BDS Publications

#Honduras 🇭🇳 #BDS_LaborAlert: 2026 Educational Bonus Table Updated

Written by BDS Asesores | May 12, 2026 6:05:29 PM

The Ministry of Labor and Social Security of the Republic of Honduras recently announced the updated Educational Bonus table for 2026, pursuant to Educational Bonus Law (Decree No. 43-97). This update is applicable to public sector entities and private companies with 16 or more employees.

You may review the complete 2026 Educational Bonus table by clicking here.

It is important to keep in mind that this benefit is granted under the following conditions:

    • It applies to employees with school-age children enrolled in kindergarten, primary, or secondary education.
    • The employee’s salary must not exceed the equivalent of two minimum wages.
    • The benefit is issued as a one-time annual payment following the first quarterly examination period of the academic year.
    • The amount is proportional to the time worked during the year.
    • Payment is made per family, rather than per child.
    • The bonus is not considered part of the base salary for the purposes of calculating employment benefits, such as severance, the thirteenth-month salary, or the fourteenth-month salary.

Companies must apply the rates in force for 2026, taking into account the applicable economic activity and the number of employees, in accordance with the parameters established under the applicable regulations.

From a compliance perspective, employers are encouraged to verify employee eligibility and ensure the accurate application of the updated table to mitigate potential labor liabilities.