Don Pedro Lozano trabaja en la industria manufacturera de supervisor gana 41500 crdobas, el desea

Calculo del IR
Salario mensual
(-) INSS
Total - INSS
12 meses
(-) Sobre exceso
(=) Total - S. ex
(*) tarifa progresiva
(+) impuesto base
(=) IR anual
(=) IR mensual
Salario bruto
(-)INSS
(-)IR
(=)Salario neto

No
1
2
3
4
5
6
7
8
9
10

Ficha

Nombre
Jose Perez
Pedro Rivas
Juan Lopez
Mario Reyes
Francisco Fuentes
Juana Ortiz
Manuel Vivas
Alexis Quintanilla
Antonio Nevarez
Mariana Cano

S. Bruto
C$
7,200.00
C$
10,000.00
C$
5,400.00
C$
7,500.00
C$
10,500.00
C$
12,000.00
C$
7,000.00
C$
5,900.00
C$
1,400.00
C$
15,000.00

No 1

Nombre del cargo

Salario bruto
HE
Calculo del IR
Calculo del INSS
Calculo de las vacaciones
Calculo del 13 mes
INSS patronal
INATEC

Gerente
C$
15,000.00
0
C$2,317.71
C$
937.50
C$
C$

30,000.00
2,550.00

r gana 41500 crdobas, el desea saber en cuanto quedara su salario neto despus de las deducciones de IR e IN
Calculo del IR
C$
75,000.00
C$
4,687.50
C$
70,312.50
C$
843,750.00
C$
350,000.00
C$
493,750.00
C$
123,437.50
C$
45,000.00
C$
168,437.50
C$
14,036.46
C$
75,000.00
C$
4,687.50
C$
14,036.46
C$
56,276.04

INSS
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

450.00
625.00
337.50
468.75
656.25
750.00
437.50
368.75
87.50
937.50

0.0625

De C$
C$1.00
C$75,001.00
C$100,001.00
C$200,001.00
C$300,001.00
C$500,001.00

12

0.25

SB - INSS
C$
6,750.00
C$
9,375.00
C$
5,062.50
C$
7,031.25
C$
9,843.75
C$
11,250.00
C$
6,562.50
C$
5,531.25
C$
1,312.50
C$
14,062.50

Salario Anual
C$
81,000.00
C$
112,500.00
C$
60,750.00
C$
84,375.00
C$
118,125.00
C$
135,000.00
C$
78,750.00
C$
66,375.00
C$
15,750.00
C$
168,750.00

Sobre exceso
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

75,000.00
100,000.00
75,000.00
75,000.00
100,000.00
100,000.00
75,000.00
75,000.00
75,000.00
100,000.00

educciones de IR e INSS

Tabla para el calcul

Impuesto base

Renta gravable
Hasta
C$75,000.00
C$100,000.00
C$200,000.00
C$300,000.00
C$500,000.00
a mas

Horas extras
15
10
8
10
15
10
8

Ingreso por H/E

C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

51.92
48.08
20.77
36.06
75.72
57.69
26.92
-

Antigedad
C$
216.00
C$
700.00
C$
270.000
C$
675.000
C$
315.000
C$
492.000
C$
350.000
C$
295.000
C$
70.000
C$
615.000

0
0
2500
175000
37500
87500

Total Ingresos
C$
7,467.92
C$
10,748.08
C$
5,690.77
C$
8,211.06
C$
10,890.72
C$
12,549.69
C$
7,376.92
C$
6,195.00
C$
1,470.00
C$
15,615.00

Tabla para el calculo del IR

Porcentaje aplicable
0
10
15
20
25
30

Imp. Base
C$0.00
C$2,500.00
C$0.00
C$0.00
C$2,500.00
C$2,500.00
C$0.00
C$0.00
C$0.00
C$2,500.00

Porcentaje aplicable
10%
15%
10%
10%
15%
15%
10%
10%
10%
15%

Tarifa progresiva
C$8,100
C$16,875
C$6,075
C$8,438
C$17,719
C$20,250
C$7,875
C$6,638
C$1,575
C$25,313

Sobre exceso de
0
75000
100000
200000
3000000
50000

Ir Anual
Ir Mensual
C$8,100.00 C$675.00
C$19,375.00 C$1,614.58
C$6,075.00 C$506.25
C$8,437.50 C$703.13
C$20,218.75 C$1,684.90
C$22,750.00 C$1,895.83
C$7,875.00 C$656.25
C$6,637.50 C$553.13
C$1,575.00 C$131.25
C$27,812.50 C$2,317.71