TABULADOR PARA NEGOCIACION
Sueldos + Costo Adicional Mensualizado
Proporción 0.7984 0.7771 0.8614 Bono Puntualidad 10% 10% 0%
Subsidio Ac 0.5968 0.5542 0.7228 Bono Asistencia 10% 10% 0%
Aguinaldo 15 días S.M. 38.30
Vacaciones 6 días
Prima Vac 25%
SDI 37.08 41.02 46.88 52.75 58.62 64.48 70.33 76.19 82.06 87.92 93.77 99.63 105.50 111.37 117.23 123.08 128.94 134.81 140.67 146.52 152.38
Base IMSS 1,054 1,167 1,333 1,500 1,667 1,833 2,000 2,167 2,333 2,500 2,667 2,833 3,000 3,167 3,333 3,500 3,667 3,833 4,000 4,167 4,333
Resumen
Sueldo Mensual 1,265 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,600 4,800 5,000 5,200
(-) Ret ISPT -285 -275 -261 -247 -233 -219 -205 -191 -177 -163 -128 -114 -100 -78 -30 20 43 67 117 141 165
(-) IMSS Trab 27 30 34 38 42 47 51 55 59 63 68 72 76 80 85 89 94 100 108 114 121
Pago al Trab. 1,523 1,646 1,827 2,009 2,191 2,372 2,554 2,736 2,917 3,099 3,260 3,442 3,623 3,798 3,945 4,092 4,262 4,432 4,575 4,745 4,914
Aguinaldo Men 53 58 67 75 83 92 100 108 117 125 133 142 150 158 167 175 183 192 200 208 217
Prima Vac Men 5 6 7 8 8 9 10 11 12 13 13 14 15 16 17 18 18 19 20 21 22
IMSS Patrón 379 397 424 450 477 503 530 557 583 610 636 663 689 716 742 769 798 832 866 900 934
ISN Estatal 1% 13 15 17 19 21 23 25 27 29 31 33 36 38 40 42 44 46 48 50 52 54
Costo Adicional 451 476 514 552 590 627 665 703 741 779 816 854 892 930 968 1,005 1,046 1,091 1,136 1,182 1,226
% s/Sueldo Men 35.6 34.0 32.1 30.6 29.5 28.5 27.7 27.0 26.5 26.0 25.5 25.1 24.8 24.5 24.2 23.9 23.8 23.7 23.7 23.6 23.6
Costo Real 1,716 1,876 2,114 2,352 2,590 2,827 3,065 3,303 3,541 3,779 4,016 4,254 4,492 4,730 4,968 5,205 5,446 5,691 5,936 6,182 6,426
Sueldo Diario 42 47 53 60 67 73 80 87 93 100 107 113 120 127 133 140 147 153 160 167 173
Indemnización a 1 año
Prima Antig 1año 506 560 640 720 800 880 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919
20 días 843 933 1,067 1,200 1,333 1,467 1,600 1,733 1,867 2,000 2,133 2,267 2,400 2,533 2,667 2,800 2,933 3,067 3,200 3,333 3,467
03 meses 3,795 4,200 4,800 5,400 6,000 6,600 7,200 7,800 8,400 9,000 9,600 10,200 10,800 11,400 12,000 12,600 13,200 13,800 14,400 15,000 15,600
Total Indemn 5,144 5,693 6,507 7,320 8,133 8,947 9,719 10,453 11,186 11,919 12,653 13,386 14,119 14,853 15,586 16,319 17,053 17,786 18,519 19,253 19,986
Equiv Meses 3.0 3.0 3.1 3.1 3.1 3.2 3.2 3.2 3.2 3.2 3.2 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1
1 de 24
TABULADOR PARA NEGOCIACION
Sueldos + Costo Adicional Mensualizado
Proporción 0.7984
Subsidio Ac 0.5968
Aguinaldo 15 días
Vacaciones 6 días
Prima Vac 25%
SDI 158.25 164.12 169.98 175.83 181.69 187.56 193.42 199.27 205.13 211.00 216.87 222.73 228.58 234.44 240.31 246.17 252.02 257.88 263.75 269.62 275.48
Base IMSS 4,500 4,667 4,833 5,000 5,167 5,333 5,500 5,667 5,833 6,000 6,167 6,333 6,500 6,667 6,833 7,000 7,167 7,333 7,500 7,667 7,833
Resumen
Sueldo Mensual 5,400 5,600 5,800 6,000 6,200 6,400 6,600 6,800 7,000 7,200 7,400 7,600 7,800 8,000 8,200 8,400 8,600 8,800 9,000 9,200 9,400
(-) Ret ISPT 224 248 272 296 351 409 444 479 514 549 584 627 672 717 762 807 852 896 944 994 1,044
(-) IMSS Trab 127 134 141 147 154 160 168 174 181 187 194 201 207 214 221 227 234 240 247 254 261
Pago al Trab. 5,048 5,217 5,387 5,557 5,695 5,830 5,988 6,147 6,305 6,463 6,622 6,772 6,921 7,069 7,218 7,367 7,515 7,663 7,809 7,952 8,095
Aguinaldo Men 225 233 242 250 258 267 275 283 292 300 308 317 325 333 342 350 358 367 375 383 392
Prima Vac Men 23 23 24 25 26 27 28 28 29 30 31 32 33 33 34 35 36 37 38 38 39
IMSS Patrón 967 1,001 1,034 1,069 1,102 1,136 1,170 1,203 1,238 1,271 1,305 1,338 1,372 1,406 1,440 1,473 1,507 1,541 1,575 1,609 1,642
ISN Estatal 1% 56 59 61 63 65 67 69 71 73 75 77 79 82 84 86 88 90 92 94 96 98
Costo Adicional 1,271 1,316 1,361 1,407 1,451 1,496 1,541 1,586 1,632 1,676 1,721 1,766 1,811 1,857 1,901 1,946 1,991 2,036 2,082 2,127 2,171
% s/Sueldo Men 23.5 23.5 23.5 23.4 23.4 23.4 23.3 23.3 23.3 23.3 23.3 23.2 23.2 23.2 23.2 23.2 23.2 23.1 23.1 23.1 23.1
Costo Real 6,671 6,916 7,161 7,407 7,651 7,896 8,141 8,386 8,632 8,876 9,121 9,366 9,611 9,857 10,101 10,346 10,591 10,836 11,082 11,327 11,571
Sueldo Diario 180 187 193 200 207 213 220 227 233 240 247 253 260 267 273 280 287 293 300 307 313
Indemnización a 1 año
Prima Antig 1año 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919
