Fourteenth-month pay calculator (Honduras)

What this calculator does

Calculates your fourteenth-month pay (social compensation) in Honduras. It equals 100% of the ordinary monthly salary, on a 30-day base, if the continuous year is complete at June 30, or the proportional share otherwise (Decree 135-94 art. 34 + Acuerdo 02-95).

It also shows the ISR-exempt portion: like the aguinaldo, it is exempt up to ten average minimum salaries.

Who it is for

• Workers who want to verify how much fourteenth-month pay they are owed.
• Employers and payroll staff who calculate the June payment.
• Labor advisors and students who need a clear, traceable calculation.

What information you need

• Your ordinary monthly salary.
• Whether you completed a continuous year at June 30 or less.
• In the proportional case, the days worked in the cycle.

How it is calculated

With a full year at June 30, the fourteenth-month pay is 100% of the ordinary monthly salary.

With less than a year at June 30, it is proportional: monthly salary × days worked ÷ 365.

The ISR-exempt portion is up to ten average minimum salaries (≈ L149,172 in 2026); this calculator uses one monthly salary as the threshold, enough for the full exemption in most cases.

Formula

Fourteenth-month for a full year

fourteenth-month = monthly salary

Proportional fourteenth-month

fourteenth-month = monthly salary × days worked ÷ 365

Worked example

You earn L10,000 per month. We compare a full year with a proportional case of 200 days worked.

1. Full year: fourteenth-month = L10,000.00; ISR-exempt = L10,000.00; taxable excess = L0.00.
2. Proportional (200 days): L10,000 × 200 ÷ 365 = L5,479.45.
3. That proportional amount is below one monthly salary, so it is fully ISR-exempt.

For a full year you receive L10,000.00; for 200 days, L5,479.45. In both cases the fourteenth-month pay is ISR-exempt.

How to interpret the result

The fourteenth-month pay is paid in June each year, in the same manner as the thirteenth-month pay (Decree 135-94, art. 34; Acuerdo 02-95, art. 5).

The June 30 cutoff is statutory; the July 1 cycle start is a practice convention.

The fourteenth-month pay is excluded from IHSS and RAP, so those contributions do not apply to it.

Common mistakes

• Citing Decree 32-2003 as the legal basis: that decree reformed other Labor Code articles. The correct basis is Decree 135-94 art. 34 + Acuerdo 02-95.
• Applying ISR to the whole fourteenth-month pay: it is exempt up to ten average minimum salaries; only the excess is taxable.
• Withholding IHSS or RAP from the fourteenth-month pay: it is excluded from those bases.

Frequently asked questions

Sources

• Décimo Cuarto Mes de Salario en Concepto de Compensación Social — Decreto 135-94 Art. 34 + Acuerdo 02-95 (Reglamento) — Secretaría de Trabajo y Seguridad Social (STSS), Honduras (Decreto 135-94 Art. 34: pago del Décimo Cuarto Mes en junio, en la misma modalidad que el Décimo Tercer Mes. Acuerdo 02-95 Art. 2: 100% si se cumple el año continuo al 30 de junio, o la proporción. Art. 5: pago en junio. Arts. 6-7: base = promedio de salarios ordinarios (30 días para trabajadores por unidad de tiempo). Art. 9: proporcional en renuncia o despido. Legal basis is Decreto 135-94 + Acuerdo 02-95, NOT Decreto 32-2003. Only the June-30 cut-off is primary; the July-1 start is customary (verified-secondary). See docs/research/hn-labor-rules.md, section 7.)
• Ley del Impuesto Sobre la Renta (Decreto 25-1963), exención del décimo tercer y décimo cuarto mes — Servicio de Administración de Rentas (SAR), Honduras (El décimo cuarto mes de salario está exento de ISR hasta por diez (10) salarios mínimos promedio, a partir de cuyo monto es gravable. Para 2026 el promedio es L14,917.20/mes, por lo que la exención ≈ L149,172. See docs/research/hn-labor-rules.md, sections 2.4 and 11.)

Last reviewed:

July 24, 2026

Calculation version:

1.0.0

Important notice

The results of these calculators are informative estimates and may differ from official calculations. They do not constitute legal, tax, or financial advice. Always verify with the competent institutions or a professional.

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