Honduras Payroll

Honduras Payroll Skill v0.1

Tier 2 (research-verified) — NOT yet accountant-verified. Several figures carry [RESEARCH GAP — reviewer to confirm] markers. A licensed Honduran contador público must reconcile those before any output is presented as final.

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Honduras (República de Honduras)
Currency	Lempira (HNL / L) only — wages must be paid in Lempiras (Labor Code)
Standard pay frequency	Manual workers: weekly max; office/intellectual + domestic: monthly max (Labor Code Art. 368)
Tax year	Calendar year (1 January -- 31 December) (PwC — Tax administration)
Income tax	YES — ISR (Impuesto Sobre la Renta), progressive 0% / 15% / 20% / 25%, employer-withheld monthly
Tax authority	SAR (Servicio de Administración de Rentas)
Social security authority	IHSS (Instituto Hondureño de Seguridad Social)
Private fund	RAP (Régimen de Aportaciones Privadas)
Training levy	INFOP (Instituto Nacional de Formación Profesional)
Annual ISR return form	Declaración Jurada del ISR – Persona Natural, código 102, via SAR DET Live (SAR)
Annual ISR deadline	30 April (rolls to next business day) (SAR; PwC)
Key legislation	Ley del Impuesto Sobre la Renta; Código Tributario (Decreto 22-97); Ley del IHSS; Decreto 47-2024 (RAP reform); Código del Trabajo; Acuerdo 02-95 (Reglamento Décimo Cuarto Mes)
Filing portal	SAR DET Live (detlive.sar.gob.hn)
Validated by	Pending -- requires sign-off by a licensed Honduran contador público
Skill version	0.1

Section 2 -- Income Tax Withholding (ISR — Impuesto Sobre la Renta)

Honduras does levy personal income tax on employees. The employer is the withholding agent (agente de retención): it deducts ISR monthly from payroll and remits it monthly to SAR (PwC — Tax administration). The progressive table (tabla progresiva) is updated annually by SAR for inflation and is expressed on annual Renta Neta Gravable (taxable net income). Rates: 0% / 15% / 20% / 25%.

ISR Progressive Table — Fiscal Year 2025 (CONFIRMED)

ISR Progressive Table 2025 (Bloomberg Línea (full table); KPMG TaxNewsFlash Honduras Jan 2025; Galindo & Asociados; Auxadi)

Annual taxable income (L)	Approx. monthly (L)	Marginal rate	Tax on this bracket (cumulative at top)
0.01 – 217,493.16	0.01 – 21,457.76	0% (exento)	L0.00
217,493.17 – 331,638.50	21,457.77 – 30,969.88	15%	L17,121.80
331,638.51 – 771,252.38	30,969.89 – 67,604.36	20%	L105,044.57
771,252.39 and above	67,604.37+	25%	—

2025 brackets adjusted using a 3.88% inflation figure (Banco Central de Honduras). Exempt threshold rose from L209,369.62 (2024) to L217,493.16 (2025).

Subtract-method constants (2025)

Band	Rate	Subtract (L)
217,493.17 – 331,638.50	15%	32,623.97
331,638.51 – 771,252.38	20%	49,205.89
771,252.39+	25%	87,768.51

Continuity check: at L331,638.50 → 0.15 × 331,638.50 − 32,623.97 = L17,121.80; at L771,252.38 → 0.20 × 771,252.38 − 49,205.89 = L105,044.57. Both bands tie out.

ISR Progressive Table — Fiscal Year 2026 (CONFIRMED, SAR-published)

ISR Progressive Table 2026 (SAR — Actualización de la Tabla Progresiva 2026; figures transcribed by Auxadi (Feb 2026))

Annual taxable income (L)	Approx. monthly (L)	Marginal rate
0.01 – 228,324.32	0.01 – 22,360.36	0% (exento)
228,324.33 – 348,154.10	22,360.37 – 32,346.18	15%
348,154.11 – 809,660.75	32,346.19 – 70,805.06	20%
809,660.76 and above	70,805.07+	25%

Subtract-method constants (2026)

Band	Rate	Subtract (L)
228,324.33 – 348,154.10	15%	34,248.65
348,154.11 – 809,660.75	20%	51,664.06
809,660.76+	25%	92,130.10

Continuity check: at L348,154.10 → 0.15 × 348,154.10 − 34,248.65 = L17,974.47; 0.20 × 348,154.10 − 51,664.06 = L17,966.76. (~L7.71 rounding drift from the published bracket edges — acceptable for estimation; the precise SAR-published constants should be used in production. [RESEARCH GAP — reviewer to confirm exact 2026 subtract constants].)

