{ "title": "Final income tax with several genuine household employers: selected 2026 city models", "evidenceDate": "2026-09-24", "taxYear": 2026, "status": "Modelled 2026 final income tax in three selected Swiss cities. It is not individual tax advice.", "municipalities": [ { "name": "Zurich", "canton": "ZH", "postalCode": "8001", "taxLocationId": 800100000 }, { "name": "Bern", "canton": "BE", "postalCode": "3001", "taxLocationId": 300100000 }, { "name": "Zug", "canton": "ZG", "postalCode": "6300", "taxLocationId": 630000000 } ], "profile": { "age": 45, "relationship": "single", "livesAloneOwnHousehold": true, "children": 0, "confession": "none", "wealthCents": 0, "otherIncomeCents": 0, "pillar3aCents": 0, "bvgCentsInCalculatedCells": 0, "actualEligiblePrivatePremiumsAssumedToReachTheStatedCaps": true, "travelAndMealsCents": 0, "fullYearResidenceAndEmployment": true, "employers": "genuine unrelated household employers with equal gross pay and equal hours inside each scenario" }, "methodologyEnglish": { "question": "For the same worker, annual gross pay and total working time, how does final annual income tax change when genuine household employers use different lawful combinations of ordinary and simplified payroll?", "arrangements": "For every eligible Zurich and Bern cell, the data enumerates k ordinary jobs from zero to N and N minus k simplified jobs. Zug contains every mixed split calculated for its two selected challenge cases and both renter sensitivities.", "taxTreatment": "Ordinary wages are assessed together after the stated deductions. Eligible simplified wages stay outside the ordinary income and rate bases and carry a separate final tax of 5% of gross wage. The two parts are then added.", "controlledComparison": "Gross annual pay and total hours stay fixed. Net pay and employer cost do not. Jobs are equal within a scenario and are not artificial divisions of one employment relationship.", "workExpenses": "The 3% of ordinary net wage and CHF 2,000 values are sensitivity inputs, not promised deductions. Zero is retained only as a stress input in the detailed Zurich and Bern evidence.", "personalDeductions": "Insurance and other personal deductions are applied once per person, not once per job. Insurance ceilings require sufficient actual eligible premiums net of subsidies.", "accidentInsurance": "The model deducts the stated 0.4% NBU premium only when each equal job is at least eight hours per week. It deducts no nonoccupational accident premium below eight hours per employer.", "pensionBoundary": "CHF 54,000 split across two jobs is not calculated: CHF 27,000 per job exceeds the simplified-procedure wage ceiling and requires an explicit occupational-pension model for the ordinary route.", "renterSensitivity": "The Zug base case states no renter deduction because tenure and rent are unknown. Its separate ceiling uses CHF 10,800, requiring eligible annual net rent of at least CHF 36,000; it is not presented as a typical deduction.", "interpretation": "These are three selected municipal models. They do not estimate prevalence, a Swiss final-tax average, or the result for a person with different deductions, family circumstances, assets, pension contributions or residence." }, "eligibilityAndExclusions": { "simplifiedAnnualWageCeilingCentsPerEmployer": 2268000, "simplifiedEmployerPayrollCeilingCents": 6048000, "nbuThresholdHoursPerWeekPerEmployer": 8, "calculatedAnnualGrossAndHours": [ { "annualGrossCents": 2160000, "totalWeeklyHours": 12, "purpose": "lower-income sensitivity control" }, { "annualGrossCents": 4320000, "totalWeeklyHours": 24, "purpose": "main controlled comparison" }, { "annualGrossCents": 5400000, "totalWeeklyHours": 30, "purpose": "higher-income comparison" } ], "excludedCells": [ { "municipality": "Zurich", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 2, "weeklyHoursPerJob": 15, "status": "excluded", "reasons": [ "CHF 27,000 annual wage per employer exceeds the CHF 22,680 simplified-procedure cap", "BVG zero is not a valid ordinary-case assumption at CHF 27,000 per employer; pension-plan contributions are not modelled" ] }, { "municipality": "Bern", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 2, "weeklyHoursPerJob": 15, "status": "excluded", "reasons": [ "CHF 27,000 annual wage per employer exceeds the CHF 22,680 simplified-procedure cap", "BVG zero is not a valid ordinary-case assumption at CHF 27,000 per employer; pension-plan contributions are not modelled" ] } ], "otherBoundaries": [ "No voluntary or over-obligatory occupational-pension contribution is modelled where each job is below the entry threshold.", "Each simplified employer is assumed to satisfy its own payroll conditions and to use the simplified procedure consistently for eligible contribution-liable staff.", "The Zug evidence covers CHF 43,200 with two jobs and CHF 54,000 with three jobs; it does not add uncalculated Zug employer counts." ] }, "selectedFigures": { "annualGross43200TwoJobs": { "zurich": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 140300, "highCents": 149300 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 234000, "highCents": 243700 } ], "bern": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 168500, "highCents": 188400 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 440400, "highCents": 456100 } ], "zugNoRenterDeduction": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 108000, "highCents": 108400 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 