CLCULO DE IMPUESTO A LA RENTA - 5TA CATEGORA

Asignacin familiar
Escolaridad
Sector
Seguro social

S
S
Pblico
ESSALUD

No
No
Privado
EPS

TA CATEGORA

Salario mensual
Valor UIT (S/.)
Sueldo mnimo legal
Seguro social

S/. 15,000.0
S/. 3,950.00
S/.
850.00
ESSALUD

MES

ENERO

REMUNERACIN PROYECTADA
ASIGNACIN FAMILIAR
ESCOLARIDAD
GRATIFICACIN ORDINARIA
GRATIFICACIN EXTRAORDINARIA
PARTICIPACIONES
RENTA BRUTA
DEDUCCIN 7 UIT
RENTA NETA GRAVABLE
TRAMOS

MAX EN S/.

Ao gravable
Asignacin familiar
Sector
Escolaridad

FEBRERO

MARZO

S/. 15,000.00 S/. 15,000.00 S/. 15,000.00

S/.
- S/.
- S/.
-

S/. 15,000.00 S/. 15,000.00 S/. 15,000.00

S/. 2,304.17 S/. 2,304.17 S/. 2,304.17
S/. 15,420.83 S/. 15,420.83 S/. 15,420.83
ENERO

FEBRERO

MARZO

5 UIT
8%
19750
Hasta
79000
De 5 a 20 UIT 14%
138250
De 20 a 35 UIT 17%
177750
De 35 a 45 UIT 20%
>177750
Ms de 45 UIT 30%
MONTO TOTAL AFECTO

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

TRAMOS
%
MAX EN S/.
5 UIT
8%
19750
Hasta
79000
De 5 a 20 UIT 14%
138250
De 20 a 35 UIT 17%
177750
De 35 a 45 UIT 20%
>177750
Ms de 45 UIT 30%
IMPUESTO A RETENER

ENERO
FEBRERO
MARZO
S/.
131.70 S/.
131.70 S/.
131.70
S/.
691.30 S/.
691.30 S/.
691.30
S/.
839.40 S/.
839.40 S/.
839.40
S/.
658.30 S/.
658.30 S/.
658.30
S/.
182.50 S/.
182.50 S/.
182.50
S/. 2,503.20 S/. 2,503.20 S/. 2,503.20

2015
No
Pblico
No

gravable
nacin familiar
or
laridad

ABRIL

MAYO

USTED DEBE S/. 30 037,50 POR IMPUEST

JUNIO

JULIO

AGOSTO

SETIEMBRE

S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 15,000.00
S/.
- S/.
- S/.
- S/.
- S/.
- S/.
S/. 16,350.00

S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 31,350.00 S/. 15,000.00 S/. 15,000.00
S/. 2,304.17 S/. 2,304.17 S/. 2,304.17 S/. 2,304.17 S/. 2,304.17 S/. 2,304.17
S/. 15,420.83 S/. 15,420.83 S/. 15,420.83 S/. 15,420.83 S/. 15,420.83 S/. 15,420.83
ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SETIEMBRE

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/.
S/.
S/.
S/.
S/.
S/.

ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SETIEMBRE
131.70 S/.
131.70 S/.
131.70 S/.
131.70 S/.
131.70 S/.
131.70
691.30 S/.
691.30 S/.
691.30 S/.
691.30 S/.
691.30 S/.
691.30
839.40 S/.
839.40 S/.
839.40 S/.
839.40 S/.
839.40 S/.
839.40
658.30 S/.
658.30 S/.
658.30 S/.
658.30 S/.
658.30 S/.
658.30
182.50 S/.
182.50 S/.
182.50 S/.
182.50 S/.
182.50 S/.
182.50
2,503.20 S/. 2,503.20 S/. 2,503.20 S/. 2,503.20 S/. 2,503.20 S/. 2,503.20

. 30 037,50 POR IMPUESTO A LA RENTA DEL AO 2015

OCTUBRE

NOVIEMBRE

DICIEMBRE

TOTAL ANUAL

S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/.

S/.
- S/.
- S/.
S/.
S/.
S/. 16,350.00 S/.
S/.
S/.
S/. 15,000.00 S/. 15,000.00 S/. 31,350.00 S/.

180,000.00
32,700.00
212,700.00

S/. 2,304.17 S/. 2,304.17 S/. 2,304.17 S/.

S/. 15,420.83 S/. 15,420.83 S/. 15,420.83 S/.

27,650.00
185,050.00

OCTUBRE

NOVIEMBRE

DICIEMBRE

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

S/. 1,645.83
S/. 4,937.50
S/. 4,937.50
S/. 3,291.67
S/.
608.33
S/. 15,420.83

OCTUBRE
NOVIEMBRE DICIEMBRE
S/.
131.70 S/.
131.70 S/.
131.30
S/.
691.30 S/.
691.30 S/.
690.70
S/.
839.40 S/.
839.40 S/.
839.10
S/.
658.30 S/.
658.30 S/.
658.70
S/.
182.50 S/.
182.50 S/.
182.50
S/. 2,503.20 S/. 2,503.20 S/. 2,502.30

MONTO AFECTO
S/.
S/.
S/.
S/.
S/.
S/.

19,750.00
59,250.00
59,250.00
39,500.00
7,300.00
185,050.00

IMPUESTO EN S/.
S/.
1,580.00
S/.
8,295.00
S/.
10,072.50
S/.
7,900.00
S/.
2,190.00
S/.
30,037.50

DETALLE

ENE

REMUNERACIN MENSUAL
N de meses faltantes
REMUNERACIN PROYECTADA
GRATIFICACIN ORDINARIA
JULIO
DICIEMBRE
BONIFICACIN DE GRATIFICACIN
JULIO
DICIEMBRE
REMUNERACIONES ANTERIORES
PARTICIPACIONES
GRATIFICACIN EXTRAORDINARIA
OTROS INGRESOS
RENTA ANUAL
(-)
7

UIT

RENTA NETA GLOBAL ANUAL

TRAMOS DEL IMPUESTO
5 UIT
0
20 UIT
0
35 UIT
0
45 UIT
0
> 45 UIT
>0
IMPUESTO RESULTANTE
( - ) RETENCIONES

TASA
8%
14%
17%
20%
30%

FEB

MAR

ABR

MAY

JUN

JUL

AGO

SEP

OCT

NOV

DEC

ANUAL