Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Calculadoras Fiscales en Excel 2013
Calculadoras Fiscales en Excel 2013
Estas hojas de trabajo se elaboraron con la diligencia y cuidado debidos; sin embargo, pueden existir supuestos particulares aplicables a algunos contribuyentes que no estn previstos en las
aplicaciones, por lo que se recomienda revisar y verificar los clculos a fin de dar debido cumplimiento a sus obligaciones fiscales y tomar esta herramienta como una ayuda y no como un
sistema universal.
251126914.xls.ms_office
Hoy
10/1/2014
#N/A
Actualizar tabla de INPC
Contribucin histrica
100,000.00
Actualizacin
Periodo de actualizacin
INPC a utilizar (mes anterior) o ltimo conocido
INPC a utilizar (importe)
Factor de actualizacin INPC (B) INPC (A)
Contribucin actualizada
Parte actualizada
Desde (A)
June-2009
May-2009
93.245433
Recargos
Periodo de recargos
Suma de tasas
Recargos
Desde
June-2009
Resumen
Contribucin actualizada
Recargos
Cantidad a enterar
11/14/2014
Hasta (B)
January-2013
November-2012
107.000000
1.1475
114,750.00
14,750.00
Hasta
December-2012
48.59%
55,757.03
114,750.00
55,757.03
170,507.03
Revista PAF
Artculos 113 de la Ley del Impuesto sobre la Renta y Octavo del Decreto del 1 de octubre de 2
Ejercicio
2013
Periodicidad de pago
Mensual
Ingreso gravable del periodo
3,937.17
Tipo de pago
Salarios
Aplica subsidio para el empleo?
SI
Nota. Las tarifas de impuesto para los ejercicios 2008 y 2009 son las mismas. Asimismo, las tarifas de
ejercicios 2010, 2011, 2012 y 2013 son iguales.
Ejercicio
(-)
(=)
(x)
(=)
(+)
(=)
Impuesto
Base
Lmite inferior
Excedente sobre el lmite inferior
Tasa de impuesto
Impuesto previo
Cuota fija
Impuesto
Determinacin
Impuesto
(-) Subsidio para el empleo
(=) Cantidad a retener
(=) Subsidio para el empleo a pagar en efectivo
Ingreso neto
2013
Mensual
2013
Mensual
3,937.17
496.08
3,441.09
6.40%
220.23
9.52
229.75
3,937.17
496.08
3,441.09
6.40%
220.23
9.52
229.75
229.75
382.46
0.00
152.71
229.75
382.46
0.00
152.71
4,089.88
4,089.88
s o asimilados
del 1 de octubre de 2007
251126914.xls.ms_office
2008
260,164.00
15,650.00
36,000.00
2,450.00
0.00
NO
NO
NO
NO
NO
NO
Base
Ingresos totales
(-) Ingresos exentos
(-) Impuesto local sobre salarios (cedular)
(=) Ingresos gravados
(-)
(=)
(x)
(=)
(+)
(=)
Impuesto
Base gravable
Lmite inferior
Excedente sobre el lmite inferior
Tasa de impuesto
Impuesto previo
Cuota fija
Impuesto
(-)
(=)
(-)
(=)
Determinacin anual
Impuesto
Suma de subsidios al empleo mensuales
Impuesto del ejercicio
Retenciones de ISR del ejercicio
Saldo a favor
2008
260,164.00
15,650.00
0.00
244,514.00
2008
260,164.00
15,650.00
0.00
244,514.00
244,514.00
123,580.21
120,933.79
21.36%
25,831.46
13,087.44
38,918.90
244,514.00
123,580.21
120,933.79
19.94%
24,114.20
13,087.44
37,201.64
38,918.90
2,450.00
36,468.90
36,000.00
468.90
37,201.64
2,450.00
34,751.64
36,000.00
1,248.36
Revista PAF
251126914.xls.ms_office
(-)
(=)
(x)
(=)
(+)
(=)
(-)
(=)
(x)
(=)
(x)
(=)
(+)
(=)
(x)
(=)
(-)
(=)
(-)
(=)
(=)
2006
Mensual
14,510.00
Salarios
0.8500
SI
2007
Mensual
2006
Mensual
2005
Mensual
2004
Mensual
2003
Mensual
Impuesto
Base
Lmite inferior
Excedente sobre el lmite inferior
Tasa de impuesto
Impuesto previo
Cuota fija
Impuesto
14,510.00
8,601.51
5,908.49
28.00%
1,654.38
1,228.98
2,883.36
14,510.00
8,601.51
5,908.49
29.00%
1,713.46
1,228.98
2,942.44
14,510.00
8,601.51
5,908.49
30.00%
1,772.55
1,228.98
3,001.53
14,510.00
9,117.63
5,392.37
33.00%
1,779.48
1,568.80
3,348.28
14,510.00
9,117.63
5,392.37
33.00%
1,779.48
1,568.80
3,348.28
Subsidio
Base
Lmite inferior
Excedente sobre el lmite inferior
Tasa de impuesto
Impuesto marginal
Porcentaje de subsidio
Subsidio previo
Cuota fija de subsidio
Subsidio
Proporcin de subsidio acreditable
Subsidio acreditable
Subsidio no acreditable
14,510.00
10,298.36
4,211.64
28.00%
1,179.26
40.00%
471.70
852.05
1,323.75
0.7000
926.63
397.13
14,510.00
10,298.36
4,211.64
29.00%
1,221.38
40.00%
488.55
860.53
1,349.08
0.7000
944.36
404.72
14,510.00
10,298.36
4,211.64
30.00%
1,263.49
40.00%
505.40
869.01
1,374.41
0.7000
962.08
412.32
14,510.00
9,117.63
5,392.37
33.00%
1,779.48
40.00%
711.79
784.39
1,496.18
0.7000
1,047.33
448.85
14,510.00
9,117.63
5,392.37
33.00%
1,779.48
40.00%
711.79
784.39
1,496.18
0.7000
1,047.33
448.85
2,883.36
926.63
1,956.73
0.00
1,956.73
0.00
2,942.44
944.36
1,998.09
0.00
1,998.09
0.00
3,001.53
962.08
2,039.44
0.00
2,039.44
0.00
3,348.28
1,047.33
2,300.95
157.41
2,143.54
0.00
3,348.28
1,047.33
2,300.95
157.41
2,143.54
0.00
12,553.27
12,511.91
12,470.56
12,366.46
12,366.46
Determinacin
Impuesto
Subsidio acreditable
Diferencia
Crdito al salario
Cantidad a cargo
Crdito a pagar en efectivo
Ingreso neto
Revista PAF
251126914.xls.ms_office
Ajuste anual de salarios Artculo 116 de la Ley del Impuesto sobre la Renta
El trabajador:
Ao
Ingresos totales del ejercicio
Ingresos exentos del ejercicio
Retenciones de ISR del ejercicio
Suma de crditos al salario mensuales
Proporcin de subsidio
Impuesto local sobre salarios (cedular)
2007
158,977.00
6,563.00
18,921.00
0.00
0.9698
0.00
Base
Ingresos totales
(-) Ingresos exentos
(-) Impuesto local sobre salarios (cedular)
(=) Ingresos gravados
2007
158,977.00
6,563.00
0.00
152,414.00
2006
158,977.00
6,563.00
0.00
152,414.00
2005
158,977.00
6,563.00
2004
158,977.00
6,563.00
2003
158,977.00
6,563.00
152,414.00
152,414.00
152,414.00
Impuesto
Base gravable
Lmite inferior
Excedente sobre el lmite inferior
Tasa de impuesto
Impuesto previo
Cuota fija
Impuesto
152,414.00
103,218.01
49,195.99
28.00%
13,774.88
14,747.76
28,522.64
152,414.00
103,218.01
49,195.99
29.00%
14,266.84
14,747.76
29,014.60
152,414.00
103,218.01
49,195.99
30.00%
14,758.80
14,747.76
29,506.56
152,414.00
109,411.34
43,002.66
33.00%
14,190.88
18,825.55
