MODELO PLANTILLA DE CALCULO DE RENTA DE QUINTA CATEGORAConcepto Ene.

Retencin por remuneraciones ordinariasRemuneracin Bsica 4,000.00 Asignacin Familiar 75.00 Remuneracin Bruta 4,075.00 x meses que faltan 12Remuneracion Proyectada 48,900.00

Gratificacin Julio 4,075.00 Gratificacin Diciembre 4,075.00 Bonificacin. extraord. N 29351Bonificacin. extraord. N29351Participaciones (1)Gratif. Extraordi. (1)Gratif. Extraordi. (2)aguinaldo(2)Remun. Meses anteriores (2)Otras Rtas 5ta.Meses anteriores (2)Renta anual 57,050.00 - 7 UIT 3,650.00 (26,600.00)Renta Neta Global anual 30,450.00 Distribucion de la RN (art. 53 LIR)IR Hasta 27 UIT (S/. 102,600) 15% 4,567.50

21% - Mas de 54 UIT (Mas de S/. 205,200) 30% - (-) Retenc. AnterioresTotal Retencin 4,567.50 Denominador 12Retencin 1 380.63

Retencin por participacin de utilidades y bonificaciones extraordinariasRenta Neta 30,450.00 Partic. De utilidades - Bonific. Extraordinaria - Total Renta Neta 30,450.00 IR Hasta 27 UIT 15% - IR 27 UIT hasta 54 UIT 21% - IR Exceso 54 UIT 30% -

(-) IR anual por remuneraciones ordinarias 0.00

IR 27 UIT hasta 54 UIT hasta 54 UIT (S/. 102,600 a S/. 205,200)

Retencin 2 -

Retencin total 380.63

MODELO PLANTILLA DE CALCULO DE RENTA DE QUINTA CATEGORAFeb. Mar. Abr. May. Jun.

4,000.00 ### 4,000.00 5,000.00 5,000.00 75.00 ### 75.00 75.00 4,075.00 4,075.00 4,000.00 5,075.00 5,075.00

11 10 9 8 7 44,825.00 40,750.00 36,000.00 40,600.00 35,525.00

4,075.00 4,075.00 4,000.00 5,075.00 5,075.00 4,075.00 4,075.00 4,000.00 5,075.00 5,075.00

4,075.00 8,150.00 12,225.00 16,225.00 21,300.00

45,000.00 45,000.00 45,000.00

57,050.00 57,050.00 101,225.00 ### ###(26,600.00) (26,600.00) (26,600.00) (26,600.00) (26,600.00)

30,450.00 30,450.00 74,625.00 85,375.00 85,375.00

4,567.50 4,567.50 11,193.75 12,806.25 12,806.25

- - - - - - - - - -

(7,891.88) (8,258.75) (8,258.75) 4,567.50 4,567.50 3,301.88 4,547.50 4,547.50

12 12 9 8 8 380.63 380.63 366.88 568.44 568.44

Retencin por participacin de utilidades y bonificaciones extraordinarias 30,450.00 30,450.00 74,625.00 85,375.00 85,375.00 - 45,000.00 - ### - - ### - ### - 30,450.00 75,450.00 74,625.00 85,375.00 85,375.00 - 11,317.50 - - - - - - - - - - - - -

0.00 (4,567.50) 0.00 0.00 0.00

- 6,750.00 - - -

380.63 7,130.63 366.88 568.44 568.44

MODELO PLANTILLA DE CALCULO DE RENTA DE QUINTA CATEGORAJul. Ago. Set Oct. Nov. Dic.

5,000.00 5,000.00 ### 5,000.00 5,000.00 5,000.00 75.00 75.00 ### 75.00 75.00 75.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00

6 5 4 3 2 1 30,450.00 25,375.00 20,300.00 15,225.00 10,150.00 5,075.00

5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00 5,075.00

26,375.00 31,450.00 36,525.00 41,600.00 46,675.00 51,750.00

45,000.00 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00

### 111,975.00 ### ### ### ###(26,600.00) (26,600.00) (26,600.00) (26,600.00) (26,600.00) (26,600.00)

85,375.00 85,375.00 85,375.00 85,375.00 85,375.00 85,375.00

12,806.25 12,806.25 12,806.25 12,806.25 12,806.25 12,806.25

- - - - - - - - - - - -

(8,258.75) (10,032.91) (10,587.58) (10,587.58) (10,587.58) (12,251.58) 4,547.50 2,773.34 2,218.67 2,218.67 2,218.67 554.67

8 5 4 4 4 568.44 554.67 554.67 554.67 554.67 554.67

85,375.00 85,375.00 85,375.00 85,375.00 85,375.00 85,375.00 - - ### - - - 459.00 - ### - - 459.00 85,834.00 85,375.00 85,375.00 85,375.00 85,375.00 85,834.00 12,875.10 - - - - 12,875.10 - - - - - - - - - - - -

(12,806.25) 0.00 0.00 0.00 0.00 (12,806.25)

68.85 - - - - 68.85

637.29 554.67 554.67 554.67 554.67 623.52

Procedimiento GeneralClculo 5ta categora