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En este ejemplo, con ingresos laborales de 40,000,000, se observa que a partir de Abril llega al tope de los 1340 UVT's por lo que los restantes meses ya no aplica los conceptos de deducción y rentas exentas.

		Con	Enero	Febrero	Marzo	Abril	Mayo	Junio	Julio	Agosto	Septiembre	Octubre	Noviembre	Diciembre
	Total ingresos laborales	501	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000	40,000,000
	Viáticos ocasionales que constituyen reembolso de gastos soportados
4%	Aportes obligatorios a salud efectuados por el trabajador	505	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000
4%	Aportes obligatorios a fondos de pensiones	502	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000	1,600,000
	Aporte Voluntario a Fondo de Obligatorio	504	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000
	Veces SMMLV		34.48	34.48	34.48	34.48	34.48	34.48	34.48	34.48	34.48	34.48	34.48	34.48
	Aporte FSP	503	800,000	800,000	800,000	800,000	800,000	800,000	800,000	800,000	800,000	800,000	800,000	800,000
	Medios de transporte distintos del subsidio de transporte
	Demás pagos que no incrementan el patrimonio del trabajador
	(-) Ingresos no constitutivos de renta ni ganancia ocasional		4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000	4,065,000
	Subtotal No Constitutivo de Renta	506	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000
40%	40% sin topar		14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000	14,374,000
	Acumulado Anual mes anterior		-	14,374,000	28,748,000	43,122,000	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080
	Tope de 1340 UVT		56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080
	40% topado a 1340 UVT's		14,374,000	14,374,000	14,374,000	13,710,080	-	-	-	-	-	-	-	-
115,162	Intereses Vivienda	507	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162
262,300	Medicina Pre pagada	508	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300
1	Dependientes	509	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184	1,357,184
	Deducciones sin topar		1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646	1,734,646
	Deducciones topadas al 40%		1,734,646	1,734,646	1,734,646	1,734,646	-	-	-	-	-	-	-	-
	Subtotal Deducciones	510	34,200,354	34,200,354	34,200,354	34,200,354	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000
55,000	Apo Voluntaria AFC	511	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000
60,000	Apo Voluntaria AFP Empleado	512	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000
50,000	Indemnización Accidente Trabajo	514	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000
	Indemnización Licencia Maternidad	515	-	-	-	-	-	-	-	-	-	-	-	-
	Gastos Entierro	516	-	-	-	-	-	-	-	-	-	-	-	-
50,000	Otras Rentas Exentas	517	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000
	Rentas Exentas sin topar		215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000
	Rentas Exentas topadas al 40%		215,000	215,000	215,000	215,000	-	-	-	-	-	-	-	-
	Subtotal Rentas Exentas	518	33,985,354	33,985,354	33,985,354	33,985,354	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000
	25% rentas exentas sin topar		8,496,339	8,496,339	8,496,339	8,496,339	8,983,750	8,983,750	8,983,750	8,983,750	8,983,750	8,983,750	8,983,750	8,983,750
	acum mes anterior 25% rentas exentas		-	8,496,339	16,992,677	25,489,016	33,985,354	42,969,104	51,952,854	60,936,604	69,920,354	78,904,104	87,887,854	96,871,604
790	790 UVT's		33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480
	25% rentas exentas topadas a 790 UVT's y 40% PL		8,496,339	8,496,339	8,496,339	8,016,465	-	-	-	-	-	-	-	-
	Subtotal Rentas Exenta 25%	519	25,489,016	25,489,016	25,489,016	25,968,890	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000	35,935,000
24%	Retención Procedimiento 2		6,117,364	6,117,364	6,117,364	6,232,533	8,624,400	8,624,400	8,624,400	8,624,400	8,624,400	8,624,400	8,624,400	8,624,400

Ejemplo de Cálculo Nómina LIQ ingresos laborales bajos.

En este ejemplo, se observa que en todo el año no se excede de los 1340 UVT's y 790 UVT's (25% Renta Exenta), por lo que aplican los conceptos de descuentos y restas exentas todos los meses.