20 días 3,600 3,733 3,867 4,000 4,133 4,267 4,400 4,533 4,667 4,800 4,933 5,067 5,200 5,333 5,467 5,600 5,733 5,867 6,000 6,133 6,267
03 meses 16,200 16,800 17,400 18,000 18,600 19,200 19,800 20,400 21,000 21,600 22,200 22,800 23,400 24,000 24,600 25,200 25,800 26,400 27,000 27,600 28,200
Total Indemn 20,719 21,453 22,186 22,919 23,653 24,386 25,119 25,853 26,586 27,319 28,053 28,786 29,519 30,253 30,986 31,719 32,453 33,186 33,919 34,653 35,386
Equiv Meses 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1
2 de 24
Proporción
Subsidio Ac
Aguinaldo
Vacaciones
Prima Vac
SDI 281.33 287.19 293.06 298.92 304.77 310.63 316.50 322.37 328.23 334.08 339.94 345.81 351.67 357.52 363.38 369.25 375.12 380.98 386.83 392.69 398.56
Base IMSS 8,000 8,167 8,333 8,500 8,667 8,833 9,000 9,167 9,333 9,500 9,667 9,833 10,000 10,167 10,333 10,500 10,667 10,833 11,000 11,167 11,333
Resumen
Sueldo Mensual 9,600 9,800 10,000 10,200 10,400 10,600 10,800 11,000 11,200 11,400 11,600 11,800 12,000 12,200 12,400 12,600 12,800 13,000 13,200 13,400 13,600
(-) Ret ISPT 1,094 1,145 1,195 1,245 1,295 1,346 1,396 1,446 1,496 1,547 1,597 1,647 1,697 1,748 1,798 1,848 1,898 1,949 1,999 2,049 2,099
(-) IMSS Trab 267 273 281 287 294 300 308 314 320 327 333 341 347 354 360 367 374 380 387 394 401
Pago al Trab. 8,239 8,382 8,525 8,668 8,811 8,954 9,097 9,240 9,384 9,526 9,670 9,812 9,956 10,098 10,242 10,385 10,528 10,671 10,814 10,957 11,100
Aguinaldo Men 400 408 417 425 433 442 450 458 467 475 483 492 500 508 517 525 533 542 550 558 567
Prima Vac Men 40 41 42 43 43 44 45 46 47 48 48 49 50 51 52 53 53 54 55 56 57
IMSS Patrón 1,676 1,709 1,744 1,777 1,811 1,844 1,878 1,913 1,946 1,980 2,013 2,047 2,081 2,115 2,148 2,182 2,216 2,250 2,284 2,317 2,351
ISN Estatal 1% 100 102 105 107 109 111 113 115 117 119 121 123 125 128 130 132 134 136 138 140 142
Costo Adicional 2,216 2,261 2,307 2,352 2,396 2,441 2,486 2,532 2,577 2,621 2,666 2,711 2,757 2,802 2,846 2,891 2,936 2,982 3,027 3,071 3,116
% s/Sueldo Men 23.1 23.1 23.1 23.1 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 22.9 22.9 22.9 22.9 22.9 22.9
Costo Real 11,816 12,061 12,307 12,552 12,796 13,041 13,286 13,532 13,777 14,021 14,266 14,511 14,757 15,002 15,246 15,491 15,736 15,982 16,227 16,471 16,716
Sueldo Diario 320 327 333 340 347 353 360 367 373 380 387 393 400 407 413 420 427 433 440 447 453
Indemnización a 1 año
Prima Antig 1año 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919
20 días 6,400 6,533 6,667 6,800 6,933 7,067 7,200 7,333 7,467 7,600 7,733 7,867 8,000 8,133 8,267 8,400 8,533 8,667 8,800 8,933 9,067
03 meses 28,800 29,400 30,000 30,600 31,200 31,800 32,400 33,000 33,600 34,200 34,800 35,400 36,000 36,600 37,200 37,800 38,400 39,000 39,600 40,200 40,800
Total Indemn 36,119 36,853 37,586 38,319 39,053 39,786 40,519 41,253 41,986 42,719 43,453 44,186 44,919 45,653 46,386 47,119 47,853 48,586 49,319 50,053 50,786
Equiv Meses 3.1 3.1 3.1 3.1 3.1 3.1 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
3 de 24
TABULADOR PARA NEGOCIACION
Sueldos + Costo Adicional Mensualizado
Proporción 0.7984
Subsidio Ac 0.5968
Aguinaldo 15 días
Vacaciones 6 días
Prima Vac 25%
SDI 404.42 410.27 416.13 422.00 427.87 433.73 439.58 445.44 451.31 457.17 463.02 468.88 474.75 480.62 486.48 492.33 498.19 504.06 509.92 515.77 521.63
Base IMSS 11,500 11,667 11,833 12,000 12,167 12,333 12,500 12,667 12,833 13,000 13,167 13,333 13,500 13,667 13,833 14,000 14,167 14,333 14,500 14,667 14,833
Resumen
Sueldo Mensual 13,800 14,000 14,200 14,400 14,600 14,800 15,000 15,200 15,400 15,600 15,800 16,000 16,200 16,400 16,600 16,800 17,000 17,200 17,400 17,600 17,800
(-) Ret ISPT 2,149 2,200 2,250 2,300 2,350 2,401 2,451 2,501 2,551 2,602 2,652 2,702 2,752 2,803 2,853 2,903 2,953 3,004 3,054 3,104 3,154
(-) IMSS Trab 407 413 420 427 434 440 446 454 460 467 473 481 487 493 500 506 514 520 527 533 540
Pago al Trab. 11,244 11,387 11,530 11,673 11,816 11,959 12,103 12,245 12,389 12,531 12,675 12,817 12,961 13,104 13,247 13,390 13,533 13,676 13,819 13,962 14,106
Aguinaldo Men 575 583 592 600 608 617 625 633 642 650 658 667 675 683 692 700 708 717 725 733 742
Prima Vac Men 58 58 59 60 61 62 63 63 64 65 66 67 68 68 69 70 71 72 73 73 74
IMSS Patrón 2,384 2,419 2,452 2,486 2,520 2,553 2,588 2,621 2,655 2,688 2,722 2,756 2,790 2,823 2,857 2,890 2,925 2,959 2,992 3,026 3,059
ISN Estatal 1% 144 146 148 151 153 155 157 159 161 163 165 167 169 171 174 176 178 180 182 184 186
