CONTPAQi® pone a tu disposición esta cédula para que puedas revisa

Los cambios en la Guía de llenado del CFDI de Nóminas publicados el

el Procedimiento para el registro del ajuste al subsidio para el empleo

Consulta aquí los cambios

http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/Gu

De acuerdo con la Guía de llenado, estos cambios entrán en vigor a pa

Para conocer mayor detalle sobre los cambios, CONTPAQi® preparó el

Caso Práctico

https://conocimiento.blob.core.windows.net/conocimiento/2019/Conta

Autores

Esta cédula fue elaborada por:

María Susana Hernández Valenzuela

Kenia Espinoza Rivera
Benito Barragán Rangel
José Luis Aldana Díaz
Jorge Enrique Benitez Barba
 puedas revisar distintos escenarios de la aplicación del ajuste al subsidio cau

publicados el 14 de octubre de 2019 incluyen dentro del Apéndice 7

ara el empleo cuando se realizan pagos por períodos menores a un mes.

ocumentos/GuiaN%C3%B3mina11102019.pdf

n en vigor a partir del 1 de enero del 2020.

Qi® preparó el caso práctico: Ajuste del Subsidio para el empleo Causado

o/2019/Contables/Nominas/CasosPracticos/CP_AjusteSubsidio/index.html#
al subsidio causado al mes.

a un mes.

o Causado

ndex.html#
Análisis de Guía de Llenado de Nómina Actualización 14/10/2019

Acumulados Objetivo
Cve SAT Tipo Concepto Concepto Quin1 Quin2 Diferencia
Periodo mensual
Dias Trabajados 7.00 7.00
Salario Diario 180.00 180.00
Ingreso Ordinario 1,260.00 1,260.00
Varias Percepción Ingreso ExtraOrdinario
Varias Percepción Ingreso Gravado Acumulable 1,260.00 1,260.00 2,520.00 2,520.00
ISR de Tarifa 67.85 67.85 135.71 135.36 0.34
Nodo Subsidio Causado 200.74 200.74 401.48 406.83 -5.35
Nodo Subsidio Causado de menos 0.00 0.00
002 Deducción ISR a Retener 0.00 0.00 0.00 0.00 0.00
002 Otros Pagos Sub a Entregar 132.89 132.89 265.77 271.47 -5.70
002 Otros Pagos Subsidio entregado de menos 0.00 0.00
New 107 Deducción Ajuste al Subsidio Causado 0.00 0.00
002 Deducción ISR por ajuste mensual 0.00 0.00
New 007 Otros Pagos ISR ajustado por subsidio
0.00 0.00
071 Deducción Ajuste en Subsidio para el empleo 0.00 0.00
New 008 Otros Pagos Subsidio efectivamente entregado que no correspondía 0.00 0.00
001 Otros Pagos Reintegro de ISR retenido en exceso 0.00 0.00
Total Percepciones 1,392.89 1,392.89
Deducciones 0.00 0.00
Ingreso Neto 1,392.89 1,392.89 2,785.77

Ajustar Subs Causado de menos No 0.00

Ajustar ISR Retenido de mas No 0.00
Ajustar Subs Entregado de menos No 0.00
 GENERACION DE CONOCIMIENTOCONTPAQI

