CALCULO DE RETENCIONES IR ASALARIADOS CON INGRESOS VARIABLES

PERIODO INCOMPLETO MARZO 2015 A DICIEMBRE 2015

Seguro Sueldo Meses Sueldo Meses IR Meses (-)

Sueldo Sueldo Expecta-tiva Impuesto IR Anual / Retencin
Mes Social INSS Mensual Transcu- Promedio del Transcu- Retencion
Mensual Acumu-lado Anual Anual 12 Mensual
6.25% Neto rridos Mensual Ao rridos Acum.
Ene. - - - - - - - - - - - - -
Feb. - - - - - - - - - - - - -
Mar. 12,000.00 750.00 11,250.00 11,250.00 1 11,250.00 12 135,000.00 5,250.00 437.50 437.50 - 437.50
Abr. 11,500.00 718.75 10,781.25 22,031.25 2 11,015.63 12 132,187.50 4,828.13 402.34 804.69 437.50 367.19
May. 13,400.00 837.50 12,562.50 34,593.75 3 11,531.25 12 138,375.00 5,756.25 479.69 1,439.06 804.69 634.38
Jun. 12,480.00 780.00 11,700.00 46,293.75 4 11,573.44 12 138,881.25 5,832.19 486.02 1,944.06 1,439.06 505.00
Jul. 11,800.00 737.50 11,062.50 57,356.25 5 11,471.25 12 137,655.00 5,648.25 470.69 2,353.44 1,944.06 409.38
Ago. 12,700.00 793.75 11,906.25 69,262.50 6 11,543.75 12 138,525.00 5,778.75 481.56 2,889.38 2,353.44 535.94
Sep. 14,000.00 875.00 13,125.00 82,387.50 7 11,769.64 12 141,235.71 6,185.36 515.45 3,608.13 2,889.38 718.75
Oct. 11,750.00 734.38 11,015.63 93,403.13 8 11,675.39 12 140,104.69 6,015.70 501.31 4,010.47 3,608.13 402.34
Nov. 15,600.00 975.00 14,625.00 108,028.13 9 12,003.13 12 144,037.50 6,605.63 550.47 4,954.22 4,010.47 943.75
Dic. 13,650.00 853.13 12,796.88 120,825.00 10 12,082.50 12 144,990.00 6,748.50 562.38 5,623.75 4,954.22 669.53
128,880.00 8,055.00 5,623.75
COMPROBACION
Ingreso Anual 128,880.00
Menos INSS (6.25%) (8,055.00)
Ingresos Neto 120,825.00
Menos Exceso de (100,000.00)
Base Imponible 20,825.00
Porcentaje Tarifa Progresiva (15%) 3,123.75
Ms Impuesto Base -
IR Anual C$ 3,123.75