{"id":1357,"date":"2014-11-07T18:07:05","date_gmt":"2014-11-08T00:07:05","guid":{"rendered":"http:\/\/corporativoserca.com\/blog\/?p=1357"},"modified":"2014-11-07T18:07:05","modified_gmt":"2014-11-08T00:07:05","slug":"aguinaldo-un-pequeno-ejemplo-corporativo-serca","status":"publish","type":"post","link":"https:\/\/corporativoserca.com\/blog\/aguinaldo-un-pequeno-ejemplo-corporativo-serca\/","title":{"rendered":"AGUINALDO UN PEQUE\u00d1O EJEMPLO CORPORATIVO SERCA"},"content":{"rendered":"

 <\/p>\n

\"piramides-forex-multinivel\"\u00c8<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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AGUINALDO<\/td>\n<\/tr>\n

1.-<\/td>\nSE PAGARA A MAS TARDA EL 20 DE DICIEMBRE (ART 87 LFT)<\/td>\n<\/tr>\n
2.-<\/td>\nNO PODRA SER INFERIOR A 15 DIAS DE SALARIO (ART 87 LFT)<\/td>\n<\/tr>\n
3.-<\/td>\nTENDRA UNA EXENCION PARA EFECTOS DE ISR EQUIVALENTE A 30 DIAS DE SMG DEL AREA GEOGRAFICA DEL TRABAJADOR<\/td>\n<\/tr>\n
4.- SI VIEVE EN LA ZONA \u00abA\u00bb PERO TRABAJA EN LA ZONA \u00abB\u00bb, SE LE PAGARA DONDE PRESTE SUS SERVICIOS, SALVO QUE SOLICITE POR ESCRITO<\/td>\n<\/tr>\n
QUE SE LE CONSIDERE EL SMG DE LA ZONA EN DONDE TIENE SU RESIDENCIA<\/td>\n<\/tr>\n
5.-<\/td>\nLAS FALTAS INJUSTIFICADAS Y LAS DE INCAPACIDAD POR ENFERMEDAD GENERAL AFECTAN EL PAGO DEL AGUINALDO<\/td>\n<\/tr>\n
TRABAJADOR<\/td>\nSALARIO<\/td>\nFALTAS INJ<\/td>\nFALTAS ENF<\/td>\ntipo salario<\/td>\nNOTA:EL TRABAJADOR \u00abC\u00bb INGRESO EL 1 DE MZO<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
A<\/td>\n12000<\/td>\n4<\/td>\n1<\/td>\nfijo<\/td>\n1.-no se le consideran los dias del a\u00f1o anteriores a su entrada en la empresa(59 dias)<\/td>\n<\/tr>\n
B<\/td>\n0<\/td>\n3<\/td>\n3<\/td>\nvariable<\/td>\n2.-la empresa otorga 20 dias de aguinaldo<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
C<\/td>\n6500<\/td>\n1<\/td>\n1<\/td>\nmixto<\/td>\n<\/td>\nen caso de salario mixto y variable calcular proporcionde percepciones recibidas<\/td>\n<\/td>\n<\/tr>\n
total ingresos \/dias laborados = cuota diaria sobre salario<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
dias del a\u00f1o<\/td>\n365<\/td>\n365<\/td>\n365<\/td>\n<\/tr>\n
–<\/td>\nfaltas<\/td>\n5<\/td>\n6<\/td>\n61<\/td>\nTRABAJADOR<\/td>\n<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
=<\/td>\ndias base aguinaldo<\/td>\n360<\/td>\n359<\/td>\n304<\/td>\nTOTAL INGRESOS<\/td>\n150000<\/td>\n55000<\/td>\n<\/tr>\n
proporcion dias laborados<\/td>\n0.99<\/td>\n0.98<\/td>\n0.83<\/td>\nDIAS LABORADOS<\/td>\n359<\/td>\n304<\/td>\n<\/tr>\n
*<\/td>\ndias de aguinaldo<\/td>\n20<\/td>\n20<\/td>\n20<\/td>\nCUOTA DIARIA SOBRE SALARIO<\/td>\n417.83<\/td>\n180.92<\/td>\n<\/tr>\n
dias aguinaldo a pagar<\/td>\n19.73<\/td>\n19.67<\/td>\n16.66<\/td>\n<\/tr>\n
LA PROPORCION DE DIAS LABORADOS ES = A DIAS BASE AGUINALDO ENTRE DIAS DEL A\u00d1O<\/td>\n<\/tr>\n
CUOTA DIARIA PARA PAGO AGUINALDO<\/td>\n<\/tr>\n
<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
SALARIO MENSUAL<\/td>\n12000<\/td>\n0<\/td>\n6500<\/td>\n<\/tr>\n
\/<\/td>\n\/NUMERO DE DIAS<\/td>\n30<\/td>\n30<\/td>\n30<\/td>\n<\/tr>\n
=<\/td>\nCUOTA SOBRE SALARIO FIJO<\/td>\n400.00<\/td>\nNO APLICA<\/td>\n216.67<\/td>\n<\/tr>\n
+<\/td>\nCUOTA SABRE SALARIO VARIABLE<\/td>\n0<\/td>\n417.83<\/td>\n180.92<\/td>\n<\/tr>\n
=<\/td>\nCUOTA DIARIA PAGO AGUINALDO<\/td>\n400.00<\/td>\n417.83<\/td>\n397.59<\/td>\n<\/tr>\n
AGUINALDO A FAVOR DEL TRABAJADOR<\/td>\n<\/tr>\n
<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
CUOTA DIARIA PAGO AGUINALDO<\/td>\n400.00<\/td>\n417.83<\/td>\n397.59<\/td>\n<\/tr>\n
X<\/td>\nDIAS AGUINALDO A PAGAR<\/td>\n19.73<\/td>\n19.67<\/td>\n16.66<\/td>\n<\/tr>\n
=<\/td>\nAGUINALDO A FAVOR DEL TRABAJADOR<\/td>\n7890.41<\/td>\n8219.23<\/td>\n6622.81<\/td>\n<\/tr>\n
AGUINALDO GRAVADO<\/td>\n<\/tr>\n
<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
<\/td>\nSMG<\/td>\n63.77<\/td>\n<\/tr>\n
AGUINALDO A FAVOR DEL TRABAJADOR<\/td>\n7890.41<\/td>\n8219.23<\/td>\n6622.81<\/td>\nDIAS MES<\/td>\n30<\/td>\n<\/tr>\n
_<\/td>\nIMPORTE EXENTO<\/td>\n1913.1<\/td>\n1913.1<\/td>\n1913.1<\/td>\n<\/tr>\n
AGUINALDO GRAVADO<\/td>\n5977.31<\/td>\n6306.13<\/td>\n4709.71<\/td>\n<\/tr>\n
INGRESOS GRAVADOS<\/td>\nINGRESOS ORDINARIOS<\/td>\n<\/tr>\n
CONCEPTO<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\nCONCEPTO<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
SALARIO<\/td>\n12000<\/td>\n0<\/td>\n6500<\/td>\nSALARIO<\/td>\n12000<\/td>\n0<\/td>\n6500<\/td>\n<\/tr>\n
+<\/td>\nCOMISIONES<\/td>\n0<\/td>\n10000<\/td>\n5000<\/td>\n+<\/td>\nCOMISIONES<\/td>\n<\/td>\n<\/td>\n10000<\/td>\n5000<\/td>\n<\/tr>\n
=<\/td>\nINGRESOS ORDINARIOS<\/td>\n12000<\/td>\n10000<\/td>\n11500<\/td>\n=<\/td>\nBASE ISR<\/td>\n<\/td>\n12000<\/td>\n10000<\/td>\n11500<\/td>\n<\/tr>\n
+<\/td>\nPRESTACIOENS GRAVADAS<\/td>\n5977.31<\/td>\n6306.13<\/td>\n4709.71<\/td>\n_<\/td>\nLIM INFERIOR<\/td>\n<\/td>\n5952.85<\/td>\n5952.85<\/td>\n5952.85<\/td>\n<\/tr>\n
=<\/td>\nBASE ISR<\/td>\n17977.311<\/td>\n16306.1312<\/td>\n16209.7135<\/td>\n=<\/td>\nEXEDENTE<\/td>\n<\/td>\n6047.15<\/td>\n4047.15<\/td>\n5547.15<\/td>\n<\/tr>\n
–<\/td>\nLIM INFERIOR<\/td>\n5952.85<\/td>\n5952.85<\/td>\n5952.85<\/td>\nX<\/td>\n%\/ EXEDENTE<\/td>\n<\/td>\n0.064<\/td>\n0.064<\/td>\n0.064<\/td>\n<\/tr>\n
=<\/td>\nEXEDENTE<\/td>\n12024.461<\/td>\n10353.2812<\/td>\n10256.8635<\/td>\n=<\/td>\nIMP MARGINAL<\/td>\n<\/td>\n387.0176<\/td>\n259.0176<\/td>\n355.0176<\/td>\n<\/tr>\n
*<\/td>\n%\/ EXEDENTE<\/td>\n0.064<\/td>\n0.064<\/td>\n0.064<\/td>\n+<\/td>\nCUOTA FIJA<\/td>\n<\/td>\n114.24<\/td>\n114.24<\/td>\n114.24<\/td>\n<\/tr>\n
=<\/td>\nIMP MARGINAL<\/td>\n769.565501<\/td>\n662.609999<\/td>\n656.439265<\/td>\n=<\/td>\nISR TOTAL ING GRAVADOS<\/td>\n<\/td>\n501.2576<\/td>\n373.2576<\/td>\n469.2576<\/td>\n<\/tr>\n