Costo Adicional 3,161 3,207 3,252 3,296 3,341 3,386 3,432 3,477 3,521 3,566 3,611 3,657 3,702 3,747 3,791 3,836 3,882 3,927 3,972 4,016 4,061
% s/Sueldo Men 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8
Costo Real 16,961 17,207 17,452 17,696 17,941 18,186 18,432 18,677 18,921 19,166 19,411 19,657 19,902 20,147 20,391 20,636 20,882 21,127 21,372 21,616 21,861
Sueldo Diario 460 467 473 480 487 493 500 507 513 520 527 533 540 547 553 560 567 573 580 587 593
Indemnización a 1 año
Prima Antig 1año 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919
20 días 9,200 9,333 9,467 9,600 9,733 9,867 10,000 10,133 10,267 10,400 10,533 10,667 10,800 10,933 11,067 11,200 11,333 11,467 11,600 11,733 11,867
03 meses 41,400 42,000 42,600 43,200 43,800 44,400 45,000 45,600 46,200 46,800 47,400 48,000 48,600 49,200 49,800 50,400 51,000 51,600 52,200 52,800 53,400
Total Indemn 51,519 52,253 52,986 53,719 54,453 55,186 55,919 56,653 57,386 58,119 58,853 59,586 60,319 61,053 61,786 62,519 63,253 63,986 64,719 65,453 66,186
Equiv Meses 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
4 de 24
TABULADOR PARA NEGOCIACION
Sueldos + Costo Adicional Mensualizado
Proporción 0.7984
Subsidio Ac 0.5968
Aguinaldo 15 días
Vacaciones 6 días
Prima Vac 25%
SDI 527.50 533.37 539.23 545.08 550.94 556.81 562.67 568.52 574.38 580.25 586.12 591.98 597.83 603.69 609.56 615.42 621.27 627.13 633.00 638.87 644.73
Base IMSS 15,000 15,167 15,333 15,500 15,667 15,833 16,000 16,167 16,333 16,500 16,667 16,833 17,000 17,167 17,333 17,500 17,667 17,833 18,000 18,167 18,333
Resumen
Sueldo Mensual 18,000 18,200 18,400 18,600 18,800 19,000 19,200 19,400 19,600 19,800 20,000 20,200 20,400 20,600 20,800 21,000 21,200 21,400 21,600 21,800 22,000
(-) Ret ISPT 3,205 3,261 3,317 3,373 3,428 3,484 3,540 3,596 3,652 3,708 3,763 3,819 3,875 3,931 3,987 4,043 4,098 4,154 4,210 4,266 4,322
(-) IMSS Trab 547 553 560 567 574 580 586 593 600 607 613 619 627 633 640 646 654 660 666 673 680
Pago al Trab. 14,248 14,386 14,523 14,661 14,798 14,936 15,074 15,211 15,349 15,485 15,623 15,761 15,898 16,036 16,173 16,311 16,448 16,586 16,724 16,861 16,999
Aguinaldo Men 750 758 767 775 783 792 800 808 817 825 833 842 850 858 867 875 883 892 900 908 917
Prima Vac Men 75 76 77 78 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92
IMSS Patrón 3,094 3,127 3,161 3,194 3,228 3,263 3,296 3,330 3,363 3,397 3,431 3,465 3,498 3,532 3,565 3,600 3,634 3,667 3,701 3,734 3,769
ISN Estatal 1% 188 190 192 194 197 199 201 203 205 207 209 211 213 215 217 219 222 224 226 228 230
Costo Adicional 4,107 4,152 4,197 4,241 4,286 4,332 4,377 4,422 4,466 4,511 4,557 4,602 4,647 4,691 4,736 4,782 4,827 4,872 4,916 4,961 5,007
% s/Sueldo Men 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8 22.8
Costo Real 22,107 22,352 22,597 22,841 23,086 23,332 23,577 23,822 24,066 24,311 24,557 24,802 25,047 25,291 25,536 25,782 26,027 26,272 26,516 26,761 27,007
Sueldo Diario 600 607 613 620 627 633 640 647 653 660 667 673 680 687 693 700 707 713 720 727 733
Indemnización a 1 año
Prima Antig 1año 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919
20 días 12,000 12,133 12,267 12,400 12,533 12,667 12,800 12,933 13,067 13,200 13,333 13,467 13,600 13,733 13,867 14,000 14,133 14,267 14,400 14,533 14,667
03 meses 54,000 54,600 55,200 55,800 56,400 57,000 57,600 58,200 58,800 59,400 60,000 60,600 61,200 61,800 62,400 63,000 63,600 64,200 64,800 65,400 66,000
Total Indemn 66,919 67,653 68,386 69,119 69,853 70,586 71,319 72,053 72,786 73,519 74,253 74,986 75,719 76,453 77,186 77,919 78,653 79,386 80,119 80,853 81,586
Equiv Meses 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
5 de 24
Proporción
Subsidio Ac
Aguinaldo
Vacaciones
Prima Vac
SDI 650.58 656.44 662.31 668.17 674.02 679.88 685.75 691.62 697.48 703.33 709.19 715.06 720.92 726.77 732.63 738.50 744.37 750.23 756.08 761.94
Base IMSS 18,500 18,667 18,833 19,000 19,167 19,333 19,500 19,667 19,833 20,000 20,167 20,333 20,500 20,667 20,833 21,000 21,167 21,333 21,500 21,667
Resumen
Sueldo Mensual 22,200 22,400 22,600 22,800 23,000 23,200 23,400 23,600 23,800 24,000 24,200 24,400 24,600 24,800 25,000 25,200 25,400 25,600 25,800 26,000
(-) Ret ISPT 4,377 4,433 4,489 4,545 4,601 4,657 4,712 4,768 4,824 4,880 4,936 4,992 5,047 5,103 5,159 5,215 5,271 5,327 5,382 5,438
(-) IMSS Trab 687 693 700 706 713 720 726 733 740 747 753 759 766 773 780 786 792 800 806 813
