#CostaRica 🇨🇷 #BDS_Article: How to Apply Disciplinary Power in My Company Without Failing
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The Honduran Social Security Institute (IHSS in Spanish) recently approved the Special Regulation for the Application of Amnesty (waiver of surcharges and fines), Accounting Cleanup and Adjustment, in compliance with Legislative Decree No. 44-2025, published in the Official Gazette on June 11, 2025.
This measure seeks to provide financial relief to public and private sector employers with outstanding debts to the institution, fostering the regularization of contributions and strengthening the sustainability of the country’s social security system.
The amnesty allows employers to:
- Be exempt from paying surcharges and fines for late employer and employee contribution payments.
- Regularize only the principal debt (outstanding contributions owed by both employees and employers).
- Regain access to IHSS services, thereby ensuring workers’ right to medical care and social welfare.
- Negotiate payment arrangements in cases where the debt cannot be settled in a single installment, under special refinancing conditions.
Thus, employers with accounts in arrears are the direct beneficiaries, while workers who regain full access to IHSS benefits are the indirect ones.
This benefit is available to all employers with delinquent employer and employee contribution accounts, whether in the public or private sector. Even those with ongoing judicial proceedings may join, provided the request is made before reaching the asset seizure stage.
To access the benefit, the Legal Representative of the employer and employee account must:
- Appear in person at the IHSS Office of the Collections Deputy Manager in Tegucigalpa, at the Regional Director’s Office of San Pedro Sula, or at the regional offices in the rest of the country.
- Request an account statement to determine the outstanding amounts.
- Sign and submit the amnesty application using the current official form.
- Attach the required documentation, according to the type of employer (business legal entity, sole proprietor, civil association, municipality, decentralized institution, individual, or progressive affiliation).
If the Legal Representative cannot appear in person, an attorney-in-fact may do so with a notarized power of attorney or a power of attorney granted under a public deed, expressly authorizing them to carry out the procedures and execute payment arrangements with the IHSS.
The Regulation establishes two payment modalities:
- Lump-sum payment: immediate settlement of the principal debt, with the automatic waiver of surcharges and fines.
- Payment arrangement: for employers unable to pay in full upfront. Payment plans may be arranged for up to 96 months, with down payments that may vary according to the debtor’s circumstances.
In both cases, the essential requirement is the regularization of the principal debt, while surcharges and accumulated fines are waived.
The Decree also authorizes the IHSS to clear and write off uncollectible accounts in cases involving closed companies, deceased sole proprietors, or dissolved legal entities, provided documentation supporting the closure is submitted. This measure will improve transparency in financial statements and will allow the IHSS to focus resources on recovering collective debts.
The IHSS amnesty represents a unique opportunity for employers in arrears, by eliminating additional burdens from fines and surcharges, while at the same time contributing to the stability of the social security system.
Regularizing contributions not only alleviates employers’ obligations but also guarantees workers’ rights to health and social security, thereby fulfilling the constitutional mandate to protect life and collective welfare.
Karla Andonie
Partner, BDS Asesores
