{ "asOf": "2026-09-23", "year": 2026, "status": "Modelled 2026 payroll withholding. These figures are not final assessed tax or a population estimate.", "frozenInput": { "fileName": "household-count-data.json", "sha256": "62fb19288c8f44acd385361a2554ffc2b7e0266e90585ac52a18ea84836fa109" }, "inputProfile": { "worker": "Single, childless resident B-permit worker, no church tax; Jura uses its published combined A0Y tariff.", "cantonResidence": "Same canton throughout 2026.", "paymentPeriods": 12, "totalMonthlyGrossCents": 360000, "totalAnnualGrossCents": 4320000, "totalWeeklyHours": 24, "employers": 2, "monthlyGrossPerEmployerCents": 180000, "annualGrossPerEmployerCents": 2160000, "weeklyHoursPerEmployer": 12, "jobs": "Two genuine, unrelated household employers; equal full-year jobs; no mid-year switch is modelled.", "before": "Household A ordinary; household B ordinary.", "after": "Household A tariff E simplified; household B remains ordinary.", "simplifiedEligibility": { "status": "eligible_under_model_assumptions", "reason": "Per-employer annual wage is at or below CHF 22,680 and modelled other payroll is CHF 0." } }, "formula": { "beforeAAnnualCents": "allOrdinaryAnnualCents / 2", "beforeBAnnualCents": "allOrdinaryAnnualCents / 2", "afterAAnnualCents": "allSimplifiedAnnualCents / 2", "afterBAnnualCents": "soleOrdinaryRestSimplifiedAnnualCents - afterAAnnualCents", "bReductionAnnualCents": "beforeBAnnualCents - afterBAnnualCents", "workerReductionAnnualCents": "allOrdinaryAnnualCents - soleOrdinaryRestSimplifiedAnnualCents", "aChangeAnnualCents": "afterAAnnualCents - beforeAAnnualCents", "identity": "workerReductionAnnualCents = bReductionAnnualCents - aChangeAnnualCents", "signConvention": "A positive reduction means less is deducted after; a positive A change means more is deducted at A after." }, "summary": { "cantonCount": 26, "bReductionAnnualCents": { "mean": { "numerator": 2448360, "denominator": 26 }, "median": { "numerator": 192900, "denominator": 2 }, "minimum": { "canton": "ZG", "cents": 29580 }, "maximum": { "canton": "BE", "cents": 150540 }, "positiveCount": 26, "negativeCount": 0, "zeroCount": 0 }, "workerReductionAnnualCents": { "mean": { "numerator": 2410380, "denominator": 26 }, "median": { "numerator": 201720, "denominator": 2 }, "minimum": { "canton": "ZG", "cents": -48840 }, "maximum": { "canton": "BE", "cents": 202140 }, "positiveCount": 23, "negativeCount": 3, "zeroCount": 0 }, "aChangeAnnualCents": { "mean": { "numerator": 37980, "denominator": 26 }, "median": { "numerator": -10380, "denominator": 2 }, "minimum": { "canton": "JU", "cents": -71700 }, "maximum": { "canton": "ZG", "cents": 78420 }, "positiveCount": 12, "negativeCount": 14, "zeroCount": 0 }, "bFalls": { "count": 26, "cantons": [ "AG", "AI", "AR", "BE", "BL", "BS", "FR", "GE", "GL", "GR", "JU", "LU", "NE", "NW", "OW", "SG", "SH", "SO", "SZ", "TG", "TI", "UR", "VD", "VS", "ZG", "ZH" ] }, "workerTotalFalls": { "count": 23, "cantons": [ "AG", "AI", "AR", "BE", "BL", "BS", "FR", "GE", "GL", "GR", "JU", "LU", "NE", "NW", "OW", "SG", "SH", "SO", "TG", "TI", "UR", "VD", "ZH" ] }, "workerTotalRises": { "count": 3, "cantons": [ "SZ", "VS", "ZG" ] } }, "rows": [ { "canton": "AG", "tariff": "A0N", "beforeAAnnualCents": 79920, "beforeBAnnualCents": 79920, "afterAAnnualCents": 108000, "afterBAnnualCents": 2400, "bReductionAnnualCents": 77520, "workerReductionAnnualCents": 49440, "aChangeAnnualCents": 28080 }, { "canton": "AI", "tariff": "A0N", "beforeAAnnualCents": 122040, "beforeBAnnualCents": 122040, "afterAAnnualCents": 108000, "afterBAnnualCents": 40200, "bReductionAnnualCents": 81840, "workerReductionAnnualCents": 95880, "aChangeAnnualCents": -14040 }, { "canton": "AR", "tariff": "A0N", "beforeAAnnualCents": 132000, "beforeBAnnualCents": 132000, "afterAAnnualCents": 108000, "afterBAnnualCents": 18360, "bReductionAnnualCents": 113640, "workerReductionAnnualCents": 137640, "aChangeAnnualCents": -24000 }, { "canton": "BE", "tariff": "A0N", "beforeAAnnualCents": 159600, "beforeBAnnualCents": 159600, "afterAAnnualCents": 108000, "afterBAnnualCents": 9060, "bReductionAnnualCents": 150540, "workerReductionAnnualCents": 202140, "aChangeAnnualCents": -51600 }, { "canton": "BL", "tariff": "A0N", "beforeAAnnualCents": 84000, "beforeBAnnualCents": 84000, "afterAAnnualCents": 108000, "afterBAnnualCents": 2400, "bReductionAnnualCents": 81600, "workerReductionAnnualCents": 57600, "aChangeAnnualCents": 24000 }, { "canton": "BS", "tariff": "A0N", "beforeAAnnualCents": 100680, "beforeBAnnualCents": 100680, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 100680, "workerReductionAnnualCents": 93360, "aChangeAnnualCents": 7320 }, { "canton": "FR", "tariff": "A0N", "beforeAAnnualCents": 148620, "beforeBAnnualCents": 148620, "afterAAnnualCents": 108000, "afterBAnnualCents": 22920, "bReductionAnnualCents": 125700, "workerReductionAnnualCents": 166320, "aChangeAnnualCents": -40620 }, { "canton": "GE", "tariff": "A0N", "beforeAAnnualCents": 83160, "beforeBAnnualCents": 83160, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 83160, "workerReductionAnnualCents": 58320, "aChangeAnnualCents": 24840 }, { "canton": "GL", "tariff": "A0N", "beforeAAnnualCents": 123780, "beforeBAnnualCents": 123780, "afterAAnnualCents": 108000, "afterBAnnualCents": 28080, "bReductionAnnualCents": 95700, "workerReductionAnnualCents": 111480, "aChangeAnnualCents": -15780 }, { "canton": "GR", "tariff": "A0N", "beforeAAnnualCents": 88560, "beforeBAnnualCents": 88560, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 88560, "workerReductionAnnualCents": 69120, "aChangeAnnualCents": 19440 }, { "canton": "JU", "tariff": "A0Y", "beforeAAnnualCents": 179700, "beforeBAnnualCents": 179700, "afterAAnnualCents": 108000, "afterBAnnualCents": 57240, "bReductionAnnualCents": 122460, "workerReductionAnnualCents": 194160, "aChangeAnnualCents": -71700 }, { "canton": "LU", "tariff": "A0N", "beforeAAnnualCents": 120300, "beforeBAnnualCents": 120300, "afterAAnnualCents": 108000, "afterBAnnualCents": 18360, "bReductionAnnualCents": 101940, "workerReductionAnnualCents": 114240, "aChangeAnnualCents": -12300 }, { "canton": "NE", "tariff": "A0N", "beforeAAnnualCents": 150120, "beforeBAnnualCents": 150120, "afterAAnnualCents": 108000, "afterBAnnualCents": 7320, "bReductionAnnualCents": 142800, "workerReductionAnnualCents": 184920, "aChangeAnnualCents": -42120 }, { "canton": "NW", "tariff": "A0N", "beforeAAnnualCents": 102180, "beforeBAnnualCents": 102180, "afterAAnnualCents": 108000, "afterBAnnualCents": 34140, "bReductionAnnualCents": 68040, "workerReductionAnnualCents": 62220, "aChangeAnnualCents": 5820 }, { "canton": "OW", "tariff": "A0N", "beforeAAnnualCents": 128760, "beforeBAnnualCents": 128760, "afterAAnnualCents": 108000, "afterBAnnualCents": 3660, "bReductionAnnualCents": 125100, "workerReductionAnnualCents": 145860, "aChangeAnnualCents": -20760 }, { "canton": "SG", "tariff": "A0N", "beforeAAnnualCents": 127860, "beforeBAnnualCents": 127860, "afterAAnnualCents": 108000, "afterBAnnualCents": 12720, "bReductionAnnualCents": 115140, "workerReductionAnnualCents": 135000, "aChangeAnnualCents": -19860 }, { "canton": "SH", "tariff": "A0N", "beforeAAnnualCents": 106920, "beforeBAnnualCents": 106920, "afterAAnnualCents": 108000, "afterBAnnualCents": 14700, "bReductionAnnualCents": 92220, "workerReductionAnnualCents": 91140, "aChangeAnnualCents": 1080 }, { "canton": "SO", "tariff": "A0N", "beforeAAnnualCents": 137160, "beforeBAnnualCents": 137160, "afterAAnnualCents": 108000, "afterBAnnualCents": 8400, "bReductionAnnualCents": 128760, "workerReductionAnnualCents": 157920, "aChangeAnnualCents": -29160 }, { "canton": "SZ", "tariff": "A0N", "beforeAAnnualCents": 41700, "beforeBAnnualCents": 41700, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 41700, "workerReductionAnnualCents": -24600, "aChangeAnnualCents": 66300 }, { "canton": "TG", "tariff": "A0N", "beforeAAnnualCents": 114720, "beforeBAnnualCents": 114720, "afterAAnnualCents": 108000, "afterBAnnualCents": 4980, "bReductionAnnualCents": 109740, "workerReductionAnnualCents": 116460, "aChangeAnnualCents": -6720 }, { "canton": "TI", "tariff": "A0N", "beforeAAnnualCents": 116640, "beforeBAnnualCents": 116640, "afterAAnnualCents": 108000, "afterBAnnualCents": 19440, "bReductionAnnualCents": 97200, "workerReductionAnnualCents": 105840, "aChangeAnnualCents": -8640 }, { "canton": "UR", "tariff": "A0N", "beforeAAnnualCents": 111660, "beforeBAnnualCents": 111660, "afterAAnnualCents": 108000, "afterBAnnualCents": 7320, "bReductionAnnualCents": 104340, "workerReductionAnnualCents": 108000, "aChangeAnnualCents": -3660 }, { "canton": "VD", "tariff": "A0N", "beforeAAnnualCents": 60900, "beforeBAnnualCents": 60900, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 60900, "workerReductionAnnualCents": 13800, "aChangeAnnualCents": 47100 }, { "canton": "VS", "tariff": "A0N", "beforeAAnnualCents": 41460, "beforeBAnnualCents": 41460, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 41460, "workerReductionAnnualCents": -25080, "aChangeAnnualCents": 66540 }, { "canton": "ZG", "tariff": "A0N", "beforeAAnnualCents": 29580, "beforeBAnnualCents": 29580, "afterAAnnualCents": 108000, "afterBAnnualCents": 0, "bReductionAnnualCents": 29580, "workerReductionAnnualCents": -48840, "aChangeAnnualCents": 78420 }, { "canton": "ZH", "tariff": "A0N", "beforeAAnnualCents": 78000, "beforeBAnnualCents": 78000, "afterAAnnualCents": 108000, "afterBAnnualCents": 9960, "bReductionAnnualCents": 68040, "workerReductionAnnualCents": 38040, "aChangeAnnualCents": 30000 } ], "sources": [ { "id": "estvTariffs", "label": "Federal Tax Administration official 2026 source-tax tariffs", "url": "https://www.estv2.admin.ch/qst/2026/loehne/tar2026txt.zip", "sha256": "619b53e364545ffcd32e01669983326f79e5dea82c520de5e158c4e9e10943d6" }, { "id": "circular45", "label": "Federal Tax Administration Circular 45, section 6.4", "url": "https://www.estv.admin.ch/dam/de/sd-web/I3YyTvU3ThVA/dbst-ks-2019-1-045-d-de.pdf" }, { "id": "faq45", "label": "Federal Tax Administration Circular 45 FAQ 2022, questions 7 and 8", "url": "https://www.estv.admin.ch/dam/de/sd-web/a7vG5hlZeAdW/dbst-ks-2022-1-045-d-faq-de.pdf" }, { "id": "simplifiedProcedure", "label": "AHV/IV simplified procedure leaflet 2.07", "url": "https://www.ahv-iv.ch/p/2.07.d" } ] }