|
1. Tarifa aplicable en función de la cantidad
de trabajo realizado y no de días laborados, correspondiente a 2021, calculada
en días.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
|
|
|
|
|
el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
21.20
|
0.00
|
1.92
|
|
21.21
|
179.96
|
0.41
|
6.40
|
|
179.97
|
316.27
|
10.57
|
10.88
|
|
316.28
|
367.65
|
25.40
|
16.00
|
|
367.66
|
440.18
|
33.62
|
17.92
|
|
440.19
|
887.78
|
46.62
|
21.36
|
|
887.79
|
1,399.26
|
142.22
|
23.52
|
|
1,399.27
|
2,671.42
|
262.52
|
30.00
|
|
2,671.43
|
3,561.90
|
644.17
|
32.00
|
|
3,561.91
|
10,685.69
|
929.12
|
34.00
|
|
10,685.70
|
En adelante
|
3,351.21
|
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
|
21.20
|
0.00
|
1.92
|
13.39
|
|
21.21
|
21.21
|
58.19
|
0.41
|
6.40
|
13.39
|
|
21.21
|
58.20
|
87.28
|
0.41
|
6.40
|
13.38
|
|
21.21
|
87.29
|
114.24
|
0.41
|
6.40
|
13.38
|
|
21.21
|
114.25
|
116.38
|
0.41
|
6.40
|
12.92
|
|
21.21
|
116.39
|
146.25
|
0.41
|
6.40
|
12.58
|
|
21.21
|
146.26
|
155.17
|
0.41
|
6.40
|
11.65
|
|
21.21
|
155.18
|
175.51
|
0.41
|
6.40
|
10.69
|
|
21.21
|
175.52
|
179.96
|
0.41
|
6.40
|
9.69
|
|
179.97
|
179.97
|
204.76
|
10.57
|
10.88
|
9.69
|
|
179.97
|
204.77
|
234.01
|
10.57
|
10.88
|
8.34
|
|
179.97
|
234.02
|
242.84
|
10.57
|
10.88
|
7.16
|
|
179.97
|
242.85
|
316.27
|
10.57
|
10.88
|
0.00
|
|
316.28
|
316.28
|
367.65
|
25.40
|
16.00
|
0.00
|
|
367.66
|
367.66
|
440.18
|
33.62
|
17.92
|
0.00
|
|
440.19
|
440.19
|
887.78
|
46.62
|
21.36
|
0.00
|
|
887.79
|
887.79
|
1,399.26
|
142.22
|
23.52
|
0.00
|
|
1,399.27
|
1,399.27
|
2,671.42
|
262.52
|
30.00
|
0.00
|
|
2,671.43
|
2,671.43
|
3,561.90
|
644.17
|
32.00
|
0.00
|
|
3,561.91
|
3,561.91
|
10,685.69
|
929.12
|
34.00
|
0.00
|
|
10,685.70
|
10,685.70
|
En
adelante
|
3,351.21
|
35.00
|
0.00
|
2. Tarifa aplicable cuando hagan pagos que
correspondan a un periodo de 7 días, correspondiente a 2021.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
|
|
|
|
|
el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
148.40
|
0.00
|
1.92
|
|
148.41
|
1,259.72
|
2.87
|
6.40
|
|
1,259.73
|
2,213.89
|
73.99
|
10.88
|
|
2,213.90
|
2,573.55
|
177.80
|
16.00
|
|
2,573.56
|
3,081.26
|
235.34
|
17.92
|
|
3,081.27
|
6,214.46
|
326.34
|
21.36
|
|
6,214.47
|
9,794.82
|
995.54
|
23.52
|
|
9,794.83
|
18,699.94
|
1,837.64
|
30.00
|
|
18,699.95
|
24,933.30
|
4,509.19
|
32.00
|
|
24,933.31
|
74,799.83
|
6,503.84
|
34.00
|
|
74,799.84
|
En
adelante
|
23,458.47
|
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
|
148.40
|
0.00
|
1.92
|
93.73
|
|
|
148.41
|
148.41
|
407.33
|
2.87
|
6.40
|
93.73
|
|
|
148.41
|
407.34
|
610.96
|
2.87
|
6.40
|
93.66
|
|
|
148.41
|
610.97
|
799.68
|
2.87
|
6.40
|
93.66
|
|
|
148.41
|
799.69
|
814.66
|
2.87
|
6.40
|
90.44
|
|
|
148.41
|
814.67
|
1,023.75
|
2.87
|
6.40
|
88.06
|
|
|
148.41
|
1,023.76
|
1,086.19
|
2.87
|
6.40
|
81.55
|
|
|
148.41
|
1,086.20
|
1,228.57
|
2.87
|
6.40
|
74.83
|
|
|
148.41
|
1,228.58
|
1,259.72
|
2.87
|
6.40
|
67.83
|
|
|
1,259.73
|
1,259.73
|
