ROBERTO LABORA EN UNA EMPRESA DE PRODUCCION

L M M J SALARIO DIARIO UMA $86.88

SEMANA 1 3 3 3 3 $420.00 5 UMAS $434.40
SEMANA 2 3 3 3 1HR $ 52.50
SEMANA 3 3 3 3 3
SEMANA 4 EXCENTO
GRAVABLE
SEMANA 1
9 HORAS DOBLES $945.00 $708.75 $434.40
$1,417.50 =
3 HORAS TRIPLES $472.50 $708.75 $983.10

SEMANA 2
9 HORAS DOBLES $945.00 $945.00 = $434.40 $510.60

SEMANA 3
9 HORAS DOBLES $945.00 $708.75 $434.40
$1,417.50 =
3 HORAS TRIPLES $472.50 $708.75 $983.10

SUBSIDIO

QUINCENA 1 QUINCENA 2
SUELDO $7,793.70 $7,283.10

TARIFA QUICENAL $7,793.70 $7,283.10

LIMITE INFERIOR $5,925.91 $5,925.91
EXCEDENTE $1,867.79 $1,357.19
TASA 21.36% 21.36%
IMPUESTO MARGINAL $398.96 $289.90
CUOTA FIJA $627.60 $627.60 QUINCENAL MENSUAL
ISR CAUSADO $1,026.56 $917.50 $1,944.06 $1,926.95

CALCULO SUBSIDIO DEL EMPLEO

BASE GRAVABLE DEL MES $15,076.80

LIM INFERIOR $12,009.95
EXCEDENTE $3,066.85
TASA 21.36%
IMPUESTO MARGINAL $655.08
CUOTA FIJA $1,271.87
ISR CAUSADO OBJETIVO $1,926.95