isr, todos los trabajadores

ISR

Sueldo mensual                                   $16,500

Límite inferior                             -        5,925.91

                                                                  2,324.09

% excedente                                x       %21.36

                                                                  496.42

Cuota fija                                      +       624.60

                                                                  $1,124.02

Al momento de realizar el cálculo de ISR debemos

1.   Checar el año y la fuente de la tabla de ISR

2.   Verificar el periodo por el cual se le esta pagando al trabajador, que en este caso es quincenal

3.   Verificar igualmente la tabla del subsidio correspondiente para determinar si requiere dicho apoyo

Sueldo mensual                                   $7,550

Límite inferior                             -        2,422.81

                                                                  1,3524.19

% excedente                               x       %10.88

                                                                  147.11

Cuota fija                                      +       142.20

                                                                  $289.31

Sueldo mensual                                   $2,350

Límite inferior                             -        285.46

                                                                  2,064.54

% excedente                                x       %6.40

                                                                  32.13

Cuota fija                                      +       5.55

                                                                  $137.68

 Subsidio de $160. 35

ISR de los trabajadores de farmacias D&V

Gerente general

Sueldo mensual                                   $6,500

Límite inferior                             -        5,925.91

                                                                  574.09

% excedente                                x       %21.36

                                                                  122.62

Cuota fija                                      +       624.60

                                                                  $750.22

Encargado de tienda

Sueldo mensual                                   $4,250

Límite inferior                             -        2,422.81

                                                                  1,827.19

% excedente                                x       %10.88

                                                                  198.79

Cuota fija                                      +       142.20

                                                                  $2320.99

Vendedores y almacenistas

Sueldo mensual                                   $2,000

Límite inferior                             -        285.46

                                                                  1714.46

% excedente                                x       %6.40

                                                                  109.73

Cuota fija                                     +       5.55

                                                                  $115.28

Subsidio: 188.70

Ayudante

Sueldo mensual                                   $1,600

Límite inferior                             -        285.46

                                                                  1314.46

% excedente                                x       %6.40

                                                                  84.13

Cuota fija                                      +       5.55

                                                                  $89.68

Subsidio: 200.70