Pago al Trab. 17,136 17,274 17,411 17,549 17,687 17,824 17,961 18,098 18,236 18,373 18,511 18,649 18,786 18,924 19,061 19,199 19,337 19,474 19,612 19,749
Aguinaldo Men 925 933 942 950 958 967 975 983 992 1,000 1,008 1,017 1,025 1,033 1,042 1,050 1,058 1,067 1,075 1,083
Prima Vac Men 93 93 94 95 96 97 98 98 99 100 101 102 103 103 104 105 106 107 108 108
IMSS Patrón 3,802 3,836 3,869 3,903 3,937 3,971 4,005 4,038 4,072 4,106 4,140 4,173 4,207 4,240 4,274 4,309 4,342 4,376 4,409 4,443
ISN Estatal 1% 232 234 236 238 240 242 245 247 249 251 253 255 257 259 261 263 265 268 270 272
Costo Adicional 5,052 5,097 5,141 5,186 5,232 5,277 5,322 5,367 5,411 5,457 5,502 5,547 5,592 5,636 5,681 5,727 5,772 5,817 5,861 5,906
% s/Sueldo Men 22.8 22.8 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7
Costo Real 27,252 27,497 27,741 27,986 28,232 28,477 28,722 28,967 29,211 29,457 29,702 29,947 30,192 30,436 30,681 30,927 31,172 31,417 31,661 31,906
Sueldo Diario 740 747 753 760 767 773 780 787 793 800 807 813 820 827 833 840 847 853 860 867
Indemnización a 1 año
Prima Antig 1año 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919 919
20 días 14,800 14,933 15,067 15,200 15,333 15,467 15,600 15,733 15,867 16,000 16,133 16,267 16,400 16,533 16,667 16,800 16,933 17,067 17,200 17,333
03 meses 66,600 67,200 67,800 68,400 69,000 69,600 70,200 70,800 71,400 72,000 72,600 73,200 73,800 74,400 75,000 75,600 76,200 76,800 77,400 78,000
Total Indemn 82,319 83,053 83,786 84,519 85,253 85,986 86,719 87,453 88,186 88,919 89,653 90,386 91,119 91,853 92,586 93,319 94,053 94,786 95,519 96,253
Equiv Meses 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
6 de 24
Proporción
Subsidio Ac
Aguinaldo
Vacaciones
Prima Vac
SDI 767.81
Base IMSS 21,833
Resumen
Sueldo Mensual 26,200
(-) Ret ISPT 5,494
(-) IMSS Trab 819
Pago al Trab. 19,887
Aguinaldo Men 1,092
Prima Vac Men 109
IMSS Patrón 4,477
ISN Estatal 1% 274
Costo Adicional 5,952
% s/Sueldo Men 22.7
Costo Real 32,152
Sueldo Diario 873
Indemnización a 1 año
Prima Antig 1año 919
20 días 17,467
03 meses 78,600
Total Indemn 96,986
Equiv Meses 3.0
7 de 24
Empresa X, S. A.
Ejemplo de Cálculo de ISR Sueldos
Tarifas para el 2002
Cálculo del ISR Art. 113
Limite Limite Cuota
Inferior Superior Fija
0.00
Base Gravable 6,000.00 Ubicación 0.01 429.44 0.00
(-) Limite Inferior 3,644.95 429.45 3,644.94 12.88
Excedente 2,355.05 3,644.95 6,405.65 334.43
(x) % s/Exc LI 17% 6,405.66 7,446.29 803.76
Impto Marg 400.36 7,446.30 8,915.24 1,063.92
(+) Cuota Fija 334.43 8,915.25 17,980.76 1,533.98
ISR Art. 113 734.79 17,980.77 52,419.18 4,525.60
52,419.19 16,234.65
Cálculo del ISR Art. 114
Limite Limite Cuota
Inferior Superior Fija
0.00
0.01 429.44 0.00
Ubicación
429.45 3,644.94 6.44
Base Gravable 6,000.00 3,644.95 6,405.65 167.22
6,405.66 7,446.29 401.85
Impto Marg 400.36 7,446.30 8,915.24 531.96
(x ) % Sub s/ I M 50% 8,915.25 17,980.76 766.98
Subsidio Marg 200.18 17,980.77 28,340.15 1,963.65
(+) Cuota Fija 167.22 28,340.16 3,020.30
Sub. Total 367.40
(x) % Subsidio 0.5968
Sub Art. 114 219.26
Cálculo del ISR Art. 115
Ingesos Hasta Ingresos Cuota
de: de: Fija
0.00
Base Gravable 6,000.00 0.01 1,531.38
1,531.39 2,254.86
Cred Art. 115 219.49 2,254.87 2,297.02
2,297.03 3,006.42
3,006.43 3,062.72
3,062.73 3,277.13
Calculo del Impuesto Neto 3,277.14 3,849.02
ISR del Artículo 113 734.79 3,849.03 4,083.64
(-) Subsidio del Artículo 114 219.26 4,083.65 4,618.85
Impuesto antes Crédito 515.53 Ubicación 4,618.86 5,388.68
(-) Crédito al Salario del Art 115 219.49 5,388.69 6,158.47
(+) ISR / (-) Crédito al Salario 296.04 6,158.48 6,390.86
6,390.87
Anual 2001
Impuesto del artículo 80.
Límite Límite Cuota
Inferior superior Fija
0.00
0.01 5,153.22 0.00
5,153.23 43,739.22 154.56
43,739.23 76,867.80 4,013.10
76,867.81 89,355.48 9,645.12
89,355.49 106,982.82 12,767.04
106,982.83 215,769.06 18,407.70
215,769.07 629,030.10 54,307.20
629,030.11 1,887,090.18 194,815.74
1,887,090.19 2,516,120.46 635,136.96
2,516,120.47 871,023.24
Subsidio del artículo 80-A.
Límite Límite Cuota
Inferior superior Fija
0.00
0.01 5,153.22 0.00
5,153.23 43,739.22 77.22
43,739.23 76,867.80 2,006.58
76,867.81 89,355.48 4,822.20
89,355.49 106,982.82 6,383.46
106,982.83 215,769.06 9,203.70
215,769.07 340,081.74 23,563.74
340,081.75 431,537.94 36,243.54
431,537.95 517,844.70 42,462.72
517,844.71 45,396.78
Crédito al salario mensual.
