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Ejercicio N 001

SUELDO: 0.00 CALCULO DE RETENCION DE RENTA DE 5TA


DETALLE UIT Enero Febrero Marzo Abril Mayo Junio
REMUNERACIN MENSUAL 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
ASIGNACIN FAMILIAR 85.00 85.00 85.00 85.00 85.00 85.00
REMUNERACIN MENSUAL BSICA 5,085.00 5,085.00 5,085.00 5,085.00 5,085.00 5,085.00
Numeros de meses faltantes 12 11 10 9 8 7
Remuneracin proyectada 61,020.00 55,935.00 50,850.00 45,765.00 40,680.00 35,595.00
Mas: Gratificacin Ordinaria (Jul-Dic) 10,170.00 10,170.00 10,170.00 10,170.00 10,170.00 10,170.00
Bonificacin Extraord. Ley 29351
Participacin de Utilidades 0.00 0.00 0.00 0.00 0.00
Gratificacin extraordinaria
Vales
Horas Extras
Comisiones
Reintegros
Compra de Vacaciones
Movilidad Supeditada
Remuneracin Meses Anteriores 5,085.00 10,170.00 15,255.00 20,340.00 25,425.00
Otras Rentas 5ta Meses Anteriores 0.00 0.00 0.00 0.00 0.00
RENTA ANUAL 71,190.00 71,190.00 71,190.00 71,190.00 71,190.00 71,190.00
Menos: 7UIT (7*S/. 4,050.00) 4050 -28,350.00 -28,350.00 -28,350.00 -28,350.00 -28,350.00 -28,350.00
RENTA NETA ANUAL PROYECTADA 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00

PARAMETROS DE RNAP
Hasta 5 UIT = 20250 20250 20,250.00 20,250.00 20,250.00 20,250.00 20,250.00 20,250.00
Mas de 5UIT hasta 20UIT =20251 -81000 81000 22,590.00 22,590.00 22,590.00 22,590.00 22,590.00 22,590.00
Mas de 20UIT hasta 35UIT =81001 -141750 141750 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 35UIT hasta 45UIT =141751 - 182250 182250 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 45UIT = >182250 182250 0.00 0.00 0.00 0.00 0.00 0.00
RENTA NETA ANUAL PROYECTADA 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00
Impuesto a la Renta Aplicacin
Hasta 5 UIT = 20250 8% 1,620.00 1,620.00 1,620.00 1,620.00 1,620.00 1,620.00
Mas de 5UIT hasta 20UIT =20251 -81000 14% 3,162.60 3,162.60 3,162.60 3,162.60 3,162.60 3,162.60
Mas de 20UIT hasta 35UIT =81001 -141750 17% 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 35UIT hasta 45UIT =141751 - 182250 20% 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 45UIT = >182250 30% 0.00 0.00 0.00 0.00 0.00 0.00
IMPUESTO RESULTANTE 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60
Menos: Cred.a favor Mes de Retenc.
Saldos a Favor reconocidos
IMPUESTO ANUAL 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60
Menos Retenciones del IR -1,195.65 -1,594.20 -1,594.20
Donaciones
IMPUESTO A PAGAR 4,782.60 4,782.60 4,782.60 3,586.95 3,188.40 3,188.40
Retencin Mensual
Impuesto Determinado 4,782.60 4,782.60 4,782.60 3,586.95 3,188.40 3,188.40
Denominador 12 12 12 9 8 8
RETENCIN MENSUAL 398.55 398.55 398.55 398.55 398.55 398.55
Enero Febrero Marzo Abril Mayo Junio

PROCECIMIENTO ESPECIFICO
Bonificacion estraordinaria ley 29351 0.00 0.00 0.00 0.00 0.00 0.00
Participacin de utilidades 0.00
RENTA TOTAL 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00

PARAMETROS DE RNAP
Hasta 5 UIT = 20250 20250 20,250.00 20,250.00 20,250.00 20,250.00 20,250.00 20,250.00
Mas de 5UIT hasta 20UIT =20251 -81000 81000 22,590.00 22,590.00 22,590.00 22,590.00 22,590.00 22,590.00
Mas de 20UIT hasta 35UIT =81001 -141750 141750 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 35UIT hasta 45UIT =141751 - 182250 182250 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 45UIT = >182250 182250 0.00 0.00 0.00 0.00 0.00 0.00
RENTA NETA GLOBAL ANUAL (RNGA) 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00 42,840.00
Impuesto a la Renta Aplicacin
Hasta 5 UIT = 20250 8% 1,620.00 1,620.00 1,620.00 1,620.00 1,620.00 1,620.00
Mas de 5UIT hasta 20UIT =20251 -81000 14% 3,162.60 3,162.60 3,162.60 3,162.60 3,162.60 3,162.60
Mas de 20UIT hasta 35UIT =81001 -141750 17% 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 35UIT hasta 45UIT =141751 - 182250 20% 0.00 0.00 0.00 0.00 0.00 0.00
Mas de 45UIT = >182250 30% 0.00 0.00 0.00 0.00 0.00 0.00
IMPUESTO RESULTANTE DE PE 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60

