Current

Minimum Wage 2025

On December 27th 2024, Governmental Agreement No. 264-2024 was published, which set the minimum wage for economic activities for 2025. The new wage that entered into effect on January 1st 2025, is as follows:

For Economic District 1 (CE1), limited to the department of Guatemala, the following minimum wages were agreed upon:

For Economic District 2 (CE2), which includes the rest of the departments that make up Guatemala, the following minimum wages were determined:

If wages are calculated on an hourly basis, the proportional part will be paid depending on the amount of hours worked.

In addition to setting the minimum wage, the Governmental Agreement also established the following enforcement measures:

  1. The General Labor Inspectorate will verify compliance with the payment of the minimum wage set by activity and economic district.
  2. Employers must have up-to-date records in accordance with the usual course of their activities and the location of their workplaces.
  3. The amount set for the payment of the minimum wage is governed and determined by the location of the workplace.
  4. Workers who earn per piece, a lump sum or for piecework shall not be harmed under no circumstances.
  5. In addition to the minimum wage set, as appropriate, the worker shall be paid the incentive bonus established in Decree No. 78-89 of the Congress of the Republic .[3].
  6. Among others.

 

For more information, please do not hesitate to contact us.  

[1] Agricultural activities shall mean the activities included in section A of part three of the International Standard Industrial Classification of all economic activities (ISIC) Revision four, of the United Nations Organization.

[2] Non-agricultural activities shall mean the activities included in sections B to U of the third part of the aforementioned classification, as far as the private sector is concerned.

[3] The minimum amount of the incentive bonus is Q.250.00 per month.

SHARE
RELATED PUBLICATIONS

Tax-Free Inheritances: Key Points of Decree 6-2026

El 10 de febrero de 2026, el Congreso de la República de Guatemala aprobó el Decreto 6-2026, que deroga la Ley Sobre el Impuesto de Herencias, Legados y Donaciones (Decreto Número 431). A partir de su entrada en vigor , la transferencia de bienes por causa de muerte ya no estará sujeta al pago de este impuesto en Guatemala

Ver más

2026: A Key Year for Justice in Guatemala

2026 will be marked by several election processes that could change the course of the institutions responsible for ensuring justice and democracy in Guatemala. In the first half of the year, new magistrates will be elected to the Supreme Electoral Tribunal (TSE), the Constitutional Court (CC), and the Attorney General of the Republic, who will head the Public Prosecutor's Office (MP).

Ver más

Business Obligations to Start the Year in Guatemala

With the new year, companies begin a new period of opportunities to continue growing or consolidating their businesses. The first few months also bring with them certain tax, labor, and management obligations that must be complied with to avoid penalties in Guatemala. Below, we share some of these obligations so that you can ensure your organization is complying.

Ver más