Quellensteuertarif HY 2026 19.12.2025

Finanzdepartement

Kantonale Steuerverwaltung

Marktgasse 2

9050 Appenzell

Tel. +41 71 788 94

17

quellensteuern@ai.ch

www.ai.ch/themen/steuern/steuerarten/quellensteuer

Quellensteuer für ausländische Arbeitnehmer/innen

Monatstarif für Einelternfamilien/Alleinerziehende (Tarif HY) in %

gültig ab 01.01.2026

Tarif H MIT Kirchensteuer

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

1

200

201

250

251

300

301

350

351

400

401

450

451

500

501

550

551

600

601

650

651

700

701

750

751

800

801

850

851

900

901

950

951

1'000

1'001

1'050

1'051

1'100

1'101

1'150

1'151

1'200

1'201

1'250

1'251

1'300

1'301

1'350

1'351

1'400

1'401

1'450

1'451

1'500

1'501

1'550

1'551

1'600

1'601

1'650

1'651

1'700

1'701

1'750

1'751

1'800

0.06

1'801

1'850

0.11

1'851

1'900

0.16

1'901

1'950

0.21

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

1'951

2'000

0.20

2'001

2'050

0.25

2'051

2'100

0.29

2'101

2'150

0.33

2'151

2'200

0.37

2'201

2'250

0.36

2'251

2'300

0.40

2'301

2'350

0.43

2'351

2'400

0.51

0.04

2'401

2'450

0.54

0.04

2'451

2'500

0.61

0.08

2'501

2'550

0.63

0.12

2'551

2'600

0.70

0.16

2'601

2'650

0.72

0.15

2'651

2'700

0.79

0.19

2'701

2'750

0.81

0.22

2'751

2'800

0.86

0.25

2'801

2'850

0.88

0.25

2'851

2'900

0.94

0.28

2'901

2'950

0.99

0.31

2'951

3'000

1.01

0.34

3'001

3'050

1.09

0.36

3'051

3'100

1.14

0.42

3'101

3'150

1.18

0.45

3'151

3'200

1.26

0.50

3'201

3'250

1.30

0.53

3'251

3'300

1.37

0.58

0.03

3'301

3'350

1.41

0.60

0.06

3'351

3'400

1.45

0.65

0.06

3'401

3'450

1.52

0.67

0.09

3'451

3'500

1.53

0.72

0.12

3'501

3'550

1.59

0.74

0.11

3'551

3'600

1.62

0.78

0.14

3'601

3'650

1.68

0.83

0.17

3'651

3'700

1.74

0.87

0.19

3'701

3'750

1.80

0.91

0.21

3'751

3'800

1.88

0.98

0.21

3'801

3'850

1.91

1.02

0.24

3'851

3'900

1.99

1.06

0.26

3'901

3'950

2.04

1.12

0.28

3'951

4'000

2.09

1.16

0.33

4'001

4'050

2.14

1.19

0.37

4'051

4'100

2.18

1.25

0.39

4'101

4'150

2.23

1.26

0.44

4'151

4'200

2.28

1.32

0.46

0.02

4'201

4'250

2.32

1.35

0.47

0.05

4'251

4'300

2.39

1.38

0.51

0.05

4'301

4'350

2.45

1.46

0.53

0.07

4'351

4'400

2.51

1.51

0.57

0.09

4'401

4'450

2.58

1.56

0.61

0.09

4'451

4'500

2.64

1.61

0.63

0.11

4'501

4'550

2.67

1.66

0.66

0.13

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

4'551

4'600

2.73

1.70

0.70

0.15

4'601

4'650

2.81

1.75

0.74

0.15

4'651

4'700

2.87

1.82

0.79

0.17

4'701

4'750

2.90

1.84

0.83

0.19

4'751

4'800

2.95

1.88

0.86

0.21

4'801

4'850

3.01

1.95

0.91

0.23

4'851

4'900

