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Thirteenth-month pay (aguinaldo) calculator (Honduras)

Calculate your thirteenth-month pay (aguinaldo) in Honduras: 100% of the monthly salary for a full year (Decree 112-1982), the proportional share for under a year, and the ISR-exempt portion.

Your ordinary monthly salary (30-day base).

Fill in the fields to see the result instantly.

Calculation assumptions

  • The thirteenth-month pay (aguinaldo) equals 100% of the ordinary monthly salary, on a 30-day base, for a full year of service; or the proportional share for less than a year (Decree 112-1982, arts. 10-13, interp. Decree 178-86).
  • It is paid in December. The exact date is set by the parties; the "December 20" deadline is not in the law (only "in December").
  • The proportional share is monthly salary × days worked ÷ 365. The law fixes the 100%/proportional rule but not the divisor arithmetic, so this convention is used and disclosed.
  • The thirteenth-month pay is ISR-exempt up to ten (10) average minimum salaries (≈ L149,172 in 2026). This calculator uses one (1) monthly salary as the threshold, which covers the full exemption for the vast majority of salaries; it only understates the exemption for salaries above ~L149,172/month. It is also excluded from IHSS and RAP.

What this calculator does

Calculates your thirteenth-month pay (aguinaldo) in Honduras. It equals 100% of the ordinary monthly salary, on a 30-day base, for a full year of continuous service, or the proportional share if you worked less than a year (Decree 112-1982, arts. 10-13).

It also shows the ISR-exempt portion: the aguinaldo is exempt up to ten average minimum salaries, so for the vast majority of salaries it is fully exempt.

Who it is for

  • Workers who want to verify how much aguinaldo they are owed.
  • Employers and payroll staff who calculate the annual or proportional thirteenth-month pay.
  • Labor advisors and students who need a clear, traceable calculation.

What information you need

  • Your ordinary monthly salary.
  • Whether you worked a full year or less.
  • In the proportional case, the days worked in the calendar year.

How it is calculated

With a full year or more, the aguinaldo is 100% of the ordinary monthly salary.

With less than a year, the aguinaldo 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

Aguinaldo for a full year
aguinaldo = monthly salary
Proportional aguinaldo
aguinaldo = monthly salary × days worked ÷ 365

Worked example

You earn L12,000 per month. We compare a full year with a proportional case of 182 days worked.

  1. Full year: aguinaldo = L12,000.00; ISR-exempt = L12,000.00; taxable excess = L0.00.
  2. Proportional (182 days): L12,000 × 182 ÷ 365 = L5,983.56.
  3. That proportional amount is below one monthly salary, so it is fully ISR-exempt.

For a full year you receive L12,000.00; for 182 days, L5,983.56. In both cases the aguinaldo is ISR-exempt.

How to interpret the result

The aguinaldo is paid in December. The exact date is set by the parties; the "December 20" deadline is not in the law (Decree 112-1982, art. 11).

The aguinaldo is excluded from IHSS and RAP, so those contributions do not apply to it.

For variable salaries, practice uses the average ordinary salary of the year; this calculator works with the monthly salary you enter.

Common mistakes

  • Applying ISR to the whole aguinaldo: it is exempt up to ten average minimum salaries; only the excess over that amount is taxable.
  • Withholding IHSS or RAP from the aguinaldo: it is excluded from those bases.
  • Using a day base other than 30: the legal interpretation fixes a 30-day base (Decree 178-86).

Frequently asked questions

How much is the thirteenth-month pay in Honduras?

It equals 100% of the ordinary monthly salary for a full year of continuous service, or the proportional share if you worked less than a year (Decree 112-1982).

How is the proportional aguinaldo calculated?

The monthly salary is multiplied by the days worked in the year and divided by 365. The law fixes the 100%/proportional rule but not the divisor arithmetic; the 365-day convention is used and disclosed in the assumptions.

When is the thirteenth-month pay paid?

In December each year; the parties may agree on another date. The "December 20" deadline is not in the primary law (Decree 112-1982, art. 11).

Does the aguinaldo pay ISR?

It is exempt from ISR up to ten average minimum salaries (≈ L149,172 in 2026); only the excess over that amount is taxable. For the vast majority of salaries, the aguinaldo is fully exempt.

Does the aguinaldo pay IHSS or RAP?

No. The thirteenth-month pay is excluded from the IHSS and RAP base, so those contributions do not apply to it.

If I am dismissed, do I lose the aguinaldo?

No. On termination, by resignation or dismissal, the proportional aguinaldo is paid for the time worked (Decree 112-1982, art. 13).

Sources

  • Ley del Séptimo Día y Décimo Tercer Mes en Concepto de Aguinaldo (Decreto 112-1982), arts. 10-13; interp. Decreto 178-86 — Secretaría de Trabajo y Seguridad Social (STSS), Honduras (Art. 10: proporcional al tiempo trabajado si al 31 de diciembre no se cumplen 12 meses continuos. Art. 11: se paga en diciembre. Art. 12: base = promedio de salarios ordinarios del año. Art. 13: proporcional en renuncia o despido. Interp. Decreto 178-86: 100% del aguinaldo por el año completo, con base de 30 días. The proportional ÷365 divisor is practice (verified-secondary), not literal statute; the "Dec 20 deadline" is NOT in the primary law (only "in December"). See docs/research/hn-labor-rules.md, section 6.)
  • 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 tercer mes en concepto de aguinaldo 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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