On April 8, 2025, Governmental Agreement Number 64-2025 of the Ministry of Labor and Social Security was published in the Diario de Centro América.
The following is a brief summary of the same:
In compliance with Decree Number 5-2021 of the Congress of the Republic of Guatemala, which promotes the simplification of requirements and administrative procedures, the Ministry of Labor and Social Welfare has established regulatory provisions for the mandatory submission of the Employer's Report and Workers' Payrolls.
Every employer must use the official Electronic System of the Ministry of Labor and Social Welfare to submit, in digital format, the Employer's Report to the Labor Statistics Directorate and the Workers' Payrolls to the General Labor Inspectorate. The system has codified forms and manuals for its proper use.
Filing Requirements
Employers must comply with the following requirements:
1. Possess a Tax Identification Number (NIT).
2. In the case of employers covered under the Maquila Law or the Free Trade Zones Law, they must have the resolution issued by the Ministry of Economy.
3. Complete the format established by the Directorate of Labor Statistics and submit it in digital format through the corresponding system.
Submission procedure
The procedure consists of the following steps:
1. The report and payrolls must be submitted within the first two months of each year, through the electronic system, using the established official format.
2. Once the information has been entered, the Directorate of Labor Statistics will validate, within a period not exceeding three working days, that the data comply with the legal requirements and conform to the labor regulations in force.
The Ministry of Labor and Social Welfare shall issue, within thirty (30) days following the entry into force of the Governmental Agreement, the corresponding Procedures Manual, with the purpose of establishing and strengthening coordination among the agencies in charge of the application of the system.
The resolution will enter into force immediately after its publication.
For further information, please contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernández mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
