Published on Mar 24, 2024

The LEGISLATIVE DECREE 7-2024, published in La Gaceta, No. 36,463, on February 17, 2024., containing the Amnesty of the Honduran Institute of Social Security (IHSS), grants the benefit of Amnesty for the payment of surcharges, fines, and interests on debts originated by non-payment of employer and worker contributions to said Institute, left unpaid by the obligated employers from the public and private sectors.

Potential beneficiaries of this Amnesty must make full payment of the principal debt legally or document and guarantee the debt within the period given by the Decree of eleven (11) months counted from the Decree's effective date, with the deadline being January 17, 2025. If the method of documentation and guarantee of the debt is used, the conditions and payment terms will be established by the IHSS in accordance with the regulations established by the Institute.

Beneficiaries of amnesties granted by Legislative Decrees No.112-2016 of August 16, 2016, Decree No.82-2017 of September 27, 2017, Article 2 of Decree No.129-2017 of January 18, 2018, Decree No.51-2018 of June 7, 2018, Article 253 of Decree No.180-2018 of December 13, 2018, and Article 2 of Decree No.168-2019 of December 12, 2020, and Decree No.188-2020 dated February 4, 2021, who currently have payment plans, may not benefit from this amnesty.

Likewise, the amnesty benefits affiliates by obliging the IHSS to: 1) Restore access to health services and social protection for affiliates when employers pay or regularize their overdue debts; 2) The IHSS must carry out a process of clearing and cancelling accounts receivable considered uncollectible from contributors, natural and legal persons who are liquidated and deceased, subject to prior verification; this with the support of municipal authorities, tax authorities, chambers of commerce, and other institutions to obtain information, in order to document cases requiring clearing, cancellation and discharge from the system. This also ensures the reasonableness of the figures presented in the financial statements and allows for the timely construction of necessary reserves. Additionally, it provides complete, reliable, and timely information for appropriate decision-making.

In conclusion, the IHSS Amnesty represents a unique opportunity for affiliates. Those who take advantage of this benefit can alleviate their financial burden and ensure continuous access to health and social protection services. If you require additional information on this topic or need assistance related to this amnesty, please do not hesitate to contact our lawyers in Honduras, experts in Corporate, Labor and Administrative Law.

Emanuel López. - Associate, Honduras

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