Ejercicio práctico para la liquidación de nómina.

Devengado
Nombre del Salario Días Salario Horas
empleado básico liquidados devengado extras
Pedro 1,200,000 30 1,200,000 150,000
María 6,000,000 30 6,000,000 180,000
Oscar 10,000,000 30 10,000,000
Angela 1,400,000 30 1,400,000 120,000
Arturo 1,280,000 30 1,280,000
Angie 1,600,000 15 800,000
Camila 900,000 30 900,000
Alejandra 900,000 30 900,000
Cleopatra 900,000 30 900,000 130,000
Juana de Arco 900,000 20 600,000
Magda 10,000,000 30 10,000,000
Inés 1,000,000 30 1,000,000 210,000
Clara 1,000,000 30 1,000,000
César 1,000,000 30 1,000,000
Susana 1,000,000 10 333,333 60,000

Realice la liquidación y contabilización.

CONTABILIZACION DE LA NOMINA
aportes a
horas Extras y auxilio de entidades
Nombre del sueldos
recargos transporte promotoras de
empleado
salud, EPS
510506 Db 510515 Db 510527 Db 237005 Cr
Pedro 1,200,000 405,000 97,032 64,200
María 6,000,000 180,000 0 247,200
Oscar 10,000,000 0 0 400,000
Angela 1,400,000 120,000 97,032 60,800
Arturo 1,280,000 0 97,032 51,200
Angie 800,000 0 48,516 32,000
Camila 900,000 0 97,032 36,000
Alejandra 900,000 0 97,032 36,000
Cleopatra 900,000 130,000 97,032 41,200
Juana de Arco 600,000 0 64,688 24,000
Magda 10,000,000 0 0 400,000
Inés 1,000,000 210,000 97,032 48,400
Clara 1,000,000 0 97,032 40,000
César 1,000,000 0 97,032 40,000
Susana 333,333 60,000 32,344 15,733

8.33% 1%
Nombre del Salarios Cesantias Interes
empleado (incluidos recargos) 510530 Db 251005 Cr 510533 Db
Pedro 1,605,000 141,779 141,779 17,020
María 6,180,000 514,794 514,794 61,800
Oscar 10,000,000 833,000 833,000 100,000
Angela 1,520,000 134,699 134,699 16,170
Arturo 1,280,000 114,707 114,707 13,770
Angie 800,000 70,681 70,681 8,485
Camila 900,000 83,053 83,053 9,970
Alejandra 900,000 83,053 83,053 9,970
Cleopatra 1,030,000 93,882 93,882 11,270
Juana de Arco 600,000 55,369 55,369 6,647
Magda 10,000,000 833,000 833,000 100,000
Inés 1,210,000 108,876 108,876 13,070
Clara 1,000,000 91,383 91,383 10,970
César 1,000,000 91,383 91,383 10,970
Susana 393,333 35,459 35,459 4,257
 Recargos Trabajo dominical Auxilio de Total 4.00%
nocturnos y festivo transporte devengado salud
85,000 170,000 97,032 1,702,032 64,200
6,180,000 247,200
10,000,000 400,000
97,032 1,617,032 60,800
97,032 1,377,032 51,200
48,516 848,516 32,000
97,032 997,032 36,000
97,032 997,032 36,000
97,032 1,127,032 41,200
64,688 664,688 24,000
10,000,000 400,000
97,032 1,307,032 48,400
97,032 1,097,032 40,000
97,032 1,097,032 40,000
32,344 425,677 15,733

LA NOMINA

Fondos de
Fondo de Nomina por
Cesantias y/o
solidaridad pagar
pensiones

238030 Cr 238030 Cr 252505 Cr

64,200 1,573,632
247,200 61,800 5,623,800
400,000 100,000 9,100,000
60,800 1,495,432
51,200 1,274,632
32,000 784,516
36,000 925,032
36,000 925,032
41,200 1,044,632
24,000 616,688
400,000 100,000 9,100,000
48,400 1,210,232
40,000 1,017,032
40,000 1,017,032
15,733 394,211

