Caso Prctico 1

Indeminizacin por 15 aos de antigedad

COMPROMISOS
Seguro anual Colegiatura por persona $25,000 x 4
4 hijos
Por ao

Seguro de vida anual

INGRESOS
Finiquito
Ingresos empleo
Ingresos por inversin
Ingreso por inv. De negocio
Ptmo. Bancario
Herencia
Saldo Anterior
Total

EGRESOS
Seguro Anual Colegiatura
Hipoteca (900,000 deuda)
Boda de su hija
Bolsa de Valores
Negocio inversin
Pago de ints. Por prstamo bancario
Seguro de vida
Total de Egresos

TOTAL SALDO

#REF!

ene
1,000,000.00
25,000.00

feb
###

200,000.00
250,000.00
1,225,000.00

669,166.67
944,166.67

8,333.33
20,000.00
20,833.33
500,000.00

###
###
20,833.33

6,666.67
555,833.33

###
55,833.33

669,166.67

888,333.33

mar
25,000.00

888,333.33
913,333.33

8,333.33
20,000.00
20,833.33

abr

may
###

857,500.00
882,500.00

###
###
20,833.33

jun

25,000.00

25,000.00
650,000.00

826,666.67
851,666.67

795,833.33
1,470,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33
200,000.00
60,000.00

6,666.67
55,833.33

857,500.00

###
55,833.33

826,666.67

6,666.67
55,833.33

6,666.67
315,833.33

795,833.33

1,155,000.00

jul
25,000.00

1,155,000.00
1,180,000.00

ago

sep
###

1,064,166.67
1,089,166.67

25,000.00

973,333.33
998,333.33

oct
###

882,500.00
907,500.00

8,333.33
20,000.00
20,833.33

###
###
20,833.33

8,333.33
20,000.00
20,833.33

###
###
20,833.33

60,000.00

###

60,000.00

###

6,666.67
115,833.33

###
115,833.33

6,666.67
115,833.33

###
115,833.33

1,064,166.67

973,333.33

882,500.00

791,666.67

nov
25,000.00

dic

ene
###

25,000.00

feb
###

250,000.00

791,666.67
816,666.67

700,833.33
975,833.33

860,000.00
885,000.00

790,000.00
815,000.00

8,333.33
20,000.00
20,833.33

###
###
20,833.33

8,333.33
20,000.00

###
###

60,000.00

###

60,000.00

###

6,666.67
115,833.33

###
115,833.33

6,666.67
95,000.00

###
95,000.00

700,833.33

860,000.00

790,000.00

720,000.00

mar
25,000.00

720,000.00
745,000.00

8,333.33
20,000.00

abr

may
###

650,000.00
675,000.00

25,000.00

640,000.00
665,000.00

jun
###

630,000.00
655,000.00

###
###

8,333.33
20,000.00

###
###

###
35,000.00

6,666.67
35,000.00

###
35,000.00

60,000.00
6,666.67
95,000.00

650,000.00

640,000.00

630,000.00

620,000.00

jul
25,000.00

620,000.00
645,000.00

ago

sep
###

610,000.00
635,000.00

25,000.00

600,000.00
625,000.00

oct
###

590,000.00
615,000.00

8,333.33
20,000.00

###
###

8,333.33
20,000.00

###
###

6,666.67
35,000.00

###
35,000.00

6,666.67
35,000.00

###
35,000.00

610,000.00

600,000.00

590,000.00

580,000.00

nov
25,000.00

580,000.00
605,000.00

dic
###
150,000.00

570,000.00
745,000.00

8,333.33
20,000.00

###
###

6,666.67
35,000.00

###
35,000.00

570,000.00

710,000.00

Caso Prctico 1
Indeminizacin por 15 aos de antigedad
COMPROMISOS
Seguro anual Colegiatura por persona $25,000 x 4
4 hijos
Por ao

Seguro de vida anual

ene
INGRESOS
Finiquito
1,000,000.00
Ingresos empleo
25,000.00
Ingresos por inversin
Ingreso por inv. De negocio
Ptmo. Bancario
Herencia
Saldo Anterior
Total
1,025,000.00
EGRESOS
Seguro Anual Colegiatura
8,333.33
Hipoteca (900,000 deuda)
20,000.00
Boda de su hija
20,833.33
Bolsa de Valores
500,000.00
Negocio inversin
Pago de ints. Por prstamo bancario
Seguro de vida
6,666.67
Total de Egresos
555,833.33
TOTAL SALDO

469,166.67

feb
25,000.00

250,000.00
469,166.67
744,166.67
8,333.33
20,000.00
20,833.33

6,666.67
55,833.33

688,333.33

2016
mar

abr

may

jun

25,000.00

25,000.00

25,000.00

25,000.00
650,000.00

688,333.33
713,333.33

657,500.00
682,500.00

626,666.67
651,666.67

595,833.33
1,270,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33
200,000.00

