{"id":276081,"date":"2023-11-28T19:07:48","date_gmt":"2023-11-29T01:07:48","guid":{"rendered":"https:\/\/runahr.com\/?p=276081"},"modified":"2025-08-21T15:00:21","modified_gmt":"2025-08-21T21:00:21","slug":"taller-calculo-isr-del-aguinaldo","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/nomina\/taller-calculo-isr-del-aguinaldo\/","title":{"rendered":"Taller: C\u00e1lculo ISR del aguinaldo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"276081\" class=\"elementor elementor-276081\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8918e7c elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"8918e7c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-448086c\" data-id=\"448086c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01291d9 elementor-widget elementor-widget-runaIncluder\" data-id=\"01291d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"runaIncluder.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n  .recursos_navbar {\n    max-width: 1140px !important;\n    margin: 0 auto;\n    padding: 12px !important;\n  }\n\n  @media (max-width: 767px) {}\n<\/style>\n    <style>\n    .recursos_navbar {\n      padding: 0 0px;\n    }\n    .recourceuperbar {\n      display: flex;\n      gap: 32px;\n      align-items: center;\n    }\n    .navber_ul {\n      display: flex;\n      gap: 32px;\n      margin: 0;\n      padding: 0;\n      list-style: none;\n    }\n    .runa__nav-item {\n      display: flex;\n      align-items: center;\n      gap: 8px;\n    }\n    .custom-dropdown {\n      position: relative;\n    }\n    .dropdown-toggle {\n      background: #fff;\n      border: 1px solid #d1d5db;\n      border-radius: 8px;\n      padding: 8px 20px;\n      min-width: 170px;\n      font-weight: 500;\n      color: #2d2d2d;\n      cursor: pointer;\n      display: flex;\n      align-items: center;\n      justify-content: space-between;\n      transition: border 0.2s, box-shadow 0.2s;\n      outline: none;\n\t  width: 215px;\n\t  max-width:100%;\n\t\tfont-size:14px;\n    }\n    .dropdown-toggle:focus, .dropdown-toggle:active {\n      border: 1.5px solid var( --e-global-color-secondary );\n      box-shadow: 0 0 0 2px #e5e0f6;\n    }\n    .dropdown-toggle:hover {\n      border: 1px solid #bdb5e6;\n      background: #faf8ff;\n    }\n    .dropdown-toggle:after {\n      display: none;\n    }\n    .dropdown_menu {\n      position: absolute;\n      top: 110%;\n      left: 0;\n      z-index: 10;\n      border-radius: 10px;\n      box-shadow: 0 4px 24px rgba(0,0,0,0.10);\n      border: 1px solid #e5e7eb;\n      min-width: 210px;\n      padding: 8px 0;\n      background: #fff;\n      display: none;\n      list-style: none;\n      margin: 0;\n      padding-left: 0;\n    }\n    .dropdown_menu.show {\n      display: block;\n      animation: fadeIn 0.15s;\n    }\n    @keyframes fadeIn {\n      from { opacity: 0; transform: translateY(10px); }\n      to { opacity: 1; transform: translateY(0); }\n    }\n    .dropdown-item {\n      font-size: 16px;\n      padding: 10px 20px;\n      color: var( --e-global-color-secondary ) !important;\n      transition: background 0.2s, color 0.2s;\n      background: none;\n    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class=\"navbar-nav navber_ul\">\n                    <li class=\"nav-item runa__nav-item\">\n                        <span class=\"content--normal link--purple-dark basic--line-height bold\"><b>Tema:<\/b><\/span>\n                        <div class=\"dropdown d-inline-block custom-dropdown\">\n                            <div class=\"dropdown-toggle\" tabindex=\"0\">\n                                Todos los temas <span class=\"fa-solid fa-angle-down fas\"><\/span>\n                            <\/div>\n                            <ul class=\"dropdown-menu dropdown_menu\">\n                                                                                                            <li><a class=\"dropdown-item\" href=\"\/mx\/recursos\/aspectos-legales\">Aspectos legales<\/a><\/li>\n                                                                                                                                                <li><a class=\"dropdown-item\" href=\"\/mx\/recursos\/comienza-tu-empresa\">Comienza tu empresa<\/a><\/li>\n                                                                                                                                                <li><a class=\"dropdown-item\" href=\"\/mx\/recursos\/hr-management\">HR Management<\/a><\/li>\n                                                                                                                                                <li><a class=\"dropdown-item\" href=\"\/mx\/recursos\/nomina\">N\u00f3mina<\/a><\/li>\n                                                                                                                                                <li><a class=\"dropdown-item\" href=\"\/mx\/recursos\/seguros\">Seguros<\/a><\/li>\n                                                                                                                                                <li><a class=\"dropdown-item active_page\" href=\"\/mx\/recursos\">Todos los temas<\/a><\/li>\n                                                                                                <\/ul>\n                        <\/div>\n                    <\/li>\n                    <li class=\"nav-item runa__nav-item\">\n                        <span class=\"content--normal link--purple-dark basic--line-height bold\"><b>Tipo:<\/b><\/span>\n                        <div class=\"dropdown d-inline-block custom-dropdown\">\n                            <div