Deductions before taxable net income

Deductions table (Bloomberg Línea; Galindo & Asociados)

Deduction	Amount	Notes	Source
Medical/educational expense deduction	L40,000 flat per year	Subtracted from gross before arriving at Renta Neta Gravable. The "approx. monthly" columns above EXCLUDE this L40,000.	Bloomberg Línea; Galindo & Asociados
IHSS + RAP employee contributions	Actual	Mandatory contributions reduce taxable base in practice.	[RESEARCH GAP — reviewer to confirm deductibility/ordering against ISR law]

Withholding mechanism

• ISR is withheld monthly by the employer from payroll and remitted monthly to SAR (PwC — Tax administration).
• Pure-salary employees whose tax is fully withheld generally do not file an annual return; those with fees, commissions, royalties, rental, or interest income must file Form 102 (PwC — Tax administration).

Section 3 -- Social Security -- IHSS (Employee + Employer)

IHSS runs two contributory regimes plus occupational-risk cover. For 2025 both EM and IVM are capped at a monthly contribution ceiling (techo de cotización) of L11,903.13 (Dinero HN — IHSS oficializa techo 2025). The ceiling rises gradually with minimum-wage adjustments; rate percentages did not change for 2025.

IHSS Contribution Rates (2025)

IHSS Contribution Rates (ceiling + IVM split — Dinero HN; EM/IVM employer/employee splits — Mismo (Honduras Payroll Guide))

Regime	Employee	Employer	State	Monthly ceiling (2025)
EM (Enfermedad y Maternidad — sickness/maternity)	2.5%	5.0%	0.5%	L11,903.13
IVM (Invalidez, Vejez y Muerte — disability/old-age/death)	2.5%*	3.5%	0.5%	L11,903.13
Riesgo Profesional (occupational risk)	0%	0.2% (range 0.2%–3.4% by risk class)	—	salary (no ceiling cited)

Column totals (employee side, EM + IVM, at/above ceiling): 2.5% + 2.5% = 5.0%. Column totals (employer side, EM + IVM + min. occupational risk): 5.0% + 3.5% + 0.2% = 8.7% (8.5% without occupational risk; occupational risk varies by risk class).

[RESEARCH GAP — reviewer to confirm] IHSS/Dinero HN report the IVM employee rate as 2.5%; PwC (Other taxes) reports 1.0% and shows older ceilings (L11,109.36 / L11,336.00). This skill uses the IHSS-published 2.5% and the L11,903.13 ceiling as the default. The IVM employee percentage and the EM/IVM employer percentages must be reconciled against the current IHSS resolution before any output is finalized.

Monthly L-amounts at the 2025 ceiling (L11,903.13)

Regime	Employee	Employer
EM	2.5% × 11,903.13 = L297.58	5.0% × 11,903.13 = L595.16
IVM	2.5% × 11,903.13 = L297.58	3.5% × 11,903.13 = L416.61
Occupational risk (0.2%)	—	0.2% × 11,903.13 = L23.81
Total IHSS at ceiling	L595.16	L1,035.58

Check: employee 297.58 + 297.58 = 595.16. Employer 595.16 + 416.61 + 23.81 = 1,035.58. Tie out.

