Tarif BN 2024 | Tarif für verheiratete Alleinverdiener ohne Kirchensteuer (pdf)

für ausländische Arbeitnehmer/innen

Monatstarif

für Alleinverdiener

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur

ein Ehegatte erwerbstätig ist

Stufe von Stufe bis

Fr.

Fr.

Fr.

%

Fr.

%

Fr.

%

Fr.

%

Fr.

%

Fr.

%

Fr.

%

Fr.

%

1

1'000

8.00

0.00

8.00

0.00

8.00

0.00

8.00

0.00

8.00

0.00

8.00

0.00

8.00

0.00

8.00

0.00

1'001

1'050

8.00

0.78

8.00

0.78

8.00

0.78

8.00

0.78

8.00

0.78

8.00

0.78

8.00

0.78

8.00

0.78

1'051

1'100

8.00

0.74

8.00

0.74

8.00

0.74

8.00

0.74

8.00

0.74

8.00

0.74

8.00

0.74

8.00

0.74

1'101

1'150

8.00

0.71

8.00

0.71

8.00

0.71

8.00

0.71

8.00

0.71

8.00

0.71

8.00

0.71

8.00

0.71

1'151

1'200

8.00

0.68

8.00

0.68

8.00

0.68

8.00

0.68

8.00

0.68

8.00

0.68

8.00

0.68

8.00

0.68

1'201

1'250

8.00

0.65

8.00

0.65

8.00

0.65

8.00

0.65

8.00

0.65

8.00

0.65

8.00

0.65

8.00

0.65

1'251

1'300

8.00

0.63

8.00

0.63

8.00

0.63

8.00

0.63

8.00

0.63

8.00

0.63

8.00

0.63

8.00

0.63

1'301

1'350

8.00

0.60

8.00

0.60

8.00

0.60

8.00

0.60

8.00

0.60

8.00

0.60

8.00

0.60

8.00

0.60

1'351

1'400

8.00

0.58

8.00

0.58

8.00

0.58

8.00

0.58

8.00

0.58

8.00

0.58

8.00

0.58

8.00

0.58

1'401

1'450

8.00

0.56

8.00

0.56

8.00

0.56

8.00

0.56

8.00

0.56

8.00

0.56

8.00

0.56

8.00

0.56

1'451

1'500

8.00

0.54

8.00

0.54

8.00

0.54

8.00

0.54

8.00

0.54

8.00

0.54

8.00

0.54

8.00

0.54

1'501

1'550

8.00

0.52

8.00

0.52

8.00

0.52

8.00

0.52

8.00

0.52

8.00

0.52

8.00

0.52

8.00

0.52

1'551

1'600

8.00

0.51

8.00

0.51

8.00

0.51

8.00

0.51

8.00

0.51

8.00

0.51

8.00

0.51

8.00

0.51

1'601

1'650

8.00

0.49

8.00

0.49

8.00

0.49

8.00

0.49

8.00

0.49

8.00

0.49

8.00

0.49

8.00

0.49

1'651

1'700

8.00

0.48

8.00

0.48

8.00

0.48

8.00

0.48

8.00

0.48

8.00

0.48

8.00

0.48

8.00

0.48

1'701

1'750

8.00

0.46

8.00

0.46

8.00

0.46

8.00

0.46

8.00

0.46

8.00

0.46

8.00

0.46

8.00

0.46

1'751

1'800

8.00

0.45

8.00

0.45

8.00

0.45

8.00

0.45

8.00

0.45

8.00

0.45

8.00

0.45

8.00

0.45

1'801

1'850

8.00

0.44

8.00

0.44

8.00

0.44

8.00

0.44

8.00

0.44

8.00

0.44

8.00

0.44

8.00

0.44

1'851

1'900

8.00

0.43

8.00

0.43

8.00

0.43

8.00

0.43

8.00

0.43

8.00

0.43

8.00

0.43

8.00

0.43

1'901

1'950

8.00

0.42

8.00

0.42

8.00

0.42

8.00

0.42

8.00

0.42

8.00

0.42

8.00

0.42

8.00

0.42

1'951

2'000

8.00

0.41

8.00

0.41

8.00

0.41

8.00

0.41

8.00

0.41

8.00

0.41

8.00

0.41

8.00

0.41

2'001

2'050

8.00

0.40

8.00

0.40

8.00

0.40

8.00

0.40

8.00

0.40

8.00

0.40

8.00

0.40

8.00

0.40

2'051

2'100

8.00

0.39

8.00

0.39

8.00

0.39

8.00

0.39

8.00

0.39

8.00

0.39

8.00

0.39

8.00

0.39

2'101

2'150

8.00

0.38

8.00

0.38

8.00

0.38

8.00

0.38

8.00

0.38

8.00

0.38

8.00

0.38

8.00

0.38

2'151

2'200

8.00

0.37

8.00

0.37

8.00

0.37

8.00

0.37

8.00

0.37

8.00

0.37

8.00

0.37

8.00

0.37

2'201

2'250

8.00

0.36

8.00

0.36

8.00

0.36

8.00

0.36

8.00

0.36

8.00

0.36

8.00

0.36

8.00

0.36

2'251

2'300

8.00

0.35

8.00

0.35

8.00

0.35

8.00

0.35

8.00

0.35

8.00

0.35

8.00

0.35

8.00

0.35

2'301

2'350

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

2'351

2'400

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

8.00

0.34

2'401

2'450

8.00

0.33

8.00

0.33

8.00

0.33

8.00

0.33

8.00

0.33

8.00

0.33

8.00

0.33

8.00

0.33

2'451

2'500

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

2'501

2'550

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

8.00

0.32

2'551

2'600

8.00

0.31

8.00

0.31

8.00

0.31

8.00

0.31

8.00

0.31

8.00

0.31

8.00

0.31

8.00

0.31

2'601

2'650

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

2'651

2'700

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

8.00

0.30

2'701

2'750

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

2'751

2'800

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

8.00

0.29

2'801

2'850

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

2'851

2'900

26.00

0.90

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

8.00

0.28

2'901

2'950

27.00

0.92

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

2'951

3'000

28.00

0.94

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

8.00

0.27

3'001

3'050

29.00

0.96

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

3'051

3'100

30.00

0.98

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

3'101

3'150

30.00

0.96

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

8.00

0.26

3'151

3'200

31.00

0.98

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

3'201

3'250

32.00

0.99

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

8.00

0.25

3'251

3'300

33.00

1.01

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

3'301

3'350

34.00

1.02

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

3'351

3'400

36.00

1.07

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

8.00

0.24

3'401

3'450

38.00

1.11

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

3'451

3'500

40.00

1.15

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

8.00

0.23

1

Für in ungetrennter

Ehe lebende Ehegatten, bei welchen nur

ein Ehegatte erwerbstätig ist

Stufe von Stufe bis

Fr.

Fr.

Fr.

42.00

%

1.19

Fr.

8.00

%

0.23

Fr.

8.00

%

0.23

Fr.

8.00

%

0.23

Fr.

8.00

%

0.23

Fr.

8.00

%

0.23

Fr.

8.00

%

0.23

8.00

0.23

3'551

3'600

43.00

1.20

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

3'601

3'650

46.00

1.27

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

3'651

3'700

48.00

1.31

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

8.00

0.22

3'701

3'750

50.00

1.34

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

3'751

3'800

53.00

1.40

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

3'801

3'850

55.00

1.44

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

3'851

3'900

57.00

1.47

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

8.00

0.21

3'901

3'950

60.00

1.53

26.00

0.66

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

3'951

4'000

62.00

1.56

27.00

0.68

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

4'001

4'050

65.00

1.61

28.00

0.70

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

4'051

4'100

68.00

1.67

29.00

0.71

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

8.00

0.20

4'101

4'150

71.00

1.72

30.00

0.73

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

4'151

4'200

76.00

1.82

30.00

0.72

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

4'201

4'250

80.00

1.89

32.00

0.76

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

4'251

4'300

83.00

1.94

32.00

0.75

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

8.00

0.19

4'301

4'350

86.00

1.99

33.00

0.76

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

4'351

4'400

90.00

2.06

35.00

0.80

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

4'401

4'450

94.00

2.12

36.00

0.81

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

4'451

4'500

97.00

2.17

38.00

0.85

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

4'501

4'550

102.00

2.25

40.00

0.88

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

8.00

0.18

4'551

4'600

105.00

2.30

42.00

0.92

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

4'601

4'650

109.00

2.36

43.00

0.93

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

4'651

4'700

114.00

2.44

46.00

0.98

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

4'701

4'750

117.00

2.48

48.00

1.02

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

4'751

4'800

121.00

2.53

50.00

1.05

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

4'801

4'850

127.00

2.63

53.00

1.10

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

8.00

0.17

4'851

4'900

130.00

2.67

55.00

1.13

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

4'901

4'950

134.00

2.72

57.00

1.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

4'951

5'000

140.00

2.81

60.00

1.21

26.00

0.52

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

5'001

5'050

144.00

2.87

62.00

1.23

27.00

0.54

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

5'051

5'100

148.00

2.92

65.00

1.28

28.00

0.55

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

5'101

5'150

154.00

3.00

68.00

1.33

29.00

0.57

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

8.00

0.16

5'151

5'200

158.00

3.05

71.00

1.37

30.00

0.58

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'201

5'250

163.00

3.12

73.00

1.40

30.00

0.57

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'251

5'300

169.00

3.20

77.00

1.46

32.00

0.61

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'301

5'350

174.00

3.27

80.00

1.50

32.00

0.60

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'351

5'400

178.00

3.31

82.00

1.53

33.00

0.61

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'401

5'450

184.00

3.39

86.00

1.59

35.00

0.65

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'451

5'500

189.00

3.45

89.00

1.63

36.00

0.66

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'501

5'550

194.00

3.51

92.00

1.67

38.00

0.69

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'551

5'600

201.00

3.61

97.00

1.74

40.00

0.72

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'601

5'650

206.00

3.66

100.00

1.78

42.00

0.75

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'651

5'700

210.00

3.70

103.00

1.81

43.00

0.76

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'701

5'750

217.00

3.79

107.00

1.87

46.00

0.80

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'751

5'800

222.00

3.84

111.00

1.92

48.00

0.83

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'801

5'850

227.00

3.90

114.00

1.96

50.00

0.86

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'851

5'900

233.00

3.97

119.00

2.03

53.00

0.90

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'901

5'950

238.00

4.02

123.00

2.08

55.00

0.93

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'951

6'000

243.00

4.07

126.00

2.11

57.00

0.95

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'001

6'050

250.00

4.15

131.00

2.17

60.00

1.00

26.00

0.43

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'051

6'100

255.00

4.20

135.00

2.22

62.00

1.02

27.00

0.44

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'101

6'150

259.00

4.23

139.00

2.27

65.00

1.06

28.00

0.46

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'151

6'200

266.00

4.31

144.00

2.33

68.00

1.10

29.00

0.47

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'201

6'250

271.00

4.35

148.00

2.38

71.00

1.14

30.00

0.48

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'251

6'300

276.00

4.40

152.00

2.42

73.00

1.16

30.00

0.48

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'301

6'350

283.00

4.47

158.00

2.50

77.00

1.22

32.00

0.51

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'351

6'400

288.00

4.52

162.00

2.54

80.00

1.25

32.00

0.50

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'401

6'450

293.00

4.56

166.00

2.58

82.00

1.28

33.00

0.51

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'451

6'500

300.00

4.63

172.00

2.66

86.00

1.33

35.00

0.54

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'501

6'550

306.00

4.69

176.00

2.70

89.00

1.36

36.00

0.55

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'551

6'600

311.00

4.73

181.00

2.75

92.00

1.40

38.00

0.58

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'601

6'650

318.00

4.80

187.00

2.82

97.00

1.46

40.00

0.60

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'651

6'700

324.00

4.85

192.00

2.88

100.00

1.50

42.00

0.63

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'701

6'750

329.00

4.89

196.00

2.91

103.00

1.53

43.00

0.64

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'751

6'800

336.00

4.96

202.00

2.98

107.00

1.58

46.00

0.68

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'801

6'850

341.00

5.00

207.00

3.03

111.00

1.63

48.00

0.70

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'851

6'900

348.00

5.06

213.00

3.10

116.00

1.69

51.00

0.74

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

2

Für in ungetrennter

Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

353.00

%

5.10

Fr.

217.00

%

3.13

Fr.

119.00

%

1.72

Fr.

53.00

%

0.77

Fr.

8.00

%

0.12

Fr.

8.00

%

0.12

Fr.

8.00

%

0.12

8.00

0.12

6'951

7'000

359.00

5.15

222.00

3.18

123.00

1.76

55.00

0.79

8.00

0.11

8.00

0.11

8.00

0.11

8.00

0.11

7'001

7'050

366.00

5.21

228.00

3.25

127.00

1.81

58.00

0.83

25.00

0.36

8.00

0.11

8.00

0.11

8.00

0.11

7'051

7'100

371.00

5.24

233.00

3.29

131.00

1.85

60.00

0.85

26.00

0.37

8.00

0.11

8.00

0.11

8.00

0.11

7'101

7'150

379.00

5.32

239.00

3.35

137.00

1.92

63.00

0.88

27.00

0.38

8.00

0.11

8.00

0.11

8.00

0.11

7'151

7'200

385.00

5.37

244.00

3.40

141.00

1.97

66.00

0.92

28.00

0.39

8.00

0.11

8.00

0.11

8.00

0.11

7'201

7'250

392.00

5.43

250.00

3.46

146.00

2.02

69.00

0.96

29.00

0.40

8.00

0.11

8.00

0.11

8.00

0.11

7'251

7'300

399.00

5.48

254.00

3.49

150.00

2.06

72.00

0.99

30.00

0.41

8.00

0.11

8.00

0.11

8.00

0.11

7'301

7'350

406.00

5.54

263.00

3.59

156.00

2.13

76.00

1.04

31.00

0.42

8.00

0.11

8.00

0.11

8.00

0.11

7'351

7'400

412.00

5.59

269.00

3.65

160.00

2.17

78.00

1.06

32.00

0.43

8.00

0.11

8.00

0.11

8.00

0.11

7'401

7'450

420.00

5.66

276.00

3.72

166.00

2.24

82.00

1.10

33.00

0.44

8.00

0.11

8.00

0.11

8.00

0.11

7'451

7'500

426.00

5.70

281.00

3.76

170.00

2.27

85.00

1.14

34.00

0.45

8.00

0.11

8.00

0.11

8.00

0.11

7'501

7'550

432.00

5.74

286.00

3.80

174.00

2.31

88.00

1.17

35.00

0.47

8.00

0.11

8.00

0.11

8.00

0.11

7'551

7'600

439.00

5.80

293.00

3.87

180.00

2.38

92.00

1.21

38.00

0.50

8.00

0.11

8.00

0.11

8.00

0.11

7'601

7'650

446.00

5.85

299.00

3.92

185.00

2.43

95.00

1.25

39.00

0.51

8.00

0.10

8.00

0.10

8.00

0.10

7'651

7'700

453.00

5.90

306.00

3.99

191.00

2.49

100.00

1.30

42.00

0.55

8.00

0.10

8.00

0.10

8.00

0.10

7'701

7'750

459.00

5.94

311.00

4.03

196.00

2.54

103.00

1.33

43.00

0.56

8.00

0.10

8.00

0.10

8.00

0.10

7'751

7'800

467.00

6.01

318.00

4.09

202.00

2.60

107.00

1.38

46.00

0.59

8.00

0.10

8.00

0.10

8.00

0.10

7'801

7'850

473.00

6.04

324.00

4.14

207.00

2.65

111.00

1.42

48.00

0.61

8.00

0.10

8.00

0.10

8.00

0.10

7'851

7'900

481.00

6.11

332.00

4.22

213.00

2.70

116.00

1.47

51.00

0.65

8.00

0.10

8.00

0.10

8.00

0.10

7'901

7'950

487.00

6.15

338.00

4.26

218.00

2.75

119.00

1.50

53.00

0.67

8.00

0.10

8.00

0.10

8.00

0.10

7'951

8'000

494.00

6.19

345.00

4.33

224.00

2.81

124.00

1.55

56.00

0.70

8.00

0.10

8.00

0.10

8.00

0.10

8'001

8'050

501.00

6.24

351.00

4.37

228.00

2.84

128.00

1.60

58.00

0.72

25.00

0.31

8.00

0.10

8.00

0.10

8'051

8'100

508.00

6.29

358.00

4.43

234.00

2.90

133.00

1.65

61.00

0.76

27.00

0.33

8.00

0.10

8.00

0.10

8'101

8'150

514.00

6.33

364.00

4.48

239.00

2.94

137.00

1.69

64.00

0.79

27.00

0.33

8.00

0.10

8.00

0.10

8'151

8'200

522.00

6.39

372.00

4.55

245.00

3.00

142.00

1.74

67.00

0.82

28.00

0.34

8.00

0.10

8.00

0.10

8'201

8'250

528.00

6.42

378.00

4.60

250.00

3.04

146.00

1.78

70.00

0.85

29.00

0.35

8.00

0.10

8.00

0.10

8'251

8'300

534.00

6.45

384.00

4.64

254.00

3.07

150.00

1.81

72.00

0.87

30.00

0.36

8.00

0.10

8.00

0.10

8'301

8'350

541.00

6.50

391.00

4.70

260.00

3.12

156.00

1.87

76.00

0.91

31.00

0.37

8.00

0.10

8.00

0.10

8'351

8'400

548.00

6.54

398.00

4.75

265.00

3.16

160.00

1.91

78.00

0.93

32.00

0.38

8.00

0.10

8.00

0.10

8'401

8'450

555.00

6.59

405.00

4.81

271.00

3.22

166.00

1.97

82.00

0.97

33.00

0.39

8.00

0.09

8.00

0.09

8'451

8'500

561.00

6.62

411.00

4.85

276.00

3.26

170.00

2.01

85.00

1.00

34.00

0.40

8.00

0.09

8.00

0.09

8'501

8'550

569.00

6.67

419.00

4.91

282.00

3.31

176.00

2.06

89.00

1.04

36.00

0.42

8.00

0.09

8.00

0.09

8'551

8'600

575.00

6.71

425.00

4.96

287.00

3.35

181.00

2.11

92.00

1.07

38.00

0.44

8.00

0.09

8.00

0.09

8'601

8'650

582.00

6.75

432.00

5.01

293.00

3.40

187.00

2.17

97.00

1.12

40.00

0.46

8.00

0.09

8.00

0.09

8'651

8'700

589.00

6.79

439.00

5.06

298.00

3.44

192.00

2.21

100.00

1.15

42.00

0.48

8.00

0.09

8.00

0.09

8'701

8'750

596.00

6.83

446.00

5.11

304.00

3.48

198.00

2.27

104.00

1.19

44.00

0.50

8.00

0.09

8.00

0.09

8'751

8'800

603.00

6.87

453.00

5.16

309.00

3.52

202.00

2.30

108.00

1.23

46.00

0.52

8.00

0.09

8.00

0.09

8'801

8'850

610.00

6.91

460.00

5.21

315.00

3.57

208.00

2.36

112.00

1.27

49.00

0.56

8.00

0.09

8.00

0.09

8'851

8'900

617.00

6.95

466.00

5.25

319.00

3.59

213.00

2.40

116.00

1.31

51.00

0.57

8.00

0.09

8.00

0.09

8'901

8'950

624.00

6.99

474.00

5.31

325.00

3.64

219.00

2.45

121.00

1.36

54.00

0.61

8.00

0.09

8.00

0.09

8'951

9'000

631.00

7.03

480.00

5.35

330.00

3.68

224.00

2.50

124.00

1.38

56.00

0.62

8.00

0.09

8.00

0.09

9'001

9'050

637.00

7.06

486.00

5.39

335.00

3.71

228.00

2.53

128.00

1.42

58.00

0.64

25.00

0.28

25.00

0.28

9'051

9'100

645.00

7.11

493.00

5.43

343.00

3.78

234.00

2.58

133.00

1.47

61.00

0.67

27.00

0.30

27.00

0.30

9'101

9'150

652.00

7.15

499.00

5.47

349.00

3.82

239.00

2.62

137.00

1.50

64.00

0.70

27.00

0.30

27.00

0.30

9'151

9'200

660.00

7.19

507.00

5.53

357.00

3.89

245.00

2.67

142.00

1.55

67.00

0.73

28.00

0.31

28.00

0.31

9'201

9'250

666.00

7.22

513.00

5.56

363.00

3.93

250.00

2.71

146.00

1.58

70.00

0.76

29.00

0.31

29.00

0.31

9'251

9'300

674.00

7.27

520.00

5.61

371.00

4.00

256.00

2.76

152.00

1.64

73.00

0.79

30.00

0.32

30.00

0.32

9'301

9'350

681.00

7.30

527.00

5.65

377.00

4.04

261.00

2.80

156.00

1.67

76.00

0.82

31.00

0.33

31.00

0.33

9'351

9'400

689.00

7.35

534.00

5.70

384.00

4.10

267.00

2.85

162.00

1.73

80.00

0.85

32.00

0.34

32.00

0.34

9'401

9'450

696.00

7.38

541.00

5.74

391.00

4.15

272.00

2.89

166.00

1.76

82.00

0.87

33.00

0.35

33.00

0.35

9'451

9'500

703.00

7.42

548.00

5.78

398.00

4.20

278.00

2.93

172.00

1.82

86.00

0.91

35.00

0.37

35.00

0.37

9'501

9'550

710.00

7.45

554.00

5.82

404.00

4.24

283.00

2.97

176.00

1.85

89.00

0.93

36.00

0.38

36.00

0.38

9'551

9'600

718.00

7.50

562.00

5.87

412.00

4.30

289.00

3.02

183.00

1.91

93.00

0.97

39.00

0.41

39.00

0.41

9'601

9'650

725.00

7.53

568.00

5.90

418.00

4.34

293.00

3.04

187.00

1.94

97.00

1.01

40.00

0.42

40.00

0.42

9'651

9'700

732.00

7.57

576.00

5.95

425.00

4.39

299.00

3.09

193.00

1.99

101.00

1.04

42.00

0.43

42.00

0.43

9'701

9'750

739.00

7.60

583.00

5.99

432.00

4.44

304.00

3.13

198.00

2.04

104.00

1.07

44.00

0.45

44.00

0.45

9'751

9'800

747.00

7.64

591.00

6.05

439.00

4.49

310.00

3.17

204.00

2.09

109.00

1.12

47.00

0.48

47.00

0.48

9'801

9'850

753.00

7.66

597.00

6.08

445.00

4.53

315.00

3.21

208.00

2.12

112.00

1.14

49.00

0.50

49.00

0.50

9'851

9'900

760.00

7.70

604.00

6.12

451.00

4.57

319.00

3.23

213.00

2.16

116.00

1.17

51.00

0.52

51.00

0.52

9'901

9'950

768.00

7.74

611.00

6.16

459.00

4.62

325.00

3.27

219.00

2.21

121.00

1.22

54.00

0.54

54.00

0.54

9'951

10'000

774.00

7.76

618.00

6.20

465.00

4.66

330.00

3.31

224.00

2.25

124.00

1.24

56.00

0.56

56.00

0.56

10'001

10'050

782.00

7.80

626.00

6.24

472.00

4.71

336.00

3.35

230.00

2.29

129.00

1.29

59.00

0.59

59.00

0.59

10'051

10'100

789.00

7.83

633.00

6.28

479.00

4.75

341.00

3.38

235.00

2.33

133.00

1.32

61.00

0.61

61.00

0.61

10'101

10'150

797.00

7.87

641.00

6.33

486.00

4.80

347.00

3.43

241.00

2.38

138.00

1.36

65.00

0.64

65.00

0.64

10'151

10'200

804.00

7.90

647.00

6.36

492.00

4.84

352.00

3.46

246.00

2.42

142.00

1.40

67.00

0.66

67.00

0.66

10'201

10'250

811.00

7.93

655.00

6.41

500.00

4.89

358.00

3.50

252.00

2.46

148.00

1.45

71.00

0.69

71.00

0.69

10'251

10'300

818.00

7.96

662.00

6.44

506.00

4.92

363.00

3.53

257.00

2.50

152.00

1.48

73.00

0.71

73.00

0.71

3

Für in ungetrennter Ehe lebende

Ehegatten, bei welchen nur

ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

826.00

%

8.00

Fr.

670.00

%

6.49

Fr.

514.00

%

4.98

Fr.

370.00

%

3.58

Fr.

263.00

%

2.55

Fr.

158.00

%

1.53

Fr.

77.00

%

0.75

77.00

0.75

10'351

10'400

833.00

8.03

676.00

6.52

520.00

5.01

375.00

3.61

267.00

2.57

162.00

1.56

80.00

0.77

80.00

0.77

10'401

10'450

841.00

8.07

684.00

6.56

528.00

5.06

381.00

3.65

273.00

2.62

168.00

1.61

84.00

0.81

84.00

0.81

10'451

10'500

848.00

8.10

691.00

6.60

535.00

5.11

386.00

3.68

278.00

2.65

172.00

1.64

87.00

0.83

87.00

0.83

10'501

10'550

856.00

8.13

699.00

6.64

543.00

5.16

392.00

3.72

284.00

2.70

178.00

1.69

91.00

0.86

91.00

0.86

10'551

10'600

864.00

8.17

706.00

6.68

549.00

5.19

397.00

3.75

289.00

2.73

183.00

1.73

94.00

0.89

94.00

0.89

10'601

10'650

870.00

8.19

712.00

6.70

556.00

5.23

402.00

3.78

293.00

2.76

187.00

1.76

97.00

0.91

97.00

0.91

10'651

10'700

879.00

8.23

719.00

6.74

563.00

5.27

410.00

3.84

299.00

2.80

193.00

1.81

101.00

0.95

101.00

0.95

10'701

10'750

886.00

8.26

726.00

6.77

570.00

5.31

417.00

3.89

304.00

2.83

198.00

1.85

104.00

0.97

104.00

0.97

10'751

10'800

895.00

8.31

734.00

6.81

578.00

5.36

424.00

3.94

310.00

2.88

204.00

1.89

109.00

1.01

109.00

1.01

10'801

10'850

902.00

8.33

741.00

6.85

585.00

5.40

430.00

3.97

315.00

2.91

209.00

1.93

112.00

1.03

112.00

1.03

10'851

10'900

910.00

8.37

749.00

6.89

592.00

5.44

438.00

4.03

321.00

2.95

215.00

1.98

117.00

1.08

117.00

1.08

10'901

10'950

918.00

8.40

755.00

6.91

599.00

5.48

444.00

4.06

326.00

2.98

220.00

2.01

121.00

1.11

121.00

1.11

10'951

11'000

926.00

8.44

763.00

6.95

607.00

5.53

452.00

4.12

332.00

3.03

226.00

2.06

126.00

1.15

126.00

1.15

11'001

11'050

934.00

8.47

770.00

6.98

614.00

5.57

458.00

4.15

337.00

3.06

231.00

2.10

129.00

1.17

129.00

1.17

11'051

11'100

942.00

8.51

778.00

7.02

622.00

5.62

466.00

4.21

343.00

3.10

237.00

2.14

135.00

1.22

135.00

1.22

11'101

11'150

950.00

8.54

785.00

7.06

629.00

5.65

472.00

4.24

348.00

3.13

241.00

2.17

139.00

1.25

139.00

1.25

11'151

11'200

958.00

8.57

793.00

7.10

636.00

5.69

480.00

4.30

354.00

3.17

247.00

2.21

144.00

1.29

144.00

1.29

11'201

11'250

965.00

8.60

800.00

7.13

643.00

5.73

487.00

4.34

359.00

3.20

252.00

2.24

148.00

1.32

148.00

1.32

11'251

11'300

974.00

8.64

808.00

7.17

651.00

5.77

495.00

4.39

365.00

3.24

258.00

2.29

154.00

1.37

154.00

1.37

11'301

11'350

981.00

8.66

816.00

7.21

658.00

5.81

502.00

4.43

370.00

3.27

263.00

2.32

158.00

1.40

158.00

1.40

11'351

11'400

988.00

8.69

823.00

7.24

664.00

5.84

508.00

4.47

375.00

3.30

267.00

2.35

162.00

1.42

162.00

1.42

11'401

11'450

997.00

8.73

831.00

7.27

672.00

5.88

516.00

4.52

381.00

3.33

273.00

2.39

168.00

1.47

168.00

1.47

11'451

11'500

1'004.00

8.75

838.00

7.30

679.00

5.92

523.00

4.56

386.00

3.36

278.00

2.42

172.00

1.50

172.00

1.50

11'501

11'550

1'012.00

8.78

846.00

7.34

687.00

5.96

530.00

4.60

392.00

3.40

284.00

2.46

178.00

1.54

178.00

1.54

11'551

11'600

1'020.00

8.81

854.00

7.38

693.00

5.99

537.00

4.64

397.00

3.43

289.00

2.50

183.00

1.58

183.00

1.58

11'601

11'650

1'029.00

8.85

863.00

7.42

701.00

6.03

545.00

4.69

403.00

3.47

295.00

2.54

189.00

1.63

189.00

1.63

11'651

11'700

1'036.00

8.87

870.00

7.45

708.00

6.06

552.00

4.73

408.00

3.49

300.00

2.57

194.00

1.66

194.00

1.66

11'701

11'750

1'045.00

8.91

878.00

7.49

716.00

6.11

560.00

4.78

415.00

3.54

306.00

2.61

200.00

1.71

200.00

1.71

11'751

11'800

1'052.00

8.93

886.00

7.52

723.00

6.14

567.00

4.82

420.00

3.57

311.00

2.64

205.00

1.74

205.00

1.74

11'801

11'850

1'061.00

8.97

894.00

7.56

730.00

6.17

574.00

4.85

426.00

3.60

317.00

2.68

211.00

1.78

211.00

1.78

11'851

11'900

1'070.00

9.01

902.00

7.60

738.00

6.21

581.00

4.89

431.00

3.63

322.00

2.71

215.00

1.81

215.00

1.81

11'901

11'950

1'078.00

9.04

910.00

7.63

746.00

6.26

589.00

4.94

437.00

3.66

328.00

2.75

221.00

1.85

221.00

1.85

11'951

12'000

1'086.00

9.07

918.00

7.67

754.00

6.30

596.00

4.98

442.00

3.69

332.00

2.77

226.00

1.89

226.00

1.89

12'001

12'050

1'095.00

9.11

926.00

7.70

762.00

6.34

604.00

5.02

448.00

3.73

338.00

2.81

232.00

1.93

232.00

1.93

12'051

12'100

1'103.00

9.13

933.00

7.73

769.00

6.37

611.00

5.06

453.00

3.75

343.00

2.84

237.00

1.96

237.00

1.96

12'101

12'150

1'112.00

9.17

942.00

7.77

777.00

6.41

619.00

5.11

463.00

3.82

350.00

2.89

243.00

2.00

243.00

2.00

12'151

12'200

1'119.00

9.19

949.00

7.79

784.00

6.44

625.00

5.13

469.00

3.85

354.00

2.91

247.00

2.03

247.00

2.03

12'201

12'250

1'127.00

9.22

956.00

7.82

791.00

6.47

632.00

5.17

475.00

3.89

359.00

2.94

252.00

2.06

252.00

2.06

12'251

12'300

1'136.00

9.25

965.00

7.86

799.00

6.51

639.00

5.21

483.00

3.93

365.00

2.97

258.00

2.10

258.00

2.10

12'301

12'350

1'144.00

9.28

972.00

7.89

807.00

6.55

646.00

5.24

490.00

3.98

370.00

3.00

263.00

2.13

263.00

2.13

12'351

12'400

1'153.00

9.32

981.00

7.93

815.00

6.59

654.00

5.28

498.00

4.02

376.00

3.04

269.00

2.17

269.00

2.17

12'401

12'450

1'161.00

9.34

988.00

7.95

822.00

6.62

661.00

5.32

505.00

4.06

381.00

3.07

274.00

2.21

274.00

2.21

12'451

12'500

1'169.00

9.37

997.00

7.99

831.00

6.66

669.00

5.36

513.00

4.11

388.00

3.11

280.00

2.24

280.00

2.24

12'501

12'550

1'178.00

9.41

1'006.00

8.03

838.00

6.69

676.00

5.40

520.00

4.15

393.00

3.14

285.00

2.28

285.00

2.28

12'551

12'600

1'186.00

9.43

1'014.00

8.06

847.00

6.74

684.00

5.44

528.00

4.20

399.00

3.17

291.00

2.31

291.00

2.31

12'601

12'650

1'196.00

9.47

1'024.00

8.11

856.00

6.78

693.00

5.49

536.00

4.25

406.00

3.22

297.00

2.35

297.00

2.35

12'651

12'700

1'204.00

9.50

1'032.00

8.14

864.00

6.82

701.00

5.53

543.00

4.28

411.00

3.24

302.00

2.38

302.00

2.38

12'701

12'750

1'213.00

9.53

1'041.00

8.18

872.00

6.85

709.00

5.57

551.00

4.33

417.00

3.28

308.00

2.42

308.00

2.42

12'751

12'800

1'221.00

9.56

1'049.00

8.21

879.00

6.88

716.00

5.60

558.00

4.37

422.00

3.30

313.00

2.45

313.00

2.45

12'801

12'850

1'230.00

9.59

1'057.00

8.24

888.00

6.92

724.00

5.65

565.00

4.41

428.00

3.34

319.00

2.49

319.00

2.49

12'851

12'900

1'238.00

9.62

1'066.00

8.28

896.00

6.96

732.00

5.69

572.00

4.44

433.00

3.36

324.00

2.52

324.00

2.52

12'901

12'950

1'248.00

9.66

1'074.00

8.31

904.00

6.99

740.00

5.73

580.00

4.49

439.00

3.40

330.00

2.55

330.00

2.55

12'951

13'000

1'256.00

9.68

1'082.00

8.34

911.00

7.02

747.00

5.76

587.00

4.52

444.00

3.42

335.00

2.58

335.00

2.58

13'001

13'050

1'266.00

9.72

1'092.00

8.38

920.00

7.06

756.00

5.80

595.00

4.57

450.00

3.45

341.00

2.62

341.00

2.62

13'051

13'100

1'274.00

9.74

1'100.00

8.41

928.00

7.10

763.00

5.84

602.00

4.60

455.00

3.48

346.00

2.65

346.00

2.65

13'101

13'150

1'283.00

9.78

1'108.00

8.44

936.00

7.13

771.00

5.87

610.00

4.65

462.00

3.52

352.00

2.68

352.00

2.68

13'151

13'200

1'292.00

9.81

1'117.00

8.48

944.00

7.17

779.00

5.91

617.00

4.68

467.00

3.54

357.00

2.71

357.00

2.71

13'201

13'250

1'301.00

9.84

1'125.00

8.51

953.00

7.21

787.00

5.95

625.00

4.73

473.00

3.58

363.00

2.74

363.00

2.74

13'251

13'300

1'309.00

9.86

1'133.00

8.53

961.00

7.24

794.00

5.98

632.00

4.76

478.00

3.60

368.00

2.77

368.00

2.77

13'301

13'350

1'319.00

9.90

1'142.00

8.57

970.00

7.28

803.00

6.03

640.00

4.80

484.00

3.63

374.00

2.81

374.00

2.81

13'351

13'400

1'327.00

9.92

1'150.00

8.60

978.00

7.31

810.00

6.06

648.00

4.84

489.00

3.66

379.00

2.83

379.00

2.83

13'401

13'450

1'336.00

9.95

1'159.00

8.63

987.00

7.35

818.00

6.09

656.00

4.89

498.00

3.71

385.00

2.87

385.00

2.87

13'451

13'500

1'347.00

10.00

1'169.00

8.68

997.00

7.40

827.00

6.14

665.00

4.94

507.00

3.76

392.00

2.91

392.00

2.91

13'501

13'550

1'355.00

10.02

1'177.00

8.70

1'005.00

7.43

835.00

6.17

672.00

4.97

513.00

3.79

397.00

2.94

397.00

2.94

13'551

13'600

1'364.00

10.05

1'186.00

8.74

1'013.00

7.46

843.00

6.21

680.00

5.01

521.00

3.84

403.00

2.97

403.00

2.97

13'601

13'650

1'375.00

10.09

1'196.00

8.78

1'023.00

7.51

853.00

6.26

690.00

5.06

530.00

3.89

410.00

3.01

410.00

3.01

13'651

13'700

1'383.00

10.11

1'205.00

8.81

1'031.00

7.54

860.00

6.29

697.00

5.10

537.00

3.93

415.00

3.03

415.00

3.03

4

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

1'392.00

%

10.14

Fr. %

1'214.00 8.85

Fr.