82600, "highCents": 86900 } ], "zugMaximumRenterCeiling": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 36100, "highCents": 39900 } ], "units": "annual income-tax cents; low/high are the two work-expense sensitivity inputs" }, "negativeControl21600TwoJobs": { "purpose": "tests whether the higher-income comparisons alone make mixed arrangements look favourable", "zurich": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 54000, "highCents": 54000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 32900, "highCents": 41900 } ], "bern": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 54000, "highCents": 54000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 61800, "highCents": 82000 } ] }, "comparisonsAcrossTwoToFiveEmployers": [ { "municipality": "Zurich", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 2, "weeklyHoursPerJob": 6, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 54000, "highCents": 54000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 32900, "highCents": 41900 } ] }, { "municipality": "Zurich", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 3, "weeklyHoursPerJob": 4, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 3, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 2, "lowCents": 72000, "highCents": 72000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 1, "lowCents": 36400, "highCents": 43200 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 0, "lowCents": 32900, "highCents": 41900 } ] }, { "municipality": "Zurich", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 4, "weeklyHoursPerJob": 3, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 4, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 3, "lowCents": 81000, "highCents": 81000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 2, "lowCents": 54000, "highCents": 54000 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 1, "lowCents": 34700, "highCents": 41200 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 0, "lowCents": 32900, "highCents": 41900 } ] }, { "municipality": "Zurich", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 5, "weeklyHoursPerJob": 2.4, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 5, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 4, "lowCents": 86400, "highCents": 86400 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 3, "lowCents": 64800, "highCents": 64800 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 2, "lowCents": 43200, "highCents": 45000 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 1, "lowCents": 33600, "highCents": 40000 }, { "ordinaryJobCount": 5, "simplifiedJobCount": 0, "lowCents": 32900, "highCents": 41900 } ] }, { "municipality": "Zurich", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 2, "weeklyHoursPerJob": 12, "nbuAppliesPerJob": true, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 140300, "highCents": 149300 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 234000, "highCents": 243700 } ] }, { "municipality": "Zurich", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 3, "weeklyHoursPerJob": 8, "nbuAppliesPerJob": true, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 3, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 2, "lowCents": 144000, "highCents": 150800 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 1, "lowCents": 160400, "highCents": 171500 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 0, "lowCents": 234000, "highCents": 243700 } ] }, { "municipality": "Zurich", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 4, "weeklyHoursPerJob": 6, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 4, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 3, "lowCents": 162000, "highCents": 162000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 2, "lowCents": 140900, "highCents": 149900 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 1, "lowCents": 175000, "highCents": 185700 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 0, "lowCents": 235300, "highCents": 245200 } ] }, { "municipality": "Zurich", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 5, "weeklyHoursPerJob": 4.8, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 5, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 4, "lowCents": 172800, "highCents": 172800 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 3, "lowCents": 141600, "highCents": 148000 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 2, "lowCents": 151400, "highCents": 162600 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 1, "lowCents": 185200, "highCents": 197700 }, { "ordinaryJobCount": 5, "simplifiedJobCount": 0, "lowCents": 235300, "highCents": 245200 } ] }, { "municipality": "Zurich", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 2, "weeklyHoursPerJob": 15, "status": "excluded", "reasons": [ "CHF 27,000 annual wage per employer exceeds the CHF 22,680 simplified-procedure cap", "BVG zero is not a valid ordinary-case assumption at CHF 27,000 per employer; pension-plan contributions are not modelled" ] }, { "municipality": "Zurich", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 3, "weeklyHoursPerJob": 10, "nbuAppliesPerJob": true, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 3, "lowCents": 270000, "highCents": 270000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 2, "lowCents": 194600, "highCents": 201000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 1, "lowCents": 246900, "highCents": 257300 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 