Honduras published Decree No. 7-2024 in the Official Gazette on 17 February 2024, which provides an amnesty in respect of surcharges, fines, and interest for the non-payment of employer and employee social security contributions. The amnesty is available if full payment is made within 11 months of the Decree's entry into force, i.e., within 11 months of 17 February 2024. The amnesty is not available, however, for beneficiaries of amnesty provided through past decrees that have current payment plans or commitments with the Honduras Institute of Social Security. Click the following link for a copy of the Decree.