1'040.00

%

7.58

Fr.

868.00

%

6.32

Fr.

705.00

%

5.14

Fr.

544.00

%

3.96

Fr.

421.00

%

3.07

421.00

3.07

13'751

13'800

1'403.00

10.19

1'224.00 8.89

1'050.00

7.62

878.00

6.37

714.00

5.18

553.00

4.01

428.00

3.11

428.00

3.11

13'801

13'850

1'412.00

10.21

1'233.00 8.92

1'058.00

7.65

885.00

6.40

721.00

5.22

560.00

4.05

433.00

3.13

433.00

3.13

13'851

13'900

1'421.00

10.24

1'242.00 8.95

1'066.00

7.68

894.00

6.44

730.00

5.26

568.00

4.09

439.00

3.16

439.00

3.16

13'901

13'950

1'432.00

10.28

1'252.00 8.99

1'076.00

7.73

904.00

6.49

739.00

5.31

576.00

4.14

446.00

3.20

446.00

3.20

13'951

14'000

1'441.00

10.31

1'261.00 9.02

1'084.00

7.76

912.00

6.53

746.00

5.34

584.00

4.18

451.00

3.23

451.00

3.23

14'001

14'050

1'450.00

10.34

1'270.00 9.06

1'093.00

7.79

921.00

6.57

754.00

5.38

592.00

4.22

457.00

3.26

457.00

3.26

14'051

14'100

1'461.00

10.38

1'280.00 9.09

1'103.00

7.84

931.00

6.61

763.00

5.42

601.00

4.27

464.00

3.30

464.00

3.30

14'101

14'150

1'470.00

10.41

1'288.00 9.12

1'111.00

7.87

939.00

6.65

771.00

5.46

608.00

4.30

469.00

3.32

469.00

3.32

14'151

14'200

1'480.00

10.44

1'297.00 9.15

1'120.00

7.90

947.00

6.68

779.00

5.50

616.00

4.35

475.00

3.35

475.00

3.35

14'201

14'250

1'488.00

10.46

1'306.00 9.18

1'127.00

7.92

955.00

6.71

786.00

5.53

624.00

4.39

480.00

3.37

480.00

3.37

14'251

14'300

1'499.00

10.50

1'316.00 9.22

1'138.00

7.97

965.00

6.76

795.00

5.57

633.00

4.43

487.00

3.41

487.00

3.41

14'301

14'350

1'509.00

10.53

1'325.00 9.25

1'147.00

8.01

974.00

6.80

803.00

5.61

641.00

4.47

493.00

3.44

493.00

3.44

14'351

14'400

1'518.00

10.56

1'334.00 9.28

1'155.00

8.03

982.00

6.83

811.00

5.64

648.00

4.51

498.00

3.46

498.00

3.46

14'401

14'450

1'529.00

10.60

1'344.00 9.32

1'166.00

8.08

992.00

6.88

820.00

5.68

658.00

4.56

505.00

3.50

505.00

3.50

14'451

14'500

1'538.00

10.63

1'354.00 9.35

1'175.00

8.12

1'000.00

6.91

828.00

5.72

666.00

4.60

511.00

3.53

511.00

3.53

14'501

14'550

1'547.00

10.65

1'362.00 9.38

1'183.00

8.14

1'008.00

6.94

836.00

5.76

673.00

4.63

516.00

3.55

516.00

3.55

14'551

14'600

1'559.00

10.70

1'373.00 9.42

1'194.00

8.19

1'018.00

6.98

846.00

5.80

682.00

4.68

523.00

3.59

523.00

3.59

14'601

14'650

1'569.00

10.73

1'383.00 9.46

1'203.00

8.23

1'027.00

7.02

855.00

5.85

690.00

4.72

529.00

3.62

529.00

3.62

14'651

14'700

1'578.00

10.75

1'392.00 9.49

1'211.00

8.25

1'035.00

7.05

863.00

5.88

698.00

4.76

534.00

3.64

534.00

3.64

14'701

14'750

1'589.00

10.79

1'403.00 9.53

1'222.00

8.30

1'045.00

7.10

873.00

5.93

707.00

4.80

544.00

3.69

544.00

3.69

14'751

14'800

1'599.00

10.82

1'412.00 9.56

1'231.00

8.33

1'053.00

7.13

881.00

5.96

715.00

4.84

553.00

3.74

553.00

3.74

14'801

14'850

1'608.00

10.85

1'421.00 9.59

1'239.00

8.36

1'061.00

7.16

889.00

6.00

722.00

4.87

560.00

3.78

560.00

3.78

14'851

14'900

1'620.00

10.89

1'432.00 9.63

1'249.00

8.40

1'071.00

7.20

899.00

6.04

731.00

4.91

569.00

3.83

569.00

3.83

14'901

14'950

1'630.00

10.92

1'441.00 9.65

1'259.00

8.44

1'080.00

7.24

908.00

6.08

739.00

4.95

577.00

3.87

577.00

3.87

14'951

15'000

1'639.00

10.94

1'450.00 9.68

1'267.00

8.46

1'088.00

7.27

916.00

6.12

747.00

4.99

584.00

3.90

584.00

3.90

15'001

15'050

1'650.00

10.98

1'461.00 9.72

1'277.00

8.50

1'099.00

7.31

926.00

6.16

756.00

5.03

594.00

3.95

594.00

3.95

15'051

15'100

1'661.00

11.02

1'470.00 9.75

1'286.00

8.53

1'108.00

7.35

934.00

6.20

764.00

5.07

602.00

3.99

602.00

3.99

15'101

15'150

1'670.00

11.04

1'479.00 9.78

1'295.00

8.56

1'116.00

7.38

942.00

6.23

771.00

5.10

609.00

4.03

609.00

4.03

15'151

15'200

1'682.00

11.08

1'490.00 9.82

1'306.00

8.61

1'127.00

7.43

952.00

6.27

781.00

5.15

618.00

4.07

618.00

4.07

15'201

15'250

1'693.00

11.12

1'500.00 9.85

1'315.00

8.64

1'136.00

7.46

961.00

6.31

789.00

5.18

626.00

4.11

626.00

4.11

15'251

15'300

1'702.00

11.14

1'509.00 9.88

1'324.00

8.67

1'144.00

7.49

969.00

6.34

797.00

5.22

634.00

4.15

634.00

4.15

15'301

15'350

1'714.00

11.18

1'521.00 9.92

1'335.00

8.71

1'155.00

7.54

979.00

6.39

806.00

5.26

643.00

4.20

643.00

4.20

15'351

15'400

1'725.00

11.22

1'531.00 9.96

1'344.00

8.74

1'164.00

7.57

987.00

6.42

815.00

5.30

651.00

4.23

651.00

4.23

15'401

15'450

1'734.00

11.24

1'540.00 9.98

1'353.00

8.77

1'172.00

7.60

995.00

6.45

823.00

5.34

658.00

4.27

658.00

4.27

15'451

15'500

1'747.00

11.29

1'551.00 10.02

1'364.00

8.81

1'183.00

7.64

1'005.00

6.49

833.00

5.38

667.00

4.31

667.00

4.31

15'501

15'550

1'758.00

11.32

1'561.00 10.05

1'374.00

8.85

1'192.00

7.68

1'014.00

6.53

842.00

5.42

676.00

4.35

676.00

4.35

15'551

15'600

1'768.00

11.35

1'570.00 10.08

1'382.00

8.87

1'200.00

7.70

1'022.00

6.56

850.00

5.46

683.00

4.39

683.00

4.39

15'601

15'650

1'781.00

11.40

1'582.00 10.12

1'393.00

8.92

1'211.00

7.75

1'032.00

6.60

860.00

5.50

692.00

4.43

692.00

4.43

15'651

15'700

1'792.00

11.43

1'592.00 10.16

1'403.00

8.95

1'220.00

7.78

1'041.00

6.64

868.00

5.54

700.00

4.47

700.00

4.47

15'701

15'750

1'802.00

11.46

1'601.00 10.18

1'412.00

8.98

1'228.00

7.81

1'050.00

6.68

876.00

5.57

707.00

4.50

707.00

4.50

15'751

15'800

1'813.00

11.49

1'611.00 10.21

1'421.00

9.01

1'237.00

7.84

1'059.00

6.71

885.00

5.61

716.00

4.54

716.00

4.54

15'801

15'850

1'827.00

11.55

1'623.00 10.26

1'432.00

9.05

1'247.00

7.88

1'069.00

6.76

895.00

5.66

725.00

4.58

725.00

4.58

15'851

15'900

1'838.00

11.58

1'633.00 10.29

1'441.00

9.08

1'256.00

7.91

1'077.00

6.78

903.00

5.69

732.00

4.61

732.00

4.61

15'901

15'950

1'849.00

11.61

1'643.00 10.32

1'451.00

9.11

1'266.00

7.95

1'086.00

6.82

912.00

5.73

740.00

4.65

740.00

4.65

15'951

16'000

1'863.00

11.66

1'655.00 10.36

1'462.00

9.15

1'277.00

7.99

1'097.00

6.87

921.00

5.77

750.00

4.69

750.00

4.69

16'001

16'050

1'874.00

11.69

1'665.00 10.39

1'471.00

9.18

1'285.00

8.02

1'105.00

6.90

929.00

5.80

758.00

4.73

758.00

4.73

16'051

16'100

1'885.00

11.73

1'675.00 10.42

1'481.00

9.21

1'295.00

8.06

1'114.00

6.93

938.00

5.84

766.00

4.77

766.00

4.77

16'101

16'150

1'898.00

11.77

1'687.00 10.46

1'493.00

9.26

1'306.00

8.10

1'125.00

6.98

948.00

5.88

776.00

4.81

776.00

4.81

16'151

16'200

1'909.00

11.80

1'697.00 10.49

1'502.00

9.29

1'315.00

8.13

1'133.00

7.00

956.00

5.91

784.00

4.85

784.00

4.85

16'201

16'250

1'921.00

11.84

1'708.00 10.53

1'512.00

9.32

1'324.00

8.16

1'142.00

7.04

965.00

5.95

792.00

4.88

792.00

4.88

16'251

16'300

1'934.00

11.88

1'721.00 10.57

1'523.00

9.36

1'335.00

8.20

1'153.00

7.08

975.00

5.99

802.00

4.93

802.00

4.93

16'301

16'350

1'945.00

11.91

1'731.00 10.60

1'532.00

9.38

1'344.00

8.23

1'161.00

7.11

983.00

6.02

810.00

4.96

810.00

4.96

16'351

16'400

1'957.00

11.95

1'742.00 10.64

1'542.00

9.42

1'353.00

8.26

1'170.00

7.15

992.00

6.06

819.00

5.00

819.00

5.00

16'401

16'450

1'971.00

12.00

1'755.00 10.68

1'554.00

9.46

1'364.00

8.30

1'181.00

7.19

1'002.00

6.10

829.00

5.05

829.00

5.05

16'451

16'500

1'982.00

12.03

1'766.00 10.72

1'564.00

9.49

1'373.00

8.33

1'189.00

7.22

1'011.00

6.14

837.00

5.08

837.00

5.08

16'501

16'550

1'993.00

12.06

1'777.00 10.75

1'574.00

9.52

1'383.00

8.37

1'198.00

7.25

1'020.00

6.17

845.00

5.11

845.00

5.11

16'551

16'600

2'007.00

12.11

1'791.00 10.81

1'586.00

9.57

1'394.00

8.41

1'209.00

7.29

1'030.00

6.21

855.00

5.16

855.00

5.16

16'601

16'650

2'018.00

12.14

1'802.00 10.84

1'595.00

9.59

1'403.00

8.44

1'218.00

7.33

1'038.00

6.24

863.00

5.19

863.00

5.19

16'651

16'700

2'030.00

12.17

1'813.00 10.87

1'606.00

9.63

1'413.00

8.47

1'227.00

7.36

1'048.00

6.28

872.00

5.23

872.00

5.23

16'701

16'750

2'044.00

12.22

1'827.00 10.92

1'618.00

9.67

1'424.00

8.51

1'238.00

7.40

1'058.00

6.33

882.00

5.27

882.00

5.27

16'751

16'800

2'055.00

12.25

1'838.00 10.96

1'627.00

9.70

1'433.00

8.54

1'247.00

7.43

1'066.00

6.35

890.00

5.31

890.00

5.31

16'801

16'850

2'066.00

12.28

1'849.00 10.99

1'638.00

9.74

1'443.00

8.58

1'256.00

7.47

1'075.00

6.39

899.00

5.34

899.00

5.34

16'851

16'900

2'080.00

12.33

1'863.00 11.04

1'650.00

9.78

1'455.00

8.62

1'267.00

7.51

1'086.00

6.44

909.00

5.39

909.00

5.39

16'901

16'950

2'091.00

12.35

1'873.00 11.07

1'661.00

9.81

1'464.00

8.65

1'276.00

7.54

1'094.00

6.46

916.00

5.41

916.00

5.41

16'951

17'000

2'103.00

12.39

1'885.00 11.10

1'671.00

9.84

1'474.00

8.68

1'286.00

7.58

1'103.00

6.50

925.00

5.45

925.00

5.45

17'001

17'050

2'117.00

12.43

1'898.00 11.15

1'684.00

9.89

1'485.00

8.72

1'297.00

7.62

1'114.00

6.54

935.00

5.49

935.00

5.49

17'051

17'100

2'128.00

12.46

1'909.00 11.18

1'695.00

9.93

1'494.00

8.75

1'305.00

7.64

1'122.00

6.57

944.00

5.53

944.00

5.53

5

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

2'139.00

%

12.49

Fr. %

1'921.00 11.22

Fr.

1'706.00

%

9.96

Fr.

1'505.00

%

8.79

Fr.

1'315.00

%

7.68

Fr.

1'131.00

%

6.60

Fr.

953.00

%

5.56

953.00

5.56

17'151

17'200

2'151.00

12.52

1'932.00 11.25

1'716.00

9.99

1'514.00

8.82

1'324.00

7.71

1'140.00

6.64

961.00

5.60

961.00

5.60

17'201

17'250

2'164.00

12.56

1'945.00 11.29

1'730.00

10.04

1'526.00

8.86

1'335.00

7.75

1'150.00

6.68

972.00

5.64

972.00

5.64

17'251

17'300

2'176.00

12.60

1'957.00 11.33

1'741.00

10.08

1'536.00

8.89

1'344.00

7.78

1'160.00

6.71

981.00

5.68

981.00

5.68

17'301

17'350

2'187.00

12.62

1'968.00 11.36

1'752.00

10.11

1'546.00

8.92

1'353.00

7.81

1'168.00

6.74

989.00

5.71

989.00

5.71

17'351

17'400

2'201.00

12.67

1'982.00 11.41

1'766.00

10.16

1'558.00

8.97

1'365.00

7.86

1'179.00

6.79

999.00

5.75

999.00

5.75

17'401

17'450

2'212.00

12.69

1'993.00 11.44

1'777.00

10.20

1'568.00

9.00

1'375.00

7.89

1'189.00

6.82

1'009.00

5.79

1'009.00

5.79

17'451

17'500

2'224.00

12.73

2'004.00 11.47

1'788.00

10.23

1'578.00

9.03

1'384.00

7.92

1'198.00

6.86

1'017.00

5.82

1'017.00

5.82

17'501

17'550

2'237.00

12.76

2'018.00 11.51

1'802.00

10.28

1'590.00

9.07

1'395.00

7.96

1'208.00

6.89

1'027.00

5.86

1'027.00

5.86

17'551

17'600

2'249.00

12.80

2'030.00 11.55

1'813.00

10.32

1'601.00

9.11

1'405.00

7.99

1'218.00

6.93

1'036.00

5.89

1'036.00

5.89

17'601

17'650

2'260.00

12.82

2'041.00 11.58

1'824.00

10.35

1'611.00

9.14

1'414.00

8.02

1'227.00

6.96

1'045.00

5.93

1'045.00

5.93

17'651

17'700

2'274.00

12.87

2'055.00 11.63

1'837.00

10.39

1'624.00

9.19

1'426.00

8.07

1'238.00

7.00

1'055.00

5.97

1'055.00

5.97

17'701

17'750

2'285.00

12.89

2'066.00 11.66

1'849.00

10.43

1'635.00

9.22

1'436.00

8.10

1'247.00

7.04

1'064.00

6.00

1'064.00

6.00

17'751

17'800

2'297.00

12.92

2'077.00 11.68

1'860.00

10.46

1'645.00

9.25

1'445.00

8.13

1'256.00

7.07

1'073.00

6.04

1'073.00

6.04

17'801

17'850

2'310.00

12.96

2'091.00 11.73

1'873.00

10.51

1'658.00

9.30

1'457.00

8.17

1'267.00

7.11

1'083.00

6.08

1'083.00

6.08

17'851

17'900

2'322.00

12.99

2'103.00 11.77

1'885.00

10.55

1'669.00

9.34

1'467.00

8.21

1'276.00

7.14

1'092.00

6.11

1'092.00

6.11

17'901

17'950

2'333.00

13.02

2'114.00 11.79

1'896.00

10.58

1'680.00

9.37

1'477.00

8.24

1'285.00

7.17

1'101.00

6.14

1'101.00

6.14

17'951

18'000

2'347.00

13.06

2'128.00 11.84

1'909.00

10.62

1'694.00

9.42

1'489.00

8.28

1'296.00

7.21

1'112.00

6.19

1'112.00

6.19

18'001

18'050

2'358.00

13.08

2'139.00 11.87

1'921.00

10.66

1'705.00

9.46

1'499.00

8.32

1'306.00

7.25

1'121.00

6.22

1'121.00

6.22

18'051

18'100

2'370.00

13.11

2'150.00 11.89

1'932.00

10.69

1'716.00

9.49

1'509.00

8.35

1'315.00

7.28

1'130.00

6.25

1'130.00

6.25

18'101

18'150

2'383.00

13.15

2'164.00 11.94

1'945.00

10.73

1'730.00

9.54

1'521.00

8.39

1'327.00

7.32

1'141.00

6.30

1'141.00

6.30

18'151

18'200

2'395.00

13.18

2'176.00 11.97

1'957.00

10.77

1'741.00

9.58

1'531.00

8.42

1'337.00

7.36

1'150.00

6.33

1'150.00

6.33

18'201

18'250

2'406.00

13.20

2'187.00 12.00

1'968.00

10.80

1'752.00

9.61

1'541.00

8.46

1'346.00

7.39

1'159.00

6.36

1'159.00

6.36

18'251

18'300

2'420.00

13.24

2'201.00 12.04

1'981.00

10.84

1'766.00

9.66

1'553.00

8.50

1'357.00

7.43

1'170.00

6.40

1'170.00

6.40

18'301

18'350

2'431.00

13.27

2'212.00 12.07

1'993.00

10.88

1'777.00

9.70

1'564.00

8.53

1'367.00

7.46

1'179.00

6.43

1'179.00

6.43

18'351

18'400

2'443.00

13.30

2'223.00 12.10

2'004.00

10.91

1'788.00

9.73

1'574.00

8.57

1'377.00

7.49

1'188.00

6.47

1'188.00

6.47

18'401

18'450

2'456.00

13.33

2'237.00 12.14

2'018.00

10.95

1'802.00

9.78

1'587.00

8.61

1'388.00

7.53

1'199.00

6.51

1'199.00

6.51

18'451

18'500

2'468.00

13.36

2'249.00 12.17

2'030.00

10.99

1'813.00

9.81

1'598.00

8.65

1'398.00

7.57

1'209.00

6.54

1'209.00

6.54

18'501

18'550

2'479.00

13.38

2'260.00 12.20

2'041.00

11.02

1'824.00

9.85

1'609.00

8.69

1'407.00

7.60

1'218.00

6.57

1'218.00

6.57

18'551

18'600

2'493.00

13.42

2'274.00 12.24

2'054.00

11.06

1'837.00

9.89

1'622.00

8.73

1'419.00

7.64

1'228.00

6.61

1'228.00

6.61

18'601

18'650

2'504.00

13.44

2'285.00 12.27

2'066.00

11.09

1'849.00

9.93

1'634.00

8.77

1'430.00

7.68

1'238.00

6.65

1'238.00

6.65

18'651

18'700

2'516.00

13.47

2'296.00 12.29

2'077.00

11.12

1'860.00

9.96

1'644.00

8.80

1'439.00

7.71

1'247.00

6.68

1'247.00

6.68

18'701

18'750

2'527.00

13.50

2'308.00 12.33

2'089.00

11.16

1'871.00

9.99

1'656.00

8.84

1'450.00

7.74

1'257.00

6.71

1'257.00

6.71

18'751

18'800

2'541.00

13.53

2'322.00 12.37

2'103.00

11.20

1'885.00

10.04

1'669.00

8.89

1'461.00

7.78

1'268.00

6.75

1'268.00

6.75

18'801

18'850

2'552.00

13.56

2'333.00 12.39

2'114.00

11.23

1'896.00

10.07

1'680.00

8.92

1'471.00

7.81

1'277.00

6.78

1'277.00

6.78

18'851

18'900

2'564.00

13.58

2'345.00 12.42

2'125.00

11.26

1'907.00

10.10

1'692.00

8.96

1'481.00

7.85

1'287.00

6.82

1'287.00

6.82

18'901

18'950

2'577.00

13.62

2'358.00 12.46

2'139.00

11.30

1'921.00

10.15

1'705.00

9.01

1'494.00

7.89

1'299.00

6.86

1'299.00

6.86

18'951

19'000

2'589.00

13.64

2'369.00 12.48

2'150.00

11.33

1'932.00

10.18

1'716.00

9.04

1'504.00

7.93

1'308.00

6.89

1'308.00

6.89

19'001

19'050

2'600.00

13.67

2'381.00 12.52

2'162.00

11.36

1'943.00

10.21

1'728.00

9.08

1'515.00

7.96

1'318.00

6.93

1'318.00

6.93

19'051

19'100

2'614.00

13.70

2'395.00 12.56

2'176.00

11.41

1'957.00

10.26

1'741.00

9.13

1'527.00

8.01

1'329.00

6.97

1'329.00

6.97

19'101

19'150

2'625.00

13.73

2'406.00 12.58

2'187.00

11.44

1'968.00

10.29

1'752.00

9.16

1'538.00

8.04

1'339.00

7.00

1'339.00

7.00

19'151

19'200

2'637.00

13.75

2'418.00 12.61

2'198.00

11.46

1'979.00

10.32

1'764.00

9.20

1'549.00

8.08

1'348.00

7.03

1'348.00

7.03

19'201

19'250

2'651.00

13.79

2'431.00 12.64

2'212.00

11.51

1'993.00

10.37

1'777.00

9.24

1'562.00

8.12

1'360.00

7.07

1'360.00

7.07

19'251

19'300

2'662.00

13.81

2'442.00 12.67

2'223.00

11.53

2'004.00

10.40

1'788.00

9.28

1'573.00

8.16

1'370.00

7.11

1'370.00

7.11

19'301

19'350

2'673.00

13.83

2'454.00 12.70

2'235.00

11.57

2'016.00

10.43

1'799.00

9.31

1'584.00

8.20

1'380.00

7.14

1'380.00

7.14

19'351

19'400

2'687.00

13.87

2'468.00 12.74

2'249.00

11.61

2'029.00

10.47

1'813.00

9.36

1'598.00

8.25

1'392.00

7.18

1'392.00

7.18

19'401

19'450

2'698.00

13.89

2'479.00 12.76

2'260.00

11.63

2'041.00

10.51

1'824.00

9.39

1'608.00

8.28

1'402.00

7.22

1'402.00

7.22

19'451

19'500

2'710.00

13.92

2'491.00 12.79

2'271.00

11.66

2'052.00

10.54

1'835.00

9.42

1'620.00

8.32

1'412.00

7.25

1'412.00

7.25

19'501

19'550

2'724.00

13.95

2'504.00 12.82

2'285.00

11.70

2'066.00

10.58

1'849.00

9.47

1'633.00

8.36

1'424.00

7.29

1'424.00

7.29

19'551

19'600

2'735.00

13.97

2'515.00 12.85

2'296.00

11.73

2'077.00

10.61

1'860.00

9.50

1'644.00

8.40

1'434.00

7.33

1'434.00

7.33

19'601

19'650

2'746.00

13.99

2'527.00 12.88

2'308.00

11.76

2'089.00

10.64

1'871.00

9.53

1'656.00

8.44

1'444.00

7.36

1'444.00

7.36

19'651

19'700

2'760.00

14.03

2'541.00 12.91

2'322.00

11.80

2'102.00

10.68

1'885.00

9.58

1'669.00

8.48

1'457.00

7.41

1'457.00

7.41

19'701

19'750

2'771.00

14.05

2'552.00 12.94

2'333.00

11.83

2'114.00

10.72

1'896.00

9.61

1'680.00

8.52

1'467.00

7.44

1'467.00

7.44

19'751

19'800

2'783.00

14.07

2'564.00 12.97

2'344.00

11.85

2'125.00

10.75

1'907.00

9.64

1'692.00

8.56

1'478.00

7.47

1'478.00

7.47

19'801

19'850

2'797.00

14.11

2'577.00 13.00

2'358.00

11.89

2'139.00

10.79

1'921.00

9.69

1'705.00

8.60

1'491.00

7.52

1'491.00

7.52

19'851

19'900

2'808.00

14.13

2'588.00 13.02

2'369.00

11.92

2'150.00

10.82

1'932.00

9.72

1'716.00

8.63

1'501.00

7.55

1'501.00

7.55

19'901

19'950

2'819.00

14.15

2'600.00 13.05

2'381.00

11.95

2'162.00

10.85

1'943.00

9.75

1'728.00

8.67

1'512.00

7.59

1'512.00

7.59

19'951

20'000

2'833.00

14.18

2'614.00 13.09

2'395.00

11.99

2'175.00

10.89

1'957.00

9.80

1'741.00

8.72

1'526.00

7.64

1'526.00

7.64

20'001

20'050

2'844.00

14.20

2'625.00 13.11

2'406.00

12.01

2'187.00

10.92

1'967.00

9.82

1'752.00

8.75

1'537.00

7.68

1'537.00

7.68

20'051

20'100

2'856.00

14.23

2'637.00 13.14

2'417.00

12.04

2'198.00

10.95

1'979.00

9.86

1'764.00

8.79

1'548.00

7.71

1'548.00

7.71

20'101

20'150

2'867.00

14.25

2'648.00 13.16

2'429.00

12.07

2'209.00

10.98

1'990.00

9.89

1'774.00

8.81

1'559.00

7.75

1'559.00

7.75

20'151

20'200

2'881.00

14.28

2'662.00 13.19

2'442.00

12.10

2'223.00

11.02

2'004.00

9.93

1'788.00

8.86

1'572.00

7.79

1'572.00

7.79

20'201

20'250

2'892.00

14.30

2'673.00 13.22

2'454.00

12.13

2'235.00

11.05

2'016.00

9.97

1'799.00

8.89

1'584.00

7.83

1'584.00

7.83

20'251

20'300

2'904.00

14.32

2'684.00 13.24

2'465.00

12.16

2'246.00

11.08

2'027.00

10.00

1'810.00

8.93

1'595.00

7.87

1'595.00

7.87

20'301

20'350

2'917.00

14.35

2'698.00 13.27

2'479.00

12.20

2'260.00

11.12

2'040.00

10.04

1'824.00

8.97

1'608.00

7.91

1'608.00

7.91

20'351

20'400

2'929.00

14.38

2'710.00 13.30

2'490.00

12.22

2'271.00

11.15

2'052.00

10.07

1'835.00

9.01

1'620.00

7.95

1'620.00

7.95

20'401

20'450

2'940.00

14.39

2'721.00 13.32

2'502.00

12.25

2'282.00

11.17

2'063.00

10.10

1'846.00

9.04

1'631.00

7.99

1'631.00

7.99

20'451

20'500

2'954.00

14.43

2'735.00 13.36

2'515.00

12.28

2'296.00

11.21

2'077.00

10.14

1'860.00

9.08

1'644.00

8.03

1'644.00

8.03

6

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

2'965.00

%

14.45

Fr. %

2'746.00 13.38

Fr.

2'527.00

%

12.31

Fr.

2'308.00

%

11.24

Fr.

2'089.00

%

10.18

Fr.

1'871.00

%

9.12

Fr.