33,016.43
152,414.00
109,411.34
43,002.66
33.00%
14,190.88
18,825.55
33,016.43
Subsidio
Base Gravable
Lmite inferior
Excedente sobre el lmite inferior
Tasa de impuesto
Impuesto marginal
Porcentaje de subsidio
Subsidio previo
Cuota fija de subsidio
Subsidio
Proporcin de subsidio acreditable
Subsidio acreditable
Subsidio no acreditable
152,414.00
123,580.21
28,833.79
28.00%
8,073.46
40.00%
3,229.38
10,224.60
13,453.98
0.9396
12,641.36
812.62
152,414.00
123,580.21
28,833.79
29.00%
8,361.80
40.00%
3,344.72
10,326.36
13,671.08
0.9396
12,845.35
825.73
152,414.00
123,580.21
28,833.79
30.00%
8,650.14
40.00%
3,460.05
10,428.12
13,888.17
0.9396
13,049.33
838.85
152,414.00
109,411.34
43,002.66
33.00%
14,190.88
40.00%
5,676.35
9,412.62
15,088.97
0.9396
14,177.60
911.37
152,414.00
109,411.34
43,002.66
33.00%
14,190.88
40.00%
5,676.35
9,412.62
15,088.97
0.9396
14,177.60
911.37
28,522.64
12,641.36
15,881.27
0.00
15,881.27
18,921.00
3,039.73
29,014.60
12,845.35
16,169.25
0.00
16,169.25
18,921.00
2,751.75
29,506.56
13,049.33
16,457.23
0.00
16,457.23
18,921.00
2,463.77
33,016.43
14,177.60
18,838.83
0.00
18,838.83
18,921.00
82.17
33,016.43
14,177.60
18,838.83
0.00
18,838.83
18,921.00
82.17
(-)
(=)
(x)
(=)
(+)
(=)
(-)
(=)
(x)
(=)
(x)
(=)
(+)
(=)
(x)
(=)
(-)
(=)
(-)
(=)
(-)
(=)
Determinacin anual
Impuesto
Subsidio acreditable
Diferencia
Suma de crditos al salario mensuales
Impuesto del ejercicio
Retenciones de ISR del ejercicio
Saldo a favor
NO
NO
NO
NO
NO
NO
Revista PAF
251126914.xls.ms_office
rea Geogrfica
B
64.76
61.38
NA
rea Geogrfica
A
85.67
81.18
No aplica
Descripcin
Es la persona que prepara y sirve bebidas alcohlicas en bares, cantinas, restaurantes, hoteles y establecimientos similares, a
peticin de los meseros o directamente a clientes en la barra. Mezcla adecuadamente los diversos ingredientes para preparar
bebidas corrientes o especiales, sirve cocteles o bebidas sin mezcla. Lleva al da la dotacin de bebidas y otros artculos
necesarios. Cuida del lavado y secado de vasos, copas y dems recipientes.
Revista PAF
Portal e-paf
251126914.xls.ms_office
2013
2013
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
0.31
6.40%
114.25
969.50
2.17
6.40%
138.51
243.40
8.13
10.88%
969.51
1,703.80
56.91
10.88%
243.41
282.94
19.55
16.00%
1,703.81
1,980.58
136.85
16.00%
282.95
338.76
25.87
17.92%
1,980.59
2,371.32
181.09
17.92%
338.77
683.23
35.88
21.36%
2,371.33
4,782.61
251.16
21.36%
683.24
1,076.87
109.45
23.52%
4,782.62
7,538.09
766.15
23.52%
1,076.88
En adelante
202.04
30.00%
7,538.10
En adelante
1,414.28
30.00%
Cantidad de
subsidio para
el empleo
diario
Cantidad de
subsidio para
el empleo
semanal
0.01
58.19
13.39
0.01
407.33
93.73
58.20
87.28
13.38
407.34
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
146.25
12.58
814.67
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.84
7.16
1,638.08
1,699.88
50.12
242.85
En adelante
0.00
1,699.89
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2013
2013
15 das
Mensuales
Cuota fija
0.01
244.80
244.81
2,077.50
4.65
6.40%
496.08
4,210.41
9.52
6.40%
2,077.51
3,651.00
121.95
10.88%
4,210.42
7,399.42
247.23
10.88%
3,651.01
4,244.10
293.25
16.00%
7,399.43
8,601.50
594.24
16.00%
4,244.11
5,081.40
388.05
17.92%
8,601.51
10,298.35
786.55
17.92%
5,081.41
10,248.45
538.20
21.36%
10,298.36
20,770.29
1,090.62
21.36%
10,248.46
16,153.05
1,641.75
23.52%
20,770.30
32,736.83
3,327.42
23.52%
16,153.06
En adelante
3,030.60
30.00%
32,736.84
En adelante
6,141.95
30.00%
Cantidad de
subsidio para
el empleo
quincenal
Cantidad de
subsidio para
el empleo
mensual
0.01
872.85
200.85
0.01
1,768.96
407.02
872.86
1,309.20
200.70
1,768.97
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
2,193.75
188.70
3,537.88
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.60
107.40
7,113.91
7,382.33
217.61
3,642.61
En adelante
0.00
7,382.34
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2013
Anual
Lmite inferior Lmite superior
Revista PAF
Cuota fija
0.01
5,952.84
5,952.85
50,524.92
114.24
6.40%
50,524.93
88,793.04
2,966.76
10.88%
88,793.05
103,218.00
7,130.88
16.00%
103,218.01
123,580.20
9,438.60
17.92%
123,580.21
249,243.48
13,087.44
21.36%
249,243.49
392,841.96
39,929.04
23.52%
392,841.97
En adelante
73,703.40
30.00%
Portal e-paf
251126914.xls.ms_office
2012
2012
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
0.31
6.40%
114.25
969.50
2.17
6.40%
138.51
243.40
8.13
10.88%
969.51
1,703.80
56.91
10.88%
243.41
282.94
19.55
16.00%
1,703.81
1,980.58
136.85
16.00%
282.95
338.76
25.87
17.92%
1,980.59
2,371.32
181.09
17.92%
338.77
683.23
35.88
21.36%
2,371.33
4,782.61
251.16
21.36%
683.24
1,076.87
109.45
23.52%
4,782.62
7,538.09
766.15
23.52%
1,076.88
En adelante
202.04
30.00%
7,538.10
En adelante
1,414.28
30.00%
Cantidad de
subsidio para
el empleo
diario
Cantidad de
subsidio para
el empleo
semanal
0.01
58.19
13.39
0.01
407.33
93.73
58.20
87.28
13.38
407.34
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
146.25
12.58
814.67
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.84
7.16
1,638.08
1,699.88
50.12
242.85
En adelante
0.00
1,699.89
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2012
2012
15 das
Mensuales
Cuota fija
0.01
244.80
244.81
2,077.50
4.65
6.40%
496.08
4,210.41
9.52
6.40%
2,077.51
3,651.00
121.95
10.88%
4,210.42
7,399.42
247.23
10.88%
3,651.01
4,244.10
293.25
16.00%
7,399.43
8,601.50
594.24
16.00%
4,244.11
5,081.40
388.05
17.92%
8,601.51
10,298.35
786.55
17.92%
5,081.41
10,248.45
538.20
21.36%
10,298.36
20,770.29
1,090.62
21.36%
10,248.46
16,153.05
1,641.75
23.52%
20,770.30
32,736.83
3,327.42
23.52%
16,153.06
En adelante
3,030.60
30.00%
32,736.84
En adelante
6,141.95
30.00%
Cantidad de
subsidio para
el empleo
quincenal
Cantidad de
subsidio para
el empleo
mensual
0.01
872.85
200.85
0.01