Section 4 -- Private Contributions -- RAP (Régimen de Aportaciones Privadas)

RAP components (Mismo — Honduras Payroll Guide)

Component	Employee	Employer	Base
Fondo de Reserva Laboral (reserve labor fund — severance/seniority)	0%	4.0%	Ordinary monthly salary, capped at 3× the highest minimum wage
Ahorro sobre el techo IHSS (savings above the IHSS ceiling)	1.5%	1.5%	Only the portion of salary exceeding the L11,903.13 IHSS ceiling

• The Fondo de Reserva Laboral is employer-only and replaces the legacy severance reserve.
• The above-ceiling savings (1.5% + 1.5%) apply ONLY to the salary slice above L11,903.13/month.
• [RESEARCH GAP — reviewer to confirm] PwC describes the legacy "RAP 1.5%" as optional post-reform. Confirm mandatory vs optional treatment under Decreto 47-2024 before finalizing.

Section 5 -- INFOP Training Levy

INFOP details (PwC — Other taxes; Mismo)

Item	Detail	Source
Rate	1% of total accrued monthly payroll	PwC — Other taxes; Mismo
Who pays	Employer-only	PwC; Mismo
Applicability threshold	Commonly cited as 5+ employees	Mismo — [RESEARCH GAP — reviewer to confirm threshold against INFOP law]
Payment deadline	Within 10 business days after month-end	Mismo

Section 6 -- 13th & 14th Month Salary (Aguinaldo / Catorceavo)

Both are statutory and, under Honduran labor law, fully exempt from ISR and from IHSS/RAP deductions (legal basis: Reglamento del Décimo Cuarto Mes, Acuerdo 02-95).

13th & 14th month table (Finiquito Justo — Aguinaldo; Finiquito Justo — Décimo Cuarto; Acuerdo 02-95)

Item	Amount	Paid	Calculation	Source
13th month (Aguinaldo / Décimo Tercer Mes)	One month's salary	December	Sum of fixed monthly salary Jan–Dec ÷ 12	Finiquito Justo — Aguinaldo
14th month (Décimo Cuarto Mes / Catorceavo)	One month's salary	June (deadline 30 June)	Ordinary salarios 1 Jul (prior yr) – 30 Jun ÷ 12	Finiquito Justo — Décimo Cuarto; Acuerdo 02-95

[RESEARCH GAP — reviewer to confirm] Some secondary guides claim the 13th/14th are exempt only "up to 10× minimum wage." The labor regulation and Honduran labor-rights guidance treat them as fully exempt; this skill uses full exemption as the authoritative default. Flag the 10× cap as unverified against primary law (Reglamento + ISR law).

Section 7 -- Minimum Wage

Honduras sets minimum wage by sector and company size (12 economic activities), not a single national figure. The maquila/textile free-zone sector has a single uniform wage.

2025 (CONFIRMED in effect)

2025 minimum wage table (EY; Secretaría de Trabajo)

Item	Amount	Source
Legal basis	Acuerdo Ejecutivo STSS/SETRASS-109-2024, La Gaceta 21 Mar 2024	EY; Secretaría de Trabajo
Average minimum wage 2025	~L13,985.16/month	EY; Secretaría de Trabajo
Maquila (textile/free zones) 2025	L11,972.29/month	EY; SETRASS Acuerdo 109-2024

Lowest-sector wages (agriculture, small business) are materially below the average.

2026 (PARTIAL / provisional)

2026 minimum wage table (SETRASS Acuerdo 109-2024; El Heraldo / La Prensa)

Item	Amount	Source / status
Maquila 2026	L12,930.07/month (+8%)	SETRASS Acuerdo 109-2024 (firm)
Average minimum wage 2026	L14,917.20/month (≈L62.16/hr, +L932.04)	El Heraldo / La Prensa, press only — [RESEARCH GAP — reviewer to confirm Acuerdo 233-2026 on official trabajo.gob.hn table]
2026 sector range	~L9,596.64 (agriculture, small co.) up to L13,654.55–L19,298.72 (financial/insurance/real-estate)	La Prensa, [RESEARCH GAP]

For production, use the 2025 official table (Acuerdo 109-2024) as the firm baseline and treat 2026 general-sector figures as provisional until confirmed on the official table.