1'656.00

%

8.07

1'656.00 8.07

20'551

20'600

2'977.00

14.47

2'757.00 13.40

2'538.00

12.34

2'319.00

11.27

2'100.00

10.21

1'882.00

9.15

1'667.00

8.10

1'667.00 8.10

20'601

20'650

2'990.00

14.50

2'771.00 13.44

2'552.00

12.37

2'333.00

11.31

2'113.00

10.24

1'896.00

9.19

1'680.00

8.15

1'680.00 8.15

20'651

20'700

3'002.00

14.52

2'783.00 13.46

2'564.00

12.40

2'344.00

11.34

2'125.00

10.28

1'907.00

9.22

1'692.00

8.18

1'692.00 8.18

20'701

20'750

3'013.00

14.54

2'794.00 13.48

2'575.00

12.42

2'355.00

11.36

2'136.00

10.31

1'918.00

9.25

1'703.00

8.22

1'703.00 8.22

20'751

20'800

3'027.00

14.57

2'808.00 13.52

2'588.00

12.46

2'369.00

11.40

2'150.00

10.35

1'931.00

9.29

1'716.00

8.26

1'716.00 8.26

20'801

20'850

3'038.00

14.59

2'819.00 13.54

2'600.00

12.48

2'381.00

11.43

2'162.00

10.38

1'943.00

9.33

1'728.00

8.30

1'728.00 8.30

20'851

20'900

3'050.00

14.61

2'830.00 13.56

2'611.00

12.51

2'392.00

11.46

2'173.00

10.41

1'954.00

9.36

1'738.00

8.33

1'738.00 8.33

20'901

20'950

3'063.00

14.64

2'844.00 13.59

2'625.00

12.54

2'406.00

11.50

2'186.00

10.45

1'967.00

9.40

1'752.00

8.37

1'752.00 8.37

20'951

21'000

3'075.00

14.66

2'856.00 13.62

2'637.00

12.57

2'417.00

11.52

2'198.00

10.48

1'979.00

9.44

1'763.00

8.41

1'763.00 8.41

21'001

21'050

3'086.00

14.68

2'867.00 13.64

2'648.00

12.59

2'428.00

11.55

2'209.00

10.51

1'990.00

9.46

1'774.00

8.44

1'774.00 8.44

21'051

21'100

3'100.00

14.71

2'881.00 13.67

2'661.00

12.63

2'442.00

11.59

2'223.00

10.55

2'004.00

9.51

1'788.00

8.48

1'788.00 8.48

21'101

21'150

3'111.00

14.73

2'892.00 13.69

2'673.00

12.65

2'454.00

11.62

2'235.00

10.58

2'015.00

9.54

1'799.00

8.52

1'799.00 8.52

21'151

21'200

3'123.00

14.75

2'903.00 13.71

2'684.00

12.68

2'465.00

11.64

2'246.00

10.61

2'027.00

9.57

1'810.00

8.55

1'810.00 8.55

21'201

21'250

3'136.00

14.78

2'917.00 13.74

2'698.00

12.71

2'479.00

11.68

2'259.00

10.64

2'040.00

9.61

1'824.00

8.59

1'824.00 8.59

21'251

21'300

3'148.00

14.80

2'929.00 13.77

2'710.00

12.74

2'490.00

11.70

2'271.00

10.67

2'052.00

9.65

1'835.00

8.63

1'835.00 8.63

21'301

21'350

3'159.00

14.81

2'940.00 13.79

2'721.00

12.76

2'501.00

11.73

2'282.00

10.70

2'063.00

9.67

1'846.00

8.66

1'846.00 8.66

21'351

21'400

3'173.00

14.84

2'954.00 13.82

2'734.00

12.79

2'515.00

11.77

2'296.00

10.74

2'077.00

9.72

1'860.00

8.70

1'860.00 8.70

21'401

21'450

3'184.00

14.86

2'965.00 13.84

2'746.00

12.82

2'527.00

11.79

2'308.00

10.77

2'088.00

9.75

1'871.00

8.73

1'871.00 8.73

21'451

21'500

3'196.00

14.88

2'976.00 13.86

2'757.00

12.84

2'538.00

11.82

2'319.00

10.80

2'100.00

9.78

1'882.00

8.76

1'882.00 8.76

21'501

21'550

3'208.00

14.90

2'989.00 13.89

2'770.00

12.87

2'551.00

11.85

2'331.00

10.83

2'112.00

9.81

1'894.00

8.80

1'894.00 8.80

21'551

21'600

3'221.00

14.93

3'002.00 13.91

2'783.00

12.90

2'563.00

11.88

2'344.00

10.86

2'125.00

9.85

1'907.00

8.84

1'907.00 8.84

21'601

21'650

3'232.00

14.95

3'013.00 13.93

2'794.00

12.92

2'575.00

11.91

2'355.00

10.89

2'136.00

9.88

1'918.00

8.87

1'918.00 8.87

21'651

21'700

3'244.00

14.97

3'025.00 13.96

2'805.00

12.94

2'586.00

11.93

2'367.00

10.92

2'148.00

9.91

1'929.00

8.90

1'929.00 8.90

21'701

21'750

3'257.00

14.99

3'038.00 13.98

2'819.00

12.98

2'600.00

11.97

2'381.00

10.96

2'161.00

9.95

1'943.00

8.94

1'943.00 8.94

21'751

21'800

3'269.00

15.01

3'049.00 14.00

2'830.00

13.00

2'611.00

11.99

2'392.00

10.99

2'173.00

9.98

1'954.00

8.97

1'954.00 8.97

21'801

21'850

3'280.00

15.03

3'061.00 14.03

2'842.00

13.02

2'623.00

12.02

2'403.00

11.01

2'184.00

10.01

1'965.00

9.00

1'965.00 9.00

21'851

21'900

3'294.00

15.06

3'075.00 14.06

2'856.00

13.06

2'636.00

12.05

2'417.00

11.05

2'198.00

10.05

1'979.00

9.05

1'979.00 9.05

21'901

21'950

3'305.00

15.07

3'086.00 14.08

2'867.00

13.08

2'648.00

12.08

2'428.00

11.07

2'209.00

10.08

1'990.00

9.08

1'990.00 9.08

21'951

22'000

3'317.00

15.09

3'098.00 14.10

2'878.00

13.10

2'659.00

12.10

2'440.00

11.10

2'221.00

10.11

2'002.00

9.11

2'002.00 9.11

22'001

22'050

3'330.00

15.12

3'111.00 14.12

2'892.00

13.13

2'673.00

12.14

2'454.00

11.14

2'234.00

10.14

2'015.00

9.15

2'015.00 9.15

22'051

22'100

3'342.00

15.14

3'122.00 14.14

2'903.00

13.15

2'684.00

12.16

2'465.00

11.17

2'246.00

10.17

2'026.00

9.18

2'026.00 9.18

22'101

22'150

3'353.00

15.15

3'134.00 14.16

2'915.00

13.18

2'696.00

12.19

2'477.00

11.20

2'257.00

10.20

2'038.00

9.21

2'038.00 9.21

22'151

22'200

3'367.00

15.18

3'148.00 14.20

2'929.00

13.21

2'709.00

12.22

2'490.00

11.23

2'271.00

10.24

2'052.00

9.25

2'052.00 9.25

22'201

22'250

3'378.00

15.20

3'159.00 14.21

2'940.00

13.23

2'721.00

12.24

2'501.00

11.25

2'282.00

10.27

2'063.00

9.28

2'063.00 9.28

22'251

22'300

3'390.00

15.22

3'171.00 14.24

2'951.00

13.25

2'732.00

12.26

2'513.00

11.28

2'294.00

10.30

2'075.00

9.32

2'075.00 9.32

22'301

22'350

3'403.00

15.24

3'184.00 14.26

2'965.00

13.28

2'746.00

12.30

2'527.00

11.32

2'308.00

10.34

2'088.00

9.35

2'088.00 9.35

22'351

22'400

3'415.00

15.26

3'195.00 14.28

2'976.00

13.30

2'757.00

12.32

2'538.00

11.34

2'319.00

10.36

2'099.00

9.38

2'099.00 9.38

22'401

22'450

3'426.00

15.28

3'207.00 14.30

2'988.00

13.32

2'769.00

12.35

2'550.00

11.37

2'330.00

10.39

2'111.00

9.41

2'111.00 9.41

22'451

22'500

3'440.00

15.31

3'221.00 14.33

3'002.00

13.36

2'782.00

12.38

2'563.00

11.40

2'344.00

10.43

2'125.00

9.45

2'125.00 9.45

22'501

22'550

3'451.00

15.32

3'232.00 14.35

3'013.00

13.38

2'794.00

12.40

2'574.00

11.43

2'355.00

10.46

2'136.00

9.48

2'136.00 9.48

22'551

22'600

3'463.00

15.34

3'244.00 14.37

3'024.00

13.40

2'805.00

12.43

2'586.00

11.46

2'367.00

10.49

2'148.00

9.51

2'148.00 9.51

22'601

22'650

3'477.00

15.37

3'257.00 14.40

3'038.00

13.43

2'819.00

12.46

2'600.00

11.49

2'381.00

10.52

2'161.00

9.55

2'161.00 9.55

22'651

22'700

3'488.00

15.38

3'268.00 14.41

3'049.00

13.45

2'830.00

12.48

2'611.00

11.51

2'392.00

10.55

2'172.00

9.58

2'172.00 9.58

22'701

22'750

3'500.00

15.40

3'280.00 14.43

3'061.00

13.47

2'842.00

12.51

2'623.00

11.54

2'403.00

10.57

2'184.00

9.61

2'184.00 9.61

22'751

22'800

3'513.00

15.42

3'294.00 14.46

3'075.00

13.50

2'855.00

12.54

2'636.00

11.57

2'417.00

10.61

2'198.00

9.65

2'198.00 9.65

22'801

22'850

3'525.00

15.44

3'305.00 14.48

3'086.00

13.52

2'867.00

12.56

2'647.00

11.60

2'428.00

10.64

2'209.00

9.68

2'209.00 9.68

22'851

22'900

3'537.00

15.46

3'317.00 14.50

3'097.00

13.54

2'878.00

12.58

2'659.00

11.62

2'440.00

10.67

2'221.00

9.71

2'221.00 9.71

22'901

22'950

3'551.00

15.49

3'330.00 14.53

3'111.00

13.57

2'892.00

12.62

2'673.00

11.66

2'454.00

10.70

2'234.00

9.74

2'234.00 9.74

22'951

23'000

3'562.00

15.50

3'342.00 14.55

3'122.00

13.59

2'903.00

12.64

2'684.00

11.68

2'465.00

10.73

2'245.00

9.77

2'245.00 9.77

23'001

23'050

3'574.00

15.52

3'353.00 14.56

3'134.00

13.61

2'915.00

12.66

2'696.00

11.71

2'476.00

10.75

2'257.00

9.80

2'257.00 9.80

23'051

23'100

3'585.00

15.54

3'364.00 14.58

3'145.00

13.63

2'926.00

12.68

2'707.00

11.73

2'488.00

10.78

2'268.00

9.83

2'268.00 9.83

23'101

23'150

3'599.00

15.56

3'378.00 14.61

3'159.00

13.66

2'940.00

12.71

2'720.00

11.76

2'501.00

10.82

2'282.00

9.87

2'282.00 9.87

23'151

23'200

3'611.00

15.58

3'390.00 14.63

3'170.00

13.68

2'951.00

12.73

2'732.00

11.79

2'513.00

10.84

2'294.00

9.90

2'294.00 9.90

23'201

23'250

3'622.00

15.60

3'401.00 14.64

3'182.00

13.70

2'962.00

12.75

2'743.00

11.81

2'524.00

10.87

2'305.00

9.92

2'305.00 9.92

23'251

23'300

3'636.00

15.62

3'415.00 14.67

3'195.00

13.73

2'976.00

12.79

2'757.00

11.85

2'538.00

10.90

2'318.00

9.96

2'318.00 9.96

23'301

23'350

3'648.00

15.64

3'426.00 14.69

3'207.00

13.75

2'988.00

12.81

2'769.00

11.87

2'549.00

10.93

2'330.00

9.99

2'330.00 9.99

23'351

23'400

3'659.00

15.65

3'437.00 14.70

3'218.00

13.77

2'999.00

12.83

2'780.00

11.89

2'561.00

10.96

2'341.00

10.01

2'341.00 10.01

23'401

23'450

3'673.00

15.68

3'451.00 14.73

3'232.00

13.80

3'013.00

12.86

2'793.00

11.92

2'574.00

10.99

2'355.00

10.05

2'355.00 10.05

23'451

23'500

3'685.00

15.70

3'463.00 14.75

3'243.00

13.81

3'024.00

12.88

2'805.00

11.95

2'586.00

11.02

2'367.00

10.08

2'367.00 10.08

23'501

23'550

3'697.00

15.72

3'474.00 14.77

3'255.00

13.84

3'035.00

12.90

2'816.00

11.97

2'597.00

11.04

2'378.00

10.11

2'378.00 10.11

23'551

23'600

3'710.00

15.74

3'488.00 14.80

3'268.00

13.86

3'049.00

12.93

2'830.00

12.00

2'611.00

11.08

2'392.00

10.15

2'392.00 10.15

23'601

23'650

3'722.00

15.75

3'499.00 14.81

3'280.00

13.88

3'061.00

12.96

2'842.00

12.03

2'622.00

11.10

2'403.00

10.17

2'403.00 10.17

23'651

23'700

3'734.00

15.77

3'511.00 14.83

3'291.00

13.90

3'072.00

12.98

2'853.00

12.05

2'634.00

11.13

2'414.00

10.20

2'414.00 10.20

23'701

23'750

3'748.00

15.80

3'525.00 14.86

3'305.00

13.93

3'086.00

13.01

2'866.00

12.08

2'647.00

11.16

2'428.00

10.23

2'428.00 10.23

23'751

23'800

3'759.00

15.81

3'536.00 14.87

3'316.00

13.95

3'097.00

13.03

2'878.00

12.11

2'659.00

11.18

2'440.00

10.26

2'440.00 10.26

23'801

23'850

3'771.00

15.83

3'548.00 14.89

3'328.00

13.97

3'108.00

13.05

2'889.00

12.13

2'670.00

11.21

2'451.00

10.29

2'451.00 10.29

23'851

23'900

3'785.00

15.85

3'562.00 14.92

3'341.00

13.99

3'122.00

13.08

2'903.00

12.16

2'684.00

11.24

2'465.00

10.32

2'465.00 10.32

7

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

3'797.00

%

15.87

Fr. %

3'574.00 14.94

Fr.

3'353.00

%

14.01

Fr.

3'134.00

%

13.10

Fr.

2'915.00

%

12.18

Fr.

2'695.00

%

11.26

Fr.

2'476.00

%

10.35

2'476.00 10.35

23'951

24'000

3'808.00

15.88

3'585.00 14.95

3'364.00

14.03

3'145.00

13.12

2'926.00

12.20

2'707.00

11.29

2'487.00

10.37

2'487.00 10.37

24'001

24'050

3'822.00

15.91

3'599.00 14.98

3'378.00

14.06

3'159.00

13.15

2'939.00

12.23

2'720.00

11.32

2'501.00

10.41

2'501.00 10.41

24'051

24'100

3'834.00

15.93

3'611.00 15.00

3'390.00

14.08

3'170.00

13.17

2'951.00

12.26

2'732.00

11.35

2'513.00

10.44

2'513.00 10.44

24'101

24'150

3'845.00

15.94

3'622.00 15.01

3'401.00

14.10

3'181.00

13.19

2'962.00

12.28

2'743.00

11.37

2'524.00

10.46

2'524.00 10.46

24'151

24'200

3'859.00

15.96

3'636.00 15.04

3'414.00

14.12

3'195.00

13.22

2'976.00

12.31

2'757.00

11.40

2'538.00

10.50

2'538.00 10.50

24'201

24'250

3'871.00

15.98

3'648.00 15.06

3'426.00

14.14

3'207.00

13.24

2'988.00

12.33

2'768.00

11.43

2'549.00

10.52

2'549.00 10.52

24'251

24'300

3'882.00

15.99

3'659.00 15.07

3'437.00

14.16

3'218.00

13.26

2'999.00

12.35

2'780.00

11.45

2'560.00

10.55

2'560.00 10.55

24'301

24'350

3'896.00

16.02

3'673.00 15.10

3'451.00

14.19

3'232.00

13.29

3'012.00

12.38

2'793.00

11.48

2'574.00

10.58

2'574.00 10.58

24'351

24'400

3'908.00

16.03

3'685.00 15.12

3'463.00

14.21

3'243.00

13.30

3'024.00

12.41

2'805.00

11.51

2'586.00

10.61

2'586.00 10.61

24'401

24'450

3'919.00

16.05

3'696.00 15.13

3'474.00

14.22

3'255.00

13.33

3'035.00

12.43

2'816.00

11.53

2'597.00

10.63

2'597.00 10.63

24'451

24'500

3'932.00

16.07

3'709.00 15.15

3'486.00

14.24

3'267.00

13.35

3'048.00

12.45

2'829.00

11.56

2'609.00

10.66

2'609.00 10.66

24'501

24'550

3'945.00

16.09

3'722.00 15.18

3'499.00

14.27

3'280.00

13.37

3'061.00

12.48

2'841.00

11.58

2'622.00

10.69

2'622.00 10.69

24'551

24'600

3'956.00

16.10

3'733.00 15.19

3'510.00

14.28

3'291.00

13.39

3'072.00

12.50

2'853.00

11.61

2'633.00

10.71

2'633.00 10.71

24'601

24'650

3'968.00

16.11

3'745.00 15.21

3'522.00

14.30

3'303.00

13.41

3'083.00

12.52

2'864.00

11.63

2'645.00

10.74

2'645.00 10.74

24'651

24'700

3'982.00

16.14

3'759.00 15.23

3'536.00

14.33

3'316.00

13.44

3'097.00

12.55

2'878.00

11.66

2'659.00

10.78

2'659.00 10.78

24'701

24'750

3'994.00

16.15

3'771.00 15.25

3'548.00

14.35

3'328.00

13.46

3'108.00

12.57

2'889.00

11.68

2'670.00

10.80

2'670.00 10.80

24'751

24'800

4'005.00

16.17

3'782.00 15.27

3'559.00

14.37

3'339.00

13.48

3'120.00

12.59

2'901.00

11.71

2'682.00

10.83

2'682.00 10.83

24'801

24'850

4'019.00

16.19

3'796.00 15.29

3'573.00

14.39

3'353.00

13.51

3'134.00

12.62

2'914.00

11.74

2'695.00

10.86

2'695.00 10.86

24'851

24'900

4'031.00

16.21

3'808.00 15.31

3'585.00

14.41

3'364.00

13.52

3'145.00

12.64

2'926.00

11.76

2'706.00

10.88

2'706.00 10.88

24'901

24'950

4'043.00

16.22

3'820.00 15.33

3'597.00

14.43

3'376.00

13.54

3'156.00

12.66

2'937.00

11.78

2'718.00

10.90

2'718.00 10.90

24'951

25'000

4'056.00

16.24

3'833.00 15.35

3'610.00

14.45

3'389.00

13.57

3'170.00

12.69

2'951.00

11.82

2'732.00

10.94

2'732.00 10.94

25'001

25'050

4'068.00

16.26

3'845.00 15.36

3'622.00

14.47

3'401.00

13.59

3'181.00

12.71

2'962.00

11.84

2'743.00

10.96

2'743.00 10.96

25'051

25'100

4'080.00

16.27

3'857.00 15.38

3'634.00

14.49

3'412.00

13.61

3'193.00

12.73

2'974.00

11.86

2'755.00

10.99

2'755.00 10.99

25'101

25'150

4'094.00

16.29

3'871.00 15.41

3'648.00

14.52

3'426.00

13.64

3'207.00

12.76

2'987.00

11.89

2'768.00

11.02

2'768.00 11.02

25'151

25'200

4'105.00

16.31

3'882.00 15.42

3'659.00

14.53

3'437.00

13.65

3'218.00

12.78

2'999.00

11.91

2'779.00

11.04

2'779.00 11.04

25'201

25'250

4'117.00

16.32

3'894.00 15.44

3'671.00

14.55

3'449.00

13.67

3'229.00

12.80

3'010.00

11.93

2'791.00

11.06

2'791.00 11.06

25'251

25'300

4'131.00

16.34

3'908.00 15.46

3'685.00

14.58

3'462.00

13.70

3'243.00

12.83

3'024.00

11.96

2'805.00

11.10

2'805.00 11.10

25'301

25'350

4'142.00

16.36

3'919.00 15.47

3'696.00

14.59

3'474.00

13.72

3'254.00

12.85

3'035.00

11.98

2'816.00

11.12

2'816.00 11.12

25'351

25'400

4'154.00

16.37

3'931.00 15.49

3'708.00

14.61

3'485.00

13.73

3'266.00

12.87

3'047.00

12.01

2'828.00

11.14

2'828.00 11.14

25'401

25'450

4'168.00

16.39

3'945.00 15.52

3'722.00

14.64

3'499.00

13.76

3'280.00

12.90

3'060.00

12.04

2'841.00

11.17

2'841.00 11.17

25'451

25'500

4'179.00

16.40

3'956.00 15.53

3'733.00

14.65

3'510.00

13.78

3'291.00

12.92

3'072.00

12.06

2'852.00

11.20

2'852.00 11.20

25'501

25'550

4'191.00

16.42

3'968.00 15.55

3'745.00

14.67

3'522.00

13.80

3'303.00

12.94

3'083.00

12.08

2'864.00

11.22

2'864.00 11.22

25'551

25'600

4'205.00

16.44

3'982.00 15.57

3'759.00

14.70

3'536.00

13.83

3'316.00

12.97

3'097.00

12.11

2'878.00

11.25

2'878.00 11.25

25'601

25'650

4'216.00

16.45

3'993.00 15.58

3'770.00

14.71

3'547.00

13.84

3'327.00

12.98

3'108.00

12.13

2'889.00

11.27

2'889.00 11.27

25'651

25'700

4'228.00

16.47

4'005.00 15.60

3'782.00

14.73

3'559.00

13.86

3'339.00

13.00

3'120.00

12.15

2'901.00

11.30

2'901.00 11.30

25'701

25'750

4'242.00

16.49

4'019.00 15.62

3'796.00

14.76

3'573.00

13.89

3'353.00

13.03

3'134.00

12.18

2'914.00

11.33

2'914.00 11.33

25'751

25'800

4'253.00

16.50

4'030.00 15.64

3'807.00

14.77

3'584.00

13.90

3'364.00

13.05

3'145.00

12.20

2'925.00

11.35

2'925.00 11.35

25'801

25'850

4'265.00

16.52

4'042.00 15.65

3'819.00

14.79

3'596.00

13.92

3'376.00

13.07

3'156.00

12.22

2'937.00

11.37

2'937.00 11.37

25'851

25'900

4'279.00

16.54

4'056.00 15.68

3'833.00

14.81

3'610.00

13.95

3'389.00

13.10

3'170.00

12.25

2'951.00

11.40

2'951.00 11.40

25'901

25'950

4'291.00

16.55

4'068.00 15.69

3'845.00

14.83

3'622.00

13.97

3'400.00

13.11

3'181.00

12.27

2'962.00

11.43

2'962.00 11.43

25'951

26'000

4'302.00

16.56

4'079.00 15.70

3'856.00

14.85

3'633.00

13.99

3'412.00

13.14

3'193.00

12.29

2'974.00

11.45

2'974.00 11.45

26'001

26'050

4'314.00

16.58

4'091.00 15.72

3'868.00

14.86

3'645.00

14.01

3'423.00

13.15

3'204.00

12.31

2'985.00

11.47

2'985.00 11.47

26'051

26'100

4'328.00

16.60

4'105.00 15.74

3'882.00

14.89

3'659.00

14.03

3'437.00

13.18

3'218.00

12.34

2'999.00

11.50

2'999.00 11.50

26'101

26'150

4'340.00

16.61

4'117.00 15.76

3'894.00

14.91

3'671.00

14.05

3'449.00

13.20

3'229.00

12.36

3'010.00

11.52

3'010.00 11.52

26'151

26'200

4'351.00

16.62

4'128.00 15.77

3'905.00

14.92

3'682.00

14.07

3'460.00

13.22

3'241.00

12.38

3'021.00

11.54

3'021.00 11.54

26'201

26'250

4'365.00

16.64

4'142.00 15.79

3'919.00

14.94

3'696.00

14.09

3'473.00

13.24

3'254.00

12.41

3'035.00

11.57

3'035.00 11.57

26'251

26'300

4'377.00

16.66

4'154.00 15.81

3'931.00

14.96

3'708.00

14.11

3'485.00

13.26

3'266.00

12.43

3'047.00

11.60

3'047.00 11.60

26'301

26'350

4'388.00

16.67

4'165.00 15.82

3'942.00

14.97

3'719.00

14.13

3'496.00

13.28

3'277.00

12.45

3'058.00

11.62

3'058.00 11.62

26'351

26'400

4'402.00

16.69

4'179.00 15.84

3'956.00

15.00

3'733.00

14.15

3'510.00

13.31

3'291.00

12.48

3'072.00

11.65

3'072.00 11.65

26'401

26'450

4'414.00

16.70

4'191.00 15.86

3'968.00

15.02

3'745.00

14.17

3'522.00

13.33

3'302.00

12.50

3'083.00

11.67

3'083.00 11.67

26'451

26'500

4'425.00

16.71

4'202.00 15.87

3'979.00

15.03

3'756.00

14.19

3'533.00

13.34

3'314.00

12.52

3'094.00

11.69

3'094.00 11.69

26'501

26'550

4'439.00

16.74

4'216.00 15.89

3'993.00

15.05

3'770.00

14.21

3'547.00

13.37

3'327.00

12.54

3'108.00

11.72

3'108.00 11.72

26'551

26'600

4'451.00

16.75

4'228.00 15.91

4'005.00

15.07

3'782.00

14.23

3'559.00

13.39

3'339.00

12.56

3'120.00

11.74

3'120.00 11.74

26'601

26'650

4'462.00

16.76

4'239.00 15.92

4'016.00

15.08

3'793.00

14.25

3'570.00

13.41

3'350.00

12.58

3'131.00

11.76

3'131.00 11.76

26'651

26'700

4'476.00

16.78

4'253.00 15.94

4'030.00

15.11

3'807.00

14.27

3'584.00

13.44

3'364.00

12.61

3'145.00

11.79

3'145.00 11.79

26'701

26'750

4'488.00

16.79

4'265.00 15.96

4'042.00

15.12

3'819.00

14.29

3'596.00

13.46

3'375.00

12.63

3'156.00

11.81

3'156.00 11.81

26'751

26'800

4'499.00

16.80

4'276.00 15.97

4'053.00

15.14

3'830.00

14.30

3'607.00

13.47

3'387.00

12.65

3'167.00

11.83

3'167.00 11.83

26'801

26'850

4'513.00

16.82

4'290.00 15.99

4'067.00

15.16

3'844.00

14.33

3'621.00

13.50

3'400.00

12.67

3'181.00

11.86

3'181.00 11.86

26'851

26'900

4'525.00

16.84

4'302.00 16.01

4'079.00

15.18

3'856.00

14.35

3'633.00

13.52

3'412.00

12.70

3'193.00

11.88

3'193.00 11.88

26'901

26'950

4'537.00

16.85

4'314.00 16.02

4'091.00

15.19

3'868.00

14.37

3'645.00

13.54

3'423.00

12.71

3'204.00

11.90

3'204.00 11.90

26'951

27'000

4'550.00

16.87

4'327.00 16.04

4'104.00

15.21

3'882.00

14.39

3'659.00

13.56

3'437.00

12.74

3'218.00

11.93

3'218.00 11.93

27'001

27'050

4'562.00

16.88

4'339.00 16.06

4'116.00

15.23

3'893.00

14.41

3'670.00

13.58

3'448.00

12.76

3'229.00

11.95

3'229.00 11.95

27'051

27'100

4'574.00

16.89

4'351.00 16.07

4'128.00

15.25

3'905.00

14.42

3'682.00

13.60

3'460.00

12.78

3'240.00

11.97

3'240.00 11.97

27'101

27'150

4'588.00

16.91

4'365.00 16.09

4'142.00

15.27

3'919.00

14.45

3'696.00

13.63

3'473.00

12.80

3'254.00

12.00

3'254.00 12.00

27'151

27'200

4'599.00

16.92

4'376.00 16.10

4'153.00

15.28

3'930.00

14.46

3'707.00

13.64

3'485.00

12.82

3'266.00

12.02

3'266.00 12.02

27'201

27'250

4'611.00

16.94

4'388.00 16.12

4'165.00

15.30

3'942.00

14.48

3'719.00

13.66

3'496.00

12.84

3'277.00

12.04

3'277.00 12.04

27'251

27'300

4'625.00

16.96

4'402.00 16.14

4'179.00

15.32

3'956.00

14.50

3'733.00

13.69

3'510.00

12.87

3'291.00

12.07

3'291.00 12.07

8

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

4'637.00

%

16.97

Fr. %

4'414.00 16.15

Fr.

4'191.00

%

15.34

Fr.

3'968.00

%

14.52

Fr.

3'745.00

%

13.71

Fr.

3'522.00

%

12.89

Fr.

3'302.00

%

12.08

3'302.00 12.08

27'351

27'400

4'648.00

16.98

4'425.00 16.16

4'202.00

15.35

3'979.00

14.54

3'756.00

13.72

3'533.00

12.91

3'313.00

12.10

3'313.00 12.10

27'401

27'450

4'661.00

17.00

4'438.00 16.18

4'215.00

15.37

3'992.00

14.56

3'769.00

13.74

3'546.00

12.93

3'326.00

12.13

3'326.00 12.13

27'451

27'500

4'674.00

17.01

4'451.00 16.20

4'228.00

15.39

4'005.00

14.58

3'782.00

13.77

3'559.00

12.95

3'339.00

12.15

3'339.00 12.15

27'501

27'550

4'685.00

17.02

4'462.00 16.21

4'239.00

15.40

4'016.00

14.59

3'793.00

13.78

3'570.00

12.97

3'350.00

12.17

3'350.00 12.17

27'551

27'600

4'697.00

17.03

4'474.00 16.22

4'251.00

15.42

4'028.00

14.61

3'805.00

13.80

3'582.00

12.99

3'362.00

12.19

3'362.00 12.19

27'601

27'650

4'711.00

17.05

4'488.00 16.25

4'265.00

15.44

4'042.00

14.63

3'819.00

13.82

3'596.00

13.02

3'375.00

12.22

3'375.00 12.22

27'651

27'700

4'722.00

17.06

4'499.00 16.26

4'276.00

15.45

4'053.00

14.64

3'830.00

13.84

3'607.00

13.03

3'386.00

12.23

3'386.00 12.23

27'701

27'750

4'734.00

17.07

4'511.00 16.27

4'288.00

15.47

4'065.00

14.66

3'842.00

13.86

3'619.00

13.05

3'398.00

12.26

3'398.00 12.26

27'751

27'800

4'748.00

17.09

4'525.00 16.29

4'302.00

15.49

4'079.00

14.69

3'856.00

13.88

3'633.00

13.08

3'412.00

12.28

3'412.00 12.28

27'801

27'850

4'759.00

17.10

4'536.00 16.30

4'313.00

15.50

4'090.00

14.70

3'867.00

13.90

3'644.00

13.10

3'423.00

12.30

3'423.00 12.30

27'851

27'900

4'771.00

17.12

4'548.00 16.32

4'325.00

15.52

4'102.00

14.72

3'879.00

13.92

3'656.00

13.12

3'435.00

12.32

3'435.00 12.32

27'901

27'950

4'785.00

17.14

4'562.00 16.34

4'339.00

15.54

4'116.00

14.74

3'893.00

13.94

3'670.00

13.14

3'448.00

12.35

3'448.00 12.35

27'951

28'000

4'796.00

17.14

4'573.00 16.35

4'350.00

15.55

4'127.00

14.75

3'904.00

13.96

3'681.00

13.16

3'459.00

12.36

3'459.00 12.36

28'001

28'050

4'808.00

17.16

4'585.00 16.36

4'362.00

15.56

4'139.00

14.77

3'916.00

13.97

3'693.00

13.18

3'471.00

12.39

3'471.00 12.39

28'051

28'100

4'822.00

17.18

4'599.00 16.38

4'376.00

15.59

4'153.00

14.79

3'930.00

14.00

3'707.00

13.20

3'485.00

12.41

3'485.00 12.41

28'101

28'150

4'834.00

17.19

4'611.00 16.39

4'388.00

15.60

4'165.00

14.81

3'942.00

14.02

3'719.00

13.22

3'496.00

12.43

3'496.00 12.43

28'151

28'200

4'845.00

17.20

4'622.00 16.40

4'399.00

15.61

4'176.00

14.82

3'953.00

14.03

3'730.00

13.24

3'508.00

12.45

3'508.00 12.45

28'201

28'250

4'859.00

17.22

4'636.00 16.43

4'413.00

15.64

4'190.00

14.84

3'967.00

14.05

3'744.00

13.26

3'521.00

12.47

3'521.00 12.47

28'251

28'300

4'871.00

17.23

4'648.00 16.44

4'425.00

15.65

4'202.00

14.86

3'979.00

14.07

3'756.00

13.28

3'533.00

12.50

3'533.00 12.50

28'301

28'350

4'883.00

17.24

4'660.00 16.45

4'437.00

15.66

4'214.00

14.88

3'991.00

14.09

3'768.00

13.30

3'545.00

12.52

3'545.00 12.52

28'351

28'400

4'896.00

17.25

4'673.00 16.47

4'450.00

15.68

4'227.00

14.90

4'005.00

14.11

3'782.00

13.33

3'559.00

12.54

3'559.00 12.54

28'401

28'450

4'908.00

17.27

4'685.00 16.48

4'462.00

15.70

4'239.00

14.91

4'016.00

14.13

3'793.00

13.34

3'570.00

12.56

3'570.00 12.56

28'451

28'500

4'920.00

17.28

4'697.00 16.50

4'474.00

15.71

4'251.00

14.93

4'028.00

14.15

3'805.00

13.36

3'582.00

12.58

3'582.00 12.58

28'501

28'550

4'934.00

17.30

4'711.00 16.52

4'488.00

15.73

4'265.00

14.95

4'042.00

14.17

3'819.00

13.39

3'596.00

12.61

3'596.00 12.61

28'551

28'600

4'945.00

17.31

4'722.00 16.52

4'499.00

15.74

4'276.00

14.96

4'053.00

14.18

3'830.00

13.40

3'607.00

12.62

3'607.00 12.62

28'601

28'650

4'957.00

17.32

4'734.00 16.54

4'511.00

15.76

4'288.00

14.98

4'065.00

14.20

3'842.00

13.42

3'619.00

12.64

3'619.00 12.64

28'651

28'700

4'971.00

17.34

4'748.00 16.56

4'525.00

15.78

4'302.00

15.00

4'079.00

14.22

3'856.00

13.45

3'633.00

12.67

3'633.00 12.67

28'701

28'750

4'982.00

17.34

4'759.00 16.57

4'536.00

15.79

4'313.00

15.01

4'090.00

14.24

3'867.00

13.46

3'644.00

12.69

3'644.00 12.69

28'751

28'800

4'994.00

17.36

4'771.00 16.58

4'548.00

15.81

4'325.00

15.03

4'102.00

14.26

3'879.00

13.48

3'656.00

12.71

3'656.00 12.71

28'801

28'850

5'009.00

17.38

4'785.00 16.60

4'562.00

15.83

4'339.00

15.05

4'116.00

14.28

3'893.00

13.51

3'670.00

12.73

3'670.00 12.73

28'851

28'900

5'020.00

17.39

4'796.00 16.61

4'573.00

15.84

4'350.00

15.06

4'127.00

14.29

3'904.00

13.52

3'681.00

12.75

3'681.00 12.75

28'901

28'950

5'032.00

17.40

4'808.00 16.62

4'585.00

15.85

4'362.00

15.08

4'139.00

14.31

3'916.00

13.54

3'693.00

12.77

3'693.00 12.77

28'951

29'000

5'044.00

17.41

4'819.00 16.63

4'596.00

15.86

4'373.00

15.09

4'150.00

14.32

3'927.00

13.55

3'704.00

12.78

3'704.00 12.78

29'001

29'050

5'058.00

17.43

4'833.00 16.65

4'610.00

15.88

4'387.00

15.11

4'164.00

14.35

3'941.00

13.58

3'718.00

12.81

3'718.00 12.81

29'051

29'100

5'070.00

17.44

4'845.00 16.66

4'622.00

15.90

4'399.00

15.13

4'176.00

14.36

3'953.00

13.60

3'730.00

12.83

3'730.00 12.83

29'101

29'150

5'081.00

17.45

4'857.00 16.68

4'634.00

15.91

4'411.00

15.15

4'188.00

14.38

3'965.00

13.61

3'742.00

12.85

3'742.00 12.85

29'151

29'200

5'096.00

17.47

4'870.00 16.69

4'647.00

15.93

4'425.00

15.17

4'202.00

14.40

3'979.00

13.64

3'756.00

12.87

3'756.00 12.87

29'201

29'250

5'108.00

17.48

4'882.00 16.70

4'659.00

15.94

4'436.00

15.18

4'213.00

14.42

3'990.00

13.65

3'767.00

12.89

3'767.00 12.89

29'251

29'300

5'119.00

17.49

4'894.00 16.72

4'671.00

15.96

4'448.00

15.19

4'225.00

14.43

4'002.00

13.67

3'779.00

12.91

3'779.00 12.91

29'301

29'350

5'133.00

17.50

4'908.00 16.74

4'685.00

15.98

4'462.00

15.22

4'239.00

14.46

4'016.00

13.69

3'793.00

12.93

3'793.00 12.93

29'351

29'400

5'145.00

17.51

4'919.00 16.75

4'696.00

15.99

4'473.00

15.23

4'250.00

14.47

4'027.00

13.71

3'805.00

12.95

3'805.00 12.95

29'401

29'450

5'157.00

17.53

4'931.00 16.76

4'708.00

16.00

4'485.00

15.24

4'262.00

14.48

4'039.00

13.73

3'816.00

12.97

3'816.00 12.97

29'451

29'500

5'171.00

17.54

4'945.00 16.78

4'722.00

16.02

4'499.00

15.26

4'276.00

14.51

4'053.00

13.75

3'830.00

12.99

3'830.00 12.99

29'501

29'550

5'183.00

17.55

4'957.00 16.79

4'734.00

16.03

4'511.00

15.28

4'288.00

14.52

4'065.00

13.77

3'842.00

13.01

3'842.00 13.01

29'551

29'600

5'195.00

17.57

4'968.00 16.80

4'745.00

16.04

4'522.00

15.29

4'299.00

14.54

4'076.00

13.78

3'853.00

13.03

3'853.00 13.03

29'601

29'650

5'209.00

17.58

4'982.00 16.82

4'759.00

16.06

4'536.00

15.31

4'313.00

14.56

4'090.00

13.81

3'867.00

13.05

3'867.00 13.05

29'651

29'700

5'221.00

17.59

4'994.00 16.83

4'771.00

16.08

4'548.00

15.33

4'325.00

14.57

4'102.00

13.82

3'879.00

13.07

3'879.00 13.07

29'701

29'750

5'232.00

17.60

5'006.00 16.84

4'782.00

16.09

4'559.00

15.34

4'336.00

14.59

4'113.00

13.84

3'890.00

13.09

3'890.00 13.09

29'751

29'800

5'247.00

17.62

5'020.00 16.86

4'796.00

16.11

4'573.00

15.36

4'350.00

14.61

4'127.00

13.86

3'904.00

13.11

3'904.00 13.11

29'801

29'850

5'259.00

17.63

5'032.00 16.87

4'808.00

16.12

4'585.00

15.37

4'362.00

14.63

4'139.00

13.88

3'916.00

13.13

3'916.00 13.13

29'851

29'900

5'270.00

17.64

5'043.00 16.88

4'819.00

16.13

4'596.00

15.38

4'373.00

14.64

4'150.00

13.89

3'927.00

13.14

3'927.00 13.14

29'901

29'950

5'284.00

17.66

5'058.00 16.90

4'833.00

16.15

4'610.00

15.41

4'387.00

14.66

4'164.00

13.91

3'941.00

13.17

3'941.00 13.17

29'951

30'000

5'296.00

17.67

5'070.00 16.91

4'845.00

16.16

4'622.00

15.42

4'399.00

14.68

4'176.00

13.93

3'953.00

13.19

3'953.00 13.19

30'001

30'050

5'308.00

17.68

5'081.00 16.92

4'856.00

16.17

4'633.00

15.43

4'410.00

14.69

4'187.00

13.95

3'964.00

13.20

3'964.00 13.20

30'051

30'100

5'322.00

17.70

5'095.00 16.94

4'870.00

16.19

4'647.00

15.45

4'424.00

14.71

4'201.00

13.97

3'978.00

13.23

3'978.00 13.23

30'101

30'150

5'334.00

17.71

5'107.00 16.95

4'882.00

16.21

4'659.00

15.47

4'436.00

14.73

4'213.00

13.99

3'990.00

13.24

3'990.00 13.24

30'151

30'200

5'346.00

17.72

5'119.00 16.96

4'893.00

16.22

4'670.00

15.48

4'447.00

14.74

4'224.00

14.00

4'002.00

13.26

4'002.00 13.26

30'201

30'250

5'360.00

17.73

5'133.00 16.98

4'907.00

16.23

4'684.00

15.50

4'461.00

14.76

4'238.00

14.02

4'015.00

13.28

4'015.00 13.28

30'251

30'300

5'372.00

17.74

5'145.00 16.99

4'919.00

16.25

4'696.00

15.51

4'473.00

14.77

4'250.00

14.04

4'027.00

13.30

4'027.00 13.30

30'301

30'350

5'383.00

17.75

5'157.00 17.01

4'931.00

16.26

4'708.00

15.53

4'485.00

14.79

4'262.00

14.05

4'039.00

13.32

4'039.00 13.32

30'351

30'400

5'395.00

17.76

5'169.00 17.02

4'942.00

16.27

4'719.00

15.54

4'496.00

14.80

4'273.00

14.07

4'050.00

13.33

4'050.00 13.33

30'401

30'450

5'410.00

17.78

5'183.00 17.04

4'956.00

16.29

4'733.00

15.56

4'510.00

14.82

4'287.00

14.09

4'064.00

13.36

4'064.00 13.36

30'451

30'500

5'421.00

17.79

5'194.00 17.04

4'968.00

16.30

4'745.00

15.57

4'522.00

14.84

4'299.00

14.11

4'076.00

13.37

4'076.00 13.37

30'501

30'550

5'433.00

17.80

5'206.00 17.05

4'980.00

16.31

4'757.00

15.58

4'534.00

14.85

4'311.00

14.12

4'088.00

13.39

4'088.00 13.39

30'551

30'600

5'447.00

17.82

5'221.00 17.08

4'994.00

16.33

4'770.00

15.60

4'547.00

14.87

4'324.00

14.14

4'102.00

13.42

4'102.00 13.42

30'601

30'650

5'459.00

17.83

5'232.00 17.08

5'005.00

16.34

4'782.00

15.61

4'559.00

14.89

4'336.00

14.16

4'113.00

13.43

4'113.00 13.43

30'651

30'700

5'471.00

17.84

5'244.00 17.10

5'017.00

16.36

4'794.00

15.63

4'571.00

14.90

4'348.00

14.17

4'125.00

13.45

4'125.00 13.45

9

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

5'485.00

%

17.85

Fr. %

5'258.00 17.11

Fr.

5'032.00

%

16.38

Fr.

4'808.00

%

15.65

Fr.

4'585.00

%

14.92

Fr.

4'362.00

%

14.20

Fr.