1,768.96
407.02
872.86
1,309.20
200.70
1,768.97
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
2,193.75
188.70
3,537.88
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.60
107.40
7,113.91
7,382.33
217.61
3,642.61
En adelante
0.00
7,382.34
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2012
Anual
Lmite inferior Lmite superior
Revista PAF
Cuota fija
0.01
5,952.84
5,952.85
50,524.92
114.24
6.40%
50,524.93
88,793.04
2,966.76
10.88%
88,793.05
103,218.00
7,130.88
16.00%
103,218.01
123,580.20
9,438.60
17.92%
123,580.21
249,243.48
13,087.44
21.36%
249,243.49
392,841.96
39,929.04
23.52%
392,841.97
En adelante
73,703.40
30.00%
Portal e-paf
251126914.xls.ms_office
2011
2011
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
0.31
6.40%
114.25
969.50
2.17
6.40%
138.51
243.40
8.13
10.88%
969.51
1,703.80
56.91
10.88%
243.41
282.94
19.55
16.00%
1,703.81
1,980.58
136.85
16.00%
282.95
338.76
25.87
17.92%
1,980.59
2,371.32
181.09
17.92%
338.77
683.23
35.88
21.36%
2,371.33
4,782.61
251.16
21.36%
683.24
1,076.87
109.45
23.52%
4,782.62
7,538.09
766.15
23.52%
1,076.88
En adelante
202.04
30.00%
7,538.10
En adelante
1,414.28
30.00%
Cantidad de
subsidio para
el empleo
diario
Cantidad de
subsidio para
el empleo
semanal
0.01
58.19
13.39
0.01
407.33
93.73
58.20
87.28
13.38
407.34
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
146.25
12.58
814.67
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.84
7.16
1,638.08
1,699.88
50.12
242.85
En adelante
0.00
1,699.89
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2011
2011
15 das
Mensuales
Cuota fija
0.01
244.80
244.81
2,077.50
4.65
6.40%
496.08
4,210.41
9.52
6.40%
2,077.51
3,651.00
121.95
10.88%
4,210.42
7,399.42
247.23
10.88%
3,651.01
4,244.10
293.25
16.00%
7,399.43
8,601.50
594.24
16.00%
4,244.11
5,081.40
388.05
17.92%
8,601.51
10,298.35
786.55
17.92%
5,081.41
10,248.45
538.20
21.36%
10,298.36
20,770.29
1,090.62
21.36%
10,248.46
16,153.05
1,641.75
23.52%
20,770.30
32,736.83
3,327.42
23.52%
16,153.06
En adelante
3,030.60
30.00%
32,736.84
En adelante
6,141.95
30.00%
Cantidad de
subsidio para
el empleo
quincenal
Cantidad de
subsidio para
el empleo
mensual
0.01
872.85
200.85
0.01
1,768.96
407.02
872.86
1,309.20
200.70
1,768.97
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
2,193.75
188.70
3,537.88
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.60
107.40
7,113.91
7,382.33
217.61
3,642.61
En adelante
0.00
7,382.34
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2011
Anual
Lmite inferior Lmite superior
Revista PAF
Cuota fija
0.01
5,952.84
5,952.85
50,524.92
114.24
6.40%
50,524.93
88,793.04
2,966.76
10.88%
88,793.05
103,218.00
7,130.88
16.00%
103,218.01
123,580.20
9,438.60
17.92%
123,580.21
249,243.48
13,087.44
21.36%
249,243.49
392,841.96
39,929.04
23.52%
392,841.97
En adelante
73,703.40
30.00%
Portal e-paf
251126914.xls.ms_office
2010
2010
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
0.31
6.40%
114.25
969.50
2.17
6.40%
138.51
243.40
8.13
10.88%
969.51
1,703.80
56.91
10.88%
243.41
282.94
19.55
16.00%
1,703.81
1,980.58
136.85
16.00%
282.95
338.76
25.87
17.92%
1,980.59
2,371.32
181.09
17.92%
338.77
683.23
35.88
21.36%
2,371.33
4,782.61
251.16
21.36%
683.24
1,076.87
109.45
23.52%
4,782.62
7,538.09
766.15
23.52%
1,076.88
En adelante
202.04
30.00%
7,538.10
En adelante
1,414.28
30.00%
Cantidad de
subsidio para
el empleo
diario
Cantidad de
subsidio para
el empleo
semanal
0.01
58.19
13.39
0.01
407.33
93.73
58.20
87.28
13.38
407.34
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
146.25
12.58
814.67
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.84
7.16
1,638.08
1,699.88
50.12
242.85
En adelante
0.00
1,699.89
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2010
2010
15 das
Mensuales
Cuota fija
0.01
244.80
244.81
2,077.50
4.65
6.40%
496.08
4,210.41
9.52
6.40%
2,077.51
3,651.00
121.95
10.88%
4,210.42
7,399.42
247.23
10.88%
3,651.01
4,244.10
293.25
16.00%
7,399.43
8,601.50
594.24
16.00%
4,244.11
5,081.40
388.05
17.92%
8,601.51
10,298.35
786.55
17.92%
5,081.41
10,248.45
538.20
21.36%
10,298.36
20,770.29
1,090.62
21.36%
10,248.46
16,153.05
1,641.75
23.52%
20,770.30
32,736.83
3,327.42
23.52%
16,153.06
En adelante
3,030.60
30.00%
32,736.84
En adelante
6,141.95
30.00%
Cantidad de
subsidio para
el empleo
quincenal
Cantidad de
subsidio para
el empleo
mensual
0.01
872.85
200.85
0.01
1,768.96
407.02
872.86
1,309.20
200.70
1,768.97
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
2,193.75
188.70
3,537.88
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.60
107.40
7,113.91
7,382.33
217.61
3,642.61
En adelante
0.00
7,382.34
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2010
Anual
Lmite inferior Lmite superior
Revista PAF
Cuota fija
0.01
5,952.84
5,952.85
50,524.92
114.24
6.40%
50,524.93
88,793.04
2,966.76
10.88%
88,793.05
103,218.00
7,130.88
16.00%
103,218.01
123,580.20
9,438.60
17.92%
123,580.21
249,243.48
13,087.44
21.36%
249,243.49
392,841.96
39,929.04
23.52%
392,841.97
En adelante
73,703.40
30.00%
Portal e-paf
251126914.xls.ms_office
2009
2009
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
0.31
6.40%
114.25
969.50
2.17
6.40%
138.51
243.40
8.13
10.88%
969.51
1,703.80
56.91
10.88%
243.41
282.94
19.55
16.00%
1,703.81
1,980.58
136.85
16.00%
282.95
338.76
25.87
17.92%
1,980.59
2,371.32
181.09
17.92%
338.77
683.23
35.88
19.94%
2,371.33
4,782.61
251.16
19.94%
683.24
1,076.87
104.55
21.95%
4,782.62
7,538.09
731.85
21.95%
1,076.88
En adelante
190.96
28.00%
7,538.10
En adelante
1,336.72
28.00%
Cantidad de
subsidio para
el empleo
diario
Cantidad de
subsidio para
el empleo
semanal
0.01
58.19
13.39
0.01
407.33
93.73
58.20
87.28
13.38
407.34
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
146.25
12.58
814.67
