Agreement Number 1556 of the Board of Directors of the Guatemalan Social Security Institute (IGSS) establishes a 100% waiver of late fees, court costs, and interest generated by non-payment of social security contributions. This Agreement was published on February 23, 2026, is valid for six months, and will take effect on March 3, 2026.
The exemption from the aforementioned surcharges applies to both public and private sector employers and covers debts corresponding to periods prior to the agreement’s entry into force, provided that no administrative or judicial collection process has been initiated previously.
To access these benefits, employers must comply with certain administrative and technological requirements. It is essential that they update or ratify their data in the employer registry and that they are registered with the Institute’s electronic payroll system.
They must also have generated, transmitted, and validated the social security payrolls corresponding to the periods they intend to exempt. A key point is that the exemption is only applicable if the total amount of capital owed is paid or a debt recognition agreement is signed.
Regarding payment methods, the agreement allows employers to sign debt recognition agreements that include all outstanding periods. Those who already have existing agreements have the option of requesting a renegotiation to take advantage of the new exemption benefits. In addition, the IGSS Management is empowered to accept real estate as payment in kind to cover debts for installments, interest, and surcharges, provided that this is convenient for the institution and complies with a series of technical and legal requirements, such as current appraisals and registration certifications.
It is important to note that there are clear limitations; for example, the exemption does not apply in cases where there is already a final court ruling in favor of the Institute. During this time, taking advantage of the exemption does not release employers from their obligation to continue paying contributions for the current periods on time.