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Honduras

HN: The new Criminal Law Code has been published

May, 2019

The new Criminal Law Code contained in Legislative Decree 130-2017 has been published, which will come into force on November 10th, 2019.In addition to regulating criminal behaviors that in the past were not punishable, this legal body contains a series of important implications for legal persons on...

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HN: Increase in contribution ceiling for the financing of The Regimes of the Social Protection System

January, 2019

According to the STSS-390-2015 agreement, this year an increase must be applied to the contribution ceiling of the Social Security Insurance Scheme (IVM) and the Health Care Insurance Scheme (EM). In 2019, the contribution ceiling of the Social Security Insurance Scheme (IVM) is L. 9,326.42, an incr...

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HN: Increase in the base exempt from Income Tax

January, 2019

The structure of the progressive scale chart for the calculation of Income Tax for the year 2019 had an increase of 4.22%, in accordance with the inflation observed by the Central Bank of Honduras (BCH).To the above amount L. 40,000.00 of medical expenses are added, as allowed by the legislation, fo...

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HN: Increase in minimum wage

January, 2019

By means of EXECUTIVE AGREEMENT No. STSS-00-2019, the increase to the Minimum Wage in Honduras was approved, effective as of January 1st of the current year (2019).The percentages of increase to the minimum wage for the industries in the country were established in the following Agreements and accor...

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