70.

10

CALCULO DE AGUINALDO 2015 (Art. 87 LFT)

Datos Generales

Trabajador 1

Trabajador 2

Trabajador 3

Trabajador 4

Trabajador 5

Trabajador 6

Dias de Aguinaldo Anual

Dias del Ao
Factor
No. De dias Laborado
Proporcion Dias Laborado
Salario Diario
Parte proporcional de Aguinaldo

15.00
365.00
0.041
365.00
15.00
168.33
2,524.95

15.00
365.00
0.041
365.00
15.00
102.95
1,544.25

15.00
365.00
0.041
365.00
15.00
150.00
2,250.00

15.00
365.00
0.041
365.00
15.00
215.00
3,225.00

15.00
365.00
0.041
365.00
15.00
160.00
2,400.00

15.00
365.00
0.041
365.00
15.00
140.00
2,100.00

Gratificacion
Importe Exento
Importe Gravado
Importe Total

2,524.95
2,103.00
421.95 2,524.95

1,544.25
2,103.00
558.75
1,544.25

2,250.00
2,103.00
147.00
2,250.00

3,225.00
2,103.00
1,122.00
3,225.00

2,400.00
2,103.00
297.00 2,400.00

2,100.00
2,103.00
3.00
2,100.00

558.75
1.53
46.54

147.00
0.40
12.24

1,122.00
3.07
93.45

297.00 0.81 24.74 -

3.00
0.01
0.25

168.33
5,085.04

102.95
3,041.96

150.00
4,512.24

215.00
6,543.45

160.00
4,824.74

140.00
4,199.75

5,085.04
4,210.42
874.62
10.88
95.16
247.24
342.40

3,041.96
496.08
2,545.88
6.40
162.94
9.52
172.46

4,512.24
4,210.42
301.82
10.88
32.84
247.24
280.08

6,543.45
4,210.42
2,333.03
10.88
253.83
247.24
501.07

4,824.74
4,210.42
614.32
10.88
66.84
247.24
314.08

4,199.75
496.08
3,703.67
6.40
237.03
9.52
246.55

4,717.19
324.87
17.53

2,653.39
406.62
234.16
-

4,446.16
354.23
74.15
-

6,224.68
253.54
247.53

4,717.19
324.87
10.79
-

3,537.88
382.46
135.91
-

5,049.90
4,210.42
839.48
10.88%
91.34
247.24
338.58

3,088.50
496.08
2,592.42
6.40%
165.91
9.52
175.43

4,500.00
4,210.42
289.58
10.88%
31.51
247.24
278.75

6,450.00
4,210.42
2,239.58
10.88%
243.67
247.24
490.91

4,800.00
4,210.42
589.58
10.88%
64.15
247.24
311.39

4,200.00
496.08
3,703.92
6.40%
237.05
9.52
246.57

4,717.19
324.87
13.71

2,653.39
406.62
231.19
-

4,446.16
354.23
75.48
-

6,224.68
253.54
237.37

4,717.19
324.87
13.48
-

3,537.88
382.46
135.89
-

3.82 -

2.98

1.33

10.17

2.69 -

0.02

10.88%
45.91 -

6.40%
35.76

10.88%
15.99

10.88%
122.07

10.88%
32.31 -

6.40%
0.19

2,524.95 $
45.91 2,479.04 $

1,544.25 $
35.76
1,580.01 $

2,250.00 $
15.99
2,234.01 $

3,225.00 $
122.07
3,102.93 $

2,400.00 $
32.31 2,367.69 $

Reglamento LISR, Art. 142

Fracc. I

421.95 1.16 35.14 -

Importe Diario
Importe Fracc.I
Fracc. II
Importe Fracc.II
Fracc. III

ISR Mensual Promedio

(-) Limite Inferior:

(=) Exedente s/ Limite Inferior
(x) Porcentaje s/Exedente L.I.
(=) Impuesto Marginal
(+) Cuota Fija
(=) ISR Antes
Determinacion Sub.

(-) Limite Inferior:

(-) Subsidio al Empleo:
(-) Subsidio del Periodo:
(-) ISR a Ret. del Periodo:
ISR Mensual Ordinario

(-) Limite Inferior:

(=) Exedente s/ Limite Inferior
(x) Porcentaje s/Exedente L.I.
(=) Impuesto Marginal
(+) Cuota Fija
(=) ISR Antes del Sub.
Determinacion Sub.

(-) Limite Inferior:

(-) Subsidio al Empleo:
(-) Subsidio del Periodo:
(-) ISR a Ret. del Periodo:
Fracc. IV
Fracc. V
Impto. Art. 142

Gratificacion
ISR / Subsidio
Neto Percibido

$
$

2,100.00
0.19
2,100.19