Determinacion de PTU 2014 AFIC Consultores

7/23/2019 Determinacion de PTU 2014 AFIC Consultores

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ELABORADO POR AFIC CONSULTORES

DETERMINACIN PTU 2014

Ingresos Acumulables(-) Gastos Deducibles(=) Renta gravable determinada(*) % de PTU a Distribuir(=) Repar! "e #$%$"a"e& p!r pa'ar

Ner! N!re Traa+a"!r P#e&!

1 Trabajador A Planta2 Trabajador B Planta3 Trabajador Planta! Trabajador D Planta" Trabajador # Planta

Trabajador sindicali$ado con maor salario

&'s incremento de 2(%


2/91

SB ,$! para e.e/! "e% repar!


3/91

INTERACION DE ASTOS DE OPGA)T*) D# *P#RAI+,

"-.12-"(!/30 GA)T*) I,A,I#R*)"-!"3-20"/0. *TR*) GA)T*) * D#DUI*,#)

1"0-2(/!3 - NO DEDUCIBLES1(% 4 D#PR#IAI*, *,TAB5#

132054 D#DUI+, D# I,6#R)I*,#)= ASTOS DE OPERACIN DEDUCIBLES

I6're&! Or"$6ar$!

17(-(((/((1(-(((/((1(2-(((/((0(-(((/((

12"-(((/((300000

17(-(((/((

3!-(((/((

A)#)*RIA I)A5 8 *,


4/91

20400000


5/91

ERACIN7-!"-21"/.1

3-"(3/2.

4 INSERTAR 7ALORES DE ASTOS 8 DEDUCCIONES

9059::0

1-!7!-0/21

1!-2!1/3"

4;233:

TAB5#


6/91


7/91


Ner! N!re Traa+a"!r

1 Trabajador A2 Trabajador B3 Trabajador ! Trabajador D" Trabajador #

A#&e6/$a& "e% Traa+

MOTI7O DE AUSENCIA9Inca:acidad :or Riesgo de Trabajo9 Inca:acidad :or &aternidad

9 Inca:acidad tem:oral :roducida :or en;ermedad general no :ro;esi9 Permiso con goce de sueldo9 Permiso sin goce de sueldo9 )us:ensi


8/91

P#e&! D$a& La!ra"!&Sa%ar$!

F$+!

Planta )I 3." 17(-(((/((Planta )I 3" 1(-(((/((Planta )I 3." 1(2-(((/((Planta )I 3." 0(-(((/((Planta )I 3." 12"-(((/((

300000

"!r B (Ea& A#&e6/$a PTU" (!" (

nal/ 2 (3 (1 11 11 11 1

s/ 2 21 1" (2 (

:3 93."7

;5

Dere/?! aPTU


9/91

ee6'a"!

7ar$a%e

4 17(-(((/(( 1!-1../.74 1(-(((/(( 0-(((/((4 1(2-(((/(( -"((/((4 0(-(((/(( 7-"((/((4 12"-(((/(( 1(-!1./.7

300000 435;;;

17(-(((/((

&'s incremento de 2(% 3!-(((/((

20400000

S#a Sa%ar$!Dee6'a"!

I6're&!Me6a%

Dee6'a"!

Trabajador sindicali$ado con maorsalario

SB ,$! para e.e/! "e%repar!

A)#)*RIA I)A5 8 *,TAB5#


10/91

@ SA "e C7REPARTO DE UTLIDADES

Ner! NOMBRE P#e&! Fa/!r

Par$/$pa/$

1 Trabajador A Planta 3." !/377 1-"

2 Trabajador B Planta 3" !/377 1-"

3 Trabajador Planta 3." !/377 1-"

! Trabajador D Planta 3." !/377 1-"

" Trabajador # Planta 3." !/377 1-"

TOTALES 1515 93

Deer$6a/$6 "e .a/!r p!r ">a&

&*,T* A R#PARTIR 132054 "(% ? 7-0.(/!2

T*TA5 D# DIA) TRABA@AD*) 1-1/((

AT*R DIA) TRABA@AD*) 4;95::3:3

D$a&La!ra"!& Re/$$r ">a

La!ra"!&


11/91


DETERMINACIN DE LA RETENCIN DE ISR

*&PARAI+, #,TR# 5A) D*) *PI*,#) A I, D# D#T#R&I,AR UA5 #) #5

Traa+a"!r APTU AR#PARTIR #@#RII* 2(1! 3-72/.2#Ccenci


12/91

Ree6/$6 e.e/$a "e% ISR p!r PTU


13/91

) B#,I* PARA #5 TRABA@AD*R

Op/$6 1

.!re a% ar>/#%! 3: "e %a LISR (Traa+a2 Ree6/$!6 "e ISR &!re I6'