3.06

1.97

0.94

0.27

4'901

4'950

3.11

2.03

0.97

0.28

4'951

5'000

3.18

2.09

1.03

0.32

5'001

5'050

3.22

2.13

1.03

0.34

5'051

5'100

3.29

2.19

1.08

0.37

5'101

5'150

3.36

2.26

1.11

0.39

0.02

5'151

5'200

3.42

2.30

1.14

0.43

0.04

5'201

5'250

3.46

2.35

1.21

0.44

0.06

5'251

5'300

3.53

2.41

1.23

0.47

0.06

5'301

5'350

3.59

2.44

1.30

0.49

0.08

5'351

5'400

3.63

2.51

1.34

0.52

0.09

5'401

5'450

3.69

2.56

1.38

0.53

0.11

5'451

5'500

3.74

2.59

1.42

0.57

0.11

5'501

5'550

3.80

2.64

1.47

0.62

0.13

5'551

5'600

3.84

2.71

1.51

0.65

0.14

5'601

5'650

3.89

2.74

1.55

0.68

0.16

5'651

5'700

3.95

2.80

1.59

0.72

0.16

5'701

5'750

3.98

2.86

1.62

0.75

0.19

5'751

5'800

4.05

2.91

1.66

0.78

0.21

5'801

5'850

4.10

2.97

1.70

0.81

0.24

5'851

5'900

4.17

3.03

1.75

0.85

0.26

5'901

5'950

4.22

3.07

1.81

0.88

0.29

5'951

6'000

4.27

3.13

1.86

0.90

0.30

6'001

6'050

4.33

3.19

1.91

0.93

0.32

0.02

6'051

6'100

4.38

3.23

1.94

0.95

0.35

0.02

6'101

6'150

4.44

3.28

1.99

1.00

0.36

0.03

6'151

6'200

4.49

3.34

2.04

1.05

0.39

0.05

6'201

6'250

4.55

3.37

2.09

1.08

0.40

0.06

6'251

6'300

4.59

3.43

2.14

1.13

0.43

0.06

6'301

6'350

4.65

3.48

2.18

1.15

0.44

0.08

6'351

6'400

4.69

3.51

2.21

1.21

0.47

0.09

6'401

6'450

4.73

3.56

2.26

1.23

0.50

0.11

6'451

6'500

4.79

3.63

2.30

1.28

0.54

0.11

6'501

6'550

4.84

3.66

2.34

1.32

0.57

0.12

6'551

6'600

4.88

3.73

2.40

1.34

0.59

0.14

6'601

6'650

4.92

3.79

2.45

1.39

0.62

0.15

6'651

6'700

4.99

3.82

2.50

1.41

0.66

0.16

6'701

6'750

5.04

3.88

2.56

1.46

0.68

0.18

6'751

6'800

5.08

3.94

2.60

1.51

0.71

0.21

6'801

6'850

5.13

3.99

2.65

1.54

0.75

0.22

6'851

6'900

5.18

4.03

2.69

1.59

0.76

0.25

6'901

6'950

5.23

4.09

2.74

1.62

0.79

0.26

6'951

7'000

5.30

4.13

2.80

1.66

0.82

0.27

7'001

7'050

5.37

4.19

2.83

1.71

0.84

0.30

7'051

7'100

5.43

4.23

2.88

1.75

0.88

0.31

7'101

7'150

5.46

4.27

2.93

1.80

0.91

0.34

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

7'151

7'200

5.53

4.32

2.97

1.83

0.95

0.35

7'201

7'250

5.59

4.37

3.02

1.87

0.98

0.37

7'251

7'300

5.65

4.41

3.07

1.91

1.03

0.40

7'301

7'350

5.68

4.45

3.10

1.95

1.05

0.41

7'351

7'400

5.74

4.52

3.15

1.99

1.10

0.45

7'401

7'450

5.79

4.57

3.21

2.03

1.13

0.47

7'451

7'500

5.86

4.62

3.26

2.09

1.16

0.51

7'501

7'550

5.90

4.65

3.31

2.13

1.20

0.53

7'551

7'600

5.97

4.70

3.35

2.18

1.23

0.55

7'601

7'650

6.03

4.75

3.41

2.23

1.26

0.59

7'651

7'700

6.10

4.79

3.47

2.28

1.30

0.61

7'701

7'750

6.14

4.83

3.50

