{ "year": 2026, "currency": "CHF", "amountUnit": "annual unless field says monthly", "scope": "Payroll withholding comparison, not final assessed tax or disposable income", "presets": [ 900, 1200, 1500, 1800 ], "cantons": [ { "code": "AG", "name": "Aargau" }, { "code": "AI", "name": "Appenzell Innerrhoden" }, { "code": "AR", "name": "Appenzell Ausserrhoden" }, { "code": "BE", "name": "Bern" }, { "code": "BL", "name": "Basel-Landschaft" }, { "code": "BS", "name": "Basel-Stadt" }, { "code": "FR", "name": "Fribourg" }, { "code": "GE", "name": "Geneva" }, { "code": "GL", "name": "Glarus" }, { "code": "GR", "name": "Graubünden" }, { "code": "JU", "name": "Jura" }, { "code": "LU", "name": "Lucerne" }, { "code": "NE", "name": "Neuchâtel" }, { "code": "NW", "name": "Nidwalden" }, { "code": "OW", "name": "Obwalden" }, { "code": "SG", "name": "St. Gallen" }, { "code": "SH", "name": "Schaffhausen" }, { "code": "SO", "name": "Solothurn" }, { "code": "SZ", "name": "Schwyz" }, { "code": "TG", "name": "Thurgau" }, { "code": "TI", "name": "Ticino" }, { "code": "UR", "name": "Uri" }, { "code": "VD", "name": "Vaud" }, { "code": "VS", "name": "Valais" }, { "code": "ZG", "name": "Zug" }, { "code": "ZH", "name": "Zurich" } ], "scenario": { "worker": "Single, childless, resident B-permit worker, no church tax", "jobs": "Three unrelated household employers with equal monthly pay and equal weekly workload", "payments": 12, "hours": [ { "monthlyPerJob": 900, "weeklyHoursPerJob": 6 }, { "monthlyPerJob": 1200, "weeklyHoursPerJob": 8 }, { "monthlyPerJob": 1500, "weeklyHoursPerJob": 10 }, { "monthlyPerJob": 1800, "weeklyHoursPerJob": 12 } ], "hourlyRate": 34.62, "verifiedConfigurations": [ "all ordinary", "all VAV", "one ordinary plus two VAV" ] }, "method": { "allOrdinary": "Each job is withheld on its own wage using the A0 rate at three times the job wage because all three jobs have equal workload.", "allVav": "Each job is withheld at tariff E, 5 percent of gross wage.", "mixedOneOrdinaryTwoVav": "The sole ordinary job is withheld on its own wage at the A0 rate for that wage. Two tariff E jobs are each withheld at 5 percent and do not increase the rate basis of the sole ordinary job.", "paymentFormula": "Ordinary monthly withholding per job is the greater of the published minimum and job wage multiplied by the published percentage. The payment is rounded to CHF 0.05, then monthly totals are multiplied by 12.", "signedDelta": "Positive means all ordinary withholds more. Negative means all ordinary withholds less.", "weighting": "Canton summaries give each canton equal weight. They are not estimates for a typical worker or the number of affected workers.", "rounding": "Ordinary source-tax payments are rounded to the nearest CHF 0.05 at calculation end under ESTV/SSK FAQ 2022 Q5; the official examples resolve an exact half increment down. Whole-franc study wages make the 5% simplified amount exact to CHF 0.05.", "jura": "Jura publishes A0Y rather than A0N in the 2026 archive; its rows therefore use A0Y." }, "summaries": [ { "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "allOrdinaryMinusMixed": { "positiveCantons": 6, "negativeCantons": 20, "zeroCantons": 0, "atLeastChf1000Cantons": 0, "minimumAnnualDelta": -1038.6, "minimumCantons": [ "BS", "VD", "VS" ], "maximumAnnualDelta": 880.2, "maximumCantons": [ "JU" ], "medianAnnualDeltaUnweightedCantons": -248.7 }, "allOrdinaryMinusAllVav": { "positiveCantons": 1, "negativeCantons": 25, "zeroCantons": 0, "atLeastChf1000Cantons": 0, "minimumAnnualDelta": -1578.6, "minimumCantons": [ "BS", "VD", "VS" ], "maximumAnnualDelta": 340.2, "maximumCantons": [ "JU" ], "medianAnnualDeltaUnweightedCantons": -706.5 } }, { "monthlyPerJob": 1200, "weeklyHoursPerJob": 8, "allOrdinaryMinusMixed": { "positiveCantons": 22, "negativeCantons": 4, "zeroCantons": 0, "atLeastChf1000Cantons": 