{
  "asOf": "2026-09-23",
  "year": 2026,
  "units": {
    "money": "CHF cents",
    "weeklyHours": "hours",
    "employment": "basis points"
  },
  "status": "Modelled 2026 tax deductions across one to five genuine household employers. These figures are not final assessed tax or a worker population estimate.",
  "workerProfile": "Single, childless resident B-permit worker, no church tax; Jura uses its published combined A0Y tariff.",
  "controlledComparison": "Household count varies while total wage, total contracted percentage, canton, year and worker profile remain fixed.",
  "routeScope": {
    "published": [
      "allOrdinary",
      "allSimplified",
      "soleOrdinaryRestSimplified"
    ],
    "notPublished": "Routes containing at least two ordinary jobs and at least one simplified job remain conditional and are excluded from this file."
  },
  "presets": [
    {
      "totalMonthlyGrossCents": 270000,
      "totalWeeklyHours": 18,
      "totalEmploymentBasisPoints": 4500
    },
    {
      "totalMonthlyGrossCents": 300000,
      "totalWeeklyHours": 20,
      "totalEmploymentBasisPoints": 5000
    },
    {
      "totalMonthlyGrossCents": 360000,
      "totalWeeklyHours": 24,
      "totalEmploymentBasisPoints": 6000
    },
    {
      "totalMonthlyGrossCents": 450000,
      "totalWeeklyHours": 30,
      "totalEmploymentBasisPoints": 7500
    },
    {
      "totalMonthlyGrossCents": 540000,
      "totalWeeklyHours": 36,
      "totalEmploymentBasisPoints": 9000
    },
    {
      "totalMonthlyGrossCents": 600000,
      "totalWeeklyHours": 40,
      "totalEmploymentBasisPoints": 10000
    }
  ],
  "householdCounts": [
    1,
    2,
    3,
    4,
    5
  ],
  "cantons": [
    {
      "code": "AG",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "AI",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "AR",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "BE",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "BL",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "BS",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "FR",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "GE",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "GL",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "GR",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "JU",
      "tariff": "A0Y",
      "combinedChurchTariff": true
    },
    {
      "code": "LU",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "NE",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "NW",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "OW",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "SG",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "SH",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "SO",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "SZ",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "TG",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "TI",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "UR",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "VD",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "VS",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "ZG",
      "tariff": "A0N",
      "combinedChurchTariff": false
    },
    {
      "code": "ZH",
      "tariff": "A0N",
      "combinedChurchTariff": false
    }
  ],
  "rightsModel": {
    "fixedTotalMonthlyGrossCents": 450000,
    "fixedTotalAnnualGrossCents": 5400000,
    "fixedTotalWeeklyHours": 30,
    "workerAge": 45,
    "assumptions": "Full-year jobs lasting more than three months, equal pay and hours, no exempt status, statutory BVG minimum only.",
    "bvg": {
      "annualEntryThresholdCents": 2268000,
      "coordinationDeductionCents": 2646000,
      "minimumCoordinatedSalaryCents": 378000,
      "retirementCreditRatePercent": 15,
      "resultMeaning": "Annual statutory minimum retirement credit, not the worker contribution, total premium, take-home pay or final pension.",
      "sourceIds": [
        "bvg",
        "bvgGuide",
        "voluntaryBvg"
      ]
    },
    "nbu": {
      "weeklyHoursThresholdPerEmployer": 8,