class=\"dropdown-toggle\" tabindex=\"0\">\n                                Todos los tipos <span class=\"fa-solid fa-angle-down fas\"><\/span>\n                            <\/div>\n                            <ul class=\"dropdown-menu dropdown_menu\">\n                                                                                                            <li><a class=\"dropdown-item\" href=\"\/mx\/recursos\/articulo\">Art\u00edculo<\/a><\/li>\n                                                                       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elementor-top-section elementor-element elementor-element-c44ec9d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c44ec9d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bfac65\" data-id=\"5bfac65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ded6565 elementor-widget elementor-widget-runaIncluder\" data-id=\"ded6565\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"runaIncluder.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/runahr.com\/mx\/\">Home<\/a><\/span> \/ <span><a href=\"https:\/\/runahr.com\/mx\/recursos\/\">Recursos<\/a><\/span> \/ <span><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/\">N\u00f3mina<\/a><\/span> \/ <span class=\"breadcrumb_last\" aria-current=\"page\">Taller: C\u00e1lculo ISR del aguinaldo<\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-677bf6f elementor-widget elementor-widget-heading\" data-id=\"677bf6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taller: C\u00e1lculo ISR del aguinaldo<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85e1db4 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"85e1db4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"334\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-1024x428.png\" class=\"attachment-large size-large wp-image-314425\" alt=\"\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-1024x428.png 1024w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-300x125.png 300w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-768x321.png 768w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-1536x641.png 1536w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-24x10.png 24w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-48x20.png 48w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5-50x21.png 50w, https:\/\/runahr.com\/wp-content\/uploads\/2023\/11\/Plantilla-TALLER-Header-5.png 1820w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21d8534 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21d8534\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2101ab1\" data-id=\"2101ab1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dba9fbb elementor-widget elementor-widget-heading\" data-id=\"dba9fbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sobre el taller<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-815a62f elementor-widget elementor-widget-text-editor\" data-id=\"815a62f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Las empresas cuando quer\u00edan empezar un proceso de reclutamiento para su empresa, usualmente empleaban herramientas y t\u00e1cticas convencionales como los anuncios en peri\u00f3dicos o incluso el volanteo. Estas t\u00e1cticas pod\u00edan tener un bajo costo pero muchas veces, la efectividad era poca. Por esta raz\u00f3n, en este webinar hablamos con Natalia Rico, Head of Talent en Rappi, sobre algunas herramientas y estrategias que pueden usar las empresas para reclutar de forma escalable y efectiva.&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:4995,&quot;3&quot;:{&quot;1&quot;:1},&quot;4&quot;:[null,2,13689059],&quot;10&quot;:1,&quot;11&quot;:3,&quot;12&quot;:0,&quot;15&quot;:&quot;Proxima Nova&quot;}\">El aguinaldo no es solo un beneficio laboral, es un reconocimiento al esfuerzo de tu equipo, y c\u00f3mo algunas otras prestaciones de ley en nuestro pa\u00eds el aguinaldo no en todos los casos est\u00e1 exento del Impuesto Sobre la Renta (ISR). Aprende todo el proceso del c\u00e1lculo del ISR del aguinaldo.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3787f2d elementor-widget elementor-widget-heading\" data-id=\"3787f2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cosas que aprender\u00e1s aqu\u00ed<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01a92f6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"01a92f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u00bfQu\u00e9 es el aguinaldo y c\u00f3mo se calcula?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Calcular el ISR del aguinaldo de acuerdo a la ley<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Calcular el ISR del aguinaldo de acuerdo al reglamento<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tablas de c\u00e1lculo de impuesto<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810f296 elementor-widget elementor-widget-heading\" data-id=\"810f296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sobre el speaker<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a02eb44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a02eb44\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a2dce30\" data-id=\"a2dce30\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8688530 elementor-widget elementor-widget-image\" data-id=\"8688530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"236\" height=\"230\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2021\/06\/odi-2.webp\" class=\"attachment-large size-large wp-image-269038\" alt=\"\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2021\/06\/odi-2.webp 236w, https:\/\/runahr.com\/wp-content\/uploads\/2021\/06\/odi-2-24x24.webp 24w, https:\/\/runahr.com\/wp-content\/uploads\/2021\/06\/odi-2-48x48.webp 