1,433.32
|
73.99
|
10.88
|
67.83
|
|
|
1,259.73
|
1,433.33
|
1,638.07
|
73.99
|
10.88
|
58.38
|
|
|
1,259.73
|
1,638.08
|
1,699.88
|
73.99
|
10.88
|
50.12
|
|
|
1,259.73
|
1,699.89
|
2,213.89
|
73.99
|
10.88
|
0.00
|
|
|
2,213.90
|
2,213.90
|
2,573.55
|
177.80
|
16.00
|
0.00
|
|
|
2,573.56
|
2,573.56
|
3,081.26
|
235.34
|
17.92
|
0.00
|
|
|
3,081.27
|
3,081.27
|
6,214.46
|
326.34
|
21.36
|
0.00
|
|
|
6,214.47
|
6,214.47
|
9,794.82
|
995.54
|
23.52
|
0.00
|
|
|
9,794.83
|
9,794.83
|
18,699.94
|
1,837.64
|
30.00
|
0.00
|
|
|
18,699.95
|
18,699.95
|
24,933.30
|
4,509.19
|
32.00
|
0.00
|
|
|
24,933.31
|
24,933.31
|
74,799.83
|
6,503.84
|
34.00
|
0.00
|
|
|
74,799.84
|
74,799.84
|
En
adelante
|
23,458.47
|
35.00
|
0.00
|
|
3. Tarifa aplicable cuando hagan pagos que
correspondan a un periodo de 10 días, correspondiente a 2021.
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
|
|
|
|
|
el excedente del límite inferior
|
|
$
|
$
|
$
|
%
|
|
0.01
|
212.00
|
0.00
|
1.92
|
|
212.01
|
1,799.60
|
4.10
|
6.40
|
|
1,799.61
|
3,162.70
|
105.70
|
10.88
|
|
3,162.71
|
3,676.50
|
254.00
|
16.00
|
|
3,676.51
|
4,401.80
|
336.20
|
17.92
|
|
4,401.81
|
8,877.80
|
466.20
|
21.36
|
|
8,877.81
|
13,992.60
|
1,422.20
|
23.52
|
|
13,992.61
|
26,714.20
|
2,625.20
|
30.00
|
|
26,714.21
|
35,619.00
|
6,441.70
|
32.00
|
|
35,619.01
|
106,856.90
|
9,291.20
|
34.00
|
|
106,856.91
|
En
adelante
|
33,512.10
|
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 calcular el impuesto
|
|
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
|
212.00
|
0.00
|
1.92
|
133.90
|
|
212.01
|
212.01
|
581.90
|
4.10
|
6.40
|
133.90
|
|
212.01
|
581.91
|
872.80
|
4.10
|
6.40
|
133.80
|
|
212.01
|
872.81
|
1,142.40
|
4.10
|
6.40
|
133.80
|
|
212.01
|
1,142.41
|
1,163.80
|
4.10
|
6.40
|
129.20
|
|
212.01
|
1,163.81
|
1,462.50
|
4.10
|
6.40
|
125.80
|
|
212.01
|
1,462.51
|
1,551.70
|
4.10
|
6.40
|
116.50
|
|
212.01
|
1,551.71
|
1,755.10
|
4.10
|
6.40
|
106.90
|
|
212.01
|
1,755.11
|
1,799.60
|
4.10
|
6.40
|
96.90
|
|
1,799.61
|
1,799.61
|
2,047.60
|
105.70
|
10.88
|
96.90
|
|
1,799.61
|
2,047.61
|
2,340.10
|
105.70
|
10.88
|
83.40
|
|
1,799.61
|
2,340.11
|
2,428.40
|
105.70
|
10.88
|
71.60
|
|
1,799.61
|
2,428.41
|
3,162.70
|
105.70
|
10.88
|
0.00
|
|
3,162.71
|
3,162.71
|
3,676.50
|
254.00
|
16.00
|
0.00
|
|
3,676.51
|
3,676.51
|
4,401.80
|
336.20
|
17.92
|
0.00
|
|
4,401.81
|
4,401.81
|
8,877.80
|
466.20
|
21.36
|
0.00
|
|
8,877.81
|
8,877.81
|
13,992.60
|
1,422.20
|
23.52
|
0.00
|
|
13,992.61
|
13,992.61
|
26,714.20
|
2,625.20
|
30.00
|
0.00
|
|
26,714.21
|
26,714.21
|
35,619.00
|
6,441.70
|
32.00
|
0.00
|
|
35,619.01
|
35,619.01
|
106,856.90
|
9,291.20
|
34.00
|
0.00
|
|
106,856.91
|
106,856.91
|
En adelante
|
33,512.10
|
35.00
|
0.00
|
4. Tarifa aplicable cuando hagan pagos que
correspondan a un periodo de 15 días, correspondiente a 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 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
|
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
|
|