6,666.67
55,833.33

6,666.67
55,833.33

6,666.67
55,833.33

6,666.67
255,833.33

657,500.00

626,666.67

595,833.33

1,015,000.00

2016
jul

ago

sep

oct

25,000.00

25,000.00

25,000.00

25,000.00

1,015,000.00
1,040,000.00

984,166.67
1,009,166.67

953,333.33
978,333.33

922,500.00
947,500.00

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33

6,666.67
55,833.33

6,666.67
55,833.33

6,666.67
55,833.33

6,666.67
55,833.33

984,166.67

953,333.33

922,500.00

891,666.67

nov
25,000.00

dic
25,000.00

ene

feb

25,000.00

25,000.00

250,000.00

891,666.67
916,666.67

860,833.33
1,135,833.33

1,080,000.00
1,105,000.00

1,070,000.00
1,095,000.00

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00
20,833.33

8,333.33
20,000.00

8,333.33
20,000.00

6,666.67
55,833.33

6,666.67
55,833.33

6,666.67
35,000.00

6,666.67
35,000.00

860,833.33

1,080,000.00

1,070,000.00

1,060,000.00

mar

abr

may

2017
jun

25,000.00

25,000.00

25,000.00

25,000.00

1,060,000.00
1,085,000.00

1,050,000.00
1,075,000.00

1,040,000.00
1,065,000.00

1,030,000.00
1,055,000.00

8,333.33
20,000.00

8,333.33
20,000.00

8,333.33
20,000.00

8,333.33
20,000.00

6,666.67
35,000.00

6,666.67
35,000.00

6,666.67
35,000.00

6,666.67
35,000.00

1,050,000.00

1,040,000.00

1,030,000.00

1,020,000.00

2017
jul

ago

sep

oct

25,000.00

25,000.00

###

1,020,000.00
1,045,000.00

1,010,000.00
1,035,000.00

8,333.33
20,000.00

8,333.33
20,000.00

###
###

8,333.33
20,000.00

6,666.67
35,000.00

6,666.67
35,000.00

###
35,000.00

6,666.67
35,000.00

1,010,000.00

1,000,000.00

1,000,000.00
1,025,000.00

990,000.00

25,000.00

990,000.00
1,015,000.00

980,000.00

nov

dic

ene

feb

25,000.00

25,000.00

25,000.00

25,000.00

980,000.00
1,005,000.00

970,000.00
995,000.00

960,000.00
985,000.00

958,333.33
983,333.33

8,333.33
20,000.00

8,333.33
20,000.00

20,000.00

20,000.00

6,666.67
35,000.00

6,666.67
35,000.00

6,666.67
26,666.67

6,666.67
26,666.67

970,000.00

960,000.00

958,333.33

956,666.66

agua

2018
mar

abr

may

jun

25,000.00

25,000.00

25,000.00

25,000.00

956,666.66
981,666.66

954,999.99
979,999.99

953,333.32
978,333.32

951,666.65
976,666.65

20,000.00

20,000.00

20,000.00

20,000.00

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

954,999.99

953,333.32

951,666.65

949,999.98

2018
jul

ago

sep

oct

25,000.00

25,000.00

25,000.00

25,000.00

949,999.98
974,999.98

948,333.31
973,333.31

946,666.64
971,666.64

944,999.97
969,999.97

20,000.00

20,000.00

20,000.00

20,000.00

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

948,333.31

946,666.64

944,999.97

943,333.30

nov

dic

ene

feb

25,000.00

25,000.00

25,000.00

25,000.00

943,333.30
968,333.30

941,666.63
966,666.63

939,999.96
964,999.96

938,333.29
963,333.29

20,000.00

20,000.00

20,000.00

20,000.00

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

941,666.63

939,999.96

938,333.29

936,666.62

mar

abr

2019
may

jun

25,000.00

25,000.00

25,000.00

25,000.00

936,666.62
961,666.62

934,999.95
959,999.95

933,333.28
958,333.28

931,666.61
956,666.61

20,000.00

20,000.00

20,000.00

20,000.00

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

934,999.95

933,333.28

931,666.61

929,999.94

jul

ago

sep

25,000.00

25,000.00

25,000.00

929,999.94
954,999.94

928,333.27
953,333.27

926,666.60
951,666.60

20,000.00

20,000.00

6,666.67
26,666.67

6,666.67
26,666.67

6,666.67
26,666.67

928,333.27

926,666.60

924,999.93

20,000.00 900,000.00

33000
1100

Para el Rgi
Asalariad

del 3 al 15 de febrero
14300

9900

menos impuestos

28 das de vales

1968.7 65.6233333 1837.45333

14300
Impuestos
menos fondo de ahorro

Ingresos :

=
x
+
=
Tasa Efectiva :

500

Para el Rgimen de
Asalariados

a Efectiva :

ISR 2016
33000
Limite Inferior :

32736.84

Excedente del
limite inferior :

263.16

Tasa :

30.00%

Cuota Fija :

6141.95

Subsidio :
ISR :

0
6220.9
18.85%

33000
6220.5
26779.5
13389.75