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.84
7.16
1,638.08
1,699.88
50.12
242.85
En adelante
0.00
1,699.89
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2009
2009
15 das
Mensuales
Cuota fija
0.01
244.80
244.81
2,077.50
4.65
6.40%
496.08
4,210.41
9.52
6.40%
2,077.51
3,651.00
121.95
10.88%
4,210.42
7,399.42
247.23
10.88%
3,651.01
4,244.10
293.25
16.00%
7,399.43
8,601.50
594.24
16.00%
4,244.11
5,081.40
388.05
17.92%
8,601.51
10,298.35
786.55
17.92%
5,081.41
10,248.45
538.20
19.94%
10,298.36
20,770.29
1,090.62
19.94%
10,248.46
16,153.05
1,568.25
21.95%
20,770.30
32,736.83
3,178.30
21.95%
16,153.06
En adelante
2,864.40
28.00%
32,736.84
En adelante
5,805.20
28.00%
Cantidad de
subsidio para
el empleo
quincenal
Cantidad de
subsidio para
el empleo
mensual
0.01
872.85
200.85
0.01
1,768.96
407.02
872.86
1,309.20
200.70
1,768.97
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
2,193.75
188.70
3,537.88
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.60
107.40
7,113.91
7,382.33
217.61
3,642.61
En adelante
0.00
7,382.34
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2009
Anual
Lmite inferior Lmite superior
Revista PAF
Cuota fija
0.01
5,952.84
5,952.85
50,524.92
114.24
6.40%
50,524.93
88,793.04
2,966.76
10.88%
88,793.05
103,218.00
7,130.88
16.00%
103,218.01
123,580.20
9,438.60
17.92%
123,580.21
249,243.48
13,087.44
19.94%
249,243.49
392,841.96
38,139.60
21.95%
392,841.97
En adelante
69,662.40
28.00%
Portal e-paf
251126914.xls.ms_office
2008
2008
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
0.31
6.40%
114.25
969.50
2.17
6.40%
138.51
243.40
8.13
10.88%
969.51
1,703.80
56.91
10.88%
243.41
282.94
19.55
16.00%
1,703.81
1,980.58
136.85
16.00%
282.95
338.76
25.87
17.92%
1,980.59
2,371.32
181.09
17.92%
338.77
683.23
35.88
19.94%
2,371.33
4,782.61
251.16
19.94%
683.24
1,076.87
104.55
21.95%
4,782.62
7,538.09
731.85
21.95%
1,076.88
En adelante
190.96
28.00%
7,538.10
En adelante
1,336.72
28.00%
Cantidad de
subsidio para
el empleo
diario
Cantidad de
subsidio para
el empleo
semanal
0.01
58.19
13.39
0.01
407.33
93.73
58.20
87.28
13.38
407.34
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
146.25
12.58
814.67
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.84
7.16
1,638.08
1,699.88
50.12
242.85
En adelante
0.00
1,699.89
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2008
2008
15 das
Mensuales
Cuota fija
0.01
244.80
244.81
2,077.50
4.65
6.40%
496.08
4,210.41
9.52
6.40%
2,077.51
3,651.00
121.95
10.88%
4,210.42
7,399.42
247.23
10.88%
3,651.01
4,244.10
293.25
16.00%
7,399.43
8,601.50
594.24
16.00%
4,244.11
5,081.40
388.05
17.92%
8,601.51
10,298.35
786.55
17.92%
5,081.41
10,248.45
538.20
19.94%
10,298.36
20,770.29
1,090.62
19.94%
10,248.46
16,153.05
1,568.25
21.95%
20,770.30
32,736.83
3,178.30
21.95%
16,153.06
En adelante
2,864.40
28.00%
32,736.84
En adelante
5,805.20
28.00%
Cantidad de
subsidio para
el empleo
quincenal
Cantidad de
subsidio para
el empleo
mensual
0.01
872.85
200.85
0.01
1,768.96
407.02
872.86
1,309.20
200.70
1,768.97
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
2,193.75
188.70
3,537.88
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.60
107.40
7,113.91
7,382.33
217.61
3,642.61
En adelante
0.00
7,382.34
En adelante
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2008
Anual
Lmite inferior Lmite superior
Revista PAF
Cuota fija
0.01
5,952.84
5,952.85
50,524.92
114.24
6.40%
50,524.93
88,793.04
2,966.76
10.88%
88,793.05
103,218.00
7,130.88
16.00%
103,218.01
123,580.20
9,438.60
17.92%
123,580.21
249,243.48
13,087.44
19.94%
249,243.49
392,841.96
38,139.60
21.95%
392,841.97
En adelante
69,662.40
28.00%
Portal e-paf
251126914.xls.ms_office
En esta hoja siempre aparecer primero la tabla de impuesto, debajo de ella la de subsidio y en su caso, debaj
2007
2007
Diario
7 das
Cuota fija
0.01
16.32
16.33
138.50
138.51
243.40
12.71
17%
969.51
1,703.80
88.97
17%
243.41
282.95
282.94
En adelante
30.54
40.43
25%
1,703.81
1,980.59
1,980.58
En adelante
213.78
283.01
25%
Cuota fija
28%
Cuota fija
28%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
16.32
0.00
50%
0.01
114.24
0.00
50%
16.33
138.50
0.24
50%
114.25
969.50
1.68
50%
138.51
243.40
6.35
50%
969.51
1,703.80
44.45
50%
243.41
282.94
15.27
50%
1,703.81
1,980.58
106.89
50%
282.95
338.76
20.21
50%
1,980.59
2,371.32
141.47
50%
338.77
683.23
28.03
40%
2,371.33
4,782.61
196.21
40%
683.24
1,076.88
1,076.87
En adelante
66.61
99.67
30%
4,782.62
7,538.10
7,538.09
En adelante
466.27
697.69
30%
0%
0.01
58.19
Crdito al
salario
13.39
0.01
407.33
Crdito al
salario
93.73
58.20
85.68
13.38
407.34
599.76
93.66
85.69
87.28
13.38
599.77
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
124.52
12.58
814.67
871.64
88.06
124.53
146.25
12.58
871.65
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.85
242.84
En adelante
7.16
0.00
1,638.08
1,699.89
1,699.88
En adelante
50.12
0.00
Revista PAF
0%
Portal e-paf
251126914.xls.ms_office
2007 - 2003
2007
2007
15 das
Mensuales
0.01
244.80
244.81
2,077.50
2,077.51
3,651.00
3,651.01
4,244.11
4,244.10
En adelante
Cuota fija
25%
28%
7,399.43
8,601.51
8,601.50
En adelante
Cuota fija
386.31
17%
928.46
1,228.98
25%
Cuota fija
28%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
244.80
0.00
50%
0.01
496.07
0.00
50%
244.81
2,077.50
3.60
50%
496.08
4,210.41
7.44
50%
2,077.51
3,651.00
95.25
50%
4,210.42
7,399.42
193.17
50%
3,651.01
4,244.10
229.05
50%
7,399.43
8,601.50
464.19
50%
4,244.11
5,081.40
303.15
50%
8,601.51
10,298.35
614.49
50%
5,081.41
10,248.45
420.45
40%
10,298.36
20,770.29
852.05
40%
10,248.46
16,153.06
16,153.05
En adelante
999.15
1,495.05
30%
20,770.30
32,736.84
32,736.83
En adelante
2,024.91
3,030.10
30%
0%
0.01
872.85
Crdito al
salario
200.85
0.01
1,768.96
Crdito al
salario
407.02
872.86
1,285.20
200.70
1,768.97
