Serv Dom 0.00 14,000.00 14,000.

00
Alquiler 24,000.00 24,000.00 30,000.00
Prepaga 6,000.00 6,000.00 6,000.00
Donaciones 0.00 0.00 20,000.00
Gratificacion 0.00 0.00 0.00
1 2 3 4 5
Mes
Enero Febrero Marzo Abril Mayo
Fecha de pago 31-01 28-02 31-03
Bruto 200,000.00 200,000.00 220,000.00
Aportes -34,000.00 -34,000.00 -37,400.00
SAC Proporcional 16,666.67 16,666.67 18,333.33
Aportes SAC -2,833.33 -2,833.33 -3,116.67
G.N. 179,833.33 179,833.33 197,816.67
G.N. Acum. Anetrior 0.00 179,833.33 359,666.67
G.N. Acumulada 179,833.33 359,666.67 557,483.33
Servicio Doméstico 0.00 -14,000.00 -28,000.00
Real 0.00 14,000.00 28,000.00
Tope 13,973.20 27,946.40 41,919.60

Alquileres -9,600.00 -19,200.00 -31,200.00

Real 24,000.00 48,000.00 78,000.00
40% 9,600.00 19,200.00 31,200.00
Tope 13,973.20 27,946.40 41,919.60

Sub-Total 170,233.33 326,466.67 498,283.33

Prepaga -6,000.00 -12,000.00 -18,000.00
Real 6,000.00 12,000.00 18,000.00
Tope 8,511.67 16,323.33 24,914.17

Donaciones 0.00 0.00 -20,000.00

Real 0.00 0.00 20,000.00
Tope 8,511.67 16,323.33 24,914.17

Sub-Total 164,233.33 314,466.67 460,283.33

G.N.I. -13,973.20 -27,946.40 -41,919.60
Deduccion Especial -67,071.36 -134,142.72 -201,214.09
G.N.S.I. 83,188.77 152,377.54 217,149.65

Impuesto
Fijo 12,530.09 25,060.18 37,590.27
Variable 5,783.40 7,226.80 7,301.03
Impuesto Acumulado 18,313.49 32,286.98 44,891.30
Retenciones Anteriores 0.00 -18,313.49 -32,286.98
Retencion del Mes 18,313.49 13,973.49 12,604.32

Recibo
Basico 200,000.00 200,000.00 220,000.00
Gratificación 0.00
Bruto 200,000.00 200,000.00 220,000.00
Aportes -34,000.00 -34,000.00 -37,400.00
Impuesto Ganancias -18,313.49 -13,973.49 -12,604.32
Sueldo Neto 147,686.51 152,026.51 169,995.68
 6 7 8 9 10 11 12

Junio Julio Agosto Septiembre Octubre Noviembre Diciembre

Anual
 TASA DEL IMPUESTO PARA LAS PERSONAS HUMANAS 2021
Articulo 94 - Ley de Impuesto a las Ganancias
Mensuales acumuladas
ENERO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 5,377.72 0.00 5% 0.00
5,377.72 10,755.44 268.89 9% 5,377.72
10,755.44 16,133.16 752.88 12% 10,755.44
16,133.16 21,510.88 1,398.21 15% 16,133.16
21,510.88 32,266.32 2,204.87 19% 21,510.88
32,266.32 43,021.76 4,248.40 23% 32,266.32
43,021.76 64,532.64 6,722.15 27% 43,021.76
64,532.64 86,043.53 12,530.09 31% 64,532.64
86,043.53 en adelante . 19,198.46 35% 86,043.53

FEBRERO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 10,755.44 0.00 5% 0.00
10,755.44 21,510.88 537.77 9% 10,755.44
21,510.88 32,266.32 1,505.76 12% 21,510.88
32,266.32 43,021.76 2,796.42 15% 32,266.32
43,021.76 64,532.64 4,409.73 19% 43,021.76
64,532.64 86,043.52 8,496.80 23% 64,532.64
86,043.52 129,065.29 13,444.30 27% 86,043.52
129,065.29 172,087.05 25,060.18 31% 129,065.29
172,087.05 en adelante . 38,396.92 35% 172,087.05

MARZO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 16,133.16 0.00 5% 0.00
16,133.16 32,266.32 806.66 9% 16,133.16
32,266.32 48,399.48 2,258.64 12% 32,266.32
48,399.48 64,532.65 4,194.62 15% 48,399.48
64,532.65 96,798.97 6,614.60 19% 64,532.65
96,798.97 129,065.29 12,745.20 23% 96,798.97
129,065.29 193,597.93 20,166.45 27% 129,065.29
193,597.93 258,130.58 37,590.27 31% 193,597.93
258,130.58 en adelante . 57,595.39 35% 258,130.58
 TASA DEL IMPUESTO PARA LAS PERSONAS HUMANAS 2021
Articulo 94 - Ley de Impuesto a las Ganancias
Mensuales acumuladas

ABRIL
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 21,510.88 0.00 5% 0.00
21,510.88 43,021.76 1,075.54 9% 21,510.88
43,021.76 64,532.64 3,011.52 12% 43,021.76
64,532.64 86,043.53 5,592.83 15% 64,532.64
86,043.53 129,065.29 8,819.46 19% 86,043.53
129,065.29 172,087.05 16,993.60 23% 129,065.29
172,087.05 258,130.57 26,888.60 27% 172,087.05
258,130.57 344,174.10 50,120.35 31% 258,130.57
344,174.10 en adelante . 76,793.85 35% 344,174.10

