EMPRESA, S.A. DE C.V.

nomina semanal
nomina quincenal

DETERMINACIN DEL AGUINALDO 2011

DATOS GENERALES
Das de aguinaldo
Zona de Salario Mnimo

15
A

1. DETERMINACIN DE LA CUOTA DIARIA

Trabajador

Alcantar
Vega
Camerino

Tipo de salario
Salarios variables mensuales
- Diciembre

Fijo
No aplica
1,004.55

=
/

Total
Entre meses del ejercicio

=
+

Salario promedio mensual variable

Salario fijo mensual

=
/
=

Carvajal
Ochoa Jorge
Luis
Fijo
No aplica
1,004.55

Carvajal
Romero
Ricardo

Galvan
Bernal
Juventino

Fijo
No aplica
1,004.55

Maldonado
Talamantes
Rodrigo

Bernal
Hernandez
Olga Maria

Fijo
No aplica
1,004.55

Fijo
No aplica
1,004.55

Fijo
No aplica
1,004.55

No aplica
1,005

No aplica
1,005

No aplica
1,005

No aplica
1,005

No aplica
1,005

Salario mensual
Das del mes

1,005
30

1,005
30

1,005
30

1,005
30

Cuota diaria

33.49

33.49

33.49

33.49

2. DETERMINACIN DE LOS DAS LABORADOS

Trabajador
Das laborados
/ Das del ao
=
x

Proporcin de das laborados

Das de aguinaldo

Das base para el aguinaldo

Aguinaldo

x
=

SMG Zona A
Das de exencin
Aguinaldo exento

Fijo
No aplica
1,004.55

Lopez
Rodriguez
Ruben

Fijo
No aplica
1,005.90

Ojeda Zuiga
Ramon
Leodegario

Martinez de
la O Jose

Fijo
No aplica
1,005.75

Fijo
No aplica
1,005.75

Fijo
No aplica
1,004.55

Parra
Perez Suarez
Pacheco Luz
Alberto
Elena

Palacios
Raul
Fijo
No aplica
1,722.15

Fijo
No aplica
1,004.55

Reyes
Hernandez
Minerva

Rodriguez
Lopez Jorge
Gualberto

Fijo
No aplica
1,005.90

Fijo
No aplica
1,005.75

Fijo
No aplica
1,004.55

No aplica
1,005

No aplica
1,005

No aplica
1,006

No aplica
1,006

No aplica
1,006

No aplica
1,005

No aplica
1,722

No aplica
1,005

No aplica
1,005

No aplica
1,006

No aplica
1,006

1,005
30

1,005
30

1,005
30

1,006
30

1,006
30

1,006
30

1,005
30

1,722
30

1,005
30

1,005
30

1,006
30

33.49

33.49

33.49

33.53

33.53

33.53

33.49

57.41

33.49

33.49

33.53

Sumuano
Vidal
Santiago
Alexander
Fijo
No aplica
1,501.95

Vazquez
Payan
Manuel
Arturo
Fijo
No aplica
1,004.55

Zuiga Cuen
Iracema
Fijo
No aplica
1,005.75

No aplica
1,502

No aplica
1,005

No aplica
1,006

1,006
30

1,502
30

1,005
30

1,006
30

33.53

50.07

33.49

33.53

214
365

214
365

214
365

214
365

214
365

272
365

288
365

318
365

365
365

214
365

365
365

365
365

214
365

153
365

365
365

365
365

365
365

365
365

365
365

58.63%
15

58.63%
15

58.63%
15

58.63%
15

74.52%
15

78.90%
15

87.12%
15

100.00%
15

58.63%
15

100.00%
15

100.00%
15

58.63%
15

41.92%
15

100.00%
15

100.00%
15

100.00%
15

100.00%
15

100.00%
15

8.79

4. DETERMINACIN DEL ISR DE ACUERDO CON EL

Trabajador
ltimo sueldo mensual ordinario
