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www.excelnegocios.

com
excelparacontadores@hotmai.com
Gustavo A. Sebastiani Cpeda
Concepto
Retencin por remuneraciones ordinarias
Remuneracin Bsica
Asignacin Familiar
Alimentacin Principal
Otros (computables)
Remuneracin Computable
x resto de meses
Total
Gratificacin Julio
Gratificacin Diciembre
Conceptos Recibidos en meses anteriores
Rem. Meses anteriores
Utilidades
Bonificacin. extraord. Julio
Total
- 7 UIT
3,650.00
Renta Neta
IR Hasta 27 UIT
15%
IR 27 UIT hasta 54 UIT
21%
IR Exceso 54 UIT
30%
(-) Retenc. Anteriores
Total Retencin
Denominador
Retencin 1

MODELO PLANTILLA DE CALCULO DE REN


Ene.

Feb.

Abr.

4,000.00
75.00
150.00

4,000.00
75.00
150.00

4,000.00
75.00
150.00

4,000.00
75.00
150.00

4,225.00
12
50,700.00
4,225.00
4,225.00

4,225.00
11
46,475.00
4,225.00
4,225.00

4,225.00
10
42,250.00
4,225.00
4,225.00

4,225.00
9
38,025.00
4,225.00
4,225.00

4,225.00

8,450.00

12,675.00
45,000.00

59,150.00 59,150.00
(25,550.00) (25,550.00)
33,600.00 33,600.00
5,040.00
5,040.00
5,040.00
12
420.00

104,150.00
(25,550.00)
78,600.00
11,790.00
(8,010.00)
3,780.00
9
420.00

33,600.00
45,000.00
78,600.00
11,790.00
-

78,600.00
78,600.00
-

(5,040.00)

0.00

59,150.00
(25,550.00)
33,600.00
5,040.00
5,040.00
12
420.00

5,040.00
12
420.00

Retencin por participacin de utilidades y bonificaciones extraordinarias


Renta Neta
33,600.00
33,600.00
Partic. De utilidades
Bonific. Extraordinaria
Total Renta Neta
33,600.00
33,600.00
IR Hasta 27 UIT
15%
IR 27 UIT hasta 54 UIT
21%
IR Exceso 54 UIT
30%
(-) IR anual por remuneraciones
0.00
0.00
ordinarias
Retencin 2
Retencin total

Mar.

420.00

420.00

6,750.00

7,170.00

420.00

LCULO DE RENTA DE QUINTA CATEGORA


May.

Jun.

Jul.

Ago.

Set

Oct.

Nov.

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,225.00
8
41,800.00
5,225.00
5,225.00

5,225.00
7
36,575.00
5,225.00
5,225.00

5,225.00
6
31,350.00
5,225.00
5,225.00

5,225.00
5
26,125.00
5,225.00
5,225.00

5,225.00
4
20,900.00
5,225.00
5,225.00

5,225.00
3
15,675.00
5,225.00
5,225.00

5,225.00
2
10,450.00
5,225.00
5,225.00

16,900.00
45,000.00

22,125.00
45,000.00

27,350.00
45,000.00

114,150.00 114,150.00 114,150.00


(25,550.00) (25,550.00) (25,550.00)
88,600.00
88,600.00 88,600.00
13,290.00
13,290.00 13,290.00
(8,430.00) (8,430.00) (8,430.00)
4,860.00
4,860.00
4,860.00
8
8
8
607.50
607.50
607.50

88,600.00
88,600.00
-

88,600.00
88,600.00
-

32,575.00 37,800.00 43,025.00 48,250.00


45,000.00 45,000.00 45,000.00 45,000.00
459.00
459.00
459.00
459.00
114,609.00 114,609.00 114,609.00 114,609.00
(25,550.00) (25,550.00) (25,550.00) (25,550.00)
89,059.00 89,059.00 89,059.00 89,059.00
13,358.85 13,358.85 13,358.85 13,358.85
(10,321.35) (10,928.85) (10,928.85) (10,928.85)
3,037.50
2,430.00
2,430.00
2,430.00
5
4
4
4
607.50
607.50
607.50
607.50

88,600.00
459.00
89,059.00
13,358.85
-

89,059.00
89,059.00
-

89,059.00
89,059.00
-

89,059.00
89,059.00
-

89,059.00
89,059.00
-

0.00

0.00 (13,290.00)

0.00

0.00

0.00

0.00

68.85

607.50

607.50

676.35

607.50

607.50

607.50

607.50

Dic.
5,000.00
75.00
150.00
5,225.00
1
5,225.00
5,225.00
5,225.00
53,475.00
45,000.00
459.00
114,609.00
(25,550.00)
89,059.00
13,358.85
(12,751.35)
607.50
607.50

89,059.00
459.00
89,518.00
13,427.70
(13,358.85)
68.85
676.35