Tabla ISR Salarios 2016 para periodo Mensual.
El pasado 12 de enero de 2016 se publicó en el DOF el Anexo 8 de la Resolución Miscelánea Fiscal para 2016. Donde entre otras cosas encontramos:
- Tarifa aplicable cuando hagan pagos que correspondan a un periodo mensual, correspondiente a 2016.
Tarifa aplicable durante 2016, para el cálculo de los pagos provisionales mensuales.
|
|
|
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
|
|
|
|
el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
496.07
|
0.00
|
1.92
|
496.08
|
4,210.41
|
9.52
|
6.40
|
4,210.42
|
7,399.42
|
247.24
|
10.88
|
7,399.43
|
8,601.50
|
594.21
|
16.00
|
8,601.51
|
10,298.35
|
786.54
|
17.92
|
10,298.36
|
20,770.29
|
1,090.61
|
21.36
|
20,770.30
|
32,736.83
|
3,327.42
|
23.52
|
32,736.84
|
62,500.00
|
6,141.95
|
30.00
|
62,500.01
|
83,333.33
|
15,070.90
|
32.00
|
83,333.34
|
250,000.00
|
21,737.57
|
34.00
|
250,000.01
|
En adelante
|
78,404.23
|
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
|
496.07
|
0.00
|
1.92
|
407.02
|
496.08
|
496.08
|
1,768.96
|
9.52
|
6.40
|
407.02
|
496.08
|
1,768.97
|
2,653.38
|
9.52
|
6.40
|
406.83
|
496.08
|
2,653.39
|
3,472.84
|
9.52
|
6.40
|
406.62
|
496.08
|
3,472.85
|
3,537.87
|
9.52
|
6.40
|
392.77
|
496.08
|
3,537.88
|
4,210.41
|
9.52
|
6.40
|
382.46
|
4,210.42
|
4,210.42
|
4,446.15
|
247.24
|
10.88
|
382.46
|
4,210.42
|
4,446.16
|
4,717.18
|
247.24
|
10.88
|
354.23
|
4,210.42
|
4,717.19
|
5,335.42
|
247.24
|
10.88
|
324.87
|
4,210.42
|
5,335.43
|
6,224.67
|
247.24
|
10.88
|
294.63
|
4,210.42
|
6,224.68
|
7,113.90
|
247.24
|
10.88
|
253.54
|
4,210.42
|
7,113.91
|
7,382.33
|
247.24
|
10.88
|
217.61
|
4,210.42
|
7,382.34
|
7,399.42
|
247.24
|
10.88
|
0.00
|
7,399.43
|
7,399.43
|
8,601.50
|
594.21
|
16.00
|
0.00
|
8,601.51
|
8,601.51
|
10,298.35
|
786.54
|
17.92
|
0.00
|
10,298.36
|
10,298.36
|
20,770.29
|
1,090.61
|
21.36
|
0.00
|
20,770.30
|
20,770.30
|
32,736.83
|
3,327.42
|
23.52
|
0.00
|
32,736.84
|
32,736.84
|
62,500.00
|
6,141.95
|
30.00
|
0.00
|
62,500.01
|
62,500.01
|
83,333.33
|
15,070.90
|
32.00
|
0.00
|
83,333.34
|
83,333.34
|
250,000.00
|
21,737.57
|
34.00
|
0.00
|
250,000.01
|
250,000.01
|
En adelante
|
78,404.23
|
35.00
|
0.00
|
Resulta muy importante el actualizar lo antes posibles éstas tablas en tu programa de cálculo de nómina ya que de esto dependerá el que tus cálculos sean los correctos. ;)