Calculo de Percepciones y retenciones de ISR e IMSS nominas

Concepto
Pedro
Luis
Armando
Salario quincenal
20,000.00
12,000.00
10,500.00
Comisiones quincenal
5,300.00
2,164.00
6,020.00
Comisiones bimestral10,000.00
8,464.00
13,025.00
Aguinaldo
20
20
20
Dias de vacaciones
18
10
6
Dias tomados de vac.
6
3
0
Prima vacaional
30%
30%
30%
Salario minimo67.29
67.29
67.29
Dias de Pago
15
15
15




SALARIO DIARIO
Salario quincenal
20,000.00
12,000.00
10,500.00
Dias de Pago
15
15
15Cuota diaria
1,333.33
800.00
700.00




PRIMA VACAIONAL
Cuota diaria
1,333.33
800.00
700.00
Dias tomados de vac.
6
3
0Salario de vacaciones
8,000.00
2,400.00
-
% Prima vacaional
30%
30%
30%
Prima vacaional
2,400.00
720.00
-PARTE GRAVABLE DE PRIMA VACACIONAL
Prima vacacional ext
1,009.35
1,009.35
1,009.35
Prima vacacional grav.
1,390.65
 
 




SALARIO DEL PERIODO
Basegravable
26,690.65
14,164.00
16,520.00




SALARIO BASE DE COTIZACION
Cuota diaria
1,333.33
800.00
700.00
Comisiones
163.93138.75
213.52
Aguinaldo
73.06
43.84
38.36
Prima vacaional
6.58
1.97
-SBC
1,576.90
984.56
951.88




ISR a RETENER
Base gravable
26,690.65
14,164.00
16,520.00
Limete inferior
16,153.06
10,248.46
16,153.06Exedente del limite
10,537.59
3,915.54
366.94
Tasa
30.00%
23.52%
30.00%
Resultado
3,161.28
920.94
110.08
Cuota fija
3,030.60...