Nombre del Salario Tope para el

Salario mensual % Prestación Sub total

trabajador diario IMSS
1 $250.00 $7,500.00 6% $450.0 $1,302.84
2 $360.00 $10,800.00 6% $648.0 $1,302.84
3 $380.00 $11,400.00 6% $684.0 $1,302.84
4 $400.00 $12,000.00 6% $720.0 $1,302.84
5 $415.00 $12,450.00 6% $747.0 $1,302.84
6 $290.00 $8,700.00 6% $522.0 $1,302.84
7 $300.00 $9,000.00 6% $540.0 $1,302.84
8 $315.00 $9,450.00 6% $567.0 $1,302.84
9 $285.00 $8,550.00 6% $513.0 $1,302.84
10 $400.00 $12,000.00 6% $720.0 $1,302.84
11 $410.00 $12,300.00 6% $738.0 $1,302.84
12 $370.00 $11,100.00 6% $666.0 $1,302.84
13 $290.00 $8,700.00 6% $522.0 $1,302.84
Total $8,037.0

Tope IMSS $1,302.48 $1,302.84

Tope ISR $3,299.62 $3,300.54

Nombre del Salario Cantidad fija de Tope para el

Salario mensual Sub total
trabajador diario vales de despensa IMSS
1 $250.00 $7,500.00 $500.00 $500.00 $1,302.84
2 $290.00 $8,700.00 $500.00 $500.00 $1,302.84
3 $300.00 $9,000.00 $550.00 $550.00 $1,302.84
4 $320.00 $9,600.00 $550.00 $550.00 $1,302.84
5 $350.00 $10,500.00 $600.00 $600.00 $1,302.84
6 $380.00 $11,400.00 $600.00 $600.00 $1,302.84
7 $410.00 $12,300.00 $650.00 $650.00 $1,302.84
8 $420.00 $12,600.00 $700.00 $700.00 $1,302.84
9 $450.00 $13,500.00 $750.00 $750.00 $1,302.84
10 $480.00 $14,400.00 $800.00 $800.00 $1,302.84
11 $500.00 $15,000.00 $850.00 $850.00 $1,302.84
12 $510.00 $15,300.00 $900.00 $900.00 $1,302.84
13 $400.00 $12,000.00 $650.00 $650.00 $1,302.84
Total $8,600.00 $8,600.00
 Tope IMSS $1,302.48 $1,302.84
Tope ISR $3,299.62 $3,300.54

Nombre del Salario Porcentaje del Aportación Aportación

Salario mensual
trabajador diario fondo de ahorro patrón trabajador
1 $350.00 $10,500.00 6% $630.00 $630.00
2 $410.00 $12,300.00 6% $738.00 $738.00
3 $420.00 $12,600.00 6% $756.00 $756.00
4 $380.00 $11,400.00 6% $684.00 $684.00
5 $280.00 $8,400.00 6% $504.00 $504.00
6 $300.00 $9,000.00 6% $540.00 $540.00
7 $400.00 $12,000.00 6% $720.00 $720.00
8 $500.00 $15,000.00 6% $900.00 $900.00
9 $520.00 $15,600.00 6% $936.00 $936.00
10 $470.00 $14,100.00 6% $846.00 $846.00
11 $360.00 $10,800.00 6% $648.00 $648.00
12 $250.00 $7,500.00 6% $450.00 $450.00
13 $370.00 $11,100.00 6% $666.00 $666.00
14 $410.00 $12,300.00 6% $738.00 $738.00
15 $420.00 $12,600.00 6% $756.00 $756.00
16 $350.00 $10,500.00 6% $630.00 $630.00
Total $11,142.00 $11,142.00

Datos del problema

Porcentaje de fondo de ahorro 6%
Tope de aportación patronal

Tope aportación patronal d $51,516.47

Una UMA por 1.3 veces por 365 días y se divide entre los meses del año

Tope mensual del patrón $4,293.04

Tope para Excedente
Excedente ISR Neto a pagar
el ISR IMSS
$3,300.54 $0.00 $0.00 $450.00
$3,300.54 $0.00 $0.00 $648.00
$3,300.54 $0.00 $0.00 $684.00
$3,300.54 $0.00 $0.00 $720.00
$3,300.54 $0.00 $0.00 $747.00
$3,300.54 $0.00 $0.00 $522.00
$3,300.54 $0.00 $0.00 $540.00
$3,300.54 $0.00 $0.00 $567.00
$3,300.54 $0.00 $0.00 $513.00
$3,300.54 $0.00 $0.00 $720.00
$3,300.54 $0.00 $0.00 $738.00
$3,300.54 $0.00 $0.00 $666.00
$3,300.54 $0.00 $0.00 $522.00
$8,037.00

Subtotal $8,037.00
Comisión 3%
Subtotal $241.11
Total mensual $8,278.11
Total anual $99,337.32

Deductible 1ra vez $46,688.54

2deductible 2a vez $52,648.78

Tope para Excedente

Excedente ISR Neto a pagar
el ISR IMSS
$3,300.54 $0.00 $0.00 $500.00
$3,300.54 $0.00 $0.00 $500.00
$3,300.54 $0.00 $0.00 $550.00
$3,300.54 $0.00 $0.00 $550.00
$3,300.54 $0.00 $0.00 $600.00
$3,300.54 $0.00 $0.00 $600.00
$3,300.54 $0.00 $0.00 $650.00
$3,300.54 $0.00 $0.00 $700.00
$3,300.54 $0.00 $0.00 $750.00
$3,300.54 $0.00 $0.00 $800.00
$3,300.54 $0.00 $0.00 $850.00
$3,300.54 $0.00 $0.00 $900.00
$3,300.54 $0.00 $0.00 $650.00
$8,600.00
 Subtotal $8,600.00
Comisión 3%
Subtotal $258.00
Total mensual $8,858.00
Total anual $106,296.00

Deductible 1ra vez $49,959.12

2deductible 2a vez $56,336.88

Subtotal Tope mensual Excedente Total anual a

mensual del trabajador ISR pagar
$1,260.00 $4,293.04 $0.00 $15,120.00
$1,476.00 $4,293.04 $0.00 $17,712.00
$1,512.00 $4,293.04 $0.00 $18,144.00
$1,368.00 $4,293.04 $0.00 $16,416.00
$1,008.00 $4,293.04 $0.00 $12,096.00
$1,080.00 $4,293.04 $0.00 $12,960.00
$1,440.00 $4,293.04 $0.00 $17,280.00
$1,800.00 $4,293.04 $0.00 $21,600.00
$1,872.00 $4,293.04 $0.00 $22,464.00
$1,692.00 $4,293.04 $0.00 $20,304.00
$1,296.00 $4,293.04 $0.00 $15,552.00
$900.00 $4,293.04 $0.00 $10,800.00
$1,332.00 $4,293.04 $0.00 $15,984.00
$1,476.00 $4,293.04 $0.00 $17,712.00
$1,512.00 $4,293.04 $0.00 $18,144.00
$1,260.00 $4,293.04 $0.00 $15,120.00
$22,284.00 $267,408.00
Subtotal $267,408.00
Aportación patronal F.A $133,704.00

Deductible 1ra vez $62,840.88

2deductible 2a vez $70,863.12