Caculo Impuesto a la Renta 5ta Categoria.

AO 2015
BASE SUELDO S/. 14,649.00
Detalle
Rem.Mes
Rem. Mes Ant
Rem.Proyectada
Gratif. Julio
Gratif. Dic
Renta Bruta
(-) 7 UIT (S/.3,850 c/u)
Renta Neta / Imponible

Enero
14,649.00
0.00
161,139.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Febrero
14,649.00
14,649.00
146,490.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Marzo
14,649.00
29,298.00
131,841.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Abril
14,649.00
43,947.00
117,192.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

IR Calculado 8% < S/. 19,250

IR Calculado 14% > 19,250< 77,000
IR Calculado 17% > 77,000< 134,750
IR Calculado 20% > 134,750< 173,250
IR Calculado 30% > 173,250
Impuesto Calculado

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

Retenciones Efectuadas +
Impuesto Anual por Retener
Retencion del Mes

Bonificacin por Escolaridad

Participacion de Utilidades
Bonificacin por Matrimonio
IMPUESTO A LA RENTA POR OTRAS RENTAS
TOTAL RETECION DEL MES

-7,152.08
21,456.23
2,384.03
12

2,384.03
12

2,384.03
12

2,384.03
9

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

2,384.03

2,384.03

2,384.03

2,384.03

TASA %
DE 0 HASTA S/. 19,250
DE S/.19,250 A S/. 77,000
DE S/. 77,000 HASTA S/. 134,750
DE S/. 134,750 HASTA S/. 173,250
MAS DE S/. 173,250

5 UIT
DE 5 A 20 UIT
DE 20 A 35 UIT
DE 35 A 45 UIT
MAS DE 45 UIT

8
14
17
20
30

19,250
57,750
57,750
38,500

Mayo
14,649.00
58,596.00
102,543.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Junio
14,649.00
73,245.00
87,894.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Julio
14,649.00
87,894.00
73,245.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Agosto
14,649.00
102,543.00
58,596.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Septiembre
14,649.00
117,192.00
43,947.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Octubre
14,649.00
131,841.00
29,298.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

Noviembre
14,649.00
146,490.00
14,649.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

-9,536.10
19,072.20

-9,536.10
19,072.20

-9,536.10
19,072.20

-16,688.18
11,920.13

-19,072.20
9,536.10

-19,072.20
9,536.10

-19,072.2
9,536.10

2,384.03
8

2,384.03
8

2,384.03
8

2,384.03
5

2,384.03
4

2,384.03
4

2,384.03
4

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

2,384.03

2,384.03

2,384.03

2,384.03

2,384.03

2,384.03

2,384.03

1,540.00
8,085.00
9,817.50
7,700.00

Diciembre
14,649.00
161,139.00
0.00
14,649.00
14,649.00
205,086.00
-26,950.00
178,136.00

205,086.00

7uit

1,540.00
8,085.00
9,817.50
7,700.00
1,465.80
28,608.30

IR Calculado 8% < S/. 19,250

IR Calculado 14% > 19,250< 77,000
IR Calculado 17% > 77,000< 134,750
IR Calculado 20% > 134,750< 173,250
IR Calculado 30% > 173,250

-26,224.28
2,384.03

205,086.00
-26,950.00
178,136.00
1,540.00
8,085.00
9,817.50
7,700.00
1,465.80

28,608.30

2,384.03
1
0.00
0.00
0.00
0.00
0.00

0.00

2,384.03

28,608.30

Caculo Impuesto a la Renta 5ta Categoria. AO 2015

BASE SUELDO S/. 3,000.00
Detalle
Rem.Mes
Rem. Mes Ant
Rem.Proyectada
Gratif. Julio
Gratif. Dic

Enero
2,500.00
0.00
27,500.00
2,500.00
2,500.00

Febrero
2,500.00
2,500.00
25,000.00
2,500.00
2,500.00

Marzo
2,500.00
5,000.00
22,500.00
2,500.00
2,500.00

Renta Bruta
(-) 7 UIT (S/.3,850 c/u)
Renta Neta / Imponible

35,000.00
-26,950.00
8,050.00

35,000.00
-26,950.00
8,050.00

35,000.00
-26,950.00
8,050.00

Abril
2,500.00
7,500.00
20,000.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

IR Calculado 8% < S/. 19,250

IR Calculado 14% > 19,250< 77,000
IR Calculado 17% > 77,000< 134,750
IR Calculado 20% > 134,750< 173,250
IR Calculado 30% > 173,250
Impuesto Calculado

644.00
0.00
0.00
0.00
0.00
644.00

644.00
0.00
0.00
0.00
0.00
644.00

644.00
0.00
0.00
0.00
0.00
644.00

884.00
0.00
0.00
0.00
0.00
884.00

Retenciones Efectuadas +
Impuesto Anual por Retener
Retencion del Mes

Bonificacin por Escolaridad

Participacion de Utilidades
Bonificacin por Matrimonio
IMPUESTO A LA RENTA POR OTRAS RENTAS
RETECION DEL MES

-401.00
483.00
53.67
12

53.67
12

53.67
12

53.67
9

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
3,000.00
0.00
3,000.00
240.00

0.00
0.00
0.00
0.00
0.00

53.67

53.67

293.67

53.67

TASA %
DE 0 HASTA S/. 19,250
DE S/.19,250 A S/. 77,000
DE S/. 77,000 HASTA S/. 134,750
DE S/. 134,750 HASTA S/. 173,250
MAS DE S/. 173,250

5 UIT
DE 5 A 20 UIT
DE 20 A 35 UIT
DE 35 A 45 UIT
MAS DE 45 UIT

8
14
17
20
30

19250
57750
57750
38500

Mayo
2,500.00
10,000.00
17,500.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

Junio
2,500.00
12,500.00
15,000.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

Julio
2,500.00
15,000.00
12,500.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

Agosto
2,500.00
17,500.00
10,000.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

Septiembre
2,500.00
20,000.00
7,500.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

Octubre
2,500.00
22,500.00
5,000.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

Noviembre
2,500.00
25,000.00
2,500.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

884.00
0.00
0.00
0.00
0.00
884.00

884.00
0.00
0.00
0.00
0.00
884.00

884.00
0.00
0.00
0.00
0.00
884.00

884.00
0.00
0.00
0.00
0.00
884.00

884.00
0.00
0.00
0.00
0.00
884.00

884.00
0.00
0.00
0.00
0.00
884.00

884.00
0.00
0.00
0.00
0.00
884.00

-454.67
429.33

-454.67
429.33

-454.67
429.33

-615.67
268.33

-669.33
214.67

-669.33
214.67

-669.3
214.67

53.67
8

53.67
8

53.67
8

53.67
5

53.67
4

53.67
4

53.67
4

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

53.67

53.67

53.67

53.67

53.67

53.67

53.67

1,540.00
8,085.00
9,817.50
7,700.00

Diciembre
2,500.00
27,500.00
0.00
2,500.00
2,500.00
3,000.00
38,000.00
-26,950.00
11,050.00

sueldos
gratificaciones
gratificaciones
utilidades

30,000.00
2,500.00
2,500.00
3,000.00

7uit
0.08

884.00
0.00
0.00
0.00
0.00
884.00
-830.33
53.67
53.67
1

644.00

0.00
0.00
0.00
0.00
0.00

240.00

53.67

884.00

38,000.00
-26,950.00
11,050.00
884.00