Analisis de Guia de Llenado de Nomina Actualización 14/10/2019

Acumulados Objetivo
Cve SAT Tipo Concepto Concepto Sem 1 Sem 2 Sem 3 Sem 4 Diferencia
Periodo mensual
Dias Trabajados 7.00 7.00 7.00 7.00
Salario Diario 130.00 130.00 130.00 130.00
Ingreso Ordinario 910.00 910.00 910.00 910.00
Varias Percepción Ingreso ExtraOrdinario 4,000.00
Varias Percepción Ingreso Gravado Acumulable 910.00 910.00 4,910.00 910.00 7,640.00 7,640.00
ISR de Tarifa 52.27 52.27 750.94 52.27 907.76 585.33 322.43
Nodo Subsidio Causado 88.07 88.07 0.00 0.00 176.13 0.00 176.13
Nodo Subsidio Causado de menos 0.00 0.00
002 Deducción ISR a Retener 0.00 0.00 750.94 52.27 803.21 585.33 217.88
002 Otros Pagos Sub a Entregar 35.79 35.79 0.00 0.00 71.59 0.00 71.59
002 Otros Pagos Subsidio entregado de menos 0.00 0.00
New 107 Deducción Ajuste al Subsidio Causado 176.13 176.13
002 Deducción ISR por ajuste mensual 104.55 104.55
New 007 Otros Pagos ISR ajustado por subsidio 104.55 104.55
071 Deducción Ajuste enefectivamente
Subsidio para el empleo 71.59 71.59
Subsidio
New 008 Otros Pagos entregado que no correspondía 71.59 71.59
001 Otros Pagos Reintegro de ISR retenido en exceso 0.00 0.00
Total Percepciones 945.79 945.79 4,910.00 1,086.13
Total Deducciones 0.00 0.00 750.94 404.54
Ingreso Neto 945.79 945.79 4,159.06 681.59 6,732.24

Ajustar Subs Causado de menos Si 1.00

Ajustar ISR Retenido de mas No 0.00
Ajustar Subs Entregado de menos Si 1.00
 GENERACION DE CONOCIMIENTOCONTPAQI

Analisis de Guia de Llenado de Nomina Actualización 14/10/2019

Acumulados Objetivo
Cve SAT Tipo Concepto Concepto Sem 1 Sem 2 Sem 3 Sem 4 Sem 5 Diferencia
Periodo mensual
Dias Trabajados 7.00 7.00 7.00 7.00 7.00
Salario Diario 150.00 150.00 150.00 150.00 150.00
Ingreso Ordinario 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00
Varias Percepción Ingreso ExtraOrdinario 4,000.00
Varias Percepción Ingreso Gravado Acumulable 1,050.00 1,050.00 5,050.00 1,050.00 1,050.00 9,250.00 9,250.00
ISR de Tarifa 61.23 61.23 780.84 61.23 61.23 1,025.77 792.29 233.49
Nodo Subsidio Causado 81.57 81.57 0.00 81.57 0.00 244.70 0.00 244.70
Nodo Subsidio Causado de menos 0.00 0.00
002 Deducción ISR a Retener 0.00 0.00 780.84 0.00 61.23 842.08 792.29 49.79
002 Otros Pagos Sub a Entregar 20.33 20.33 0.00 20.33 0.00 61.00 0.00 61.00
002 Otros Pagos Subsidio entregado de menos 0.00 0.00
New 107 Deducción Ajuste al Subsidio Causado 244.70 244.70
002 Deducción ISR por ajuste mensual 183.70 183.70
New 007 Otros Pagos ISR ajustado por subsidio 183.70 183.70
071 Deducción Ajuste enefectivamente
Subsidio para el empleo 61.00 61.00
Subsidio
New 008 Otros Pagos entregado que no correspondía 61.00 61.00
001 Otros Pagos Reintegro de ISR retenido en exceso 233.49 233.49
Total Percepciones 1,070.33 1,070.33 5,050.00 1,070.33 1,528.19
Total Deducciones 0.00 0.00 780.84 0.00 550.63
Ingreso Neto 1,070.33 1,070.33 4,269.16 1,070.33 977.56 8,457.71

Ajustar Subs Causado de menos No 0.00

Ajustar ISR Retenido de mas Si 1.00
Ajustar Subs Entregado de menos No 0.00
Cálculo semanal detallado anual
SalarioMinimo 123.22
Ajustar Subs Causado de menos Si 1.00 Mes
Ajustar ISR Retenido de mas Si 1.00 Semanas
Ajustar Subs Entregado de menos Si 1.00

