HONDURAS – Updates on the new Minimum Wage

FIRST: The term "salary" refers to the remuneration or earnings, regardless of its denomination or method of calculation, as long as it can be evaluated in cash. It is established…

COSTA RICA – Corporate Tax on Legal Entities

Legal entities in Costa Rica, starting January 1, must pay the corporate tax imposed by the Ministry of Finance. This payment has a deadline until January 31 of each year…

GUATEMALA – Minimum Wage Increase for 2025

On the evening of Sunday, December 22, 2024, President Bernardo Arévalo announced, through a national broadcast, an increase in the minimum wage for 2025. This increase is formalized in a…