Section 8 -- Conservative Defaults

Conservative defaults table

Unknown	Conservative default	Why
Employee birth year / IVM rate split	Use IVM employee 2.5% (IHSS-published)	Higher than PwC's 1.0%; avoids under-withholding. Flag for reconciliation.
Occupational-risk class	Use 0.2% (lowest band) for employer cost ONLY if class unknown, but FLAG	Avoids over-stating cost; but note range to 3.4%
Whether salary exceeds IHSS ceiling	Compute IHSS on min(salary, L11,903.13)	Ceiling is statutory
RAP above-ceiling savings	Apply 1.5% + 1.5% on the excess over L11,903.13	Mandatory per Decreto 47-2024 (pending optional-status flag)
INFOP applicability	Apply 1% if employer has 5+ employees; FLAG if headcount unknown	Threshold unconfirmed
Medical deduction	Apply L40,000 only if substantiated; otherwise omit	Deduction requires support
13th/14th month taxability	Treat as fully ISR/IHSS/RAP-exempt	Labor-law default
Tax year	Default to 2025 table unless date ≥ 1 Jan 2026	Skill tax_year is 2025
Currency	Lempira (HNL)	Foreign-currency wage payment is prohibited

Section 9 -- Required Inputs + Refusal Catalogue

Required inputs before computing payroll

1. Gross monthly salary in Lempiras (and whether it is fixed/ordinary).
2. Pay frequency (weekly/monthly) and worker class (manual vs office/intellectual).
3. Number of employees on the planilla (for INFOP applicability).
4. Tax/fiscal year (2025 vs 2026 ISR table).
5. Whether the L40,000 medical deduction is substantiated.
6. Occupational-risk class (for employer cost) where available.
7. Confirmation of any non-ordinary pay components (overtime, commissions, bonuses).

Refusal catalogue — DO NOT compute, refuse and request input

• No gross salary provided — REFUSE — request salary in Lempiras
• Salary stated in USD/EUR with no HNL conversion and no rate — REFUSE — wages are legally paid in Lempiras; request HNL figure
• Request to pay wages in foreign currency — REFUSE — prohibited under the Labor Code
• Request to omit ISR withholding or IHSS/RAP/INFOP to "save money" — REFUSE — these are statutory; escalate to accountant
• Request to treat 13th/14th month as taxable to inflate withholding — REFUSE — statutorily exempt; flag
• Self-employed / fee / rental / royalty income mixed in — REFUSE payroll path — route to a Honduras income-tax skill (Form 102)
• Definitive "this is your exact tax" assertion requested — REFUSE — outputs are estimates pending accountant sign-off

Section 10 -- Transaction / Payment Pattern Library (deterministic)

Classify bank-statement lines deterministically. Match case-insensitively; longest/most-specific pattern wins.

Salary credits (money arriving in an employee account)

Salary credits table

Pattern (regex-ish, case-insensitive)	Classification
SALARIO, PAGO PLANILLA, NOMINA, SUELDO	Net salary payment
TRANSF.* [empresa], ABONO SALARIO	Net salary payment
AGUINALDO, DECIMO TERCER, 13.* MES	13th month (ISR-exempt)
CATORCEAVO, DECIMO CUARTO, 14.* MES	14th month (ISR-exempt)
REINTEGRO IHSS, DEVOLUCION IHSS	IHSS refund/adjustment — not income

Employer debits (money leaving the employer account)

Employer debits table

Pattern	Classification
SAR, RETENCION ISR, ISR PLANILLA, DET LIVE	ISR withholding remitted to SAR (liability settlement)
IHSS, PLANILLA IHSS, SEGURO SOCIAL	IHSS contribution (employer + employee portions)
RAP, APORTACIONES PRIVADAS, FONDO RESERVA	RAP contribution
INFOP	INFOP 1% training levy
PAGO NOMINA, PLANILLA SALARIOS, DISPERSION	Net wages disbursed to employees

Section 11 -- Worked Examples

All figures use the 2025 ISR table and the L11,903.13 IHSS ceiling. IHSS IVM employee rate = 2.5% (IHSS-published default; pending PwC reconciliation). Amounts rounded to the cent.

Example 1 — Low earner, below exempt threshold

Inputs: Fixed salary L18,000/month → annual gross L216,000. No medical deduction claimed.