Con

Enero

Febrero

Marzo

Abril

Mayo

Junio

Julio

Agosto

Septiembre

Octubre

Noviembre

Diciembre

Total ingresos laborales

501

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000

5

2,000,000
	Viáticos ocasionales que constituyen reembolso de gastos soportados
4%	Aportes obligatorios a salud efectuados por el trabajador	505

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000
4%	Aportes obligatorios a fondos de pensiones	502

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000

200

80,000
	Aporte Voluntario a Fondo de Obligatorio	504	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000
	Veces SMMLV

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72

4

1.

31

72
	Aporte FSP	503

50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000

-

50,000

Medios de transporte distintos del subsidio de transporte

Demás pagos que no incrementan el patrimonio del trabajador

(-) Ingresos no constitutivos de renta ni ganancia ocasional

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000

515

225,000
	Subtotal No Constitutivo de Renta	506

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000

4

1,

485

775,000
40%	40% sin topar

1

710,

794,

000

1,794

710,000

1,794

710,000

1

710,

794,

000

1,794

710,000

1

710,

794,

000

1,794

710,000

1,794

710,000

1,794

710,000

1

710,

794,

000

1

710,

794,

000

1

710,

794,

000
	Acumulado Anual mes anterior		-	710,000	1,

794

420,000

3

2,

588

130,000

5

2,

382

840,000

7

3,

176

550,000

8

4,

970

260,000

10

4,

764

970,000

12

5,

558

680,000

14

6,

352

390,000

16

7,

146 19,734,

100,000

17,940,000

7,810,000
	Tope de 1340 UVT	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080	56,832,080
	40% topado a 1340 UVT's

1

710,

794,

000

1,794

710,000

1

710,

794,

000

1

710,

794,

000

1

710,

794,

000

1,794

710,000

1

710,

794,

000

1,794

710,000

1

710,

794,

000

1

710,

794,

000

1,794

710,000

1,794

710,000
115,162	Intereses Vivienda	507	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162	115,162
262,300	Medicina Pre pagada	508	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300	262,300
1	Dependientes	509

- - - - - - - - -

- - - Deducciones sin topar 377,462 377,462 377,462 377,462 377,462 377,462 377,462 377,462 377,462 377,462 377,462

200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000
	Deducciones sin topar		577,462	577,462	577,462	577,462	577,462	577,462	577,462	577,462	577,462	577,462	577,462	577

377

,462
	Deducciones topadas al 40%

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462

377

577,462
	Subtotal Deducciones	510

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538

4

1,

107

197,538
55,000	Apo Voluntaria AFC	511	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000	55,000
60,000	Apo Voluntaria AFP Empleado	512	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000	60,000

Apo Voluntaria AFP Compañía 513 - - - -

- - - - - - - -

50,000	Indemnización Accidente Trabajo	514	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000
	Indemnización Licencia Maternidad	515	-	-	-	-	-	-	-	-	-	-	-	-
	Gastos Entierro	516	-	-	-	-	-	-	-	-	-	-	-	-
50,000	Otras Rentas Exentas	517	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000	50,000
	Rentas Exentas sin topar		215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000	215,000
	Rentas Exentas topadas al 40%

215,000 215,000 215,000 215,000 215,000 215,000 215,000 215,000 215,000 215,000 215,000

-

215,000


	Subtotal Rentas Exentas	518

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538

3

1,

892

197,538
	25% rentas exentas sin topar

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385
	acum mes anterior 25% rentas exentas		-

973

299,

135

385

1,946,269 2,919,404

598,769

898,154

1,197

3,892

,538

4

1,

865

496,

673

923

5

1,

838

796,

807

307

6

2,

811

095,

942

692

7

2,

785

395,076

8

2,

758

694,

211

461

9

2,

731

993,

345

845

10

3,

704

293,

480

230
790	790 UVT's	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480	33,505,480
	25% rentas exentas topadas a 790 UVT's y 40% PL

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

973

299,

135

385

Renta

Subtotal Rentas Exenta 25%

519

2,919,404 2,919,404 2,919,404 2,919,404 2,919,404 2,919,404 2,919,404 2,919,404 2,919,404 2,919,404 2,919,404

898,154	898,154	898,154	898,154	898,154	898,154	898,154	898,154	898,154	898,154	898,154	898,154
0%	Retención Procedimiento 2		-	-	-	-	-	-	-	-	-	-	-	-

2,919,404

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Ejemplo de Cálculo Nómina LIQ ingresos laborales bajos.