2.32

1.33

0.63

7'751

7'800

6.20

4.89

3.55

2.37

1.38

0.67

7'801

7'850

6.26

4.93

3.60

2.42

1.42

0.69

7'851

7'900

6.32

4.98

3.66

2.46

1.47

0.71

7'901

7'950

6.36

5.01

3.68

2.50

1.50

0.73

7'951

8'000

6.42

5.05

3.74

2.55

1.54

0.76

8'001

8'050

6.48

5.10

3.79

2.59

1.58

0.81

8'051

8'100

6.54

5.14

3.84

2.64

1.62

0.84

8'101

8'150

6.58

5.17

3.86

2.67

1.66

0.87

8'151

8'200

6.63

5.22

3.91

2.72

1.70

0.91

8'201

8'250

6.69

5.28

3.96

2.76

1.74

0.94

8'251

8'300

6.74

5.32

4.02

2.80

1.78

0.98

8'301

8'350

6.79

5.36

4.05

2.85

1.81

1.00

8'351

8'400

6.83

5.40

4.11

2.90

1.85

1.03

8'401

8'450

6.88

5.45

4.15

2.96

1.90

1.07

8'451

8'500

6.94

5.49

4.20

3.00

1.95

1.10

8'501

8'550

6.98

5.52

4.23

3.04

1.98

1.13

8'551

8'600

7.03

5.56

4.28

3.09

2.03

1.15

8'601

8'650

7.07

5.61

4.32

3.13

2.08

1.19

8'651

8'700

7.12

5.65

4.38

3.18

2.12

1.23

8'701

8'750

7.16

5.68

4.40

3.22

2.15

1.27

8'751

8'800

7.21

5.75

4.46

3.27

2.20

1.31

8'801

8'850

7.26

5.81

4.50

3.31

2.24

1.35

8'851

8'900

7.30

5.87

4.54

3.36

2.29

1.39

8'901

8'950

7.34

5.90

4.57

3.39

2.32

1.41

8'951

9'000

7.38

5.96

4.61

3.44

2.36

1.45

9'001

9'050

7.42

6.02

4.65

3.48

2.40

1.50

9'051

9'100

7.47

6.06

4.71

3.53

2.45

1.53

9'101

9'150

7.51

6.10

4.73

3.56

2.48

1.56

9'151

9'200

7.55

6.16

4.78

3.61

2.52

1.59

9'201

9'250

7.59

6.21

4.83

3.65

2.57

1.64

9'251

9'300

7.63

6.25

4.87

3.71

2.62

1.67

9'301

9'350

7.67

6.29

4.90

3.74

2.65

1.71

9'351

9'400

7.71

6.35

4.95

3.79

2.70

1.75

9'401

9'450

7.77

6.40

5.00

3.83

2.75

1.79

9'451

9'500

7.81

6.45

5.03

3.87

2.80

1.84

9'501

9'550

7.85

6.49

5.08

3.92

2.83

1.88

9'551

9'600

7.91

6.54

5.12

3.97

2.88

1.92

9'601

9'650

7.96

6.59

5.16

4.01

2.93

1.96

9'651

9'700

8.00

6.64

5.21

4.05

2.98

2.01

9'701

9'750

8.05

6.68

5.24

4.09

3.02

2.05

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

9'751

9'800

8.10

6.73

5.29

4.13

3.06

2.09

9'801

9'850

8.14

6.78

5.32

4.17

3.10

2.13

9'851

9'900

8.19

6.82

5.37

4.22

3.15

2.17

9'901

9'950

8.24

6.86

5.41

4.26

3.19

2.21

9'951

10'000

8.30

6.92

5.46

4.32

3.25

2.26

10'001

10'050

8.35

6.96

5.50

4.37

3.29

2.29

10'051

10'100

8.39

7.01

5.54

4.41

3.33

2.34

10'101

10'150

8.43

7.06

5.57

4.45

3.38

2.39

10'151

10'200

8.48

7.11

5.61

4.49

3.43

2.43

10'201

10'250

8.52

7.16

5.65

4.54

3.47

2.47

10'251

10'300

8.57

7.22

5.69

4.59

3.52

2.53

10'301

10'350

8.62

7.27

5.73

4.64

3.56

2.58

10'351

10'400

8.67

7.32

5.77

4.67

3.61

2.62

10'401

10'450

8.70