No. Periodo Fecha Pago Mes Pago Fin de Mes Dias Pagados

1.00 03/01/19 1.00 no 7.00

2.00 10/01/19 1.00 no 7.00
3.00 17/01/19 1.00 no 7.00
4.00 24/01/19 1.00 no 7.00
5.00 31/01/19 1.00 Si 7.00
6.00 07/02/19 2.00 no 7.00
7.00 14/02/19 2.00 no 7.00
8.00 21/02/19 2.00 no 7.00
9.00 28/02/19 2.00 Si 7.00
10.00 07/03/19 3.00 no 7.00
11.00 14/03/19 3.00 no 7.00
12.00 21/03/19 3.00 no 7.00
13.00 28/03/19 3.00 Si 7.00
14.00 04/04/19 4.00 no 7.00
15.00 11/04/19 4.00 no 7.00
16.00 18/04/19 4.00 no 7.00
17.00 25/04/19 4.00 Si 7.00
18.00 02/05/19 5.00 no 7.00
19.00 09/05/19 5.00 no 7.00
20.00 16/05/19 5.00 no 7.00
21.00 23/05/19 5.00 no 7.00
22.00 30/05/19 5.00 Si 7.00
23.00 06/06/19 6.00 no 7.00
24.00 13/06/19 6.00 no 7.00
25.00 20/06/19 6.00 no 7.00
26.00 27/06/19 6.00 Si 7.00
27.00 04/07/19 7.00 no 7.00
28.00 11/07/19 7.00 no 7.00
29.00 18/07/19 7.00 no 7.00
30.00 25/07/19 7.00 Si 7.00
31.00 01/08/19 8.00 no 7.00
32.00 08/08/19 8.00 no 7.00
33.00 15/08/19 8.00 no 7.00
34.00 22/08/19 8.00 no 7.00
35.00 29/08/19 8.00 Si 7.00
36.00 05/09/19 9.00 no 7.00
37.00 12/09/19 9.00 no 7.00
38.00 19/09/19 9.00 no 7.00
39.00 26/09/19 9.00 Si 7.00
40.00 03/10/19 10.00 no 7.00
41.00 10/10/19 10.00 no 7.00
42.00 17/10/19 10.00 no 7.00
43.00 24/10/19 10.00 no 7.00
44.00 31/10/19 10.00 Si 7.00
45.00 07/11/19 11.00 no 7.00
46.00 14/11/19 11.00 no 7.00
47.00 21/11/19 11.00 no 7.00
48.00 28/11/19 11.00 Si 7.00
49.00 05/12/19 12.00 no 7.00
50.00 12/12/19 12.00 no 7.00
51.00 19/12/19 12.00 no 7.00
52.00 26/12/19 12.00 Si 7.00
53.00 02/01/20 no 7.00
 1 Total Mes 8,550.00
5 Total Anual 55,320.00
Conceptos en CONTPAQi ® Nóminas

Claves agrupadoras del SAT

Ingreso Ingreso Ingreso Acum

Sal Diario Ingreso Extra
Ordinario Gravable Sem Mes

130.00 910.00 910.00 910.00

130.00 910.00 910.00 1,820.00
130.00 910.00 4,000.00 4,910.00 6,730.00
130.00 910.00 910.00 7,640.00
130.00 910.00 910.00 8,550.00
130.00 910.00 910.00 910.00
130.00 910.00 4,000.00 4,910.00 5,820.00
130.00 910.00 910.00 6,730.00
130.00 910.00 910.00 7,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 4,550.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 4,550.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 4,550.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
130.00 910.00 910.00 1,820.00
130.00 910.00 910.00 2,730.00
130.00 910.00 910.00 3,640.00
130.00 910.00 910.00 910.00
 960.03 352.27 264.20 803.21
4,115.51 4,403.32 3,968.88 1,757.35
D041 D032 D045

