The Secretary of Labor and Social Security of Honduras has published the 2026 Education Bonus Table, establishing the applicable amounts based on the sector of economic activity and the size of the company as measured by the number of employees.
The bonus is an annual financial benefit granted to workers in both the public and private sectors to assist with their children's school expenses.
This obligation applies to all companies with a payroll of 16 or more employees, as established in Article 21-A of the Minimum Wage Law.
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2026 Education Bonus |
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|
No. |
Economic Activity |
Company Size (Number of Employees) |
Education Bonus (Lempiras) |
|
1 |
Agriculture, forestry, hunting, and fishing |
16 to 20 |
1,764.14 |
|
21 to 50 |
1,780.04 |
||
|
51 to 150 |
1,858.19 |
||
|
151 and up |
1,905.04 |
||
|
2 |
Mining and quarrying |
16 to 20 |
1,948.63 |
|
21 to 50 |
1,964.53 |
||
|
51 to 150 |
2,061.08 |
||
|
151 and up |
2,131.18 |
||
|
3 |
Manufacturing industry |
16 to 20 |
1,956.13 |
|
21 to 50 |
1,972.03 |
||
|
51 to 150 |
2,068.58 |
||
|
151 and up |
2,138.68 |
||
|
4 |
Electricity, gas, and water |
16 to 20 |
1,803.06 |
|
21 to 50 |
1,818.96 |
||
|
51 to 150 |
1,915.51 |
||
|
151 and up |
1,985.61 |
||
|
5 |
Construction |
16 to 20 |
1,956.13 |
|
21 to 50 |
1,972.03 |
||
|
51 to 150 |
2,068.58 |
||
|
151 and up |
2,138.68 |
||
|
6 |
Wholesale and retail trade |
16 to 20 |
1,956.13 |
|
21 to 50 |
1,972.03 |
||
|
51 to 150 |
2,068.58 |
||
|
151 and up |
2,138.68 |
||
|
7 |
Restaurants and hotels |
16 to 20 |
1,956.13 |
|
21 to 50 |
1,972.03 |
||
|
51 to 150 |
2,063.63 |
||
|
151 and up |
2,118.73 |
||
|
8 |
Transport, storage, and communications |
16 to 20 |
1,953.60 |
|
21 to 50 |
1,969.50 |
||
|
51 to 150 |
2,066.05 |
||
|
151 and up |
2,136.15 |
||
|
9 |
Financial establishments, real estate |
16 to 20 |
1,857.20 |
|
21 to 50 |
1,873.10 |
||
|
51 to 150 |
1,969.65 |
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|
151 and up |
2,039.75 |
||
|
10 |
Financial establishments, real estate |
16 to 20 |
1,963.60 |
|
21 to 50 |
1,979.50 |
||
|
51 to 150 |
2,076.05 |
||
|
151 and up |
2,146.15 |
||
|
11 |
Communal, social, and personal services (includes security and cleaning)
|
16 to 20 |
1,946.13 |
|
21 to 50 |
1,962.03 |
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|
51 to 150 |
2,058.58 |
||
|
151 and up |
2,128.68 |
||
|
12 |
Hospital activities |
16 to 20 |
1,946.13 |
|
21 to 50 |
1,962.03 |
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|
51 to 150 |
2,058.58 |
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|
151 and up |
2,128.68 |
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|
13 |
Companies under the Free Zones Law |
16 and up |
1,748.56 |
We recommend that human resources and accounting departments review their economic classification and number of employees to ensure exact compliance with this legal provision.