4'139.00

%

13.47

4'139.00 13.47

30'751

30'800

5'497.00

17.86

5'270.00 17.12

5'043.00

16.39

4'819.00

15.66

4'596.00

14.93

4'373.00

14.21

4'150.00

13.48

4'150.00 13.48

30'801

30'850

5'509.00

17.87

5'282.00 17.14

5'055.00

16.40

4'831.00

15.67

4'608.00

14.95

4'385.00

14.23

4'162.00

13.50

4'162.00 13.50

30'851

30'900

5'523.00

17.89

5'296.00 17.15

5'069.00

16.42

4'845.00

15.69

4'622.00

14.97

4'399.00

14.25

4'176.00

13.53

4'176.00 13.53

30'901

30'950

5'534.00

17.89

5'308.00 17.16

5'081.00

16.43

4'856.00

15.70

4'633.00

14.98

4'410.00

14.26

4'187.00

13.54

4'187.00 13.54

30'951

31'000

5'546.00

17.90

5'320.00 17.18

5'093.00

16.44

4'868.00

15.72

4'645.00

15.00

4'422.00

14.28

4'199.00

13.56

4'199.00 13.56

31'001

31'050

5'561.00

17.92

5'334.00 17.19

5'107.00

16.46

4'882.00

15.74

4'659.00

15.02

4'436.00

14.30

4'213.00

13.58

4'213.00 13.58

31'051

31'100

5'572.00

17.93

5'345.00 17.20

5'119.00

16.47

4'893.00

15.75

4'670.00

15.03

4'447.00

14.31

4'224.00

13.59

4'224.00 13.59

31'101

31'150

5'584.00

17.94

5'357.00 17.21

5'131.00

16.49

4'905.00

15.76

4'682.00

15.04

4'459.00

14.33

4'236.00

13.61

4'236.00 13.61

31'151

31'200

5'598.00

17.96

5'372.00 17.23

5'145.00

16.50

4'919.00

15.78

4'696.00

15.06

4'473.00

14.35

4'250.00

13.63

4'250.00 13.63

31'201

31'250

5'610.00

17.97

5'383.00 17.24

5'156.00

16.51

4'930.00

15.79

4'707.00

15.07

4'484.00

14.36

4'261.00

13.65

4'261.00 13.65

31'251

31'300

5'622.00

17.98

5'395.00 17.25

5'168.00

16.52

4'942.00

15.80

4'719.00

15.09

4'496.00

14.38

4'273.00

13.66

4'273.00 13.66

31'301

31'350

5'636.00

17.99

5'409.00 17.27

5'183.00

16.55

4'956.00

15.82

4'733.00

15.11

4'510.00

14.40

4'287.00

13.69

4'287.00 13.69

31'351

31'400

5'648.00

18.00

5'421.00 17.28

5'194.00

16.55

4'967.00

15.83

4'744.00

15.12

4'522.00

14.41

4'299.00

13.70

4'299.00 13.70

31'401

31'450

5'660.00

18.01

5'433.00 17.29

5'206.00

16.57

4'979.00

15.84

4'756.00

15.13

4'533.00

14.42

4'310.00

13.72

4'310.00 13.72

31'451

31'500

5'674.00

18.03

5'447.00 17.31

5'220.00

16.58

4'994.00

15.87

4'770.00

15.15

4'547.00

14.45

4'324.00

13.74

4'324.00 13.74

31'501

31'550

5'685.00

18.03

5'459.00 17.32

5'232.00

16.60

5'005.00

15.88

4'782.00

15.17

4'559.00

14.46

4'336.00

13.75

4'336.00 13.75

31'551

31'600

5'697.00

18.04

5'471.00 17.33

5'244.00

16.61

5'017.00

15.89

4'793.00

15.18

4'570.00

14.47

4'347.00

13.77

4'347.00 13.77

31'601

31'650

5'712.00

18.06

5'485.00 17.34

5'258.00

16.63

5'031.00

15.91

4'807.00

15.20

4'584.00

14.49

4'361.00

13.79

4'361.00 13.79

31'651

31'700

5'723.00

18.07

5'496.00 17.35

5'270.00

16.64

5'043.00

15.92

4'819.00

15.21

4'596.00

14.51

4'373.00

13.81

4'373.00 13.81

31'701

31'750

5'735.00

18.08

5'508.00 17.36

5'282.00

16.65

5'055.00

15.93

4'831.00

15.23

4'608.00

14.52

4'385.00

13.82

4'385.00 13.82

31'751

31'800

5'749.00

18.09

5'523.00 17.38

5'296.00

16.67

5'069.00

15.95

4'844.00

15.24

4'622.00

14.55

4'399.00

13.84

4'399.00 13.84

31'801

31'850

5'760.00

18.10

5'534.00 17.39

5'307.00

16.68

5'081.00

15.97

4'856.00

15.26

4'633.00

14.56

4'410.00

13.86

4'410.00 13.86

31'851

31'900

5'771.00

18.11

5'546.00 17.40

5'319.00

16.69

5'093.00

15.98

4'868.00

15.27

4'645.00

14.57

4'422.00

13.87

4'422.00 13.87

31'901

31'950

5'782.00

18.11

5'558.00 17.41

5'331.00

16.70

5'104.00

15.99

4'879.00

15.28

4'656.00

14.58

4'433.00

13.89

4'433.00 13.89

31'951

32'000

5'794.00

18.12

5'572.00 17.43

5'345.00

16.72

5'118.00

16.01

4'893.00

15.30

4'670.00

14.61

4'447.00

13.91

4'447.00 13.91

32'001

32'050

5'805.00

18.13

5'584.00 17.44

5'357.00

16.73

5'130.00

16.02

4'905.00

15.32

4'682.00

14.62

4'459.00

13.92

4'459.00 13.92

32'051

32'100

5'816.00

18.13

5'595.00 17.44

5'369.00

16.74

5'142.00

16.03

4'916.00

15.33

4'693.00

14.63

4'470.00

13.94

4'470.00 13.94

32'101

32'150

5'829.00

18.14

5'610.00 17.46

5'383.00

16.76

5'156.00

16.05

4'930.00

15.35

4'707.00

14.65

4'484.00

13.96

4'484.00 13.96

32'151

32'200

5'839.00

18.15

5'622.00 17.47

5'395.00

16.77

5'168.00

16.06

4'942.00

15.36

4'719.00

14.67

4'496.00

13.97

4'496.00 13.97

32'201

32'250

5'850.00

18.15

5'633.00 17.48

5'406.00

16.78

5'180.00

16.07

4'953.00

15.37

4'730.00

14.68

4'507.00

13.99

4'507.00 13.99

32'251

32'300

5'863.00

18.17

5'647.00 17.50

5'421.00

16.80

5'194.00

16.09

4'967.00

15.39

4'744.00

14.70

4'521.00

14.01

4'521.00 14.01

32'301

32'350

5'874.00

18.17

5'659.00 17.51

5'433.00

16.81

5'206.00

16.11

4'979.00

15.40

4'756.00

14.71

4'533.00

14.02

4'533.00 14.02

32'351

32'400

5'885.00

18.18

5'671.00 17.52

5'444.00

16.82

5'217.00

16.11

4'991.00

15.42

4'767.00

14.72

4'544.00

14.04

4'544.00 14.04

32'401

32'450

5'897.00

18.19

5'685.00 17.53

5'458.00

16.83

5'232.00

16.14

5'005.00

15.44

4'781.00

14.74

4'558.00

14.06

4'558.00 14.06

32'451

32'500

5'908.00

18.19

5'697.00 17.54

5'470.00

16.84

5'244.00

16.15

5'017.00

15.45

4'793.00

14.76

4'570.00

14.07

4'570.00 14.07

32'501

32'550

5'919.00

18.20

5'709.00 17.55

5'482.00

16.85

5'255.00

16.16

5'028.00

15.46

4'805.00

14.77

4'582.00

14.09

4'582.00 14.09

32'551

32'600

5'932.00

18.21

5'723.00 17.57

5'496.00

16.87

5'269.00

16.17

5'043.00

15.48

4'819.00

14.79

4'596.00

14.11

4'596.00 14.11

32'601

32'650

5'943.00

18.22

5'735.00 17.58

5'508.00

16.88

5'281.00

16.19

5'055.00

15.49

4'830.00

14.80

4'607.00

14.12

4'607.00 14.12

32'651

32'700

5'953.00

18.22

5'746.00 17.59

5'520.00

16.89

5'293.00

16.20

5'066.00

15.50

4'842.00

14.82

4'619.00

14.14

4'619.00 14.14

32'701

32'750

5'966.00

18.23

5'760.00 17.60

5'534.00

16.91

5'307.00

16.22

5'080.00

15.52

4'856.00

14.84

4'633.00

14.16

4'633.00 14.16

32'751

32'800

5'977.00

18.24

5'771.00 17.61

5'546.00

16.92

5'319.00

16.23

5'092.00

15.54

4'867.00

14.85

4'644.00

14.17

4'644.00 14.17

32'801

32'850

5'988.00

18.24

5'782.00 17.61

5'557.00

16.93

5'331.00

16.24

5'104.00

15.55

4'879.00

14.86

4'656.00

14.18

4'656.00 14.18

32'851

32'900

6'000.00

18.25

5'795.00 17.63

5'572.00

16.95

5'345.00

16.26

5'118.00

15.57

4'893.00

14.88

4'670.00

14.21

4'670.00 14.21

32'901

32'950

6'011.00

18.26

5'805.00 17.63

5'584.00

16.96

5'357.00

16.27

5'130.00

15.58

4'905.00

14.90

4'682.00

14.22

4'682.00 14.22

32'951

33'000

6'022.00

18.26

5'816.00 17.64

5'595.00

16.97

5'368.00

16.28

5'142.00

15.59

4'916.00

14.91

4'693.00

14.23

4'693.00 14.23

33'001

33'050

6'035.00

18.27

5'829.00 17.65

5'609.00

16.98

5'383.00

16.30

5'156.00

15.61

4'930.00

14.93

4'707.00

14.25

4'707.00 14.25

33'051

33'100

6'046.00

18.28

5'840.00 17.66

5'621.00

16.99

5'395.00

16.31

5'168.00

15.63

4'942.00

14.94

4'719.00

14.27

4'719.00 14.27

33'101

33'150

6'056.00

18.28

5'850.00 17.66

5'633.00

17.01

5'406.00

16.32

5'179.00

15.63

4'953.00

14.95

4'730.00

14.28

4'730.00 14.28

33'151

33'200

6'069.00

18.29

5'863.00 17.67

5'647.00

17.02

5'420.00

16.34

5'194.00

15.66

4'967.00

14.97

4'744.00

14.30

4'744.00 14.30

33'201

33'250

6'080.00

18.30

5'874.00 17.68

5'659.00

17.03

5'432.00

16.35

5'206.00

15.67

4'979.00

14.99

4'756.00

14.31

4'756.00 14.31

33'251

33'300

6'091.00

18.31

5'885.00 17.69

5'671.00

17.04

5'444.00

16.36

5'217.00

15.68

4'990.00

15.00

4'767.00

14.33

4'767.00 14.33

33'301

33'350

6'101.00

18.31

5'895.00 17.69

5'683.00

17.05

5'456.00

16.37

5'229.00

15.69

5'002.00

15.01

4'779.00

14.34

4'779.00 14.34

33'351

33'400

6'114.00

18.32

5'908.00 17.70

5'697.00

17.07

5'470.00

16.39

5'243.00

15.71

5'017.00

15.03

4'793.00

14.36

4'793.00 14.36

33'401

33'450

6'125.00

18.32

5'919.00 17.71

5'708.00

17.08

5'482.00

16.40

5'255.00

15.72

5'028.00

15.04

4'804.00

14.37

4'804.00 14.37

33'451

33'500

6'136.00

18.33

5'930.00 17.71

5'720.00

17.09

5'494.00

16.41

5'267.00

15.73

5'040.00

15.06

4'816.00

14.39

4'816.00 14.39

33'501

33'550

6'149.00

18.34

5'943.00 17.73

5'735.00

17.11

5'508.00

16.43

5'281.00

15.75

5'054.00

15.08

4'830.00

14.41

4'830.00 14.41

33'551

33'600

6'159.00

18.34

5'953.00 17.73

5'746.00

17.11

5'519.00

16.44

5'293.00

15.76

5'066.00

15.09

4'842.00

14.42

4'842.00 14.42

33'601

33'650

6'170.00

18.35

5'964.00 17.74

5'758.00

17.12

5'531.00

16.45

5'305.00

15.78

5'078.00

15.10

4'853.00

14.43

4'853.00 14.43

33'651

33'700

6'183.00

18.36

5'977.00 17.75

5'771.00

17.14

5'546.00

16.47

5'319.00

15.80

5'092.00

15.12

4'867.00

14.45

4'867.00 14.45

33'701

33'750

6'194.00

18.37

5'988.00 17.76

5'782.00

17.14

5'557.00

16.48

5'330.00

15.80

5'104.00

15.13

4'879.00

14.47

4'879.00 14.47

33'751

33'800

6'204.00

18.37

5'998.00 17.76

5'793.00

17.15

5'569.00

16.49

5'342.00

15.82

5'116.00

15.15

4'890.00

14.48

4'890.00 14.48

33'801

33'850

6'217.00

18.38

6'011.00 17.77

5'805.00

17.16

5'583.00

16.51

5'357.00

15.84

5'130.00

15.17

4'904.00

14.50

4'904.00 14.50

33'851

33'900

6'228.00

18.39

6'022.00 17.78

5'816.00

17.17

5'595.00

16.52

5'368.00

15.85

5'141.00

15.18

4'916.00

14.51

4'916.00 14.51

33'901

33'950

6'239.00

18.39

6'033.00 17.78

5'827.00

17.18

5'607.00

16.53

5'380.00

15.86

5'153.00

15.19

4'928.00

14.53

4'928.00 14.53

33'951

34'000

6'252.00

18.40

6'046.00 17.80

5'840.00

17.19

5'621.00

16.54

5'394.00

15.88

5'167.00

15.21

4'941.00

14.54

4'941.00 14.54

34'001

34'050

6'262.00

18.40

6'056.00 17.80

5'850.00

17.19

5'633.00

16.56

5'406.00

15.89

5'179.00

15.22

4'953.00

14.56

4'953.00 14.56

34'051

34'100

6'273.00

18.41

6'067.00 17.80

5'861.00

17.20

5'645.00

16.57

5'418.00

15.90

5'191.00

15.23

4'965.00

14.57

4'965.00 14.57

10

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

6'286.00

%

18.42

Fr. %

6'080.00 17.82

Fr.

5'874.00

%

17.21

Fr.

5'659.00

%

16.58

Fr.

5'432.00

%

15.92

Fr.

5'205.00

%

15.25

Fr.

4'979.00

%

14.59

4'979.00 14.59

34'151

34'200

6'297.00

18.43

6'091.00 17.82

5'885.00

17.22

5'670.00

16.59

5'444.00

15.93

5'217.00

15.27

4'990.00

14.60

4'990.00 14.60

34'201

34'250

6'307.00

18.43

6'101.00 17.83

5'896.00

17.23

5'682.00

16.60

5'456.00

15.94

5'229.00

15.28

5'002.00

14.62

5'002.00 14.62

34'251

34'300

6'320.00

18.44

6'114.00 17.84

5'908.00

17.24

5'697.00

16.62

5'470.00

15.96

5'243.00

15.30

5'016.00

14.63

5'016.00 14.63

34'301

34'350

6'331.00

18.44

6'125.00 17.84

5'919.00

17.24

5'708.00

16.63

5'481.00

15.97

5'255.00

15.31

5'028.00

14.65

5'028.00 14.65

34'351

34'400

6'342.00

18.45

6'136.00 17.85

5'930.00

17.25

5'720.00

16.64

5'493.00

15.98

5'267.00

15.32

5'040.00

14.66

5'040.00 14.66

34'401

34'450

6'355.00

18.46

6'149.00 17.86

5'943.00

17.26

5'734.00

16.66

5'508.00

16.00

5'281.00

15.34

5'054.00

14.68

5'054.00 14.68

34'451

34'500

6'365.00

18.46

6'159.00 17.87

5'953.00

17.27

5'746.00

16.67

5'519.00

16.01

5'292.00

15.35

5'066.00

14.69

5'066.00 14.69

34'501

34'550

6'376.00

18.47

6'170.00 17.87

5'964.00

17.27

5'758.00

16.68

5'531.00

16.02

5'304.00

15.36

5'078.00

14.71

5'078.00 14.71

34'551

34'600

6'389.00

18.48

6'183.00 17.88

5'977.00

17.29

5'771.00

16.69

5'545.00

16.04

5'318.00

15.38

5'092.00

14.73

5'092.00 14.73

34'601

34'650

6'400.00

18.48

6'194.00 17.89

5'988.00

17.29

5'782.00

16.70

5'557.00

16.05

5'330.00

15.39

5'103.00

14.74

5'103.00 14.74

34'651

34'700

6'410.00

18.49

6'204.00 17.89

5'999.00

17.30

5'793.00

16.71

5'569.00

16.06

5'342.00

15.41

5'115.00

14.75

5'115.00 14.75

34'701

34'750

6'423.00

18.50

6'217.00 17.90

6'011.00

17.31

5'806.00

16.72

5'583.00

16.08

5'356.00

15.42

5'129.00

14.77

5'129.00 14.77

34'751

34'800

6'434.00

18.50

6'228.00 17.91

6'022.00

17.32

5'816.00

16.72

5'595.00

16.09

5'368.00

15.44

5'141.00

14.78

5'141.00 14.78

34'801

34'850

6'445.00

18.51

6'239.00 17.92

6'033.00

17.32

5'827.00

16.73

5'607.00

16.10

5'380.00

15.45

5'153.00

14.80

5'153.00 14.80

34'851

34'900

6'456.00

18.51

6'250.00 17.92

6'044.00

17.33

5'838.00

16.74

5'618.00

16.11

5'391.00

15.46

5'165.00

14.81

5'165.00 14.81

34'901

34'950

6'468.00

18.52

6'262.00 17.93

6'057.00

17.34

5'851.00

16.75

5'632.00

16.13

5'406.00

15.48

5'179.00

14.83

5'179.00 14.83

34'951

35'000

6'479.00

18.52

6'273.00 17.94

6'067.00

17.35

5'861.00

16.76

5'644.00

16.14

5'418.00

15.49

5'191.00

14.84

5'191.00 14.84

35'001

35'050

6'490.00

18.53

6'284.00 17.94

6'078.00

17.35

5'872.00

16.77

5'656.00

16.15

5'429.00

15.50

5'202.00

14.85

5'202.00 14.85

35'051

35'100

6'503.00

18.54

6'297.00 17.95

6'091.00

17.37

5'885.00

16.78

5'670.00

16.17

5'443.00

15.52

5'217.00

14.87

5'217.00 14.87

35'101

35'150

6'513.00

18.54

6'308.00 17.96

6'102.00

17.37

5'896.00

16.79

5'682.00

16.18

5'455.00

15.53

5'229.00

14.89

5'229.00 14.89

35'151

35'200

6'524.00

18.55

6'318.00 17.96

6'112.00

17.38

5'906.00

16.79

5'694.00

16.19

5'467.00

15.54

5'240.00

14.90

5'240.00 14.90

35'201

35'250

6'537.00

18.56

6'331.00 17.97

6'125.00

17.39

5'919.00

16.80

5'708.00

16.20

5'481.00

15.56

5'254.00

14.92

5'254.00 14.92

35'251

35'300

6'548.00

18.56

6'342.00 17.98

6'136.00

17.39

5'930.00

16.81

5'720.00

16.22

5'493.00

15.57

5'266.00

14.93

5'266.00 14.93

35'301

35'350

6'559.00

18.57

6'353.00 17.98

6'147.00

17.40

5'941.00

16.82

5'731.00

16.22

5'505.00

15.58

5'278.00

14.94

5'278.00 14.94

35'351

35'400

6'571.00

18.58

6'365.00 17.99

6'160.00

17.41

5'954.00

16.83

5'746.00

16.24

5'519.00

15.60

5'292.00

14.96

5'292.00 14.96

35'401

35'450

6'582.00

18.58

6'376.00 18.00

6'170.00

17.42

5'964.00

16.84

5'758.00

16.25

5'531.00

15.61

5'304.00

14.97

5'304.00 14.97

35'451

35'500

6'593.00

18.58

6'387.00 18.00

6'181.00

17.42

5'975.00

16.84

5'769.00

16.26

5'542.00

15.62

5'316.00

14.99

5'316.00 14.99

35'501

35'550

6'606.00

18.60

6'400.00 18.02

6'194.00

17.44

5'988.00

16.86

5'782.00

16.28

5'557.00

15.64

5'330.00

15.00

5'330.00 15.00

35'551

35'600

6'616.00

18.60

6'411.00 18.02

6'205.00

17.44

5'999.00

16.86

5'793.00

16.28

5'569.00

15.65

5'342.00

15.02

5'342.00 15.02

35'601

35'650

6'627.00

18.60

6'421.00 18.02

6'215.00

17.45

6'009.00

16.87

5'803.00

16.29

5'580.00

15.66

5'353.00

15.03

5'353.00 15.03

35'651

35'700

6'640.00

18.61

6'434.00 18.04

6'228.00

17.46

6'022.00

16.88

5'816.00

16.30

5'594.00

15.68

5'367.00

15.04

5'367.00 15.04

35'701

35'750

6'651.00

18.62

6'445.00 18.04

6'239.00

17.46

6'033.00

16.89

5'827.00

16.31

5'606.00

15.69

5'380.00

15.06

5'380.00 15.06

35'751

35'800

6'662.00

18.62

6'456.00 18.05

6'250.00

17.47

6'044.00

16.89

5'838.00

16.32

5'618.00

15.70

5'391.00

15.07

5'391.00 15.07

35'801

35'850

6'674.00

18.63

6'469.00 18.06

6'263.00

17.48

6'057.00

16.91

5'851.00

16.33

5'632.00

15.72

5'405.00

15.09

5'405.00 15.09

35'851

35'900

6'685.00

18.63

6'479.00 18.06

6'273.00

17.49

6'067.00

16.91

5'861.00

16.34

5'644.00

15.73

5'417.00

15.10

5'417.00 15.10

35'901

35'950

6'696.00

18.64

6'490.00 18.07

6'284.00

17.49

6'078.00

16.92

5'872.00

16.35

5'656.00

15.74

5'429.00

15.11

5'429.00 15.11

35'951

36'000

6'709.00

18.65

6'503.00 18.08

6'297.00

17.50

6'091.00

16.93

5'885.00

16.36

5'670.00

15.76

5'443.00

15.13

5'443.00 15.13

36'001

36'050

6'720.00

18.65

6'514.00 18.08

6'308.00

17.51

6'102.00

16.94

5'896.00

16.37

5'682.00

15.77

5'455.00

15.14

5'455.00 15.14

36'051

36'100

6'730.00

18.66

6'524.00 18.08

6'318.00

17.51

6'112.00

16.94

5'907.00

16.37

5'693.00

15.78

5'467.00

15.15

5'467.00 15.15

36'101

36'150

6'743.00

18.67

6'537.00 18.10

6'331.00

17.53

6'125.00

16.96

5'919.00

16.38

5'708.00

15.80

5'481.00

15.17

5'481.00 15.17

36'151

36'200

6'754.00

18.67

6'548.00 18.10

6'342.00

17.53

6'136.00

16.96

5'930.00

16.39

5'720.00

15.81

5'493.00

15.18

5'493.00 15.18

36'201

36'250

6'765.00

18.67

6'559.00 18.11

6'353.00

17.54

6'147.00

16.97

5'941.00

16.40

5'731.00

15.82

5'504.00

15.19

5'504.00 15.19

36'251

36'300

6'775.00

18.68

6'569.00 18.11

6'363.00

17.54

6'158.00

16.98

5'952.00

16.41

5'743.00

15.83

5'516.00

15.21

5'516.00 15.21

36'301

36'350

6'788.00

18.69

6'582.00 18.12

6'376.00

17.55

6'170.00

16.99

5'964.00

16.42

5'757.00

15.85

5'530.00

15.22

5'530.00 15.22

36'351

36'400

6'799.00

18.69

6'593.00 18.13

6'387.00

17.56

6'181.00

16.99

5'975.00

16.43

5'769.00

15.86

5'542.00

15.24

5'542.00 15.24

36'401

36'450

6'810.00

18.70

6'604.00 18.13

6'398.00

17.56

6'192.00

17.00

5'986.00

16.43

5'780.00

15.87

5'554.00

15.25

5'554.00 15.25

36'451

36'500

6'823.00

18.71

6'617.00 18.14

6'411.00

17.58

6'205.00

17.01

5'999.00

16.45

5'793.00

15.88

5'568.00

15.27

5'568.00 15.27

36'501

36'550

6'833.00

18.71

6'627.00 18.14

6'421.00

17.58

6'215.00

17.02

6'010.00

16.45

5'804.00

15.89

5'580.00

15.28

5'580.00 15.28

36'551

36'600

6'844.00

18.71

6'638.00 18.15

6'432.00

17.59

6'226.00

17.02

6'020.00

16.46

5'814.00

15.90

5'592.00

15.29

5'592.00 15.29

36'601

36'650

6'857.00

18.72

6'651.00 18.16

6'445.00

17.60

6'239.00

17.03

6'033.00

16.47

5'827.00

15.91

5'606.00

15.31

5'606.00 15.31

36'651

36'700

6'868.00

18.73

6'662.00 18.16

6'456.00

17.60

6'250.00

17.04

6'044.00

16.48

5'838.00

15.92

5'618.00

15.32

5'618.00 15.32

36'701

36'750

6'878.00

18.73

6'672.00 18.17

6'466.00

17.61

6'261.00

17.05

6'055.00

16.49

5'849.00

15.93

5'630.00

15.33

5'630.00 15.33

36'751

36'800

6'891.00

18.74

6'685.00 18.18

6'479.00

17.62

6'273.00

17.06

6'067.00

16.50

5'862.00

15.94

5'644.00

15.35

5'644.00 15.35

36'801

36'850

6'902.00

18.74

6'696.00 18.18

6'490.00

17.62

6'284.00

17.06

6'078.00

16.51

5'872.00

15.95

5'655.00

15.36

5'655.00 15.36

36'851

36'900

6'913.00

18.75

6'707.00 18.19

6'501.00

17.63

6'295.00

17.07

6'089.00

16.51

5'883.00

15.95

5'667.00

15.37

5'667.00 15.37

36'901

36'950

6'926.00

18.76

6'720.00 18.20

6'514.00

17.64

6'308.00

17.08

6'102.00

16.53

5'896.00

15.97

5'681.00

15.39

5'681.00 15.39

36'951

37'000

6'936.00

18.76

6'730.00 18.20

6'524.00

17.64

6'319.00

17.09

6'113.00

16.53

5'907.00

15.98

5'693.00

15.40

5'693.00 15.40

37'001

37'050

6'947.00

18.76

6'741.00 18.21

6'535.00

17.65

6'329.00

17.09

6'123.00

16.54

5'917.00

15.98

5'705.00

15.41

5'705.00 15.41

37'051

37'100

6'960.00

18.77

6'754.00 18.22

6'548.00

17.66

6'342.00

17.11

6'136.00

16.55

5'930.00

15.99

5'719.00

15.43

5'719.00 15.43

37'101

37'150

6'971.00

18.78

6'765.00 18.22

6'559.00

17.67

6'353.00

17.11

6'147.00

16.56

5'941.00

16.00

5'731.00

15.44

5'731.00 15.44

37'151

37'200

6'981.00

18.78

6'775.00 18.22

6'570.00

17.67

6'364.00

17.12

6'158.00

16.56

5'952.00

16.01

5'743.00

15.45

5'743.00 15.45

37'201

37'250

6'994.00

18.79

6'788.00 18.24

6'582.00

17.68

6'376.00

17.13

6'171.00

16.58

5'965.00

16.02

5'757.00

15.47

5'757.00 15.47

37'251

37'300

7'005.00

18.79

6'799.00 18.24

6'593.00

17.69

6'387.00

17.13

6'181.00

16.58

5'975.00

16.03

5'769.00

15.48

5'769.00 15.48

37'301

37'350

7'016.00

18.80

6'810.00 18.25

6'604.00

17.69

6'398.00

17.14

6'192.00

16.59

5'986.00

16.04

5'780.00

15.49

5'780.00 15.49

37'351

37'400

7'029.00

18.81

6'823.00 18.26

6'617.00

17.70

6'411.00

17.15

6'205.00

16.60

5'999.00

16.05

5'793.00

15.50

5'793.00 15.50

37'401

37'450

7'039.00

18.81

6'833.00 18.26

6'627.00

17.71

6'422.00

17.16

6'216.00

16.61

6'010.00

16.06

5'804.00

15.51

5'804.00 15.51

37'451

37'500

7'050.00

18.81

6'844.00 18.26

6'638.00

17.71

6'432.00

17.16

6'226.00

16.61

6'020.00

16.06

5'814.00

15.51

5'814.00 15.51

11

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

7'063.00

%

18.82

Fr. %

6'857.00 18.27

Fr.

6'651.00

%

17.72

Fr.

6'445.00

%

17.18

Fr.

6'239.00

%

16.63

Fr.

6'033.00

%

16.08

Fr.

