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Cálculo de sueldo neto
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Sueldo Ordinario:
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Frecuencia de Pago:
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Semanal, Catorcenal,
Quincenal, Mensual
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Salario Diario Integrado:
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Para IMSS/INFONAVIT
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Días del periodo de pago:
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Semana=7,
Quincena=13,14,15 o 16, etc.
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Percepciones
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Sueldo Ordinario
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Total de Percepciones:
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Deducciones
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ISPT
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IMSS
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Subsidio al Empleo
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Total de Deducciones:
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Neto a Pagar:
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ISR de Percepciones Periódicas
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IMSS Empleado
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Percepciones Gravadas
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Salario Base de Cotización
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( / ) Días de Periodo de Pago
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(X) Tasa Art. 25
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(X) Factor Mensual
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(=) Cuota Diaria Art. 25
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(=) Gravadas Promedio Mensual
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Tabla Art. 113 LISR
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Salario Base de Cotización
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(-) Límite Inferior
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(-) 3 SMGDF
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(=) Excedente
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(=) Excedente
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(X) Tasa
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(X) Tasa Art. 106-2
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(=) Impuesto Marginal
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(=) Cuota Diaria Art. 106-2
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(+) Cuota Fija
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(=) ISR Promedio Mensual
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Salario Base de Cotización
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(/ ) Factor Mensual
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(X) Tasa Art. 107
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(X) Días de Periodo de Pago
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(=) Cuota Diaria Art. 107
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(=) ISR de Periodo
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Salario Base de Cotización
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(X) Tasa Invalidez y Vida
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Subsidio al Empleo
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(=) Cuota Diaria Invalidez y Vida
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Gravadas Promedio Mensual
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Salario Base de Cotización
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Tabla Subsidio al Empleo
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(X) Tasa Cesantía y Vejez
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(=) Cuota Diaria Cesantía y Vejez
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(/) Factor Mensual
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(X) Días de Periodo de Pago
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Cuota Art. 25
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(=) Subsidio del Periodo
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(+) Cuota Art. 106-2
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(+) Cuota Art. 107
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(+) Cuota Invalidez y Vida
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ISR - SUBE
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(+) Cuota Cesantía y Vejez
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ISR del periodo
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(=) Cuota Diaria Empleado
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(-)Subsidio del periodo
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(=) ISR a retener
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(X) Dias de Periodo
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(=) Subsidio a entregar
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(=) IMSS Empleado
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Tabla Art. 113 LISR
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Límite Inferior
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Superior
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Cuota Fija
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Tasa
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0.01
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578.52
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0
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19.20%
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578.53
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4,910.18
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11.11
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6.40%
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4,910.19
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8,629.20
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288.33
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10.88%
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8,629.21
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10,031.07
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692.96
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16.00%
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10,031.08
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12,009.94
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917.26
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17.92%
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12,009.95
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24,222.31
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1,271.87
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21.36%
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24,222.32
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38,177.69
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3,880.44
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23.52%
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38,177.70
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72,887.50
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7,162.74
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30.00%
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72,887.51
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97,183.33
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17,575.69
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32.00%
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97,183.34
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291,550.00
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25,350.35
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34.00%
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291,550.01
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91,435.02
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35.00%
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Subsidio para el Empleo
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Límite Inferior
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Superior
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Subsidio
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0.01
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1,768.96
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407.02
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1,768.97
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2,653.38
|
406.83
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2,653.39
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3,472.84
|
406.62
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3,472.85
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3,537.87
|
392.77
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3,537.88
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4,446.15
|
382.46
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4,446.16
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4,717.18
|
354.23
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4,717.19
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5,335.42
|
324.87
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5,335.43
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6,224.67
|
294.63
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6,224.68
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7,113.90
|
253.54
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7,113.91
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7,382.33
|
217.61
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7,382.34
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0.00
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