1!-1../.7 Ingreso mensual2-!/!2

17-(1"/(0 FE Ingreso gravado 1(-20/3. 4E 5>mite in;erior .-71./73 FE #Ccedente sobre

21/3.% 9E % sobre el eCced 1-!3!/.0 FE Im:uesto margin 1-(0(/.1 E uota ija 2-"2"/3( FE Im:uesto ausad

4 4E )ubsidio al em:l 22;0 FE I)R a retener

22;0$6a 131:55

:0542

TRABA


14/91

:0542


15/91

"!r P%a6a)e&!& Or"$6ar$!& &$6 (PTU) 1 Ree6/$6

ordinario 1!-1../.7

1!-1../.71(-20/3.

limite in;erior 3-./31

ente 21/3.%l 2./27

1-(0(/.1o 1-01./

o 4 E 131:55 FE4E

FE

9EFEEFE4EFE

A)#)*RIA I)A5 8 *,TAB5#


16/91


17/91

Op/$6 2

II Ree6/$6 "e% ISR /!6.!re a% ar>e ISR &!re I6' A/##%a%e& "e D$/$ere

Im:orte de PTU 3-72/.2#Ccencimite in;erior 1(-20/3. 9E

#Ccedente sobre limite in;erior !-1("/"! FE% sobre el eCcedente 21/3.%Im:uesto marginal 7./0!uota ija 1-(0(/.1Im:uesto ausado 1-0.7/"")ubsidio al em:leo 4I)R a retener 13:9


18/91


19/91

#%! 142 "e RLISR (!p/$!6a%)2 Ip#e&! a Ree6er p!r PTU

I)R a Retener o )ubs del total de Ingreso 1-0.7/""Im:orte de la Ret/ Del Ingreso *rdinario 1-01./I)R de la :arte &ensual de PTU 0:9

;Ta&a "e% Ip#e&! &Ar 142 RLISR F-7I)R de PTU &ensual Promedio "(/.7PTU :ro:orcional sujeto al :ago de I)R 237/2!ociente (/213.

ien 1Tasa A:licable Art 1!2 ;46 R5I)RE 21/3.%

PTU Gravada 2-!/!2

Im:uesto a Retener :or PTU :0542

Op/$6 2 ISR p!r Pa'ar :0542


20/91


21/91

PAOS PRO7IOSONALES M

5>mite in;erior 5>mite su:erior uota =ja

? ? ?

(/(1 !0./(7 4

!0./( !-21(/!1 0/"2

!-21(/!2 7-300/!2 2!7/2!

7-300/!3 -.(1/"( "0!/21

-.(1/"1 1(-20/3" 7./"!

1(-20/3. 2(-77(/20 1-(0(/.1

2(-77(/3( 32-73./3 3-327/!2

32-73./! .2-"((/(( .-1!1/0"

.2-"((/(1 3-333/33 1"-(7(/0(

3-333/3! 2"(-(((/(( 21-737/"72"(-(((/(1 #n adelante 7-!(!/23


22/91


23/91

NSUALES

Por ciento :ara a:licarse sobre &onto de ingresos Hue sirven

el eCcedente del l>mite in;erior Para Ingresos de

% ? ?

1/02% (/(1 1-7./0.

./!(% 1-7./07 2-."3/3

1(/% 2-."3/30 3-!72/!

1./((% 3-!72/" 3-"37/7

17/02% 3-"37/ !-!!./1"

21/3.% !-!!./1. !-717/1

23/"2% !-717/10 "-33"/!2

3(/((% "-33"/!3 .-22!/.7

32/((% .-22!/. 7-113/0(

3!/((% 7-113/01 7-32/33

3"/((% 7-32/3! #n adelante

asta Ingresosde


24/91


25/91

e base :ara calcular el im:uesto

?

!(7/(2

!(./3

!(./.2

302/77

32/!.

3"!/23

32!/7

20!/.3

2"3/"!