PROVISION PRESTACION
8.33% 4.17%
Interes Prima Vacaciones
251505 Cr 510536 Db 252005 Cr 510539 Db 252505 Cr
17,020 141,779 141,779 66,929 66,929
61,800 514,794 514,794 257,706 257,706
100,000 833,000 833,000 417,000 417,000
16,170 134,699 134,699 63,384 63,384
13,770 114,707 114,707 53,376 53,376
8,485 70,681 70,681 33,360 33,360
 9,970 83,053 83,053 37,530 37,530
9,970 83,053 83,053 37,530 37,530
11,270 93,882 93,882 42,951 42,951
6,647 55,369 55,369 25,020 25,020
100,000 833,000 833,000 417,000 417,000
13,070 108,876 108,876 50,457 50,457
10,970 91,383 91,383 41,700 41,700
10,970 91,383 91,383 41,700 41,700
4,257 35,459 35,459 16,402 16,402
 4.00%
Fondo de solidari pension total deducido total devengado
64,200 128,400 1,573,632
61,800 247,200 556,200 5,623,800
100,000 400,000 900,000 9,100,000
60,800 121,600 1,495,432
51,200 102,400 1,274,632
32,000 64,000 784,516
36,000 72,000 925,032
36,000 72,000 925,032
41,200 82,400 1,044,632
24,000 48,000 616,688
100,000 400,000 900,000 9,100,000
48,400 96,800 1,210,232
40,000 80,000 1,017,032
40,000 80,000 1,017,032
15,733 31,467 394,211

PROVISION PRESTACIONES SOCIALES

8.50% 12.00% 0.522%
salud pension Arl
510569 Db 237005 cr 510570 Db 237005 Cr 510568 Db
136,425 136,425 192,600 192,600 8,378
525,300 525,300 741,600 741,600 32,260
850,000 850,000 1,200,000 1,200,000 52,200
129,200 129,200 182,400 182,400 7,934
108,800 108,800 153,600 153,600 6,682
68,000 68,000 96,000 96,000 4,176
 76,500 76,500 108,000 108,000 4,698
76,500 76,500 108,000 108,000 4,698
87,550 87,550 123,600 123,600 5,377
51,000 51,000 72,000 72,000 3,132
850,000 850,000 1,200,000 1,200,000 52,200
102,850 102,850 145,200 145,200 6,316
85,000 85,000 120,000 120,000 5,220
85,000 85,000 120,000 120,000 5,220
33,433 33,433 47,200 47,200 2,053
 4% 3% 2%
Arl Caja de compensacion sena icbf
237006 Cr 510572 Db 237010 Cr 510578 Db 237010 Cr 510575 Db
8,378 64,200 64,200 48,150 48,150 32,100
32,260 247,200 247,200 185,400 185,400 123,600
52,200 400,000 400,000 300,000 300,000 200,000
7,934 60,800 60,800 45,600 45,600 30,400
6,682 51,200 51,200 38,400 38,400 25,600
4,176 32,000 32,000 24,000 24,000 16,000
 4,698 36,000 36,000 27,000 27,000 18,000
4,698 36,000 36,000 27,000 27,000 18,000
5,377 41,200 41,200 30,900 30,900 20,600
3,132 24,000 24,000 18,000 18,000 12,000
52,200 400,000 400,000 300,000 300,000 200,000
6,316 48,400 48,400 36,300 36,300 24,200
5,220 40,000 40,000 30,000 30,000 20,000
5,220 40,000 40,000 30,000 30,000 20,000
2,053 15,733 15,733 11,800 11,800 7,867
icbf
237010 Cr
32,100
123,600
200,000
30,400
25,600
16,000
 18,000
18,000
20,600
12,000
200,000
24,200
20,000
20,000
7,867
Ejercicio práctico para la liquidación de nómina.

Nombre del Liquidación de nómina

empleado Devengado

Recargos Trabajo
Salario Días Salario Horas dominical Auxilio de
básico liquidados devengado extras nocturnos y festivo transporte
Pedro 1,200,000 30 1,200,000 150,000 85,000 170,000 97,032
María 6,000,000 30 6,000,000 180,000
Oscar 10,000,000 30 10,000,000
Angela 1,400,000 30 1,400,000 120,000 97,032
Arturo 1,280,000 30 1,280,000 97,032
Angie 1,600,000 15 800,000 48,516
Camila 900,000 30 900,000 97,032
Alejandra 900,000 30 900,000 97,032
Cleopatra 900,000 30 900,000 130,000 97,032
Juana de Arc 900,000 20 600,000 64,688
Magda 10,000,000 30 10,000,000
Inés 1,000,000 30 1,000,000 210,000 97,032
Clara 1,000,000 30 1,000,000 97,032
César 1,000,000 30 1,000,000 97,032
Susana 1,000,000 10 333,333 60,000 32,344
nómina
4% 4%