2,604.68
406.83
1,285.21
1,309.20
200.70
2,604.69
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
1,867.80
188.70
3,537.88
3,785.54
382.46
1,867.81
2,193.75
188.70
3,785.55
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.61
3,642.60
En adelante
107.40
0.00
7,113.91
7,382.34
7,382.33
En adelante
217.61
0.00
Revista PAF
0%
Portal e-paf
251126914.xls.ms_office
2007
Anual
Lmite inferior Lmite superior
0.01
5,952.84
5,952.85
50,524.92
50,524.93
88,793.04
4,635.72
17%
88,793.05
103,218.01
103,218.00
En adelante
11,141.52
14,747.76
25%
Cuota fija
28%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
5,952.84
0.00
50%
5,952.85
50,524.92
89.28
50%
50,524.93
88,793.04
2,318.04
50%
88,793.05
103,218.00
5,570.28
50%
103,218.01
123,580.20
7,373.88
50%
123,580.21
249,243.48
10,224.60
40%
249,243.49
392,841.97
392,841.96
En adelante
24,298.92
36,361.20
30%
Revista PAF
Cuota fija
0%
Crdito al
salario
Portal e-paf
251126914.xls.ms_office
2006
2006
Diario
7 das
0.01
16.32
16.33
138.50
138.51
243.40
12.71
17%
969.51
1,703.80
88.97
17%
243.41
282.95
282.94
En adelante
30.54
40.43
25%
1,703.81
1,980.59
1,980.58
En adelante
213.78
283.01
25%
Cuota fija
29%
Cuota fija
29%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
16.32
0.00
50%
0.01
114.24
0.00
50%
16.33
138.50
0.24
50%
114.25
969.50
1.68
50%
138.51
243.40
6.35
50%
969.51
1,703.80
44.45
50%
243.41
282.94
15.27
50%
1,703.81
1,980.58
106.89
50%
282.95
338.76
20.21
50%
1,980.59
2,371.32
141.47
50%
338.77
683.23
28.31
40%
2,371.33
4,782.61
198.17
40%
683.24
1,076.88
1,076.87
En adelante
68.27
102.51
30%
0%
4,782.62
7,538.10
7,538.09
En adelante
477.89
717.57
30%
0%
0.01
58.19
Crdito al
salario
13.39
0.01
407.33
Crdito al
salario
93.73
58.20
85.68
13.38
407.34
599.76
93.66
85.69
87.28
13.38
599.77
610.96
93.66
87.29
114.24
13.38
610.97
799.68
93.66
114.25
116.38
12.92
799.69
814.66
90.44
116.39
124.52
12.58
814.67
871.64
88.06
124.53
146.25
12.58
871.65
1,023.75
88.06
146.26
155.17
11.65
1,023.76
1,086.19
81.55
155.18
175.51
10.69
1,086.20
1,228.57
74.83
175.52
204.76
9.69
1,228.58
1,433.32
67.83
204.77
234.01
8.34
1,433.33
1,638.07
58.38
234.02
242.85
242.84
En adelante
7.16
0.00
1,638.08
1,699.89
1,699.88
En adelante
50.12
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2006
2006
15 das
Mensuales
0.01
244.80
244.81
2,077.50
2,077.51
3,651.00
3,651.01
4,244.11
4,244.10
En adelante
Cuota fija
25%
29%
7,399.43
8,601.51
8,601.50
En adelante
17%
928.46
1,228.98
25%
29%
Por ciento para
aplicarse sobre el
impuesto marginal %
Cuota fija
0.01
244.80
0.00
50%
0.01
496.07
50%
244.81
2,077.50
3.60
50%
496.08
4,210.41
7.44
50%
2,077.51
3,651.00
95.25
50%
4,210.42
7,399.42
193.17
50%
3,651.01
4,244.10
229.05
50%
7,399.43
8,601.50
464.19
50%
4,244.11
5,081.40
303.15
50%
8,601.51
10,298.35
614.49
50%
5,081.41
10,248.45
424.65
40%
10,298.36
20,770.29
860.53
40%
10,248.46
16,153.06
16,153.05
En adelante
1,024.05
1,537.65
30%
0%
20,770.30
32,736.84
32,736.83
En adelante
2,075.27
3,116.36
30%
0%
0.01
872.85
Crdito al
salario
200.85
0.01
1,768.96
Crdito al
salario
407.02
872.86
1,285.20
200.70
1,768.97
2,604.68
406.83
1,285.21
1,309.20
200.70
2,604.69
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
1,867.80
188.70
3,537.88
3,785.54
382.46
1,867.81
2,193.75
188.70
3,785.55
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.61
3,642.60
En adelante
107.40
0.00
7,113.91
7,382.34
7,382.33
En adelante
217.61
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2006
Anual
Lmite inferior Lmite superior
0.01
5,952.84
5,952.85
50,524.92
50,524.93
88,793.04
4,635.72
17%
88,793.05
103,218.01
103,218.00
En adelante
11,141.52
14,747.76
25%
Cuota fija
29%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
5,952.84
0.00
50%
5,952.85
50,524.92
89.28
50%
50,524.93
88,793.04
2,318.04
50%
88,793.05
103,218.00
5,570.28
50%
103,218.01
123,580.20
7,373.88
50%
123,580.21
249,243.48
10,326.36
40%
249,243.49
392,841.97
392,841.96
En adelante
24,903.24
37,396.32
30%
0%
Revista PAF
Crdito al
salario
Portal e-paf
251126914.xls.ms_office
2005
2005
Diario
7 das
0.01
16.32
16.33
138.50
138.51
243.40
12.71
17%
969.51
1,703.80
88.97
17%
243.41
282.95
282.94
En adelante
30.54
40.43
25%
1,703.81
1,980.59
1,980.58
En adelante
213.78
283.01
25%
30%
Cuota fija
Cuota fija
30%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
16.32
50%
0.01
114.24
0.00
50%
16.33
138.5
0.24
50%
114.25
969.5
1.68
50%
138.51
243.4
6.35
50%
969.51
1,703.80
44.45
50%
243.41
282.94
15.27
50%
1,703.81
1,980.58
106.89
50%
282.95
338.76
20.21
50%
1,980.59
2,371.32
141.47
50%
338.77
683.23
28.59
40%
2,371.33
4,782.61
200.13
40%
683.24
1,076.88
1,076.87
En adelante
69.92
105.35
30%
0%
4,782.62
7,538.10
7,538.09
En adelante
489.44
737.45
30%
0%
0.01
58.2
85.69
87.29
114.25
116.39
124.53
146.26
155.18
175.52
204.77
234.02
242.85
Revista PAF
58.19
85.68
87.28
114.24
116.38
124.52
146.25
155.17
175.51
204.76
234.01
242.84
En adelante
Crdito al
salario
13.39
13.38
13.38
13.38
12.92
12.58
12.58
11.65
10.69
9.69
8.34
7.16
0.00
0.01
407.33
Crdito al
salario
93.73
407.34
599.76
93.66
599.77
610.96
93.66
610.97
799.68
93.66
799.69
814.66
90.44
814.67
871.64
88.06
871.65
1,023.75
88.06
1,023.76
1,086.19
81.55
1,086.20
1,228.57
74.83
1,228.58
1,433.32
67.83
1,433.33
1,638.07
58.38
1,638.08
1,699.89
1,699.88
En adelante
50.12
0.00
Portal e-paf
251126914.xls.ms_office
2005
2005
15 das
Mensuales
0.01
244.80
244.81
2,077.50
2,077.51
3,651.00
3,651.01
4,244.11
4,244.10
En adelante
Cuota fija
25%
30%
7,399.43
8,601.51
8,601.50
En adelante
17%
928.46
1,228.98
25%
Cuota fija
30%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
244.80
0.00
50%
0.01
496.07
0.00
50%
244.81
2,077.50
3.60
50%
496.08
4,210.41
7.44
50%
2,077.51
3,651.00
95.25
50%
4,210.42
7,399.42