+<\/td>\nCUOTA FIJA<\/td>\n114.24<\/td>\n114.24<\/td>\n114.24<\/td>\n_<\/td>\nSUBSIDIO<\/td>\n<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
=<\/td>\nISR TOTAL ING GRAVADOS<\/td>\n883.805501<\/td>\n776.849999<\/td>\n770.679265<\/td>\n=<\/td>\nISR SOBRE TOTAL ING GRAVADOS<\/td>\n501.2576<\/td>\n373.2576<\/td>\n469.2576<\/td>\n<\/tr>\n
–<\/td>\nSUBSIDIO<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
ISR SOBRE TOTAL ING GRAVADOS<\/td>\n883.805501<\/td>\n776.849999<\/td>\n770.679265<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
ISR A CARGO SOBRE AGUINALDO\u00a0 CONFORME LISR<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nB<\/td>\nC<\/td>\n<\/tr>\n
ISR TOTAL INGRESOS GRAVADOS<\/td>\n<\/td>\n883.81<\/td>\n776.849999<\/td>\n770.68<\/td>\n<\/tr>\n
_<\/td>\nISR A CARGO SOBRE INGRESOS NORMALES<\/td>\n<\/td>\n501.26<\/td>\n373.26<\/td>\n469.26<\/td>\n<\/tr>\n
=<\/td>\nISR A CARGO SOBRE AGUINALDO\u00a0 CONFORME LISR<\/td>\n<\/td>\n382.55<\/td>\n403.59<\/td>\n301.42<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

  \u00c8 AGUINALDO 1.- SE PAGARA A MAS TARDA EL 20 DE DICIEMBRE (ART 87 LFT) 2.- NO PODRA SER INFERIOR A 15 DIAS DE SALARIO (ART 87 LFT) 3.- TENDRA UNA EXENCION PARA EFECTOS DE ISR EQUIVALENTE A 30 DIAS DE SMG DEL AREA GEOGRAFICA DEL TRABAJADOR 4.- SI VIEVE EN LA ZONA \u00abA\u00bb […]<\/p>\n","protected":false},"author":50,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[3],"tags":[],"aioseo_notices":[],"yoast_head":"\nAGUINALDO UN PEQUE\u00d1O EJEMPLO CORPORATIVO SERCA - Corporativo SERCA S.C.<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AGUINALDO UN PEQUE\u00d1O EJEMPLO CORPORATIVO SERCA - Corporativo SERCA S.C.\" \/>\n<meta property=\"og:description\" content=\"  \u00c8 AGUINALDO 1.- SE PAGARA A MAS TARDA EL 20 DE DICIEMBRE (ART 87 LFT) 2.- NO PODRA SER INFERIOR A 15 DIAS DE SALARIO (ART 87 LFT) 3.- TENDRA UNA EXENCION PARA EFECTOS DE ISR EQUIVALENTE A 30 DIAS DE SMG DEL AREA GEOGRAFICA DEL TRABAJADOR 4.- SI VIEVE EN LA ZONA \u00abA\u00bb […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/corporativoserca.com\/blog\/aguinaldo-un-pequeno-ejemplo-corporativo-serca\/\" \/>\n<meta property=\"og:site_name\" content=\"Corporativo SERCA S.C.\" \/>\n<meta property=\"article:published_time\" content=\"2014-11-08T00:07:05+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/corporativoserca.com\/blog\/wp-content\/uploads\/2014\/10\/piramides-forex-multinivel-300x192.jpg\" \/>\n<meta name=\"author\" content=\"Contabilidad\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Contabilidad\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/corporativoserca.com\/blog\/aguinaldo-un-pequeno-ejemplo-corporativo-serca\/\",\"url\":\"https:\/\/corporativoserca.com\/blog\/aguinaldo-un-pequeno-ejemplo-corporativo-serca\/\",\"name\":\"AGUINALDO UN PEQUE\u00d1O EJEMPLO CORPORATIVO SERCA - 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