What is the Aguinaldo in Honduras?
The aguinaldo, also known as the thirteenth month bonus, is a mandatory Christmas benefit that Honduran employers must pay. It is regulated by the Honduras Labor Code.
Who is entitled?
Any worker with at least 3 months of continuous service with the same employer is entitled. This covers public and private sector workers, including domestic and temporary workers.
In Honduras the aguinaldo is based on the last monthly salary earned, not an average of prior months.
How it is calculated
- 12 full months → 1 full month's salary
- Fewer than 12 months → (months worked / 12) × monthly salary
Aguinaldo = (Months worked / 12) × Monthly salary
Payment window
- Payment period: December 5–20 each year
- Minimum service: 3 months continuous
- Non-payment can trigger employer penalties
Hero example: L15,000
With a last salary of L15,000:
- 12 months → L15,000
- 8 months → L10,000
- 6 months → L7,500
- 3 months → L3,750
| Months worked | Share | Aguinaldo (L15,000) |
|---|---|---|
| 3 (minimum) | 3/12 | L 3,750 |
| 6 | 6/12 | L 7,500 |
| 8 | 8/12 | L 10,000 |
| 9 | 9/12 | L 11,250 |
| 12 | 12/12 | L 15,000 |
Other salaries (same proration)
| Last salary | Months | Aguinaldo |
|---|---|---|
| L 12,000 | 5 | L 5,000 |
| L 12,000 | 12 | L 12,000 |
| L 20,000 | 6 | L 10,000 |
| L 20,000 | 12 | L 20,000 |
What is usually excluded
| Item | In the base? | Note |
|---|---|---|
| Ordinary last-month salary | Yes | Typical legal base |
| Occasional overtime | No | Usually outside ordinary pay |
| Regular salary bonuses | Maybe | Confirm with payroll |
| Income tax on aguinaldo | Usually no | Common exemption; verify with SAR |
How to read the result
Because the base is the last salary earned, a mid-year raise changes the bonus. Aguinaldo is paid on top of December wages. Keep pay stubs.
This tool is an educational estimate based on the general Honduras Labor Code framework. Confirm amounts with your employer, the Ministry of Labor, or a labor advisor.
With L15,000 last salary and 12 months worked, the aguinaldo is L15,000. Eight months → L10,000; three months → L3,750.
Under current rules it is generally exempt from ISR. Verify with SAR or a tax advisor for your case.
You are usually entitled to a prorated aguinaldo for months worked (subject to the 3-month continuous-service minimum), plus other applicable benefits.
Yes, dependent-relationship workers including domestic workers, if they meet the 3-month minimum.
Use the last monthly salary earned. In disputes, a recent-month average may apply.