Running a business involves multiple responsibilities and obligations to ensure compliance with current legislation. In Guatemala, one of the most important annual requirements for employers is the submission of the Employer’s Annual Report to the Ministry of Labor and Social Welfare. Meeting this obligation demonstrates a commitment to both the company’s workforce and Guatemalan labor laws. This informational note provides a quick guide to help you fulfill this requirement efficiently and on time.
What is the Employer’s Annual Report?
According to Article 61(a) of the Labor Code, all employers are required to submit the Employer’s Annual Report to the Ministry of Labor and Social Welfare within the first two months of the year. This report provides information on the labor conditions of employees within the company for the previous calendar year.
What is the deadline for submitting the Employer’s Annual Report?
For 2025, employers have until Friday, February 28, to file the report.
How should the Employer’s Annual Report be submitted?
To facilitate compliance, the Ministry of Labor has developed the Electronic System for the Submission of the Employer’s Report and Employee Payrolls. For your convenience, we’ve included the link to the Ministry of Labor and Social Welfare’s website, where you can find detailed information and a step-by-step tutorial to correctly file the annual report: https://www.tramites.gob.gt/servicio/3303/
What happens if the Employer’s Annual Report is not submitted?
It is important to note that under Article 272(f) of the Labor Code, failure to comply with this obligation constitutes a labor violation, which may result in a fine ranging from two to ten times the monthly minimum wage for the employer.
Our team is available to assist you with any questions regarding the submission of the Employer’s Annual Report. Don’t hesitate to contact us for guidance throughout the process.
Additionally, if you want to optimize your human resources management, we remind you that our firm also offers a Specialized Payroll Outsourcing Service, designed to ensure efficient compliance with all your labor obligations.
For more information or inquiries, please contact us at info@central-law.com
Juan Manuel Díaz Durán
Partner
Guatemala
