Honduras Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN HONDURAS. 1. FIVE CHARGES ACROSS TWO INSTITUTIONS, AND THEY DO NOT SHARE A BASE. The IHSS runs three regimes (EM, IVM, RP), all capped at L 11,903.13 a month. The RAP runs two funds: FOVIIF, which starts where the IHSS stops and is charged only on the excess over L 11,903.13, and the Fondo de Reserva Laboral, capped at three minimum wages (L 57,896.16 for 2026). One number — L 11,903.13 — is simultaneously a ceiling for three charges and a floor for a fourth. 2. THE EMPLOYEE PAYS 2,5 % TWICE. EM 2,5 % plus IVM 2,5 % = 5 % of capped salary, a maximum of L 595.16 a month, plus 1,5 % of anything above the cap for FOVIIF. Guidance that reports "the employee pays 2,5 %" has quoted one regime and dropped the other. 3. THE EMPLOYER PAYS 8,7 % TO THE IHSS, NOT 5 %. EM 5 % + IVM 3,5 % + RP 0,2 %, all on capped salary, a maximum of L 1,035.57 a month, plus 1,5 % FOVIIF on the excess and the Fondo de Reserva Laboral charge on top. 4. THE STALE CEILING IS EVERYWHERE. L 11,290.18 and L 11,336.32 are both superseded and both are still being published by Honduran payroll vendors in 2026. The operative figure is L 11,903.13, and it is independently corroborated by the RAP, which defines its own 2026 FOVIIF floor by reference to "el techo establecido por el IHSS para el régimen de IVM" and states it as L 11,903.13. 5. THE RATES ARE ON A LEGISLATED GRADUATED PATH. Decreto 48-2024 exists precisely to phase in higher contributions — its stated function is to establish "la gradualidad de las cotizaciones de los trabajadores y aportaciones de los patronos". Honduras is therefore a country where a stale record goes wrong quietly and annually. Re-verify at each January. 6. THE RAP IS NO LONGER JUST "1,5 % + 1,5 %". Decreto Legislativo 47-2024 restructured it into two funds. The familiar 1,5 %/1,5 % survives as the FOVIIF component, on the excess above the IHSS IVM ceiling. Alongside it sits a 4 % Fondo de Reserva Laboral with a ceiling of three minimum wages, which for a mid-to-senior employee is the largest single social charge in the Honduran payroll. A record that models only the old 1,5 %/1,5 % now materially understates cost. 7. FOVIIF IS A MARGINAL-RATE CHARGE. It applies to the excess only. An employee at exactly the IHSS ceiling pays nothing; one L 1,000 above it pays L 15. Engines that treat it as an average rate over the whole salary over-collect by a factor that grows as salary falls towards the floor. 8. THE CEILINGS MOVE ON DIFFERENT CLOCKS AND FROM DIFFERENT INDICATORS. The IHSS ceiling is fixed under the IHSS contributions law; the Fondo de Reserva Laboral ceiling is three times the highest-scale minimum wage and therefore moves with the annual minimum-wage negotiation. They will not move together and must be maintained as separate parameters. 9. IHSS REGISTRATION IS TIME-LIMITED. An employer must register each employee with the IHSS within the first days of engagement and file the monthly planilla de cotización; the employee deduction is withheld monthly and remitted with the employer share. SUB-NATIONAL VARIATION: none in the rates. IHSS and RAP contributions are national. Note that the minimum wage — which drives the Fondo de Reserva Laboral ceiling — is set by a table that varies by SECTOR and by ENTERPRISE SIZE, not by department; the RAP uses the highest scale as its reference, so the sectoral variation does not propagate into the contribution ceiling. WHAT WE DO NOT PUT A NUMBER ON: THE EMPLOYEE/EMPLOYER SPLIT OF THE 4 % FONDO DE RESERVA LABORAL — nulls. The RAP's published 2026 parameters state one combined percentage. The fund capitalises what is otherwise an employer severance liability, which points to an employer-borne charge, but the split is not stated in the source consulted and is not asserted here. THE STATE'S CONTRIBUTIONS TO EM AND IVM — not costed. Honduras's regimes are tripartite and the State contributes alongside employer and worker, but the State share is neither an employer cost nor an employee deduction, and the current percentages were not verified. THE FULL GRADUALIDAD SCHEDULE OF DECRETO 48-2024 — not served. The law phases contributions in over several years; only the rates in force are given. Do not extrapolate future steps from them. THE MINIMUM WAGE TABLE — not served here beyond the single reference figure the RAP uses (L 19,298.72, highest scale, 2026). The full Honduran minimum wage is a sector-and-size matrix and is a separate series. THE THIRTEENTH AND FOURTEENTH MONTH PAYMENTS (décimo tercer y décimo cuarto mes) — not contributions. They are statutory pay entitlements under the Código del Trabajo, not percentages remitted to a fund, and are not included. SOURCING CAVEATS: see confidence_note.

Get it programmatically

curl https://latamref.dev/v1/hn/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/hn/social-contributions/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/hn/social-contributions

Other Honduras series: Tasa de Política Monetaria (TPM) · Impuesto Sobre Ventas (ISV) · VAT registration threshold · Salario Mínimo · Días Feriados Nacionales · Inflación Interanual (IPC) · Impuesto Sobre la Renta - Personas Jurídicas · Withholding tax rates · Statutory legal interest (interés legal) · Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026)

The same figure elsewhere: Jamaica · Mexico · Nicaragua · Panama · Paraguay · all 22