+ Aguinaldo
- Aguinaldo exento

Iglesias
Castillo
Francisco

58.63%
15
8.79

3. DETERMINACIN DEL AGUINALDO

Trabajador
Cuota diaria
x Das base para el aguinaldo
=

Gonzalez
Alvarado
Rene

8.79

8.79

8.79

11.18

11.84

13.07

15.00

8.79

15.00

15.00

8.79

6.29

15.00

15.00

15.00

15.00

15.00

33
8.79

33
8.79

33
8.79

33
8.79

33
8.79

33
11.18

33
11.84

34
13.07

34
15.00

34
8.79

33
15.00

57
15.00

33
8.79

33
6.29

34
15.00

34
15.00

50
15.00

33
15.00

34
15.00

294.48

294.48

294.48

294.48

294.48

374.30

396.32

438.19

502.88

294.84

502.28

861.08

294.48

210.54

502.95

502.88

750.98

502.28

502.88

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

59.82
30
1,794.60

A
2,009.10
294.48
294.48

A
2,009.10
294.48
294.48

A
2,009.10
294.48
294.48

A
2,009.10
294.48
294.48

A
2,009.10
294.48
294.48

A
2,009.10
374.30
374.30

A
2,009.10
396.32
396.32

A
2,011.80
438.19
438.19

A
2,011.50
502.88
502.88

A
2,011.50
294.84
294.84

A
2,009.10
502.28
502.28

A
3,444.30
861.08
861.08

A
2,009.10
294.48
294.48

A
2,009.10
210.54
210.54

A
2,011.80
502.95
502.95

A
2,011.50
502.88
502.88

A
3,003.90
750.98
750.98

A
2,009.10
502.28
502.28

A
2,011.50
502.88
502.88

2,009.10

2,009.10

2,009.10

2,009.10

2,009.10

2,009.10

2,009.10

2,011.80

2,011.50

2,011.50

2,009.10

3,444.30

2,009.10

2,009.10

2,011.80

2,011.50

3,003.90

2,009.10

2,011.50

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

496.08

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,515.72
6%

1,515.42
6%

1,515.42
6%

1,513.02
6%

2,948.22
6%

1,513.02
6%

1,513.02
6%

1,515.72
6%

1,515.42
6%

2,507.82
6%

1,513.02
6%

1,515.42
6%

Base Gravable

Impuesto bruto
Lmite inferior

=
x

Diferencia
Tasa

=
+

Impuesto Marginal
Cuota fija

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

97.01
9.52

96.99
9.52

96.99
9.52

96.83
9.52

188.69
9.52

96.83
9.52

96.83
9.52

97.01
9.52

96.99
9.52

160.50
9.52

96.83
9.52

96.99
9.52

=
-

Impuesto
Subsidio al empleo

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.53
406.83

106.51
406.83

106.51
406.83

106.35
406.83

198.21
406.62

106.35
406.83

106.35
406.83

106.53
406.83

106.51
406.83

170.02
406.62

106.35
406.83

106.51
406.83

Impuesto a Cargo

300.48 -

300.48 -

300.48 -

300.48 -

300.48 -

300.48 -

300.48 -

300.30 -

300.32 -

300.32 -

300.48 -

208.41 -

300.48 -

300.48 -

300.30 -

300.32 -

236.60 -

300.48 -

300.32

5. IMPUESTO DE LA PERCEPCIN ORDINARIA

Trabajador
ltimo sueldo mensual ordinario

=
x
=
+
=
-

Impuesto bruto
Lmite inferior
Diferencia
Tasa
Impuesto Marginal
Cuota fija
Impuesto
Subsidio al empleo

