The Constitutional Chamber of the Supreme Court of Justice of Honduras, per motion filed by the Medical Bar of Honduras, unanimously decided to declare unconstitutional, on the grounds of content and form, Decree No. 56-2015, published in the Official Gazette No. 33,771 on July 2, 2015, which contains the Framework Law of the Social Protection System.
This had an immediate impact on the mandatory contribution regime in charge of the Private Contributions Regime (RAP, for its acronym in Spanish), its first effects were manifested with the suspension of the mandatory contribution schedules and worker-employer contribution for Pensions and Severance pay, suspended as of April 5, 2002.
Likewise, the last mandatory employer contribution of 4% to the Severance Fund of the Labor Coverage Insurance Regime was the one corresponding to the month of March, ceasing to be mandatory as of April 2022, as announced in the official statement issued by RAP on May 6 of the same year. In such statement, the new collection guidelines were also established, specifically the ones regarding the withholding of 1.5% to workers and the employer's contribution of 1. 5%, such contribution will be made with the purpose of completing a joint saving of 3% to the individual accounts of the worker, which will be calculated on the ordinary monthly salary of each worker, according to the provisions of Legislative Decree 107-2013, published in the Official Gazette No. 33,222 on September 6, 2013, which contains the Law of the Private Contributions Regime, establishing that such contributions must be paid within the fifteen days following the withholding.
Likewise, through the statement of May eleventh of this year, the RAP informed its affiliates that in view of the declaration of unconstitutionality of the Framework Law of the Social Protection System, the Law of the Private Contributions Regime makes it mandatory again for all companies that have 10 or more employees to make worker-employer contributions to the Housing Fund, exempting from this obligation companies that have less than 10 employees and those that belong to the manufacturing sector (maquila). However, the latter may continue to contribute and voluntarily register with the RAP's Housing and Financial Inclusion Fund in order to make these contributions in favor of their employees.
Although in its official communications RAP has expressed its support for the initiatives of a new legislation oriented to regulate the Pension and Unemployment funds, the truth is that there is some uncertainty about the management of the contributions that were constituted as a Labor Coverage Insurance in favor of the employees, and although it is true that these amounts are being disclosed to the workers that leave an employer, RAP has urged its affiliates to remain alert to any information or new regulations that may arise in this regard.