Cifras y datos de interés
|
Laboral
|
|
|
2021 |
2022 |
|
SMLMV
|
|
|
$908.526
|
$1.000.000
|
|
Subs transporte
|
|
|
$106.454
|
$117.172
|
|
Subs transporte N/aplica
|
|
2
|
$1.817.052
|
$2.000.000
|
|
Salario Integral
|
|
13
|
$11.810.838
|
$13.000.000
|
|
Max aporte EPS-FP
|
|
25
|
$22.713.150
|
$25.000.000
|
|
Min semana pensión
|
|
|
1.300
|
1.300
|
|
Valor día
|
|
|
$30.284,20
|
$33.333,33
|
|
Valor hora (Vr H)
|
|
|
$3.785,53
|
$4.166,67
|
|
Vr H Extra Diurna
|
|
1,25%
|
$4.731,92
|
$5.208,34
|
|
Vr H Extra Nocturna
|
|
1,75%
|
$6.624,68
|
$7.291,68
|
|
Recargo H Nocturna
|
|
1,35%
|
$5.110,47
|
$5.625,01
|
|
Vr H Extra Diurna Dom.
|
|
2,00%
|
$7.571,06
|
$8.333,34
|
|
Vr H Extra Noct. Dom.
|
|
2,50%
|
$9.463,83
|
$10.416,68
|
|
Recargo H Noct. Dom. y Fest.
|
|
2,10%
|
$7.949,62
|
$8.750,01
|
|
Vr H Dominical
|
|
1,75%
|
$6.624,68
|
$7.291,68
|
|
Cifras Tributarias
|
|
|
2021 |
2022 |
|
UVT
|
|
|
$36.308
|
$38.004
|
|
Sanción mínima
|
|
|
$363.000
|
$380.000
|
|
Base Ret compras
|
|
27
|
$980.000
|
$1.026.000
|
|
Base Ret servicios
|
|
4
|
$145.000
|
$152.000
|
|
IPC
|
|
|
5,62% |
|
|
Ajuste Activos
|
|
|
1,97% |
|
|
Tarifa Impo-renta
|
|
|
31,00%
|
35,00%
|
|
Tarifa renta presuntiva
|
|
|
0,00%
|
0,00%
|
|
Interés presuntivo
|
|
|
1,93%
|
3,21%
|
|
Exento 4X1000
|
|
350
|
$12.708.000
|
$13.302.000
|
|
Obligaciones Tributarias
|
|
UVT
|
2021 |
2022 |
|
No Declarantes
|
|
|
|
|
|
Pat Bruto
|
≤ |
4.500
|
$163.386.000
|
$171.018.000
|
|
Ing Totales
|
≤ |
1.400
|
$50.831.000
|
$53.205.000
|
|
Cons Tj Cr
|
≤ |
1.400
|
$50.831.000
|
$53.205.000
|
|
Compras
|
≤ |
1.400
|
$50.831.000
|
$53.205.000
|
|
Consignaciones
|
≤ |
1.400
|
$50.831.000
|
$53.205.000
|
|
No responsable de IVA
|
|
|
|
|
|
Ing Brutos
|
< |
3.500
|
$127.078.000
|
$133.014.000
|
|
Contratos
|
< |
3.500
|
$127.078.000
|
$133.014.000
|
|
Consignaciones
|
< |
3.500
|
$127.078.000
|
$133.014.000
|
|
Agente Retención
|
|
|
|
|
|
Pat y/o Ing Brutos
|
> |
30.000
|
$1.089.240.000
|
$1.140.120.000
|
|
Firma Contador Publico
|
|
|
|
|
|
Pat y/o Ing Brutos
|
> |
100.000
|
$3.630.800.000
|
$3.800.400.000
|
|
Impo Consumo
|
|
|
|
|
|
No responsable -Ing Brutos
|
< |
3.500
|
$127.078.000
|
$133.014.000
|
|
Declaración IVA
|
|
|
|
|
|
Bim: Ing Brutos
|
≥ |
92.000
|
$3.340.336.000
|
$3.496.368.000
|
|
Qtrim: Ing Brutos
|
< |
92.000
|
|
|
|
Medios Magnéticos
|
|
|
|
|
|
PN: Ing Brutos 2021-22
|
> |
|
$500.000.000 |
$500.000.000
|
|
PN: Ren. cap + no lab 2022
|
> |
|
$100.000.000 |
$100.000.000
|
| PJ: Ing Brutos 2021-22 |
> |
|
$100.000.000 |
$100.000.000
|
