What is the Aguinaldo in Honduras?
The aguinaldo, also known as the thirteenth month bonus, is a mandatory Christmas bonus that all Honduran employers must pay to their workers. It is regulated by the Honduras Labor Code and represents a fundamental salary supplement for workers in the country.
Who is Entitled to the Aguinaldo?
Any worker with at least 3 months of continuous service with the same employer is entitled to receive the aguinaldo. This applies to both public and private sector workers, including domestic and temporary workers.
Unlike other Central American countries, in Honduras the aguinaldo is calculated based on the last monthly salary earned, not on an average of previous months.
How is it Calculated?
The calculation is straightforward:
- If you worked 12 full months: you receive 1 full month's salary
- If you worked less than 12 months: it's calculated proportionally → (months worked / 12) × monthly salary
Aguinaldo = (Months worked / 12) × Monthly salary
Payment Dates
- Payment period: December 5 to 20 each year
- Minimum requirement: 3 months of continuous service
- Failure to pay carries penalties for the employer
Keep your pay stubs to verify that your aguinaldo is correctly calculated based on your last salary earned.
Practical Example
If your monthly salary is L 15,000 and you worked 8 months:
- Full aguinaldo: L 15,000
- Proportional aguinaldo: (8 / 12) × L 15,000 = L 10,000
The aguinaldo is exempt from Income Tax (ISR) under current Honduran legislation, meaning you receive the full amount without tax deductions.
If you are terminated without just cause, you are entitled to receive the proportional aguinaldo for the time worked during the year, along with the rest of your labor benefits.
Yes, all workers in a dependent employment relationship are entitled to the aguinaldo, including domestic workers, as long as they meet the minimum 3 months of service requirement.
When the salary includes commissions or variable payments, the last monthly salary earned is used as the base. In case of dispute, the average of recent months may be considered.
The aguinaldo is calculated on the ordinary salary. Sporadic overtime is generally not included, but regular bonuses that form part of the salary may be considered.