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    This document summarizes payroll information for employees of Distribuidora El Hogar. It includes salaries, bonuses, deductions, and employer contributions. The accounting entries to record the payroll are also shown, debiting expense accounts for wages, bonuses, and employer taxes/contributions, and crediting accounts for payroll taxes payable, net payroll, and accrued expenses.

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    This document summarizes payroll information for employees of Distribuidora El Hogar. It includes salaries, bonuses, deductions, and employer contributions. The accounting entries to record the payroll are also shown, debiting expense accounts for wages, bonuses, and employer taxes/contributions, and crediting accounts for payroll taxes payable, net payroll, and accrued expenses.

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    14 views5 pages

    Planilla 1

    Uploaded by

    jose alvarez
    This document summarizes payroll information for employees of Distribuidora El Hogar. It includes salaries, bonuses, deductions, and employer contributions. The accounting entries to record the payroll are also shown, debiting expense accounts for wages, bonuses, and employer taxes/contributions, and crediting accounts for payroll taxes payable, net payroll, and accrued expenses.

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    of 5

    DIST

    DEPARTAMENTO DE VENTAS

    REMUNERACION BRUTA
    No. No. Inss Nombre Cargo
    Ingreso por horas
    Salario mensual Horas Extras Antigüedad Ingreso total Inss Laboral
    extras

    1 151036 Carlos Vidal Gerente de ventas C$ 18,000.00 C$ 1,800.00 C$ 19,800.00 C$ 1,386.00

    2 111125 Rafael Ruiz Conductor C$ 7,500.00 C$ 600.00 C$ 8,100.00 C$ 567.00

    Subtotal C$ 25,500.00 C$ 0.00 C$ 0.00 C$ 2,400.00 C$ 27,900.00 C$ 1,953.00

    DEPARTAMENTO DE ADMINSTRACION

    3 12901 C$ 20,000.00 C$ 2,000.00 C$ 22,000.00 C$ 1,540.00


    Manuel Arana Gerente general
    4 10395 Secretaria de C$ 6,000.00 C$ 360.00 C$ 6,360.00 C$ 445.20
    Marisol Cáceres gerencia
    5 12251 C$ 12,000.00 C$ 960.00 C$ 12,960.00 C$ 907.20
    Manuel García Contador
    6 10358 C$ 5,700.00 25 C$ 1,187.50 C$ 171.00 C$ 7,058.50 C$ 494.10
    Celina Núnez Afanadora
    7 13458 C$ 5,700.00 30 C$ 1,425.00 C$ 171.00 C$ 7,296.00 C$ 510.72
    César Reyes Vigilante
    Sub total C$ 49,400.00 C$ 2,612.50 C$ 3,662.00 C$ 55,674.50 C$ 3,897.22

    Total C$ 74,900.00 C$ 2,612.50 C$ 6,062.00 C$ 83,574.50 C$ 5,850.22


    DISTRIBUIDORA EL HOGAR

    ENTO DE VENTAS

    REMUNERACION
    DEDUCCIONES PRESTACIONES SOCIALES
    NETA
    Inss patronal INATEC

    IR Total deducciones Neto a recibir Vacaciones Treceavo mes

    C$ 1,599.97 C$ 2,985.97 C$ 16,814.03 C$ 4,455.00 C$ 396.00 C$ 1,499.94 C$ 1,500.00

    C$ 0.00 C$ 567.00 C$ 7,533.00 C$ 1,822.50 C$ 162.00 C$ 624.98 C$ 625.00

    C$ 1,599.97 C$ 3,552.97 C$ 24,347.03 C$ 6,277.50 C$ 558.00 C$ 2,124.92 C$ 2,125.00

    O DE ADMINSTRACION

    C$ 2,008.67 C$ 3,548.67 C$ 18,451.33 C$ 4,950.00 C$ 440.00 C$ 1,666.60 C$ 1,666.67

    C$ 445.20 C$ 5,914.80 C$ 1,431.00 C$ 127.20 C$ 499.98 C$ 500.00

    C$ 557.92 C$ 1,465.12 C$ 11,494.88 C$ 2,916.00 C$ 259.20 C$ 999.96 C$ 1,000.00

    C$ 494.10 C$ 6,564.41 C$ 1,588.16 C$ 141.17 C$ 474.98 C$ 475.00

    C$ 510.72 C$ 6,785.28 C$ 1,641.60 C$ 145.92 C$ 474.98 C$ 475.00

    C$ 2,566.59 C$ 6,463.81 C$ 49,210.70 C$ 12,526.76 C$ 1,113.49 C$ 4,116.50 C$ 4,116.67

    C$ 4,166.56 C$ 10,016.78 C$ 73,557.73 C$ 18,804.26 C$ 1,671.49 C$ 6,241.42 C$ 6,241.67


    Metodología para el Cálculo del IR GERENTE VENTA GERENTE GENERAL CONTADOR
    (+) Salario mensual en CS 19,800.00 22,000.00 12960
    (-) INSS Laboral (7%) 1,386.00 1,540.00 907.2
    (=) Base imponible 18,414.00 20,460.00 12,052.80
    (x 12) Salario anual 220,968.00 245,520.00 144,633.60
    (-Deducible) 200,000.00 200,000.00 100000
    (=) Salario menos el deducible 20,968.00 45,520.00 44,633.60
    (x___%__) Porcentaje aplicable según
    Ley 4,193.60 9,104.00 6,695.04
    (+) Impuesto Base según Ley 15,000.00 15,000.00 0
    (=) IR anual 19,193.60 24,104.00 6,695.04
    (Entre 12) IR mensual 1,599.47 2,008.67 557.92
    (Entre 30) IR diario 53.32 66.96 18.60
    ASIENTO CONTABLE DE LA NÓMINA DISTRIBUIDORA EL HOGAR
    FECHA No. DE CUENTA No. SUBCUENTA CONCEPTO PARCIAL
    1/31/2021 6200 Gastos de venta

    o1 Salarios C$ 25,500.00
    o3 Antigüedad C$ 2,400.00
    o4 Inss patronal C$ 6,277.50
    o5 Inatec C$ 558.00
    o6 Vacaciones C$ 2,124.99
    o7 13vo mes C$ 2,125.00

    6300 Gastos de administracion

    o1 Salarios C$ 49,400.00
    o2 Horas extras C$ 2,612.50
    o3 Antigüedad C$ 3,662.00
    o4 Inss patronal C$ 12,526.76
    o5 Inatec C$ 1,113.49
    o6 Vacaciones C$ 4,116.50
    o7 13vo mes C$ 4,116.67

    2105 Retenciones por pagar

    o1 Inss laboral C$ 5,850.22


    o2 IR EMPLEADOS C$ 4,166.56

    2106 Nómina por pagar

    o1 Gastos de administración C$ 49,210.70


    o2 Gastos de ventas C$ 24,347.03

    2107 Gastos acumulados por pagar

    o4 Inss patronal C$ 18,804.26


    o5 INATEC C$ 1,671.49
    o6 Vacaciones C$ 6,241.49
    o7 Décimo tercer mes C$ 6,241.67

    Sumas iguales
    EL HOGAR
    DEBE HABER
    C$ 38,985.49

    C$ 77,547.92

    C$ 10,016.78

    C$ 73,557.73

    C$ 32,958.91

    C$ 116,533.41 C$ 116,533.42

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