Para Hasta Crédito al
ingresos de ingresos de Salario
0.00
0.01 18,376.56 4,228.14
18,376.57 27,058.26 4,226.34
27,058.27 27,564.24 4,226.34
27,564.25 36,077.04 4,224.12
36,077.05 36,752.58 4,080.18
36,752.59 39,325.50 3,973.02
39,325.51 46,188.24 3,973.02
46,188.25 49,003.62 3,679.86
49,003.63 55,426.14 3,374.82
55,426.15 64,664.16 3,060.72
64,664.17 73,901.58 2,633.88
73,901.59 76,690.26 2,260.50
76,690.27 1,847.04
I SEMESTRE 2001 (Opción RM 3.17.4 2001-2002) 1991 II SEMESTRE 2001
Limite Limite Cuota % s/Excedente Limite Limite Cuota
Inferior Superior Fija Lim Inferior Inferior Superior Fija
0.00 0.00
0.01 509.02 0.00 3.00% 0.01 435.72 0.00
509.03 4,319.93 15.32 10.00% 435.73 3,698.27 13.07
4,319.94 7,591.79 396.38 17.00% 3,698.28 6,499.38 339.32
7,591.80 8,825.18 952.61 25.00% 6,499.39 7,555.25 815.52
8,825.19 10,566.10 1,260.58 32.00% 7,555.26 9,045.69 1,079.49
10,566.11 33,588.09 1,816.61 34.00% 9,045.70 18,243.86 1,556.42
33,588.10 159,558.62 9,645.54 35.00% 18,243.87 53,186.21 4,591.82
159,558.63 212,744.84 53,735.21 37.50% 53,186.22 159,558.62 16,472.20
212,744.85 43,680.03 40.00% 159,558.63 212,744.84 53,702.56
212,744.85 73,647.39
Limite Limite % Subsidio % Subsidio Limite Limite Cuota
Inferior Superior s/Cuota fija s/Impto Marg. Inferior Superior Fija
0.00 0.00
0.01 509.02 40.00% 40.00% 0.01 435.72 0.00
509.03 4,319.93 40.00% 34.80% 435.73 3,698.27 6.53
4,319.94 7,591.79 35.00% 26.40% 3,698.28 6,499.38 169.66
7,591.80 8,825.18 30.00% 13.60% 6,499.39 7,555.25 407.73
8,825.19 10,566.10 26.00% 3.20% 7,555.26 9,045.69 539.74
10,566.11 33,588.09 19.00% 2.50% 9,045.70 18,243.86 778.20
33,588.10 159,558.62 5.60% 0.00% 18,243.87 28,754.84 1,992.38
159,558.63 212,744.84 1.01% 0.00% 28,754.85 36,487.71 3,064.49
212,744.85 0.73% 0.00% 36,487.72 43,785.18 3,590.34
43,785.19 3,838.42
Para Hasta Credito al Para Hasta Credito al
Ingresos de: Ingresos de: Salario Ingresos de: Ingresos de: Salario
0.00 0.00
0.01 1,553.79 357.50 0.01 1,553.79 357.50
1,553.80 2,287.85 357.35 1,553.80 2,287.85 357.35
2,287.86 2,330.63 357.35 2,287.86 2,330.63 357.35
2,330.64 3,050.41 357.16 2,330.64 3,050.41 357.16
3,050.42 3,107.53 344.99 3,050.42 3,107.53 344.99
3,107.54 3,325.08 335.93 3,107.54 3,325.08 335.93
3,325.09 3,905.34 335.93 3,325.09 3,905.34 335.93
3,905.35 4,143.39 311.14 3,905.35 4,143.39 311.14
4,143.40 4,686.43 285.35 4,143.40 4,686.43 285.35
4,686.44 5,467.53 258.79 4,686.44 5,467.53 258.79
5,467.54 6,248.58 222.70 5,467.54 6,248.58 222.70
6,248.59 6,484.37 191.13 6,248.59 6,484.37 191.13
6,484.38 156.17 6,484.38 156.17
I SEMESTRE 2001 (Opción RM 3.17.4 2001-2002) 1991 I SEMESTRE 2001
Limite Limite Cuota % s/Excedente Limite Limite Cuota
Inferior Superior Fija Lim Inferior Inferior Superior Fija
0.00 0.00
0.01 423.15 0.00 3.00% 0.01 423.15 0.00
423.16 3,591.60 12.69 10.00% 423.16 3,591.60 12.69
3,591.61 6,311.92 329.53 17.00% 3,591.61 6,311.92 329.53
6,311.93 7,337.33 792.00 25.00% 6,311.93 7,337.33 792.00
7,337.34 8,784.78 1,048.35 32.00% 7,337.34 8,784.78 1,048.35
8,784.79 17,717.65 1,511.53 33.00% 8,784.79 17,717.65 1,511.53
17,717.66 51,652.14 4,459.38 34.00% 17,717.66 51,652.14 4,459.38
51,652.15 154,956.41 15,997.09 35.00% 51,652.15 154,956.41 15,997.09
154,956.42 206,608.57 52,153.60 37.50% 154,956.42 206,608.57 52,153.60
206,608.58 71,523.15 40.00% 206,608.58 71,523.15
Limite Limite Cuota % Subsidio Limite Limite Cuota
Inferior Superior Fija s/Impto Marg. Inferior Superior Fija
0.00 0.00
0.01 423.15 0.00 50.00% 0.01 423.15 0.00
423.16 3,591.60 6.34 50.00% 423.16 3,591.60 6.34
3,591.61 6,311.92 164.77 50.00% 3,591.61 6,311.92 164.77
6,311.93 7,337.33 395.97 50.00% 6,311.93 7,337.33 395.97
7,337.34 8,784.78 524.17 50.00% 7,337.34 8,784.78 524.17
8,784.79 17,717.65 755.75 40.00% 8,784.79 17,717.65 755.75
17,717.66 27,925.45 1,934.91 30.00% 17,717.66 27,925.45 1,934.91
27,925.46 35,435.28 2,976.10 20.00% 27,925.46 35,435.28 2,976.10
35,435.29 42,522.27 3,486.78 10.00% 35,435.29 42,522.27 3,486.78
42,522.28 3,727.71 0.00% 42,522.28 3,727.71
Para Hasta Credito al Para Hasta Credito al
Ingresos de: Ingresos de: Salario Ingresos de: Ingresos de: Salario
0.00 0.00
0.01 1,508.97 347.19 0.01 1,508.97 347.19
1,508.98 2,221.86 347.04 1,508.98 2,221.86 347.04
2,221.87 2,263.41 347.04 2,221.87 2,263.41 347.04
2,263.42 2,962.43 346.86 2,263.42 2,962.43 346.86
2,962.44 3,017.90 335.04 2,962.44 3,017.90 335.04