0, "lowCents": 373600, "highCents": 381400 } ] }, { "municipality": "Zurich", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 4, "weeklyHoursPerJob": 7.5, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 4, "lowCents": 270000, "highCents": 270000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 3, "lowCents": 202500, "highCents": 206300 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 2, "lowCents": 209300, "highCents": 220500 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 1, "lowCents": 273800, "highCents": 284100 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 0, "lowCents": 376800, "highCents": 384400 } ] }, { "municipality": "Zurich", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 5, "weeklyHoursPerJob": 6, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 5, "lowCents": 270000, "highCents": 270000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 4, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 3, "lowCents": 194900, "highCents": 203900 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 2, "lowCents": 229000, "highCents": 239700 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 1, "lowCents": 289300, "highCents": 299200 }, { "ordinaryJobCount": 5, "simplifiedJobCount": 0, "lowCents": 376800, "highCents": 384400 } ] }, { "municipality": "Bern", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 2, "weeklyHoursPerJob": 6, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 54000, "highCents": 54000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 61800, "highCents": 82000 } ] }, { "municipality": "Bern", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 3, "weeklyHoursPerJob": 4, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 3, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 2, "lowCents": 72000, "highCents": 72000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 1, "lowCents": 36000, "highCents": 41300 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 0, "lowCents": 61800, "highCents": 82000 } ] }, { "municipality": "Bern", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 4, "weeklyHoursPerJob": 3, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 4, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 3, "lowCents": 81000, "highCents": 81000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 2, "lowCents": 54000, "highCents": 54000 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 1, "lowCents": 33200, "highCents": 47200 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 0, "lowCents": 61800, "highCents": 82000 } ] }, { "municipality": "Bern", "annualGrossCents": 2160000, "totalWeeklyHours": 12, "employerCount": 5, "weeklyHoursPerJob": 2.4, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 5, "lowCents": 108000, "highCents": 108000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 4, "lowCents": 86400, "highCents": 86400 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 3, "lowCents": 64800, "highCents": 64800 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 2, "lowCents": 43200, "highCents": 43200 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 1, "lowCents": 36600, "highCents": 49800 }, { "ordinaryJobCount": 5, "simplifiedJobCount": 0, "lowCents": 61800, "highCents": 82000 } ] }, { "municipality": "Bern", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 2, "weeklyHoursPerJob": 12, "nbuAppliesPerJob": true, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 2, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 1, "lowCents": 168500, "highCents": 188400 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 0, "lowCents": 440400, "highCents": 456100 } ] }, { "municipality": "Bern", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 3, "weeklyHoursPerJob": 8, "nbuAppliesPerJob": true, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 3, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 2, "lowCents": 144000, "highCents": 149300 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 1, "lowCents": 243800, "highCents": 264300 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 0, "lowCents": 440400, "highCents": 456100 } ] }, { "municipality": "Bern", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 4, "weeklyHoursPerJob": 6, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 4, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 3, "lowCents": 162000, "highCents": 162000 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 2, "lowCents": 169800, "highCents": 190000 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 1, "lowCents": 287100, "highCents": 307600 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 0, "lowCents": 444400, "highCents": 460100 } ] }, { "municipality": "Bern", "annualGrossCents": 4320000, "totalWeeklyHours": 24, "employerCount": 5, "weeklyHoursPerJob": 4.8, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 5, "lowCents": 216000, "highCents": 216000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 4, "lowCents": 172800, "highCents": 172800 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 3, "lowCents": 144600, "highCents": 157800 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 2, "lowCents": 214000, "highCents": 236100 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 1, "lowCents": 318000, "highCents": 337500 }, { "ordinaryJobCount": 5, "simplifiedJobCount": 0, "lowCents": 444400, "highCents": 460100 } ] }, { "municipality": "Bern", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 