{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["seleccion","calculos","listas"],"not_rendered":{"charts":0,"images":21,"macros":1,"external_links":0,"defined_names":12,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"seleccion","index":0,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"calculos","index":1,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":false,"merged":[[7,3,8,4],[7,5,8,6],[7,7,8,8],[7,9,8,10],[11,5,11,6],[11,3,13,4],[11,7,13,8],[9,9,10,9],[9,10,10,10],[9,5,10,5],[9,6,10,6],[14,5,14,6],[10,12,10,14],[6,12,6,14],[5,12,5,14],[12,12,12,13],[11,9,13,10]]}
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Salario mínimo",null,null,828116]
[null,null,null,null,null,null,null,null,null,null,null,null,"Porcentaje de pago mínimo",null,null,0.4]
[null,null,null,"Cuenta propia o rentista de capital",null,"Contrato de prestación de servicios personales",null,"Contrato diferente de prestación de servicios personales",null,"Empleado"]
[]
["independiente",{"$f":"SUM(cp,ps,dps)*prc","v":0},null,"Ingresos Mensuales",0,"Valor mensual del contrato",0,"Ingresos mensuales",0,"IBC reportado por el empleador",0]
["Cuenta propia",{"$f":"E10-E11","v":0},null,"Costos asociados",0,null,null,"Expensas deducibles",0,null,null,null,"IBC Trabajador Independiente",null,null,{"$f":"MROUND(MAX(IF(empleado+independiente<25*SM,independiente,25*SM-empleado),SM),1)","v":828116}]
["Contrato prestación de servicios",{"$f":"G10","v":0},null,"Los costos asociados que puede deducir, deben cumplir con los requisitos de causalidad, necesidad y proporcionalidad - Artículo 107 del Estatuto Tributario Nacional. ",null,"Seleccione el nivel de riesgo",null,"Los costos asociados que puede deducir, deben cumplir con los requisitos de causalidad, necesidad y proporcionalidad - Artículo 107 del Estatuto Tributario Nacional. ",null,"El empleador esta obligado a realizar los aportes correspondientes a los ingresos únicamente como empleado ",null,null,null,null,null,{"$f":"IF(OR(IBC>=SM*25,IBC>=(SM*25)-empleado),\"alcanzó el tope máximo\",\"\")","v":""}]
["Diferente prestación de servicios",{"$f":"I10-I11","v":0},null,null,null,null,null,null,null,null,null,null,"Salud",null,0.125,{"$f":"ROUND(O13*IBC,-2)","v":103500}]
[null,null,null,null,null,"Clase I",{"$f":"VLOOKUP(F14,ARL[],2,0)","v":5.2199999999999998E-3},null,null,null,null,"Si","Pensión",null,{"$f":"IF(L14=\"NO\",0%,16%)","v":0.16},{"$f":"ROUND(O14*IBC,-2)","v":132500}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Fondo Solid. Pensional",null,{"$f":"IF(L14=\"No\",0,VLOOKUP(independiente,fsp[#All],3,1))","v":0},{"$f":"ROUND(MIN(independiente,SM*25)*O15,-2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"ARL_Voluntario","No",{"$f":"VLOOKUP(N16,ARL_opc[],2,0)","v":0},{"$f":"ROUND(IF((prc*(E10-E11)+prc*(I10-I11))<SM,SM*O16,IF((prc*(E10-E11)+prc*(I10-I11))>25*SM,25*SM*O16,(prc*(E10-E11)+prc*(I10-I11)-prc*G18)*O16)),-2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"ARL",{"$f":"F14","v":"Clase I"},0,{"$f":"ROUND(IF(prc*G10<SM,SM*O17,IF(prc*G10>25*SM,25*SM*O17,prc*G10*O17)),-2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"CCF_Voluntario","No",{"$f":"VLOOKUP(N18,CCF_opc[],2,0)","v":0},{"$f":"ROUND(O18*IBC,-2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total aportes",null,null,{"$f":"SUBTOTAL(9,P13:P18)","v":236000}]

{"sheet":"listas","index":2,"n_rows":8,"n_cols":12,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
["ARL","valor",null,"ARL_opc","valor",null,"CCF_opc","valor",null,"inferior","superior","valor"]
["Clase I",5.2199999999999998E-3,null,"Clase I",5.2199999999999998E-3,null,"Si",6.0000000000000001E-3,null,0,2950867.99,0]
["Clase II",1.044E-2,null,"Clase II",1.044E-2,null,"No",0,null,2950868,11803471.99,0.01]
["Clase III",2.436E-2,null,"Clase III",2.436E-2,null,null,null,null,11803472,12541188.99,1.2E-2]
["Clase IV",4.3499999999999997E-2,null,"Clase IV",4.3499999999999997E-2,null,null,null,null,12541189,13278905.99,1.4E-2]
["Clase V",6.9599999999999995E-2,null,"Clase V",6.9599999999999995E-2,null,null,null,null,13278906,14016622.99,1.6E-2]
[null,null,null,"No",0,null,null,null,null,14016623,14754339.99,1.7999999999999999E-2]
[null,null,null,null,null,null,null,null,null,14754340,1E+100,0.02]