7.37

5.83

4.72

3.65

2.66

10'451

10'500

8.74

7.42

5.88

4.75

3.69

2.70

10'501

10'550

8.79

7.46

5.93

4.80

3.73

2.75

10'551

10'600

8.84

7.52

5.99

4.85

3.79

2.80

10'601

10'650

8.88

7.57

6.03

4.88

3.83

2.84

10'651

10'700

8.92

7.62

6.08

4.93

3.87

2.88

10'701

10'750

8.96

7.66

6.13

4.97

3.91

2.92

10'751

10'800

9.00

7.70

6.16

5.00

3.95

2.96

10'801

10'850

9.03

7.75

6.22

5.04

3.99

3.00

10'851

10'900

9.09

7.81

6.27

5.09

4.05

3.06

10'901

10'950

9.14

7.85

6.32

5.13

4.09

3.10

10'951

11'000

9.18

7.89

6.37

5.17

4.13

3.14

11'001

11'050

9.22

7.94

6.41

5.21

4.17

3.18

11'051

11'100

9.26

7.98

6.47

5.24

4.22

3.22

11'101

11'150

9.29

8.02

6.52

5.28

4.25

3.26

11'151

11'200

9.34

8.07

6.58

5.32

4.30

3.32

11'201

11'250

9.39

8.12

6.62

5.35

4.35

3.36

11'251

11'300

9.43

8.16

6.67

5.39

4.38

3.40

11'301

11'350

9.47

8.20

6.72

5.42

4.42

3.43

11'351

11'400

9.50

8.24

6.77

5.46

4.47

3.48

11'401

11'450

9.54

8.28

6.82

5.50

4.50

3.52

11'451

11'500

9.59

8.33

6.88

5.54

4.55

3.56

11'501

11'550

9.63

8.37

6.92

5.57

4.59

3.60

11'551

11'600

9.67

8.41

6.96

5.61

4.62

3.65

11'601

11'650

9.71

8.46

7.01

5.63

4.66

3.68

11'651

11'700

9.75

8.50

7.06

5.67

4.69

3.73

11'701

11'750

9.78

8.54

7.10

5.71

4.73

3.77

11'751

11'800

9.83

8.59

7.15

5.75

4.78

3.81

11'801

11'850

9.86

8.63

7.20

5.78

4.82

3.86

11'851

11'900

9.89

8.67

7.24

5.83

4.85

3.90

11'901

11'950

9.94

8.71

7.29

5.88

4.89

3.93

11'951

12'000

9.97

8.75

7.32

5.93

4.92

3.97

12'001

12'050

10.00

8.79

7.37

5.98

4.96

4.01

12'051

12'100

10.05

8.84

7.42

6.04

5.00

4.06

12'101

12'150

10.09

8.88

7.46

6.08

5.04

4.10

12'151

12'200

10.12

8.92

7.51

6.13

5.07

4.14

12'201

12'250

10.16

8.97

7.55

6.18

5.10

4.17

12'251

12'300

10.19

9.00

7.58

6.22

5.13

4.21

12'301

12'350

10.23

9.04

7.63

6.26

5.17

4.24

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

12'351

12'400

10.28

9.08

7.68

6.32

5.21

4.29

12'401

12'450

10.31

9.12

7.73

6.37

5.24

4.33

12'451

12'500

10.35

9.16

7.77

6.41

5.27

4.37

12'501

12'550

10.40

9.21

7.82

6.47

5.32

4.41

12'551

12'600

10.43

9.25

7.86

6.51

5.35

4.45

12'601

12'650

10.47

9.28

7.90

6.56

5.38

4.48

12'651

12'700

10.50

9.32

7.94

6.60

5.41

4.51

12'701

12'750

10.55

9.37

8.00

6.66

5.45

4.56

12'751

12'800

10.58

9.40

8.04

6.69

5.49

4.59

12'801

12'850

10.62

9.43

8.08

6.74

5.52

4.62

12'851

12'900

10.66

9.48

8.13

6.79

5.57

4.67

12'901

12'950

10.69

9.52

8.17

6.83

5.60

4.70

12'951

13'000

10.73

9.56

8.22

6.87

5.63

4.73