fondo de
Total solidarid total total
devengado salud ad pension deducido devengado
1,711,454 64,200 64,200 128,400 1,573,632
6,180,000 247,200 61,800 247,200 556,200 5,623,800
12,000,000 400,000 100,000 400,000 900,000 9,100,000
1,626,454 60,800 60,800 121,600 1,495,432
1,386,454 51,200 51,200 102,400 1,274,632
906,454 32,000 32,000 64,000 784,516
1,006,454 36,000 36,000 72,000 925,032
1,006,454 36,000 36,000 72,000 925,032
1,136,454 41,200 41,200 82,400 1,044,632
706,454 24,000 24,000 48,000 616,688
12,000,000 400,000 100,000 400,000 900,000 9,100,000
1,316,454 48,400 48,400 96,800 1,210,232
1,106,454 40,000 40,000 80,000 1,017,032
1,106,454 40,000 40,000 80,000 1,017,032
499,787 15,733 15,733 31,467 394,211
 CONTABILIZACION DE LA NOMINA
aportes a
Fondos de
horas entidades
auxilio de Cesantias Fondo de Nomina por
Nombre del sueldos Extras y promotoras
transporte y/o solidaridad pagar
empleado recargos de salud,
pensiones
EPS
510506 Db 510515 Db 510527 Db 237005 Cr 238030 Cr 238030 Cr 252505 Cr
Pedro 1,200,000 405,000 97,032 64,200 64,200 1,573,632
María 6,000,000 180,000 0 247,200 247,200 61,800 5,623,800
Oscar 10,000,000 0 0 400,000 400,000 100,000 9,100,000
Angela 1,400,000 120,000 97,032 60,800 60,800 1,495,432
Arturo 1,280,000 0 97,032 51,200 51,200 1,274,632
Angie 800,000 0 48,516 32,000 32,000 784,516
Camila 900,000 0 97,032 36,000 36,000 925,032
Alejandra 900,000 0 97,032 36,000 36,000 925,032
Cleopatra 900,000 130,000 97,032 41,200 41,200 1,044,632
Juana de Arc 600,000 0 64,688 24,000 24,000 616,688
Magda 10,000,000 0 0 400,000 400,000 100,000 9,100,000
Inés 1,000,000 210,000 97,032 48,400 48,400 1,210,232
Clara 1,000,000 0 97,032 40,000 40,000 1,017,032
César 1,000,000 0 97,032 40,000 40,000 1,017,032
Susana 333,333 60,000 32,344 15,733 15,733 394,211
Contabilizacion provision prestaciones sociales

8.33% 1% 8.33%
Salarios Cesantias Interes sobre Cesantias Prima de servicios
Nombre del
empleado (incluidos 510530 Db 251005 Cr 510533 Db 251505 Cr 510536 Db 252005 Cr
recargos)
Pedro 1,605,000 141,779 141,779 17,020 17,020 141,779 141,779
María 6,180,000 514,794 514,794 61,800 61,800 514,794 514,794
Oscar 10,000,000 833,000 833,000 100,000 100,000 833,000 833,000
Angela 1,520,000 134,699 134,699 16,170 16,170 134,699 134,699
Arturo 1,280,000 114,707 114,707 13,770 13,770 114,707 114,707
Angie 800,000 70,681 70,681 8,485 8,485 70,681 70,681
Camila 900,000 83,053 83,053 9,970 9,970 83,053 83,053
Alejandra 900,000 83,053 83,053 9,970 9,970 83,053 83,053
Cleopatra 1,030,000 93,882 93,882 11,270 11,270 93,882 93,882
Juana de Arc 600,000 55,369 55,369 6,647 6,647 55,369 55,369
Magda 10,000,000 833,000 833,000 100,000 100,000 833,000 833,000
Inés 1,210,000 108,876 108,876 13,070 13,070 108,876 108,876
Clara 1,000,000 91,383 91,383 10,970 10,970 91,383 91,383
César 1,000,000 91,383 91,383 10,970 10,970 91,383 91,383
Susana 393,333 35,459 35,459 4,257 4,257 35,459 35,459
 4.17%
Vacaciones
510539 Db 252505 Cr
66,929 66,929
257,706 257,706
417,000 417,000
63,384 63,384
53,376 53,376
33,360 33,360
37,530 37,530
37,530 37,530
42,951 42,951
25,020 25,020
417,000 417,000
50,457 50,457
41,700 41,700
41,700 41,700
16,402 16,402
Contabilizacion provision seguridad social