• Annual gross L216,000 < L217,493.16 exempt threshold → ISR = L0.00.
• IHSS base = min(18,000, 11,903.13) = 11,903.13.
  • Employee EM 2.5% = L297.58; IVM 2.5% = L297.58 → employee IHSS L595.16.
• RAP: salary 18,000 > ceiling 11,903.13 → above-ceiling slice = 18,000 − 11,903.13 = L6,096.87.
  • Employee RAP 1.5% × 6,096.87 = L91.45.
• Employee deductions total = 595.16 + 91.45 = L686.61.
• Net pay = 18,000.00 − 0.00 − 686.61 = L17,313.39.

Bank line example: PAGO PLANILLA — JUNIO credit L17,313.39.

Example 2 — Mid earner, into the 15% ISR band

Inputs: Fixed salary L28,000/month → annual gross L336,000. L40,000 medical deduction substantiated.

• Annual taxable net = 336,000 − 40,000 = L296,000 (falls in the 15% band: 217,493.17–331,638.50).
• ISR (annual) = 0.15 × 296,000 − 32,623.97 = 44,400.00 − 32,623.97 = L11,776.03/year.
• Monthly ISR withholding ≈ 11,776.03 ÷ 12 = L981.34.
• IHSS base = ceiling 11,903.13 → employee EM 297.58 + IVM 297.58 = L595.16.
• RAP above-ceiling: (28,000 − 11,903.13) × 1.5% = 16,096.87 × 1.5% = L241.45.
• Employee deductions total = 981.34 + 595.16 + 241.45 = L1,817.95.
• Net pay = 28,000.00 − 1,817.95 = L26,182.05.

Example 3 — Higher earner, into the 20% ISR band

Inputs: Fixed salary L50,000/month → annual gross L600,000. L40,000 medical deduction substantiated.

• Annual taxable net = 600,000 − 40,000 = L560,000 (20% band: 331,638.51–771,252.38).
• ISR (annual) = 0.20 × 560,000 − 49,205.89 = 112,000.00 − 49,205.89 = L62,794.11/year.
• Monthly ISR ≈ 62,794.11 ÷ 12 = L5,232.84.
• IHSS employee at ceiling = L595.16.
• RAP above-ceiling: (50,000 − 11,903.13) × 1.5% = 38,096.87 × 1.5% = L571.45.
• Employee deductions total = 5,232.84 + 595.16 + 571.45 = L6,399.45.
• Net pay = 50,000.00 − 6,399.45 = L43,600.55.

Example 4 — Top-band earner (25% ISR)

Inputs: Fixed salary L90,000/month → annual gross L1,080,000. L40,000 medical deduction.

• Annual taxable net = 1,080,000 − 40,000 = L1,040,000 (25% band: ≥771,252.39).
• ISR (annual) = 0.25 × 1,040,000 − 87,768.51 = 260,000.00 − 87,768.51 = L172,231.49/year.
• Monthly ISR ≈ 172,231.49 ÷ 12 = L14,352.62.
• IHSS employee at ceiling = L595.16.
• RAP above-ceiling: (90,000 − 11,903.13) × 1.5% = 78,096.87 × 1.5% = L1,171.45.
• Employee deductions total = 14,352.62 + 595.16 + 1,171.45 = L16,119.23.
• Net pay = 90,000.00 − 16,119.23 = L73,880.77.

Example 5 — Employer total cost of a mid earner (L28,000/month)

Employer cost table

Employer cost item	Computation	Amount (L)
Gross salary	—	28,000.00
IHSS EM 5.0% (on ceiling)	5.0% × 11,903.13	595.16
IHSS IVM 3.5% (on ceiling)	3.5% × 11,903.13	416.61
IHSS occupational risk 0.2%	0.2% × 11,903.13	23.81
RAP reserve fund 4.0%	4.0% × 28,000.00 (within 3× max-min-wage cap)	1,120.00
RAP above-ceiling 1.5% (employer)	1.5% × (28,000 − 11,903.13)	241.45
INFOP 1.0% (if 5+ employees)	1.0% × 28,000.00	280.00
Total employer cost	sum	30,677.03

Check: 28,000 + 595.16 + 416.61 + 23.81 + 1,120.00 + 241.45 + 280.00 = 30,677.03. Tie out. (Employer-on-top burden = L2,677.03 = ~9.56% of gross at this salary.)