      "resultMeaning": "Whether at least one modelled household employer reaches the threshold for nonoccupational accident cover through work; occupational and commuting accident rules remain separate.",
      "sourceIds": [
        "accident",
        "uvv13",
        "healthAccident"
      ]
    },
    "rows": [
      {
        "householdCount": 1,
        "annualGrossPerEmployerCents": 5400000,
        "weeklyHoursPerEmployer": 30,
        "compulsoryBvgEntry": true,
        "coordinatedSalaryPerEmployerCents": 2754000,
        "totalAnnualRetirementCreditCents": 413100,
        "atLeastOneEmployerReachesNbuThreshold": true
      },
      {
        "householdCount": 2,
        "annualGrossPerEmployerCents": 2700000,
        "weeklyHoursPerEmployer": 15,
        "compulsoryBvgEntry": true,
        "coordinatedSalaryPerEmployerCents": 378000,
        "totalAnnualRetirementCreditCents": 113400,
        "atLeastOneEmployerReachesNbuThreshold": true
      },
      {
        "householdCount": 3,
        "annualGrossPerEmployerCents": 1800000,
        "weeklyHoursPerEmployer": 10,
        "compulsoryBvgEntry": false,
        "coordinatedSalaryPerEmployerCents": 0,
        "totalAnnualRetirementCreditCents": 0,
        "atLeastOneEmployerReachesNbuThreshold": true
      },
      {
        "householdCount": 4,
        "annualGrossPerEmployerCents": 1350000,
        "weeklyHoursPerEmployer": 7.5,
        "compulsoryBvgEntry": false,
        "coordinatedSalaryPerEmployerCents": 0,
        "totalAnnualRetirementCreditCents": 0,
        "atLeastOneEmployerReachesNbuThreshold": false
      },
      {
        "householdCount": 5,
        "annualGrossPerEmployerCents": 1080000,
        "weeklyHoursPerEmployer": 6,
        "compulsoryBvgEntry": false,
        "coordinatedSalaryPerEmployerCents": 0,
        "totalAnnualRetirementCreditCents": 0,
        "atLeastOneEmployerReachesNbuThreshold": false
      }
    ]
  },
  "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",
      "url": "https://www.estv.admin.ch/dam/de/sd-web/I3YyTvU3ThVA/dbst-ks-2019-1-045-d-de.pdf"
    },
    {
      "id": "simplifiedProcedure",
      "label": "AHV/IV simplified procedure leaflet 2.07",
      "url": "https://www.ahv-iv.ch/p/2.07.d"
    },
    {
      "id": "bvg",
      "label": "Federal Social Insurance Office occupational-pension guidance",
      "url": "https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge"
    },
    {
      "id": "bvgGuide",
      "label": "Federal Social Insurance Office 2026 pension guide",
      "url": "https://www.bsv.admin.ch/dam/de/sd-web/HPs3-Czqe8-1/BSV_AHV_BroschureA5_DE_2026.pdf"
    },
    {
      "id": "voluntaryBvg",
      "label": "AHV/IV leaflet 6.06 on occupational pensions for multiple employers",
      "url": "https://www.ahv-iv.ch/p/6.06.d"
    },
    {
      "id": "accident",
      "label": "Federal Office of Public Health accident-insurance guidance",
      "url": "https://www.bag.admin.ch/de/was-bietet-die-unfallversicherung"
    },
    {
      "id": "uvv13",
      "label": "Federal Office of Public Health explanation citing UVV article 13",
      "url": "https://www.bag.admin.ch/dam/de/sd-web/CqR2IkkxC4j0/rapportexplpap.pdf"
    },
    {
      "id": "healthAccident",
      "label": "Federal Office of Public Health guidance on accident cover in health insurance",
      "url": "https://www.bag.admin.ch/de/krankenversicherung-zur-sistierung-der-unfalldeckung-berechtigte-versicherte"
    }
  ],
  "scenarios": [
    {
      "input": {
        "totalMonthlyGrossCents": 270000,
        "totalAnnualGrossCents": 3240000,
        "totalWeeklyHours": 18,
        "totalEmploymentBasisPoints": 4500,
        "householdCount": 1,
        "monthlyGrossPerEmployerCents": 270000,
        "annualGrossPerEmployerCents": 3240000,
        "weeklyHoursPerEmployer": {
          "numerator": 18,
          "denominator": 1,
          "decimal": 18
        },
        "employmentBasisPointsPerEmployer": {
          "numerator": 4500,
          "denominator": 1,
          "decimal": 4500
        }
      },
      "simplifiedEligibility": {
        "status": "unavailable",
        "reason": "Per-employer annual wage exceeds the CHF 22,680 simplified-procedure ceiling."
