El pasado 24 de diciembre de 2018 se publicaron las tablas del ISR para el ejercicio 2019 en el DOF. Lo bueno o malo es que…. no experimentaron ningún cambio con respecto a las que veníamos utilizando en 2018.
Tarifas aplicables a retenciones Sueldos y Salarios 2019
Tablas ISR y Subsidio para le empleo 2019: Retención diaria
Límite inferior
| Límite superior
| Cuota fija
| Por ciento para aplicarse sobre
|
| | | | el excedente del límite inferior
|
$
| $
| $
| %
|
0.01
| 19.03
| 0.00
| 1.92
|
19.04
| 161.52
| 0.37
| 6.40
|
161.53
| 283.86
| 9.48
| 10.88
|
283.87
| 329.97
| 22.79
| 16.00
|
329.98
| 395.06
| 30.17
| 17.92
|
395.07
| 796.79
| 41.84
| 21.36
|
796.80
| 1,255.85
| 127.65
| 23.52
|
1,255.86
| 2,397.62
| 235.62
| 30.00
|
2,397.63
| 3,196.82
| 578.15
| 32.00
|
3,196.83
| 9,590.46
| 833.89
| 34.00
|
9,590.47
| En adelante
| 3,007.73
| 35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B.
Monto de ingresos que sirven de base para calcular el impuesto
|
Para Ingresos de
| Hasta Ingresos de
| Cantidad de subsidio para el empleo diario
|
$
| $
| $
|
0.01
| 58.19
| 13.39
|
58.20
| 87.28
| 13.38
|
87.29
| 114.24
| 13.38
|
114.25
| 116.38
| 12.92
|
116.39
| 146.25
| 12.58
|
146.26
| 155.17
| 11.65
|
155.18
| 175.51
| 10.69
|
175.52
| 204.76
| 9.69
|
204.77
| 234.01
| 8.34
|
234.02
| 242.84
| 7.16
|
242.85
| En adelante
| 0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B.
Límite inferior 1
| Límite inferior 2
| Límite superior
| Cuota fija
| Por ciento para
| Subsidio para
|
| | | | | aplicarse sobre el
| el empleo
|
| | | | | excedente del límite
| diario
|
| | | | | inferior 1
| |
$
| $
| $
| $
| %
| $
|
0.01
| 0.01
| 19.03
| 0.00
| 1.92
| 13.39
|
19.04
| 19.04
| 58.19
| 0.37
| 6.40
| 13.39
|
19.04
| 58.20
| 87.28
| 0.37
| 6.40
| 13.38
|
19.04
| 87.29
| 114.24
| 0.37
| 6.40
| 13.38
|
19.04
| 114.25
| 116.38
| 0.37
| 6.40
| 12.92
|
19.04
| 116.39
| 146.25
| 0.37
| 6.40
| 12.58
|
19.04
| 146.26
| 155.17
| 0.37
| 6.40
| 11.65
|
19.04
| 155.18
| 161.52
| 0.37
| 6.40
| 10.69
|
161.53
| 161.53
| 175.51
| 9.48
| 10.88
| 10.69
|
161.53
| 175.52
| 204.76
| 9.48
| 10.88
| 9.69
|
161.53
| 204.77
| 234.01
| 9.48
| 10.88
| 8.34
|
161.53
| 234.02
| 242.84
| 9.48
| 10.88
| 7.16
|
161.53
| 242.85
| 283.86
| 9.48
| 10.88
| 0.00
|
283.87
| 283.87
| 329.97
| 22.79
| 16.00
| 0.00
|
329.98
| 329.98
| 395.06
| 30.17
| 17.92
| 0.00
|
395.07
| 395.07
| 796.79
| 41.84
| 21.36
| 0.00
|
796.80
| 796.80
| 1,255.85
| 127.65
| 23.52
| 0.00
|
1,255.86
| 1,255.86
| 2,397.62
| 235.62
| 30.00
| 0.00
|
2,397.63
| 2,397.63
| 3,196.82
| 578.15
| 32.00
| 0.00
|
3,196.83
| 3,196.83
| 9,590.46
| 833.89
| 34.00
| 0.00
|
9,590.47
| 9,590.47
| En adelante
| 3,007.73
| 35.00
| 0.00
|
Tablas ISR y Subsidio para el empleo 2019: Retención Semanal
Límite inferior
| Límite superior
| Cuota fija
| Por ciento para aplicarse sobre
|
| | | | el excedente del límite inferior
|
$
| $
| $
| %
|
0.01
| 133.21
| 0.00
| 1.92
|
133.22
| 1,130.64
| 2.59
| 6.40
|
1,130.65
| 1,987.02
| 66.36
| 10.88
|
1,987.03
| 2,309.79
| 159.53
| 16.00
|
2,309.80
| 2,765.42
| 211.19
| 17.92
|
2,765.43
| 5,577.53
| 292.88
| 21.36
|
5,577.54
| 8,790.95
| 893.55
| 23.52
|
8,790.96
| 16,783.34
| 1,649.34
| 30.00
|
16,783.35
| 22,377.74
| 4,047.05
| 32.00
|
22,377.75
| 67,133.22
| 5,837.23
| 34.00
|
67,133.23
| En adelante
| 21,054.11
| 35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B.