5'827.00

%

15.53

5'827.00 15.53

37'551

37'600

7'074.00

18.83

6'868.00 18.28

6'662.00

17.73

6'456.00

17.18

6'250.00

16.63

6'044.00

16.09

5'838.00

15.54

5'838.00 15.54

37'601

37'650

7'084.00

18.83

6'878.00 18.28

6'673.00

17.74

6'467.00

17.19

6'261.00

16.64

6'055.00

16.09

5'849.00

15.55

5'849.00 15.55

37'651

37'700

7'097.00

18.84

6'891.00 18.29

6'685.00

17.74

6'479.00

17.20

6'274.00

16.65

6'068.00

16.11

5'862.00

15.56

5'862.00 15.56

37'701

37'750

7'108.00

18.84

6'902.00 18.30

6'696.00

17.75

6'490.00

17.20

6'284.00

16.66

6'078.00

16.11

5'872.00

15.57

5'872.00 15.57

37'751

37'800

7'119.00

18.85

6'913.00 18.30

6'707.00

17.76

6'501.00

17.21

6'295.00

16.66

6'089.00

16.12

5'883.00

15.57

5'883.00 15.57

37'801

37'850

7'129.00

18.85

6'924.00 18.31

6'718.00

17.76

6'512.00

17.22

6'306.00

16.67

6'100.00

16.13

5'894.00

15.58

5'894.00 15.58

37'851

37'900

7'142.00

18.86

6'936.00 18.31

6'730.00

17.77

6'525.00

17.23

6'319.00

16.68

6'113.00

16.14

5'907.00

15.60

5'907.00 15.60

37'901

37'950

7'153.00

18.86

6'947.00 18.32

6'741.00

17.77

6'535.00

17.23

6'329.00

16.69

6'123.00

16.15

5'917.00

15.60

5'917.00 15.60

37'951

38'000

7'164.00

18.87

6'958.00 18.32

6'752.00

17.78

6'546.00

17.24

6'340.00

16.70

6'134.00

16.15

5'928.00

15.61

5'928.00 15.61

38'001

38'050

7'177.00

18.87

6'971.00 18.33

6'765.00

17.79

6'559.00

17.25

6'353.00

16.71

6'147.00

16.17

5'941.00

15.62

5'941.00 15.62

38'051

38'100

7'187.00

18.88

6'982.00 18.34

6'776.00

17.80

6'570.00

17.26

6'364.00

16.71

6'158.00

16.17

5'952.00

15.63

5'952.00 15.63

38'101

38'150

7'198.00

18.88

6'992.00 18.34

6'786.00

17.80

6'580.00

17.26

6'374.00

16.72

6'169.00

16.18

5'963.00

15.64

5'963.00 15.64

38'151

38'200

7'211.00

18.89

7'005.00 18.35

6'799.00

17.81

6'593.00

17.27

6'387.00

16.73

6'181.00

16.19

5'975.00

15.65

5'975.00 15.65

38'201

38'250

7'222.00

18.89

7'016.00 18.35

6'810.00

17.82

6'604.00

17.28

6'398.00

16.74

6'192.00

16.20

5'986.00

15.66

5'986.00 15.66

38'251

38'300

7'233.00

18.90

7'027.00 18.36

6'821.00

17.82

6'615.00

17.28

6'409.00

16.74

6'203.00

16.21

5'997.00

15.67

5'997.00 15.67

38'301

38'350

7'245.00

18.90

7'039.00 18.37

6'834.00

17.83

6'628.00

17.29

6'422.00

16.76

6'216.00

16.22

6'010.00

15.68

6'010.00 15.68

38'351

38'400

7'256.00

18.91

7'050.00 18.37

6'844.00

17.83

6'638.00

17.30

6'432.00

16.76

6'226.00

16.22

6'021.00

15.69

6'021.00 15.69

38'401

38'450

7'267.00

18.91

7'061.00 18.38

6'855.00

17.84

6'649.00

17.30

6'443.00

16.77

6'237.00

16.23

6'031.00

15.70

6'031.00 15.70

38'451

38'500

7'280.00

18.92

7'074.00 18.39

6'868.00

17.85

6'662.00

17.32

6'456.00

16.78

6'250.00

16.24

6'044.00

15.71

6'044.00 15.71

38'501

38'550

7'290.00

18.92

7'085.00 18.39

6'879.00

17.86

6'673.00

17.32

6'467.00

16.79

6'261.00

16.25

6'055.00

15.72

6'055.00 15.72

38'551

38'600

7'301.00

18.93

7'095.00 18.39

6'889.00

17.86

6'683.00

17.32

6'477.00

16.79

6'272.00

16.26

6'066.00

15.73

6'066.00 15.73

38'601

38'650

7'314.00

18.94

7'108.00 18.40

6'902.00

17.87

6'696.00

17.34

6'490.00

16.80

6'284.00

16.27

6'078.00

15.74

6'078.00 15.74

38'651

38'700

7'325.00

18.94

7'119.00 18.41

6'913.00

17.87

6'707.00

17.34

6'501.00

16.81

6'295.00

16.28

6'089.00

15.74

6'089.00 15.74

38'701

38'750

7'336.00

18.94

7'130.00 18.41

6'924.00

17.88

6'718.00

17.35

6'512.00

16.82

6'306.00

16.28

6'100.00

15.75

6'100.00 15.75

38'751

38'800

7'348.00

18.95

7'142.00 18.42

6'937.00

17.89

6'731.00

17.36

6'525.00

16.83

6'319.00

16.30

6'113.00

15.77

6'113.00 15.77

38'801

38'850

7'359.00

18.95

7'153.00 18.42

6'947.00

17.89

6'741.00

17.36

6'535.00

16.83

6'329.00

16.30

6'124.00

15.77

6'124.00 15.77

38'851

38'900

7'370.00

18.96

7'164.00 18.43

6'958.00

17.90

6'752.00

17.37

6'546.00

16.84

6'340.00

16.31

6'134.00

15.78

6'134.00 15.78

38'901

38'950

7'383.00

18.97

7'177.00 18.44

6'971.00

17.91

6'765.00

17.38

6'559.00

16.85

6'353.00

16.32

6'147.00

15.79

6'147.00 15.79

38'951

39'000

7'394.00

18.97

7'188.00 18.44

6'982.00

17.91

6'776.00

17.39

6'570.00

16.86

6'364.00

16.33

6'158.00

15.80

6'158.00 15.80

39'001

39'050

7'404.00

18.97

7'198.00 18.44

6'992.00

17.92

6'786.00

17.39

6'580.00

16.86

6'375.00

16.34

6'169.00

15.81

6'169.00 15.81

39'051

39'100

7'417.00

18.98

7'211.00 18.45

7'005.00

17.93

6'799.00

17.40

6'593.00

16.87

6'387.00

16.35

6'182.00

15.82

6'182.00 15.82

39'101

39'150

7'428.00

18.99

7'222.00 18.46

7'016.00

17.93

6'810.00

17.41

6'604.00

16.88

6'398.00

16.35

6'192.00

15.83

6'192.00 15.83

39'151

39'200

7'439.00

18.99

7'233.00 18.46

7'027.00

17.94

6'821.00

17.41

6'615.00

16.89

6'409.00

16.36

6'203.00

15.83

6'203.00 15.83

39'201

39'250

7'449.00

18.99

7'243.00 18.47

7'037.00

17.94

6'832.00

17.42

6'626.00

16.89

6'420.00

16.37

6'214.00

15.84

6'214.00 15.84

39'251

39'300

7'462.00

19.00

7'256.00 18.47

7'050.00

17.95

6'844.00

17.43

6'638.00

16.90

6'433.00

16.38

6'227.00

15.85

6'227.00 15.85

39'301

39'350

7'473.00

19.00

7'267.00 18.48

7'061.00

17.96

6'855.00

17.43

6'649.00

16.91

6'443.00

16.38

6'237.00

15.86

6'237.00 15.86

39'351

39'400

7'484.00

19.01

7'278.00 18.48

7'072.00

17.96

6'866.00

17.44

6'660.00

16.91

6'454.00

16.39

6'248.00

15.87

6'248.00 15.87

39'401

39'450

7'497.00

19.02

7'291.00 18.49

7'085.00

17.97

6'879.00

17.45

6'673.00

16.93

6'467.00

16.40

6'261.00

15.88

6'261.00 15.88

39'451

39'500

7'507.00

19.02

7'301.00 18.50

7'095.00

17.97

6'889.00

17.45

6'684.00

16.93

6'478.00

16.41

6'272.00

15.89

6'272.00 15.89

39'501

39'550

7'518.00

19.02

7'312.00 18.50

7'106.00

17.98

6'900.00

17.46

6'694.00

16.94

6'488.00

16.41

6'282.00

15.89

6'282.00 15.89

39'551

39'600

7'531.00

19.03

7'325.00 18.51

7'119.00

17.99

6'913.00

17.47

6'707.00

16.95

6'501.00

16.43

6'295.00

15.91

6'295.00 15.91

39'601

39'650

7'542.00

19.03

7'336.00 18.51

7'130.00

17.99

6'924.00

17.47

6'718.00

16.95

6'512.00

16.43

6'306.00

15.91

6'306.00 15.91

39'651

39'700

7'552.00

19.03

7'346.00 18.52

7'140.00

18.00

6'935.00

17.48

6'729.00

16.96

6'523.00

16.44

6'317.00

15.92

6'317.00 15.92

39'701

39'750

7'565.00

19.04

7'359.00 18.52

7'153.00

18.01

6'947.00

17.49

6'741.00

16.97

6'536.00

16.45

6'330.00

15.93

6'330.00 15.93

39'751

39'800

7'576.00

19.05

7'370.00 18.53

7'164.00

18.01

6'958.00

17.49

6'752.00

16.98

6'546.00

16.46

6'340.00

15.94

6'340.00 15.94

39'801

39'850

7'587.00

19.05

7'381.00 18.53

7'175.00

18.02

6'969.00

17.50

6'763.00

16.98

6'557.00

16.46

6'351.00

15.95

6'351.00 15.95

39'851

39'900

7'600.00

19.06

7'394.00 18.54

7'188.00

18.03

6'982.00

17.51

6'776.00

16.99

6'570.00

16.48

6'364.00

15.96

6'364.00 15.96

39'901

39'950

7'610.00

19.06

7'404.00 18.54

7'198.00

18.03

6'992.00

17.51

6'787.00

17.00

6'581.00

16.48

6'375.00

15.97

6'375.00 15.97

39'951

40'000

7'621.00

19.06

7'415.00 18.55

7'209.00

18.03

7'003.00

17.52

6'797.00

17.00

6'591.00

16.49

6'385.00

15.97

6'385.00 15.97

40'001

40'050

7'634.00

19.07

7'428.00 18.56

7'222.00

18.04

7'016.00

17.53

6'810.00

17.01

6'604.00

16.50

6'398.00

15.99

6'398.00 15.99

40'051

40'100

7'645.00

19.08

7'439.00 18.56

7'233.00

18.05

7'027.00

17.53

6'821.00

17.02

6'615.00

16.51

6'409.00

15.99

6'409.00 15.99

40'101

40'150

7'655.00

19.08

7'449.00 18.56

7'243.00

18.05

7'038.00

17.54

6'832.00

17.03

6'626.00

16.51

6'420.00

16.00

6'420.00 16.00

40'151

40'200

7'668.00

19.09

7'462.00 18.57

7'256.00

18.06

7'050.00

17.55

6'845.00

17.04

6'639.00

16.53

6'433.00

16.01

6'433.00 16.01

40'201

40'250

7'679.00

19.09

7'473.00 18.58

7'267.00

18.07

7'061.00

17.55

6'855.00

17.04

6'649.00

16.53

6'443.00

16.02

6'443.00 16.02

40'251

40'300

7'690.00

19.09

7'484.00 18.58

7'278.00

18.07

7'072.00

17.56

6'866.00

17.05

6'660.00

16.54

6'454.00

16.02

6'454.00 16.02

40'301

40'350

7'703.00

19.10

7'497.00 18.59

7'291.00

18.08

7'085.00

17.57

6'879.00

17.06

6'673.00

16.55

6'467.00

16.04

6'467.00 16.04

40'351

40'400

7'713.00

19.10

7'507.00 18.59

7'301.00

18.08

7'096.00

17.58

6'890.00

17.07

6'684.00

16.55

6'478.00

16.04

6'478.00 16.04

40'401

40'450

7'724.00

19.11

7'518.00 18.60

7'312.00

18.09

7'106.00

17.58

6'900.00

17.07

6'694.00

16.56

6'488.00

16.05

6'488.00 16.05

40'451

40'500

7'737.00

19.12

7'531.00 18.61

7'325.00

18.10

7'119.00

17.59

6'913.00

17.08

6'707.00

16.57

6'501.00

16.06

6'501.00 16.06

40'501

40'550

7'748.00

19.12

7'542.00 18.61

7'336.00

18.10

7'130.00

17.59

6'924.00

17.09

6'718.00

16.58

6'512.00

16.07

6'512.00 16.07

40'551

40'600

7'758.00

19.12

7'552.00 18.61

7'347.00

18.11

7'141.00

17.60

6'935.00

17.09

6'729.00

16.58

6'523.00

16.08

6'523.00 16.08

40'601

40'650

7'771.00

19.13

7'565.00 18.62

7'359.00

18.11

7'153.00

17.61

6'948.00

17.10

6'742.00

16.60

6'536.00

16.09

6'536.00 16.09

40'651

40'700

7'782.00

19.13

7'576.00 18.63

7'370.00

18.12

7'164.00

17.61

6'958.00

17.11

6'752.00

16.60

6'546.00

16.09

6'546.00 16.09

40'701

40'750

7'793.00

19.14

7'587.00 18.63

7'381.00

18.12

7'175.00

17.62

6'969.00

17.11

6'763.00

16.61

6'557.00

16.10

6'557.00 16.10

40'751

40'800

7'803.00

19.14

7'598.00 18.63

7'392.00

18.13

7'186.00

17.62

6'980.00

17.12

6'774.00

16.61

6'568.00

16.11

6'568.00 16.11

40'801

40'850

7'816.00

19.15

7'610.00 18.64

7'404.00

18.14

7'199.00

17.63

6'993.00

17.13

6'787.00

16.62

6'581.00

16.12

6'581.00 16.12

40'851

40'900

7'827.00

19.15

7'621.00 18.64

7'415.00

18.14

7'209.00

17.64

7'003.00

17.13

6'797.00

16.63

6'591.00

16.12

6'591.00 16.12

12

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

7'838.00

%

19.15

Fr. %

7'632.00 18.65

Fr.

7'426.00

%

18.15

Fr.

7'220.00

%

17.64

Fr.

7'014.00

%

17.14

Fr.

6'808.00

%

16.64

Fr.

6'602.00

%

16.13

6'602.00 16.13

40'951

41'000

7'851.00

19.16

7'645.00 18.66

7'439.00

18.15

7'233.00

17.65

7'027.00

17.15

6'821.00

16.65

6'615.00

16.14

6'615.00 16.14

41'001

41'050

7'861.00

19.16

7'655.00 18.66

7'450.00

18.16

7'244.00

17.66

7'038.00

17.16

6'832.00

16.65

6'626.00

16.15

6'626.00 16.15

41'051

41'100

7'872.00

19.16

7'666.00 18.66

7'460.00

18.16

7'254.00

17.66

7'048.00

17.16

6'842.00

16.66

6'637.00

16.16

6'637.00 16.16

41'101

41'150

7'885.00

19.17

7'679.00 18.67

7'473.00

18.17

7'267.00

17.67

7'061.00

17.17

6'855.00

16.67

6'649.00

16.17

6'649.00 16.17

41'151

41'200

7'896.00

19.18

7'690.00 18.68

7'484.00

18.18

7'278.00

17.68

7'072.00

17.18

6'866.00

16.68

6'660.00

16.17

6'660.00 16.17

41'201

41'250

7'906.00

19.18

7'701.00 18.68

7'495.00

18.18

7'289.00

17.68

7'083.00

17.18

6'877.00

16.68

6'671.00

16.18

6'671.00 16.18

41'251

41'300

7'919.00

19.19

7'713.00 18.69

7'508.00

18.19

7'302.00

17.69

7'096.00

17.19

6'890.00

16.69

6'684.00

16.19

6'684.00 16.19

41'301

41'350

7'930.00

19.19

7'724.00 18.69

7'518.00

18.19

7'312.00

17.69

7'106.00

17.20

6'900.00

16.70

6'695.00

16.20

6'695.00 16.20

41'351

41'400

7'941.00

19.19

7'735.00 18.69

7'529.00

18.20

7'323.00

17.70

7'117.00

17.20

6'911.00

16.70

6'705.00

16.21

6'705.00 16.21

41'401

41'450

7'954.00

19.20

7'748.00 18.70

7'542.00

18.21

7'336.00

17.71

7'130.00

17.21

6'924.00

16.71

6'718.00

16.22

6'718.00 16.22

41'451

41'500

7'964.00

19.20

7'759.00 18.71

7'553.00

18.21

7'347.00

17.71

7'141.00

17.22

6'935.00

16.72

6'729.00

16.22

6'729.00 16.22

41'501

41'550

7'975.00

19.21

7'769.00 18.71

7'563.00

18.21

7'357.00

17.72

7'151.00

17.22

6'946.00

16.73

6'740.00

16.23

6'740.00 16.23

41'551

41'600

7'988.00

19.21

7'782.00 18.72

7'576.00

18.22

7'370.00

17.73

7'164.00

17.23

6'958.00

16.74

6'752.00

16.24

6'752.00 16.24

41'601

41'650

7'999.00

19.22

7'793.00 18.72

7'587.00

18.23

7'381.00

17.73

7'175.00

17.24

6'969.00

16.74

6'763.00

16.25

6'763.00 16.25

41'651

41'700

8'010.00

19.22

7'804.00 18.73

7'598.00

18.23

7'392.00

17.74

7'186.00

17.24

6'980.00

16.75

6'774.00

16.25

6'774.00 16.25

41'701

41'750

8'022.00

19.23

7'816.00 18.73

7'611.00

18.24

7'405.00

17.75

7'199.00

17.25

6'993.00

16.76

6'787.00

16.27

6'787.00 16.27

41'751

41'800

8'033.00

19.23

7'827.00 18.74

7'621.00

18.24

7'415.00

17.75

7'209.00

17.26

7'003.00

16.76

6'798.00

16.27

6'798.00 16.27

41'801

41'850

8'044.00

19.23

7'838.00 18.74

7'632.00

18.25

7'426.00

17.75

7'220.00

17.26

7'014.00

16.77

6'808.00

16.28

6'808.00 16.28

41'851

41'900

8'057.00

19.24

7'851.00 18.75

7'645.00

18.26

7'439.00

17.76

7'233.00

17.27

7'027.00

16.78

6'821.00

16.29

6'821.00 16.29

41'901

41'950

8'067.00

19.24

7'862.00 18.75

7'656.00

18.26

7'450.00

17.77

7'244.00

17.28

7'038.00

16.79

6'832.00

16.30

6'832.00 16.30

41'951

42'000

8'078.00

19.24

7'872.00 18.75

7'666.00

18.26

7'460.00

17.77

7'254.00

17.28

7'049.00

16.79

6'843.00

16.30

6'843.00 16.30

42'001

42'050

8'091.00

19.25

7'885.00 18.76

7'679.00

18.27

7'473.00

17.78

7'267.00

17.29

7'061.00

16.80

6'855.00

16.31

6'855.00 16.31

42'051

42'100

8'102.00

19.26

7'896.00 18.77

7'690.00

18.28

7'484.00

17.79

7'278.00

17.30

7'072.00

16.81

6'866.00

16.32

6'866.00 16.32

42'101

42'150

8'113.00

19.26

7'907.00 18.77

7'701.00

18.28

7'495.00

17.79

7'289.00

17.30

7'083.00

16.81

6'877.00

16.33

6'877.00 16.33

42'151

42'200

8'123.00

19.26

7'917.00 18.77

7'711.00

18.28

7'505.00

17.79

7'300.00

17.31

7'094.00

16.82

6'888.00

16.33

6'888.00 16.33

42'201

42'250

8'136.00

19.27

7'930.00 18.78

7'724.00

18.29

7'518.00

17.80

7'312.00

17.32

7'106.00

16.83

6'901.00

16.34

6'901.00 16.34

42'251

42'300

8'147.00

19.27

7'941.00 18.78

7'735.00

18.30

7'529.00

17.81

7'323.00

17.32

7'117.00

16.84

6'911.00

16.35

6'911.00 16.35

42'301

42'350

8'158.00

19.27

7'952.00 18.79

7'746.00

18.30

7'540.00

17.81

7'334.00

17.33

7'128.00

16.84

6'922.00

16.35

6'922.00 16.35

42'351

42'400

8'171.00

19.28

7'965.00 18.80

7'759.00

18.31

7'553.00

17.82

7'347.00

17.34

7'141.00

16.85

6'935.00

16.37

6'935.00 16.37

42'401

42'450

8'181.00

19.28

7'975.00 18.80

7'769.00

18.31

7'563.00

17.83

7'358.00

17.34

7'152.00

16.86

6'946.00

16.37

6'946.00 16.37

42'451

42'500

8'192.00

19.29

7'986.00 18.80

7'780.00

18.32

7'574.00

17.83

7'368.00

17.35

7'162.00

16.86

6'956.00

16.38

6'956.00 16.38

42'501

42'550

8'205.00

19.29

7'999.00 18.81

7'793.00

18.33

7'587.00

17.84

7'381.00

17.36

7'175.00

16.87

6'969.00

16.39

6'969.00 16.39

42'551

42'600

8'216.00

19.30

8'010.00 18.81

7'804.00

18.33

7'598.00

17.85

7'392.00

17.36

7'186.00

16.88

6'980.00

16.39

6'980.00 16.39

42'601

42'650

8'226.00

19.30

8'020.00 18.82

7'814.00

18.33

7'609.00

17.85

7'403.00

17.37

7'197.00

16.88

6'991.00

16.40

6'991.00 16.40

42'651

42'700

8'239.00

19.31

8'033.00 18.82

7'827.00

18.34

7'621.00

17.86

7'415.00

17.38

7'210.00

16.90

7'004.00

16.41

7'004.00 16.41

42'701

42'750

8'250.00

19.31

8'044.00 18.83

7'838.00

18.35

7'632.00

17.86

7'426.00

17.38

7'220.00

16.90

7'014.00

16.42

7'014.00 16.42

42'751

42'800

8'261.00

19.31

8'055.00 18.83

7'849.00

18.35

7'643.00

17.87

7'437.00

17.39

7'231.00

16.90

7'025.00

16.42

7'025.00 16.42

42'801

42'850

8'274.00

19.32

8'068.00 18.84

7'862.00

18.36

7'656.00

17.88

7'450.00

17.40

7'244.00

16.92

7'038.00

16.43

7'038.00 16.43

42'851

42'900

8'284.00

19.32

8'078.00 18.84

7'872.00

18.36

7'666.00

17.88

7'461.00

17.40

7'255.00

16.92

7'049.00

16.44

7'049.00 16.44

42'901

42'950

8'295.00

19.32

8'089.00 18.84

7'883.00

18.36

7'677.00

17.88

7'471.00

17.40

7'265.00

16.92

7'059.00

16.44

7'059.00 16.44

42'951

43'000

8'308.00

19.33

8'102.00 18.85

7'896.00

18.37

7'690.00

17.89

7'484.00

17.41

7'278.00

16.94

7'072.00

16.46

7'072.00 16.46

43'001

43'050

8'319.00

19.34

8'113.00 18.86

7'907.00

18.38

7'701.00

17.90

7'495.00

17.42

7'289.00

16.94

7'083.00

16.46

7'083.00 16.46

43'051

43'100

8'329.00

19.34

8'123.00 18.86

7'917.00

18.38

7'712.00

17.90

7'506.00

17.43

7'300.00

16.95

7'094.00

16.47

7'094.00 16.47

43'101

43'150

8'342.00

19.34

8'136.00 18.87

7'930.00

18.39

7'724.00

17.91

7'518.00

17.43

7'313.00

16.96

7'107.00

16.48

7'107.00 16.48

43'151

43'200

8'353.00

19.35

8'147.00 18.87

7'941.00

18.39

7'735.00

17.92

7'529.00

17.44

7'323.00

16.96

7'117.00

16.48

7'117.00 16.48

43'201

43'250

8'364.00

19.35

8'158.00 18.87

7'952.00

18.40

7'746.00

17.92

7'540.00

17.44

7'334.00

16.97

7'128.00

16.49

7'128.00 16.49

43'251

43'300

8'377.00

19.36

8'171.00 18.88

7'965.00

18.41

7'759.00

17.93

7'553.00

17.45

7'347.00

16.98

7'141.00

16.50

7'141.00 16.50

43'301

43'350

8'387.00

19.36

8'181.00 18.88

7'975.00

18.41

7'769.00

17.93

7'564.00

17.46

7'358.00

16.98

7'152.00

16.51

7'152.00 16.51

43'351

43'400

8'398.00

19.36

8'192.00 18.89

7'986.00

18.41

7'780.00

17.94

7'574.00

17.46

7'368.00

16.99

7'162.00

16.51

7'162.00 16.51

43'401

43'450

8'411.00

19.37

8'205.00 18.89

7'999.00

18.42

7'793.00

17.95

7'587.00

17.47

7'381.00

17.00

7'175.00

16.52

7'175.00 16.52

43'451

43'500

8'422.00

19.37

8'216.00 18.90

8'010.00

18.42

7'804.00

17.95

7'598.00

17.48

7'392.00

17.00

7'186.00

16.53

7'186.00 16.53

43'501

43'550

8'432.00

19.37

8'226.00 18.90

8'021.00

18.43

7'815.00

17.96

7'609.00

17.48

7'403.00

17.01

7'197.00

16.54

7'197.00 16.54

43'551

43'600

8'445.00

19.38

8'239.00 18.91

8'033.00

18.43

7'827.00

17.96

7'622.00

17.49

7'416.00

17.02

7'210.00

16.55

7'210.00 16.55

43'601

43'650

8'456.00

19.38

8'250.00 18.91

8'044.00

18.44

7'838.00

17.97

7'632.00

17.49

7'426.00

17.02

7'220.00

16.55

7'220.00 16.55

43'651

43'700

8'467.00

19.39

8'261.00 18.91

8'055.00

18.44

7'849.00

17.97

7'643.00

17.50

7'437.00

17.03

7'231.00

16.56

7'231.00 16.56

43'701

43'750

8'477.00

19.39

8'272.00 18.92

8'066.00

18.45

7'860.00

17.98

7'654.00

17.50

7'448.00

17.03

7'242.00

16.56

7'242.00 16.56

43'751

43'800

8'490.00

19.39

8'284.00 18.92

8'078.00

18.45

7'873.00

17.99

7'667.00

17.51

7'461.00

17.04

7'255.00

16.57

7'255.00 16.57

43'801

43'850

8'501.00

19.40

8'295.00 18.93

8'089.00

18.46

7'883.00

17.99

7'677.00

17.52

7'471.00

17.05

7'265.00

16.58

7'265.00 16.58

43'851

43'900

8'512.00

19.40

8'306.00 18.93

8'100.00

18.46

7'894.00

17.99

7'688.00

17.52

7'482.00

17.05

7'276.00

16.58

7'276.00 16.58

43'901

43'950

8'525.00

19.41

8'319.00 18.94

8'113.00

18.47

7'907.00

18.00

7'701.00

17.53

7'495.00

17.06

7'289.00

16.59

7'289.00 16.59

43'951

44'000

8'535.00

19.41

8'329.00 18.94

8'124.00

18.47

7'918.00

18.01

7'712.00

17.54

7'506.00

17.07

7'300.00

16.60

7'300.00 16.60

44'001

44'050

8'546.00

19.41

8'340.00 18.94

8'134.00

18.48

7'928.00

18.01

7'722.00

17.54

7'516.00

17.07

7'311.00

16.61

7'311.00 16.61

44'051

44'100

8'559.00

19.42

8'353.00 18.95

8'147.00

18.48

7'941.00

18.02

7'735.00

17.55

7'529.00

17.08

7'323.00

16.61

7'323.00 16.61

44'101

44'150

8'570.00

19.42

8'364.00 18.96

8'158.00

18.49

7'952.00

18.02

7'746.00

17.55

7'540.00

17.09

7'334.00

16.62

7'334.00 16.62

44'151

44'200

8'580.00

19.42

8'375.00 18.96

8'169.00

18.49

7'963.00

18.03

7'757.00

17.56

7'551.00

17.09

7'345.00

16.63

7'345.00 16.63

44'201

44'250

8'593.00

19.43

8'387.00 18.96

8'181.00

18.50

7'976.00

18.04

7'770.00

17.57

7'564.00

17.10

7'358.00

16.64

7'358.00 16.64

44'251

44'300

8'604.00

19.43

8'398.00 18.97

8'192.00

18.50

7'986.00

18.04

7'780.00

17.57

7'574.00

17.11

7'368.00

16.64

7'368.00 16.64

13

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

8'615.00

%

19.44

Fr. %

8'409.00 18.97

Fr.

8'203.00

%

18.51

Fr.

7'997.00

%

18.04

Fr.

7'791.00

%

17.58

Fr.

7'585.00

%

17.11

Fr.

7'379.00

%

16.65

7'379.00 16.65

44'351

44'400

8'628.00

19.44

8'422.00 18.98

8'216.00

18.51

8'010.00

18.05

7'804.00

17.59

7'598.00

17.12

7'392.00

16.66

7'392.00 16.66

44'401

44'450

8'638.00

19.44

8'433.00 18.98

8'227.00

18.52

8'021.00

18.06

7'815.00

17.59

7'609.00

17.13

7'403.00

16.66

7'403.00 16.66

44'451

44'500

8'649.00

19.45

8'443.00 18.98

8'237.00

18.52

8'031.00

18.06

7'825.00

17.59

7'619.00

17.13

7'414.00

16.67

7'414.00 16.67

44'501

44'550

8'662.00

19.45

8'456.00 18.99

8'250.00

18.53

8'044.00

18.07

7'838.00

17.60

7'632.00

17.14

7'426.00

16.68

7'426.00 16.68

44'551

44'600

8'673.00

19.46

8'467.00 18.99

8'261.00

18.53

8'055.00

18.07

7'849.00

17.61

7'643.00

17.15

7'437.00

16.68

7'437.00 16.68

44'601

44'650

8'684.00

19.46

8'478.00 19.00

8'272.00

18.54

8'066.00

18.08

7'860.00

17.61

7'654.00

17.15

7'448.00

16.69

7'448.00 16.69

44'651

44'700

8'696.00

19.47

8'490.00 19.00

8'285.00

18.55

8'079.00

18.08

7'873.00

17.62

7'667.00

17.16

7'461.00

16.70

7'461.00 16.70

44'701

44'750

8'707.00

19.47

8'501.00 19.01

8'295.00

18.55

8'089.00

18.09

7'883.00

17.63

7'677.00

17.16

7'472.00

16.71

7'472.00 16.71

44'751

44'800

8'718.00

19.47

8'512.00 19.01

8'306.00

18.55

8'100.00

18.09

7'894.00

17.63

7'688.00

17.17

7'482.00

16.71

7'482.00 16.71

44'801

44'850

8'731.00

19.48

8'525.00 19.02

8'319.00

18.56

8'113.00

18.10

7'907.00

17.64

7'701.00

17.18

7'495.00

16.72

7'495.00 16.72

44'851

44'900

8'741.00

19.48

8'536.00 19.02

8'330.00

18.56

8'124.00

18.10

7'918.00

17.64

7'712.00

17.19

7'506.00

16.73

7'506.00 16.73

44'901

44'950

8'752.00

19.48

8'546.00 19.02

8'340.00

18.56

8'134.00

18.11

7'928.00

17.65

7'723.00

17.19

7'517.00

16.73

7'517.00 16.73

44'951

45'000

8'765.00

19.49

8'559.00 19.03

8'353.00

18.57

8'147.00

18.11

7'941.00

17.66

7'735.00

17.20

7'529.00

16.74

7'529.00 16.74

45'001

45'050

8'776.00

19.49

8'570.00 19.03

8'364.00

18.58

8'158.00

18.12

7'952.00

17.66

7'746.00

17.20

7'540.00

16.75

7'540.00 16.75

45'051

45'100

8'787.00

19.49

8'581.00 19.04

8'375.00

18.58

8'169.00

18.12

7'963.00

17.67

7'757.00

17.21

7'551.00

16.75

7'551.00 16.75

45'101

45'150

8'797.00

19.49

8'591.00 19.04

8'385.00

18.58

8'179.00

18.13

7'974.00

17.67

7'768.00

17.21

7'562.00

16.76

7'562.00 16.76

45'151

45'200

8'810.00

19.50

8'604.00 19.05

8'398.00

18.59

8'192.00

18.13

7'986.00

17.68

7'780.00

17.22

7'575.00

16.77

7'575.00 16.77

45'201

45'250

8'821.00

19.50

8'615.00 19.05

8'409.00

18.59

8'203.00

18.14

7'997.00

17.68

7'791.00

17.23

7'585.00

16.77

7'585.00 16.77

45'251

45'300

8'832.00

19.51

8'626.00 19.05

8'420.00

18.60

8'214.00

18.14

8'008.00

17.69

7'802.00

17.23

7'596.00

16.78

7'596.00 16.78

45'301

45'350

8'844.00

19.51

8'639.00 19.06

8'433.00

18.61

8'227.00

18.15

8'021.00

17.70

7'815.00

17.24

7'609.00

16.79

7'609.00 16.79

45'351

45'400

8'855.00

19.52

8'649.00 19.06

8'443.00

18.61

8'237.00

18.15

8'031.00

17.70

7'826.00

17.25

7'620.00

16.79

7'620.00 16.79

45'401

45'450

8'866.00

19.52

8'660.00 19.06

8'454.00

18.61

8'248.00

18.16

8'042.00

17.70

7'836.00

17.25

7'630.00

16.80

7'630.00 16.80

45'451

45'500

8'879.00

19.53

8'673.00 19.07

8'467.00

18.62

8'261.00

18.17

8'055.00

17.71

7'849.00

17.26

7'643.00

16.81

7'643.00 16.81

45'501

45'550

8'890.00

19.53

8'684.00 19.08

8'478.00

18.62

8'272.00

18.17

8'066.00

17.72

7'860.00

17.27

7'654.00

16.81

7'654.00 16.81

45'551

45'600

8'900.00

19.53

8'694.00 19.08

8'488.00

18.62

8'282.00

18.17

8'077.00

17.72

7'871.00

17.27

7'665.00

16.82

7'665.00 16.82

45'601

45'650

8'913.00

19.54

8'707.00 19.08

8'501.00

18.63

8'295.00

18.18

8'089.00

17.73

7'884.00

17.28

7'678.00

16.83

7'678.00 16.83

45'651

45'700

8'924.00

19.54

8'718.00 19.09

8'512.00

18.64

8'306.00

18.19

8'100.00

17.73

7'894.00

17.28

7'688.00

16.83

7'688.00 16.83

45'701

45'750

8'935.00

19.54

8'729.00 19.09

8'523.00

18.64

8'317.00

18.19

8'111.00

17.74

7'905.00

17.29

7'699.00

16.84

7'699.00 16.84

45'751

45'800

8'948.00

19.55

8'742.00 19.10

8'536.00

18.65

8'330.00

18.20

8'124.00

17.75

7'918.00

17.30

7'712.00

16.85

7'712.00 16.85

45'801

45'850

8'958.00

19.55

8'752.00 19.10

8'546.00

18.65

8'340.00

18.20

8'135.00

17.75

7'929.00

17.30

7'723.00

16.85

7'723.00 16.85

45'851

45'900

8'969.00

19.55

8'763.00 19.10

8'557.00

18.65

8'351.00

18.20

8'145.00

17.75

7'939.00

17.31

7'733.00

16.86

7'733.00 16.86

45'901

45'950

8'982.00

19.56

8'776.00 19.11

8'570.00

18.66

8'364.00

18.21

8'158.00

17.76

7'952.00

17.32

7'746.00

16.87

7'746.00 16.87

45'951

46'000

8'993.00

19.56

8'787.00 19.11

8'581.00

18.66

8'375.00

18.22

8'169.00

17.77

7'963.00

17.32

7'757.00

16.87

7'757.00 16.87

46'001

46'050

9'003.00

19.56

8'797.00 19.11

8'591.00

18.67

8'386.00

18.22

8'180.00

17.77

7'974.00

17.33

7'768.00

16.88

7'768.00 16.88

46'051

46'100

9'016.00

19.57

8'810.00 19.12

8'604.00

18.67

8'398.00

18.23

8'192.00

17.78

7'987.00

17.33

7'781.00

16.89

7'781.00 16.89

46'101

46'150

9'027.00

19.57

8'821.00 19.12

8'615.00

18.68

8'409.00

18.23

8'203.00

17.78

7'997.00

17.34

7'791.00

16.89

7'791.00 16.89

46'151

46'200

9'038.00

19.57

8'832.00 19.13

8'626.00

18.68

8'420.00

18.23

8'214.00

17.79

8'008.00

17.34

7'802.00

16.90

7'802.00 16.90

46'201

46'250

9'051.00

19.58

8'845.00 19.13

8'639.00

18.69

8'433.00

18.24

8'227.00

17.80

8'021.00

17.35

7'815.00

16.91

7'815.00 16.91

46'251

46'300

9'061.00

19.58

8'855.00 19.14

8'649.00

18.69

8'443.00

18.25

8'238.00

17.80

8'032.00

17.36

7'826.00

16.91

7'826.00 16.91

46'301

46'350

9'072.00

19.58

8'866.00 19.14

8'660.00

18.69

8'454.00

18.25

8'248.00

17.80

8'042.00

17.36

7'836.00

16.92

7'836.00 16.92

46'351

46'400

9'085.00

19.59

8'879.00 19.15

8'673.00

18.70

8'467.00

18.26

8'261.00

17.81

8'055.00

17.37

7'849.00

16.93

7'849.00 16.93

46'401

46'450

9'096.00

19.59

8'890.00 19.15

8'684.00

18.71

8'478.00

18.26

8'272.00

17.82

8'066.00

17.37

7'860.00

16.93

7'860.00 16.93

46'451

46'500

9'106.00

19.59

8'900.00 19.15

8'694.00

18.71

8'489.00

18.27

8'283.00

17.82

8'077.00

17.38

7'871.00

16.94

7'871.00 16.94

46'501

46'550

9'118.00

19.60

8'912.00 19.16

8'706.00

18.71

8'500.00

18.27

8'294.00

17.83

8'088.00

17.38

7'883.00

16.94

7'883.00 16.94

46'551

46'600

9'130.00

19.60

8'924.00 19.16

8'718.00

18.72

8'512.00

18.28

8'306.00

17.83

8'100.00

17.39

7'894.00

16.95

7'894.00 16.95

46'601

46'650

9'141.00

19.61

8'935.00 19.16

8'729.00

18.72

8'523.00

18.28

8'317.00

17.84

8'111.00

17.40

7'905.00

16.95

7'905.00 16.95

46'651

46'700

9'151.00

19.61

8'945.00 19.16

8'740.00

18.73

8'534.00

18.28

8'328.00

17.84

8'122.00

17.40

7'916.00

16.96

7'916.00 16.96

46'701

46'750

9'164.00

19.61

8'958.00 19.17

8'752.00

18.73

8'547.00

18.29

8'341.00

17.85

8'135.00

17.41

7'929.00

16.97

7'929.00 16.97

46'751

46'800

9'175.00

19.62

8'969.00 19.17

8'763.00

18.73

8'557.00

18.29

8'351.00

17.85

8'145.00

17.41

7'939.00

16.97

7'939.00 16.97

46'801

46'850

9'186.00

19.62

8'980.00 19.18

8'774.00

18.74

8'568.00

18.30

8'362.00

17.86

8'156.00

17.42

7'950.00

16.98

7'950.00 16.98

46'851

46'900

9'199.00

19.62

8'993.00 19.19

8'787.00

18.75

8'581.00

18.31

8'375.00

17.87

8'169.00

17.43

7'963.00

16.99

7'963.00 16.99

46'901

46'950

9'209.00

19.62

9'003.00 19.19

8'798.00

18.75

8'592.00

18.31

8'386.00

17.87

8'180.00

17.43

7'974.00

16.99

7'974.00 16.99

46'951

47'000

9'220.00

19.63

9'014.00 19.19

8'808.00

18.75

8'602.00

18.31

8'396.00

17.87

8'190.00

17.43

7'985.00

17.00

7'985.00 17.00

47'001

47'050

9'233.00

19.63

9'027.00 19.20

8'821.00

18.76

8'615.00

18.32

8'409.00

17.88

8'203.00

17.44

7'997.00

17.01

7'997.00 17.01

47'051

47'100

9'244.00

19.64

9'038.00 19.20

8'832.00

18.76

8'626.00

18.32

8'420.00

17.89

8'214.00

17.45

8'008.00

17.01

8'008.00 17.01

47'101

47'150

9'254.00

19.64

9'049.00 19.20

8'843.00

18.76

8'637.00

18.33

8'431.00

17.89

8'225.00

17.45

8'019.00

17.02

8'019.00 17.02

47'151

47'200

9'267.00

19.64

9'061.00 19.21

8'855.00

18.77

8'650.00

18.34

8'444.00

17.90

8'238.00

17.46

8'032.00

17.03

8'032.00 17.03

47'201

47'250

9'278.00

19.65

9'072.00 19.21

8'866.00

18.77

8'660.00

18.34

8'454.00

17.90

8'248.00

17.47

8'042.00

17.03

8'042.00 17.03

47'251

47'300

9'289.00

19.65

9'083.00 19.21

8'877.00

18.78

8'671.00

18.34

8'465.00

17.91

8'259.00

17.47

8'053.00

17.03

8'053.00 17.03

47'301

47'350

9'302.00

19.66

9'096.00 19.22

8'890.00

18.78

8'684.00

18.35

8'478.00

17.91

8'272.00

17.48

8'066.00

17.04

8'066.00 17.04

47'351

47'400

9'312.00

19.66

9'106.00 19.22

8'901.00

18.79

8'695.00

18.35

8'489.00

17.92

8'283.00

17.48

8'077.00

17.05

8'077.00 17.05

47'401

47'450

9'323.00

19.66

9'117.00 19.22

8'911.00

18.79

8'705.00

18.36

8'499.00

17.92

8'293.00

17.49

8'088.00

17.05

8'088.00 17.05

47'451

47'500

9'336.00

19.67

9'130.00 19.23

8'924.00

18.80

8'718.00

18.36

8'512.00

17.93

8'306.00

17.50

8'100.00

17.06

8'100.00 17.06

47'501

47'550

9'347.00

19.67

9'141.00 19.23

8'935.00

18.80

8'729.00

18.37

8'523.00

17.93

8'317.00

17.50

8'111.00

17.07

8'111.00 17.07

47'551

47'600

9'357.00

19.67

9'152.00 19.24

8'946.00

18.80

8'740.00

18.37

8'534.00

17.94

8'328.00

17.50

8'122.00

17.07

8'122.00 17.07

47'601

47'650

9'370.00

19.67

9'164.00 19.24

8'959.00

18.81

8'753.00

18.38

8'547.00

17.95

8'341.00

17.51

8'135.00

17.08

8'135.00 17.08

47'651

47'700

9'381.00

19.68

9'175.00 19.24

8'969.00

18.81

8'763.00

18.38

8'557.00

17.95

8'351.00

17.52

8'145.00

17.08

8'145.00 17.08

14

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

9'392.00

Fr.

