Not tax advice. Computation tools only. Have a professional check your work before filing.
OpenAccountants/Skills/Honduras Payroll

Honduras Payroll

Asked about Honduras payroll processing for employed persons.

HondurasTax year 2025Draft — not yet signed off· Last reviewed Jun 4, 2026

What this covers — Honduras, 2025

  • Income Tax Withholding (ISR — Impuesto Sobre la Renta)
  • Social Security -- IHSS (Employee + Employer)
  • Private Contributions -- RAP (Régimen de Aportaciones Privadas)
  • INFOP Training Levy
  • 13th & 14th Month Salary (Aguinaldo / Catorceavo)
  • Minimum Wage
  • Conservative Defaults
  • Required Inputs + Refusal Catalogue
  • Transaction / Payment Pattern Library (deterministic)
  • Worked Examples
  • Tier 1 Rules (hard, non-negotiable)
  • Tier 2 Catalogue (reviewer judgement required)

This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.

Use these rules in your AI

Connect once and your AI follows Honduras Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.

Use this in your AI

Using Claude Code, Cursor or Codex? Install these rules in one command:

$ npx openaccountants add HN

Want a licensed accountant to check your AI-generated return?

Get reviewed

The open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.

Are you a Honduras accountant? Verify these rules and put your name on them.

These rules are research-verified. They need a licensed practitioner for Honduras to confirm them and become their named verifier. Reviewing reference rules — not signing returns.

Apply to verify Honduras

About

Use this skill whenever asked about Honduras payroll processing for employed persons. Trigger on phrases like "Honduras payroll", "ISR Honduras", "Impuesto Sobre la Renta withholding", "IHSS deduction", "RAP contribution", "INFOP", "planilla Honduras", "aguinaldo", "decimo tercer mes", "decimo cuarto mes", "catorceavo", "tabla progresiva ISR", "net salary Honduras", "PAYE Honduras", "salario minimo Honduras", "techo de cotizacion IHSS", "employer payroll Honduras", "gross to net Honduras", "salario neto Honduras", or any question about computing employee pay, income-tax withholding, or social-security/private-fund contributions for Honduras-based employees. This skill covers ISR (income tax) withholding by the employer, IHSS social security (EM + IVM + occupational risk), RAP private contributions, the INFOP training levy, the 13th and 14th month statutory salaries, minimum wage, and filing obligations to SAR. ALWAYS read this skill before processing any Honduras payroll.

HondurasTax year 2025

The full rule

The complete, step-by-step rules for Honduras Payroll the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.

More Honduras tax skills

Other Honduras computations in the OpenAccountants library.

See all Honduras skills →

4 of 4 in the HN workflow: