IRRF – Nova Tabela Progressiva para 2013
Autor: Procontábil | Publicado: 2013-01-02T07:36:00-08:00

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Para
o cálculo do Imposto de Renda Retido na Fonte (IRRF) incidente sobre os
rendimentos pagos a pessoas físicas, a partir de janeiro de 2013, deverá ser
utilizada a nova tabela progressiva, aprovada pela Lei nº 12.469/2011. 



Assim,
para os rendimentos de salários com competência do mês de dezembro de 2012 e cujo
pagamento seja realizado em janeiro de 2013, para o cálculo do IRRF deverá ser
utilizada a tabela progressiva abaixo:



 

  
  
Base de Cálculo (R$)

  
  
Alíquota (%)

  
  
Parcela a Deduzir do IR (R$)

 

  
  
Até 1.710,78

  
  
-

  
  
-

 

  
  
De 1.710,79 até 2.563,91

  
  
7,5

  
  
128,31

 

  
  
De 2.563,92 até 3.418,59

  
  
15

  
  
320,6

 

  
  
De 3.418,60 até 4.271,59

  
  
22,5

  
  
577

 

  
  
Acima de 4.271,59

  
  
27,5

  
  
790,58

 


Dependentes: R$ 171,97



Fonte: NetCPA