Cifras y datos de interés
|
Laboral
|
|
|
2020 |
2021 |
|
SMLMV
|
|
|
$877.803
|
$908.526
|
|
Subs transporte
|
|
|
$102.854
|
$106.454
|
|
Subs transporte N/aplica
|
|
2
|
$1.755.606
|
$1.817.052
|
|
Salario Integral
|
|
13
|
$11.411.439
|
$11.810.838
|
|
Max aporte EPS-FP
|
|
25
|
$21.945.075
|
$22.713.150
|
|
Min semana pensión
|
|
|
1.300
|
1.300
|
|
Valor día
|
|
|
$29.260,10
|
$30.284,20
|
|
Valor hora (Vr H)
|
|
|
$3.657,51
|
$3.785,53
|
|
Vr H Extra Diurna
|
|
1,25%
|
$4.571,90
|
$4.731,92
|
|
Vr H Extra Nocturna
|
|
1,75%
|
$6.400,66
|
$6.624,68
|
|
Recargo H Nocturna
|
|
1,35%
|
$4.937,66
|
$5.110,47
|
|
Vr H Extra Diurna Dom.
|
|
2,00%
|
$7.315,04
|
$7.571,06
|
|
Vr H Extra Noct. Dom.
|
|
2,50%
|
$9.143,80
|
$9.463,83
|
|
Recargo H Noct. Dom. y Fest.
|
|
2,10%
|
$7.680,80
|
$7.949,62
|
|
Vr H Dominical
|
|
1,75%
|
$6.400,66
|
$6.624,68
|
|
Cifras Tributarias
|
|
|
2020 |
2021 |
|
UVT
|
|
|
$35.607
|
$36.308
|
|
Sanción mínima
|
|
|
$356.000
|
$363.000
|
|
Base Ret compras
|
|
27
|
$961.000
|
$980.000
|
|
Base Ret servicios
|
|
4
|
$142.000
|
$145.000
|
|
IPC
|
|
|
1,61% |
|
|
Ajuste Activos
|
|
|
3,90% |
|
|
Tarifa Impo-renta
|
|
|
32,00%
|
31,00%
|
|
Tarifa renta presuntiva
|
|
|
0,50%
|
0,00%
|
|
Interés presuntivo
|
|
|
4,48%
|
1,93%
|
|
Exento 4X1000
|
|
350
|
$12.463.000
|
$12.708.000
|
|
Obligaciones Tributarias
|
|
UVT
|
2020 |
2021 |
|
No Declarantes
|
|
|
|
|
|
Pat Bruto
|
≤ |
4.500
|
$160.232.000
|
$163.386.000
|
|
Ing Totales
|
≤ |
1.400
|
$49.849.000
|
$50.831.000
|
|
Cons Tj Cr
|
≤ |
1.400
|
$49.849.000
|
$50.831.000
|
|
Compras
|
≤ |
1.400
|
$49.849.000
|
$50.831.000
|
|
Consignaciones
|
≤ |
1.400
|
$49.849.000
|
$50.831.000
|
|
No responsable de IVA
|
|
|
|
|
|
Ing Brutos
|
< |
3.500
|
$124.625.000
|
$127.078.000
|
|
Contratos
|
< |
3.500
|
$124.625.000
|
$127.078.000
|
|
Consignaciones
|
< |
3.500
|
$124.625.000
|
$127.078.000
|
|
Agente Retención
|
|
|
|
|
|
Pat y/o Ing Brutos
|
> |
30.000
|
$1.068.210.000
|
$1.089.240.000
|
|
Firma Contador Publico
|
|
|
|
|
|
Pat y/o Ing Brutos
|
> |
100.000
|
$3.560.700.000
|
$3.630.800.000
|
|
Impo Consumo
|
|
|
|
|
|
No responsable -Ing Brutos
|
< |
3.500
|
$124.625.000
|
$127.078.000
|
|
Declaración IVA
|
|
|
|
|
|
Bim: Ing Brutos
|
≥ |
92.000
|
$3.275.844.000
|
$3.340.336.000
|
|
Qtrim: Ing Brutos
|
< |
92.000
|
|
|
|
Medios Magnéticos
|
|
|
|
|
|
PN: Ing Brutos 2017
|
> |
|
$500.000.000 |
$500.000.000
|
|
PN: Ren.cap. + no lab. 2019
|
> |
|
$100.000.000 |
$100.000.000
|
| PJ: Ing Brutos 2017 |
> |
|
$100.000.000 |
$100.000.000
|