%

19.68

Fr. %

9'186.00 19.25

Fr.

8'980.00

%

18.82

Fr.

8'774.00

%

18.38

Fr.

8'568.00

%

17.95

Fr.

8'362.00

%

17.52

Fr.

8'156.00

%

17.09

8'156.00 17.09

47'751

47'800 9'405.00

19.69

9'199.00 19.25

8'993.00

18.82

8'787.00

18.39

8'581.00

17.96

8'375.00

17.53

8'169.00

17.10

8'169.00 17.10

47'801

47'850 9'415.00

19.69

9'210.00 19.26

9'004.00

18.83

8'798.00

18.40

8'592.00

17.97

8'386.00

17.53

8'180.00

17.10

8'180.00 17.10

47'851

47'900 9'426.00

19.69

9'220.00 19.26

9'014.00

18.83

8'808.00

18.40

8'602.00

17.97

8'397.00

17.54

8'191.00

17.11

8'191.00 17.11

47'901

47'950 9'439.00

19.70

9'233.00 19.27

9'027.00

18.84

8'821.00

18.41

8'615.00

17.98

8'409.00

17.55

8'203.00

17.12

8'203.00 17.12

47'951

48'000 9'450.00

19.70

9'244.00 19.27

9'038.00

18.84

8'832.00

18.41

8'626.00

17.98

8'420.00

17.55

8'214.00

17.12

8'214.00 17.12

48'001

48'050 9'461.00

19.70

9'255.00 19.27

9'049.00

18.84

8'843.00

18.41

8'637.00

17.98

8'431.00

17.56

8'225.00

17.13

8'225.00 17.13

48'051

48'100 9'471.00

19.70

9'265.00 19.27

9'059.00

18.84

8'853.00

18.41

8'648.00

17.99

8'442.00

17.56

8'236.00

17.13

8'236.00 17.13

48'101

48'150 9'484.00

19.71

9'278.00 19.28

9'072.00

18.85

8'866.00

18.42

8'660.00

17.99

8'454.00

17.57

8'249.00

17.14

8'249.00 17.14

48'151

48'200 9'495.00

19.71

9'289.00 19.28

9'083.00

18.85

8'877.00

18.43

8'671.00

18.00

8'465.00

17.57

8'259.00

17.14

8'259.00 17.14

48'201

48'250 9'506.00

19.71

9'300.00 19.28

9'094.00

18.86

8'888.00

18.43

8'682.00

18.00

8'476.00

17.58

8'270.00

17.15

8'270.00 17.15

48'251

48'300 9'518.00

19.72

9'313.00 19.29

9'107.00

18.86

8'901.00

18.44

8'695.00

18.01

8'489.00

17.58

8'283.00

17.16

8'283.00 17.16

48'301

48'350 9'529.00

19.72

9'323.00 19.29

9'117.00

18.87

8'911.00

18.44

8'705.00

18.01

8'500.00

17.59

8'294.00

17.16

8'294.00 17.16

48'351

48'400 9'540.00

19.72

9'334.00 19.30

9'128.00

18.87

8'922.00

18.44

8'716.00

18.02

8'510.00

17.59

8'304.00

17.17

8'304.00 17.17

48'401

48'450 9'553.00

19.73

9'347.00 19.30

9'141.00

18.88

8'935.00

18.45

8'729.00

18.03

8'523.00

17.60

8'317.00

17.18

8'317.00 17.18

48'451

48'500 9'564.00

19.73

9'358.00 19.30

9'152.00

18.88

8'946.00

18.45

8'740.00

18.03

8'534.00

17.60

8'328.00

17.18

8'328.00 17.18

48'501

48'550 9'574.00

19.73

9'368.00 19.31

9'162.00

18.88

8'956.00

18.46

8'751.00

18.03

8'545.00

17.61

8'339.00

17.18

8'339.00 17.18

48'551

48'600 9'587.00

19.74

9'381.00 19.31

9'175.00

18.89

8'969.00

18.46

8'763.00

18.04

8'557.00

17.62

8'352.00

17.19

8'352.00 17.19

48'601

48'650 9'598.00

19.74

9'392.00 19.32

9'186.00

18.89

8'980.00

18.47

8'774.00

18.04

8'568.00

17.62

8'362.00

17.20

8'362.00 17.20

48'651

48'700 9'609.00

19.74

9'403.00 19.32

9'197.00

18.89

8'991.00

18.47

8'785.00

18.05

8'579.00

17.63

8'373.00

17.20

8'373.00 17.20

48'701

48'750 9'622.00

19.75

9'416.00 19.32

9'210.00

18.90

9'004.00

18.48

8'798.00

18.06

8'592.00

17.63

8'386.00

17.21

8'386.00 17.21

48'751

48'800 9'632.00

19.75

9'426.00 19.33

9'220.00

18.90

9'014.00

18.48

8'808.00

18.06

8'603.00

17.64

8'397.00

17.22

8'397.00 17.22

48'801

48'850 9'643.00

19.75

9'437.00 19.33

9'231.00

18.91

9'025.00

18.48

8'819.00

18.06

8'613.00

17.64

8'407.00

17.22

8'407.00 17.22

48'851

48'900 9'656.00

19.76

9'450.00 19.34

9'244.00

18.91

9'038.00

18.49

8'832.00

18.07

8'626.00

17.65

8'420.00

17.23

8'420.00 17.23

48'901

48'950 9'667.00

19.76

9'461.00 19.34

9'255.00

18.92

9'049.00

18.50

8'843.00

18.07

8'637.00

17.65

8'431.00

17.23

8'431.00 17.23

48'951

49'000 9'677.00

19.76

9'471.00 19.34

9'265.00

18.92

9'060.00

18.50

8'854.00

18.08

8'648.00

17.66

8'442.00

17.24

8'442.00 17.24

49'001

49'050 9'690.00

19.77

9'484.00 19.35

9'278.00

18.93

9'072.00

18.50

8'866.00

18.08

8'661.00

17.67

8'455.00

17.25

8'455.00 17.25

49'051

49'100 9'701.00

19.77

9'495.00 19.35

9'289.00

18.93

9'083.00

18.51

8'877.00

18.09

8'671.00

17.67

8'465.00

17.25

8'465.00 17.25

49'101

49'150 9'712.00

19.77

9'506.00 19.35

9'300.00

18.93

9'094.00

18.51

8'888.00

18.09

8'682.00

17.67

8'476.00

17.25

8'476.00 17.25

49'151

49'200 9'725.00

19.78

9'519.00 19.36

9'313.00

18.94

9'107.00

18.52

8'901.00

18.10

8'695.00

17.68

8'489.00

17.26

8'489.00 17.26

49'201

49'250 9'735.00

19.78

9'529.00 19.36

9'323.00

18.94

9'117.00

18.52

8'912.00

18.10

8'706.00

17.69

8'500.00

17.27

8'500.00 17.27

49'251

49'300 9'746.00

19.78

9'540.00 19.36

9'334.00

18.94

9'128.00

18.52

8'922.00

18.11

8'716.00

17.69

8'510.00

17.27

8'510.00 17.27

49'301

49'350 9'759.00

19.79

9'553.00 19.37

9'347.00

18.95

9'141.00

18.53

8'935.00

18.11

8'729.00

17.70

8'523.00

17.28

8'523.00 17.28

49'351

49'400 9'770.00

19.79

9'564.00 19.37

9'358.00

18.95

9'152.00

18.54

8'946.00

18.12

8'740.00

17.70

8'534.00

17.28

8'534.00 17.28

49'401

49'450 9'780.00

19.79

9'574.00 19.37

9'368.00

18.95

9'163.00

18.54

8'957.00

18.12

8'751.00

17.71

8'545.00

17.29

8'545.00 17.29

49'451

49'500 9'792.00

19.79

9'586.00 19.38

9'380.00

18.96

9'174.00

18.54

8'968.00

18.13

8'762.00

17.71

8'557.00

17.30

8'557.00 17.30

49'501

49'550 9'804.00

19.80

9'598.00 19.38

9'392.00

18.96

9'186.00

18.55

8'980.00

18.13

8'774.00

17.72

8'568.00

17.30

8'568.00 17.30

49'551

49'600 9'815.00

19.80

9'609.00 19.38

9'403.00

18.97

9'197.00

18.55

8'991.00

18.14

8'785.00

17.72

8'579.00

17.31

8'579.00 17.31

49'601

49'650 9'825.00

19.80

9'619.00 19.38

9'414.00

18.97

9'208.00

18.56

9'002.00

18.14

8'796.00

17.72

8'590.00

17.31

8'590.00 17.31

49'651

49'700 9'838.00

19.80

9'632.00 19.39

9'426.00

18.98

9'220.00

18.56

9'015.00

18.15

8'809.00

17.73

8'603.00

17.32

8'603.00 17.32

49'701

49'750 9'849.00

19.81

9'643.00 19.39

9'437.00

18.98

9'231.00

18.56

9'025.00

18.15

8'819.00

17.74

8'613.00

17.32

8'613.00 17.32

49'751

49'800 9'860.00

19.81

9'654.00 19.40

9'448.00

18.98

9'242.00

18.57

9'036.00

18.15

8'830.00

17.74

8'624.00

17.33

8'624.00 17.33

49'801

49'850 9'873.00

19.82

9'667.00 19.40

9'461.00

18.99

9'255.00

18.58

9'049.00

18.16

8'843.00

17.75

8'637.00

17.33

8'637.00 17.33

49'851

49'900 9'883.00

19.82

9'677.00 19.40

9'471.00

18.99

9'266.00

18.58

9'060.00

18.17

8'854.00

17.75

8'648.00

17.34

8'648.00 17.34

49'901

49'950 9'894.00

19.82

9'688.00 19.41

9'482.00

18.99

9'276.00

18.58

9'070.00

18.17

8'864.00

17.75

8'658.00

17.34

8'658.00 17.34

49'951

50'000 9'907.00

19.82

9'701.00 19.41

9'495.00

19.00

9'289.00

18.59

9'083.00

18.18

8'877.00

17.76

8'671.00

17.35

8'671.00 17.35

50'001

50'050 9'918.00

19.83

9'712.00 19.41

9'506.00

19.00

9'300.00

18.59

9'094.00

18.18

8'888.00

17.77

8'682.00

17.36

8'682.00 17.36

50'051

50'100 9'928.00

19.83

9'723.00 19.42

9'517.00

19.01

9'311.00

18.59

9'105.00

18.18

8'899.00

17.77

8'693.00

17.36

8'693.00 17.36

50'101

50'150 9'941.00

19.83

9'735.00 19.42

9'529.00

19.01

9'324.00

18.60

9'118.00

18.19

8'912.00

17.78

8'706.00

17.37

8'706.00 17.37

50'151

50'200 9'952.00

19.83

9'746.00 19.42

9'540.00

19.01

9'334.00

18.60

9'128.00

18.19

8'922.00

17.78

8'716.00

17.37

8'716.00 17.37

50'201

50'250 9'963.00

19.84

9'757.00 19.43

9'551.00

19.02

9'345.00

18.61

9'139.00

18.20

8'933.00

17.79

8'727.00

17.38

8'727.00 17.38

50'251

50'300 9'976.00

19.84

9'770.00 19.43

9'564.00

19.02

9'358.00

18.61

9'152.00

18.20

8'946.00

17.79

8'740.00

17.38

8'740.00 17.38

50'301

50'350 9'986.00

19.84

9'780.00 19.43

9'575.00

19.03

9'369.00

18.62

9'163.00

18.21

8'957.00

17.80

8'751.00

17.39

8'751.00 17.39

50'351

50'400 9'997.00

19.85

9'791.00 19.44

9'585.00

19.03

9'379.00

18.62

9'173.00

18.21

8'967.00

17.80

8'762.00

17.39

8'762.00 17.39

50'401

50'450 10'010.00

19.85

9'804.00 19.44

9'598.00

19.03

9'392.00

18.63

9'186.00

18.22

8'980.00

17.81

8'774.00

17.40

8'774.00 17.40

50'451

50'500 10'021.00

19.85

9'815.00 19.45

9'609.00

19.04

9'403.00

18.63

9'197.00

18.22

8'991.00

17.81

8'785.00

17.40

8'785.00 17.40

50'501

50'550 10'031.00

19.85

9'826.00 19.45

9'620.00

19.04

9'414.00

18.63

9'208.00

18.22

9'002.00

17.82

8'796.00

17.41

8'796.00 17.41

50'551

50'600 10'044.00

19.86

9'838.00 19.45

9'632.00

19.04

9'427.00

18.64

9'221.00

18.23

9'015.00

17.83

8'809.00

17.42

8'809.00 17.42

50'601

50'650 10'055.00

19.86

9'849.00 19.45

9'643.00

19.05

9'437.00

18.64

9'231.00

18.23

9'025.00

17.83

8'819.00

17.42

8'819.00 17.42

50'651

50'700 10'066.00

19.86

9'860.00 19.46

9'654.00

19.05

9'448.00

18.64

9'242.00

18.24

9'036.00

17.83

8'830.00

17.42

8'830.00 17.42

50'701

50'750 10'079.00

19.87

9'873.00 19.46

9'667.00

19.06

9'461.00

18.65

9'255.00

18.25

9'049.00

17.84

8'843.00

17.43

8'843.00 17.43

50'751

50'800 10'089.00

19.87

9'883.00 19.46

9'678.00

19.06

9'472.00

18.65

9'266.00

18.25

9'060.00

17.84

8'854.00

17.44

8'854.00 17.44

50'801

50'850 10'100.00

19.87

9'894.00 19.47

9'688.00

19.06

9'482.00

18.66

9'276.00

18.25

9'070.00

17.85

8'865.00

17.44

8'865.00 17.44

50'851

50'900 10'113.00

19.88

9'907.00 19.47

9'701.00

19.07

9'495.00

18.66

9'289.00

18.26

9'083.00

17.85

8'877.00

17.45

8'877.00 17.45

50'901

50'950 10'124.00

19.88

9'918.00 19.48

9'712.00

19.07

9'506.00

18.67

9'300.00

18.26

9'094.00

17.86

8'888.00

17.45

8'888.00 17.45

50'951

51'000 10'135.00

19.88

9'929.00 19.48

9'723.00

19.07

9'517.00

18.67

9'311.00

18.27

9'105.00

17.86

8'899.00

17.46

8'899.00 17.46

51'001

51'050 10'145.00

19.88

9'939.00 19.48

9'733.00

19.07

9'527.00

18.67

9'321.00

18.27

9'116.00

17.87

8'910.00

17.46

8'910.00 17.46

51'051

51'100 10'158.00

19.89

9'952.00 19.49

9'746.00

19.08

9'540.00

18.68

9'334.00

18.28

9'128.00

17.87

8'923.00

17.47

8'923.00 17.47

15

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

10'169.00

Fr.

% Fr. %

19.89 9'963.00 19.49

Fr.

9'757.00

%

19.08

Fr.

9'551.00

% Fr.

18.68 9'345.00

%

18.28

Fr.

9'139.00

%

17.88

Fr.

8'933.00

%

17.47

8'933.00 17.47

51'151

51'200 10'180.00

19.89 9'974.00 19.49

9'768.00

19.09

9'562.00

18.68 9'356.00

18.28

9'150.00

17.88

8'944.00

17.48

8'944.00 17.48

51'201

51'250 10'192.00

19.90 9'987.00 19.50

9'781.00

19.09

9'575.00

18.69 9'369.00

18.29

9'163.00

17.89

8'957.00

17.49

8'957.00 17.49

51'251

51'300 10'203.00

19.90 9'997.00 19.50

9'791.00

19.10

9'585.00

18.69 9'379.00

18.29

9'174.00

17.89

8'968.00

17.49

8'968.00 17.49

51'301

51'350 10'214.00

19.90 10'008.00 19.50

9'802.00

19.10

9'596.00

18.70 9'390.00

18.30

9'184.00

17.89

8'978.00

17.49

8'978.00 17.49

51'351

51'400 10'227.00

19.91 10'021.00 19.51

9'815.00

19.10

9'609.00

18.70 9'403.00

18.30

9'197.00

17.90

8'991.00

17.50

8'991.00 17.50

51'401

51'450 10'238.00

19.91 10'032.00 19.51

9'826.00

19.11

9'620.00

18.71 9'414.00

18.31

9'208.00

17.91

9'002.00

17.51

9'002.00 17.51

51'451

51'500 10'248.00

19.91 10'042.00 19.51

9'836.00

19.11

9'630.00

18.71 9'425.00

18.31

9'219.00

17.91

9'013.00

17.51

9'013.00 17.51

51'501

51'550 10'261.00

19.91 10'055.00 19.51

9'849.00

19.11

9'643.00

18.72 9'437.00

18.32

9'231.00

17.92

9'026.00

17.52

9'026.00 17.52

51'551

51'600 10'272.00

19.92 10'066.00 19.52

9'860.00

19.12

9'654.00

18.72 9'448.00

18.32

9'242.00

17.92

9'036.00

17.52

9'036.00 17.52

51'601

51'650 10'283.00

19.92 10'077.00 19.52

9'871.00

19.12

9'665.00

18.72 9'459.00

18.32

9'253.00

17.92

9'047.00

17.52

9'047.00 17.52

51'651

51'700 10'295.00

19.92 10'090.00 19.53

9'884.00

19.13

9'678.00

18.73 9'472.00

18.33

9'266.00

17.93

9'060.00

17.53

9'060.00 17.53

51'701

51'750 10'306.00

19.92 10'100.00 19.53

9'894.00

19.13

9'688.00

18.73 9'482.00

18.33

9'277.00

17.94

9'071.00

17.54

9'071.00 17.54

51'751

51'800 10'317.00

19.93 10'111.00 19.53

9'905.00

19.13

9'699.00

18.73 9'493.00

18.34

9'287.00

17.94

9'081.00

17.54

9'081.00 17.54

51'801

51'850 10'330.00

19.93 10'124.00 19.53

9'918.00

19.14

9'712.00

18.74 9'506.00

18.34

9'300.00

17.95

9'094.00

17.55

9'094.00 17.55

51'851

51'900 10'341.00

19.93 10'135.00 19.54

9'929.00

19.14

9'723.00

18.74 9'517.00

18.35

9'311.00

17.95

9'105.00

17.55

9'105.00 17.55

51'901

51'950 10'351.00

19.93 10'145.00 19.54

9'939.00

19.14

9'733.00

18.74 9'528.00

18.35

9'322.00

17.95

9'116.00

17.56

9'116.00 17.56

51'951

52'000 10'364.00

19.94 10'158.00 19.54

9'952.00

19.15

9'746.00

18.75 9'540.00

18.35

9'334.00

17.96

9'129.00

17.56

9'129.00 17.56

52'001

52'050 10'375.00

19.94 10'169.00 19.55

9'963.00

19.15

9'757.00

18.75 9'551.00

18.36

9'345.00

17.96

9'139.00

17.57

9'139.00 17.57

52'051

52'100 10'386.00

19.94 10'180.00 19.55

9'974.00

19.15

9'768.00

18.76 9'562.00

18.36

9'356.00

17.97

9'150.00

17.57

9'150.00 17.57

52'101

52'150 10'399.00

19.95 10'193.00 19.55

9'987.00

19.16

9'781.00

18.76 9'575.00

18.37

9'369.00

17.97

9'163.00

17.58

9'163.00 17.58

52'151

52'200 10'409.00

19.95 10'203.00 19.56

9'997.00

19.16

9'791.00

18.77 9'586.00

18.37

9'380.00

17.98

9'174.00

17.58

9'174.00 17.58

52'201

52'250 10'420.00

19.95 10'214.00 19.56

10'008.00

19.16

9'802.00

18.77 9'596.00

18.37

9'390.00

17.98

9'184.00

17.59

9'184.00 17.59

52'251

52'300 10'433.00

19.96 10'227.00 19.56

10'021.00

19.17

9'815.00

18.78 9'609.00

18.38

9'403.00

17.99

9'197.00

17.59

9'197.00 17.59

52'301

52'350 10'444.00

19.96 10'238.00 19.57

10'032.00

19.17

9'826.00

18.78 9'620.00

18.39

9'414.00

17.99

9'208.00

17.60

9'208.00 17.60

52'351

52'400 10'454.00

19.96 10'248.00 19.57

10'042.00

19.17

9'837.00

18.78 9'631.00

18.39

9'425.00

18.00

9'219.00

17.60

9'219.00 17.60

52'401

52'450 10'466.00

19.96 10'260.00 19.57

10'054.00

19.18

9'848.00

18.78 9'642.00

18.39

9'436.00

18.00

9'231.00

17.61

9'231.00 17.61

52'451

52'500 10'478.00

19.97 10'272.00 19.58

10'066.00

19.18

9'860.00

18.79 9'654.00

18.40

9'448.00

18.00

9'242.00

17.61

9'242.00 17.61

52'501

52'550 10'489.00

19.97 10'283.00 19.58

10'077.00

19.19

9'871.00

18.79 9'665.00

18.40

9'459.00

18.01

9'253.00

17.62

9'253.00 17.62

52'551

52'600 10'499.00

19.97 10'293.00 19.58

10'088.00

19.19

9'882.00

18.80 9'676.00

18.40

9'470.00

18.01

9'264.00

17.62

9'264.00 17.62

52'601

52'650 10'512.00

19.98 10'306.00 19.58

10'100.00

19.19

9'894.00

18.80 9'689.00

18.41

9'483.00

18.02

9'277.00

17.63

9'277.00 17.63

52'651

52'700 10'523.00

19.98 10'317.00 19.59

10'111.00

19.20

9'905.00

18.80 9'699.00

18.41

9'493.00

18.02

9'287.00

17.63

9'287.00 17.63

52'701

52'750 10'534.00

19.98 10'328.00 19.59

10'122.00

19.20

9'916.00

18.81 9'710.00

18.42

9'504.00

18.03

9'298.00

17.63

9'298.00 17.63

52'751

52'800 10'547.00

19.98 10'341.00 19.59

10'135.00

19.20

9'929.00

18.81 9'723.00

18.42

9'517.00

18.03

9'311.00

17.64

9'311.00 17.64

52'801

52'850 10'557.00

19.98 10'351.00 19.59

10'145.00

19.20

9'940.00

18.82 9'734.00

18.43

9'528.00

18.04

9'322.00

17.65

9'322.00 17.65

52'851

52'900 10'568.00

19.99 10'362.00 19.60

10'156.00

19.21

9'950.00

18.82 9'744.00

18.43

9'538.00

18.04

9'332.00

17.65

9'332.00 17.65

52'901

52'950 10'581.00

19.99 10'375.00 19.60

10'169.00

19.21

9'963.00

18.82 9'757.00

18.44

9'551.00

18.05

9'345.00

17.66

9'345.00 17.66

52'951

53'000 10'592.00

19.99 10'386.00 19.61

10'180.00

19.22

9'974.00

18.83 9'768.00

18.44

9'562.00

18.05

9'356.00

17.66

9'356.00 17.66

53'001

53'050 10'602.00

19.99 10'396.00 19.61

10'191.00

19.22

9'985.00

18.83 9'779.00

18.44

9'573.00

18.05

9'367.00

17.67

9'367.00 17.67

53'051

53'100 10'615.00

20.00 10'409.00 19.61

10'203.00

19.22

9'997.00

18.84 9'792.00

18.45

9'586.00

18.06

9'380.00

17.67

9'380.00 17.67

53'101

53'150 10'626.00

20.00 10'420.00 19.61

10'214.00

19.23

10'008.00

18.84 9'802.00

18.45

9'596.00

18.06

9'390.00

17.68

9'390.00 17.68

53'151

53'200 10'637.00

20.00 10'431.00 19.62

10'225.00

19.23

10'019.00

18.84 9'813.00

18.45

9'607.00

18.07

9'401.00

17.68

9'401.00 17.68

53'201

53'250 10'650.00

20.01 10'444.00 19.62

10'238.00

19.24

10'032.00

18.85 9'826.00

18.46

9'620.00

18.07

9'414.00

17.69

9'414.00 17.69

53'251

53'300 10'660.00

20.01 10'454.00 19.62

10'249.00

19.24

10'043.00

18.85 9'837.00

18.46

9'631.00

18.08

9'425.00

17.69

9'425.00 17.69

53'301

53'350 10'671.00

20.01 10'465.00 19.62

10'259.00

19.24

10'053.00

18.85 9'847.00

18.47

9'641.00

18.08

9'436.00

17.70

9'436.00 17.70

53'351

53'400 10'684.00

20.02 10'478.00 19.63

10'272.00

19.24

10'066.00

18.86 9'860.00

18.47

9'654.00

18.09

9'448.00

17.70

9'448.00 17.70

53'401

53'450 10'695.00

20.02 10'489.00 19.63

10'283.00

19.25

10'077.00

18.86 9'871.00

18.48

9'665.00

18.09

9'459.00

17.71

9'459.00 17.71

53'451

53'500 10'705.00

20.02 10'500.00 19.64

10'294.00

19.25

10'088.00

18.86 9'882.00

18.48

9'676.00

18.09

9'470.00

17.71

9'470.00 17.71

53'501

53'550 10'718.00

20.02 10'512.00 19.64

10'306.00

19.25

10'101.00

18.87 9'895.00

18.49

9'689.00

18.10

9'483.00

17.72

9'483.00 17.72

53'551

53'600 10'729.00

20.03 10'523.00 19.64

10'317.00

19.26

10'111.00

18.87 9'905.00

18.49

9'699.00

18.10

9'493.00

17.72

9'493.00 17.72

53'601

53'650 10'740.00

20.03 10'534.00 19.64

10'328.00

19.26

10'122.00

18.88 9'916.00

18.49

9'710.00

18.11

9'504.00

17.72

9'504.00 17.72

53'651

53'700 10'753.00

20.03 10'547.00 19.65

10'341.00

19.27

10'135.00

18.88 9'929.00

18.50

9'723.00

18.11

9'517.00

17.73

9'517.00 17.73

53'701

53'750 10'763.00

20.03 10'557.00 19.65

10'352.00

19.27

10'146.00

18.89 9'940.00

18.50

9'734.00

18.12

9'528.00

17.73

9'528.00 17.73

53'751

53'800 10'774.00

20.04 10'568.00 19.65

10'362.00

19.27

10'156.00

18.89 9'950.00

18.50

9'744.00

18.12

9'539.00

17.74

9'539.00 17.74

53'801

53'850 10'787.00

20.04 10'581.00 19.66

10'375.00

19.28

10'169.00

18.89 9'963.00

18.51

9'757.00

18.13

9'551.00

17.74

9'551.00 17.74

53'851

53'900 10'798.00

20.04 10'592.00 19.66

10'386.00

19.28

10'180.00

18.90 9'974.00

18.51

9'768.00

18.13

9'562.00

17.75

9'562.00 17.75

53'901

53'950 10'808.00

20.04 10'603.00 19.66

10'397.00

19.28

10'191.00

18.90 9'985.00

18.52

9'779.00

18.13

9'573.00

17.75

9'573.00 17.75

53'951

54'000 10'819.00

20.04 10'613.00 19.66

10'407.00

19.28

10'201.00

18.90 9'995.00

18.52

9'790.00

18.14

9'584.00

17.76

9'584.00 17.76

54'001

54'050 10'832.00

20.05 10'626.00 19.67

10'420.00

19.29

10'214.00

18.91 10'008.00

18.52

9'802.00

18.14

9'596.00

17.76

9'596.00 17.76

54'051

54'100 10'843.00

20.05 10'637.00 19.67

10'431.00

19.29

10'225.00

18.91 10'019.00

18.53

9'813.00

18.15

9'607.00

17.77

9'607.00 17.77

54'101

54'150 10'854.00

20.05 10'648.00 19.67

10'442.00

19.29

10'236.00

18.91 10'030.00

18.53

9'824.00

18.15

9'618.00

17.77

9'618.00 17.77

54'151

54'200 10'866.00

20.06 10'661.00 19.68

10'455.00

19.30

10'249.00

18.92 10'043.00

18.54

9'837.00

18.16

9'631.00

17.78

9'631.00 17.78

54'201

54'250 10'877.00

20.06 10'671.00 19.68

10'465.00

19.30

10'259.00

18.92 10'053.00

18.54

9'847.00

18.16

9'642.00

17.78

9'642.00 17.78

54'251

54'300 10'888.00

20.06 10'682.00 19.68

10'476.00

19.30

10'270.00

18.92 10'064.00

18.54

9'858.00

18.16

9'652.00

17.78

9'652.00 17.78

54'301

54'350 10'901.00

20.07 10'695.00 19.69

10'489.00

19.31

10'283.00

18.93 10'077.00

18.55

9'871.00

18.17

9'665.00

17.79

9'665.00 17.79

54'351

54'400 10'912.00

20.07 10'706.00 19.69

10'500.00

19.31

10'294.00

18.93 10'088.00

18.55

9'882.00

18.17

9'676.00

17.79

9'676.00 17.79

54'401

54'450 10'922.00

20.07 10'716.00 19.69

10'510.00

19.31

10'304.00

18.93 10'099.00

18.56

9'893.00

18.18

9'687.00

17.80

9'687.00 17.80

54'451

54'500 10'935.00

20.07 10'729.00 19.70

10'523.00

19.32

10'317.00

18.94 10'111.00

18.56

9'905.00

18.18

9'700.00

17.81

9'700.00 17.81

16

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

10'946.00

Fr.

% Fr. %

20.08 10'740.00 19.70

Fr.

10'534.00

%

19.32

Fr.

10'328.00

% Fr.

18.94 10'122.00

% Fr.

18.56 9'916.00

% Fr.

