TABLA DE CALCULO IR DEL TRABAJO PARA SALARIOS VARIABLES

1
Salario
Mensual
C$ 14,000.00
C$ 15,000.00
C$ 18,400.00
C$ 13,000.00
C$ 14,500.00
C$ 15,200.00
C$ 17,500.00
C$ 18,200.00
C$ 14,500.00
C$ 12,800.00
C$ 16,000.00
C$ 15,600.00

Columna 6
Columna 7
Columna 11
Columna 13

INSS Laboral

Salario Neto

C$ 875.00
C$ 937.50
C$ 1,150.00
C$ 812.50
C$ 906.25
C$ 950.00
C$ 1,093.75
C$ 1,137.50
C$ 906.25
C$ 800.00
C$ 1,000.00
C$ 975.00

C$ 13,125.00
C$ 14,062.50
C$ 17,250.00
C$ 12,187.50
C$ 13,593.75
C$ 14,250.00
C$ 16,406.25
C$ 17,062.50
C$ 13,593.75
C$ 12,000.00
C$ 15,000.00
C$ 14,625.00
C$ 173,156.25

4
Salario
Acumulado
C$ 13,125.00
C$ 27,187.50
C$ 44,437.50
C$ 56,625.00
C$ 70,218.75
C$ 84,468.75
C$ 100,875.00
C$ 117,937.50
C$ 131,531.25
C$ 143,531.25
C$ 158,531.25
C$ 173,156.25

5
Mes
1
2
3
4
5
6
7
8
9
10
11
12

6
Salario
Promedio
C$ 13,125.00
C$ 13,593.75
C$ 14,812.50
C$ 14,156.25
C$ 14,043.75
C$ 14,078.13
C$ 14,410.71
C$ 14,742.19
C$ 14,614.58
C$ 14,353.13
C$ 14,411.93
C$ 14,429.69

7
Expectativa
Anual

8
IR Salarios
Anual

C$ 157,500.00
C$ 163,125.00
C$ 177,750.00
C$ 169,875.00
C$ 168,525.00
C$ 168,937.50
C$ 172,928.57
C$ 176,906.25
C$ 175,375.00
C$ 172,237.50
C$ 172,943.18
C$ 173,156.25

C$ 8,625.00
C$ 9,468.75
C$ 11,662.50
C$ 10,481.25
C$ 10,278.75
C$ 10,340.63
C$ 10,939.29
C$ 11,535.94
C$ 11,306.25
C$ 10,835.63
C$ 10,941.48
C$ 10,973.44

Establecer salario promedio en relacion al salario acumulado

La expectativa anual se calcula multiplicando por 12 el salario promedio
El Total IR se calcula multiplicando el coeficiente (Columna 9) por la cantidad de meses laborados
Establecer la diferencia entre el Total IR (Columna 11) y la Retencion acumulada (Columna 12)

9
IR Salarios
Coeficiente
C$ 718.75
C$ 789.06
C$ 971.88
C$ 873.44
C$ 856.56
C$ 861.72
C$ 911.61
C$ 961.33
C$ 942.19
C$ 902.97
C$ 911.79
C$ 914.45

10
Mes
Laborado
1
2
3
4
5
6
7
8
9
10
11
12

11
Total IR

12
Retencion
Acumulada

C$ 718.75
C$ 0.00
C$ 1,578.13
C$ 718.75
C$ 2,915.63 C$ 1,578.13
C$ 3,493.75 C$ 2,915.63
C$ 4,282.81 C$ 3,493.75
C$ 5,170.31 C$ 4,282.81
C$ 6,381.25 C$ 5,170.31
C$ 7,690.63 C$ 6,381.25
C$ 8,479.69 C$ 7,690.63
C$ 9,029.69 C$ 8,479.69
C$ 10,029.69 C$ 9,029.69
C$ 10,973.44 C$ 10,029.69

13
Retencion IR
C$ 718.75
C$ 859.38
C$ 1,337.50
C$ 578.13
C$ 789.06
C$ 887.50
C$ 1,210.94
C$ 1,309.38
C$ 789.06
C$ 550.00
C$ 1,000.00
C$ 943.75
C$ 10,973.44