Impuesto Comisiones y Primas AFP Abono Banco Resumen - Sistema Excel - Empleado X

Meses Renta de 4ta Fecha Monto Importe Bruto Desctos Emp. AFP Cuarta Cat

Enero 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Febrero 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Marzo 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Abril 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Mayo 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Junio 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Julio 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Julio Grati 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Agosto 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Septiembre 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Octubre 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Noviembre 8.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 400.00 S/. 50.00

Diciembre 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Diciembre Grati 0.00% 10.00% 1.55% 1.33% S/. 5,000.00 S/. 0.00 S/. 644.00 S/. 0.00 S/. 50.00

Total / Promedio 4.00% 10.00% 1.55% 1.33% S/. 0.00 S/. 70,000.00 S/. 0.00 S/. 9,016.00 S/. 2,800.00 S/. 700.00

VARIABLES Tabla de Rangos de UIT

Año 2015 0% 7 UIT S/. 0.00 S/. 26,950.00

Porcentaje Gastos 20% 8% 12 UIT S/. 26,950.00 S/. 46,200.00 S/. 19,250.00

UIT S/. 3,850.00 14% 27 UIT S/. 46,200.00 S/. 103,950.00 S/. 57,750.00

Aporte Obligatorio 10% 17% 42 UIT S/. 103,950.00 S/. 161,700.00 S/. 57,750.00

Comisión Variable 1.55% 20% 52 UIT S/. 161,700.00 S/. 200,200.00 S/. 38,500.00

Prima Seguros 1.33%

Referencias

Aporte obligatorio

Comisión Variable

Prima Seguros

Descuento CAFAE

http://www.sunat.gob.pe/indicestasas/uit.html

http://www.sbs.gob.pe/app/spp/empleadores/comision_prima.asp

Resumen - Sistema Excel - Empleado X Boleta de Pago Empresa

Monto Declarado

Calculo de Impuesto por Tramos - 2015

Total Descuentos Monto Monto Documentos Observaciones Acumulado % Impuesto Impuesto por Pagar

S/. 694.00 S/. 4,306.00 5,000.00 4,000.00 0% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 8,000.00 0% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 12,000.00 0% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 16,000.00 0% 0.00 0.00

S/. 694.00 S/. 4,306.00 5,000.00 20,000.00 0% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 24,000.00 0% 0.00 0.00

S/. 694.00 S/. 4,306.00 5,000.00 28,000.00 8% 26,950.00 0.00

S/. 694.00 S/. 4,306.00 5,000.00 32,000.00 8% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 36,000.00 8% 0.00 0.00

S/. 694.00 S/. 4,306.00 5,000.00 40,000.00 8% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 44,000.00 8% 0.00 0.00

S/. 1,094.00 S/. 3,906.00 5,000.00 48,000.00 14% 46,200.00 1540.00

S/. 694.00 S/. 4,306.00 5,000.00 52,000.00 14% 0.00 0.00

S/. 694.00 S/. 4,306.00 5,000.00 56,000.00 14% 9,800.00 1372.00

S/. 12,516.00 S/. 57,484.00 S/. 0.00 70,000.00 56,000.00 2,912.00

Impuesto por Pagar S/. 2,912.00

20% Gastos S/. 14,000.00 Pagado S/. 2,800.00

S/. 56,000.00 Saldo Deudor -S/. 112.00

7UIT S/. 26,950.00 S/. 0.00

S/. 29,050.00

Rango 8% S/. 19,250.00 S/. 1,540.00

S/. 9,800.00

Rango 14% S/. 57,750.00 S/. 1,372.00

-S/. 47,950.00

Rango 17% S/. 57,750.00 S/. 0.00

S/. 2,912.00

Base Imponible con 20% de descuento