18.19 9'710.00

%

17.81 9'710.00 17.81

54'551

54'600 10'957.00

20.08 10'751.00 19.70

10'545.00

19.32

10'339.00

18.94 10'133.00

18.57 9'927.00

18.19 9'721.00

17.81 9'721.00 17.81

54'601

54'650 10'969.00

20.08 10'764.00 19.71

10'558.00

19.33

10'352.00

18.95 10'146.00

18.57 9'940.00

18.20 9'734.00

17.82 9'734.00 17.82

54'651

54'700 10'980.00

20.08 10'774.00 19.71

10'568.00

19.33

10'362.00

18.95 10'156.00

18.58 9'951.00

18.20 9'745.00

17.82 9'745.00 17.82

54'701

54'750 10'991.00

20.08 10'785.00 19.71

10'579.00

19.33

10'373.00

18.95 10'167.00

18.58 9'961.00

18.20 9'755.00

17.83 9'755.00 17.83

54'751

54'800 11'004.00

20.09 10'798.00 19.71

10'592.00

19.34

10'386.00

18.96 10'180.00

18.59 9'974.00

18.21 9'768.00

17.83 9'768.00 17.83

54'801

54'850 11'015.00

20.09 10'809.00 19.72

10'603.00

19.34

10'397.00

18.96 10'191.00

18.59 9'985.00

18.21 9'779.00

17.84 9'779.00 17.84

54'851

54'900 11'025.00

20.09 10'819.00 19.72

10'613.00

19.34

10'407.00

18.96 10'202.00

18.59 9'996.00

18.22 9'790.00

17.84 9'790.00 17.84

54'901

54'950 11'038.00

20.10 10'832.00 19.72

10'626.00

19.35

10'420.00

18.97 10'214.00

18.60 10'008.00

18.22 9'803.00

17.85 9'803.00 17.85

54'951

55'000 11'049.00

20.10 10'843.00 19.72

10'637.00

19.35

10'431.00

18.97 10'225.00

18.60 10'019.00

18.22 9'813.00

17.85 9'813.00 17.85

55'001

55'050 11'060.00

20.10 10'854.00 19.73

10'648.00

19.35

10'442.00

18.98 10'236.00

18.60 10'030.00

18.23 9'824.00

17.85 9'824.00 17.85

55'051

55'100 11'072.00

20.10 10'867.00 19.73

10'661.00

19.36

10'455.00

18.98 10'249.00

18.61 10'043.00

18.24 9'837.00

17.86 9'837.00 17.86

55'101

55'150 11'083.00

20.11 10'877.00 19.73

10'671.00

19.36

10'465.00

18.98 10'259.00

18.61 10'054.00

18.24 9'848.00

17.86 9'848.00 17.86

55'151

55'200 11'094.00

20.11 10'888.00 19.73

10'682.00

19.36

10'476.00

18.99 10'270.00

18.61 10'064.00

18.24 9'858.00

17.87 9'858.00 17.87

55'201

55'250 11'107.00

20.11 10'901.00 19.74

10'695.00

19.37

10'489.00

18.99 10'283.00

18.62 10'077.00

18.25 9'871.00

17.87 9'871.00 17.87

55'251

55'300 11'118.00

20.11 10'912.00 19.74

10'706.00

19.37

10'500.00

19.00 10'294.00

18.62 10'088.00

18.25 9'882.00

17.88 9'882.00 17.88

55'301

55'350 11'128.00

20.11 10'922.00 19.74

10'716.00

19.37

10'510.00

19.00 10'305.00

18.63 10'099.00

18.25 9'893.00

17.88 9'893.00 17.88

55'351

55'400 11'139.00

20.12 10'933.00 19.74

10'727.00

19.37

10'521.00

19.00 10'315.00

18.63 10'109.00

18.26 9'903.00

17.88 9'903.00 17.88

55'401

55'450 11'152.00

20.12 10'946.00 19.75

10'740.00

19.38

10'534.00

19.01 10'328.00

18.63 10'122.00

18.26 9'916.00

17.89 9'916.00 17.89

55'451

55'500 11'163.00

20.12 10'957.00 19.75

10'751.00

19.38

10'545.00

19.01 10'339.00

18.64 10'133.00

18.27 9'927.00

17.89 9'927.00 17.89

55'501

55'550 11'173.00

20.12 10'967.00 19.75

10'762.00

19.38

10'556.00

19.01 10'350.00

18.64 10'144.00

18.27 9'938.00

17.90 9'938.00 17.90

55'551

55'600 11'186.00

20.13 10'980.00 19.76

10'774.00

19.39

10'568.00

19.02 10'363.00

18.65 10'157.00

18.28 9'951.00

17.91 9'951.00 17.91

55'601

55'650 11'197.00

20.13 10'991.00 19.76

10'785.00

19.39

10'579.00

19.02 10'373.00

18.65 10'167.00

18.28 9'961.00

17.91 9'961.00 17.91

55'651

55'700 11'208.00

20.13 11'002.00 19.76

10'796.00

19.39

10'590.00

19.02 10'384.00

18.65 10'178.00

18.28 9'972.00

17.91 9'972.00 17.91

55'701

55'750 11'221.00

20.14 11'015.00 19.77

10'809.00

19.40

10'603.00

19.03 10'397.00

18.66 10'191.00

18.29 9'985.00

17.92 9'985.00 17.92

55'751

55'800 11'231.00

20.14 11'025.00 19.77

10'819.00

19.40

10'614.00

19.03 10'408.00

18.66 10'202.00

18.29 9'996.00

17.92 9'996.00 17.92

55'801

55'850 11'242.00

20.14 11'036.00 19.77

10'830.00

19.40

10'624.00

19.03 10'418.00

18.66 10'212.00

18.29 10'006.00

17.92 10'006.00 17.92

55'851

55'900 11'255.00

20.14 11'049.00 19.77

10'843.00

19.41

10'637.00

19.04 10'431.00

18.67 10'225.00

18.30 10'019.00

17.93 10'019.00 17.93

55'901

55'950 11'266.00

20.14 11'060.00 19.78

10'854.00

19.41

10'648.00

19.04 10'442.00

18.67 10'236.00

18.30 10'030.00

17.93 10'030.00 17.93

55'951

56'000 11'276.00

20.14 11'070.00 19.78

10'865.00

19.41

10'659.00

19.04 10'453.00

18.67 10'247.00

18.31 10'041.00

17.94 10'041.00 17.94

56'001

56'050 11'289.00

20.15 11'083.00 19.78

10'877.00

19.41

10'671.00

19.05 10'466.00

18.68 10'260.00

18.31 10'054.00

17.95 10'054.00 17.95

56'051

56'100 11'300.00

20.15 11'094.00 19.78

10'888.00

19.42

10'682.00

19.05 10'476.00

18.68 10'270.00

18.31 10'064.00

17.95 10'064.00 17.95

56'101

56'150 11'311.00

20.15 11'105.00 19.79

10'899.00

19.42

10'693.00

19.05 10'487.00

18.69 10'281.00

18.32 10'075.00

17.95 10'075.00 17.95

56'151

56'200 11'324.00

20.16 11'118.00 19.79

10'912.00

19.43

10'706.00

19.06 10'500.00

18.69 10'294.00

18.32 10'088.00

17.96 10'088.00 17.96

56'201

56'250 11'334.00

20.16 11'128.00 19.79

10'922.00

19.43

10'717.00

19.06 10'511.00

18.69 10'305.00

18.33 10'099.00

17.96 10'099.00 17.96

56'251

56'300 11'345.00

20.16 11'139.00 19.79

10'933.00

19.43

10'727.00

19.06 10'521.00

18.70 10'315.00

18.33 10'109.00

17.96 10'109.00 17.96

56'301

56'350 11'358.00

20.17 11'152.00 19.80

10'946.00

19.43

10'740.00

19.07 10'534.00

18.70 10'328.00

18.34 10'122.00

17.97 10'122.00 17.97

56'351

56'400 11'369.00

20.17 11'163.00 19.80

10'957.00

19.44

10'751.00

19.07 10'545.00

18.71 10'339.00

18.34 10'133.00

17.97 10'133.00 17.97

56'401

56'450 11'379.00

20.17 11'174.00 19.80

10'968.00

19.44

10'762.00

19.07 10'556.00

18.71 10'350.00

18.34 10'144.00

17.98 10'144.00 17.98

56'451

56'500 11'392.00

20.17 11'186.00 19.81

10'980.00

19.44

10'775.00

19.08 10'569.00

18.71 10'363.00

18.35 10'157.00

17.98 10'157.00 17.98

56'501

56'550 11'403.00

20.17 11'197.00 19.81

10'991.00

19.44

10'785.00

19.08 10'579.00

18.72 10'373.00

18.35 10'167.00

17.99 10'167.00 17.99

56'551

56'600 11'414.00

20.17 11'208.00 19.81

11'002.00

19.45

10'796.00

19.08 10'590.00

18.72 10'384.00

18.35 10'178.00

17.99 10'178.00 17.99

56'601

56'650 11'427.00

20.18 11'221.00 19.82

11'015.00

19.45

10'809.00

19.09 10'603.00

18.72 10'397.00

18.36 10'191.00

18.00 10'191.00 18.00

56'651

56'700 11'437.00

20.18 11'231.00 19.82

11'026.00

19.45

10'820.00

19.09 10'614.00

18.73 10'408.00

18.36 10'202.00

18.00 10'202.00 18.00

56'701

56'750 11'448.00

20.18 11'242.00 19.82

11'036.00

19.46

10'830.00

19.09 10'624.00

18.73 10'418.00

18.37 10'213.00

18.00 10'213.00 18.00

56'751

56'800 11'461.00

20.19 11'255.00 19.82

11'049.00

19.46

10'843.00

19.10 10'637.00

18.74 10'431.00

18.37 10'225.00

18.01 10'225.00 18.01

56'801

56'850 11'472.00

20.19 11'266.00 19.83

11'060.00

19.46

10'854.00

19.10 10'648.00

18.74 10'442.00

18.38 10'236.00

18.01 10'236.00 18.01

56'851

56'900 11'482.00

20.19 11'277.00 19.83

11'071.00

19.47

10'865.00

19.10 10'659.00

18.74 10'453.00

18.38 10'247.00

18.02 10'247.00 18.02

56'901

56'950 11'493.00

20.19 11'287.00 19.83

11'081.00

19.47

10'875.00

19.10 10'669.00

18.74 10'464.00

18.38 10'258.00

18.02 10'258.00 18.02

56'951

57'000 11'506.00

20.19 11'300.00 19.83

11'094.00

19.47

10'888.00

19.11 10'682.00

18.75 10'476.00

18.39 10'270.00

18.03 10'270.00 18.03

57'001

57'050 11'517.00

20.20 11'311.00 19.84

11'105.00

19.47

10'899.00

19.11 10'693.00

18.75 10'487.00

18.39 10'281.00

18.03 10'281.00 18.03

57'051

57'100 11'528.00

20.20 11'322.00 19.84

11'116.00

19.48

10'910.00

19.12 10'704.00

18.75 10'498.00

18.39 10'292.00

18.03 10'292.00 18.03

57'101

57'150 11'540.00

20.20 11'334.00 19.84

11'129.00

19.48

10'923.00

19.12 10'717.00

18.76 10'511.00

18.40 10'305.00

18.04 10'305.00 18.04

57'151

57'200 11'551.00

20.20 11'345.00 19.84

11'139.00

19.48

10'933.00

19.12 10'727.00

18.76 10'521.00

18.40 10'316.00

18.04 10'316.00 18.04

57'201

57'250 11'562.00

20.20 11'356.00 19.84

11'150.00

19.48

10'944.00

19.12 10'738.00

18.76 10'532.00

18.40 10'326.00

18.04 10'326.00 18.04

57'251

57'300 11'575.00

20.21 11'369.00 19.85

11'163.00

19.49

10'957.00

19.13 10'751.00

18.77 10'545.00

18.41 10'339.00

18.05 10'339.00 18.05

57'301

57'350 11'585.00

20.21 11'380.00 19.85

11'174.00

19.49

10'968.00

19.13 10'762.00

18.77 10'556.00

18.41 10'350.00

18.05 10'350.00 18.05

57'351

57'400 11'596.00

20.21 11'390.00 19.85

11'184.00

19.49

10'978.00

19.13 10'772.00

18.77 10'567.00

18.42 10'361.00

18.06 10'361.00 18.06

57'401

57'450 11'609.00

20.22 11'403.00 19.86

11'197.00

19.50

10'991.00

19.14 10'785.00

18.78 10'579.00

18.42 10'373.00

18.06 10'373.00 18.06

57'451

57'500 11'620.00

20.22 11'414.00 19.86

11'208.00

19.50

11'002.00

19.14 10'796.00

18.78 10'590.00

18.43 10'384.00

18.07 10'384.00 18.07

57'501

57'550 11'631.00

20.22 11'425.00 19.86

11'219.00

19.50

11'013.00

19.14 10'807.00

18.79 10'601.00

18.43 10'395.00

18.07 10'395.00 18.07

57'551

57'600 11'643.00

20.22 11'438.00 19.87

11'232.00

19.51

11'026.00

19.15 10'820.00

18.79 10'614.00

18.44 10'408.00

18.08 10'408.00 18.08

57'601

57'650 11'654.00

20.22 11'448.00 19.87

11'242.00

19.51

11'036.00

19.15 10'830.00

18.79 10'625.00

18.44 10'419.00

18.08 10'419.00 18.08

57'651

57'700 11'665.00

20.23 11'459.00 19.87

11'253.00

19.51

11'047.00

19.15 10'841.00

18.80 10'635.00

18.44 10'429.00

18.08 10'429.00 18.08

57'701

57'750 11'678.00

20.23 11'472.00 19.87

11'266.00

19.52

11'060.00

19.16 10'854.00

18.80 10'648.00

18.45 10'442.00

18.09 10'442.00 18.09

57'751

57'800 11'689.00

20.23 11'483.00 19.88

11'277.00

19.52

11'071.00

19.16 10'865.00

18.81 10'659.00

18.45 10'453.00

18.09 10'453.00 18.09

57'801

57'850 11'699.00

20.23 11'493.00 19.88

11'287.00

19.52

11'081.00

19.16 10'876.00

18.81 10'670.00

18.45 10'464.00

18.10 10'464.00 18.10

57'851

57'900 11'712.00

20.24 11'506.00 19.88

11'300.00

19.52

11'094.00

19.17 10'888.00

18.81 10'682.00

18.46 10'477.00

18.10 10'477.00 18.10

17

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

11'723.00

Fr.

% Fr. %

20.24 11'517.00 19.88

Fr.

11'311.00

%

19.53

Fr.

11'105.00

% Fr.

19.17 10'899.00

% Fr.

18.82 10'693.00

% Fr.

18.46 10'487.00

%

18.10 10'487.00 18.10

57'951

58'000 11'734.00

20.24 11'528.00 19.88

11'322.00

19.53

11'116.00

19.17 10'910.00

18.82 10'704.00

18.46 10'498.00

18.11 10'498.00 18.11

58'001

58'050 11'746.00

20.24 11'541.00 19.89

11'335.00

19.53

11'129.00

19.18 10'923.00

18.82 10'717.00

18.47 10'511.00

18.11 10'511.00 18.11

58'051

58'100 11'757.00

20.24 11'551.00 19.89

11'345.00

19.54

11'139.00

19.18 10'933.00

18.83 10'728.00

18.47 10'522.00

18.12 10'522.00 18.12

58'101

58'150 11'768.00

20.25 11'562.00 19.89

11'356.00

19.54

11'150.00

19.18 10'944.00

18.83 10'738.00

18.47 10'532.00

18.12 10'532.00 18.12

58'151

58'200 11'781.00

20.25 11'575.00 19.90

11'369.00

19.54

11'163.00

19.19 10'957.00

18.83 10'751.00

18.48 10'545.00

18.13 10'545.00 18.13

58'201

58'250 11'792.00

20.25 11'586.00 19.90

11'380.00

19.54

11'174.00

19.19 10'968.00

18.84 10'762.00

18.48 10'556.00

18.13 10'556.00 18.13

58'251

58'300 11'802.00

20.25 11'596.00 19.90

11'390.00

19.55

11'184.00

19.19 10'979.00

18.84 10'773.00

18.49 10'567.00

18.13 10'567.00 18.13

58'301

58'350 11'813.00

20.25 11'607.00 19.90

11'401.00

19.55

11'195.00

19.19 10'989.00

18.84 10'783.00

18.49 10'577.00

18.13 10'577.00 18.13

58'351

58'400 11'826.00

20.26 11'620.00 19.91

11'414.00

19.55

11'208.00

19.20 11'002.00

18.85 10'796.00

18.49 10'590.00

18.14 10'590.00 18.14

58'401

58'450 11'837.00

20.26 11'631.00 19.91

11'425.00

19.55

11'219.00

19.20 11'013.00

18.85 10'807.00

18.50 10'601.00

18.14 10'601.00 18.14

58'451

58'500 11'847.00

20.26 11'641.00 19.91

11'435.00

19.56

11'230.00

19.20 11'024.00

18.85 10'818.00

18.50 10'612.00

18.15 10'612.00 18.15

58'501

58'550 11'860.00

20.26 11'654.00 19.91

11'448.00

19.56

11'242.00

19.21 11'037.00

18.86 10'831.00

18.51 10'625.00

18.15 10'625.00 18.15

58'551

58'600 11'871.00

20.27 11'665.00 19.91

11'459.00

19.56

11'253.00

19.21 11'047.00

18.86 10'841.00

18.51 10'635.00

18.16 10'635.00 18.16

58'601

58'650 11'882.00

20.27 11'676.00 19.92

11'470.00

19.57

11'264.00

19.21 11'058.00

18.86 10'852.00

18.51 10'646.00

18.16 10'646.00 18.16

58'651

58'700 11'895.00

20.27 11'689.00 19.92

11'483.00

19.57

11'277.00

19.22 11'071.00

18.87 10'865.00

18.52 10'659.00

18.17 10'659.00 18.17

58'701

58'750 11'905.00

20.27 11'699.00 19.92

11'493.00

19.57

11'288.00

19.22 11'082.00

18.87 10'876.00

18.52 10'670.00

18.17 10'670.00 18.17

58'751

58'800 11'916.00

20.27 11'710.00 19.92

11'504.00

19.57

11'298.00

19.22 11'092.00

18.87 10'886.00

18.52 10'680.00

18.17 10'680.00 18.17

58'801

58'850 11'929.00

20.28 11'723.00 19.93

11'517.00

19.58

11'311.00

19.23 11'105.00

18.88 10'899.00

18.53 10'693.00

18.18 10'693.00 18.18

58'851

58'900 11'940.00

20.28 11'734.00 19.93

11'528.00

19.58

11'322.00

19.23 11'116.00

18.88 10'910.00

18.53 10'704.00

18.18 10'704.00 18.18

58'901

58'950 11'950.00

20.28 11'744.00 19.93

11'539.00

19.58

11'333.00

19.23 11'127.00

18.88 10'921.00

18.53 10'715.00

18.18 10'715.00 18.18

58'951

59'000 11'963.00

20.28 11'757.00 19.94

11'551.00

19.59

11'345.00

19.24 11'140.00

18.89 10'934.00

18.54 10'728.00

18.19 10'728.00 18.19

59'001

59'050 11'974.00

20.29 11'768.00 19.94

11'562.00

19.59

11'356.00

19.24 11'150.00

18.89 10'944.00

18.54 10'738.00

18.19 10'738.00 18.19

59'051

59'100 11'985.00

20.29 11'779.00 19.94

11'573.00

19.59

11'367.00

19.24 11'161.00

18.89 10'955.00

18.54 10'749.00

18.20 10'749.00 18.20

59'101

59'150 11'998.00

20.29 11'792.00 19.94

11'586.00

19.60

11'380.00

19.25 11'174.00

18.90 10'968.00

18.55 10'762.00

18.20 10'762.00 18.20

59'151

59'200 12'008.00

20.29 11'802.00 19.94

11'596.00

19.60

11'391.00

19.25 11'185.00

18.90 10'979.00

18.55 10'773.00

18.21 10'773.00 18.21

59'201

59'250 12'019.00

20.29 11'813.00 19.95

11'607.00

19.60

11'401.00

19.25 11'195.00

18.90 10'989.00

18.55 10'783.00

18.21 10'783.00 18.21

59'251

59'300 12'032.00

20.30 11'826.00 19.95

11'620.00

19.60

11'414.00

19.26 11'208.00

18.91 11'002.00

18.56 10'796.00

18.21 10'796.00 18.21

59'301

59'350 12'043.00

20.30 11'837.00 19.95

11'631.00

19.61

11'425.00

19.26 11'219.00

18.91 11'013.00

18.56 10'807.00

18.22 10'807.00 18.22

59'351

59'400 12'053.00

20.30 11'847.00 19.95

11'642.00

19.61

11'436.00

19.26 11'230.00

18.91 11'024.00

18.57 10'818.00

18.22 10'818.00 18.22

59'401

59'450 12'066.00

20.30 11'860.00 19.96

11'654.00

19.61

11'448.00

19.26 11'243.00

18.92 11'037.00

18.57 10'831.00

18.23 10'831.00 18.23

59'451

59'500 12'077.00

20.31 11'871.00 19.96

11'665.00

19.61

11'459.00

19.27 11'253.00

18.92 11'047.00

18.57 10'841.00

18.23 10'841.00 18.23

59'501

59'550 12'088.00

20.31 11'882.00 19.96

11'676.00

19.62

11'470.00

19.27 11'264.00

18.92 11'058.00

18.58 10'852.00

18.23 10'852.00 18.23

59'551

59'600 12'101.00

20.31 11'895.00 19.97

11'689.00

19.62

11'483.00

19.27 11'277.00

18.93 11'071.00

18.58 10'865.00

18.24 10'865.00 18.24

59'601

59'650 12'111.00

20.31 11'905.00 19.97

11'700.00

19.62

11'494.00

19.28 11'288.00

18.93 11'082.00

18.59 10'876.00

18.24 10'876.00 18.24

59'651

59'700 12'122.00

20.31 11'916.00 19.97

11'710.00

19.62

11'504.00

19.28 11'298.00

18.93 11'092.00

18.59 10'886.00

18.24 10'886.00 18.24

59'701

59'750 12'135.00

20.32 11'929.00 19.97

11'723.00

19.63

11'517.00

19.28 11'311.00

18.94 11'105.00

18.59 10'899.00

18.25 10'899.00 18.25

59'751

59'800 12'146.00

20.32 11'940.00 19.97

11'734.00

19.63

11'528.00

19.29 11'322.00

18.94 11'116.00

18.60 10'910.00

18.25 10'910.00 18.25

59'801

59'850 12'156.00

20.32 11'951.00 19.98

11'745.00

19.63

11'539.00

19.29 11'333.00

18.94 11'127.00

18.60 10'921.00

18.25 10'921.00 18.25

59'851

59'900 12'167.00

20.32 11'961.00 19.98

11'755.00

19.63

11'549.00

19.29 11'343.00

18.94 11'138.00

18.60 10'932.00

18.26 10'932.00 18.26

59'901

59'950 12'180.00

20.33 11'974.00 19.98

11'768.00

19.64

11'562.00

19.29 11'356.00

18.95 11'150.00

18.61 10'944.00

18.26 10'944.00 18.26

59'951

60'000 12'191.00

20.33 11'985.00 19.98

11'779.00

19.64

11'573.00

19.30 11'367.00

18.95 11'161.00

18.61 10'955.00

18.27 10'955.00 18.27

60'001

60'050 12'202.00

20.33 11'996.00 19.99

11'790.00

19.64

11'584.00

19.30 11'378.00

18.96 11'172.00

18.61 10'966.00

18.27 10'966.00 18.27

60'051

60'100 12'214.00

20.33 12'008.00 19.99

11'803.00

19.65

11'597.00

19.30 11'391.00

18.96 11'185.00

18.62 10'979.00

18.28 10'979.00 18.28

60'101

60'150 12'225.00

20.33 12'019.00 19.99

11'813.00

19.65

11'607.00

19.30 11'401.00

18.96 11'195.00

18.62 10'990.00

18.28 10'990.00 18.28

60'151

60'200 12'236.00

20.33 12'030.00 19.99

11'824.00

19.65

11'618.00

19.31 11'412.00

18.96 11'206.00

18.62 11'000.00

18.28 11'000.00 18.28

60'201

60'250 12'249.00

20.34 12'043.00 20.00

11'837.00

19.65

11'631.00

19.31 11'425.00

18.97 11'219.00

18.63 11'013.00

18.29 11'013.00 18.29

60'251

60'300 12'259.00

20.34 12'054.00 20.00

11'848.00

19.66

11'642.00

19.31 11'436.00

18.97 11'230.00

18.63 11'024.00

18.29 11'024.00 18.29

60'301

60'350 12'270.00

20.34 12'064.00 20.00

11'858.00

19.66

11'652.00

19.32 11'446.00

18.97 11'241.00

18.63 11'035.00

18.29 11'035.00 18.29

60'351

60'400 12'283.00

20.34 12'077.00 20.00

11'871.00

19.66

11'665.00

19.32 11'459.00

18.98 11'253.00

18.64 11'047.00

18.30 11'047.00 18.30

60'401

60'450 12'294.00

20.35 12'088.00 20.00

11'882.00

19.66

11'676.00

19.32 11'470.00

18.98 11'264.00

18.64 11'058.00

18.30 11'058.00 18.30

60'451

60'500 12'305.00

20.35 12'099.00 20.01

11'893.00

19.67

11'687.00

19.33 11'481.00

18.98 11'275.00

18.64 11'069.00

18.30 11'069.00 18.30

60'501

60'550 12'317.00

20.35 12'111.00 20.01

11'906.00

19.67

11'700.00

19.33 11'494.00

18.99 11'288.00

18.65 11'082.00

18.31 11'082.00 18.31

60'551

60'600 12'328.00

20.35 12'122.00 20.01

11'916.00

19.67

11'710.00

19.33 11'504.00

18.99 11'298.00

18.65 11'093.00

18.31 11'093.00 18.31

60'601

60'650 12'339.00

20.35 12'133.00 20.01

11'927.00

19.67

11'721.00

19.33 11'515.00

18.99 11'309.00

18.65 11'103.00

18.31 11'103.00 18.31

60'651

60'700 12'352.00

20.36 12'146.00 20.02

11'940.00

19.68

11'734.00

19.34 11'528.00

19.00 11'322.00

18.66 11'116.00

18.32 11'116.00 18.32

60'701

60'750 12'363.00

20.36 12'157.00 20.02

11'951.00

19.68

11'745.00

19.34 11'539.00

19.00 11'333.00

18.66 11'127.00

18.32 11'127.00 18.32

60'751

60'800 12'373.00

20.36 12'167.00 20.02

11'961.00

19.68

11'755.00

19.34 11'549.00

19.00 11'344.00

18.67 11'138.00

18.33 11'138.00 18.33

60'801

60'850 12'386.00

20.36 12'180.00 20.02

11'974.00

19.69

11'768.00

19.35 11'562.00

19.01 11'356.00

18.67 11'151.00

18.33 11'151.00 18.33

60'851

60'900 12'397.00

20.36 12'191.00 20.03

11'985.00

19.69

11'779.00

19.35 11'573.00

19.01 11'367.00

18.67 11'161.00

18.33 11'161.00 18.33

60'901

60'950 12'408.00

20.37 12'202.00 20.03

11'996.00

19.69

11'790.00

19.35 11'584.00

19.01 11'378.00

18.68 11'172.00

18.34 11'172.00 18.34

60'951

61'000 12'420.00

20.37 12'215.00 20.03

12'009.00

19.69

11'803.00

19.36 11'597.00

19.02 11'391.00

18.68 11'185.00

18.34 11'185.00 18.34

61'001

61'050 12'431.00

20.37 12'225.00 20.03

12'019.00

19.70

11'813.00

19.36 11'607.00

19.02 11'402.00

18.68 11'196.00

18.35 11'196.00 18.35

61'051

61'100 12'442.00

20.37 12'236.00 20.03

12'030.00

19.70

11'824.00

19.36 11'618.00

19.02 11'412.00

18.69 11'206.00

18.35 11'206.00 18.35

61'101

61'150 12'455.00

20.38 12'249.00 20.04

12'043.00

19.70

11'837.00

19.37 11'631.00

19.03 11'425.00

18.69 11'219.00

18.35 11'219.00 18.35

61'151

61'200 12'466.00

20.38 12'260.00 20.04

12'054.00

19.70

11'848.00

19.37 11'642.00

19.03 11'436.00

18.69 11'230.00

18.36 11'230.00 18.36

61'201

61'250 12'476.00

20.38 12'270.00 20.04

12'064.00

19.70

11'858.00

19.37 11'653.00

19.03 11'447.00

18.70 11'241.00

18.36 11'241.00 18.36

61'251

61'300 12'487.00

20.38 12'281.00 20.04

12'075.00

19.71

11'869.00

19.37 11'663.00

19.03 11'457.00

18.70 11'251.00

18.36 11'251.00 18.36

18

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr. Fr.

12'500.00

% Fr. %

20.38 12'294.00 20.05

Fr.

12'088.00

%

19.71

Fr.

11'882.00

% Fr.

19.38 11'676.00

% Fr.

19.04 11'470.00

% Fr.

18.70 11'264.00

%

18.37 11'264.00 18.37

61'351

61'400 12'511.00

20.38 12'305.00 20.05

12'099.00

19.71

11'893.00

19.38 11'687.00

19.04 11'481.00

18.71 11'275.00

18.37 11'275.00 18.37

61'401

61'450 12'521.00

20.38 12'315.00 20.05

12'109.00

19.71

11'904.00

19.38 11'698.00

19.04 11'492.00

18.71 11'286.00

18.37 11'286.00 18.37

61'451

61'500 12'534.00

20.39 12'328.00 20.05

12'122.00

19.72

11'916.00

19.38 11'710.00

19.05 11'505.00

18.71 11'299.00

18.38 11'299.00 18.38

61'501

61'550 12'545.00

20.39 12'339.00 20.06

12'133.00

19.72

11'927.00

19.39 11'721.00

19.05 11'515.00

18.72 11'309.00

18.38 11'309.00 18.38

61'551

61'600 12'556.00

20.39 12'350.00 20.06

12'144.00

19.72

11'938.00

19.39 11'732.00

19.05 11'526.00

18.72 11'320.00

18.38 11'320.00 18.38

61'601

61'650 12'569.00

20.40 12'363.00 20.06

12'157.00

19.73

11'951.00

19.39 11'745.00

19.06 11'539.00

18.72 11'333.00

18.39 11'333.00 18.39

61'651

61'700 12'579.00

20.40 12'373.00 20.06

12'167.00

19.73

11'961.00

19.39 11'756.00

19.06 11'550.00

18.73 11'344.00

18.39 11'344.00 18.39

61'701

61'750 12'590.00

20.40 12'384.00 20.06

12'178.00

19.73

11'972.00

19.40 11'766.00

19.06 11'560.00

18.73 11'354.00

18.39 11'354.00 18.39

61'751

61'800 12'603.00

20.40 12'397.00 20.07

12'191.00

19.73

11'985.00

19.40 11'779.00

19.07 11'573.00

18.73 11'367.00

18.40 11'367.00 18.40

61'801

61'850 12'614.00

20.40 12'408.00 20.07

12'202.00

19.74

11'996.00

19.40 11'790.00

19.07 11'584.00

18.74 11'378.00

18.40 11'378.00 18.40

61'851

61'900 12'624.00

20.40 12'418.00 20.07

12'212.00

19.74

12'007.00

19.41 11'801.00

19.07 11'595.00

18.74 11'389.00

18.41 11'389.00 18.41

61'901

61'950 12'637.00

20.41 12'431.00 20.07

12'225.00

19.74

12'019.00

19.41 11'814.00

19.08 11'608.00

18.75 11'402.00

18.41 11'402.00 18.41

61'951

62'000 12'648.00

20.41 12'442.00 20.08

12'236.00

19.74

12'030.00

19.41 11'824.00

19.08 11'618.00

18.75 11'412.00

18.41 11'412.00 18.41

62'001

62'050 12'659.00

20.41 12'453.00 20.08

12'247.00

19.75

12'041.00

19.41 11'835.00

19.08 11'629.00

18.75 11'423.00

18.42 11'423.00 18.42

62'051

62'100 12'672.00

20.41 12'466.00 20.08

12'260.00

19.75

12'054.00

19.42 11'848.00

19.09 11'642.00

18.75 11'436.00

18.42 11'436.00 18.42

62'101

62'150 12'682.00

20.41 12'476.00 20.08

12'270.00

19.75

12'065.00

19.42 11'859.00

19.09 11'653.00

18.76 11'447.00

18.43 11'447.00 18.43

62'151

62'200 12'693.00

20.41 12'487.00 20.08

12'281.00

19.75

12'075.00

19.42 11'869.00

19.09 11'663.00

18.76 11'457.00

18.43 11'457.00 18.43

62'201

62'250 12'706.00

20.42 12'500.00 20.09

12'294.00

19.76

12'088.00

19.43 11'882.00

19.10 11'676.00

18.76 11'470.00

18.43 11'470.00 18.43

62'251

62'300 12'717.00

20.42 12'511.00 20.09

12'305.00

19.76

12'099.00

19.43 11'893.00

19.10 11'687.00

18.77 11'481.00

18.44 11'481.00 18.44

62'301

62'350 12'727.00

20.42 12'521.00 20.09

12'316.00

19.76

12'110.00

19.43 11'904.00

19.10 11'698.00

18.77 11'492.00

18.44 11'492.00 18.44

62'351

62'400 12'740.00

20.42 12'534.00 20.09

12'328.00

19.76

12'122.00

19.43 11'917.00

19.11 11'711.00

18.78 11'505.00

18.44 11'505.00 18.44

62'401

62'450 12'751.00

20.43 12'545.00 20.10

12'339.00

19.77

12'133.00

19.44 11'927.00

19.11 11'721.00

18.78 11'515.00

18.45 11'515.00 18.45

62'451

62'500 12'762.00

20.43 12'556.00 20.10

12'350.00

19.77

12'144.00

19.44 11'938.00

19.11 11'732.00

18.78 11'526.00

18.45 11'526.00 18.45

62'501

62'550 12'775.00

20.43 12'569.00 20.10

12'363.00

19.77

12'157.00

19.44 11'951.00

19.11 11'745.00

18.78 11'539.00

18.46 11'539.00 18.46

62'551

62'600 12'785.00

20.43 12'579.00 20.10

12'373.00

19.77

12'168.00

19.45 11'962.00

19.12 11'756.00

18.79 11'550.00

18.46 11'550.00 18.46

62'601

62'650 12'796.00

20.43 12'590.00 20.10

12'384.00

19.77

12'178.00

19.45 11'972.00

19.12 11'766.00

18.79 11'560.00

18.46 11'560.00 18.46

62'651

62'700 12'809.00

20.44 12'603.00 20.11

12'397.00

19.78

12'191.00

19.45 11'985.00

19.12 11'779.00

18.79 11'573.00

18.47 11'573.00 18.47

62'701

62'750 12'820.00

20.44 12'614.00 20.11

12'408.00

19.78

12'202.00

19.45 11'996.00

19.12 11'790.00

18.80 11'584.00

18.47 11'584.00 18.47

62'751

62'800 12'830.00

20.44 12'624.00 20.11

12'419.00

19.78

12'213.00

19.46 12'007.00

19.13 11'801.00

18.80 11'595.00

18.47 11'595.00 18.47

62'801

62'850 12'841.00

20.44 12'635.00 20.11

12'429.00

19.78

12'223.00

19.46 12'017.00

19.13 11'811.00

18.80 11'606.00

18.47 11'606.00 18.47

62'851

62'900 12'854.00

20.44 12'648.00 20.12

12'442.00

19.79

12'236.00

19.46 12'030.00

19.13 11'824.00

18.81 11'618.00

18.48 11'618.00 18.48

62'901

62'950 12'865.00

20.44 12'659.00 20.12

12'453.00

19.79

12'247.00

19.46 12'041.00

19.14 11'835.00

18.81 11'629.00

18.48 11'629.00 18.48

62'951

63'000 12'876.00

20.45 12'670.00 20.12

12'464.00

19.79

12'258.00

19.46 12'052.00

19.14 11'846.00

18.81 11'640.00

18.48 11'640.00 18.48

63'001

63'050 12'888.00

20.45 12'682.00 20.12

12'477.00

19.80

12'271.00

19.47 12'065.00

19.14 11'859.00

18.82 11'653.00

18.49 11'653.00 18.49

63'051

63'100 12'899.00

20.45 12'693.00 20.12

12'487.00

19.80

12'281.00

19.47 12'075.00

19.14 11'869.00

18.82 11'664.00

18.49 11'664.00 18.49

63'101

63'150 12'910.00

20.45 12'704.00 20.13

12'498.00

19.80

12'292.00

19.47 12'086.00

19.15 11'880.00

18.82 11'674.00

18.49 11'674.00 18.49

63'151

63'200 12'923.00

20.46 12'717.00 20.13

12'511.00

19.80

12'305.00

19.48 12'099.00

19.15 11'893.00

18.83 11'687.00

18.50 11'687.00 18.50

63'201

63'250 12'933.00

20.46 12'728.00 20.13

12'522.00

19.81

12'316.00

19.48 12'110.00

19.15 11'904.00

18.83 11'698.00

18.50 11'698.00 18.50

63'251

63'300 12'944.00

20.46 12'738.00 20.13

12'532.00

19.81

12'326.00

19.48 12'120.00

19.15 11'915.00

18.83 11'709.00

18.50 11'709.00 18.50

63'301

63'350 12'957.00

20.46 12'751.00 20.14

12'545.00

19.81

12'339.00

19.49 12'133.00

19.16 11'927.00

18.83 11'721.00

18.51 11'721.00 18.51

63'351

63'400 12'968.00

20.46 12'762.00 20.14

12'556.00

19.81

12'350.00

19.49 12'144.00

19.16 11'938.00

18.84 11'732.00

18.51 11'732.00 18.51

63'401

63'450 12'979.00

20.46 12'773.00 20.14

12'567.00

19.81

12'361.00

19.49 12'155.00

19.16 11'949.00

18.84 11'743.00

18.51 11'743.00 18.51

63'451

63'500 12'991.00

20.47 12'785.00 20.14

12'580.00

19.82

12'374.00

19.49 12'168.00

19.17 11'962.00

18.85 11'756.00

18.52 11'756.00 18.52

63'501

63'550 13'002.00

20.47 12'796.00 20.14

12'590.00

19.82

12'384.00

19.49 12'178.00

19.17 11'972.00

18.85 11'767.00

18.52 11'767.00 18.52

63'551

63'600 13'013.00

20.47 12'807.00 20.14

12'601.00

19.82

12'395.00

19.50 12'189.00

19.17 11'983.00

18.85 11'777.00

18.52 11'777.00 18.52

63'601

63'650 13'026.00

20.47 12'820.00 20.15

12'614.00

19.83

12'408.00

19.50 12'202.00

19.18 11'996.00

18.85 11'790.00

18.53 11'790.00 18.53

63'651

63'700 13'036.00

20.47 12'831.00 20.15

12'625.00

19.83

12'419.00

19.50 12'213.00

19.18 12'007.00

18.86 11'801.00

18.53 11'801.00 18.53

63'701

63'750 13'047.00

20.47 12'841.00 20.15

12'635.00

19.83

12'429.00

19.50 12'223.00

19.18 12'018.00

18.86 11'812.00

18.54 11'812.00 18.54

63'751

63'800 13'060.00

20.48 12'854.00 20.16

12'648.00

19.83

12'442.00

19.51 12'236.00

19.19 12'030.00

18.86 11'824.00

18.54 11'824.00 18.54

63'801

63'850 13'071.00

20.48 12'865.00 20.16

12'659.00

19.83

12'453.00

19.51 12'247.00

19.19 12'041.00

18.87 11'835.00

18.54 11'835.00 18.54

63'851

63'900 13'082.00

20.48 12'876.00 20.16

12'670.00

19.84

12'464.00

19.51 12'258.00

19.19 12'052.00

18.87 11'846.00

18.55 11'846.00 18.55

63'901

63'950 13'094.00

20.48 12'889.00 20.16

12'683.00

19.84

12'477.00

19.52 12'271.00

19.20 12'065.00

18.87 11'859.00

18.55 11'859.00 18.55

63'951

64'000 13'105.00

20.48 12'899.00 20.16

12'693.00

19.84

12'487.00

19.52 12'281.00

19.20 12'075.00

18.87 11'870.00

18.55 11'870.00 18.55

64'001

64'050 13'116.00

20.49 12'910.00 20.16

12'704.00

19.84

12'498.00

19.52 12'292.00

19.20 12'086.00

18.88 11'880.00

18.56 11'880.00 18.56

64'051

64'100 13'129.00

20.49 12'923.00 20.17

12'717.00

19.85

12'511.00

19.53 12'305.00

19.20 12'099.00

18.88 11'893.00

18.56 11'893.00 18.56

64'101

64'150 13'140.00

20.49 12'934.00 20.17

12'728.00

19.85

12'522.00

19.53 12'316.00

19.21 12'110.00

18.88 11'904.00

18.56 11'904.00 18.56

64'151

64'200 13'150.00

20.49 12'944.00 20.17

12'738.00

19.85

12'532.00

19.53 12'327.00

19.21 12'121.00

18.89 11'915.00

18.57 11'915.00 18.57

64'201

64'250 13'161.00

20.49 12'955.00 20.17

12'749.00

19.85

12'543.00

19.53 12'337.00

19.21 12'131.00

18.89 11'925.00

18.57 11'925.00 18.57

64'251

64'300 13'174.00

20.50 12'968.00 20.18

12'762.00

19.86

12'556.00

19.53 12'350.00

19.21 12'144.00

18.89 11'938.00

18.57 11'938.00 18.57

64'301

64'350 13'185.00

20.50 12'979.00 20.18

12'773.00

19.86

12'567.00

19.54 12'361.00

19.22 12'155.00

18.90 11'949.00

18.58 11'949.00 18.58

64'351

64'400 13'195.00

20.50 12'989.00 20.18

12'783.00

19.86

12'578.00

19.54 12'372.00

19.22 12'166.00

18.90 11'960.00

18.58 11'960.00 18.58

64'401

64'450 13'208.00

20.50 13'002.00 20.18

12'796.00

19.86

12'590.00

19.54 12'384.00

19.22 12'179.00

18.90 11'973.00

18.58 11'973.00 18.58

64'451

64'500 13'219.00

20.50 13'013.00 20.18

12'807.00

19.86

12'601.00

19.54 12'395.00

19.22 12'189.00

18.91 11'983.00

18.59 11'983.00 18.59

64'501

64'550 13'230.00

20.50 13'024.00 20.18

12'818.00

19.87

12'612.00

19.55 12'406.00

19.23 12'200.00

18.91 11'994.00

18.59 11'994.00 18.59

64'551

64'600 13'243.00

20.51 13'037.00 20.19

12'831.00

19.87

12'625.00

19.55 12'419.00

19.23 12'213.00

18.91 12'007.00

18.59 12'007.00 18.59

64'601

64'650 13'253.00

20.51 13'047.00 20.19

12'841.00

19.87

12'635.00

19.55 12'430.00

19.23 12'224.00

18.92 12'018.00

18.60 12'018.00 18.60

64'651

64'700 13'264.00

20.51 13'058.00 20.19

12'852.00

19.87

12'646.00

19.55 12'440.00

19.23 12'234.00

18.92 12'028.00

18.60 12'028.00 18.60

19

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

13'277.00

Fr.

