Payroll and Benefits Guide Guatemala

Annual Leave (vacation)

15 days, after completing 12 months of continuous employment with the employer.
Holiday is paid at a rate of 130% salary, paid to the employee before their leave.

PTO carryover

In Guatemala, statutory annual leave cannot be carried over or accumulated beyond the year it’s due. Vacation must be taken when granted; if it isn’t taken before employment ends, it must be paid out on termination. There is no legal right to carryover, but accrued statutory leave cannot be forfeited.

Public Holidays

Public holidays that fall on the weekend are usually lost, with the exception of Army Day that moves to a Friday or Monday when falling on a Sunday.

Sick Days

There is no specific limit on the number of sick leave days per year, but benefits depend on IGSS (social security) approval.

IGSS covers up to 66% of the employee’s salary from the fourth day of illness onwards. However, if the employee is not covered by IGSS, the employer must pay half salary under the following conditions: employees with 6 months of service receive half salary for 1 month, those with 6 to 9 months receive half salary for 2 months, and employees with 9 months or more receive half salary for 3 months.

In Guatemala, employees are entitled to sick leave with pay as long as they provide a medical certificate issued by the Guatemalan Social Security Institute (IGSS) or an authorized doctor.

Maternity Leave

Maternity leave in Guatemala is 84 days (12 weeks), divided as 30 days before childbirth and 54 days, if the employee is not covered by IGSS, the employer must pay 100% of the salary; divided as 30 days before childbirth and 54 days after Workplaces with a large number of female employees are required to provide nurture/lactation rooms when the employee returns. The required documents include a medical certificate confirming pregnancy and the expected due date to process maternity leave.

Paternity Leave

There are no provisions in the law regarding paternity leave.

Parental Leave

Two days. The employer is responsible for paying the full salary during paternity leave. The Guatemalan Institute of Social Security (IGSS) does not provide any compensation for paternity leave.

Other Leave

Depending on the collective agreement/employment contract terms, an employee may be allowed additional leave types approved between the employer and employee, for the following:

• Bereavement leave– employees are entitled to three days of paid leave in the event of the death of an immediate member of the family
• Wedding– employees are entitled to five days of paid leave for their wedding
• Labor union leader– a union’s executive committee member, is entitled to up to six days of paid leave to carry out union duties