Tarifa quincenal de ISR a utilizar por los patrones
Tarifa del ISR quincenal
(DOF 11 de enero de 2021)
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 318.00 | 0.00 | 1.92 |
318.01 | 2,699.40 | 6.15 | 6.40 |
2,699.41 | 4,744.05 | 158.55 | 10.88 |
4,744.06 | 5,514.75 | 381.00 | 16.00 |
5,514.76 | 6,602.70 | 504.30 | 17.92 |
6,602.71 | 13,316.70 | 699.30 | 21.36 |
13,316.71 | 20,988.90 | 2,133.30 | 23.52 |
20,988.91 | 40,071.30 | 3,937.80 | 30.00 |
40,071.31 | 53,428.50 | 9,662.55 | 32.00 |
53,428.51 | 160,285.35 | 13,936.80 | 34.00 |
160,285.36 | En adelante | 50,268.15 | 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 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
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 | 318.00 | 0.00 | 1.92 | 200.85 |
318.01 | 318.01 | 872.85 | 6.15 | 6.40 | 200.85 |
318.01 | 872.86 | 1,309.20 | 6.15 | 6.40 | 200.70 |
318.01 | 1,309.21 | 1,713.60 | 6.15 | 6.40 | 200.70 |
318.01 | 1,713.61 | 1,745.70 | 6.15 | 6.40 | 193.80 |
318.01 | 1,745.71 | 2,193.75 | 6.15 | 6.40 | 188.70 |
318.01 | 2,193.76 | 2,327.55 | 6.15 | 6.40 | 174.75 |
318.01 | 2,327.56 | 2,632.65 | 6.15 | 6.40 | 160.35 |
318.01 | 2,632.66 | 2,699.40 | 6.15 | 6.40 | 145.35 |
2,699.41 | 2,699.41 | 3,071.40 | 158.55 | 10.88 | 145.35 |
2,699.41 | 3,071.41 | 3,510.15 | 158.55 | 10.88 | 125.10 |
2,699.41 | 3,510.16 | 3,642.60 | 158.55 | 10.88 | 107.40 |
2,699.41 | 3,642.61 | 4,744.05 | 158.55 | 10.88 | 0.00 |
4,744.06 | 4,744.06 | 5,514.75 | 381.00 | 16.00 | 0.00 |
5,514.76 | 5,514.76 | 6,602.70 | 504.30 | 17.92 | 0.00 |
6,602.71 | 6,602.71 | 13,316.70 | 699.30 | 21.36 | 0.00 |
13,316.71 | 13,316.71 | 20,988.90 | 2,133.30 | 23.52 | 0.00 |
20,988.91 | 20,988.91 | 40,071.30 | 3,937.80 | 30.00 | 0.00 |
40,071.31 | 40,071.31 | 53,428.50 | 9,662.55 | 32.00 | 0.00 |
53,428.51 | 53,428.51 | 160,285.35 | 13,936.80 | 34.00 | 0.00 |
160,285.36 | 160,285.36 | En adelante | 50,268.15 | 35.00 | 0.00 |