Monto de ingresos que sirven de base para calcular el impuesto
|
Para Ingresos de
| Hasta Ingresos de
| Cantidad de subsidio para el empleo semanal
|
$
| $
| $
|
0.01
| 407.33
| 93.73
|
407.34
| 610.96
| 93.66
|
610.97
| 799.68
| 93.66
|
799.69
| 814.66
| 90.44
|
814.67
| 1,023.75
| 88.06
|
1,023.76
| 1,086.19
| 81.55
|
1,086.20
| 1,228.57
| 74.83
|
1,228.58
| 1,433.32
| 67.83
|
1,433.33
| 1,638.07
| 58.38
|
1,638.08
| 1,699.88
| 50.12
|
1,699.89
| En adelante
| 0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B.
Límite inferior 1
| Límite inferior 2
| Límite superior
| Cuota fija
| Por ciento para
| Subsidio para
|
| | | | | aplicarse sobre el
| el empleo
|
| | | | | excedente del límite
| semanal
|
| | | | | inferior 1
| |
$
| $
| $
| $
| %
| $
|
0.01
| 0.01
| 133.21
| 0.00
| 1.92
| 93.73
|
133.22
| 133.22
| 407.33
| 2.59
| 6.40
| 93.73
|
133.22
| 407.34
| 610.96
| 2.59
| 6.40
| 93.66
|
133.22
| 610.97
| 799.68
| 2.59
| 6.40
| 93.66
|
133.22
| 799.69
| 814.66
| 2.59
| 6.40
| 90.44
|
133.22
| 814.67
| 1,023.75
| 2.59
| 6.40
| 88.06
|
133.22
| 1,023.76
| 1,086.19
| 2.59
| 6.40
| 81.55
|
133.22
| 1,086.20
| 1,130.64
| 2.59
| 6.40
| 74.83
|
1,130.65
| 1,130.65
| 1,228.57
| 66.36
| 10.88
| 74.83
|
1,130.65
| 1,228.58
| 1,433.32
| 66.36
| 10.88
| 67.83
|
1,130.65
| 1,433.33
| 1,638.07
| 66.36
| 10.88
| 58.38
|
1,130.65
| 1,638.08
| 1,699.88
| 66.36
| 10.88
| 50.12
|
1,130.65
| 1,699.89
| 1,987.02
| 66.36
| 10.88
| 0.00
|
1,987.03
| 1,987.03
| 2,309.79
| 159.53
| 16.00
| 0.00
|
2,309.80
| 2,309.80
| 2,765.42
| 211.19
| 17.92
| 0.00
|
2,765.43
| 2,765.43
| 5,577.53
| 292.88
| 21.36
| 0.00
|
5,577.54
| 5,577.54
| 8,790.95
| 893.55
| 23.52
| 0.00
|
8,790.96
| 8,790.96
| 16,783.34
| 1,649.34
| 30.00
| 0.00
|
16,783.35
| 16,783.35
| 22,377.74
| 4,047.05
| 32.00
| 0.00
|
22,377.75
| 22,377.75
| 67,133.22
| 5,837.23
| 34.00
| 0.00
|
67,133.23
| 67,133.23
| En adelante
| 21,054.11
| 35.00
| 0.00
|
Tablas ISR y Subsidio para el empleo 2019: Retención Decenal
Límite inferior
| Límite superior
| Cuota fija
| Por ciento para aplicarse sobre
|
| | | | el excedente del límite inferior
|
$
| $
| $
| %
|
0.01
| 190.30
| 0.00
| 1.92
|
190.31
| 1,615.20
| 3.70
| 6.40
|
1,615.21
| 2,838.60
| 94.80
| 10.88
|
2,838.61
| 3,299.70
| 227.90
| 16.00
|
3,299.71
| 3,950.60
| 301.70
| 17.92
|
3,950.61
| 7,967.90
| 418.40
| 21.36
|
7,967.91
| 12,558.50
| 1,276.50
| 23.52
|
12,558.51
| 23,976.20
| 2,356.20
| 30.00
|
23,976.21
| 31,968.20
| 5,781.50
| 32.00
|
31,968.21
| 95,904.60
| 8,338.90
| 34.00
|
95,904.61
| En adelante
| 30,077.30
| 35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B.
