Calculo de isr por ptu 2021

Ptu reforms 2021

2. Another point to consider is that when calculating the PTU from the system you will not be able to choose the period where it will be performed, i.e. the payroll system will calculate the PTU in the period that is active at that moment.

In the lower part of the window, in the Expression field it shows the formula, select the variable SMI_ZO and the data will be deleted, in the upper part there is the variable box in the list, select the variable UNMEAC and double click on it to assign it in the formula, the replacement will be made in the lines where the SMI_ZO value is shown.

The payroll system, when calculating the PTU will cumulate it with the affectations of the active period, the PTU will not be calculated separately or a period will be generated to reflect only this calculation, so the system gives you the alternative of stamping it separately when calculating the isr by art 174 RISR, for this you must perform a filter process that will be mentioned later.

Maximum tax for the worker: This is the amount of the maximum salary that will serve as the basis for the distribution, in accordance with section II of article 127 of the Federal Labor Law, in the event that the worker is not capped, 999,999,999.00 must be entered.

Case study ptu 2021

Purpose: To learn in a general manner the procedure to follow to determine the income tax withholding (ISR) for payments for employee profit sharing (PTU).

Considerations: The Income Tax Law (LISR) establishes, in paragraph 1, the obligation of individuals and corporations to pay ISR when income is obtained, understanding as such any amount that positively modifies the net worth.

Therefore, individuals who obtain income from PTU must pay the corresponding ISR by means of withholding, applying for this purpose, the mechanics of the LISR or, as the case may be, the Income Tax Law Regulations (RLISR).

Salaries and other benefits derived from an employment relationship, including employee profit sharing and benefits received as a consequence of the termination of the employment relationship, are considered income for the rendering of a subordinated personal service. For the purposes of this tax, the following are assimilated to this income:

Reparto de utilidades 2021 ejemplo

La participación de los trabajadores en las utilidades de la empresa (PTU) es un derecho de los trabajadores establecido en el artículo 123 de la Constitución y regulado en la Ley Federal del Trabajo. Actualmente, los patrones deben distribuir el 10% de sus utilidades anuales entre su capital humano.

Con la reforma en materia de subcontratación, se incluyó un nuevo criterio para el cálculo de la PTU. Aunque el porcentaje de utilidades a distribuir sigue siendo el mismo, el monto que se entregue a cada trabajador no podrá exceder de tres meses de salario o, en su defecto, tendrá que ser equivalente al promedio del reparto de utilidades recibido en los últimos tres años, lo que sea más favorable para el empleado. Esta norma, sin embargo, no puede aplicarse este año.

«Tras su publicación, hay un plazo de 90 días para que las empresas se regularicen, es decir, un plazo de tres meses. Digamos que, si se publica hoy, la reforma se aplicaría antes de agosto. Esto quiere decir que en este reconocimiento y en este traspaso de trabajadores reconocidos como propios, a partir de este reconocimiento, los trabajadores podrán participar de este derecho para el próximo reparto de utilidades», explicó Luisa María Alcalde Luján, secretaria del Trabajo y Previsión Social en conferencia de prensa realizada en Palacio Nacional [sede del Poder Ejecutivo].

Calculator isr isr ptu 2020

«In order to determine the taxable income referred to in paragraph e) of section IX of article 123, section A of the Political Constitution of the United Mexican States, workers’ profit sharing paid in the fiscal year or tax losses pending application from previous fiscal years shall not be deducted.

For the determination of the taxable income in the matter of employee profit sharing, taxpayers must deduct from the taxable income the amounts that would not have been deductible under the terms of section XXX of Article 28 of this Law.

Art. 28 section XXX. LISR Payments that in turn are exempt income for the worker, up to the amount resulting from applying the factor of 0.53 to the amount of such payments. The factor referred to in this paragraph will be 0.47 when the benefits granted by the taxpayers in favor of their employees that in turn are exempt income for such employees, in the fiscal year in question, do not decrease with respect to those granted in the immediately preceding fiscal year.