Not tax advice. Computation tools only. Have a professional check your work before filing.
OpenAccountants/Skills/Honduras Payroll Contributions & Income Tax (ISR)

Honduras Payroll Contributions & Income Tax (ISR)

Asked about Honduras payroll contributions, social security, or personal income tax (ISR) for employees, employers, or self-employed individuals.

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

What this covers — Honduras, 2025

  • Required inputs and refusal catalogue
  • Payment pattern library
  • Worked examples
  • Tier 1 rules
  • Tier 2 catalogue
  • Excel working paper template
  • Bank statement reading guide
  • Onboarding fallback

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 Contributions & Income Tax (ISR) 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 contributions, social security, or personal income tax (ISR) for employees, employers, or self-employed individuals. Trigger on phrases like "how much IHSS do I pay", "Honduras social security", "IHSS contribution", "RAP deduction", "INFOP levy", "ISR withholding Honduras", "Honduras income tax table", "tabla progresiva", "techo de cotización", "aguinaldo tax", "13th month Honduras", "Código 111 withholding", "Honduras net salary", or any question about Honduran payroll deductions, employer contributions, or ISR. Also trigger when classifying bank-statement transactions that relate to IHSS, RAP, INFOP, or SAR (tax) debits from Honduran banks (Banco Atlántida, Banco Ficohsa, BAC Credomatic, Banco de Occidente). This skill covers the 2025/2026 ISR progressive table, IHSS (IVM + EM) rates and ceilings, RAP labor-reserve fund, INFOP training levy, 13th/14th month pay, filing forms and deadlines, penalties, bank-statement classification patterns, and edge cases. ALWAYS read this skill before touching any Honduran payroll or ISR work.

HondurasTax year 2025

The full rule

The complete, step-by-step rules for Honduras Payroll Contributions & Income Tax (ISR) 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 →

3 of 4 in the HN workflow: