Calcula el aguinaldo bruto, exento, gravable y neto con el ISR estimado, usando los dos métodos oficiales: Art. 174 RLISR y Art. 96 LISR.
Calculadora de Aguinaldo con ISR (LFT & LISR)
Determinación de Aguinaldo Proporcional, Exento, Gravado, ISR y Neto
| Año | Diaria | Mensual | Anual | Vigencia | Incremento | Incremento Acumulado |
|---|---|---|---|---|---|---|
| 2026 | $117.31 | $3,566.22 | $42,794.64 | 01-Feb-2026 Al 31-Ene-2027 | 3.69% | 60.61% |
| 2025 | $113.14 | $3,439.46 | $41,273.52 | 01-Feb-2025 Al 31-Ene-2026 | 4.21% | 54.9% |
| 2024 | $108.57 | $3,300.53 | $39,606.36 | 01-Feb-2024 Al 31-Ene-2025 | 4.66% | 48.6% |
| 2023 | $103.74 | $3,153.70 | $37,844.40 | 01-Feb-2023 Al 31-Ene-2024 | 7.82% | 42.1% |
| 2022 | $96.22 | $2,925.09 | $35,101.08 | 01-Feb-2022 Al 31-Ene-2023 | 7.36% | 31.7% |
| 2021 | $89.62 | $2,724.45 | $32,693.40 | 01-Feb-2021 Al 31-Ene-2022 | 3.15% | 26.4% |
| 2020 | $86.88 | $2,641.15 | $31,693.80 | 01-Feb-2020 Al 31-Ene-2021 | 2.83% | 22.7% |
| 2019 | $84.49 | $2,568.50 | $30,822.00 | 01-Feb-2019 Al 31-Ene-2020 | 4.83% | 18.8% |
| 2018 | $80.60 | $2,450.24 | $29,402.88 | 01-Feb-2018 Al 31-Ene-2019 | 6.77% | 13.8% |
| 2017 | $75.49 | $2,294.90 | $27,538.80 | 01-Feb-2017 Al 31-Ene-2018 | 3.35% | 3.35% |
| 2016 | $73.04 | $2,220.42 | $26,645.04 | 01-Feb-2016 Al 31-Ene-2017 | 0.00% | 0.0% |
| Periodicidad | Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Procentaje para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|---|
| 1 | 0.01 | 27.78 | 0.00 | 1.92% |
| 1 | 27.79 | 235.81 | 0.53 | 6.40% |
| 1 | 235.82 | 414.41 | 13.85 | 10.88% |
| 1 | 414.42 | 481.73 | 33.28 | 16.00% |
| 1 | 481.74 | 576.76 | 44.05 | 17.92% |
| 1 | 576.77 | 1163.25 | 61.08 | 21.36% |
| 1 | 1163.26 | 1833.44 | 186.35 | 23.52% |
| 1 | 1833.45 | 3500.35 | 343.98 | 30.00% |
| 1 | 3500.36 | 4667.13 | 844.05 | 32.00% |
| 1 | 4667.14 | 14001.38 | 1217.42 | 34.00% |
| 1 | 14001.39 | 999999999 | 4391.07 | 35.00% |
| 2 | 0.01 | 194.46 | 0.00 | 1.92% |
| 2 | 194.47 | 1650.67 | 3.71 | 6.40% |
| 2 | 1650.68 | 2900.87 | 96.95 | 10.88% |
| 2 | 2900.88 | 3372.11 | 232.96 | 16.00% |
| 2 | 3372.12 | 4037.32 | 308.35 | 17.92% |
| 2 | 4037.33 | 8142.75 | 427.56 | 21.36% |
| 2 | 8142.76 | 12834.08 | 1304.45 | 23.52% |
| 2 | 12834.09 | 24502.45 | 2407.86 | 30.00% |
| 2 | 24502.46 | 32669.91 | 5908.35 | 32.00% |
| 2 | 32669.92 | 98009.66 | 8521.94 | 34.00% |
| 2 | 98009.67 | 999999999 | 30737.49 | 35.00% |
| 3 | 0.01 | 277.80 | 0.00 | 1.92% |
| 3 | 277.81 | 2358.10 | 5.30 | 6.40% |
| 3 | 2358.11 | 4144.10 | 138.50 | 10.88% |
| 3 | 4144.11 | 4817.30 | 332.80 | 16.00% |