48w, https:\/\/runahr.com\/wp-content\/uploads\/2021\/06\/odi-2-50x50.webp 50w\" sizes=\"(max-width: 236px) 100vw, 236px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4eee42d\" data-id=\"4eee42d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ca0672 elementor-widget elementor-widget-text-editor\" data-id=\"5ca0672\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><a href=\"https:\/\/www.linkedin.com\/in\/odilon-cruz-garrido-31bb0022\/\">Odil\u00f3n Cruz<\/a><\/strong><br \/><span data-sheets-value=\"{\" data-sheets-userformat=\"{\">Payroll Lead @ Runa<\/span><\/p><p><span>Odil\u00f3n tiene m\u00e1s de 20 a\u00f1os de experiencia en n\u00f3mina y RRHH. Ha trabajado en Grupo Siete, Pendulum Associates y VenturesSoft de M\u00e9xico donde se encarg\u00f3 de ejecutar, supervisar y coordinar n\u00f3minas internas y por outsourcing. Actualmente lidera el \u00e1rea de N\u00f3mina en Runa.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e6590e elementor-widget elementor-widget-runaIncluder\" data-id=\"4e6590e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"runaIncluder.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n    ul.tag-list {\r\n    list-style: none;\r\n    display: flex;\r\n    flex-direction: row;\r\n    padding: 0;\r\n}\r\n.tag-list li {\r\n    display: inline-block !important;\r\n    color: rgba(53, 44, 96, 0.5);\r\n    margin-right: 3px;\r\n    font-weight: 500;\r\n}\r\n.tag-list>div {\r\n    display: flex\r\n;\r\n    margin-left: 5px;\r\n}\r\n.tag-list li.tag {\r\n    font-size: 14px;\r\n    color: #352c60;\r\n    border-radius: 4px;\r\n    background-color: #eaeafb;\r\n    padding: 6px 6px;\r\n    margin: 4px 2px;\r\n    line-height: normal;\r\n}\r\n<\/style>\r\n<ul class=\"tag-list\">\r\n        <li><span>Tags: <\/span><\/li>\r\n    <div>\r\n                <li class=\"tag\"><span>Aguinaldo<\/span><\/li>\r\n                <li class=\"tag\"><span>N\u00f3mina<\/span><\/li>\r\n                <li class=\"tag\"><span>Taller<\/span><\/li>\r\n                <li class=\"tag\"><span>Video<\/span><\/li>\r\n            <\/div>\r\n    <\/ul>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9cc4211\" data-id=\"9cc4211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7483356 elementor-widget elementor-widget-html\" data-id=\"7483356\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"webiner_form\">\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    region: \"na1\",\n    portalId: \"20523694\",\n    formId: \"2283a608-866a-42ee-a76e-6c66e6452ac8\"\n  });\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5eab5aef elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-section-height-default elementor-section-height-default\" data-id=\"5eab5aef\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-293f419c\" data-id=\"293f419c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20fd46f0 elementor-widget elementor-widget-heading\" data-id=\"20fd46f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Descubre m\u00e1s webinars relevantes:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"El aguinaldo no es solo un beneficio laboral, es un reconocimiento al esfuerzo de tu equipo, y c\u00f3mo algunas otras prestaciones de ley en nuestro pa\u00eds el aguinaldo no en todos los casos est\u00e1 exento del Impuesto Sobre la Renta (ISR). Aprende todo el proceso del c\u00e1lculo del ISR del aguinaldo.","protected":false},"author":87,"featured_media":314425,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_wp_applaud_exclude":false,"footnotes":""},"categories":[170,190],"tags":[536,369,1042,485],"class_list":["post-276081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nomina","category-recursos","tag-aguinaldo","tag-nomina-mx","tag-taller","tag-video"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taller: C\u00e1lculo ISR del aguinaldo | MX | Runa HR<\/title>\n<meta name=\"description\" content=\"Aprende a calcular el ISR del aguinaldo. Asegura el cumplimiento fiscal y optimiza tus procesos financieros.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/taller-calculo-isr-del-aguinaldo\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taller: C\u00e1lculo ISR del aguinaldo | MX | Runa HR\" \/>\n<meta property=\"og:description\" content=\"Conoce qu\u00e9 es la NOM-035 y c\u00f3mo se implementa en tu empresa, la importancia y el valor del capital humano, sus beneficios, m\u00e9tricas y plan de acci\u00f3n.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/taller-calculo-isr-del-aguinaldo\/\" \/>\n<meta property=\"og:site_name\" content=\"Runa HR\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/runahr\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-29T01:07:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-21T21:00:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/runahr.com\/wp-content\/uploads\/2022\/02\/035-webinar.png\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"203\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"it-tools\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:description\" content=\"Conoce qu\u00e9 es la NOM-035 y c\u00f3mo se implementa en tu empresa, la importancia y el valor del capital humano, sus beneficios, m\u00e9tricas y plan de acci\u00f3n.\" \/>\n<meta name=\"twitter:creator\" content=\"@runahr\" \/>\n<meta name=\"twitter:site\" content=\"@runahr\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"it-tools\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Taller: C\u00e1lculo ISR del aguinaldo | MX | Runa HR","description":"Aprende a calcular el ISR del aguinaldo. 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