|
TARIFA PARA EL CÁLCULO DE LOS PAGOS PROVISIONALES MENSUALES, CANTIDAD DE TRABAJO REALIZADO.
1. Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2017, calculada en días.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
|
|
|
|
|
|
$
|
$
|
$
|
%
|
|
0.01
|
16.32
|
0.00
|
1.92
|
|
16.33
|
138.50
|
0.31
|
6.40
|
|
138.51
|
243.40
|
8.13
|
10.88
|
|
243.41
|
282.94
|
19.55
|
16.00
|
|
282.95
|
338.76
|
25.87
|
17.92
|
|
338.77
|
683.23
|
35.88
|
21.36
|
|
683.24
|
1,076.87
|
109.45
|
23.52
|
|
1,076.88
|
2,055.92
|
202.04
|
30.00
|
|
2,055.93
|
2,741.23
|
495.75
|
32.00
|
|
2,741.24
|
8,223.68
|
715.05
|
34.00
|
|
8,223.69
|
En adelante
|
2,579.09
|
35.00
|
|
Monto de ingresos que sirven de base para calcular el impuesto
|
|
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo diario
|
|
$
|
$
|
$
|
|
0.01
|
58.19
|
13.39
|
|
58.20
|
87.28
|
13.38
|
|
87.29
|
114.24
|
13.38
|
|
114.25
|
116.38
|
12.92
|
|
116.39
|
146.25
|
12.58
|
|
146.26
|
155.17
|
11.65
|
|
155.18
|
175.51
|
10.69
|
|
175.52
|
204.76
|
9.69
|
|
204.77
|
234.01
|
8.34
|
|
234.02
|
242.84
|
7.16
|
|
242.85
|
En adelante
|
0.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B.
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para el empleo diario
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
0.01
|
0.01
|
16.32
|
0.00
|
1.92
|
13.39
|
|
16.33
|
16.33
|
58.19
|
0.31
|
6.40
|
13.39
|
|
16.33
|
58.20
|
87.28
|
0.31
|
6.40
|
13.38
|
|
16.33
|
87.29
|
114.24
|
0.31
|
6.40
|
13.38
|
|
16.33
|
114.25
|
116.38
|
0.31
|
6.40
|
12.92
|
|
16.33
|
116.39
|
138.50
|
0.31
|
6.40
|
12.58
|
|
138.51
|
138.51
|
146.25
|
8.13
|
10.88
|
12.58
|
|
138.51
|
146.26
|
155.17
|
8.13
|
10.88
|
11.65
|
|
138.51
|
155.18
|
175.51
|
8.13
|
10.88
|
10.69
|
|
138.51
|
175.52
|
204.76
|
8.13
|
10.88
|
9.69
|
|
138.51
|
204.77
|
234.01
|
8.13
|
10.88
|
8.34
|
|
138.51
|
234.02
|
242.84
|
8.13
|
10.88
|
7.16
|
|
138.51
|
242.85
|
243.40
|
8.13
|
10.88
|
0.00
|
|
243.41
|
243.41
|
282.94
|
19.55
|
16.00
|
0.00
|
|
282.95
|
282.95
|
338.76
|
25.87
|
17.92
|
0.00
|
|
338.77
|
338.77
|
683.23
|
35.88
|
21.36
|
0.00
|
|
683.24
|
683.24
|
1,076.87
|
109.45
|
23.52
|
0.00
|
|
1,076.88
|
1,076.88
|
2,055.92
|
202.04
|
30.00
|
0.00
|
|
2,055.93
|
2,055.93
|
2,741.23
|
495.75
|
32.00
|
0.00
|
|
2,741.24
|
2,741.24
|
8,223.68
|
715.05
|
34.00
|
0.00
|
|
8,223.69
|
8,223.69
|
En adelante
|
2,579.09
|
35.00
|
0.00
|
2. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días, correspondiente a 2017.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
114.24
|
0.00
|
1.92
|
|
114.25
|
969.50
|
2.17
|
6.40
|
|
969.51
|
1,703.80
|
56.91
|
10.88
|
|
1,703.81
|
1,980.58
|
136.85
|
16.00
|
|
1,980.59
|
2,371.32
|
181.09
|
17.92
|
|
2,371.33
|
4,782.61
|
251.16
|
21.36
|
|
4,782.62
|
7,538.09
|
766.15
|
23.52
|
|
7,538.10
|
14,391.44
|
1,414.28
|
30.00
|
|
14,391.45
|
19,188.61
|
3,470.25
|
32.00
|
|
19,188.62
|
57,565.76
|
5,005.35
|
34.00
|
|
57,565.77
|
En adelante
|
18,053.63
|
35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B.
|
Monto de ingresos que sirven de base para calcular el impuesto
|
|
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo semanal
|
|
$
|
$
|
$
|
|
0.01
|
407.33
|
93.73
|
|
407.34
|
610.96
|
93.66
|
|
610.97
|
799.68
|
93.66
|
|
799.69
|
814.66
|
90.44
|
|
814.67
|
1,023.75
|
88.06
|
|
1,023.76
|
1,086.19
|
81.55
|
|
1,086.20
|
1,228.57
|
74.83
|
|
1,228.58
|
1,433.32
|
67.83
|
|
1,433.33
|
1,638.07
|
58.38
|
|
1,638.08
|
1,699.88
|
50.12
|
|
1,699.89
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B.