217/.1

(

antidad de subsidio :ara el em:leomensual


26/91


27/91




Traa+a"!r APTU AR#PARTIR #@#RII* 2(1! 3-(12/!#Ccenci


28/91



29/91


Op/$6 1


0-(((/(( Ingreso mensual1-0/2

1(-0/2 FE Ingreso gravado 1(-20/3. 4E 5>mite in;erior .0/02 FE #Ccedente sobre

21/3.% 9E % sobre el eCced 1!7/37 FE Im:uesto margin 1-(0(/.1 E uota ija 1-237/0 FE Im:uesto ausad

4 4E )ubsidio al em:l 12;935 FE I)R a retener

12;935$6a 593

;500;

TRABA


30/91

;:;0


31/91


ordinario 0-(((/((

0-(((/((-.(1/"1

limite in;erior 30/!0

ente 17/02%l 71/!1

7./"!o "7/0"

o 4 E 593 FE4E

FE

9EFEEFE4EFE

A)#)*RIA I)A5 8 *,TAB5#


32/91


33/91

Op/$6 2


Im:orte de PTU 3-(12/!#Ccencimite in;erior -.(1/"1 9E

#Ccedente sobre limite in;erior ".!/(0 FE% sobre el eCcedente 17/02%Im:uesto marginal 1(1/(uota ija 7./"!Im:uesto ausado 7/.2)ubsidio al em:leo 4I)R a retener 559:2


34/91


35/91


I)R a Retener o )ubs del total de Ingreso 7/.2Im:orte de la Ret/ Del Ingreso *rdinario "7/0"I)R de la :arte &ensual de PTU 23:5

;Ta&a "e% Ip#e&! &Ar 142 RLISR F-7I)R de PTU &ensual Promedio 20/.PTU :ro:orcional sujeto al :ago de I)R 1."/.(ociente (/1702

ien 1Tasa A:licable Art 1!2 ;46 R5I)RE 17/02%

PTU Gravada 1-0/2

Im:uesto a Retener :or PTU ;:;0

Op/$6 2 ISR p!r Pa'ar ;:;0


36/91


37/91



? ? ?

(/(1 !0./(7 4

!0./( !-21(/!1 0/"2

!-21(/!2 7-300/!2 2!7/2!

7-300/!3 -.(1/"( "0!/21

-.(1/"1 1(-20/3" 7./"!

1(-20/3. 2(-77(/20 1-(0(/.1

2(-77(/3( 32-73./3 3-327/!2

32-73./! .2-"((/(( .-1!1/0"

.2-"((/(1 3-333/33 1"-(7(/0(

3-333/3! 2"(-(((/(( 21-737/"72"(-(((/(1 #n adelante 7-!(!/23


38/91


39/91

NSUALES



% ? ?

1/02% (/(1 1-7./0.

./!(% 1-7./07 2-."3/3

1(/% 2-."3/30 3-!72/!

1./((% 3-!72/" 3-"37/7

17/02% 3-"37/ !-!!./1"

21/3.% !-!!./1. !-717/1

23/"2% !-717/10 "-33"/!2

3(/((% "-33"/!3 .-22!/.7

32/((% .-22!/. 7-113/0(

3!/((% 7-113/01 7-32/33

3"/((% 7-32/3! #n adelante

asta Ingresosde


40/91


41/91


?

!(7/(2

!(./3

!(./.2

302/77

32/!.

3"!/23

32!/7

20!/.3

2"3/"!

217/.1

(



42/91


43/91




Traa+a"!r APTU AR#PARTIR #@#RII* 2(1! 2-0.2/.#Ccenci


44/91



45/91


Op/$6 1


-"((/(( Ingreso mensual1-03/..

1(-!3/.. FE Ingreso gravado 1(-20/3. 4E 5>mite in;erior 1!(/3( FE #Ccedente sobre

21/3.% 9E % sobre el eCced 20/07 FE Im:uesto margin 1-(0(/.1 E uota ija 1-12(/" FE Im:uesto ausad

4 4E )ubsidio al em:l 11205 FE I)R a retener

11205$6a 990;0

;025

TRABA


46/91

;2;39


47/91


ordinario -"((/((

-"((/((7-300/!3

limite in;erior 1-1((/"7

ente 1./((%l 17./(0

"0!/21o 77(/3(

o 4 E 990;0 FE4E

FE

9EFEEFE4EFE

A)#)*RIA I)A5 8 *,TAB5#


48/91


49/91

Op/$6 2


Im:orte de PTU 2-0.2/.#Ccencimite in;erior -.(1/"1 9E

#Ccedente sobre limite in;erior "0/0. FE% sobre el eCcedente 17/02%Im:uesto marginal 1(/7!uota ija 7./"!Im:uesto ausado 707/2)ubsidio al em:leo 4I)R a retener 93925


50/91


51/91


I)R a Retener o )ubs del total de Ingreso 707/2Im:orte de la Ret/ Del Ingreso *rdinario 77(/3(I)R de la :arte &ensual de PTU 2:35

;Ta&a "e% Ip#e&! &Ar 142 RLISR F-7I)R de PTU &ensual Promedio 2./0PTU :ro:orcional sujeto al :ago de I)R 1.1/!7ociente (/1.71

ien 1Tasa A:licable Art 1!2 ;46 R5I)RE 1./71%

PTU Gravada 1-03/..