Monto de ingresos que sirven de base para
|
Para Ingresos de
| Hasta Ingresos de
| Cantidad de subsidio para el empleo decenal
|
$
| $
| $
|
0.01
| 581.90
| 133.90
|
581.91
| 872.80
| 133.80
|
872.81
| 1,142.40
| 133.80
|
1,142.41
| 1,163.80
| 129.20
|
1,163.81
| 1,462.50
| 125.80
|
1,462.51
| 1,551.70
| 116.50
|
1,551.71
| 1,755.10
| 106.90
|
1,755.11
| 2,047.60
| 96.90
|
2,047.61
| 2,340.10
| 83.40
|
2,340.11
| 2,428.40
| 71.60
|
2,428.41
| En adelante
| 0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B.
Límite inferior 1
| Límite inferior 2
| Límite superior
| Cuota fija
| Por ciento para
| Subsidio para
|
| | | | | aplicarse sobre el
| el empleo
|
| | | | | excedente del límite
| decenal
|
| | | | | inferior 1
| |
$
| $
| $
| $
| %
| $
|
0.01
| 0.01
| 190.30
| 0.00
| 1.92
| 133.90
|
190.31
| 190.31
| 581.90
| 3.70
| 6.40
| 133.90
|
190.31
| 581.91
| 872.80
| 3.70
| 6.40
| 133.80
|
190.31
| 872.81
| 1,142.40
| 3.70
| 6.40
| 133.80
|
190.31
| 1,142.41
| 1,163.80
| 3.70
| 6.40
| 129.20
|
190.31
| 1,163.81
| 1,462.50
| 3.70
| 6.40
| 125.80
|
190.31
| 1,462.51
| 1,551.70
| 3.70
| 6.40
| 116.50
|
190.31
| 1,551.71
| 1,615.20
| 3.70
| 6.40
| 106.90
|
1,615.21
| 1,615.21
| 1,755.10
| 94.80
| 10.88
| 106.90
|
1,615.21
| 1,755.11
| 2,047.60
| 94.80
| 10.88
| 96.90
|
1,615.21
| 2,047.61
| 2,340.10
| 94.80
| 10.88
| 83.40
|
1,615.21
| 2,340.11
| 2,428.40
| 94.80
| 10.88
| 71.60
|
1,615.21
| 2,428.41
| 2,838.60
| 94.80
| 10.88
| 0.00
|
2,838.61
| 2,838.61
| 3,299.70
| 227.90
| 16.00
| 0.00
|
3,299.71
| 3,299.71
| 3,950.60
| 301.70
| 17.92
| 0.00
|
3,950.61
| 3,950.61
| 7,967.90
| 418.40
| 21.36
| 0.00
|
7,967.91
| 7,967.91
| 12,558.50
| 1,276.50
| 23.52
| 0.00
|
12,558.51
| 12,558.51
| 23,976.20
| 2,356.20
| 30.00
| 0.00
|
23,976.21
| 23,976.21
| 31,968.20
| 5,781.50
| 32.00
| 0.00
|
31,968.21
| 31,968.21
| 95,904.60
| 8,338.90
| 34.00
| 0.00
|
95,904.61
| 95,904.61
| En adelante
| 30,077.30
| 35.00
| 0.00
|
Tablas ISR y Subsidio para el empleo 2019: Retención Quincenal
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 aplicable a la tarifa del numeral 4 del rubro B
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, aplicable a la tarifa del numeral 4 del rubro B.