13'001

13'050

10.76

9.60

8.25

6.92

5.67

4.77

13'051

13'100

10.80

9.64

8.30

6.97

5.71

4.81

13'101

13'150

10.83

9.68

8.34

7.02

5.74

4.85

13'151

13'200

10.87

9.72

8.38

7.06

5.77

4.87

13'201

13'250

10.91

9.76

8.42

7.11

5.83

4.91

13'251

13'300

10.94

9.79

8.46

7.16

5.88

4.95

13'301

13'350

10.97

9.83

8.50

7.20

5.92

4.98

13'351

13'400

11.01

9.87

8.54

7.24

5.97

5.01

13'401

13'450

11.05

9.91

8.58

7.29

6.02

5.05

13'451

13'500

11.09

9.95

8.62

7.33

6.06

5.08

13'501

13'550

11.12

9.98

8.66

7.37

6.10

5.12

13'551

13'600

11.16

10.03

8.71

7.43

6.15

5.16

13'601

13'650

11.19

10.06

8.74

7.46

6.19

5.19

13'651

13'700

11.23

10.10

8.78

7.50

6.24

5.22

13'701

13'750

11.27

10.14

8.83

7.56

6.29

5.26

13'751

13'800

11.30

10.17

8.86

7.59

6.33

5.29

13'801

13'850

11.34

10.21

8.90

7.63

6.38

5.32

13'851

13'900

11.37

10.24

8.94

7.68

6.42

5.35

13'901

13'950

11.41

10.28

8.99

7.72

6.47

5.40

13'951

14'000

11.44

10.31

9.02

7.76

6.51

5.43

14'001

14'050

11.47

10.35

9.06

7.80

6.56

5.46

14'051

14'100

11.52

10.39

9.11

7.84

6.61

5.50

14'101

14'150

11.55

10.42

9.15

7.88

6.65

5.53

14'151

14'200

11.58

10.46

9.19

7.92

6.69

5.56

14'201

14'250

11.61

10.50

9.22

7.96

6.73

5.59

14'251

14'300

11.65

10.54

9.26

8.00

6.79

5.63

14'301

14'350

11.69

10.58

9.30

8.04

6.83

5.66

14'351

14'400

11.71

10.61

9.34

8.08

6.87

5.69

14'401

14'450

11.76

10.65

9.37

8.12

6.92

5.73

14'451

14'500

11.79

10.68

9.41

8.17

6.96

5.75

14'501

14'550

11.82

10.71

9.45

8.21

6.99

5.80

14'551

14'600

11.85

10.74

9.48

8.24

7.03

5.85

14'601

14'650

11.89

10.79

9.52

8.29

7.08

5.89

14'651

14'700

11.93

10.82

9.55

8.33

7.12

5.94

14'701

14'750

11.95

10.85

9.59

8.37

7.16

5.98

14'751

14'800

11.99

10.89

9.63

8.41

7.21

6.03

14'801

14'850

12.03

10.92

9.67

8.45

7.24

6.07

14'851

14'900

12.06

10.96

9.71

8.48

7.29

6.12

14'901

14'950

12.09

10.99

9.75

8.53

7.33

6.16

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

14'951

15'000

12.13

11.03

9.78

8.57

7.37

6.20

15'001

15'050

12.16

11.06

9.82

8.61

7.41

6.25

15'051

15'100

12.19

11.10

9.85

8.64

7.44

6.29

15'101

15'150

12.23

11.13

9.90

8.68

7.49

6.34

15'151

15'200

12.26

11.17

9.93

8.72

7.53

6.38

15'201

15'250

12.30

11.21

9.96

8.76

7.57

6.42

15'251

15'300

12.33

11.24

10.00

8.80

7.62

6.47

15'301

15'350

12.37

11.28

10.04

8.83

7.65

6.51

15'351

15'400

12.40

11.31

10.07

8.87

7.69

6.54

15'401

15'450

12.43

11.34

10.11

8.90

7.73

6.58

15'451

15'500

12.47

11.38

10.15

8.94

7.78

6.63

15'501

