The Constitution of Honduras prohibits all forms of discrimination and federal legislation makes clear reference to equality for men and women. Patriarchal beliefs continue to influence the ideology of public institutions and political parties, however, and represent the main obstacle to improving conditions for women in the country. Interpersonal relations between men and women in Honduras are largely influenced by tradition and sexism is firmly rooted. The feminist movement in Honduras grew significantly in the 1980s and 1990s, and paved the way for the adoption of several laws favourable to women.

Honduras introduced SEA in the planning process of Municipal Development Plans. This exercise started with pilot experiments in 10 municipalities, and is expected to be introduced in other municipalities. Although the outcome of the pilot SEA process was largely positive, developing technical capacity and ensuring financial sustainability still remain as important challenges.

The pension system in Honduras consists of a pay-as-you go defined-benefit scheme and an old-age settlement for those who do not have the required number of contributions.

The country profile includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by the employers. Results reported include the average and marginal tax burdens for eight different family types.It also describes the personal income tax systems, all compulsory social security contribution schemes and universal cash transfers as well as recent changes in the tax/benefit system.