Im:uesto a Retener :or PTU ;2;39

Op/$6 2 ISR p!r Pa'ar ;2;39


52/91


53/91



? ? ?

(/(1 !0./(7 4

!0./( !-21(/!1 0/"2

!-21(/!2 7-300/!2 2!7/2!

7-300/!3 -.(1/"( "0!/21

-.(1/"1 1(-20/3" 7./"!

1(-20/3. 2(-77(/20 1-(0(/.1

2(-77(/3( 32-73./3 3-327/!2

32-73./! .2-"((/(( .-1!1/0"

.2-"((/(1 3-333/33 1"-(7(/0(

3-333/3! 2"(-(((/(( 21-737/"72"(-(((/(1 #n adelante 7-!(!/23


54/91


55/91

NSUALES



% ? ?

1/02% (/(1 1-7./0.

./!(% 1-7./07 2-."3/3

1(/% 2-."3/30 3-!72/!

1./((% 3-!72/" 3-"37/7

17/02% 3-"37/ !-!!./1"

21/3.% !-!!./1. !-717/1

23/"2% !-717/10 "-33"/!2

3(/((% "-33"/!3 .-22!/.7

32/((% .-22!/. 7-113/0(

3!/((% 7-113/01 7-32/33

3"/((% 7-32/3! #n adelante

asta Ingresosde


56/91


57/91


?

!(7/(2

!(./3

!(./.2

302/77

32/!.

3"!/23

32!/7

20!/.3

2"3/"!

217/.1

(



58/91


59/91




Traa+a"!r APTU AR#PARTIR #@#RII* 2(1! 2-(2/31#Ccenci


60/91



61/91


Op/$6 1


7-"((/(( Ingreso mensual1-77/110-27/11 FE Ingreso gravado

-.(1/"1 4E 5>mite in;erior .7./.( FE #Ccedente sobre

17/02% 9E % sobre el eCced 121/2" FE Im:uesto margin 7./"! E uota ija 0(7/70 FE Im:uesto ausad


30993$6a :10;0

23943

TRABA


62/91

2540


63/91


ordinario 7-"((/((

7-"((/((7-300/!3

limite in;erior 1((/"7

ente 1./((%l 1./(0

"0!/21o .1(/3(

o 4 E :10;0 FE4E

FE

9EFEEFE4EFE

A)#)*RIA I)A5 8 *,TAB5#


64/91


65/91

Op/$6 2


Im:orte de PTU 2-(2/31#Ccenci


66/91


67/91


I)R a Retener o )ubs del total de Ingreso .3!/((Im:orte de la Ret/ Del Ingreso *rdinario .1(/3(I)R de la :arte &ensual de PTU 2;90

;Ta&a "e% Ip#e&! &Ar 142 RLISR F-7I)R de PTU &ensual Promedio 23/7(PTU :ro:orcional sujeto al :ago de I)R 1!/(0ociente (/1.((

ien 1Tasa A:licable Art 1!2 ;46 R5I)RE 1./((%

PTU Gravada 1-77/11

Im:uesto a Retener :or PTU 2540

Op/$6 2 ISR p!r Pa'ar 2540


68/91


69/91



? ? ?

(/(1 !0./(7 4

!0./( !-21(/!1 0/"2

!-21(/!2 7-300/!2 2!7/2!

7-300/!3 -.(1/"( "0!/21

-.(1/"1 1(-20/3" 7./"!

1(-20/3. 2(-77(/20 1-(0(/.1

2(-77(/3( 32-73./3 3-327/!2

32-73./! .2-"((/(( .-1!1/0"

.2-"((/(1 3-333/33 1"-(7(/0(

3-333/3! 2"(-(((/(( 21-737/"72"(-(((/(1 #n adelante 7-!(!/23


70/91


71/91

NSUALES



% ? ?

1/02% (/(1 1-7./0.

./!(% 1-7./07 2-."3/3

1(/% 2-."3/30 3-!72/!

1./((% 3-!72/" 3-"37/7

17/02% 3-"37/ !-!!./1"

21/3.% !-!!./1. !-717/1

23/"2% !-717/10 "-33"/!2

3(/((% "-33"/!3 .-22!/.7

32/((% .-22!/. 7-113/0(

3!/((% 7-113/01 7-32/33

3"/((% 7-32/3! #n adelante

asta Ingresosde


72/91


73/91


?