8, "minimumAnnualDelta": -847.8, "minimumCantons": [ "ZG" ], "maximumAnnualDelta": 1990.2, "maximumCantons": [ "JU" ], "medianAnnualDeltaUnweightedCantons": 762.9 }, "allOrdinaryMinusAllVav": { "positiveCantons": 14, "negativeCantons": 12, "zeroCantons": 0, "atLeastChf1000Cantons": 2, "minimumAnnualDelta": -1567.8, "minimumCantons": [ "ZG" ], "maximumAnnualDelta": 1434.6, "maximumCantons": [ "JU" ], "medianAnnualDeltaUnweightedCantons": 103.5 } }, { "monthlyPerJob": 1500, "weeklyHoursPerJob": 10, "allOrdinaryMinusMixed": { "positiveCantons": 24, "negativeCantons": 2, "zeroCantons": 0, "atLeastChf1000Cantons": 23, "minimumAnnualDelta": -736.2, "minimumCantons": [ "ZG" ], "maximumAnnualDelta": 3519, "maximumCantons": [ "NE" ], "medianAnnualDeltaUnweightedCantons": 1872.9 }, "allOrdinaryMinusAllVav": { "positiveCantons": 23, "negativeCantons": 3, "zeroCantons": 0, "atLeastChf1000Cantons": 14, "minimumAnnualDelta": -1636.2, "minimumCantons": [ "ZG" ], "maximumAnnualDelta": 2813.4, "maximumCantons": [ "JU" ], "medianAnnualDeltaUnweightedCantons": 1107 } }, { "monthlyPerJob": 1800, "weeklyHoursPerJob": 12, "allOrdinaryMinusMixed": { "positiveCantons": 25, "negativeCantons": 1, "zeroCantons": 0, "atLeastChf1000Cantons": 24, "minimumAnnualDelta": -475.2, "minimumCantons": [ "ZG" ], "maximumAnnualDelta": 5517.6, "maximumCantons": [ "NE" ], "medianAnnualDeltaUnweightedCantons": 3339.9 }, "allOrdinaryMinusAllVav": { "positiveCantons": 24, "negativeCantons": 2, "zeroCantons": 0, "atLeastChf1000Cantons": 23, "minimumAnnualDelta": -1555.2, "minimumCantons": [ "ZG" ], "maximumAnnualDelta": 4510.8, "maximumCantons": [ "NE" ], "medianAnnualDeltaUnweightedCantons": 2351.7 } } ], "rows": [ { "canton": "AG", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 324, "monthlyWithholdingAllJobs": 27, "rateBasisMonthly": 2700, "ratePercent": 1, "minimumMonthly": 2 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1104, "monthlyWithholdingAllJobs": 92, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 2, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -780, "allOrdinaryMinusAllVav": -1296 } }, { "canton": "AI", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1247.4, "monthlyWithholdingAllJobs": 103.95, "rateBasisMonthly": 2700, "ratePercent": 3.85, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1092, "monthlyWithholdingAllJobs": 91, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.11, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": 155.4, "allOrdinaryMinusAllVav": -372.6 } }, { "canton": "AR", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1312.2, "monthlyWithholdingAllJobs": 109.35, "rateBasisMonthly": 2700, "ratePercent": 4.05, "minimumMonthly": 5 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1140, "monthlyWithholdingAllJobs": 95, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.43, "ordinaryMinimumMonthly": 5, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": 172.2, "allOrdinaryMinusAllVav": -307.8 } }, { "canton": "BE", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1400.4, "monthlyWithholdingAllJobs": 116.7, "rateBasisMonthly": 2700, "ratePercent": 4.32, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": 320.4, "allOrdinaryMinusAllVav": -219.6 } }, { "canton": "BL", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 446.4, "monthlyWithholdingAllJobs": 37.2, "rateBasisMonthly": 2700, "ratePercent": 1.38, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -633.6, "allOrdinaryMinusAllVav": -1173.6 } }, { "canton": "BS", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 41.4, "monthlyWithholdingAllJobs": 3.45, "rateBasisMonthly": 2700, "ratePercent": 0.13, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -1038.6, "allOrdinaryMinusAllVav": -1578.6 } }, { "canton": "FR", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1270.8, "monthlyWithholdingAllJobs": 