3,017.91 3,229.17 326.24 3,017.91 3,229.17 326.24
3,229.18 3,792.70 326.24 3,229.18 3,792.70 326.24
3,792.71 4,023.88 302.17 3,792.71 4,023.88 302.17
4,023.89 4,551.26 277.12 4,023.89 4,551.26 277.12
4,551.27 5,309.83 251.33 4,551.27 5,309.83 251.33
5,309.84 6,068.35 216.28 5,309.84 6,068.35 216.28
6,068.36 6,297.34 185.62 6,068.36 6,297.34 185.62
6,297.35 151.67 6,297.35 151.67
IV TRIMESTRE 2000
Limite Limite Cuota
Inferior Superior Fija
0.00
0.01 413.68 0.00
413.69 3,511.19 12.41
3,511.20 6,170.61 322.15
6,170.62 7,173.07 774.27
7,173.08 8,588.11 1,024.88
8,588.12 17,321.00 1,477.69
17,321.01 50,495.79 4,359.55
50,495.80 151,487.35 15,638.96
151,487.36 201,983.16 50,986.02
201,983.17 69,921.94
Limite Limite Cuota
Inferior Superior Fija
0.00
0.01 423.15 0.00
423.16 3,511.19 6.20
3,511.20 6,170.61 161.08
6,170.62 7,173.07 387.11
7,173.08 8,588.11 512.44
8,588.12 17,321.00 738.83
17,321.01 27,300.27 1,891.59
27,300.28 34,641.98 2,909.47
34,641.99 41,570.31 3,408.72
41,570.32 3,644.26
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 1,475.19 339.42
1,475.20 2,172.12 339.27
2,172.13 2,212.74 339.27
2,212.75 2,896.11 339.09
2,896.12 2,950.34 327.54
2,950.35 3,156.88 318.94
3,156.89 3,707.79 318.94
3,707.80 3,933.80 295.41
3,933.81 4,449.37 270.92
4,449.38 5,190.96 245.70
5,190.97 5,932.50 211.44
5,932.51 6,156.36 181.46
6,156.37 148.27
III TRIMESTRE 2000
Limite Limite Cuota
Inferior Superior Fija
0.00
0.01 407.45 0.00
407.46 3,458.28 12.22
3,458.29 6,077.62 317.30
6,077.63 7,064.98 762.60
7,064.99 8,458.69 1,009.44
8,458.70 17,059.98 1,455.42
17,059.99 49,734.85 4,293.85
49,734.86 149,204.52 12,403.29
149,204.53 198,939.39 50,217.69
198,939.40 68,868.26
Limite Limite Cuota
Inferior Superior Fija
0.00
0.01 407.45 0.00
407.46 3,458.28 6.11
3,458.29 6,077.62 158.65
6,077.63 7,064.98 381.28
7,064.99 8,458.69 504.72
8,458.70 17,059.98 727.70
17,059.99 49,734.85 1,863.08
49,734.86 149,204.52 2,865.63
149,204.53 198,939.39 3,357.35
198,939.40 3,589.34
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 1,452.96 334.31
1,452.97 2,139.39 334.16
2,139.40 2,179.40 334.16
2,179.41 2,852.47 333.98
2,852.48 2,905.88 322.60
2,905.89 3,109.31 314.13
3,109.32 3,651.92 314.13
3,651.93 3,874.52 290.96
3,874.53 4,382.32 266.84
4,382.33 5,112.74 242.00
5,112.75 5,843.10 208.25
5,843.11 6,063.59 178.73
6,063.60 146.04
2002
7
% s/Excedente Limite Limite Cuota % s/Excedente
Lim Inferior Inferior Superior Fija Lim Inferior
0.00
3.00% 0.01 98.88 0.00 3.00%
10.00% 98.89 839.30 2.97 10.00%
17.00% 839.31 1,474.99 77.01 17.00%
25.00% 1,475.00 1,714.61 185.08 25.00%
32.00% 1,714.62 2,052.85 244.98 32.00%
33.00% 2,052.86 4,140.31 353.22 33.00%
34.00% 4,140.32 12,070.21 1,042.08 34.00%
35.00% 12,070.22 3,738.24 35.00%
Tasa sobre Limite Limite Cuota Tasa sobre
Excedente LI Inferior Superior Fija Excedente LI
0.00
50.00% 0.01 98.88 0.00 50.00%
50.00% 98.89 839.30 1.48 50.00%
50.00% 839.31 1,474.99 38.50 50.00%
50.00% 1,475.00 1,714.61 92.53 50.00%
50.00% 1,714.62 2,052.85 122.49 50.00%
40.00% 2,052.86 4,140.31 176.61 40.00%
30.00% 4,140.32 6,525.69 452.16 30.00%
0.00% 6,525.70 695.46 0.00%
Tasa sobre Ingesos Hasta Ingresos Cuota Tasa sobre
Excedente LI de: de: Fija Excedente LI
0.00
352.35 0.01 352.62 81.13
352.20 352.62 519.21 81.10
352.20 519.21 528.92 81.10
352.01 528.92 692.27 81.05
340.02 692.27 705.23 78.29
331.09 705.23 754.60 76.24
331.09 754.60 886.29 76.24
306.66 886.29 940.31 70.61
281.24 940.31 1,063.55 64.76
255.06 1,063.55 1,240.81 58.73
219.49 1,240.82 1,418.07 50.54
188.38 1,418.07 1,471.58 43.38
153.92 1,471.58 35.44
% s/Ex
Límite Inferior
3.0%
10.0%
17.0%
25.0%
32.0%
33.0%
34.0%
35.0%
37.5%
40.0%
% subsidio s/
Imp Marginal
50.0%
50.0%
50.0%
50.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
7
% s/Excedente Limite Limite Cuota % s/Excedente
Lim Inferior Inferior Superior Fija Lim Inferior
0.00
3.00% 0.01 100.33 0.00 3.00%
10.00% 100.34 851.58 3.01 10.00%
17.00% 851.59 1,496.57 78.13 17.00%
25.00% 1,496.58 1,739.70 187.78 25.00%
32.00% 1,739.71 2,082.89 248.57 32.00%
33.00% 2,082.90 4,200.89 358.39 33.00%
34.00% 4,200.90 12,246.82 1,057.33 34.00%
35.00% 12,246.83 36,740.47 3,792.94 35.00%
37.50% 36,740.48 48,987.30 12,365.72 37.50%
40.00% 48,987.31 16,958.28 40.00%
% Subsidio Limite Limite Cuota % Subsidio
s/Impto Marg. Inferior Superior Fija s/Impto Marg.