Example 6 — 13th month (aguinaldo), December

Inputs: Fixed salary L28,000/month, full year worked.

• Aguinaldo = sum(Jan–Dec salary) ÷ 12 = (28,000 × 12) ÷ 12 = L28,000.00.
• ISR on aguinaldo = L0.00 (statutorily exempt).
• IHSS/RAP on aguinaldo = L0.00 (exempt).
• Net aguinaldo = L28,000.00 paid in December.

Section 12 -- Tier 1 Rules (hard, non-negotiable)

• Rule 1 — ISR is employer-withheld monthly and remitted to SAR; never skip it for salaried staff. (PwC)
• Rule 2 — Use the annual Renta Neta Gravable with the correct year's table; apply the subtract-method constants exactly.
• Rule 3 — IHSS EM and IVM are each capped at the L11,903.13/month ceiling (2025). (Dinero HN)
• Rule 4 — The 13th and 14th month salaries are ISR/IHSS/RAP exempt by default. (Acuerdo 02-95)
• Rule 5 — RAP reserve fund (4% employer) and INFOP (1% employer) are employer-only.
• Rule 6 — Wages must be paid in Lempiras; foreign-currency payment is prohibited. (Labor Code)
• Rule 7 — Annual ISR return (Form 102) is due 30 April. (SAR)
• Rule 8 — IHSS, RAP, and ISR withholding are remitted monthly; INFOP within 10 business days after month-end.
• Rule 9 — Every output is an estimate pending licensed-accountant sign-off.

Section 13 -- Tier 2 Catalogue (reviewer judgement required)

Tier 2 catalogue table

Question	Why it needs a reviewer
IVM employee rate (2.5% vs PwC 1.0%)	Conflicting authoritative sources
Exact EM/IVM employer percentages vs current IHSS acuerdo	Ceiling changed; percentages need verification
RAP mandatory vs optional post-Decreto 47-2024	PwC suggests optional treatment
Exact ISR late-filing multa % and interest rate	Código Tributario not cleanly extracted
13th/14th month full exemption vs 10× min-wage cap	Secondary-source conflict
2026 general-sector minimum wage (Acuerdo 233-2026)	Press-only, not on official table
INFOP 5+ employee threshold	Cited but not primary-confirmed
Deductibility/ordering of IHSS+RAP against ISR base	Not confirmed against ISR law
Occupational-risk class for a given employer	Varies 0.2%–3.4% by risk class

Section 14 -- Excel Working Paper Template

Excel working paper template

Col	Header	Formula / source
A	Employee name	input
B	Birth year	input (drives IVM split reconciliation)
C	Gross monthly salary (L)	input
D	Annual gross	=C*12
E	Medical deduction	=IF(substantiated,40000,0)
F	Annual taxable net	=MAX(0, D-E)
G	ISR annual	nested IF on F using 2025 subtract constants (32,623.97 / 49,205.89 / 87,768.51)
H	ISR monthly	=G/12
I	IHSS base	=MIN(C, 11903.13)
J	Employee IHSS	=I*(2.5%+2.5%)
K	Above-ceiling slice	=MAX(0, C-11903.13)
L	Employee RAP	=K*1.5%
M	Employee deductions	=H+J+L
N	Net pay	=C-M
O	Employer IHSS	=I*(5.0%+3.5%+0.2%)
P	Employer RAP	=C*4.0% + K*1.5%
Q	INFOP	=IF(headcount>=5, C*1.0%, 0)
R	Total employer cost	=C+O+P+Q

• ISR formula for column G (2025) — =IF(F<=217493.16,0, IF(F<=331638.50, F0.15-32623.97, IF(F<=771252.38, F0.20-49205.89, F*0.25-87768.51)))