!(7/(2

!(./3

!(./.2

302/77

32/!.

3"!/23

32!/7

20!/.3

2"3/"!

217/.1

(



74/91


75/91




Traa+a"!r APTU AR#PARTIR #@#RII* 2(1! 3-27(/"7#Ccenci


76/91



77/91


Op/$6 1


1(-!1./.7 Ingreso mensual2-2!./37

12-..3/(! FE Ingreso gravado 1(-20/3. 4E 5>mite in;erior 2-3.!/. FE #Ccedente sobre

21/3.% 9E % sobre el eCced "("/1( FE Im:uesto margin 1-(0(/.1 E uota ija 1-"0"/71 FE Im:uesto ausad


1391$6a 11155

4935;

TRABA


78/91

4935;


79/91


ordinario 1(-!1./.7

1(-!1./.71(-20/3.

limite in;erior 11/31

ente 21/3.%l 2"/27

1-(0(/.1o 1-11"/

o 4 E 11155 FE4E

FE

9EFEEFE4EFE

A)#)*RIA I)A5 8 *,TAB5#


80/91


81/91

Op/$6 2


Im:orte de PTU 3-27(/"7#Ccenci


82/91


83/91


I)R a Retener o )ubs del total de Ingreso 1-1""/!Im:orte de la Ret/ Del Ingreso *rdinario 1-11"/I)R de la :arte &ensual de PTU ;33:

;Ta&a "e% Ip#e&! &Ar 142 RLISR F-7I)R de PTU &ensual Promedio 30/0.PTU :ro:orcional sujeto al :ago de I)R 17/1(ociente (/213.

ien 1Tasa A:licable Art 1!2 ;46 R5I)RE 21/3.%

PTU Gravada 2-2!./37

Im:uesto a Retener :or PTU 4935;

Op/$6 2 ISR p!r Pa'ar 4935;


84/91


85/91



? ? ?

(/(1 !0./(7 4

!0./( !-21(/!1 0/"2

!-21(/!2 7-300/!2 2!7/2!

7-300/!3 -.(1/"( "0!/21

-.(1/"1 1(-20/3" 7./"!

1(-20/3. 2(-77(/20 1-(0(/.1

2(-77(/3( 32-73./3 3-327/!2

32-73./! .2-"((/(( .-1!1/0"

.2-"((/(1 3-333/33 1"-(7(/0(

3-333/3! 2"(-(((/(( 21-737/"72"(-(((/(1 #n adelante 7-!(!/23


86/91


87/91

NSUALES



% ? ?

1/02% (/(1 1-7./0.

./!(% 1-7./07 2-."3/3

1(/% 2-."3/30 3-!72/!

1./((% 3-!72/" 3-"37/7

17/02% 3-"37/ !-!!./1"

21/3.% !-!!./1. !-717/1

23/"2% !-717/10 "-33"/!2

3(/((% "-33"/!3 .-22!/.7

32/((% .-22!/. 7-113/0(

3!/((% 7-113/01 7-32/33

3"/((% 7-32/3! #n adelante

asta Ingresosde


88/91


89/91


?

!(7/(2

!(./3

!(./.2

302/77

32/!.

3"!/23

32!/7

20!/.3

2"3/"!

217/.1

(



90/91


91/91

@ SARFC @@@@@@@@@

Re'$&r! Par!6a% @@@@@D!$/$%$! @@@@@

REPARTO DE UTILIDADES

N! "e Se'#r$"a"RFC CURP P#e&! N!re "e% Traa+a"!r

S!/$a%

JJ4JJ4JJ4JJJJ4J JJJJJJJJJJ JJJJJJJJJJJJJJJJJJ Planta Trabajador A

JJ4JJ4JJ4JJJJ4J JJJJJJJJJJ JJJJJJJJJJJJJJJJJJ Planta Trabajador B

JJ4JJ4JJ4JJJJ4J JJJJJJJJJJ JJJJJJJJJJJJJJJJJJ Planta Trabajador

JJ4JJ4JJ4JJJJ4J JJJJJJJJJJ JJJJJJJJJJJJJJJJJJ Planta Trabajador D

JJ4JJ4JJ4JJJJ4J JJJJJJJJJJ JJJJJJJJJJJJJJJJJJ Planta Trabajador #

F$ra "e% Par6

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Determinacion de PTU 2014 AFIC Consultores