193.17
50%
3,651.01
4,244.10
229.05
50%
7,399.43
8,601.50
464.19
50%
4,244.11
5,081.40
303.15
50%
8,601.51
10,298.35
614.49
50%
5,081.41
10,248.45
428.85
40%
10,298.36
20,770.29
869.01
40%
10,248.46
16,153.06
16,153.05
En adelante
1,048.80
1,580.25
30%
0%
20,770.30
32,736.84
32,736.83
En adelante
2,125.64
3,202.63
30%
0%
0.01
872.85
Crdito al
salario
200.85
0.01
1,768.96
Crdito al
salario
407.02
872.86
1,285.20
200.70
1,768.97
2,604.68
406.83
1,285.21
1,309.20
200.70
2,604.69
2,653.38
406.83
1,309.21
1,713.60
200.70
2,653.39
3,472.84
406.62
1,713.61
1,745.70
193.80
3,472.85
3,537.87
392.77
1,745.71
1,867.80
188.70
3,537.88
3,785.54
382.46
1,867.81
2,193.75
188.70
3,785.55
4,446.15
382.46
2,193.76
2,327.55
174.75
4,446.16
4,717.18
354.23
2,327.56
2,632.65
160.35
4,717.19
5,335.42
324.87
2,632.66
3,071.40
145.35
5,335.43
6,224.67
294.63
3,071.41
3,510.15
125.10
6,224.68
7,113.90
253.54
3,510.16
3,642.61
3,642.60
En adelante
107.40
0.00
7,113.91
7,382.34
7,382.33
En adelante
217.61
0.00
Revista PAF
Portal e-paf
251126914.xls.ms_office
2005
Anual
Lmite inferior Lmite superior
0.01
5,952.84
5,952.85
50,524.92
50,524.93
88,793.04
4,635.72
17%
88,793.05
103,218.01
103,218.00
En adelante
11,141.52
14,747.76
25%
Cuota fija
30%
Por ciento para
aplicarse sobre el
impuesto marginal %
0.01
5,952.84
0.00
50%
5,952.85
50,524.92
89.28
50%
50,524.93
88,793.04
2,318.04
50%
88,793.05
103,218.00
5,570.28
50%
103,218.01
123,580.20
7,373.88
50%
123,580.21
249,243.48
10,428.12
40%
249,243.49
392,841.97
392,841.96
En adelante
25,507.68
38,431.56
30%
0%
Revista PAF
Crdito al
salario
Portal e-paf
251126914.xls.ms_office
2004
2004
Diario
Lmite inferior Lmite superior
7 das
Cuota fija
Cuota fija
0.01
14.45
0.00
3%
0.01
101.15
0.00
3%
14.46
122.62
0.43
10%
101.16
858.34
3.01
10%
122.63
215.50
11.25
17%
858.35
1,508.50
78.75
17%
215.51
250.50
27.04
25%
1,508.51
1,753.50
189.28
25%
250.51
299.93
299.92
En adelante
35.79
51.61
32%
33%
1,753.51
2,099.45
2,099.44
En adelante
250.53
361.27
32%
33%
Cuota fija
Cuota fija
0.01
14.45
0.00
50%
0.01
101.15
0.00
50%
14.46
122.62
0.22
50%
101.16
858.34
1.54
50%
122.63
215.50
5.63
50%
858.35
1,508.50
39.41
50%
215.51
250.50
13.52
50%
1,508.51
1,753.50
94.64
50%
250.51
299.92
17.90
50%
1,753.51
2,099.44
125.30
50%
299.93
604.90
25.80
40%
2,099.45
4,234.30
180.60
40%
604.91
953.41
953.40
En adelante
66.06
101.61
30%
0%
4,234.31
6,673.81
6,673.80
En adelante
462.42
711.27
30%
0%
Crdito al
salario
Crdito al
salario
0.01
51.52
11.85
0.01
360.64
82.95
51.53
75.86
11.85
360.65
531.02
82.95
75.87
77.28
11.85
531.03
540.96
82.95
77.29
101.14
11.84
540.97
707.98
82.88
101.15
103.03
11.44
707.99
721.21
80.08
103.04
110.25
11.14
721.22
771.75
77.98
110.26
129.49
11.14
771.76
906.43
77.98
129.50
137.38
10.32
906.44
961.66
72.24
137.39
155.38
9.46
961.67
1,087.66
66.22
155.39
181.28
8.58
1,087.67
1,268.96
60.06
181.29
207.18
7.38
1,268.97
1,450.26
51.66
207.19
215.01
215.00
En adelante
6.34
5.18
1,450.27
1,505.01
1,505.00
En adelante
44.38
36.26
Revista PAF
Portal e-paf
251126914.xls.ms_office
2004
2004
15 das
Lmite inferior Lmite superior
Mensuales
Cuota fija
Cuota fija
0.01
216.75
0.00
3%
0.01
439.19
0.00
3%
216.76
1,839.30
6.45
10%
439.20
3,727.68
13.17
10%
1,839.31
3,232.50
168.75
17%
3,727.69
6,551.06
342.02
17%
3,232.51
3,757.50
405.60
25%
6,551.07
7,615.32
822.01
25%
3,757.51
4,498.81
4,498.80
En adelante
536.85
774.15
32%
33%
7,615.33
9,117.63
9,117.62
En adelante
1,088.07
1,568.80
32%
33%
Cuota fija
Cuota fija
0.01
216.75
0.00
50%
0.01
439.19
0.00
50%
216.76
1,839.30
3.30
50%
439.20
3,727.68
6.59
50%
1,839.31
3,232.50
84.45
50%
3,727.69
6,551.06
171.02
50%
3,232.51
3,757.50
202.80
50%
6,551.07
7,615.32
410.97
50%
3,757.51
4,498.80
268.50
50%
7,615.33
9,117.62
544.04
50%
4,498.81
9,073.50
387.00
40%
9,117.63
18,388.92
784.39
40%
9,073.51
14,301.01
14,301.00
En adelante
990.90
1,524.15
30%
0%
18,388.93
28,983.48
28,983.47
En adelante
2,008.22
3,088.86
30%
0%
Crdito al
salario
Crdito al
salario
0.01
772.80
177.75
0.01
1,566.14
360.35
772.81
1,137.90
177.75
1,566.15
2,306.05
360.19
1,137.91
1,159.20
177.75
2,306.06
2,349.16
360.19
1,159.21
1,517.10
177.60
2,349.17
3,074.67
360.00
1,517.11
1,545.45
171.60
3,074.68
3,132.24
347.74
1,545.46
1,653.75
167.10
3,132.25
3,351.52
338.61
1,653.76
1,942.35
167.10
3,351.53
3,936.39
338.61
1,942.36
2,060.70
154.80
3,936.40
4,176.34
313.62
2,060.71
2,330.70
141.90
4,176.35
4,723.70
287.62
2,330.71
2,719.20
128.70
4,723.71
5,511.00
260.85
2,719.21
3,107.70
110.70
5,511.01
6,298.27
224.47
3,107.71
3,225.01
3,225.00
En adelante
95.10
77.70
6,298.28
6,535.94
6,535.93
En adelante
192.66
157.41
Revista PAF
Portal e-paf
251126914.xls.ms_office
2004
Anual
Lmite inferior Lmite superior
0.01
5,270.20
0.00
3%
5,270.21
44,732.10
158.07
10%
44,732.11
78,612.70
4,104.20
17%
78,612.71
91,383.85
9,864.06
25%
91,383.86
109,411.34
109,411.33
En adelante
13,056.85
18,825.55
32%
33%
Cuota fija
0.01
5,270.20
0.00
50%
5,270.21
44,732.10
78.97
50%
44,732.11
78,612.70
2,052.13
50%
78,612.71
91,383.85
4,931.66
50%
91,383.86
109,411.33
6,528.36
50%
109,411.34
220,667.02
9,412.62
40%
220,667.03
347,801.61
347,801.60
En adelante
24,098.64
37,066.27
30%
0%
Revista PAF
Cuota fija
Crdito al
salario
Portal e-paf
251126914.xls.ms_office
2003
2003
Diario
7 das
0.01
14.45
14.46
122.62
0.43
10%
101.16
858.34
3.01
10%
122.63
215.50
11.25
17%
858.35
1,508.50
78.75
17%
215.51
250.50
27.04
25%
1,508.51
1,753.50
189.28
25%
250.51
299.92
35.79
32%
1,753.51
2,099.44
250.53
32%
299.93
604.90
51.61
33%
2,099.45
4,234.30
361.27
33%
604.91
En adelante
152.25
34%
4,234.31
En adelante
1,065.75
34%
Cuota fija
Cuota fija
0.01
14.45
0.00
50%
0.01
101.15
0.00
50%
14.46
122.62
0.22
50%
101.16
858.34
1.54
50%
122.63
215.50
5.63
50%