15'550

12.50

11.41

10.18

8.98

7.82

6.67

15'551

15'600

12.53

11.44

10.22

9.01

7.85

6.70

15'601

15'650

12.57

11.48

10.25

9.06

7.90

6.75

15'651

15'700

12.61

11.51

10.28

9.10

7.94

6.79

15'701

15'750

12.64

11.54

10.32

9.13

7.97

6.83

15'751

15'800

12.68

11.59

10.36

9.17

8.01

6.87

15'801

15'850

12.71

11.61

10.39

9.21

8.05

6.91

15'851

15'900

12.74

11.65

10.43

9.25

8.09

6.95

15'901

15'950

12.78

11.69

10.46

9.28

8.12

6.99

15'951

16'000

12.82

11.72

10.50

9.32

8.16

7.04

16'001

16'050

12.85

11.76

10.53

9.35

8.20

7.08

16'051

16'100

12.89

11.79

10.57

9.39

8.24

7.12

16'101

16'150

12.94

11.83

10.61

9.43

8.28

7.16

16'151

16'200

12.97

11.86

10.64

9.47

8.32

7.20

16'201

16'250

13.01

11.90

10.67

9.50

8.35

7.24

16'251

16'300

13.05

11.92

10.71

9.53

8.39

7.27

16'301

16'350

13.10

11.96

10.75

9.57

8.43

7.32

16'351

16'400

13.14

12.00

10.78

9.61

8.47

7.36

16'401

16'450

13.18

12.03

10.81

9.64

8.51

7.39

16'451

16'500

13.23

12.07

10.85

9.68

8.55

7.44

16'501

16'550

13.26

12.10

10.89

9.71

8.58

7.47

16'551

16'600

13.31

12.14

10.92

9.75

8.62

7.51

16'601

16'650

13.34

12.17

10.95

9.79

8.65

7.54

16'651

16'700

13.39

12.21

10.99

9.83

8.70

7.59

16'701

16'750

13.43

12.25

11.03

9.87

8.73

7.62

16'751

16'800

13.47

12.29

11.06

9.90

8.76

7.66

16'801

16'850

13.52

12.33

11.10

9.94

8.81

7.70

16'851

16'900

13.55

12.37

11.13

9.97

8.84

7.73

16'901

16'950

13.60

12.41

11.17

10.00

8.87

7.78

16'951

17'000

13.64

12.45

11.20

10.04

8.91

7.82

17'001

18'000

14.04

12.89

11.59

10.42

9.30

8.21

18'001

19'000

14.75

13.66

12.41

11.17

10.01

8.94

19'001

20'000

15.39

14.36

13.17

11.99

10.81

9.66

20'001

21'000

15.97

14.99

13.86

12.73

11.60

10.48

21'001

22'000

16.48

15.55

14.47

13.40

12.33

11.25

22'001

23'000

16.96

16.07

15.04

14.01

12.99

11.96

23'001

24'000

17.40

16.54

15.56

14.57

13.59

12.61

24'001

25'000

17.79

16.97

16.03

15.09

14.15

13.20

25'001

26'000

18.16

17.37

16.47

15.56

14.66

13.75

26'001

27'000

18.51

17.75

16.88

16.00

15.13

14.26

27'001

28'000

18.82

18.08

17.25

16.41

15.57

14.73

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

28'001

29'000

19.11

18.41

17.60

16.79

15.98

15.16

29'001

30'000

19.36

18.69

17.92

17.14

16.36

15.57

30'001

31'000

19.58

18.94

18.21

17.47

16.71

15.95

31'001

32'000

19.80

19.17

18.47

17.76

17.04

16.31

32'001

33'000

20.00

19.40

18.71

18.02

17.33

16.64

33'001

34'000

20.19

19.60

18.94

18.27

17.60

16.93

34'001

35'000

20.36

19.80

19.15

18.50

17.85

17.20

35'001

36'000

