13th and 14th month salary in Honduras
How much is due, when it is paid, how the proportional part is calculated and how to set money aside during the year.
When they are paid
| Payment | When | How much |
|---|---|---|
| 13th month (décimo tercer mes) | December | One month of salary |
| 14th month (décimo cuarto mes) | June | One month of salary |
Confirm every year the exact payment dates and the calculation criteria with the Labor Ministry (Secretaría de Trabajo), especially if your employees have a variable salary.
How the proportional part is calculated
If an employee did not work the whole reference period (because they joined or left mid-year), they receive the part proportional to the time worked. The idea is to divide the amount of one month of salary by the full period and multiply it by the months or days actually worked.
When the employment relationship ends, the proportional 13th and 14th month payments are part of the severance settlement. Leaving them out is one of the most common and most expensive mistakes.
How to set money aside during the year
Paying two extra months of payroll at once can strain cash flow. The orderly accounting practice is to accrue them every month: you record an expense and a liability equal to one twelfth, and when you pay you clear that liability. That way the cost shows in the financial statements month by month and not all at once in June and December.
Step by step
- Define the reference period and the employees who meet it.
- Calculate each employee’s amount, with the proportional part when it applies.
- Review special cases: new employees, departures and variable salaries.
- Generate the payment and approve it.
- Record it in the accounting against the accumulated accrual.
How PymesPros helps
PymesPros calculates the 13th and 14th month salary of each employee, with the proportional part, and generates the accounting entry. When you settle an employee, the proportional 13th and 14th month payments are included in the severance calculation.
This guide is informational and does not replace the advice of a licensed public accountant. Rates, ceilings and dates are adjusted by the authorities from time to time: confirm them at the official source before applying them.
Frequently asked questions
Do all employees receive the 13th and 14th month salary?
In general, workers covered by the Labor Code who meet the required time. If there is a special case, consult a labor lawyer.
Are they paid the same if the employee resigns?
Yes, in the part proportional to the time worked, as part of the severance settlement.
How are they calculated with a variable salary?
There are averaging rules. Confirm them with your accountant or with the Labor Ministry before paying.
Keep reading
How to run payroll in Honduras
The items a payroll includes, the order to build it and the mistakes that cost the most in a review.
Read the guide →Monthly accounting close for small businesses
A checklist to close the month without surprises and deliver financial statements on time.
Read the guide →How to choose accounting software in Honduras
Ten questions to compare any system, ours included, before you pay.
Read the guide →Payroll services
Accurate payroll, paid on time, with every statutory deduction and without fines or claims.
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