7. LEGAL ASPECTS AND INCENTIVES
INVESTOR'S GUIDE HONDURAS 2020 - 2021
7.3 NATIONAL INSTITUTE FOR PROFESSIONAL TRAINING (INFOP) The National Institute for Professional Training - INFOP, established by Law Decree No. 10 of December 28, 1972, is the governing body for professional training policies aimed at the economic and social development of the country for all sectors of the economy, providing Hondurans an option for education, training, and certification to meet the challenges of modern society. 7.3.1 REGISTRATION PROCEDURE FOR CONTRIBUTORS According to the Law for the National Institute of Professional Training´s articles: ART. 22: The Autonomous Institutions except the National Autonomous University of Honduras will contribute monthly to the Institute, one percent (1%) of wages and salaries earned. ART. 23: Companies that contribute one percent (1%) of the amount of wages earned per month to the INFOP, may deduct this contribution from the gross income, for purposes of filing income tax. (Law for Financial Equilibrium and Social Protection, Decree No. 194-2002). ART. 24: Companies with a working capital of more than twenty thousand lempiras (L 20,000.00) will contribute monthly to the Institute, one percent (1%) of wages and salaries earned, even if they employ less than five (5) workers. Who performs the procedure? The employer or any person so designated Where is it done? The National Institute of Professional Training Average time: Half an hour Cost: No cost REQUIREMENTS: a. Fill out the registration form (it is delivered to the Contribution Management Department. It must be signed and sealed by the General Manager or Legal Representative, or filled online) b. Copy of: • The Articles of Incorporation • Current operation permit • National Tax Registry (RTN) of the company • Identity card of the Manager or Legal Representative
OBLIGATIONS OF PRIVATE EMPLOYERS CONTRIBUTORS REQUIREMENTS: a. Register with the Institute’s Register of Contributors. b. Present employer balance sheet for the preceding financial year within sixty (60) days of the close of operations c. Submit authorized copies of the spreadsheets and wages earned by the workers, or other equivalent documents, on a monthly basis. d. Structure and develop the professional training services that are established, in accordance with the provisions of the Institute. e. Display, when required by accredited representatives of the Institute, the accounting documentation necessary for the verification of contributions.This information will be kept confidential. f. Provide the institute, within the time limits set out, the information it requires for the fulfilment of its purposes. g. Any other resulting from this Law and its regulations. *Contributions must be paid at the financial institution determined by the Infop, within ten (10) working days following the corresponding month. The delay in the payment of a contribution will generate a ten percent (10%) surcharge if the delay corresponds to two or more contributions, the Institute will fine the debtor in accordance with Article 32 of this Law. The months of June and December are paid double. REGISTRATION FOR ONLINE COURSES REQUIREMENTS: a. Go to the website: https://apps.cloudtechn.com/inscripcion/form_inscripcion/ b. Complete the form and press the REGISTER button at the end of the form. c. A confirmation e-mail is automatically sent, with information required to start the course such as: user, password, platform address, course start date and completion date. d. Start, develop, and complete the course on the date indicated in the confirmation email. e. Download the Digital Certificate from infop.hn/certificados.
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