| 3 | 4817.31 | 5767.60 | 440.50 | 17.92% |
| 3 | 5767.61 | 11632.50 | 610.80 | 21.36% |
| 3 | 11632.51 | 18334.40 | 1863.50 | 23.52% |
| 3 | 18334.41 | 35003.50 | 3439.80 | 30.00% |
| 3 | 35003.51 | 46671.30 | 8440.50 | 32.00% |
| 3 | 46671.31 | 140013.80 | 12174.20 | 34.00% |
| 3 | 140013.81 | 999999999 | 43910.70 | 35.00% |
| 4 | 0.01 | 416.70 | 0.00 | 1.92% |
| 4 | 416.71 | 3537.15 | 7.95 | 6.40% |
| 4 | 3537.16 | 6216.15 | 207.75 | 10.88% |
| 4 | 6216.16 | 7225.95 | 499.20 | 16.00% |
| 4 | 7225.96 | 8651.40 | 660.75 | 17.92% |
| 4 | 8651.41 | 17448.75 | 916.20 | 21.36% |
| 4 | 17448.76 | 27501.60 | 2795.25 | 23.52% |
| 4 | 27501.61 | 52505.25 | 5159.70 | 30.00% |
| 4 | 52505.26 | 70006.95 | 12660.75 | 32.00% |
| 4 | 70006.96 | 210020.70 | 18261.30 | 34.00% |
| 4 | 210020.71 | 999999999 | 65866.05 | 35.00% |
| 5 | 0.01 | 844.59 | 0.00 | 1.92% |
| 5 | 844.60 | 7168.51 | 16.22 | 6.40% |
| 5 | 7168.52 | 12598.02 | 420.95 | 10.88% |
| 5 | 12598.03 | 14644.64 | 1011.68 | 16.00% |
| 5 | 14644.65 | 17533.64 | 1339.14 | 17.92% |
| 5 | 17533.65 | 35362.83 | 1856.84 | 21.36% |
| 5 | 35362.84 | 55736.68 | 5665.16 | 23.52% |
| 5 | 55736.69 | 106410.50 | 10457.09 | 30.00% |
| 5 | 106410.51 | 141880.66 | 25659.23 | 32.00% |
| 5 | 141880.67 | 425641.99 | 37009.69 | 34.00% |
| 5 | 425642.00 | 999999999 | 133488.54 | 35.00% |
| Tipo | Periodo | Ingresos Hasta | Subsidio |
|---|---|---|---|
| 1 | Mensual | 11492.66 | 536.21 |
| 1 | Quincenal | 5670.72 | 264.58 |
| 1 | Decenal | 3780.48 | 176.38 |
| 1 | Semanal | 2646.34 | 123.47 |
| 1 | Diario | 378.05 | 17.64 |
| 2 | Mensual | 11492.66 | 535.65 |
| 2 | Quincenal | 5670.72 | 264.30 |
| 2 | Decenal | 3780.48 | 176.20 |
| 2 | Semanal | 2646.34 | 123.34 |
| 2 | Diario | 378.05 | 17.62 |
Captura de Sueldo:
🔍 Detalle del último cálculo:
| N° | Trabajador | Salario Diario | Días Lab. | Aguinaldo Exento | Aguinaldo Gravado | Aguinaldo Bruto | ISR Estimado | Aguinaldo Neto | Método | Acciones |
|---|---|---|---|---|---|---|---|---|---|---|
| TOTALES: | $0.00 | - | $0.00 | $0.00 | $0.00 | -$0.00 | $0.00 | - | ||
* Aviso legal y de exención de responsabilidad: Esta calculadora determina la parte proporcional del aguinaldo conforme al Artículo 87 de la LFT, la exención fiscal de 30 UMAs (Art. 93 LISR) y la retención estimada de ISR mediante el método seleccionado (Art. 174 RISR o Método Tradicional Art. 96 LISR) considerando subsidio al empleo. Los resultados son orientativos. contaduriaccii.com.mx no se hace responsable por cálculos o decisiones tomadas a partir de esta herramienta.
Consulta:
