CENTRO DE BACHILLERATO TECNOLGICO INDUSTRIAL Y DE SERVICIOS

N 85 DR. JOS MARA LICEAGA

LIC. GUERRERO LIRA ELISA DE GUADALUPE

ENGLISH

INSTRUCTIVE
HOW TO CALCULATE THE PERCEPTIONS OF A WORKER'S PAYROLL?

COBAXIN MARTNEZ SORAIDA

VALERIO ZAPATA BRANDON ULISES

5ACM

3 NOVEMBER 2017, COATZACOALCOS, VERACRUZ

 GLOSSARY
Daily fee: Each worker's daily fee is his nominal salary, without adding the other
perceptions as extraordinary time.
Holiday premium: The holiday premium is the benefit in money, to which the
worker is entitled and whose objective is that the latter, has an extra income to
enjoy on his vacation.
Monthly fee: Monthly maintenance fees are paid at the beginning of each month.
Payroll: The amount of money that a person regularly receives for the work done
in a company or public entity.
Perception: Means to receive, collect or take possession of something.
Salary: It is the sum of money that a worker of your employer periodically receives
for a certain period of work or for the accomplishment of a specific task or
manufacture of a particular product. The payment may be monthly, weekly or daily,
and in the latter case receives the name of wages, of the term day.
Sunday Premium: Article 71 of the CFT tells us that workers who provide their
services on Sunday will be entitled to a Sunday premium of at least 25% on the
wages of ordinary days of work.
Daily salary x Holidays = result X. 25 (% of holiday premium)
 PAYROLL EXERCISE

HOW TO CALCULATE THE PERCEPTIONS OF A WORKER'S

PAYROLL?

To calculate payroll and perceptions first you have to put a small example of how
this calculation would be.
A worker enters the company on January 10, 2012 and asks for his vacation
bonus. By laboring receives its daily fee of $490, considering that the calculation of
its payroll corresponds to the month of February, there is an incompetent day in
which this works.
Finally, he rests on Mondays receiving his Sunday premium for payment.
First of all we must determine what the payroll asks you to do and take the data
for your calculation.
The first thing to do, is to determine the calculation of the monthly fee, multiplying
the days of the month for the daily fee.

Monthly fee

The following is to determine your "Sunday premium", multiplying 25% for the
daily fee and then multiplying it on Sundays.

Sunday Premium

Next goes the "vacation premium", which is determined by multiplying the

vacation days that correspond in the years worked by the daily quota and the result
is multiplied by 25%.

Holiday premium

Finally, the unskilful day is determined, multiplying the daily quota of the worker
by doubling.

On-working day
 All calculations already made are added and their "total perception" is
determined.
Over is obtained calculating the perceptions of this worker but these are not all the
payment concepts that exist however are the most used and are present on a
payroll.
CENTRO DE BACHILLERATO TECNOLGICO INDUSTRIAL Y DE SERVICIOS
N 85 DR. JOS MARA LICEAGA

LIC. GUERRERO LIRA ELISA DE GUADALUPE

ENGLISH

INSTRUCTIVE
HOW TO REGISTER YOUR COMPANY OR BUSINESS AS A PHYSICAL
PERSON?

COBAXIN MARTNEZ SORAIDA

VALERIO ZAPATA BRANDON ULISES

5ACM

3 NOVEMBER 2017, COATZACOALCOS, VERACRUZ

 TAX IDENTIFICATION CARD

HOW TO REGISTER YOUR COMPANY OR BUSINESS AS A

PHYSICAL PERSON?

If you are a person who has an establishment or independent business, you must
register at the SAT, as a physical person and enjoy the benefits offered by this
institution.

1. First of all, enter the SAT.

2. Website. See between the options offered and direct the cursor in the
section "Procedures"
3. In the "RFC" tab Choose if you want to try it for the first time, select the
"simulator" option that gives you the opportunity to go wrong varies times,
select the next option if you want to try the first one.

4. Select the "Physical persons" option and immediately write the text that
appears in the image.
5. Next you will be directed to a questionnaire where you will register the
type of income you receive.

6. And then you will choose your business activity. Locate the group to
which your activity belongs and select the image that corresponds to the
activity you chose.
7. Indicate how you will perform your activities and what percentages you
receive.
8. Select Last if in your company or independent business you have or not a
worker or workers, and what form of payment you offer

9. Finally, the system generates a report of rights and obligations as a patron

and company, the taxpayer's card and basic information required.
 GLOSSARY
Business Activity: It is a process for commercial or industrial purposes for the
benefit of any company. Therefore, the definition of business activity implies the
development of any company in order to increase its profits and its potential in a
competitive market.
ID: Document in which a debt or other obligation is recognised.
Physical person: Individual or member of a community with rights and obligations
determined by the legal system.
RFC: The Federal Taxpayer Registry (RFC) is an alphanumeric key that consists
of 13 characters. The first two, usually correspond to the surname paternal, the
third to the initial of the surname maternal and the fourth to the first name.
SAT: The Tax administration Service (better known as the SAT) is a decentralized
body that depends on the Ministry of Finance and Public Credit of Mexico, from
which specific tasks are carried out to be able to apply to the Tax and customs
legislation to the natural and moral people of the country.
On the other hand, it has the specific function of supervising taxpayers who must
comply with all the tax and customs provisions. It was also created to provide
greater facilities and incentives for voluntary fulfillment and to generate information
necessary for tax decision making.
Tax Identification Card: This is an official document issued by the Ministry of
Finance and Public Credit, which contains the Federal taxpayers registry (RFC,
identification key) and personal data of the taxpayer whether physical or moral
person.