858.35
1,508.50
39.41
50%
215.51
250.50
13.52
50%
1,508.51
1,753.50
94.64
50%
250.51
299.92
17.90
50%
1,753.51
2,099.44
125.30
50%
299.93
604.90
25.80
40%
2,099.45
4,234.30
180.60
40%
604.91
953.40
66.06
30%
4,234.31
6,673.80
462.42
30%
953.41
En adelante
101.61
0%
6,673.81
En adelante
711.27
0%
0.01
51.52
Crdito al
salario
11.85
0.01
360.64
Crdito al
salario
82.95
51.53
75.86
11.85
360.65
531.02
82.95
75.87
77.28
11.85
531.03
540.96
82.95
77.29
101.14
11.84
540.97
707.98
82.88
101.15
103.03
11.44
707.99
721.21
80.08
103.04
110.25
11.14
721.22
771.75
77.98
110.26
129.49
11.14
771.76
906.43
77.98
129.5
137.38
10.32
906.44
961.66
72.24
137.39
155.38
9.46
961.67
1,087.66
66.22
155.39
181.28
8.58
1,087.67
1,268.96
60.06
181.29
207.18
7.38
1,268.97
1,450.26
51.66
207.19
215.00
6.34
1,450.27
1,505.00
44.38
215.01
En adelante
5.18
1,505.01
En adelante
36.26
Revista PAF
Portal e-paf
251126914.xls.ms_office
2003
2003
15 das
Mensuales
0.01
216.75
216.76
1,839.30
6.45
10%
439.20
3,727.68
13.17
10%
1,839.31
3,232.50
168.75
17%
3,727.69
6,551.06
342.02
17%
3,232.51
3,757.50
405.60
25%
6,551.07
7,615.32
822.01
25%
3,757.51
4,498.80
536.85
32%
7,615.33
9,117.62
1,088.07
32%
4,498.81
9,073.50
774.15
33%
9,117.63
18,388.92
1,568.80
33%
9,073.51
En adelante
2,283.75
34%
18,388.93
En adelante
4,628.33
34%
Cuota fija
Cuota fija
0.01
216.75
0.00
50%
0.01
439.19
0.00
50%
216.76
1,839.30
3.30
50%
439.20
3,727.68
6.59
50%
1,839.31
3,232.50
84.45
50%
3,727.69
6,551.06
171.02
50%
3,232.51
3,757.50
202.80
50%
6,551.07
7,615.32
410.97
50%
3,757.51
4,498.80
268.50
50%
7,615.33
9,117.62
544.04
50%
4,498.81
9,073.50
387.00
40%
9,117.63
18,388.92
784.39
40%
9,073.51
14,301.00
990.90
30%
18,388.93
28,983.47
2,008.22
30%
14,301.01
En adelante
1,524.15
0%
28,983.48
En adelante
3,088.86
0%
0.01
772.8
Crdito al
salario
177.75
0.01
1,566.14
Crdito al
salario
360.35
772.81
1,137.90
177.75
1,566.15
2,306.05
360.19
1,137.91
1,159.20
177.75
2,306.06
2,349.16
360.19
1,159.21
1,517.10
177.6
2,349.17
3,074.67
360.00
1,517.11
1,545.45
171.6
3,074.68
3,132.24
347.74
1,545.46
1,653.75
167.1
3,132.25
3,351.52
338.61
1,653.76
1,942.35
167.1
3,351.53
3,936.39
338.61
1,942.36
2,060.70
154.8
3,936.40
4,176.34
313.62
2,060.71
2,330.70
141.9
4,176.35
4,723.70
287.62
2,330.71
2,719.20
128.7
4,723.71
5,511.00
260.85
2,719.21
3,107.70
110.7
5,511.01
6,298.27
224.47
3,107.71
3,225.00
95.1
6,298.28
6,535.93
192.66
3,225.01
En adelante
77.7
6,535.94
En adelante
157.41
Revista PAF
Portal e-paf
251126914.xls.ms_office
2003
Anual
Lmite inferior Lmite superior
0.01
5,270.20
5,270.21
44,732.10
158.07
10%
44,732.11
78,612.70
4,104.20
17%
78,612.71
91,383.85
9,864.06
25%
91,383.86
109,411.33
13,056.85
32%
109,411.34
220,667.02
18,825.55
33%
220,667.03
En adelante
55,539.97
34%
Cuota fija
0.01
5,270.20
0.00
50%
5,270.21
44,732.10
78.97
50%
44,732.11
78,612.70
2,052.13
50%
78,612.71
91,383.85
4,931.66
50%
91,383.86
109,411.33
6,528.36
50%
109,411.34
220,667.02
9,412.62
40%
220,667.03
347,801.61
347,801.60
En adelante
24,098.64
37,066.27
30%
Revista PAF
0%
Crdito al
salario
Portal e-paf
251126914.xls.ms_office
ENE
107.678
104.284
100.228
96.575479
92.454470
86.989442
83.882135
80.670698
77.616490
74.242309
71.248785
67.754636
64.659788
59.808327
53.870121
45.263303
39.266557
31.054702
20.468620
18.569623
17.274370
15.517902
13.156630
10.350839
8.451313
6.280552
2.268763
1.110277
0.669169
0.416278
0.240074
0.114297
0.087342
0.068343
0.056223
0.047777
0.039969
0.031040
0.027708
0.023498
0.018963
0.017786
0.017037
0.016236
0.015434
ENE
FEB
108.208
104.496
100.604
97.134050
92.658589
87.248040
84.116596
80.794136
77.875087
74.686407
71.446698
67.711079
64.616995
60.338845
54.594080
46.055737
39.926409
31.779508
21.336133
18.665130
17.415503
15.701759
13.386308
10.585226
8.566002
6.804397
2.432471
1.159638
0.696969
0.438248
0.252958
0.118789
0.089487
0.069923
0.057031
0.048463
0.040852
0.031621
0.027861
0.024029
0.019119
0.017841
0.017108
0.016235
0.015490
FEB
MAR
109.002
104.556
100.797
97.823643
93.191645
87.880397
84.298649
80.895506
78.226090
74.939488
71.897692
68.057435
65.026394
60.673356
55.101291
46.595234
40.423305
32.479096
22.593921
18.761104
17.516998
15.861556
13.577211
10.771836
8.658862
7.152836
2.593225
1.213538
0.723977
0.456979
0.265202
0.123127
0.091401
0.071361
0.057805
0.048967
0.041565
0.031930
0.028037
0.024214
0.019287
0.017939
0.017173
0.016282
0.015505
MAR
ABR
109.074
104.228
100.789
97.511947
93.517823
88.080379
84.248309
81.014116
78.504686
75.052581
72.020440
68.429199
65.354409
61.018565
55.606974
47.031188
40.860022
33.402393
24.394282
18.852987
17.618013
16.002953
13.719438
10.935778
8.788353
7.372995
2.820119
1.276894
0.746254
0.476748
0.281992
0.129800
0.093463
0.072609
0.058323
0.049512
0.042193
0.032154
0.028274
0.024543
0.019593
0.018051
0.017260
0.016303
0.015547
ABR
MAY
108.711
103.899
100.046
96.897520
93.245433
87.985215
83.837311
80.653459
78.307462
74.864323
71.788047
68.567894
65.504376
61.246667
55.941485
47.405817
41.232932
34.011237
25.413863
18.944077
17.718721
16.108466
13.853554
11.126616
8.909318
7.515648
3.032724
1.347852
0.763933
0.492557
0.294223
0.137096
0.094876
0.073793
0.059087
0.049997
0.042564
0.032379
0.028652
0.024736
0.019801
0.018088
0.017297
0.016338
0.015547
MAY
JUN
108.645
104.378
100.041
96.867177
93.417142
88.349320
83.937992
80.723108
78.232296
74.984312
71.847352
68.902214
65.659309
61.609452
56.309046
47.966138
41.598774
34.565062
26.220434
19.038869
17.818102
16.217494
13.998920
11.371676
9.017519
7.668971
3.252120
1.434371
0.783065
0.510383
0.305364
0.143700
0.096202
0.075256
0.059742
0.050685
0.043085
0.032509
0.029139
0.024980
0.019964
0.018221
0.017375
0.016437
0.015602
JUN
JUL
108.609
104.964
100.521
97.077503
93.671602