Section 15 -- Bank Statement / Terminology Reading Guide

Terminology reading guide

Spanish term	English / meaning
Planilla	Payroll / payroll run
Salario / Sueldo	Salary / wage
Retención ISR	Income-tax withholding
Renta Neta Gravable	Taxable net income
Aguinaldo / Décimo Tercer Mes	13th month salary (December)
Catorceavo / Décimo Cuarto Mes	14th month salary (June)
Techo de cotización	Contribution ceiling
IHSS	Honduran Social Security Institute
EM / IVM	Sickness-maternity / disability-old-age-death regimes
RAP	Private contributions regime
Fondo de Reserva Laboral	Reserve labor (severance) fund
INFOP	Vocational-training levy
Reintegro / Devolución	Refund / reimbursement
Maquila	Textile / free-zone manufacturing sector
Salario mínimo	Minimum wage

Section 16 -- Onboarding Fallback

If the engagement lacks key data:

1. No prior planilla available → request the last 3 months of payroll registers and IHSS/RAP/SAR receipts to back-solve rates actually applied.
2. Unknown headcount → default INFOP off, FLAG; confirm before first remittance.
3. Unknown employee birth years → default IVM employee 2.5%, FLAG for reconciliation.
4. Unknown sector/min-wage band → use the 2025 average (L13,985.16) only as a sanity check, never as the contractual wage; obtain the employee's contract.
5. Year ambiguity → default 2025 table; switch to 2026 only for periods ≥ 1 Jan 2026.

Section 17 -- Filing, Forms & Deadlines

Filing forms deadlines table

Item	Detail	Source
Tax year	Calendar year ending 31 Dec	PwC — Tax administration
Annual ISR return (natural persons)	Due 30 April (rolls to next business day). Form 102, via SAR DET Live	SAR; SAR DET Live ISR_PN
Employer ISR withholding	Withheld monthly; remitted monthly to SAR	PwC
IHSS planilla	Filed and paid monthly (late filing can block employee healthcare access)	Mismo
RAP deposits	Monthly (reserve fund + above-ceiling savings)	Mismo
INFOP	Within 10 business days after month-end	Mismo

Section 18 -- Penalties (late filing / late payment)

Governed by the Código Tributario (Decreto 22-97 and reforms) and the ISR/ISV laws.

Penalties table

Item	Detail	Source
Late-filed return	Fine (multa) + surcharge (recargo) + interest (interés) per the Tax Code. For ISV the cited rate is 5% of tax per month or fraction of delay (Art. 11 ISV law); a comparable monthly surcharge applies to ISR.	SAR; Código Tributario
Late payment (mora)	Assessed tax payable within 10 days of assessment; interest + surcharges accrue from the original due date.	Código Tributario; PwC
Escalation	Repeated/total or partial non-payment can become criminal defraudación fiscal.	Código Tributario
Statute of limitations	Generally 4–7 years.	Código Tributario

[RESEARCH GAP — reviewer to confirm] The exact ISR-specific late-filing multa percentage, monetary caps, and interest rate could NOT be cleanly extracted from the Código Tributario PDF. The 5%/month figure is documented for ISV; read the ISR figures directly from Decreto 22-97 (consolidated) before relying on them.

Section 19 -- Summary Employer/Employee Burden (2025, salary at/above ceiling)

Summary burden table

Contribution	Employee	Employer	Base/cap
ISR	0–25% progressive	(withholding agent)	annual taxable net
IHSS EM	2.5%	5.0%	up to L11,903.13/mo
IHSS IVM	2.5%*	3.5%	up to L11,903.13/mo
IHSS occupational risk	—	0.2% (0.2–3.4%)	salary
RAP reserve fund	—	4.0%	salary, cap 3× max min wage
RAP above-ceiling savings	1.5%	1.5%	salary above L11,903.13
INFOP	—	1.0%	total payroll (5+ employees)

*IVM employee rate: IHSS/Dinero HN = 2.5% (used here); PwC = 1.0% — needs primary-source reconciliation.

