--- title: "#Honduras 🇭🇳 #BDS_LaborAlert: Updated RAP Contribution Caps and Rates for 2026" description: RAP 2026 image: https://publicaciones.bdsasesores.com/hubfs/person-holding-honduran-lempiras-banknotes.jpg --- [![BDS blanco ingles](https://publicaciones.bdsasesores.com/hs-fs/hubfs/BDS%20blanco%20ingles.png?width=100&height=50&name=BDS%20blanco%20ingles.png "BDS blanco ingles")](https://www.bdsasesores.com) - [Team](https://www.bdsasesores.com/en/team/) - [Services](https://www.bdsasesores.com/en/services/) - Blog - [Labor Law](https://publicaciones.bdsasesores.com/en-us/blog) - [Corporate Law](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Store](https://www.bdsasesores.com/en/tienda/) - [Contact](https://www.bdsasesores.com/en/contact/) - English - [English](https://publicaciones.bdsasesores.com/en-us/blog) - [Español](https://publicaciones.bdsasesores.com/blog?hsLang=en-us) ![](https://publicaciones.bdsasesores.com/hs-fs/hubfs/raw_assets/public/Theme-Delight%20BDS%20Asesores/images/logo-BDS-blanco-jul25.png?width=200&name=logo-BDS-blanco-jul25.png) ##### Jun 4, 2026, 9:51:11 AM ##### 1 min. read #Honduras 🇭🇳 #BDS\_LaborAlert: Updated RAP Contribution Caps and Rates for 2026 1:45 # #Honduras 🇭🇳 #BDS\_LaborAlert: Updated RAP Contribution Caps and Rates for 2026 The **Private Contributions Regime (RAP)** has announced the update of the **contribution caps and rates applicable for 2026**, pursuant to the provisions of Legislative Decree No. 47-2024, specifically regarding the Individual Capitalization Labor Reserve Fund and the Housing and Financial Inclusion Fund (FOVIIF). Regarding the **Labor Reserve Fund**, the following parameters have been established for 2026: - **Reference minimum wage (highest wage bracket):** L 19,298.72 - **2026 contribution cap (3 minimum wages):** L 57,896.16 - **Contribution rate (Labor Coverage):** 4.0% Likewise, with respect to the **Housing and Financial Inclusion Fund (FOVIIF in Spanish)**, the RAP indicated that: - Contributions must be withheld on the portion of salary exceeding the cap established by the Honduran Social Security Institute (IHSS) for the Old-Age, Disability, and Survivorship (IVM) regime. - The minimum contribution threshold for 2026 will be **L 11,903.13**. - The employer contribution will be **1.5% of the employee’s ordinary salary** exceeding such threshold. - The employee contribution will also be **1.5% of the ordinary salary** exceeding the established minimum threshold. As these provisions **have been in effect** since **January 2026**, we recommend that organizations verify that their payroll systems, salary parameters, and contribution calculation processes have been **properly updated** to ensure compliance with applicable labor and social security obligations. Please contact us should you have any questions or require assistance with this update process. 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