88.841690
84.294512
80.944467
78.538476
75.180846
71.951480
69.100012
65.488711
61.849780
56.681192
48.428646
41.961177
35.056417
26.754964
19.123305
17.903728
16.319894
14.122630
11.579060
9.107720
7.796978
3.515517
1.505940
0.810336
0.527114
0.320462
0.151105
0.097897
0.077358
0.060466
0.051545
0.043572
0.032784
0.029372
0.025341
0.020476
0.018290
0.017362
0.016517
0.015661
JUL
AGO
105.279
100.680
97.347134
93.895720
89.354748
84.637929
81.357533
78.632261
75.644942
72.167323
69.362747
65.876713
62.189640
57.000229
48.894210
42.334278
35.522364
27.198750
19.212437
17.999554
16.420154
14.220918
11.776353
9.194489
7.868707
3.802839
1.626005
0.845763
0.542097
0.332901
0.168062
0.099914
0.078961
0.061381
0.052058
0.044466
0.033098
0.029626
0.025609
0.020804
0.018411
0.017520
0.016594
0.015679
AGO
SEP
105.743
100.927
97.857433
94.366712
89.963658
85.295111
82.178839
78.947405
76.270403
72.596940
69.779951
66.489951
62.643934
57.550998
49.687217
42.861548
36.090326
27.761363
19.349076
18.132864
16.562988
14.362586
11.944221
9.282423
7.913693
4.053369
1.723550
0.879541
0.558246
0.343146
0.177033
0.101773
0.079838
0.062134
0.052653
0.045255
0.034227
0.029842
0.025899
0.021299
0.018495
0.017578
0.016634
0.015826
SEP
OCT
106.278
101.608
98.461517
94.652204
90.576707
85.627495
82.538117
79.141180
76.798632
72.863123
70.087509
66.790457
63.075302
57.915502
50.399223
43.204083
36.540798
28.332573
19.450652
18.207023
16.682253
14.529631
12.115934
9.419704
7.974056
4.391158
1.822069
0.912952
0.577751
0.354532
0.186211
0.104031
0.081047
0.063219
0.053291
0.045601
0.036154
0.029995
0.026413
0.021572
0.018508
0.017595
0.016640
0.015992
OCT
NOV
107.000
102.707
99.250412
95.143194
91.606270
86.231579
82.971182
79.710785
77.453746
73.467896
70.654355
67.042057
63.614608
58.430546
51.291762
43.687414
37.094432
29.031206
19.554633
18.287329
16.820858
14.890406
12.437617
9.551925
8.080769
4.739468
1.945171
0.955072
0.597579
0.375354
0.195625
0.106033
0.082453
0.064033
0.053839
0.046100
0.037788
0.030205
0.027147
0.021838
0.018628
0.017623
0.016729
0.015994
NOV
DIC
107.246
103.551
99.742092
95.536952
92.240696
86.588099
83.451139
80.200396
77.613731
73.783730
70.961914
67.134902
64.303307
59.015893
52.543266
44.299507
38.282128
29.977045
19.726139
18.426767
17.060371
15.240898
12.829619
9.874288
8.249372
5.439479
2.098823
1.020091
0.622959
0.391412
0.216515
0.108887
0.084615
0.065166
0.054295
0.046738
0.038735
0.030452
0.027359
0.022686
0.018691
0.017708
0.016871
0.016114
DIC
AO
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
1973
1972
1971
1970
1969
AO
* Los ndices anteriores a 2011, convertidos a la nueva base, fueron publicados en el DOF el 23 de febrero de 2011. Para la conversin de los ndices de base segunda quincena de
junio de 2002, se dividi cada uno de ellos entre la constante 145.013 y el resultado as obtenido se multiplic por cien, utilizando al efecto doce decimales. Los ndices publicados a
partir de enero de 2011 slo tienen tres decimales.
Revista PAF
Portal e-paf
251126914.xls.ms_office
AO
ENE
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2.01%
1.55%
2.22%
2.23%
3.00%
2.48%
3.00%
3.00%
3.00%
3.00%
2.70%
1.50%
2.25%
3.00%
6.76%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
ENE
Revista PAF
FEB
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2.15%
1.79%
1.83%
2.01%
3.00%
1.74%
0.72%
3.00%
3.00%
1.60%
2.10%
1.50%
2.25%
3.00%
7.39%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
FEB
MAR
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.94%
0.62%
2.66%
1.47%
2.92%
0.44%
0.84%
3.00%
3.00%
1.34%
2.20%
1.50%
2.25%
3.00%
8.02%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
MAR
ABR
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2.07%
2.22%
3.00%
2.07%
3.00%
1.22%
1.62%
3.00%
3.00%
1.70%
2.70%
1.50%
2.25%
3.00%
7.91%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
ABR
MAY
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2.12%
1.29%
2.30%
2.15%
3.00%
2.31%
2.63%
3.00%
3.00%
2.25%
2.70%
1.50%
2.25%
3.00%
7.69%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
MAY
JUN
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.97%
1.04%
2.31%
2.00%
2.85%
2.45%
2.88%
2.18%
0.86%
2.86%
2.70%
1.50%
2.25%
3.00%
7.62%
9.85%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
JUN
JUL
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.76%
1.67%
2.42%
2.43%
3.00%
2.54%
2.51%
3.00%
3.00%
2.90%
2.60%
1.50%
2.25%
3.00%
7.99%
9.85%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
JUL
AGO
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.61%
1.32%
2.10%
2.39%
3.00%
2.25%
2.90%
3.00%
3.00%
3.00%
2.20%
1.50%
2.25%
3.00%
8.45%
7.60%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
AGO
SEP
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.55%
1.61%
2.78%
2.31%
3.00%
2.66%
2.54%
3.00%
3.00%
3.00%
2.40%
1.50%
2.25%
3.00%
8.37%
6.61%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
SEP
OCT
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.52%
1.38%
1.28%
2.30%
3.00%
3.00%
2.54%
3.00%
3.00%
2.80%
2.20%
1.50%
2.25%
3.00%
6.19%
6.48%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
OCT
NOV
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.52%
1.14%
0.98%
2.06%
2.70%
3.00%
1.94%
3.00%
3.00%
2.34%
1.80%
1.50%
2.25%
3.00%
5.73%
6.48%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
NOV
DIC
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.49%
1.43%
1.62%
2.22%
2.92%
3.00%
2.49%
3.00%
3.00%
2.72%
2.50%
1.50%
2.25%
3.00%
6.08%
6.51%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%
DIC
AO
2013
2012
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2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
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AO
Portal e-paf