{"id":399,"date":"2017-11-06T16:08:15","date_gmt":"2017-11-06T22:08:15","guid":{"rendered":"https:\/\/runahr.com\/?p=399"},"modified":"2026-02-26T12:42:06","modified_gmt":"2026-02-26T18:42:06","slug":"horas-extra-simples","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/nomina\/horas-extra-simples\/","title":{"rendered":"Horas extra simples: \u00bfQu\u00e9 son? y \u00bfC\u00f3mo se calculan?"},"content":{"rendered":"<p style=\"text-align: left;\"><span>En M\u00e9xico, existen 3 tipos de <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/jornadas-laborales\/\">jornadas laborales<\/a>: diurna, nocturna y mixta. La diurna, comprende desde las 6 a.m a las 8 p.m; la nocturna comienza a las 8 p.m. y termina a las 6 a.m; una jornada mixta es esa que abarca una porci\u00f3n de ambos horarios.\u00a0<\/span><span>Est\u00e1 establecido que el m\u00e1ximo de horas para laborar es el siguiente:<\/span><\/p>\n<ul>\n<li style=\"text-align: left;\"><span><strong><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/jornada-diurna\/\">Jornada Diurna<\/a>:<\/strong> 8 horas<\/span><\/li>\n<li style=\"text-align: left;\"><span><strong><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/jornada-nocturna\/\">Jornada Nocturna<\/a>:<\/strong> 7 horas<\/span><\/li>\n<li style=\"text-align: left;\"><span><strong><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/jornada-mixta\/\">Jornada Mixta<\/a>:<\/strong> 7.5 horas<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/que-son-horas-extras\/\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-1092862\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX231-300x119.webp\" alt=\"Ver ahora Tip: \u00bfQu\u00e9 son las horas extras?\" width=\"930\" height=\"369\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX231-300x119.webp 300w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX231-1024x405.webp 1024w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX231-768x304.webp 768w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX231-1536x607.webp 1536w\" sizes=\"(max-width: 930px) 100vw, 930px\" \/><\/a><\/p>\n<h2 style=\"text-align: left;\">\u00bfQu\u00e9 pasa cuando es necesario prolongar estas horas l\u00edmites?<\/h2>\n<p style=\"text-align: left;\"><span>Al exceder los l\u00edmites establecidos por jornada laboral, el patr\u00f3n est\u00e1 obligado a pagar estas horas de manera diferente, por lo que existen tres modalidades de tiempo de <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/horas-extras\/\">horas extras<\/a>: las horas extra simples, horas extras dobles y horas extras triples. <\/span><span>En M\u00e9xico, los menores de 16 a\u00f1os no pueden laborar m\u00e1s all\u00e1 de las 10 p.m. y por ley, no se les pueden asignar horas extras.<\/span><\/p>\n<h2 style=\"text-align: left;\">\u00bfEn qu\u00e9 consisten las horas extras simples?<\/h2>\n<p style=\"text-align: left;\"><span>Todo lugar de trabajo est\u00e1 expuesto en mayor o menor medida a riesgos, como siniestros o fallas que pueden comprometer las instalaciones o los bienes de la empresa. En situaciones como estas, el patr\u00f3n puede requerir a los trabajadores que se mantengan en el \u00e1rea de trabajo hasta lograr revertir la contingencia.<\/span><\/p>\n<p style=\"text-align: left;\"><span>Estas horas extras se conocen como tiempo extra por emergencia u horas extras simples y se pagan como se pagar\u00eda una hora regular, multiplicado por el tiempo que se permaneci\u00f3 en el <a href=\"https:\/\/runahr.com\/mx\/recursos\/comienza-tu-empresa\/areas-funcionales-de-la-empresa\/\">\u00e1rea funcional de la empresa<\/a>.<\/span><\/p>\n<h2 style=\"text-align: left;\">\u00bfC\u00f3mo se contemplan para ISR e IMSS?<\/h2>\n<ul>\n<li style=\"text-align: left;\"><strong>Para ISR:<\/strong><span> Recordemos que el <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/isr\/\">Impuesto Sobre Renta (ISR)<\/a> \u2013el <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/salario\/\">salario<\/a>\u2013 es descontado de manera mensual por el patr\u00f3n. Si el trabajador gana el <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/salario-minimo\/\">salario m\u00ednimo<\/a> general, todas las horas extras \u2013hasta tres al d\u00eda y nueve en total a la semana\u2013 ser\u00e1n exentas para ISR. Si el trabajador gana entre 2 y 5 veces el salario m\u00ednimo, el pago por estas horas ser\u00e1 gravado en un 50% y en caso de exceder los 5 salarios, todo el excedente ser\u00e1 gravado. Si Ana ganara el salario m\u00ednimo, ser\u00eda exenta en un 100%.<\/span><\/li>\n<li style=\"text-align: left;\"><strong>Para IMSS:<\/strong><span> Para el <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/que-es-el-imss\/\">Instituto Mexicano de Seguro Social (IMSS)<\/a> se considera el salario mensual <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/calculadora-salario-neto-o-bruto\">bruto a neto<\/a> para el descuento en la <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/que-es-nomina\/\">n\u00f3mina<\/a>, sin embargo, si no se exceden las 3 horas extras en un d\u00eda, estas ser\u00e1n totalmente exentas, por lo que el c\u00e1lculo del IMSS para Ana no presentar\u00e1 diferencia.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/recursos.runahr.com\/formato-registro-horas-extras\"><img decoding=\"async\" class=\"alignnone  wp-image-1091902\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX113-300x119.webp\" alt=\"Descargar Formato de registro de horas extras\" width=\"930\" height=\"369\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX113-300x119.webp 300w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX113-1024x405.webp 1024w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX113-768x304.webp 768w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX113-1536x607.webp 1536w\" sizes=\"(max-width: 930px) 100vw, 930px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En M\u00e9xico, existen 3 tipos de jornadas laborales: diurna, nocturna y mixta. La diurna, comprende desde las 6 a.m a las 8 p.m; la nocturna comienza a las 8 p.m. y termina a las 6 a.m; una jornada mixta es esa que abarca una porci\u00f3n de ambos horarios.\u00a0Est\u00e1 establecido que el m\u00e1ximo de horas para [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1019152,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_wp_applaud_exclude":false,"footnotes":""},"categories":[170,190],"tags":[1297,369],"class_list":["post-399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nomina","category-recursos","tag-articulo","tag-nomina-mx"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Horas extra simples: \u00bfQu\u00e9 son? y \u00bfC\u00f3mo se calculan? | Runa HR<\/title>\n<meta name=\"description\" content=\"El patr\u00f3n est\u00e1 obligado a pagar estas horas extras simples, dobles y triples. 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