0.00
50.00% 0.01 100.33 0.00 50.00%
50.00% 100.34 851.58 1.50 50.00%
50.00% 851.59 1,496.57 39.07 50.00%
50.00% 1,496.58 1,739.70 93.89 50.00%
50.00% 1,739.71 2,082.89 124.28 50.00%
40.00% 2,082.90 4,200.89 179.19 40.00%
30.00% 4,200.90 6,621.18 458.77 30.00%
20.00% 6,621.19 8,401.78 705.64 20.00%
10.00% 8,401.79 10,082.11 826.72 10.00%
0.00% 10,082.12 883.85 0.00%
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 357.78 82.32
357.79 526.81 82.28
526.82 536.66 82.28
536.67 702.40 82.24
702.41 715.55 79.44
715.56 765.64 77.35
765.65 899.26 77.35
899.27 954.07 71.64
954.08 1,079.11 65.71
1,079.12 1,258.97 59.59
1,258.98 1,438.82 51.28
1,438.83 1,493.11 44.01
1,493.12 35.96
7
% s/Excedente Limite Limite Cuota % s/Excedente
Lim Inferior Inferior Superior Fija Lim Inferior
0.00
3.00% 0.01 97.44 0.00 3.00%
10.00% 97.45 827.01 2.92 10.00%
17.00% 827.02 1,453.40 75.88 17.00%
25.00% 1,453.41 1,689.52 182.37 25.00%
32.00% 1,689.53 2,022.81 241.40 32.00%
33.00% 2,022.82 4,079.72 348.05 33.00%
34.00% 4,079.73 11,893.58 1,026.83 34.00%
35.00% 11,893.59 35,680.75 3,683.54 35.00%
37.50% 35,680.76 47,574.34 12,009.05 37.50%
40.00% 47,574.35 16,469.15 40.00%
% Subsidio Limite Limite Cuota % Subsidio
s/Impto Marg. Inferior Superior Fija s/Impto Marg.
0.00
50.00% 0.01 97.44 0.00 50.00%
50.00% 97.45 827.01 1.46 50.00%
50.00% 827.02 1,453.40 37.94 50.00%
50.00% 1,453.41 1,689.52 91.18 50.00%
50.00% 1,689.53 2,022.81 120.70 50.00%
40.00% 2,022.82 4,079.72 174.02 40.00%
30.00% 4,079.73 6,430.20 445.54 30.00%
20.00% 6,430.21 8,159.44 685.29 20.00%
10.00% 8,159.45 9,791.31 802.88 10.00%
0.00% 9,791.32 858.35 0.00%
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 347.46 79.95
347.47 511.61 79.91
511.62 521.18 79.91
521.19 682.14 79.87
682.15 694.91 77.15
694.92 743.56 75.12
743.57 873.32 75.12
873.33 926.55 69.58
926.56 1,047.99 63.81
1,048.00 1,222.66 57.87
1,222.67 1,397.32 49.80
1,397.33 1,450.05 42.74
1,450.06 34.92
7
% s/Excedente Limite Limite Cuota % s/Excedente
Lim Inferior Inferior Superior Fija Lim Inferior
0.00
3.00% 0.01 95.26 0.00 3.00%
10.00% 95.27 808.50 2.86 10.00%
17.00% 808.51 1,420.86 74.18 17.00%
25.00% 1,420.87 1,651.69 178.29 25.00%
32.00% 1,651.70 1,977.53 235.99 32.00%
33.00% 1,977.54 3,988.39 340.26 33.00%
34.00% 3,988.40 11,627.32 1,003.84 34.00%
35.00% 11,627.33 34,881.96 3,601.08 35.00%
37.50% 34,881.97 46,509.28 11,740.20 37.50%
40.00% 46,509.29 16,100.45 40.00%
% Subsidio Limite Limite Cuota % Subsidio
s/Impto Marg. Inferior Superior Fija s/Impto Marg.
0.00
50.00% 0.01 97.44 0.00 50.00%
50.00% 97.45 808.50 1.43 50.00%
50.00% 808.51 1,420.86 37.09 50.00%
50.00% 1,420.87 1,651.69 89.14 50.00%
50.00% 1,651.70 1,977.53 118.00 50.00%
40.00% 1,977.54 3,988.39 170.13 40.00%
30.00% 3,988.40 6,286.25 435.56 30.00%
20.00% 6,286.26 7,976.77 669.94 20.00%
10.00% 7,976.78 9,572.11 784.90 10.00%
0.00% 9,572.12 839.14 0.00%
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 339.68 78.16
339.69 500.16 78.12
500.17 509.51 78.12
509.52 666.87 78.08
666.88 679.35 75.42
679.36 726.91 73.44
726.92 853.77 73.44
853.78 905.81 68.02
905.82 1,024.53 62.38
1,024.54 1,195.29 56.58
1,195.30 1,366.04 48.69
1,366.05 1,417.58 41.78
1,417.59 34.14
7
% s/Excedente Limite Limite Cuota % s/Excedente
Lim Inferior Inferior Superior Fija Lim Inferior
0.00
3.00% 0.01 93.82 0.00 3.00%
10.00% 93.83 796.31 2.81 10.00%
17.00% 796.32 1,399.45 73.06 17.00%
25.00% 1,399.46 1,626.80 175.60 25.00%
32.00% 1,626.81 1,947.72 232.44 32.00%
33.00% 1,947.73 3,928.28 335.13 33.00%
34.00% 3,928.29 11,452.10 988.72 34.00%
35.00% 11,452.11 34,356.30 2,856.02 35.00%
37.50% 34,356.31 45,808.41 11,563.28 37.50%
40.00% 45,808.42 15,857.82 40.00%
% Subsidio Limite Limite Cuota % Subsidio
s/Impto Marg. Inferior Superior Fija s/Impto Marg.
