Honduras Aguinaldo Calculator 2026
Last updated: January 2026
The aguinaldo (thirteenth month salary) in Honduras for 2026 equals one month of average regular salary, calculated over a 360-day commercial year as established by the SAR. It must be paid during the first 20 days of December. The calculation period runs from January 1 to December 31. The aguinaldo is completely exempt from ISR and IHSS. For workers with less than one year of service, it is calculated proportionally using the 360-day formula: (monthly salary × days worked) ÷ 360. The minimum wage in Honduras varies by sector and number of employees: from L7,408.44 to L13,167.18 monthly. The aguinaldo is calculated on regular salary including regular commissions but excluding overtime.
FAQ
How much is the aguinaldo in Honduras?
The aguinaldo in Honduras equals one month of average regular salary. If you earned the same salary all year, it equals one month's salary. For workers with less than a year, it is proportional: (salary × days worked) ÷ 360 (using Honduras's commercial year).
When is the aguinaldo paid in Honduras?
The aguinaldo in Honduras must be paid during the first 20 days of December. The calculation period is the calendar year (January 1 to December 31). Failure to pay can result in labor sanctions from the Secretaría de Trabajo.
Does the aguinaldo pay ISR in Honduras?
No. The aguinaldo in Honduras is completely exempt from ISR under the Income Tax Law. It is also exempt from IHSS and RAP contributions. The worker receives the full calculated amount without deductions.
Why does Honduras use a 360-day year for the aguinaldo?
Honduras uses the commercial year of 360 days (12 months of 30 days each) for all proportional labor calculations, including aguinaldo, décimo cuarto, and severance. This simplifies calculations and is established in the Labor Code. It means each month counts as exactly 30 days.
What is the difference between aguinaldo and décimo cuarto in Honduras?
Both equal one month's salary and are ISR-exempt. The aguinaldo (13th month) is paid in December covering January-December. The décimo cuarto (14th month) is paid in June or July covering the previous 12 months. Together they provide Honduran workers with two extra salaries per year.