Section 20 -- Reference Material

Reference material table

Topic	Figure	Source
ISR 2025 exempt threshold	L217,493.16	Bloomberg Línea; KPMG; Auxadi
ISR 2025 bands	15% / 20% / 25% at L331,638.50 / L771,252.38 edges	Bloomberg Línea; KPMG
ISR 2026 exempt threshold	L228,324.32	SAR; Auxadi
Medical deduction	L40,000	Bloomberg Línea; Galindo & Asociados
IHSS 2025 ceiling	L11,903.13	Dinero HN
IHSS EM	2.5% ee / 5.0% er	Mismo; Dinero HN
IHSS IVM	2.5%* ee / 3.5% er	Dinero HN (*PwC 1.0%)
RAP reserve fund	4.0% employer	Mismo (Decreto 47-2024)
RAP above-ceiling	1.5% + 1.5%	Mismo
INFOP	1.0% employer, 10 biz-day deadline	PwC; Mismo
Min wage 2025 average	L13,985.16/mo	EY; Secretaría de Trabajo
Maquila 2025 / 2026	L11,972.29 / L12,930.07	EY; SETRASS Acuerdo 109-2024
Annual ISR deadline	30 April, Form 102	SAR

Key authorities: SAR (sar.gob.hn, DET Live), IHSS, RAP, INFOP, Secretaría de Trabajo (trabajo.gob.hn), Banco Central de Honduras. Big-4/secondary: PwC Tax Summaries, KPMG TaxNewsFlash, EY, Auxadi, Galindo & Asociados, Mismo, Bloomberg Línea, Finiquito Justo.

Section 21 -- Test Suite

Each test recomputes end-to-end. Expected values use the 2025 table and IVM employee 2.5%.

1. Exempt earner. Salary L18,000/mo (annual L216,000), no medical deduction. Expected: ISR = L0.00; employee IHSS = L595.16; employee RAP = L91.45; net = L17,313.39.

2. 15% band. Salary L28,000/mo, L40,000 deduction. Taxable net L296,000; ISR annual L11,776.03; ISR monthly L981.34; net L26,182.05.

3. 20% band. Salary L50,000/mo, L40,000 deduction. Taxable net L560,000; ISR annual L62,794.11; ISR monthly L5,232.84; net L43,600.55.

4. 25% band. Salary L90,000/mo, L40,000 deduction. Taxable net L1,040,000; ISR annual L172,231.49; ISR monthly L14,352.62; net L73,880.77.

5. Employer cost. Salary L28,000/mo, 5+ employees. Total employer cost L30,677.03.

6. Aguinaldo. Salary L28,000/mo full year. 13th month = L28,000.00, ISR L0.00, net L28,000.00.

7. Bracket continuity. At L331,638.50 ISR = L17,121.80; at L771,252.38 ISR = L105,044.57 (subtract constants tie out).

8. IHSS ceiling. Salary L11,903.13 or above → employee IHSS always L595.16/mo (EM 297.58 + IVM 297.58).

9. Below threshold edge. Annual taxable net L217,493.16 → ISR L0.00; L217,493.17 → ISR ≈ L0.00002 (effectively zero at the cent).

10. Currency refusal. Salary stated in USD with no HNL conversion → REFUSE and request Lempira figure.

PROHIBITIONS

• ISR withholding obligation — NEVER skip ISR withholding for salaried employees — the employer is the legal withholding agent.
• 13th/14th month ISR exemption — NEVER apply ISR to the 13th or 14th month salary — they are statutorily exempt.
• IHSS ceiling application — NEVER apply IHSS EM/IVM contributions above the L11,903.13/month ceiling.
• Employer-only obligations — NEVER omit the employer-only obligations: RAP reserve fund (4%) and INFOP (1%, 5+ employees).
• Currency requirement — NEVER pay or compute wages in a foreign currency — Lempiras only.
• PwC IVM rate conflict flag — NEVER use PwC's 1.0% IVM employee rate without flagging the conflict with the IHSS-published 2.5%.
• 2026 minimum wage press-only status — NEVER present the 2026 general-sector minimum wage (Acuerdo 233-2026) as confirmed — it is press-only.
• ISR late-filing penalty unconfirmed — NEVER state an exact ISR late-filing penalty — the precise figure is an unconfirmed research gap.
• Remittance deadlines — NEVER miss the monthly IHSS/RAP/ISR remittance or the 10-business-day INFOP deadline.
• Estimated computations disclaimer requirement — NEVER present payroll computations as definitive — always label as estimated and direct to a licensed Honduran accountant.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed contador público in Honduras) before implementation.

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