Guatemala: Acuerdo Gubernativo 9-2023: Reglamento de inscripción en el régimen de seguridad social
Law Firm | Consortium Legal |
Published date | 20 January 2023 |
El Acuerdo en cuestión publicado el 16 de enero del 2023, deroga el Acuerdo 1123 de la Junta Directiva del Instituto Guatemalteco de Seguridad Social, que regulaba el registro de patronos.
Como consecuencia de esa derogatoria a partir del 16 de enero del 2023, desaparece la exención de que gozaban los salarios pagados a representantes legales inscritos en el IGSS y que a su vez fueran accionistas de sociedades mercantiles.
El nuevo Reglamento de Inscripción en el Régimen de Seguridad Social, crea el Registro Único de Seguridad Social y establece la obligatoriedad de inscripción...
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