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para el empleo semanal
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
0.01
|
0.01
|
114.24
|
0.00
|
1.92
|
93.73
|
|
114.25
|
114.25
|
407.33
|
2.17
|
6.40
|
93.73
|
|
114.25
|
407.34
|
610.96
|
2.17
|
6.40
|
93.66
|
|
114.25
|
610.97
|
799.68
|
2.17
|
6.40
|
93.66
|
|
114.25
|
799.69
|
814.66
|
2.17
|
6.40
|
90.44
|
|
114.25
|
814.67
|
969.50
|
2.17
|
6.40
|
88.06
|
|
969.51
|
969.51
|
1,023.75
|
56.91
|
10.88
|
88.06
|
|
969.51
|
1,023.76
|
1,086.19
|
56.91
|
10.88
|
81.55
|
|
969.51
|
1,086.20
|
1,228.57
|
56.91
|
10.88
|
74.83
|
|
969.51
|
1,228.58
|
1,433.32
|
56.91
|
10.88
|
67.83
|
|
969.51
|
1,433.33
|
1,638.07
|
56.91
|
10.88
|
58.38
|
|
969.51
|
1,638.08
|
1,699.88
|
56.91
|
10.88
|
50.12
|
|
969.51
|
1,699.89
|
1,703.80
|
56.91
|
10.88
|
0.00
|
|
1,703.81
|
1,703.81
|
1,980.58
|
136.85
|
16.00
|
0.00
|
|
1,980.59
|
1,980.59
|
2,371.32
|
181.09
|
17.92
|
0.00
|
|
2,371.33
|
2,371.33
|
4,782.61
|
251.16
|
21.36
|
0.00
|
|
4,782.62
|
4,782.62
|
7,538.09
|
766.15
|
23.52
|
0.00
|
|
7,538.10
|
7,538.10
|
14,391.44
|
1,414.28
|
30.00
|
0.00
|
|
14,391.45
|
14,391.45
|
19,188.61
|
3,470.25
|
32.00
|
0.00
|
|
19,188.62
|
19,188.62
|
57,565.76
|
5,005.35
|
34.00
|
0.00
|
|
57,565.77
|
57,565.77
|
En adelante
|
18,053.63
|
35.00
|
0.00
|
3. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 10 días, correspondiente a 2017.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
163.20
|
0.00
|
1.92
|
|
163.21
|
1,385.00
|
3.10
|
6.40
|
|
1,385.01
|
2,434.00
|
81.30
|
10.88
|
|
2,434.01
|
2,829.40
|
195.50
|
16.00
|
|
2,829.41
|
3,387.60
|
258.70
|
17.92
|
|
3,387.61
|
6,832.30
|
358.80
|
21.36
|
|
6,832.31
|
10,768.70
|
1,094.50
|
23.52
|
|
10,768.71
|
20,559.20
|
2,020.40
|
30.00
|
|
20,559.21
|
27,412.30
|
4,957.50
|
32.00
|
|
27,412.31
|
82,236.80
|
7,150.50
|
34.00
|
|
82,236.81
|
En adelante
|
25,790.90
|
35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B.
|
Monto de ingresos que sirven de base para calcular el impuesto
|
|
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo decenal
|
|
$
|
$
|
$
|
|
0.01
|
581.90
|
133.90
|
|
581.91
|
872.80
|
133.80
|
|
872.81
|
1,142.40
|
133.80
|
|
1,142.41
|
1,163.80
|
129.20
|
|
1,163.81
|
1,462.50
|
125.80
|
|
1,462.51
|
1,551.70
|
116.50
|
|
1,551.71
|
1,755.10
|
106.90
|
|
1,755.11
|
2,047.60
|
96.90
|
|
2,047.61
|
2,340.10
|
83.40
|
|
2,340.11
|
2,428.40
|
71.60
|
|
2,428.41
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B.
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para
El empleo Decenal
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
0.01
|
0.01
|
163.20
|
0.00
|
1.92
|
133.90
|
|
163.21
|
163.21
|
581.90
|
3.10
|
6.40
|
133.90
|
|
163.21
|
581.91
|
872.80
|
3.10
|
6.40
|
133.80
|
|
163.21
|
872.81
|
1,142.40
|
3.10
|
6.40
|
133.80
|
|
163.21
|
1,142.41
|
1,163.80
|
3.10
|
6.40
|
129.20
|
|
163.21
|
1,163.81
|
1,385.00
|
3.10
|
6.40
|
125.80
|
|
1,385.01
|
1,385.01
|
1,462.50
|
81.30
|
10.88
|
125.80
|
|
1,385.01
|
1,462.51
|
1,551.70
|
81.30
|
10.88
|
116.50
|
|
1,385.01
|
1,551.71
|
1,755.10
|
81.30
|
10.88
|
106.90
|
|
1,385.01
|
1,755.11
|
2,047.60
|
81.30
|
10.88
|
96.90
|
|
1,385.01
|
2,047.61
|
2,340.10
|
81.30
|
10.88
|
83.40
|
|
1,385.01
|
2,340.11
|
2,428.40
|
81.30
|
10.88
|
71.60
|
|
1,385.01
|
2,428.41
|
2,434.00
|
81.30
|
10.88
|
0.00
|
|
2,434.01
|
2,434.01
|
2,829.40
|
195.50
|
16.00
|
0.00
|
|
2,829.41
|
2,829.41
|
3,387.60
|
258.70
|
17.92
|
0.00
|
|
3,387.61
|
3,387.61
|
6,832.30
|
358.80
|
21.36
|
0.00
|
|
6,832.31
|
6,832.31
|
10,768.70
|
1,094.50
|
23.52
|
0.00
|
|
10,768.71
|
10,768.71
|
20,559.20
|
2,020.40
|
30.00
|
0.00
|
|
20,559.21
|
20,559.21
|
27,412.30
|
4,957.50
|
32.00
|
0.00
|
|
27,412.31
|
27,412.31
|
82,236.80
|
7,150.50
|
34.00
|
0.00
|
|
82,236.81
|
82,236.81
|
En adelante
|
25,790.90
|
35.00
|
0.00
|
4. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días, correspondiente a 2017.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
244.80
|
0.00
|
1.92
|
|
244.81
|
2,077.50
|
4.65
|
6.40
|
|
2,077.51
|
3,651.00
|
121.95
|
10.88
|
|
3,651.01
|
4,244.10
|
293.25
|
16.00
|
|
4,244.11
|
5,081.40
|
388.05
|
17.92
|
|
5,081.41
|
10,248.45
|
538.20
|
21.36
|
|
10,248.46
|
16,153.05
|
1,641.75
|
23.52
|
|
16,153.06
|
30,838.80
|
3,030.60
|
30.00
|
|
30,838.81
|
41,118.45
|
7,436.25
|
32.00
|
|
41,118.46
|
123,355.20
|
10,725.75
|
34.00
|
|
123,355.21
|
En adelante
|
38,686.35
|
35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B.
|
Monto de ingresos que sirven de base para calcular el impuesto
|
|
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo quincenal
|
|
$
|
$
|
$
|
|
0.01
|
872.85
|
200.85
|
|
872.86
|
1,309.20
|
200.70
|
|
1,309.21
|
1,713.60
|
200.70
|
|
1,713.61
|
1,745.70
|
193.80
|
|
1,745.71
|
2,193.75
|
188.70
|
|
2,193.76
|
2,327.55
|
174.75
|
|
2,327.56
|
2,632.65
|
160.35
|
|
2,632.66
|
3,071.40
|
145.35
|
|
3,071.41
|
3,510.15
|
125.10
|
|
3,510.16
|
3,642.60
|
107.40
|
|
3,642.61
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 4 del rubro B.