MAYO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 26,888.60 0.00 5% 0.00
26,888.60 53,777.20 1,344.43 9% 26,888.60
53,777.20 80,665.80 3,764.40 12% 53,777.20
80,665.80 107,554.41 6,991.04 15% 80,665.80
107,554.41 161,331.61 11,024.33 19% 107,554.41
161,331.61 215,108.81 21,242.00 23% 161,331.61
215,108.81 322,663.21 33,610.75 27% 215,108.81
322,663.21 430,217.63 62,650.44 31% 322,663.21
430,217.63 en adelante . 95,992.31 35% 430,217.63

JUNIO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 32,266.32 0.00 5% 0.00
32,266.32 64,532.65 1,613.32 9% 32,266.32
64,532.65 96,798.97 4,517.29 12% 64,532.65
96,798.97 129,065.29 8,389.25 15% 96,798.97
129,065.29 193,597.93 13,229.20 19% 129,065.29
193,597.93 258,130.57 25,490.40 23% 193,597.93
258,130.57 387,195.86 40,332.90 27% 258,130.57
387,195.86 516,261.15 75,180.53 31% 387,195.86
516,261.15 en adelante . 115,190.77 35% 516,261.15
 TASA DEL IMPUESTO PARA LAS PERSONAS HUMANAS 2021
Articulo 94 - Ley de Impuesto a las Ganancias
Mensuales acumuladas

JULIO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 37,644.04 0.00 5% 0.00
37,644.04 75,288.09 1,882.20 9% 37,644.04
75,288.09 112,932.13 5,270.17 12% 75,288.09
112,932.13 150,576.17 9,787.45 15% 112,932.13
150,576.17 225,864.25 15,434.06 19% 150,576.17
225,864.25 301,152.33 29,738.79 23% 225,864.25
301,152.33 451,728.50 47,055.05 27% 301,152.33
451,728.50 602,304.68 87,710.62 31% 451,728.50
602,304.68 en adelante . 134,389.23 35% 602,304.68

AGOSTO
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 43,021.76 0.00 5% 0.00
43,021.76 86,043.53 2,151.09 9% 43,021.76
86,043.53 129,065.29 6,023.05 12% 86,043.53
129,065.29 172,087.05 11,185.66 15% 129,065.29
172,087.05 258,130.57 17,638.93 19% 172,087.05
258,130.57 344,174.09 33,987.19 23% 258,130.57
344,174.09 516,261.14 53,777.20 27% 344,174.09
516,261.14 688,348.20 100,240.71 31% 516,261.14
688,348.20 en adelante . 153,587.69 35% 688,348.20

SEPTIEMBRE
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 48,399.48 0.00 5% 0.00
48,399.48 96,798.97 2,419.97 9% 48,399.48
96,798.97 145,198.45 6,775.93 12% 96,798.97
145,198.45 193,597.94 12,583.87 15% 145,198.45
193,597.94 290,396.90 19,843.79 19% 193,597.94
290,396.90 387,195.86 38,235.59 23% 290,396.90
387,195.86 580,793.78 60,499.35 27% 387,195.86
580,793.78 774,391.73 112,770.80 31% 580,793.78
774,391.73 en adelante . 172,786.16 35% 774,391.73
 TASA DEL IMPUESTO PARA LAS PERSONAS HUMANAS 2021
Articulo 94 - Ley de Impuesto a las Ganancias
Mensuales acumuladas

OCTUBRE
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 53,777.20 0.00 5% 0.00
53,777.20 107,554.41 2,688.86 9% 53,777.20
107,554.41 161,331.61 7,528.81 12% 107,554.41
161,331.61 215,108.82 13,982.08 15% 161,331.61
215,108.82 322,663.22 22,048.66 19% 215,108.82
322,663.22 430,217.62 42,483.99 23% 322,663.22
430,217.62 645,326.43 67,221.50 27% 430,217.62
645,326.43 860,435.25 125,300.88 31% 645,326.43
860,435.25 en adelante . 191,984.62 35% 860,435.25

NOVIEMBRE
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 59,154.92 0.00 5% 0.00
59,154.92 118,309.85 2,957.74 9% 59,154.92
118,309.85 177,464.77 8,281.69 12% 118,309.85
177,464.77 236,619.70 15,380.28 15% 177,464.77
236,619.70 354,929.54 24,253.52 19% 236,619.70
354,929.54 473,239.38 46,732.39 23% 354,929.54
473,239.38 709,859.07 73,943.65 27% 473,239.38
709,859.07 946,478.78 137,830.97 31% 709,859.07
946,478.78 en adelante . 211,183.08 35% 946,478.78

DICIEMBRE
Ganancia Neta Imponible Acumulada Pagarán
MAS DE $ A$ $ MAS EL % S/ EXCED DE $
0.00 64,532.64 0.00 5% 0.00
64,532.64 129,065.29 3,226.63 9% 64,532.64
129,065.29 193,597.93 9,034.57 12% 129,065.29
193,597.93 258,130.58 16,778.49 15% 193,597.93
258,130.58 387,195.86 26,458.39 19% 258,130.58
387,195.86 516,261.14 50,980.79 23% 387,195.86
516,261.14 774,391.71 80,665.80 27% 516,261.14
774,391.71 1,032,522.30 150,361.06 31% 774,391.71
1,032,522.30 en adelante 230,381.54 35% 1,032,522.30