|
B. Tarifas aplicables a retenciones
1. Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2018, calculada en días.
|
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
aplicarse sobre el
excedente del límite
inferior 1
|
Subsidio para
el empleo
diario
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
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
|
2. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días, correspondiente a 2018.
|
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
aplicarse sobre el
excedente del límite
inferior 1
|
Subsidio para
el empleo
semanal
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
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
|
3. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 10 días, correspondiente a 2018.
|
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
aplicarse sobre el
excedente del límite
inferior 1
|
Subsidio para
el empleo
decenal
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
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
|
4. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días, correspondiente a 2018.
|
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
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
|
5. Tarifa aplicable durante 2018 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
|
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
aplicarse sobre el
excedente del límite
inferior 1
|
Subsidio para
el empleo
mensual
|
|
$
|
$
|
$
|
$
|
%
|
$
|
|
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
|
|