2, "weeklyHoursPerJob": 15, "status": "excluded", "reasons": [ "CHF 27,000 annual wage per employer exceeds the CHF 22,680 simplified-procedure cap", "BVG zero is not a valid ordinary-case assumption at CHF 27,000 per employer; pension-plan contributions are not modelled" ] }, { "municipality": "Bern", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 3, "weeklyHoursPerJob": 10, "nbuAppliesPerJob": true, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 3, "lowCents": 270000, "highCents": 270000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 2, "lowCents": 200200, "highCents": 215600 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 1, "lowCents": 388300, "highCents": 409600 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 0, "lowCents": 652100, "highCents": 663400 } ] }, { "municipality": "Bern", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 4, "weeklyHoursPerJob": 7.5, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 4, "lowCents": 270000, "highCents": 270000 }, { "ordinaryJobCount": 1, "simplifiedJobCount": 3, "lowCents": 202500, "highCents": 202500 }, { "ordinaryJobCount": 2, "simplifiedJobCount": 2, "lowCents": 279600, "highCents": 301700 }, { "ordinaryJobCount": 3, "simplifiedJobCount": 1, "lowCents": 457200, "highCents": 476700 }, { "ordinaryJobCount": 4, "simplifiedJobCount": 0, "lowCents": 656700, "highCents": 668000 } ] }, { "municipality": "Bern", "annualGrossCents": 5400000, "totalWeeklyHours": 30, "employerCount": 5, "weeklyHoursPerJob": 6, "nbuAppliesPerJob": false, "status": "calculated", "routes": [ { "ordinaryJobCount": 0, "simplifiedJobCount": 5, "lowCents": 270000, "highCents": 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"contributionArithmetic": "contributions calculated in exact cents, then each employer annual declaration line commercially rounded to whole francs before aggregation", "roundingSensitivity": { "alternative": "aggregate exact contribution cents across the ordinary slice, then round each contribution line once", "affectedArrangements": 36, "maximumOrdinaryNetInputDifferenceFrancs": 4, "annualIncomeTaxDeltaCentsRange": [ 0, 0 ], "pairwiseOrderingChanges": 0, "lowestRouteSetChanges": 0 }, "rawEvidence": "Each calculated arrangement below retains its exact official request and response. 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"IncomeTaxCity": 768, "IncomeTaxChurch": 0, "FortuneTaxCanton": 0, "FortuneTaxCity": 0, "FortuneTaxChurch": 0, "PersonalTax": 0, "TotalTax": 2331, "TaxCredit": 0, "TotalNetTax": 2331, "IncomeSimpleTaxFed": 80, "IncomeSimpleTaxCanton": 498, "IncomeSimpleTaxCity": 498, "FortuneSimpleTaxCanton": 0, "FortuneSimpleTaxCity": 0, "Location": { "TaxLocationID": 300100000, "CantonID": 4, "BfsID": 351, "BfsName": "Bern", "ZipCode": "3001", "City": "Bern", "Canton": "BE" } } }, "finalIncomeTaxCents": 341100, "componentsCents": { "assessedOrdinaryIncomeTax": 233100, "finalSimplifiedFivePercent": 108000 } } ] }, { "ordinaryJobCount": 4, "simplifiedJobCount": 1, "ordinaryBase": { "jobCount": 4, "annualGrossCents": 4320000, "weeklyHours": 24, "nbuAppliesPerJob": false, "exactContributionCents": { "ahvIvEo": 228960, "alv": 47520, "nbu": 0, "bvg": 0 }, "declaredContributionFrancs": { "ahvIvEo": 2288, "alv": 476, "nbu": 0, "bvg": 0 }, "declaredNetFrancs": 40436 }, "cases": [ { "professionalExpense": { 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"response": { "IncomeTaxFed": 161, "IncomeTaxCanton": 2822, "IncomeTaxCity": 1461, "IncomeTaxChurch": 0, "FortuneTaxCanton": 0, "FortuneTaxCity": 0, "FortuneTaxChurch": 0, "PersonalTax": 0, "TotalTax": 4444, "TaxCredit": 0, "TotalNetTax": 4444, "IncomeSimpleTaxFed": 161, "IncomeSimpleTaxCanton": 949, "IncomeSimpleTaxCity": 949, "FortuneSimpleTaxCanton": 0, "FortuneSimpleTaxCity": 0, "Location": { "TaxLocationID": 300100000, "CantonID": 4, "BfsID": 351, "BfsName": "Bern", "ZipCode": "3001", "City": "Bern", "Canton": "BE" } } }, "finalIncomeTaxCents": 498400, "componentsCents": { "assessedOrdinaryIncomeTax": 444400, "finalSimplifiedFivePercent": 54000 } } ] }, { "ordinaryJobCount": 5, "simplifiedJobCount": 0, "ordinaryBase": { "jobCount": 5, "annualGrossCents": 5400000, "weeklyHours": 30, "nbuAppliesPerJob": false, "exactContributionCents": { "ahvIvEo": 286200, "alv": 59400, "nbu": 0, "bvg": 0 }, "declaredContributionFrancs": { "ahvIvEo": 2860, "alv": 595, "nbu": 0, "bvg": 0 }, 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"IncomeSimpleTaxCity": 513, "FortuneSimpleTaxCanton": 0, "FortuneSimpleTaxCity": 0, "Location": { "TaxLocationID": 630000000, "CantonID": 25, "BfsID": 1711, "BfsName": "Zug", "ZipCode": "6300", "City": "Zug", "Canton": "ZG" } } }, "mixedOrdinary": { "request": { "SimKey": null, "TaxYear": 2026, "TaxLocationID": 630000000, "Relationship": 1, "Confession1": 4, "Children": [], "Confession2": 0, "TaxableIncomeCanton": 0, "TaxableIncomeFed": 15431, "TaxableFortune": 0 }, "response": { "IncomeTaxFed": 0, "IncomeTaxCanton": 0, "IncomeTaxCity": 0, "IncomeTaxChurch": 0, "FortuneTaxCanton": 0, "FortuneTaxCity": 0, "FortuneTaxChurch": 0, "PersonalTax": 0, "TotalTax": 0, "TaxCredit": 0, "TotalNetTax": 0, "IncomeSimpleTaxFed": 0, "IncomeSimpleTaxCanton": 0, "IncomeSimpleTaxCity": 0, "FortuneSimpleTaxCanton": 0, "FortuneSimpleTaxCity": 0, "Location": { "TaxLocationID": 630000000, "CantonID": 25, "BfsID": 1711, "BfsName": "Zug", "ZipCode": "6300", "City": "Zug", "Canton": "ZG" } } } }, 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