20.53

19.98

19.35

18.72

18.09

17.46

36'001

37'000

20.69

20.16

19.54

18.93

18.32

17.70

37'001

38'000

20.84

20.32

19.72

19.12

18.53

17.93

38'001

39'000

20.98

20.47

19.89

19.31

18.73

18.15

39'001

40'000

21.12

20.62

20.06

19.49

18.92

18.36

40'001

41'000

21.23

20.76

20.21

19.65

19.10

18.55

41'001

42'000

21.33

20.87

20.35

19.82

19.28

18.74

42'001

43'000

21.43

20.98

20.47

19.96

19.44

18.92

43'001

44'000

21.52

21.08

20.58

20.09

19.59

19.09

44'001

45'000

21.61

21.18

20.69

20.21

19.72

19.23

45'001

46'000

21.69

21.27

20.80

20.32

19.85

19.37

46'001

47'000

21.77

21.36

20.90

20.43

19.97

19.50

47'001

48'000

21.85

21.45

20.99

20.54

20.08

19.63

48'001

49'000

21.93

21.53

21.09

20.64

20.19

19.75

49'001

50'000

21.99

21.61

21.17

20.74

20.30

19.86

50'001

51'000

22.06

21.69

21.26

20.83

20.40

19.97

51'001

52'000

22.13

21.76

21.34

20.92

20.50

20.08

52'001

53'000

22.19

21.83

21.42

21.00

20.59

20.18

53'001

54'000

22.25

21.90

21.49

21.09

20.68

20.28

54'001

55'000

22.31

21.96

21.57

21.17

20.77

20.37

55'001

56'000

22.37

22.02

21.63

21.24

20.85

20.46

56'001

57'000

22.42

22.08

21.70

21.32

20.93

20.55

57'001

58'000

22.47

22.14

21.77

21.39

21.01

20.64

58'001

59'000

22.53

22.20

21.83

21.46

21.09

20.72

59'001

60'000

22.57

22.25

21.89

21.52

21.16

20.80

60'001

61'000

22.62

22.31

21.95

21.59

21.23

20.87

61'001

62'000

22.67

22.36

22.01

21.65

21.30

20.95

62'001

63'000

22.71

22.41

22.06

21.71

21.37

21.02

63'001

64'000

22.75

22.46

22.11

21.77

21.43

21.09

64'001

65'000

22.80

22.50

22.17

21.83

21.49

21.16

65'001

66'000

22.84

22.55

22.21

21.88

21.55

21.22

66'001

67'000

22.88

22.59

22.26

21.94

21.61

21.29

67'001

68'000

22.91

22.63

22.31

21.99

21.67

21.35

68'001

69'000

22.95

22.67

22.35

22.04

21.72

21.41

69'001

70'000

22.99

22.71

22.40

22.09

21.78

21.46

70'001

71'000

23.02

22.75

22.44

22.14

21.83

21.52

71'001

72'000

23.05

22.79

22.48

22.18

21.88

21.57

72'001

73'000

23.09

22.82

22.53

22.23

21.93

21.63

73'001

74'000

23.12

22.86

22.57

22.27

21.98

21.68

74'001

75'000

23.15

22.89

22.60

22.31

22.02

21.73

75'001

76'000

23.18

22.93

22.64

22.35

22.07

21.78

76'001

77'000

23.21

22.96

22.68

22.39

22.11

21.83

77'001

78'000

23.24

22.99

22.71

22.43

22.15

21.87

78'001

79'000

23.27

23.02

22.75

22.47

22.20

21.92

79'001

80'000

23.29

23.06

22.78

22.51

22.24

21.96

Tarifstufe

H1Y

H2Y

H3Y

H4Y

H5Y

H6Y

Bruttolohn pro

Einelternfamilien/Alleinerziehende mit … zulagenberechtigten

Kindern im gleichen Haushalt

Monat in Fr.