      },
      "endpointAvailability": {
        "allOrdinary": {
          "status": "available",
          "reason": null
        },
        "allSimplified": {
          "status": "unavailable",
          "reason": "Per-employer annual wage exceeds the CHF 22,680 simplified-procedure ceiling."
        },
        "soleOrdinaryRestSimplified": {
          "status": "not_applicable",
          "reason": "Exactly one ordinary plus remaining simplified jobs requires at least two employers."
        }
      },
      "national": {
        "allOrdinaryMinusAllSimplified": null,
        "allOrdinaryMinusSoleOrdinaryRestSimplified": null
      },
      "rows": [
        {
          "canton": "AG",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 32400,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "AI",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 124740,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "AR",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 131220,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "BE",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 139980,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "BL",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 44700,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "BS",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 4200,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "FR",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 127020,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "GE",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 24300,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "GL",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 119880,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "GR",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 52800,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "JU",
          "tariff": "A0Y",
          "allOrdinaryAnnualCents": 196020,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "LU",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 90720,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "NE",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 100440,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "NW",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 93300,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "OW",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 106620,
          "allSimplifiedAnnualCents": null,
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          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "SG",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 124080,
          "allSimplifiedAnnualCents": null,
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          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "SH",
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          "allOrdinaryAnnualCents": 92040,
          "allSimplifiedAnnualCents": null,
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          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "SO",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 100440,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "SZ",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 20760,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "TG",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 81000,
          "allSimplifiedAnnualCents": null,
          "soleOrdinaryRestSimplifiedAnnualCents": null,
          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "TI",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 110160,
          "allSimplifiedAnnualCents": null,
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          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "UR",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 89760,
          "allSimplifiedAnnualCents": null,
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          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "VD",
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          "allOrdinaryAnnualCents": 4200,
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          "allOrdinaryMinusAllSimplifiedAnnualCents": null,
          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "VS",
          "tariff": "A0N",
          "allOrdinaryAnnualCents": 4200,
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          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "ZG",
          "tariff": "A0N",
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          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
        },
        {
          "canton": "ZH",
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          "allOrdinaryMinusSoleOrdinaryRestSimplifiedAnnualCents": null
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      ]
    },
    {
      "input": {
        "totalMonthlyGrossCents": 270000,
        "totalAnnualGrossCents": 3240000,
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        "weeklyHoursPerEmployer": {
          "numerator": 18,
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          "decimal": 9
        },
        "employmentBasisPointsPerEmployer": {
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          "decimal": 2250
        }
      },
      "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."
      },
      "endpointAvailability": {
        "allOrdinary": {
          "status": "available",
          "reason": null
        },
        "allSimplified": {
          "status": "eligible_under_model_assumptions",
          "reason": "Per-employer annual wage is at or below CHF 22,680 and modelled other payroll is CHF 0."
        },
        "soleOrdinaryRestSimplified": {
          "status": "eligible_under_model_assumptions",
          "reason": "Per-employer annual wage is at or below CHF 22,680 and modelled other payroll is CHF 0."
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      },
      "national": {
        "allOrdinaryMinusAllSimplified": {
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          "meanAnnualDeltaPercentOfAnnualGross": -2.5084045584045582,
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            "numerator": -141240,
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          "minimum": {
            "canton": "BS",
            "cents": -157800
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          "maximum": {
            "canton": "JU",
            "cents": 33960
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          "positiveCantons": 1,
          "negativeCantons": 25,
          "zeroCantons": 0,
          "atLeastChf1000Cantons": 0
        },
        "allOrdinaryMinusSoleOrdinaryRestSimplified": {
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          "meanMonthlyDeltaCents": {
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          "meanAnnualDeltaPercentOfAnnualGross": -0.17086894586894585,
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          "minimum": {
            "canton": "BS",
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          "maximum": {
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      },
      "rows": [
        {
          "canton": "AG",
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      "simplifiedEligibility": {
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          "status": "available",
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        "allSimplified": {
          "status": "eligible_under_model_assumptions",
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        "soleOrdinaryRestSimplified": {
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}
