Honduras 14th month bonus: an extra salary every June
Honduran labor law grants employees two extra monthly salaries per year. The better-known one is the December aguinaldo, but there is a second, equally mandatory bonus: the 14th month “social compensation” salary, created by Decree 135-94 (October 12, 1994) and detailed in its 1995 regulations. It equals one month of ordinary salary for anyone who worked the full computation period — July 1 of the previous year to June 30 of the current year — and must be paid during June, no later than June 30. Shorter service earns a pro-rated share.
This calculator estimates your 2026 catorceavo and shows the 13th month aguinaldo (Decree 112-82) side by side, because the two bonuses use different periods and payment dates and are easy to mix up.
How to use the calculator
- Enter your ordinary monthly salary in lempiras.
- If you worked the whole period, keep “Full period” selected: the 14th month is one full salary.
- If you were hired after July 1, 2025, switch to “I started later” and pick your hire date: the tool counts days inside each benefit’s period using 30-day months, divides by 12 and multiplies by your daily wage — the official pro-rating formula.
2026 rules: 14th month vs 13th month
| Item | 14th month (catorceavo) | 13th month (aguinaldo) |
|---|---|---|
| Legal basis | Decree 135-94 and its 1995 regulations | Decree 112-82 |
| Computation period | Jul 1, 2025 – Jun 30, 2026 | Jan 1 – Dec 31, 2026 |
| Payment date | During June (deadline Jun 30, 2026) | December 2026 |
| Amount | One month of ordinary salary | One month of average ordinary salary |
| Pro-rating | salary × days in period / 360 | salary × days in year / 360 |
| Income tax (ISR) | Exempt up to 10 average minimum wages (L149,172.00 in 2026) | Same exemption |
| IHSS / RAP | Not withheld (general practice) | Not withheld (general practice) |
The exemption cap comes from the 2026 average minimum wage of L14,917.20 (Agreement SETRASS-233-2026, Official Gazette No. 37,129 of April 29, 2026, retroactive to January 1). Only the portion above ten minimum wages is taxable — a rare case the tool flags when it applies.
Worked example
Full period. With a salary of L20,000 and the entire July 2025 – June 2026 period worked, the 14th month equals L20,000.00, payable in June 2026, with no income tax and no IHSS or RAP withholding.
Pro-rated. Same L20,000 salary, but hired on February 1, 2026: from Feb 1 to Jun 30 there are 150 days counted in 30-day months. The official formula gives 150 / 12 = 12.5 days of salary, and 12.5 × (20,000 / 30 = L666.67) = L8,333.33. The equivalent shortcut is 20,000 × 150 / 360 = L8,333.33.
Minimum wage worker. Someone earning the average minimum of L14,917.20 with 6 months of the period (180 days) gets 180 / 12 = 15 days × (14,917.20 / 30 = L497.24) = L7,458.60.
Frequently asked questions
Who is entitled to the 14th month in Honduras?
Every permanent employee, public or private. The full July–June period earns one month of ordinary salary; shorter service earns the proportional share, which must also be included in your severance settlement if you leave before June.
Does the 14th month pay taxes or social security?
It is exempt from income tax up to 10 average minimum wages — L149,172.00 with the 2026 minimum — and only the excess above that cap is taxed. As a general payroll practice it does not contribute to IHSS or RAP either, so at normal amounts you receive it in full.
How is it different from the aguinaldo?
Both are worth one month of pay, but the aguinaldo (13th) accrues from January to December and is paid in December under Decree 112-82, while the catorceavo (14th) accrues from July to June and is paid in June under Decree 135-94. That is why an employee hired on February 1, 2026 collects a pro-rated 14th month of 150 days in June but a 13th month of 330 days in December.
Why does the calculator use 30-day months?
Because the official pro-rating formula counts service time in commercial 30-day months (a 360-day year): days worked / 12 = days of salary owed. It is the same convention the Ministry of Labor uses in its severance calculation guide.
This tool provides an informational estimate under the 2026 rules, not legal or accounting advice. Confirm amounts and dates with your employer or the Ministry of Labor (SETRASS/STSS). The minimum wage and exemption cap change every year, so review this calculator annually.