Límite inferior 1
| Límite inferior 2
| Límite superior
| Cuota fija
| Por ciento para
| Subsidio para
|
| | | | | aplicarse sobre el
| el empleo
|
| | | | | excedente del límite
| quincenal
|
| | | | | inferior 1
| |
$
| $
| $
| $
| %
| $
|
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
|
Tablas ISR y Subsidio para el empleo 2019: Retención Mensual
Límite inferior
| Límite superior
| Cuota fija
| Por ciento para aplicarse sobre
|
| | | | el excedente del límite inferior
|
$
| $
| $
| %
|
0.01
| 578.52
| 0.00
| 1.92
|
578.53
| 4,910.18
| 11.11
| 6.40
|
4,910.19
| 8,629.20
| 288.33
| 10.88
|
8,629.21
| 10,031.07
| 692.96
| 16.00
|
10,031.08
| 12,009.94
| 917.26
| 17.92
|
12,009.95
| 24,222.31
| 1,271.87
| 21.36
|
24,222.32
| 38,177.69
| 3,880.44
| 23.52
|
38,177.70
| 72,887.50
| 7,162.74
| 30.00
|
72,887.51
| 97,183.33
| 17,575.69
| 32.00
|
97,183.34
| 291,550.00
| 25,350.35
| 34.00
|
291,550.01
| En adelante
| 91,435.02
| 35.00
|
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B.
Monto de ingresos que sirven de base para calcular el impuesto
|
Para Ingresos de
| Hasta Ingresos de
| Cantidad de subsidio para el empleo mensual
|
$
| $
| $
|
0.01
| 1,768.96
| 407.02
|
1,768.97
| 2,653.38
| 406.83
|
2,653.39
| 3,472.84
| 406.62
|
3,472.85
| 3,537.87
| 392.77
|
3,537.88
| 4,446.15
| 382.46
|
4,446.16
| 4,717.18
| 354.23
|
4,717.19
| 5,335.42
| 324.87
|
5,335.43
| 6,224.67
| 294.63
|
6,224.68
| 7,113.90
| 253.54
|
7,113.91
| 7,382.33
| 217.61
|
7,382.34
| En adelante
| 0.00
|
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B.
Límite inferior 1
| Límite inferior 2
| Límite superior
| Cuota fija
| Por ciento para
| Subsidio para
|
| | | | | aplicarse sobre el
| el empleo
|
| | | | | excedente del límite
| mensual
|
| | | | | inferior 1
| |
$
| $
| $
| $
| %
| $
|
0.01
| 0.01
| 578.52
| 0.00
| 1.92
| 407.02
|
578.53
| 578.53
| 1,768.96
| 11.11
| 6.40
| 407.02
|
578.53
| 1,768.97
| 2,653.38
| 11.11
| 6.40
| 406.83
|
578.53
| 2,653.39
| 3,472.84
| 11.11
| 6.40
| 406.62
|
578.53
| 3,472.85
| 3,537.87
| 11.11
| 6.40
| 392.77
|
578.53
| 3,537.88
| 4,446.15
| 11.11
| 6.40
| 382.46
|
578.53
| 4,446.16
| 4,717.18
| 11.11
| 6.40
| 354.23
|
578.53
| 4,717.19
| 4,910.18
| 11.11
| 6.40
| 324.87
|
4,910.19
| 4,910.19
| 5,335.42
| 288.33
| 10.88
| 324.87
|
4,910.19
| 5,335.43
| 6,224.67
| 288.33
| 10.88
| 294.63
|
4,910.19
| 6,224.68
| 7,113.90
| 288.33
| 10.88
| 253.54
|
4,910.19
| 7,113.91
| 7,382.33
| 288.33
| 10.88
| 217.61
|
4,910.19
| 7,382.34
| 8,629.20
| 288.33
| 10.88
| 0.00
|
8,629.21
| 8,629.21
| 10,031.07
| 692.96
| 16.00
| 0.00
|
10,031.08
| 10,031.08
| 12,009.94
| 917.26
| 17.92
| 0.00
|
12,009.95
| 12,009.95
| 24,222.31
| 1,271.87
| 21.36
| 0.00
|
24,222.32
| 24,222.32
| 38,177.69
| 3,880.44
| 23.52
| 0.00
|
38,177.70
| 38,177.70
| 72,887.50
| 7,162.74
| 30.00
| 0.00
|
72,887.51
| 72,887.51
| 97,183.33
| 17,575.69
| 32.00
| 0.00
|
97,183.34
| 97,183.34
| 291,550.00
| 25,350.35
| 34.00
| 0.00
|
291,550.01
| 291,550.01
| En adelante
| 91,435.02
| 35.00
| 0.00
|
Fuente: DOF24/Dic/2018
[kkstarratings]
las tablas de isr catorcenal de donde las obtengo??