0.00
50.00% 0.01 93.82 0.00 50.00%
50.00% 93.83 796.31 1.41 50.00%
50.00% 796.32 1,399.45 36.53 50.00%
50.00% 1,399.46 1,626.80 87.79 50.00%
50.00% 1,626.81 1,947.72 116.22 50.00%
40.00% 1,947.73 3,928.28 167.56 40.00%
30.00% 3,928.29 11,452.10 429.00 30.00%
20.00% 11,452.11 34,356.30 659.85 20.00%
10.00% 34,356.31 45,808.41 773.07 10.00%
0.00% 45,808.42 826.49 0.00%
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 334.56 76.98
334.57 492.62 76.94
492.63 501.84 76.94
501.85 656.82 76.90
656.83 669.12 74.28
669.13 715.96 72.33
715.97 840.90 72.33
840.91 892.16 67.00
892.17 1,009.09 61.44
1,009.10 1,177.28 55.72
1,177.29 1,345.45 47.95
1,345.46 1,396.22 41.15
1,396.23 33.63
Tabla Anual
0.00 0.00
5,153.22 0.00 3.00%
5,153.34 43,739.22 154.56 10.00% 196,703.00
43,739.34 76,867.80 4,013.10 17.00% 106,982.94
76,867.92 89,355.48 9,645.12 25.00% 89,720.06
89,355.60 106,982.82 12,767.04 32.00% 33.00%
106,982.94 215,769.06 18,407.70 33.00% 29,607.62
215,769.18 629,030.10 54,307.20 34.00% 18,407.70
629,030.22 1,887,090.18 194,815.74 35.00% 48,015.32
1,887,090.30 2,516,120.46 635,136.96 37.50%
2,516,120.58 871,023.24 40.00%
5,153.22 0.00 50.00% 29,607.62
5,153.34 43,739.22 77.22 50.00% 40.00%
43,739.34 76,867.80 2,006.58 50.00% 11,843.05
76,867.92 89,355.48 4,822.20 50.00% 9,203.70
89,355.60 106,982.82 6,383.46 50.00% 21,046.75
106,982.94 215,769.06 9,203.70 40.00%
215,769.18 340,081.74 23,563.74 30.00%
340,081.86 431,537.94 36,243.54 20.00%
431,538.06 517,844.70 42,462.72 10.00%
517,844.82 45,396.78 0.00%
18,376.56 4,228.14
18,376.68 27,058.26 4,226.34
27,058.38 27,564.24 4,226.34
27,564.36 36,077.04 4,224.12
36,077.16 36,752.58 4,080.18
36,752.70 39,325.50 3,973.02
39,325.62 46,188.24 3,973.02
46,188.36 49,003.62 3,679.86
49,003.74 55,426.14 3,374.82
55,426.26 64,664.16 3,060.72
64,664.28 73,901.58 2,633.88
73,901.70 76,690.26 2,260.50
76,690.38 1,847.04 1,847.04
25,121.53
2,538.90 0.00 3.00%
2,538.96 21,549.60 76.14 10.00%
21,549.66 37,871.52 1,977.18 17.00%
37,871.58 44,023.98 4,752.00 25.00%
44,024.04 52,708.68 6,290.10 32.00%
52,708.74 106,305.90 9,069.18 33.00%
106,305.96 309,912.84 26,756.28 34.00%
309,912.90 929,738.46 95,982.54 35.00%
929,738.52 1,239,651.42 312,921.60 37.50%
1,239,651.48 429,138.90 40.00%
2,538.90 0.00 50.00%
2,538.96 21,549.60 38.04 50.00%
21,549.66 37,871.52 988.62 50.00%
37,871.58 44,023.98 2,375.82 50.00%
44,024.04 52,708.68 3,145.02 50.00%
52,708.74 106,305.90 4,534.50 40.00%
106,305.96 167,552.70 11,609.46 30.00%
167,552.76 212,611.68 17,856.60 20.00%
212,611.74 255,133.62 20,920.68 10.00%
255,133.68 22,366.26 0.00%
9,053.82 2,083.14
9,053.88 13,331.16 2,082.24
13,331.22 13,580.46 2,082.24
13,580.52 17,774.58 2,081.16
17,774.64 18,107.40 2,010.24
18,107.46 19,375.02 1,957.44
19,375.08 22,756.20 1,957.44
22,756.26 24,143.28 1,813.02
24,143.34 27,307.56 1,662.72
27,307.62 31,858.98 1,507.98
31,859.04 36,410.10 1,297.68
36,410.16 37,784.04 1,113.72
37,784.10 910.02
ANUAL 2001
Limite Limite Cuota % s/Excedente
Inferior Superior Fija Lim Inferior
0.00
0.01 7,692.12 0.00 3.00%
7,692.30 65,288.82 230.70 10.00%
65,289.00 114,739.32 5,990.28 17.00%
114,739.50 133,379.46 14,397.12 25.00%
133,379.64 159,691.50 19,057.14 32.00%
159,691.68 322,074.96 27,476.88 33.00%
322,075.14 938,942.94 81,063.48 34.00%
938,943.12 2,816,828.64 290,798.28 35.00%
2,816,828.82 3,755,771.88 948,058.56 37.50%
3,755,772.06 1,300,162.14 40.00%
Limite Limite Cuota % Subsidio
Inferior Superior Fija s/Impto Marg.
0.00
0.01 7,692.12 0.00 50.00%
7,692.30 65,288.82 115.26 50.00%
65,289.00 114,739.32 2,995.20 50.00%
114,739.50 133,379.46 7,198.02 50.00%
133,379.64 159,691.50 9,528.48 50.00%
159,691.68 322,074.96 13,738.20 40.00%
322,075.14 507,634.44 35,173.20 30.00%
507,634.62 644,149.62 54,100.14 20.00%
644,149.80 772,978.32 63,383.40 10.00%
772,978.50 67,763.04 0.00%
Para Hasta Credito al
Ingresos de: Ingresos de: Salario
0.00
0.01 27,430.38 6,311.28
27,430.56 40,389.42 6,308.58
40,389.60 41,144.70 6,308.58
41,144.88 53,851.62 6,305.28
53,851.80 54,859.98 6,090.42
54,860.16 58,700.52 5,930.46
58,700.70 68,944.44 5,930.46
68,944.62 73,146.90 5,492.88
73,147.08 82,733.70 5,037.54
82,733.88 96,523.14 4,568.70
96,523.32 110,311.68 3,931.56
110,311.86 114,474.30 3,374.22
114,474.48 2,757.06