Nodo D002

Subsidio Subs Causado Subsidio

ISR Directo ISR del Periodo
Causado Acum Mes Causado Def

52.27 88.07 88.07 88.07 0.00

52.27 88.07 176.13 88.07 0.00
750.94 0.00 176.13 0.00 750.94
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 0.00 52.27
52.27 88.07 88.07 88.07 0.00
750.94 0.00 88.07 0.00 750.94
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 0.00 52.27
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 440.33 1.96 50.31
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 440.33 1.96 50.31
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 440.33 1.96 50.31
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 88.07 88.07 0.00
52.27 88.07 176.13 88.07 0.00
52.27 88.07 264.20 88.07 0.00
52.27 88.07 352.27 88.07 0.00
52.27 88.07 52.27
 107.38 107.38 684.34 0.00 684.34
1,610.73 1,610.73 3,514.84 3,739.91 1,269.67
D035

OP 002 subisidio
entregado

Sub a Entregar ISR Directo Subsidio Caus ISR a Retener

Sub a Entregar
Def Mes Mes Mes

35.79 35.79 0.00 0.00 0.00

35.79 35.79 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
0.00 0.00 684.34 0.00 684.34
35.79 35.79 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
0.00 0.00 585.33 0.00 585.33
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
0.00 0.00 265.28 354.23 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
0.00 0.00 265.28 354.23 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
0.00 0.00 265.28 354.23 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 0.00 0.00 0.00
35.79 35.79 207.04 382.46 0.00
0.00 0.00 0.00 0.00 0.00
 0.00 264.20 0.00 156.82 156.82
1,494.75 440.33 211.36 261.36 261.36
D107 D032 D104 D105

New D107 Nodo D002 New OP007

Ajuste Subs Ajuste Sub

Sub a ISR ajustado
Causado de Causado de ISR Por Ajuste
Entregar Mes por subsidio
mas menos

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 264.20 0.00 156.82 156.82
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 176.13 0.00 104.55 104.55
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
88.95 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
 0.00 0.00 0.00 0.00 0.00
88.95 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
88.95 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
175.42 0.00 30.19 0.00 0.00
0.00 0.00 0.00 0.00 0.00
 275.69 107.38 107.38 0.00
749.04 341.66 178.97 225.68
D106 D071 D075 D035

OP001 D071 New OP008 OP002

Reintegro de Subsidio efectivamente

Ajuste en Subsidio Subs Entregado
ISR retenido entregado que no
Entregado de mas de menos
de mas correspondía

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
275.69 107.38 107.38 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
322.43 71.59 71.59 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
50.31 54.23 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
 0.00 0.00 0.00 0.00
50.31 54.23 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
50.31 54.23 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 32.24
0.00 0.00 0.00 0.00
 7,865.66
55,545.07

Neto

945.79
945.79
4,159.06
945.79
869.22
945.79
4,159.06
945.79
1,004.02
945.79
945.79
945.79
978.03
945.79
945.79
945.79
978.03
945.79
945.79
945.79
945.79
855.77
945.79
945.79
945.79
978.03
945.79
945.79
945.79
978.03
945.79
945.79
945.79
945.79
855.77
945.79
945.79
945.79
978.03
945.79
945.79
945.79
945.79
855.77
945.79
945.79
945.79
978.03
945.79
945.79
945.79
978.03
857.73
Procedimiento del Cálculo Anual

