www.excelnegocios.

com
excelparacontadores@hotmai.com
Gustavo A. Sebastiani Cpeda

MODELO PLANTILLA DE CAL

Concepto
Ene.
Retencin por remuneraciones ordinarias
Remuneracin Bsica
4,000.00
Asignacin Familiar
75.00
Alimentacin Principal
150.00
Otros (computables)
Remuneracin Computable
4,225.00
x resto de meses
12
Total
50,700.00
Gratificacin Julio
4,225.00
Gratificacin Diciembre
4,225.00
Conceptos Recibidos en meses anteriores
Rem. Meses anteriores
Utilidades
Bonificacin. extraord. Julio
Total
59,150.00
- 7 UIT
3,650.00
(25,550.00)
Renta Neta
33,600.00
IR Hasta 27 UIT
15%
5,040.00
IR 27 UIT hasta 54 UIT
21%
IR Exceso 54 UIT
30%
(-) Retenc. Anteriores
Total Retencin
5,040.00
Denominador
12
Retencin 1
420.00

Feb.
4,000.00
75.00
150.00
4,225.00
11
46,475.00
4,225.00
4,225.00
4,225.00

59,150.00
(25,550.00)
33,600.00
5,040.00
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
ordinarias
Retencin 2
Retencin total

0.00

0.00

420.00

420.00

ANTILLA DE CALCULO DE RENTA DE QUINTA CATEGORA

Mar.

Abr.

May.

4,000.00
75.00
150.00

4,000.00
75.00
150.00

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

8,450.00

12,675.00
45,000.00

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

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

Jun.

5,000.00
###
###

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

16,900.00
45,000.00

22,125.00
45,000.00

27,350.00
45,000.00

104,150.00
###
(25,550.00) (25,550.00)
78,600.00
88,600.00
11,790.00
13,290.00
(8,010.00)
(8,430.00)
3,780.00
4,860.00
9
8
420.00
607.50

78,600.00
78,600.00
-

88,600.00
###
###
88,600.00
-

(5,040.00)

0.00

0.00

6,750.00

7,170.00

420.00

Jul.

607.50

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

88,600.00
88,600.00
-

88,600.00
459.00
89,059.00
13,358.85
-

0.00 (13,290.00)
607.50

68.85
676.35

QUINTA CATEGORA
Ago.

Set

5,000.00
75.00
150.00
5,225.00
5
26,125.00
5,225.00
5,225.00

Oct.

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

Nov.

Dic.

5,000.00
75.00
150.00

5,000.00
75.00
150.00

5,000.00
75.00
150.00

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

5,225.00
1
5,225.00
5,225.00
5,225.00

32,575.00
37,800.00
43,025.00
48,250.00
53,475.00
45,000.00
45,000.00
45,000.00
45,000.00
45,000.00
459.00
459.00
459.00
459.00
459.00
114,609.00
###
###
###
###
(25,550.00) (25,550.00) (25,550.00) (25,550.00) (25,550.00)
89,059.00
89,059.00
89,059.00
89,059.00
89,059.00
13,358.85
13,358.85
13,358.85
13,358.85
13,358.85
(10,321.35) (10,928.85) (10,928.85) (10,928.85) (12,751.35)
3,037.50
2,430.00
2,430.00
2,430.00
607.50
5
4
4
4
607.50
607.50
607.50
607.50
607.50

89,059.00
89,059.00
-

89,059.00
###
###
89,059.00
-

89,059.00
89,059.00
-

0.00

0.00

0.00

607.50

607.50

607.50

89,059.00
89,059.00
-

89,059.00
459.00
89,518.00
13,427.70
-

0.00 (13,358.85)
607.50

68.85
676.35