Honduras Social Contributions Guide 2026

Overview — Social Security in Honduras

Honduras's social security system is split between two institutions. The IHSS (Instituto Hondureño de Seguridad Social) provides healthcare coverage, maternity benefits, and occupational injury protection. The RAP (Régimen de Aportaciones Privadas) is the mandatory pension system that replaced the old INPREMA pension system. Together, these contributions provide workers with health insurance and retirement income. The system covers all formal-sector employees. Self-employed individuals may contribute voluntarily to both schemes.

Contribution Rates — Employee & Employer

The combined social contribution rates in Honduras are as follows:

• IHSS employee — 2.5% of gross salary (health insurance)
• IHSS employer — 5% of gross salary (health insurance)
• RAP employee — 6% of gross salary (pension)
• RAP employer — 6% of gross salary (pension)
• Total employee — 8.5% (2.5% + 6%)
• Total employer — 11% (5% + 6%)
• Combined total — 19.5% of gross salary

Contributions are deducted at source by employers and remitted to the respective institutions monthly. There is a salary cap for contributions for both IHSS and RAP, above which no further contributions are required.

IHSS — Health Insurance

The Instituto Hondureño de Seguridad Social (IHSS) provides comprehensive healthcare coverage to employees and their dependents. Benefits include primary care, specialist consultations, hospitalisation, surgery, maternity care, dental services, and occupational injury treatment. The IHSS operates its own network of hospitals and clinics throughout Honduras. To access services, employees must be registered and up to date with contributions. The employer is responsible for registering all employees with IHSS within 3 days of hiring and remitting contributions monthly by the 15th of the following month.

RAP — Pension System

The Régimen de Aportaciones Privadas (RAP) is Honduras's mandatory individual capitalisation pension system. Each worker has an individual account managed by a private pension fund administrator (AFP). The 6% employee and 6% employer contributions are deposited into the worker's individual account. At retirement, the accumulated funds plus investment returns are available as a pension or lump sum. The standard retirement age is 65 for men and 60 for women, with early retirement options under certain conditions. The RAP system replaced the previous PAYGO system and aims to provide sustainable retirement income through individual savings.

FAQs

Can I withdraw my RAP pension contributions before retirement?

Generally no, RAP contributions are locked until retirement age except in cases of permanent disability, terminal illness, or emigration from Honduras. Partial withdrawals may be permitted for certain specified purposes under the regulations.

What happens to my social security if I change jobs?

Both IHSS coverage and RAP accounts are portable between employers. Your RAP individual account follows you, and your IHSS coverage continues without interruption as long as you remain in the formal sector.

Are self-employed individuals required to contribute?

Self-employed individuals are not required by law to contribute to IHSS or RAP but may do so voluntarily to access health coverage and build retirement savings.

Disclaimer

This guide provides general information about Honduran social security contributions for the 2026 tax year. Contribution rates and regulations may change. Always consult with IHSS, RAP, or a qualified Honduran financial advisor for advice specific to your situation. InvestmentKit does not provide tax or pension advice.