105.9, "rateBasisMonthly": 2700, "ratePercent": 3.92, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": 190.8, "allOrdinaryMinusAllVav": -349.2 } }, { "canton": "GE", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 243, "monthlyWithholdingAllJobs": 20.25, "rateBasisMonthly": 2700, "ratePercent": 0.75, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -837, "allOrdinaryMinusAllVav": -1377 } }, { "canton": "GL", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1198.8, "monthlyWithholdingAllJobs": 99.9, "rateBasisMonthly": 2700, "ratePercent": 3.7, "minimumMonthly": 10.4 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1204.8, "monthlyWithholdingAllJobs": 100.4, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 10.4, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -6, "allOrdinaryMinusAllVav": -421.2 } }, { "canton": "GR", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 527.4, "monthlyWithholdingAllJobs": 43.95, "rateBasisMonthly": 2700, "ratePercent": 1.63, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -552.6, "allOrdinaryMinusAllVav": -1092.6 } }, { "canton": "JU", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0Y", "allOrdinary": { "annualWithholding": 1960.2, "monthlyWithholdingAllJobs": 163.35, "rateBasisMonthly": 2700, "ratePercent": 6.05, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": 880.2, "allOrdinaryMinusAllVav": 340.2 } }, { "canton": "LU", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 907.2, "monthlyWithholdingAllJobs": 75.6, "rateBasisMonthly": 2700, "ratePercent": 2.8, "minimumMonthly": 13 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1236, "monthlyWithholdingAllJobs": 103, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 13, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -328.8, "allOrdinaryMinusAllVav": -712.8 } }, { "canton": "NE", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1004.4, "monthlyWithholdingAllJobs": 83.7, "rateBasisMonthly": 2700, "ratePercent": 3.1, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -75.6, "allOrdinaryMinusAllVav": -615.6 } }, { "canton": "NW", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 932.4, "monthlyWithholdingAllJobs": 77.7, "rateBasisMonthly": 2700, "ratePercent": 2.88, "minimumMonthly": 8 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1176, "monthlyWithholdingAllJobs": 98, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 8, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -243.6, "allOrdinaryMinusAllVav": -687.6 } }, { "canton": "OW", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1065.6, "monthlyWithholdingAllJobs": 88.8, "rateBasisMonthly": 2700, "ratePercent": 3.29, "minimumMonthly": 3 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1116.6, "monthlyWithholdingAllJobs": 93.05, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.34, "ordinaryMinimumMonthly": 3, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -51, "allOrdinaryMinusAllVav": -554.4 } }, { "canton": "SG", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1240.2, "monthlyWithholdingAllJobs": 103.35, "rateBasisMonthly": 2700, "ratePercent": 3.83, "minimumMonthly": 5 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1141.8, "monthlyWithholdingAllJobs": 95.15, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.57, "ordinaryMinimumMonthly": 5, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": 98.4, "allOrdinaryMinusAllVav": -379.8 } }, { "canton": "SH", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 919.8, "monthlyWithholdingAllJobs": 76.65, "rateBasisMonthly": 2700, "ratePercent": 2.84, "minimumMonthly": 5 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1141.8, "monthlyWithholdingAllJobs": 95.15, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.57, "ordinaryMinimumMonthly": 5, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -222, "allOrdinaryMinusAllVav": -700.2 } }, { "canton": "SO", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1004.4, "monthlyWithholdingAllJobs": 83.7, "rateBasisMonthly": 2700, "ratePercent": 3.1, "minimumMonthly": 7 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1166.4, "monthlyWithholdingAllJobs": 97.2, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.8, "ordinaryMinimumMonthly": 7, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -162, "allOrdinaryMinusAllVav": -615.6 } }, { "canton": "SZ", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 207, "monthlyWithholdingAllJobs": 17.25, "rateBasisMonthly": 2700, "ratePercent": 0.64, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -873, "allOrdinaryMinusAllVav": -1413 } }, { "canton": "TG", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 810, "monthlyWithholdingAllJobs": 67.5, "rateBasisMonthly": 2700, "ratePercent": 2.5, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1116.6, "monthlyWithholdingAllJobs": 93.05, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.34, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -306.6, "allOrdinaryMinusAllVav": -810 } }, { "canton": "TI", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1101.6, "monthlyWithholdingAllJobs": 91.8, "rateBasisMonthly": 2700, "ratePercent": 3.4, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1123.2, "monthlyWithholdingAllJobs": 93.6, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.4, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -21.6, "allOrdinaryMinusAllVav": -518.4 } }, { "canton": "UR", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 898.2, "monthlyWithholdingAllJobs": 74.85, "rateBasisMonthly": 2700, "ratePercent": 2.77, "minimumMonthly": 6 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1152, "monthlyWithholdingAllJobs": 96, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 6, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -253.8, "allOrdinaryMinusAllVav": -721.8 } }, { "canton": "VD", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 41.4, "monthlyWithholdingAllJobs": 3.45, "rateBasisMonthly": 2700, "ratePercent": 0.13, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -1038.6, "allOrdinaryMinusAllVav": -1578.6 } }, { "canton": "VS", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 41.4, "monthlyWithholdingAllJobs": 3.45, "rateBasisMonthly": 2700, "ratePercent": 0.13, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -1038.6, "allOrdinaryMinusAllVav": -1578.6 } }, { "canton": "ZG", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 169.2, "monthlyWithholdingAllJobs": 14.1, "rateBasisMonthly": 2700, "ratePercent": 0.52, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1080, "monthlyWithholdingAllJobs": 90, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -910.8, "allOrdinaryMinusAllVav": -1450.8 } }, { "canton": "ZH", "monthlyPerJob": 900, "weeklyHoursPerJob": 6, "annualGrossAllJobs": 32400, "tariff": "A0N", "allOrdinary": { "annualWithholding": 673.2, "monthlyWithholdingAllJobs": 56.1, "rateBasisMonthly": 2700, "ratePercent": 2.08, "minimumMonthly": 0 }, "allVav": { "annualWithholding": 1620, "monthlyWithholdingAllJobs": 135, "ratePercent": 5 }, "mixedOneOrdinaryTwoVav": { "annualWithholding": 1104.6, "monthlyWithholdingAllJobs": 92.05, "ordinaryRateBasisMonthly": 900, "ordinaryRatePercent": 0.23, "ordinaryMinimumMonthly": 0, "vavRatePercent": 5 }, "signedAnnualDelta": { "allOrdinaryMinusMixed": -431.4, "allOrdinaryMinusAllVav": -946.8 } }, { "canton": "AG", "monthlyPerJob": 1200, "weeklyHoursPerJob": 8, "annualGrossAllJobs": 43200, "tariff": "A0N", "allOrdinary": { "annualWithholding": 1598.4, "monthlyWithholdingAllJobs": 133.2, "rateBasisMonthly": 3600, "ratePercent": 3.7, "minimumMonthly": 2 }, "allVav": { "annualWithholding": 2160, 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