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Honduras Décimo Cuarto Calculator 2026

Last updated: January 2026

The décimo cuarto (fourteenth month salary) in Honduras for 2026 is an annual bonus equal to one month of average regular salary, regulated by the Labor Code. The calculation period runs from July 1 of the previous year to June 30 of the current year. It must be paid during the first 15 days of July. The décimo cuarto is completely exempt from ISR, IHSS, and RAP. Honduras uses a 360-day commercial year for proportional calculations. For workers with less than a full year in the period, the amount is proportional: (monthly salary × days in period) ÷ 360. Combined with the aguinaldo (13th month paid in December), Honduran workers receive two additional monthly salaries per year. The décimo cuarto is calculated on regular salary only.

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Período de acumulación: 07-01 al 06-30 · Fecha de pago: 06-30

FAQ

How much is the décimo cuarto in Honduras?
The décimo cuarto equals one month of average regular salary for the period July-June. If your salary was constant, it equals one full month's salary. It is calculated on base salary and regular commissions, excluding overtime and extraordinary bonuses.
When is the décimo cuarto paid in Honduras?
The décimo cuarto must be paid during the first 15 days of July. The calculation period runs from July 1 of the previous year to June 30 of the current year. If a worker is terminated before July, they receive a proportional décimo cuarto in their settlement.
Does the décimo cuarto pay taxes in Honduras?
No. The décimo cuarto is completely exempt from ISR (Income Tax), IHSS (social security), and RAP (retirement savings). The worker receives 100% of the calculated amount without any deductions.
How is the proportional décimo cuarto calculated?
Using Honduras's 360-day commercial year: (monthly salary × days worked in the July-June period) ÷ 360. For example, if you earn L15,000 and worked 180 days in the period, the proportional décimo cuarto would be L7,500.
Is the décimo cuarto mandatory for all employers in Honduras?
Yes. The décimo cuarto is mandatory for all employers in Honduras, both public and private sector, regardless of company size. It applies to all workers under the Labor Code, including domestic workers and those under temporary contracts who have worked at least one day in the period.
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