Tipo concepto Clave SAT

Percepción Varias

Nodo
Nodo
Deducción 107

Deducción 002
Deducción 002
Otro Pago 001
 Conceptos Suma de gravados
Ingreso gravado acumulable 55,320.00
ISR Tarifa 3,229.46
Subsidio Causado 3,968.88
Ajuste Sub Causado de menos 211.36
Ajuste Subs Causado de mas 440.33
Total Subsidio Causado 3,739.91
ISR Determinado Anual 0.00
ISR a Retener 1,757.35
ISR 261.36
Reintegro de ISR retenido de mas 749.04
Total ISR retenido 1,269.67
Saldo en Contra 0.00
Saldo a Favor 1,269.67
 10,031.08 Semanal 2,309.78816 4,949.55000
TablaMes 1.00 Auxiliar Para Quintos Limites TablaPer 0.230263 TablaQ 0.493421
Quinto Limite
LIMITE INFERIOR CUOTA FIJA % EXCEDENTE Quinto Limite Tabla LIMITE INFERIOR CUOTA FIJA % EXCEDENTE LIMITE INFERIOR CUOTA FIJA % EXCEDENTE
Subsidio
1 - - 1.92% Mensual 10,031.08 3,537.88 1 - - 1.92% 1 - - 1.92%
2 578.53 11.11 6.40% Quincenal 4,949.55 1,745.66 2 133.21 2.56 6.40% 2 285.46 5.48 6.40%
3 4,910.19 288.33 10.88% Decenal 3,299.70 1,163.78 3 1,130.64 66.39 10.88% 3 2,422.79 142.27 10.88%
4 8,629.21 692.96 16.00% Semanal 2,309.79 814.64 4 1,986.99 159.56 16.00% 4 4,257.84 341.92 16.00%
5 10,031.08 917.26 17.92% 30.40 10,031.08 3,537.88 5 2,309.79 211.21 17.92% 5 4,949.55 452.60 17.92%
6 12,009.95 1,271.87 21.36% 6 2,765.45 292.86 21.36% 6 5,925.97 627.57 21.36%
7 24,222.32 3,880.44 23.52% 7 5,577.51 893.52 23.52% 7 11,951.81 1,914.69 23.52%
8 38,177.70 7,162.74 30.00% 8 8,790.92 1,649.32 30.00% 8 18,837.70 3,534.25 30.00%
9 72,887.51 17,575.69 32.00% 9 16,783.31 4,047.03 32.00% 9 35,964.26 8,672.22 32.00%
10 97,183.34 25,350.35 34.00% 10 22,377.74 5,837.25 34.00% 10 47,952.34 12,508.41 34.00%
11 291,550.01 91,435.02 35.00% 11 67,133.23 21,054.12 35.00% 11 143,857.03 45,116.00 35.00%

3,537.88 Semanal 814.64 1,745.66

SubMes 1.00 SubPer 0.2302632 SubQ 0.4934198
Limite Inferior Subsidio Limite Inferior Subsidio Limite Inferior Subsidio
1 0.01 407.02 1 0.00 93.72 1 0.00 200.83
2 1,768.97 406.83 2 407.33 93.68 2 872.84 200.74
3 2,653.39 406.62 3 610.98 93.63 3 1,309.24 200.63
4 3,472.85 392.77 4 799.67 90.44 4 1,713.57 193.80
5 3,537.88 382.46 5 814.64 88.07 5 1,745.66 188.71
6 4,446.16 354.23 6 1,023.79 81.57 6 2,193.82 174.78
7 4,717.19 324.87 7 1,086.20 74.81 7 2,327.55 160.30
8 5,335.43 294.63 8 1,228.55 67.84 8 2,632.61 145.38
9 6,224.68 253.54 9 1,433.31 58.38 9 3,071.38 125.10
10 7,113.91 217.61 10 1,638.07 50.11 10 3,510.14 107.37
11 7,382.34 0.00 11 1,699.88 0.00 11 3,642.59 0.00

Anual
Limite Inferior Cuota Fija %
1.00 0.01 0.00 1.92%
2.00 6,942.21 133.28 6.40%
3.00 58,922.17 3,460.01 10.88%
4.00 103,550.45 8,315.57 16.00%
5.00 120,372.84 11,007.14 17.92%
6.00 144,119.24 15,262.49 21.36%
7.00 290,667.76 46,565.26 23.52%
8.00 458,132.30 85,952.92 30.00%
9.00 874,650.01 210,908.23 32.00%
10.00 1,166,200.01 304,204.21 34.00%
11.00 3,498,600.01 1,097,220.21 35.00%

ListaOp
Si
No