Stufe von

Stufe bis

1 Kind

2 Kinder

3 Kinder

4 Kinder

5 Kinder

6 Kinder

Fr.

Fr.

80'001

81'000

23.32

23.08

22.81

22.55

22.28

22.01

81'001

82'000

23.35

23.11

22.85

22.58

22.32

22.05

82'001

83'000

23.37

23.14

22.88

22.62

22.35

22.09

83'001

84'000

23.40

23.17

22.91

22.65

22.39

22.13

84'001

85'000

23.42

23.20

22.94

22.68

22.43

22.17

85'001

86'000

23.44

23.22

22.97

22.71

22.46

22.21

86'001

87'000

23.47

23.25

23.00

22.75

22.50

22.25

87'001

88'000

23.49

23.27

23.02

22.78

22.53

22.28

88'001

89'000

23.51

23.30

23.05

22.81

22.56

22.32

89'001

90'000

23.53

23.32

23.08

22.84

22.60

22.35

90'001

91'000

23.55

23.34

23.10

22.87

22.63

22.39

91'001

92'000

23.57

23.37

23.13

22.89

22.66

22.42

92'001

93'000

23.57

23.38

23.15

22.92

22.69

22.45

93'001

94'000

23.58

23.38

23.16

22.94

22.72

22.48

94'001

95'000

23.58

23.39

23.17

22.95

22.73

22.51

95'001

96'000

23.59

23.40

23.18

22.97

22.75

22.53

96'001

97'000

23.59

23.41

23.19

22.98

22.76

22.55

97'001

98'000

23.60

23.41

23.20

22.99

22.78

22.56

98'001

99'000

23.60

23.42

23.21

23.00

22.79

22.58

99'001

100'000

23.61

23.43

23.22

23.01

22.80

22.59

100'001

101'000

23.61

23.43

23.23

23.02

22.82

22.61

101'001

102'000

23.62

23.44

23.24

23.03

22.83

22.62

102'001

103'000

23.62

23.45

23.24

23.04

22.84

22.64

103'001

104'000

23.63

23.45

23.25

23.05

22.85

22.65

104'001

105'000

23.63

23.46

23.26

23.06

22.87

22.67

105'001

106'000

23.64

23.47

23.27

23.07

22.88

22.68

106'001

107'000

23.64

23.47

23.28

23.08

22.89

22.69

107'001

108'000

23.65

23.48

23.29

23.09

22.90

22.71

108'001

109'000

23.65

23.48

23.29

23.10

22.91

22.72

109'001

110'000

23.65

23.49

23.30

23.11

22.92

22.73

110'001

111'000

23.66

23.50

23.31

23.12

22.93

22.75

111'001

112'000

23.66

23.50

23.32

23.13

22.94

22.76

112'001

113'000

23.67

23.51

23.32

23.14

22.95

22.77

113'001

114'000

23.67

23.51

23.33

23.15

22.96

22.78

114'001

115'000

23.68

23.52

23.34

23.16

22.97

22.79

115'001

116'000

23.68

23.52

23.34

23.16

22.98

22.80

116'001

117'000

23.68

23.53

23.35

23.17

22.99

22.82

117'001

118'000

23.69

23.53

23.36

23.18

23.00

22.83

118'001

119'000

23.69

23.54

23.36

23.19

23.01

22.84

119'001

120'000

23.69

23.54

23.37

23.20

23.02

22.85

120'001

121'000

23.70

23.55

23.38

23.20

23.03

22.86

121'001

122'000

23.70

23.55

23.38

23.21

23.04

22.87

122'001

123'000

23.70

23.56

23.39

23.22

23.05

22.88

123'001

124'000

23.71

23.56

23.39

23.23

23.06

22.89

124'001

125'000

23.71

23.57

23.40

23.23

23.07

22.90

125'001

126'000

23.71

23.57

23.40

23.24

23.07

22.91

126'001

127'000

23.72

23.57

23.41

23.25

23.08

22.92

127'001

128'000

23.72

23.58

23.42

23.25

23.09

22.93