Impuesto a Cargo

6. IDENTIFICACIN DEL IMPUESTO AL AGUINALDO

Trabajador
Impuesto en el punto 4
- Impuesto en el punto 5
=

A
2,009.10

A
2,009.10

A
2,009.10

A
2,009.10

A
2,009.10

A
2,009.10

A
2,009.10

A
2,011.80

A
2,011.50

A
2,011.50

A
2,009.10

A
3,444.30

A
2,009.10

A
2,009.10

A
2,011.80

A
2,011.50

A
3,003.90

A
2,009.10

A
2,011.50

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,515.72
6%
97.01
9.52
106.53
406.83

496.08
1,515.42
6%
96.99
9.52
106.51
406.83

496.08
1,515.42
6%
96.99
9.52
106.51
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
2,948.22
6%
188.69
9.52
198.21
406.62

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,515.72
6%
97.01
9.52
106.53
406.83

496.08
1,515.42
6%
96.99
9.52
106.51
406.83

496.08
2,507.82
6%
160.50
9.52
170.02
406.62

496.08
1,513.02
6%
96.83
9.52
106.35
406.83

496.08
1,515.42
6%
96.99
9.52
106.51
406.83

300.48 -

300.48 -

300.48 -

300.48 -

300.48 -

300.48 -

300.48 -

A
300.48 300.48 -

A
300.48 300.48 -

A
300.48 300.48 -

A
300.48 300.48 -

A
300.48 300.48 -

A
300.48 300.48 -

A
300.48 300.48 -

Retencin correspondiente al aguinaldo

7. DETERMINACIN DEL ISR DE ACUERDO CON EL

ARTCULO 142 DEL REGLAMENTO DE LA LEY DEL ISR
Trabajador
A
* ltimo sueldo mensual ordinario
2,009.10
* Impuesto al sueldo mensual ordinario (Punto 5) 300.48 -