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite Inferior
|
Subsidio para el empleo quincenal
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
0.01
|
0.01
|
244.80
|
0.00
|
1.92
|
200.85
|
|
244.81
|
244.81
|
872.85
|
4.65
|
6.40
|
200.85
|
|
244.81
|
872.86
|
1,309.20
|
4.65
|
6.40
|
200.70
|
|
244.81
|
1,309.21
|
1,713.60
|
4.65
|
6.40
|
200.70
|
|
244.81
|
1,713.61
|
1,745.70
|
4.65
|
6.40
|
193.80
|
|
244.81
|
1,745.71
|
2,077.50
|
4.65
|
6.40
|
188.70
|
|
2,077.51
|
2,077.51
|
2,193.75
|
121.95
|
10.88
|
188.70
|
|
2,077.51
|
2,193.76
|
2,327.55
|
121.95
|
10.88
|
174.75
|
|
2,077.51
|
2,327.56
|
2,632.65
|
121.95
|
10.88
|
160.35
|
|
2,077.51
|
2,632.66
|
3,071.40
|
121.95
|
10.88
|
145.35
|
|
2,077.51
|
3,071.41
|
3,510.15
|
121.95
|
10.88
|
125.10
|
|
2,077.51
|
3,510.16
|
3,642.60
|
121.95
|
10.88
|
107.40
|
|
2,077.51
|
3,642.61
|
3,651.00
|
121.95
|
10.88
|
0.00
|
|
3,651.01
|
3,651.01
|
4,244.10
|
293.25
|
16.00
|
0.00
|
|
4,244.11
|
4,244.11
|
5,081.40
|
388.05
|
17.92
|
0.00
|
|
5,081.41
|
5,081.41
|
10,248.45
|
538.20
|
21.36
|
0.00
|
|
10,248.46
|
10,248.46
|
16,153.05
|
1,641.75
|
23.52
|
0.00
|
|
16,153.06
|
16,153.06
|
30,838.80
|
3,030.60
|
30.00
|
0.00
|
|
30,838.81
|
30,838.81
|
41,118.45
|
7,436.25
|
32.00
|
0.00
|
|
41,118.46
|
41,118.46
|
123,355.20
|
10,725.75
|
34.00
|
0.00
|
|
123,355.21
|
123,355.21
|
En adelante
|
38,686.35
|
35.00
|
0.00
|
5. Tarifa aplicable durante 2017, para el cálculo de los pagos provisionales mensuales.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
496.07
|
0.00
|
1.92
|
|
496.08
|
4,210.41
|
9.52
|
6.40
|
|
4,210.42
|
7,399.42
|
247.24
|
10.88
|
|
7,399.43
|
8,601.50
|
594.21
|
16.00
|
|
8,601.51
|
10,298.35
|
786.54
|
17.92
|
|
10,298.36
|
20,770.29
|
1,090.61
|
21.36
|
|
20,770.30
|
32,736.83
|
3,327.42
|
23.52
|
|
32,736.84
|
62,500.00
|
6,141.95
|
30.00
|
|
62,500.01
|
83,333.33
|
15,070.90
|
32.00
|
|
83,333.34
|
250,000.00
|
21,737.57
|
34.00
|
|
250,000.01
|
En adelante
|
78,404.23
|
35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B.
|
Monto de ingresos que sirven de base para calcular el impuesto
|
|
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo mensual
|
|
$
|
$
|
$
|
|
0.01
|
1,768.96
|
407.02
|
|
1,768.97
|
2,653.38
|
406.83
|
|
2,653.39
|
3,472.84
|
406.62
|
|
3,472.85
|
3,537.87
|
392.77
|
|
3,537.88
|
4,446.15
|
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
|
0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B.
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para el empleo mensual
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
0.01
|
0.01
|
496.07
|
0.00
|
1.92
|
407.02
|
|
496.08
|
496.08
|
1,768.96
|
9.52
|
6.40
|
407.02
|
|
496.08
|
1,768.97
|
2,653.38
|
9.52
|
6.40
|
406.83
|
|
496.08
|
2,653.39
|
3,472.84
|
9.52
|
6.40
|
406.62
|
|
496.08
|
3,472.85
|
3,537.87
|
9.52
|
6.40
|
392.77
|
|
496.08
|
3,537.88
|
4,210.41
|
9.52
|
6.40
|
382.46
|
|
4,210.42
|
4,210.42
|
4,446.15
|
247.24
|
10.88
|
382.46
|
|
4,210.42
|
4,446.16
|
4,717.18
|
247.24
|
10.88
|
354.23
|
|
4,210.42
|
4,717.19
|
5,335.42
|
247.24
|
10.88
|
324.87
|
|
4,210.42
|
5,335.43
|
6,224.67
|
247.24
|
10.88
|
294.63
|
|
4,210.42
|
6,224.68
|
7,113.90
|
247.24
|
10.88
|
253.54
|
|
4,210.42
|
7,113.91
|
7,382.33
|
247.24
|
10.88
|
217.61
|
|
4,210.42
|
7,382.34
|
7,399.42
|
247.24
|
10.88
|
0.00
|
|
7,399.43
|
7,399.43
|
8,601.50
|
594.21
|
16.00
|
0.00
|
|
8,601.51
|
8,601.51
|
10,298.35
|
786.54
|
17.92
|
0.00
|
|
10,298.36
|
10,298.36
|
20,770.29
|
1,090.61
|
21.36
|
0.00
|
|
20,770.30
|
20,770.30
|
32,736.83
|
3,327.42
|
23.52
|
0.00
|
|
32,736.84
|
32,736.84
|
62,500.00
|
6,141.95
|
30.00
|
0.00
|
|
62,500.01
|
62,500.01
|
83,333.33
|
15,070.90
|
32.00
|
0.00
|
|
83,333.34
|
83,333.34
|
250,000.00
|
21,737.57
|
34.00
|
0.00
|
|
250,000.01
|
250,000.01
|
En adelante
|
78,404.23
|
35.00
|
0.00
|
|