Private health care spending as a percent of total health care spending increased
from 52% in 1999 to 69% in 2005 (Estrada Galindo 2008). The business sector portion
primarily comprises employer and employee contributions made through the Guatemalan
Social Security system (IGSS). IGSS collects their contributions based on salary levels.
Workers who opt for the Accident, Disability, Retirement and Survivorship Program pay
3% of their salaries while workers who also opt for the Maternity and Common Disease
program pay 3.85% of their salaries. Employers pay 7% of the total amount of each
worker’s salary (Estrada Galindo 2008; WHO 2007)