8.50% 12.00% 0.522%

Salarios salud pension Arl
Nombre del
empleado (incluidos
510569 Db 237005 cr 510570 Db 237005 Cr 510568 Db 237006 Cr
recargos)
Pedro 1,605,000 136,425 136,425 192,600 192,600 8,378 8,378
María 6,180,000 525,300 525,300 741,600 741,600 32,260 32,260
Oscar 10,000,000 850,000 850,000 1,200,000 1,200,000 52,200 52,200
Angela 1,520,000 129,200 129,200 182,400 182,400 7,934 7,934
Arturo 1,280,000 108,800 108,800 153,600 153,600 6,682 6,682
Angie 800,000 68,000 68,000 96,000 96,000 4,176 4,176
Camila 900,000 76,500 76,500 108,000 108,000 4,698 4,698
Alejandra 900,000 76,500 76,500 108,000 108,000 4,698 4,698
Cleopatra 1,030,000 87,550 87,550 123,600 123,600 5,377 5,377
Juana de Arc 600,000 51,000 51,000 72,000 72,000 3,132 3,132
Magda 10,000,000 850,000 850,000 1,200,000 1,200,000 52,200 52,200
Inés 1,210,000 102,850 102,850 145,200 145,200 6,316 6,316
Clara 1,000,000 85,000 85,000 120,000 120,000 5,220 5,220
César 1,000,000 85,000 85,000 120,000 120,000 5,220 5,220
Susana 393,333 33,433 33,433 47,200 47,200 2,053 2,053
 4% 3% 2%
Caja de
sena icbf
compensacion

510572 Db 237010 Cr 510578 Db 237010 Cr 510575 Db 237010 Cr

64,200 64,200 48,150 48,150 32,100 32,100
247,200 247,200 185,400 185,400 123,600 123,600
400,000 400,000 300,000 300,000 200,000 200,000
60,800 60,800 45,600 45,600 30,400 30,400
51,200 51,200 38,400 38,400 25,600 25,600
32,000 32,000 24,000 24,000 16,000 16,000
36,000 36,000 27,000 27,000 18,000 18,000
36,000 36,000 27,000 27,000 18,000 18,000
41,200 41,200 30,900 30,900 20,600 20,600
24,000 24,000 18,000 18,000 12,000 12,000
400,000 400,000 300,000 300,000 200,000 200,000
48,400 48,400 36,300 36,300 24,200 24,200
40,000 40,000 30,000 30,000 20,000 20,000
40,000 40,000 30,000 30,000 20,000 20,000
15,733 15,733 11,800 11,800 7,867 7,867
Nombre del Devengado

Trabajo
empleado Salario Días Salario Horas Recargos Auxilio de
dominical
básico liquidados devengado extras nocturnos y festivo transporte
Pedro 1,200,000 30 1,200,000 150,000 85,000 170,000
María 6,000,000 30 6,000,000 180,000
Oscar 12,000,000 30 12,000,000 -
Angela 1,400,000 30 1,400,000 120,000
Arturo 1,280,000 30 1,280,000 -
Angie 1,600,000 15 800,000 -
Camila 900,000 30 900,000 -
Alejandra 900,000 30 900,000 -
Cleopatra 900,000 30 900,000 130,000
Juana de Arc 900,000 20 600,000 -
Magda 12,000,000 30 12,000,000 -
Inés 1,000,000 30 1,000,000 210,000
Clara 1,000,000 30 1,000,000 -
César 1,000,000 30 1,000,000 -
Susana 1,000,000 10 333,333 60,000
 Total

devengado