CLCULO DE RETENCIN IMPUESTO A LA RENTA


IMPUESTO RESULTANTE DE PE 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60
IMPUESTO RESULTANTE DE PG 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60 4,782.60
IMPUESTO NETO 0.00 0.00 0.00 0.00 0.00 0.00

Impuesto fraccionado 398.55 398.55 398.55 398.55 398.55 398.55


Impuesto neto 0.00 0.00 0.00 0.00 0.00 0.00
IMPUESTO A RETENER 398.55 398.55 398.55 398.55 398.55 398.55
Grat.Jul Grat.Dic
5,085.00 5,085.00

ENTA DE 5TA EJERCICIO GRAVABLE 2017


Julio Agosto Septiembre Octubre Noviembre Diciembre
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
85.00 85.00 85.00 85.00 85.00 85.00
5,085.00 5,085.00 5,085.00 5,085.00 5,085.00 5,085.00
6 5 4 3 2 1
30,510.00 25,425.00 20,340.00 15,255.00 10,170.00 5,085.00
10,170.00 5,085.00 5,085.00 5,085.00 5,085.00 5,085.00
457.65 457.65
0.00 0.00 0.00 0.00 0.00 0.00

30,510.00 40,680.00 45,765.00 50,850.00 55,935.00 61,020.00


0.00 457.65 457.65 457.65 457.65 457.65
71,190.00 71,647.65 71,647.65 71,647.65 71,647.65 71,647.65
-28,350.00 -28,350.00 -28,350.00 -28,350.00 -28,350.00 -28,350.00
42,840.00 43,297.65 43,297.65 43,297.65 43,297.65 43,297.65

20,250.00 20,250.00 20,250.00 20,250.00 20,250.00 20,250.00


22,590.00 23,047.65 23,047.65 23,047.65 23,047.65 23,047.65
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
42,840.00 43,297.65 43,297.65 43,297.65 43,297.65 43,297.65

1,620.00 1,620.00 1,620.00 1,620.00 1,620.00 1,620.00


3,162.60 3,226.67 3,226.67 3,226.67 3,226.67 3,226.67
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
4,782.60 4,846.67 4,846.67 4,846.67 4,846.67 4,846.67

4,782.60 4,846.67 4,846.67 4,846.67 4,846.67 4,846.67


-1,594.20 -2,853.92 -3,252.47 -3,252.47 -3,252.47 -4,448.12

3,188.40 1,992.75 1,594.20 1,594.20 1,594.20 398.55

3,188.40 1,992.75 1,594.20 1,594.20 1,594.20 398.55


8 5 4 4 4 1
398.55 398.55 398.55 398.55 398.55 398.55
Julio Agosto Septiembre Octubre Noviembre Diciembre

457.65 0.00 0.00 0.00 0.00 457.65

43,297.65 43,297.65 43,297.65 43,297.65 43,297.65 43,755.30

20,250.00 20,250.00 20,250.00 20,250.00 20,250.00 20,250.00


23,047.65 23,047.65 23,047.65 23,047.65 23,047.65 23,505.30
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
43,297.65 43,297.65 43,297.65 43,297.65 43,297.65 43,755.30

1,620.00 1,620.00 1,620.00 1,620.00 1,620.00 1,620.00


3,226.67 3,226.67 3,226.67 3,226.67 3,226.67 3,290.74
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
4,846.67 4,846.67 4,846.67 4,846.67 4,846.67 4,910.74

4,846.67 4,846.67 4,846.67 4,846.67 4,846.67 4,910.74


4,782.60 4,846.67 4,846.67 4,846.67 4,846.67 4,846.67
64.07 0.00 0.00 0.00 0.00 64.07

398.55 398.55 398.55 398.55 398.55 398.55


64.07 0.00 0.00 0.00 0.00 64.07
462.62 398.55 398.55 398.55 398.55 462.62

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