300.30 -

300.32 -

300.32 -

300.48 -

208.41 -

300.48 -

300.48 -

300.30 -

300.32 -

236.60 -

300.48 -

300.32

300.30 300.30 -

A
300.32 300.32 -

A
300.32 300.32 -

A
300.48 300.48 -

A
208.41 208.41 -

A
300.48 300.48 -

A
300.48 300.48 -

A
300.30 300.30 -

A
300.32 300.32 -

A
236.60 236.60 -

A
300.48 300.48 -

A
300.32
300.32

A
2,009.10
300.48 -

A
2,009.10
300.48 -

A
2,009.10
300.48 -

A
2,009.10
300.48 -

A
2,009.10
300.48 -

A
2,009.10
300.48 -

A
2,011.80
300.30 -

A
2,011.50
300.32 -

A
2,011.50
300.32 -

A
2,009.10
300.48 -

A
3,444.30
208.41 -

A
2,009.10
300.48 -

A
2,009.10
300.48 -

A
2,011.80
300.30 -

A
2,011.50
300.32 -

A
3,003.90
236.60 -

A
2,009.10
300.48 -

A
2,011.50
300.32

294.48
294.48

294.48
294.48

294.48
294.48

294.48
294.48

294.48
294.48

374.30
374.30

396.32
396.32

438.19
438.19

502.88
502.88

294.84
294.84

502.28
502.28

861.08
861.08

294.48
294.48

210.54
210.54

502.95
502.95

502.88
502.88

750.98
750.98

502.28
502.28

502.88
502.88

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

0.00
365
30.4

Aguinaldo
Aguinaldo exento

=
/
x

Base Gravable
Entre
Por

=
+

Percepcin gravable mensualizada

ltimo sueldo mensual ordinario

2,009.10

2,009.10

2,009.10

2,009.10

2,009.10

2,009.10

2,009.10

2,011.80

2,011.50

2,011.50

2,009.10

3,444.30

2,009.10

2,009.10

2,011.80

2,011.50

3,003.90

2,009.10

2,011.50

=
-

Base para el clculo

Lmite inferior

2,009.10
496.08

2,009.10
496.08

2,009.10
496.08

2,009.10
496.08

2,009.10
496.08

2,009.10
496.08

2,009.10
496.08

2,011.80
496.08

2,011.50
496.08

2,011.50
496.08

2,009.10
496.08

3,444.30
496.08

2,009.10
496.08

2,009.10
496.08

2,011.80
496.08

2,011.50
496.08

3,003.90
496.08

2,009.10
496.08

2,011.50
496.08

=
x

Diferencia
Tasa

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,513.02
6%

1,515.72
6%

1,515.42
6%

1,515.42
6%

1,513.02
6%

2,948.22
6%

1,513.02
6%

1,513.02
6%

1,515.72
6%

1,515.42
6%

2,507.82
6%

1,513.02
6%

1,515.42
6%

=
+

Impuesto marginal
Cuota fija

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

96.83
9.52

97.01
9.52

96.99
9.52

96.99
9.52

96.83
9.52

188.69
9.52

96.83
9.52

96.83
9.52

97.01
9.52

96.99
9.52

160.50
9.52

96.83
9.52

96.99
9.52

=
-

Impuesto
Subsidio al empleo

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.35
406.83

106.53
406.83

106.51
406.83

106.51
406.83

106.35
406.83

198.21
406.62

106.35
406.83

106.35
406.83

106.53
406.83

106.51
406.83

170.02
406.62

106.35
406.83

106.51
406.83

=
-

Impuesto a Cargo
Impuesto al sueldo mensual ordinario

300.48 300.48 -

300.48 300.48 -

300.48 300.48 -

300.48 300.48 -

300.48 300.48 -

300.48 300.48 -

300.48 300.48 -

300.30 300.30 -

300.32 300.32 -

300.32 300.32 -

300.48 300.48 -

208.41 208.41 -

300.48 300.48 -

300.48 300.48 -

300.30 300.30 -

300.32 300.32 -

236.60 236.60 -

300.48 300.48 -

300.32
300.32

=
/

Diferencia
Percepcin gravable mensualizada

=
x

Tasa de retencin
Base gravable de aguinaldo

Retencin correspondiente al aguinaldo

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%
0.00

0.00%
0.00

* Dato informativo

8. COMPARATIVO
Trabajador
ISR conforme al Artculo 113 LISR (Punto 6)
- ISR conforme al Artculo 142 RISR (Punto 7)
=

Diferencia

9. DECISIN
Trabajador

RESUMEN

AGUINALDO 30 DIAS
RET ART. 142 LISR
TOTAL NETO

Opcin menos gravosa para el trabajador

Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia

Alcantar
Vega
Camerino
294.48
294.48

Carvajal
Ochoa Jorge
Luis
294.48
294.48

Carvajal
Romero
Ricardo
294.48
294.48

Galvan
Bernal
Juventino
294.48
294.48

Maldonado
Talamantes
Rodrigo
294.48
294.48

Bernal
Hernandez
Olga Maria
374.30
374.30

Gonzalez
Alvarado
Rene
396.32
396.32

A
Sin diferencia

Iglesias
Castillo
Francisco
438.19
438.19

Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia Sin diferencia

Lopez
Rodriguez
Ruben
502.88
502.88

Martinez de
la O Jose

294.84
294.84

Ojeda Zuiga
Ramon
Leodegario
502.28
502.28

Palacios
Raul

861.08
861.08

Parra
Perez Suarez
Pacheco Luz
Alberto
Elena
294.48
294.48

210.54
210.54

Reyes
Hernandez
Minerva
502.95
502.95

Rodriguez
Lopez Jorge
Gualberto
502.88
502.88

Sumuano
Vidal
Santiago
Alexander
750.98
750.98

Vazquez
Payan
Manuel
Arturo
502.28
502.28

Zuiga Cuen
Iracema

502.88
502.88

TABLAS MENSUALES VIGENTES EN 2011

Tablas publicadas en el Diario Oficial de la Federacin del 1 de octubre de
2007
TARIFA PARA EL CLCULO DEL IMPUESTO MENSUAL DEL ARTCULO
113 LISR

