Cálculo de nómina mensual 2011

Determinacion del ISR para Sueldo seguda quincena

Ingreso Gravable 5,000.00
- Limite inferior 0.01
= Excedente del limite inferior 4,999.99
X % sobre excedente dellimite inferior 0.11
= Cantidad determinada 544.00
+ Cuota Fija -
= Impuesto a cargo 544.00



Subsidio para el empleo
Número de días Reales 30.4
- Subsidiocorrespondiente 324.87
= Impuesto a retener ó subsidio a pagar 219.13

2010

Tarifa Mensual art 113

Limite Limite Cuota % aplicabel /
Inferior Superior FijaExedente del
Limite Inferior


0.01 5,952.84 - 1.92%
5,952.85 50,524.92 114.24 6.40%
50,524.93 88,793.04 2,966.76 10.88%
88,793.05 103,218.007,130.88 16.00%
103,218.01 123,580.20 9,438.60 17.92%
123,580.21 249,243.48 13,087.44 21.36%
249,243.49 392,841.96 39,929.04 23.52%
392,841.97 9,999,999.0073,703.40 30.00%


496.07 - 1.92%
496.07 4,210.41 9.52 6.40%
4,210.41 7,399.42 247.23 10.88%
7,399.42 8,601.50 594.24 16.00%
8,601.50 10,298.35 786.5517.92%
10,298.35 20,770.29 1,090.62 21.36%
20,770.29 32,736.83 3,327.42 23.52%
32,736.83 833,333.25 6,141.95 30.00%



Para Ingreso De Hasta Ingreso DeSub para el empleado Dias del Mes Dias Reales

0.01 1,768.96 407.02 30.40 30.4
1,768.97 2,653.38 406.83 30.40 30.4
2,653.39 3,472.84 406.62 30.4030.4
3,472.85 3,537.87 392.77 30.40 30.4
3,537.88 4,446.15 382.46 30.40 30.4
4,446.16 4,717.18 354.23 30.40 30.4
4,717.19 5,335.42 324.87 30.40 30.45,335.43 6,224.67 294.63 30.40 30.4
6,224.68 7,113.90 253.54 30.40 30.4
7,113.91 7,382.33 217.61 30.40 30.4
7,382.34 999,999.00 - 30.40 30.4