Guatemala Indemnizacion & Liquidacion Laboral Calculator
Calculate statutory severance for unjustified dismissal under Art. 82 with the mandatory 14/12 factor, plus proportional Aguinaldo, Bono 14, and accrued vacation encashment.
Employment Tenure & Wage Data Codigo de Trabajo
Average salary of the last 6 months of employment.
Itemized Finiquito Summary
Guatemala Termination Rights: Despido Injustificado vs Renuncia
| Compensation Item | Despido Injustificado | Renuncia Voluntaria | Calculation Basis |
|---|---|---|---|
| Indemnizacion (Art. 82) | 100% Mandatory | Not Applicable ($0) | Base × (14/12) × Years |
| Bono 14 Proporcional | Mandatory | Mandatory | Days worked since July 1 |
| Aguinaldo Proporcional | Mandatory | Mandatory | Days worked since Dec 1 |
| Vacaciones No Gozadas | Mandatory | Mandatory | (Salary / 30) × Unused Days |
Frequently Asked Questions
How is statutory Indemnizacion calculated in Guatemala?
Under Codigo de Trabajo Art. 82, indemnizacion for unjustified dismissal equals one month's salary per year worked (proportional for fractions of a year). Crucially, the computational base salary must be adjusted by adding the proportional 1/12th of Aguinaldo and 1/12th of Bono 14, effectively multiplying ordinary monthly base salary by 14/12 (~1.1667).
What items are included in a full Liquidacion Laboral in Guatemala?
A full settlement package (finiquito) includes: (1) Indemnizacion (if dismissal is without just cause); (2) Proportional Aguinaldo accrued since Dec 1; (3) Proportional Bono 14 accrued since July 1; and (4) Pending unused vacation days encashment.
Is statutory Indemnizacion payable if the employee resigns voluntarily?
Under Guatemalan labor law, universal severance does not apply; if an employee resigns voluntarily without employer breach (despido indirecto), the employer is not legally required to pay indemnizacion, only accrued irrenunciable prestaciones (proportional Aguinaldo, Bono 14, and Vacaciones).
Is Indemnizacion subject to income tax or social security deductions?
Statutory indemnizacion up to the legal limits established in Art. 82 of the Codigo de Trabajo is completely exempt from both IGSS social security and ISR personal income tax withholding.
What is the time limit for an employee to claim unpaid indemnizacion?
Under Codigo de Trabajo Art. 260, a worker has exactly 30 business days from the date of termination to file an administrative complaint before the Inspeccion General de Trabajo (IGT) or a labor court.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in Central American labor codes, insular payroll systems, and tax administration frameworks. All computational models are verified against Guatemala's Codigo de Trabajo, Decreto 76-78 (Ley de Aguinaldo), Decreto 42-92 (Bono 14), and SAT tax schedules.
📊 Matriz Oficial de Deducciones IGSS y Retenciones SAT Guatemala
| Statutory Component / Legal Deduction Item | Calculated Amount (GTQ) |
|---|---|
| Primary Net / Statutory Payable Amount | Q 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Guatemalan SAT & IGSS Social Security Compliance Principal
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.