Tarifa quincenal de ISR a utilizar por los patrones
Tarifa del ISR quincenal
(DOF 9 de enero de 2020)
Límite inferior
| Límite superior
| Cuota fija
| Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 285.45 | 0.00 | 1.92 |
285.46 | 2,422.80 | 5.55 | 6.40 |
2,422.81 | 4,257.90 | 142.20 | 10.88 |
4,257.91 | 4,949.55 | 341.85 | 16.00 |
4,949.56 | 5,925.90 | 452.55 | 17.92 |
5,925.91 | 11,951.85 | 627.60 | 21.36 |
11,951.86 | 18,837.75 | 1,914.75 | 23.52 |
18,837.76 | 35,964.30 | 3,534.30 | 30.00 |
35,964.31 | 47,952.30 | 8,672.25 | 32.00 |
47,952.31 | 143,856.90 | 12,508.35 | 34.00 |
143,856.91 | En adelante | 45,115.95 | 35.00 |
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto | ||
Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo |
$ | $ | $ |
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
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 quincenal
|
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 285.45 | 0.00 | 1.92 | 200.85 |
285.46 | 285.46 | 872.85 | 5.55 | 6.40 | 200.85 |
285.46 | 872.86 | 1,309.20 | 5.55 | 6.40 | 200.70 |
285.46 | 1,309.21 | 1,713.60 | 5.55 | 6.40 | 200.70 |
285.46 | 1,713.61 | 1,745.70 | 5.55 | 6.40 | 193.80 |
285.46 | 1,745.71 | 2,193.75 | 5.55 | 6.40 | 188.70 |
285.46 | 2,193.76 | 2,327.55 | 5.55 | 6.40 | 174.75 |
285.46 | 2,327.56 | 2,422.80 | 5.55 | 6.40 | 160.35 |
2,422.81 | 2,422.81 | 2,632.65 | 142.20 | 10.88 | 160.35 |
2,422.81 | 2,632.66 | 3,071.40 | 142.20 | 10.88 | 145.35 |
2,422.81 | 3,071.41 | 3,510.15 | 142.20 | 10.88 | 125.10 |
2,422.81 | 3,510.16 | 3,642.60 | 142.20 | 10.88 | 107.40 |
2,422.81 | 3,642.61 | 4,257.90 | 142.20 | 10.88 | 0.00 |
4,257.91 | 4,257.91 | 4,949.55 | 341.85 | 16.00 | 0.00 |
4,949.56 | 4,949.56 | 5,925.90 | 452.55 | 17.92 | 0.00 |
5,925.91 | 5,925.91 | 11,951.85 | 627.60 | 21.36 | 0.00 |
11,951.86 | 11,951.86 | 18,837.75 | 1,914.75 | 23.52 | 0.00 |
18,837.76 | 18,837.76 | 35,964.30 | 3,534.30 | 30.00 | 0.00 |
35,964.31 | 35,964.31 | 47,952.30 | 8,672.25 | 32.00 | 0.00 |
47,952.31 | 47,952.31 | 143,856.90 | 12,508.35 | 34.00 | 0.00 |
143,856.91 | 143,856.91 | En adelante | 45,115.95 | 35.00 | 0.00 |