LIMITE INFERIOR
0.01
496.08
4,210.42
7,399.43
8,601.51

LMITE
SUPERIOR
496.07
4,210.41
7,399.42
8,601.50
10,298.35

CUOTA FIJA
0
9.52
247.23
594.24
786.55

% SOBRE
EXCEDENTE DEL
LMITE INFERIOR
1.92
6.40
10.88
16.00
17.92

10,298.36

20,770.29

1,090.62

21.36

20,770.30

32,736.83

3,327.42

23.52

32,736.84

En adelante

6,141.95

30.00

SUBSIDIO AL EMPLEO
PARA INGRESOS
HASTA
DE $
INGRESOS DE $
0.01
1,768.96
1,768.97
2,653.38
2,653.39
3,472.84
3,472.85
3,537.87
3,537.88
4,446.15

CAS
407.02
406.83
406.62
392.77
382.46

4,446.16

4,717.18

354.23

4,717.19

5,335.42

324.87

5,335.43

6,224.67

294.63

6,224.68

7,113.90

253.54

7,113.91

7,382.33

217.61

7,382.34

En adelante

A
B

A
B

59.82
58.13

1794.6
1743.9

56.7

1701

AGUINALDOS
SALARIO MINIMO "C"

56.70

DIAS EXENTO
30

1,701.00

NOMINA SEMANAL
EXENTO

No.
1
2
3
4
5

NOMBRE
ALCANTAR VEGA CAMERINO
CARVAJAL OCHOA JORGE LUIS
CARVAJAL ROMERO RICARDO
GALVAN BERNAL JUVENTINO
MALDONADO TALAMANTES RODRIGO

2011
2,349.45
1,834.23
4,274.61
1,833.02
3,399.48
$ 13,690.79

GRAVADO

1,701.00
1,701.00
1,701.00
1,701.00
1,701.00

648.45
133.23
2,573.61
132.02
1,698.48

TOTAL
2,349.45
1,834.23
4,274.61
1,833.02
3,399.48

NOMINA QUINCENAL

No.

NOMBRE

2011

1
2
3
4
5
6
7
8
9
10

BERNAL HERNANDEZ OLGA MARIA

GONZLEZ ALVARADO RENE
IGLESIAS CASTILLO FERNANDO
LPEZ RODRGUEZ RUBN
MARTNEZ DE LA O JOS
OJEDA ZIGA RAMN LEODEGARIO
PALACIOS RAL
PARRA PACHECO LUZ ELENA
PREZ SUAREZ ALBERTO
REYES HERNANDEZ MINERVA

5,420.00
4,640.00
1,600.00
6,948.00
5,000.00
3,408.00
4,000.00
3,976.00
810.67
8,000.00

1,701.00
1,701.00
1,701.00 1,701.00
1,701.00
1,701.00
1,701.00
1,701.00
1,701.00 1,701.00

3,719.00
2,939.00
101.00
5,247.00
3,299.00
1,707.00
2,299.00
2,275.00
890.33
6,299.00

5,420.00
4,640.00
1,600.00
6,948.00
5,000.00
3,408.00
4,000.00
3,976.00
810.67
8,000.00

11
12
13
14

RODRGUEZ LPEZ JORGE GUALBERTO

SUMUANO VIDAL SANTIAGO ALEXANDER
VZQUEZ PAYAN MANUEL ARTURO
ZIGA CUEN IRACEMA

7,500.00
6,000.00
6,515.00
5,100.00

1,701.00
1,701.00
1,701.00
1,701.00

5,799.00
4,299.00
4,814.00
3,399.00

7,500.00
6,000.00
6,515.00
5,100.00

$ 68,917.67

enero
febrero
marzo
abril
mayo
junio
julio
24 agosto

-16

30 septiembre

20
-11

31 octubre
30 noviembre
31 diciembre
146
dias
fecha de ingreso

1/1/2011
6/1/2011
1.00