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.
What items payroll includes
| Item | What it is |
|---|---|
| Salary and overtime | What was earned in the period. Overtime is paid with a surcharge depending on the type of workday |
| IHSS | Social security: what is withheld from the employee and the company’s contribution |
| RAP | Régimen de Aportaciones Privadas: contribution to the housing fund |
| INFOP | The company’s contribution for professional training |
| ISR on salaries | Income tax withheld from the employee when their income exceeds the exempt minimum |
| Other deductions | Loans, advances or discounts that the employee authorized in writing |
Rates, contribution ceilings and the exempt minimum change over time. Confirm them every year at the official sources (IHSS, RAP, INFOP and SAR) before configuring your payroll.
Step by step to build the payroll
- Keep each employee’s file up to date: salary, start date, position and contribution data.
- Record the period’s events: overtime, absences, sick leave, bonuses and discounts.
- Calculate the income and apply the legal deductions.
- Review the totals and compare them with the previous period: a big difference is almost always a data entry error.
- Generate the pay slips and approve the payroll.
- Pay the employees and file the contributions at each institution within its deadlines.
- Record the payroll in the accounting: the salary expense, the withholdings payable and the employer contributions.
Common mistakes
- Calculating overtime without the surcharge that applies.
- Not updating the salary when there is a raise and paying with the old figure.
- Forgetting an employee who joined mid-month, or still paying one who has already left.
- Paying contributions after the deadline and accumulating surcharges.
- Not recording the payroll in the accounting and finding the gap only at year end.
How PymesPros helps
The PymesPros Payroll module calculates IHSS, RAP, INFOP and ISR, the overtime split by surcharge, the 13th and 14th month salaries, vacations and severance settlements. It generates the pay slips and the accounting entry of each payroll without moving the numbers to Excel, and it keeps each employee’s personnel movement history.
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
How often is payroll paid?
It depends on the agreement with the employee: weekly, biweekly or monthly. What matters is to always keep the same frequency and to have it documented.
Can an employee waive their benefits?
No. Minimum labor rights cannot be waived. For any specific question, consult a labor lawyer.
What happens if I pay the IHSS late?
The institution charges late-payment surcharges. It is best to schedule the payments of each contribution.
Can I run the payroll of several companies in one system?
Yes, if the system manages several companies separately. That is the case of PymesPros.
Keep reading
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.
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.
See payroll →Want to see it working in your company?
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contacto@pymespros.com · Business hours, Honduras time (UTC−6)