PRACTICA DE NOMINA #1

  

Sueldo = 6 día × 380 = 2,280

7dia = 1 = 380

Base gravada = 2,660

Límite inferior = 2,309.80      cf. = $211.19

Excedente marginal =$350.20 × 17.92 = 273.94

Sub a/empleo ISR = 273.94

Sueldo = 6dia × 221.00 = 1,326

7 día  = 1 = 221.00

Base gravada = 1,547

Límite inferior = 1,130.65    cf. = $ 66.36

Excedente marginal 416.35 × 10.88 = 45.39 = 11.66

Sub A/empleo ISR = 58.38 = 53.28

      

 PERCEPCIONES                                       DEDUCCIONES

 

SUELDO $ 1,326                               ISR $53.28

DIA $ 221.00                                      CUOTA SINDICAL $ 15.47

TOTAL PERCEPCIONES $1,547           TOTAL DEDUCCIONES $68.75

                     NETO$ 1,478.25