% Fr. %

20.51 13'071.00 20.19

Fr.

12'865.00

%

19.88

Fr.

12'659.00

% Fr.

19.56 12'453.00

% Fr.

19.24 12'247.00

% Fr.

18.92 12'041.00

%

18.60 12'041.00 18.60

64'751

64'800 13'288.00

20.51 13'082.00 20.20

12'876.00

19.88

12'670.00

19.56 12'464.00

19.24 12'258.00

18.92 12'052.00

18.61 12'052.00 18.61

64'801

64'850 13'298.00

20.51 13'092.00 20.20

12'886.00

19.88

12'681.00

19.56 12'475.00

19.24 12'269.00

18.93 12'063.00

18.61 12'063.00 18.61

64'851

64'900 13'311.00

20.52 13'105.00 20.20

12'899.00

19.88

12'693.00

19.57 12'487.00

19.25 12'282.00

18.93 12'076.00

18.61 12'076.00 18.61

64'901

64'950 13'322.00

20.52 13'116.00 20.20

12'910.00

19.88

12'704.00

19.57 12'498.00

19.25 12'292.00

18.93 12'086.00

18.62 12'086.00 18.62

64'951

65'000 13'333.00

20.52 13'127.00 20.20

12'921.00

19.89

12'715.00

19.57 12'509.00

19.25 12'303.00

18.93 12'097.00

18.62 12'097.00 18.62

65'001

65'050 13'346.00

20.52 13'140.00 20.21

12'934.00

19.89

12'728.00

19.57 12'522.00

19.26 12'316.00

18.94 12'110.00

18.62 12'110.00 18.62

65'051

65'100 13'356.00

20.52 13'150.00 20.21

12'944.00

19.89

12'739.00

19.58 12'533.00

19.26 12'327.00

18.94 12'121.00

18.63 12'121.00 18.63

65'101

65'150 13'367.00

20.53 13'161.00 20.21

12'955.00

19.89

12'749.00

19.58 12'543.00

19.26 12'337.00

18.94 12'131.00

18.63 12'131.00 18.63

65'151

65'200 13'380.00

20.53 13'174.00 20.21

12'968.00

19.90

12'762.00

19.58 12'556.00

19.27 12'350.00

18.95 12'144.00

18.63 12'144.00 18.63

65'201

65'250 13'391.00

20.53 13'185.00 20.21

12'979.00

19.90

12'773.00

19.58 12'567.00

19.27 12'361.00

18.95 12'155.00

18.64 12'155.00 18.64

65'251

65'300 13'401.00

20.53 13'195.00 20.21

12'990.00

19.90

12'784.00

19.58 12'578.00

19.27 12'372.00

18.95 12'166.00

18.64 12'166.00 18.64

65'301

65'350 13'414.00

20.53 13'208.00 20.22

13'002.00

19.90

12'796.00

19.59 12'591.00

19.27 12'385.00

18.96 12'179.00

18.64 12'179.00 18.64

65'351

65'400 13'425.00

20.54 13'219.00 20.22

13'013.00

19.91

12'807.00

19.59 12'601.00

19.27 12'395.00

18.96 12'189.00

18.64 12'189.00 18.64

65'401

65'450 13'436.00

20.54 13'230.00 20.22

13'024.00

19.91

12'818.00

19.59 12'612.00

19.28 12'406.00

18.96 12'200.00

18.65 12'200.00 18.65

65'451

65'500 13'449.00

20.54 13'243.00 20.23

13'037.00

19.91

12'831.00

19.60 12'625.00

19.28 12'419.00

18.97 12'213.00

18.65 12'213.00 18.65

65'501

65'550 13'459.00

20.54 13'253.00 20.23

13'047.00

19.91

12'842.00

19.60 12'636.00

19.28 12'430.00

18.97 12'224.00

18.66 12'224.00 18.66

65'551

65'600 13'470.00

20.54 13'264.00 20.23

13'058.00

19.91

12'852.00

19.60 12'646.00

19.28 12'440.00

18.97 12'234.00

18.66 12'234.00 18.66

65'601

65'650 13'483.00

20.55 13'277.00 20.23

13'071.00

19.92

12'865.00

19.60 12'659.00

19.29 12'453.00

18.98 12'247.00

18.66 12'247.00 18.66

65'651

65'700 13'494.00

20.55 13'288.00 20.23

13'082.00

19.92

12'876.00

19.61 12'670.00

19.29 12'464.00

18.98 12'258.00

18.66 12'258.00 18.66

65'701

65'750 13'504.00

20.55 13'298.00 20.23

13'093.00

19.92

12'887.00

19.61 12'681.00

19.29 12'475.00

18.98 12'269.00

18.67 12'269.00 18.67

65'751

65'800 13'515.00

20.55 13'309.00 20.23

13'103.00

19.92

12'897.00

19.61 12'691.00

19.29 12'485.00

18.98 12'280.00

18.67 12'280.00 18.67

65'801

65'850 13'528.00

20.55 13'322.00 20.24

13'116.00

19.93

12'910.00

19.61 12'704.00

19.30 12'498.00

18.99 12'292.00

18.67 12'292.00 18.67

65'851

65'900 13'539.00

20.55 13'333.00 20.24

13'127.00

19.93

12'921.00

19.61 12'715.00

19.30 12'509.00

18.99 12'303.00

18.68 12'303.00 18.68

65'901

65'950 13'549.00

20.55 13'344.00 20.24

13'138.00

19.93

12'932.00

19.62 12'726.00

19.30 12'520.00

18.99 12'314.00

18.68 12'314.00 18.68

65'951

66'000 13'562.00

20.56 13'356.00 20.24

13'150.00

19.93

12'945.00

19.62 12'739.00

19.31 12'533.00

19.00 12'327.00

18.68 12'327.00 18.68

66'001

66'050 13'573.00

20.56 13'367.00 20.25

13'161.00

19.93

12'955.00

19.62 12'749.00

19.31 12'543.00

19.00 12'337.00

18.69 12'337.00 18.69

66'051

66'100 13'584.00

20.56 13'378.00 20.25

13'172.00

19.93

12'966.00

19.62 12'760.00

19.31 12'554.00

19.00 12'348.00

18.69 12'348.00 18.69

66'101

66'150 13'597.00

20.56 13'391.00 20.25

13'185.00

19.94

12'979.00

19.63 12'773.00

19.32 12'567.00

19.00 12'361.00

18.69 12'361.00 18.69

66'151

66'200 13'607.00

20.56 13'402.00 20.25

13'196.00

19.94

12'990.00

19.63 12'784.00

19.32 12'578.00

19.01 12'372.00

18.70 12'372.00 18.70

66'201

66'250 13'618.00

20.56 13'412.00 20.25

13'206.00

19.94

13'000.00

19.63 12'794.00

19.32 12'588.00

19.01 12'383.00

18.70 12'383.00 18.70

66'251

66'300 13'631.00

20.57 13'425.00 20.26

13'219.00

19.95

13'013.00

19.63 12'807.00

19.32 12'601.00

19.01 12'395.00

18.70 12'395.00 18.70

66'301

66'350 13'642.00

20.57 13'436.00 20.26

13'230.00

19.95

13'024.00

19.64 12'818.00

19.33 12'612.00

19.02 12'406.00

18.70 12'406.00 18.70

66'351

66'400 13'653.00

20.57 13'447.00 20.26

13'241.00

19.95

13'035.00

19.64 12'829.00

19.33 12'623.00

19.02 12'417.00

18.71 12'417.00 18.71

66'401

66'450 13'665.00

20.57 13'459.00 20.26

13'254.00

19.95

13'048.00

19.64 12'842.00

19.33 12'636.00

19.02 12'430.00

18.71 12'430.00 18.71

66'451

66'500 13'676.00

20.57 13'470.00 20.26

13'264.00

19.95

13'058.00

19.64 12'852.00

19.33 12'646.00

19.02 12'441.00

18.72 12'441.00 18.72

66'501

66'550 13'687.00

20.57 13'481.00 20.26

13'275.00

19.95

13'069.00

19.65 12'863.00

19.34 12'657.00

19.03 12'451.00

18.72 12'451.00 18.72

66'551

66'600 13'700.00

20.58 13'494.00 20.27

13'288.00

19.96

13'082.00

19.65 12'876.00

19.34 12'670.00

19.03 12'464.00

18.72 12'464.00 18.72

66'601

66'650 13'710.00

20.58 13'505.00 20.27

13'299.00

19.96

13'093.00

19.65 12'887.00

19.34 12'681.00

19.03 12'475.00

18.72 12'475.00 18.72

66'651

66'700 13'721.00

20.58 13'515.00 20.27

13'309.00

19.96

13'103.00

19.65 12'897.00

19.34 12'692.00

19.04 12'486.00

18.73 12'486.00 18.73

66'701

66'750 13'734.00

20.58 13'528.00 20.27

13'322.00

19.97

13'116.00

19.66 12'910.00

19.35 12'704.00

19.04 12'498.00

18.73 12'498.00 18.73

66'751

66'800 13'745.00

20.58 13'539.00 20.28

13'333.00

19.97

13'127.00

19.66 12'921.00

19.35 12'715.00

19.04 12'509.00

18.73 12'509.00 18.73

66'801

66'850 13'756.00

20.59 13'550.00 20.28

13'344.00

19.97

13'138.00

19.66 12'932.00

19.35 12'726.00

19.04 12'520.00

18.74 12'520.00 18.74

66'851

66'900 13'768.00

20.59 13'562.00 20.28

13'357.00

19.97

13'151.00

19.67 12'945.00

19.36 12'739.00

19.05 12'533.00

18.74 12'533.00 18.74

66'901

66'950 13'779.00

20.59 13'573.00 20.28

13'367.00

19.97

13'161.00

19.67 12'955.00

19.36 12'749.00

19.05 12'544.00

18.74 12'544.00 18.74

66'951

67'000 13'790.00

20.59 13'584.00 20.28

13'378.00

19.97

13'172.00

19.67 12'966.00

19.36 12'760.00

19.05 12'554.00

18.74 12'554.00 18.74

67'001

67'050 13'803.00

20.59 13'597.00 20.29

13'391.00

19.98

13'185.00

19.67 12'979.00

19.36 12'773.00

19.06 12'567.00

18.75 12'567.00 18.75

67'051

67'100 13'813.00

20.59 13'608.00 20.29

13'402.00

19.98

13'196.00

19.67 12'990.00

19.37 12'784.00

19.06 12'578.00

18.75 12'578.00 18.75

67'101

67'150 13'824.00

20.59 13'618.00 20.29

13'412.00

19.98

13'206.00

19.67 13'000.00

19.37 12'795.00

19.06 12'589.00

18.75 12'589.00 18.75

67'151

67'200 13'835.00

20.60 13'629.00 20.29

13'423.00

19.98

13'217.00

19.68 13'011.00

19.37 12'805.00

19.06 12'599.00

18.76 12'599.00 18.76

67'201

67'250 13'848.00

20.60 13'642.00 20.29

13'436.00

19.99

13'230.00

19.68 13'024.00

19.37 12'818.00

19.07 12'612.00

18.76 12'612.00 18.76

67'251

67'300 13'859.00

20.60 13'653.00 20.29

13'447.00

19.99

13'241.00

19.68 13'035.00

19.38 12'829.00

19.07 12'623.00

18.76 12'623.00 18.76

67'301

67'350 13'869.00

20.60 13'663.00 20.29

13'457.00

19.99

13'251.00

19.68 13'046.00

19.38 12'840.00

19.07 12'634.00

18.77 12'634.00 18.77

67'351

67'400 13'882.00

20.60 13'676.00 20.30

13'470.00

19.99

13'264.00

19.69 13'058.00

19.38 12'853.00

19.08 12'647.00

18.77 12'647.00 18.77

67'401

67'450 13'893.00

20.61 13'687.00 20.30

13'481.00

19.99

13'275.00

19.69 13'069.00

19.38 12'863.00

19.08 12'657.00

18.77 12'657.00 18.77

67'451

67'500 13'904.00

20.61 13'698.00 20.30

13'492.00

20.00

13'286.00

19.69 13'080.00

19.38 12'874.00

19.08 12'668.00

18.77 12'668.00 18.77

67'501

67'550 13'917.00

20.61 13'711.00 20.31

13'505.00

20.00

13'299.00

19.69 13'093.00

19.39 12'887.00

19.08 12'681.00

18.78 12'681.00 18.78

67'551

67'600 13'927.00

20.61 13'721.00 20.30

13'515.00

20.00

13'309.00

19.70 13'104.00

19.39 12'898.00

19.09 12'692.00

18.78 12'692.00 18.78

67'601

67'650 13'938.00

20.61 13'732.00 20.31

13'526.00

20.00

13'320.00

19.70 13'114.00

19.39 12'908.00

19.09 12'702.00

18.78 12'702.00 18.78

67'651

67'700 13'951.00

20.61 13'745.00 20.31

13'539.00

20.01

13'333.00

19.70 13'127.00

19.40 12'921.00

19.09 12'715.00

18.79 12'715.00 18.79

67'701

67'750 13'962.00

20.62 13'756.00 20.31

13'550.00

20.01

13'344.00

19.70 13'138.00

19.40 12'932.00

19.09 12'726.00

18.79 12'726.00 18.79

67'751

67'800 13'972.00

20.62 13'766.00 20.31

13'560.00

20.01

13'355.00

19.70 13'149.00

19.40 12'943.00

19.10 12'737.00

18.79 12'737.00 18.79

67'801

67'850 13'985.00

20.62 13'779.00 20.32

13'573.00

20.01

13'367.00

19.71 13'161.00

19.40 12'956.00

19.10 12'750.00

18.80 12'750.00 18.80

67'851

67'900 13'996.00

20.62 13'790.00 20.32

13'584.00

20.01

13'378.00

19.71 13'172.00

19.41 12'966.00

19.10 12'760.00

18.80 12'760.00 18.80

67'901

67'950 14'007.00

20.62 13'801.00 20.32

13'595.00

20.01

13'389.00

19.71 13'183.00

19.41 12'977.00

19.10 12'771.00

18.80 12'771.00 18.80

67'951

68'000 14'020.00

20.63 13'814.00 20.32

13'608.00

20.02

13'402.00

19.72 13'196.00

19.41 12'990.00

19.11 12'784.00

18.81 12'784.00 18.81

68'001

68'050 14'030.00

20.62 13'824.00 20.32

13'618.00

20.02

13'412.00

19.72 13'207.00

19.41 13'001.00

19.11 12'795.00

18.81 12'795.00 18.81

68'051

68'100 14'041.00

20.63 13'835.00 20.32

13'629.00

20.02

13'423.00

19.72 13'217.00

19.42 13'011.00

19.11 12'805.00

18.81 12'805.00 18.81

20

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

14'054.00

Fr.

% Fr. %

20.63 13'848.00 20.33

Fr.

13'642.00

%

20.02

Fr.

13'436.00

% Fr.

19.72 13'230.00

% Fr.

19.42 13'024.00

% Fr.

19.12 12'818.00

%

18.82 12'818.00 18.82

68'151

68'200 14'065.00

20.63 13'859.00 20.33

13'653.00

20.03

13'447.00

19.72 13'241.00

19.42 13'035.00

19.12 12'829.00

18.82 12'829.00 18.82

68'201

68'250 14'075.00

20.63 13'869.00 20.33

13'663.00

20.03

13'458.00

19.73 13'252.00

19.42 13'046.00

19.12 12'840.00

18.82 12'840.00 18.82

68'251

68'300 14'088.00

20.63 13'882.00 20.33

13'676.00

20.03

13'470.00

19.73 13'265.00

19.43 13'059.00

19.13 12'853.00

18.83 12'853.00 18.83

68'301

68'350 14'099.00

20.64 13'893.00 20.33

13'687.00

20.03

13'481.00

19.73 13'275.00

19.43 13'069.00

19.13 12'863.00

18.83 12'863.00 18.83

68'351

68'400 14'110.00

20.64 13'904.00 20.33

13'698.00

20.03

13'492.00

19.73 13'286.00

19.43 13'080.00

19.13 12'874.00

18.83 12'874.00 18.83

68'401

68'450 14'123.00

20.64 13'917.00 20.34

13'711.00

20.04

13'505.00

19.74 13'299.00

19.44 13'093.00

19.13 12'887.00

18.83 12'887.00 18.83

68'451

68'500 14'133.00

20.64 13'927.00 20.34

13'721.00

20.04

13'516.00

19.74 13'310.00

19.44 13'104.00

19.14 12'898.00

18.84 12'898.00 18.84

68'501

68'550 14'144.00

20.64 13'938.00 20.34

13'732.00

20.04

13'526.00

19.74 13'320.00

19.44 13'114.00

19.14 12'908.00

18.84 12'908.00 18.84

68'551

68'600 14'157.00

20.64 13'951.00 20.34

13'745.00

20.04

13'539.00

19.74 13'333.00

19.44 13'127.00

19.14 12'921.00

18.84 12'921.00 18.84

68'601

68'650 14'168.00

20.65 13'962.00 20.35

13'756.00

20.05

13'550.00

19.74 13'344.00

19.44 13'138.00

19.14 12'932.00

18.84 12'932.00 18.84

68'651

68'700 14'178.00

20.65 13'972.00 20.35

13'767.00

20.05

13'561.00

19.75 13'355.00

19.45 13'149.00

19.15 12'943.00

18.85 12'943.00 18.85

68'701

68'750 14'189.00

20.65 13'983.00 20.35

13'777.00

20.05

13'571.00

19.75 13'365.00

19.45 13'159.00

19.15 12'954.00

18.85 12'954.00 18.85

68'751

68'800 14'202.00

20.65 13'996.00 20.35

13'790.00

20.05

13'584.00

19.75 13'378.00

19.45 13'172.00

19.15 12'966.00

18.85 12'966.00 18.85

68'801

68'850 14'213.00

20.65 14'007.00 20.35

13'801.00

20.05

13'595.00

19.75 13'389.00

19.45 13'183.00

19.15 12'977.00

18.86 12'977.00 18.86

68'851

68'900 14'223.00

20.65 14'018.00 20.35

13'812.00

20.05

13'606.00

19.75 13'400.00

19.46 13'194.00

19.16 12'988.00

18.86 12'988.00 18.86

68'901

68'950 14'236.00

20.65 14'030.00 20.36

13'824.00

20.06

13'619.00

19.76 13'413.00

19.46 13'207.00

19.16 13'001.00

18.86 13'001.00 18.86

68'951

69'000 14'247.00

20.66 14'041.00 20.36

13'835.00

20.06

13'629.00

19.76 13'423.00

19.46 13'217.00

19.16 13'011.00

18.86 13'011.00 18.86

69'001

69'050 14'258.00

20.66 14'052.00 20.36

13'846.00

20.06

13'640.00

19.76 13'434.00

19.46 13'228.00

19.16 13'022.00

18.87 13'022.00 18.87

69'051

69'100 14'271.00

20.66 14'065.00 20.36

13'859.00

20.06

13'653.00

19.77 13'447.00

19.47 13'241.00

19.17 13'035.00

18.87 13'035.00 18.87

69'101

69'150 14'281.00

20.66 14'075.00 20.36

13'870.00

20.07

13'664.00

19.77 13'458.00

19.47 13'252.00

19.17 13'046.00

18.87 13'046.00 18.87

69'151

69'200 14'292.00

20.66 14'086.00 20.36

13'880.00

20.07

13'674.00

19.77 13'468.00

19.47 13'262.00

19.17 13'057.00

18.88 13'057.00 18.88

69'201

69'250 14'305.00

20.66 14'099.00 20.37

13'893.00

20.07

13'687.00

19.77 13'481.00

19.47 13'275.00

19.18 13'069.00

18.88 13'069.00 18.88

69'251

69'300 14'316.00

20.67 14'110.00 20.37

13'904.00

20.07

13'698.00

19.77 13'492.00

19.48 13'286.00

19.18 13'080.00

18.88 13'080.00 18.88

69'301

69'350 14'326.00

20.66 14'121.00 20.37

13'915.00

20.07

13'709.00

19.77 13'503.00

19.48 13'297.00

19.18 13'091.00

18.88 13'091.00 18.88

69'351

69'400 14'339.00

20.67 14'133.00 20.37

13'928.00

20.08

13'722.00

19.78 13'516.00

19.48 13'310.00

19.19 13'104.00

18.89 13'104.00 18.89

69'401

69'450 14'350.00

20.67 14'144.00 20.37

13'938.00

20.08

13'732.00

19.78 13'526.00

19.48 13'320.00

19.19 13'114.00

18.89 13'114.00 18.89

69'451

69'500 14'361.00

20.67 14'155.00 20.37

13'949.00

20.08

13'743.00

19.78 13'537.00

19.48 13'331.00

19.19 13'125.00

18.89 13'125.00 18.89

69'501

69'550 14'374.00

20.67 14'168.00 20.38

13'962.00

20.08

13'756.00

19.79 13'550.00

19.49 13'344.00

19.19 13'138.00

18.90 13'138.00 18.90

69'551

69'600 14'384.00

20.67 14'179.00 20.38

13'973.00

20.08

13'767.00

19.79 13'561.00

19.49 13'355.00

19.20 13'149.00

18.90 13'149.00 18.90

69'601

69'650 14'395.00

20.68 14'189.00 20.38

13'983.00

20.08

13'777.00

19.79 13'571.00

19.49 13'366.00

19.20 13'160.00

18.90 13'160.00 18.90

69'651

69'700 14'408.00

20.68 14'202.00 20.38

13'996.00

20.09

13'790.00

19.79 13'584.00

19.50 13'378.00

19.20 13'172.00

18.90 13'172.00 18.90

69'701

69'750 14'419.00

20.68 14'213.00 20.38

14'007.00

20.09

13'801.00

19.79 13'595.00

19.50 13'389.00

19.20 13'183.00

18.91 13'183.00 18.91

69'751

69'800 14'430.00

20.68 14'224.00 20.39

14'018.00

20.09

13'812.00

19.80 13'606.00

19.50 13'400.00

19.20 13'194.00

18.91 13'194.00 18.91

69'801

69'850 14'442.00

20.68 14'236.00 20.39

14'031.00

20.09

13'825.00

19.80 13'619.00

19.50 13'413.00

19.21 13'207.00

18.91 13'207.00 18.91

69'851

69'900 14'453.00

20.68 14'247.00 20.39

14'041.00

20.09

13'835.00

19.80 13'629.00

19.50 13'423.00

19.21 13'218.00

18.92 13'218.00 18.92

69'901

69'950 14'464.00

20.69 14'258.00 20.39

14'052.00

20.10

13'846.00

19.80 13'640.00

19.51 13'434.00

19.21 13'228.00

18.92 13'228.00 18.92

69'951

70'000 14'477.00

20.69 14'271.00 20.39

14'065.00

20.10

13'859.00

19.81 13'653.00

19.51 13'447.00

19.22 13'241.00

18.92 13'241.00 18.92

70'001

70'050 14'487.00

20.69 14'282.00 20.40

14'076.00

20.10

13'870.00

19.81 13'664.00

19.51 13'458.00

19.22 13'252.00

18.92 13'252.00 18.92

70'051

70'100 14'498.00

20.69 14'292.00 20.40

14'086.00

20.10

13'880.00

19.81 13'674.00

19.51 13'469.00

19.22 13'263.00

18.93 13'263.00 18.93

70'101

70'150 14'509.00

20.69 14'303.00 20.40

14'097.00

20.10

13'891.00

19.81 13'685.00

19.52 13'479.00

19.22 13'273.00

18.93 13'273.00 18.93

70'151

70'200 14'522.00

20.69 14'316.00 20.40

14'110.00

20.11

13'904.00

19.81 13'698.00

19.52 13'492.00

19.23 13'286.00

18.93 13'286.00 18.93

70'201

70'250 14'533.00

20.69 14'327.00 20.40

14'121.00

20.11

13'915.00

19.81 13'709.00

19.52 13'503.00

19.23 13'297.00

18.93 13'297.00 18.93

70'251

70'300 14'543.00

20.69 14'337.00 20.40

14'131.00

20.11

13'925.00

19.82 13'720.00

19.52 13'514.00

19.23 13'308.00

18.94 13'308.00 18.94

70'301

70'350 14'556.00

20.70 14'350.00 20.41

14'144.00

20.11

13'938.00

19.82 13'732.00

19.53 13'526.00

19.23 13'321.00

18.94 13'321.00 18.94

70'351

70'400 14'567.00

20.70 14'361.00 20.41

14'155.00

20.11

13'949.00

19.82 13'743.00

19.53 13'537.00

19.24 13'331.00

18.94 13'331.00 18.94

70'401

70'450 14'578.00

20.70 14'372.00 20.41

14'166.00

20.12

13'960.00

19.82 13'754.00

19.53 13'548.00

19.24 13'342.00

18.94 13'342.00 18.94

70'451

70'500 14'591.00

20.70 14'385.00 20.41

14'179.00

20.12

13'973.00

19.83 13'767.00

19.53 13'561.00

19.24 13'355.00

18.95 13'355.00 18.95

70'501

70'550 14'601.00

20.70 14'395.00 20.41

14'189.00

20.12

13'983.00

19.83 13'778.00

19.54 13'572.00

19.24 13'366.00

18.95 13'366.00 18.95

70'551

70'600 14'612.00

20.70 14'406.00 20.41

14'200.00

20.12

13'994.00

19.83 13'788.00

19.54 13'582.00

19.24 13'376.00

18.95 13'376.00 18.95

70'601

70'650 14'625.00

20.71 14'419.00 20.42

14'213.00

20.12

14'007.00

19.83 13'801.00

19.54 13'595.00

19.25 13'389.00

18.96 13'389.00 18.96

70'651

70'700 14'636.00

20.71 14'430.00 20.42

14'224.00

20.13

14'018.00

19.83 13'812.00

19.54 13'606.00

19.25 13'400.00

18.96 13'400.00 18.96

70'701

70'750 14'646.00

20.71 14'440.00 20.42

14'234.00

20.13

14'029.00

19.84 13'823.00

19.54 13'617.00

19.25 13'411.00

18.96 13'411.00 18.96

70'751

70'800 14'659.00

20.71 14'453.00 20.42

14'247.00

20.13

14'041.00

19.84 13'835.00

19.55 13'630.00

19.26 13'424.00

18.97 13'424.00 18.97

70'801

70'850 14'670.00

20.71 14'464.00 20.42

14'258.00

20.13

14'052.00

19.84 13'846.00

19.55 13'640.00

19.26 13'434.00

18.97 13'434.00 18.97

70'851

70'900 14'681.00

20.71 14'475.00 20.42

14'269.00

20.13

14'063.00

19.84 13'857.00

19.55 13'651.00

19.26 13'445.00

18.97 13'445.00 18.97

70'901

70'950 14'694.00

20.72 14'488.00 20.43

14'282.00

20.14

14'076.00

19.85 13'870.00

19.56 13'664.00

19.27 13'458.00

18.97 13'458.00 18.97

70'951

71'000 14'704.00

20.72 14'498.00 20.43

14'292.00

20.14

14'086.00

19.85 13'881.00

19.56 13'675.00

19.27 13'469.00

18.98 13'469.00 18.98

71'001

71'050 14'715.00

20.72 14'509.00 20.43

14'303.00

20.14

14'097.00

19.85 13'891.00

19.56 13'685.00

19.27 13'479.00

18.98 13'479.00 18.98

71'051

71'100 14'728.00

20.72 14'522.00 20.43

14'316.00

20.14

14'110.00

19.85 13'904.00

19.56 13'698.00

19.27 13'492.00

18.98 13'492.00 18.98

71'101

71'150 14'739.00

20.72 14'533.00 20.43

14'327.00

20.14

14'121.00

19.85 13'915.00

19.56 13'709.00

19.27 13'503.00

18.98 13'503.00 18.98

71'151

71'200 14'749.00

20.72 14'543.00 20.43

14'337.00

20.14

14'132.00

19.86 13'926.00

19.57 13'720.00

19.28 13'514.00

18.99 13'514.00 18.99

71'201

71'250 14'762.00

20.73 14'556.00 20.44

14'350.00

20.15

14'144.00

19.86 13'938.00

19.57 13'733.00

19.28 13'527.00

18.99 13'527.00 18.99

71'251

71'300 14'773.00

20.73 14'567.00 20.44

14'361.00

20.15

14'155.00

19.86 13'949.00

19.57 13'743.00

19.28 13'537.00

18.99 13'537.00 18.99

71'301

71'350 14'784.00

20.73 14'578.00 20.44

14'372.00

20.15

14'166.00

19.86 13'960.00

19.57 13'754.00

19.28 13'548.00

18.99 13'548.00 18.99

71'351

71'400 14'797.00

20.73 14'591.00 20.44

14'385.00

20.15

14'179.00

19.87 13'973.00

19.58 13'767.00

19.29 13'561.00

19.00 13'561.00 19.00

71'401

71'450 14'807.00

20.73 14'601.00 20.44

14'395.00

20.15

14'189.00

19.87 13'984.00

19.58 13'778.00

19.29 13'572.00

19.00 13'572.00 19.00

71'451

71'500 14'818.00

20.73 14'612.00 20.44

14'406.00

20.16

14'200.00

19.87 13'994.00

19.58 13'788.00

19.29 13'582.00

19.00 13'582.00 19.00

21

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

14'830.00

Fr.

% Fr. %

20.73 14'624.00 20.45

Fr.

14'418.00

%

20.16

Fr.

14'212.00

% Fr.

19.87 14'006.00

% Fr.

19.58 13'800.00

% Fr.

19.29 13'594.00

%

19.01 13'594.00 19.01

71'551

71'600 14'842.00

20.74 14'636.00 20.45

14'430.00

20.16

14'224.00

19.87 14'018.00

19.59 13'812.00

19.30 13'606.00

19.01 13'606.00 19.01

71'601

71'650 14'852.00

20.74 14'646.00 20.45

14'441.00

20.16

14'235.00

19.87 14'029.00

19.59 13'823.00

19.30 13'617.00

19.01 13'617.00 19.01

71'651

71'700 14'863.00

20.74 14'657.00 20.45

14'451.00

20.16

14'245.00

19.87 14'039.00

19.59 13'833.00

19.30 13'627.00

19.01 13'627.00 19.01

71'701

71'750 14'876.00

20.74 14'670.00 20.45

14'464.00

20.17

14'258.00

19.88 14'052.00

19.59 13'846.00

19.30 13'640.00

19.02 13'640.00 19.02

71'751

71'800 14'887.00

20.74 14'681.00 20.45

14'475.00

20.17

14'269.00

19.88 14'063.00

19.59 13'857.00

19.31 13'651.00

19.02 13'651.00 19.02

71'801

71'850 14'897.00

20.74 14'692.00 20.46

14'486.00

20.17

14'280.00

19.88 14'074.00

19.59 13'868.00

19.31 13'662.00

19.02 13'662.00 19.02

71'851

71'900 14'910.00

20.74 14'704.00 20.46

14'498.00

20.17

14'293.00

19.89 14'087.00

19.60 13'881.00

19.31 13'675.00

19.03 13'675.00 19.03

71'901

71'950 14'921.00

20.75 14'715.00 20.46

14'509.00

20.17

14'303.00

19.89 14'097.00

19.60 13'891.00

19.31 13'685.00

19.03 13'685.00 19.03

71'951

72'000 14'932.00

20.75 14'726.00 20.46

14'520.00

20.17

14'314.00

19.89 14'108.00

19.60 13'902.00

19.32 13'696.00

19.03 13'696.00 19.03

72'001

72'050 14'945.00

20.75 14'739.00 20.46

14'533.00

20.18

14'327.00

19.89 14'121.00

19.61 13'915.00

19.32 13'709.00

19.03 13'709.00 19.03

72'051

72'100 14'955.00

20.75 14'749.00 20.46

14'544.00

20.18

14'338.00

19.89 14'132.00

19.61 13'926.00

19.32 13'720.00

19.04 13'720.00 19.04

72'101

72'150 14'966.00

20.75 14'760.00 20.46

14'554.00

20.18

14'348.00

19.89 14'142.00

19.61 13'936.00

19.32 13'731.00

19.04 13'731.00 19.04

72'151

72'200 14'979.00

20.75 14'773.00 20.47

14'567.00

20.18

14'361.00

19.90 14'155.00

19.61 13'949.00

19.33 13'743.00

19.04 13'743.00 19.04

72'201

72'250 14'990.00

20.75 14'784.00 20.47

14'578.00

20.18

14'372.00

19.90 14'166.00

19.61 13'960.00

19.33 13'754.00

19.04 13'754.00 19.04

72'251

72'300 15'000.00

20.75 14'795.00 20.47

14'589.00

20.19

14'383.00

19.90 14'177.00

19.62 13'971.00

19.33 13'765.00

19.05 13'765.00 19.05

72'301

72'350 15'013.00

20.76 14'807.00 20.47

14'601.00

20.19

14'396.00

19.90 14'190.00

19.62 13'984.00

19.33 13'778.00

19.05 13'778.00 19.05

72'351

72'400 15'024.00

20.76 14'818.00 20.47

14'612.00

20.19

14'406.00

19.90 14'200.00

19.62 13'994.00

19.34 13'788.00

19.05 13'788.00 19.05

72'401

72'450 15'035.00

20.76 14'829.00 20.47

14'623.00

20.19

14'417.00

19.91 14'211.00

19.62 14'005.00

19.34 13'799.00

19.05 13'799.00 19.05

72'451

72'500 15'048.00

20.76 14'842.00 20.48

14'636.00

20.19

14'430.00

19.91 14'224.00

19.63 14'018.00

19.34 13'812.00

19.06 13'812.00 19.06

72'501

72'550 15'058.00

20.76 14'852.00 20.48

14'647.00

20.20

14'441.00

19.91 14'235.00

19.63 14'029.00

19.34 13'823.00

19.06 13'823.00 19.06

72'551

72'600 15'069.00

20.76 14'863.00 20.48

14'657.00

20.20

14'451.00

19.91 14'245.00

19.63 14'039.00

19.34 13'834.00

19.06 13'834.00 19.06

72'601

72'650 15'082.00

20.77 14'876.00 20.48

14'670.00

20.20

14'464.00

19.92 14'258.00

19.63 14'052.00

19.35 13'846.00

19.07 13'846.00 19.07

72'651

72'700 15'093.00

20.77 14'887.00 20.48

14'681.00

20.20

14'475.00

19.92 14'269.00

19.63 14'063.00

19.35 13'857.00

19.07 13'857.00 19.07

72'701

72'750 15'104.00

20.77 14'898.00 20.49

14'692.00

20.20

14'486.00

19.92 14'280.00

19.64 14'074.00

19.35 13'868.00

19.07 13'868.00 19.07

72'751

72'800 15'116.00

20.77 14'910.00 20.49

14'705.00

20.21

14'499.00

19.92 14'293.00

19.64 14'087.00

19.36 13'881.00

19.07 13'881.00 19.07

72'801

72'850 15'127.00

20.77 14'921.00 20.49

14'715.00

20.21

14'509.00

19.92 14'303.00

19.64 14'097.00

19.36 13'892.00

19.08 13'892.00 19.08

72'851

72'900 15'138.00

20.77 14'932.00 20.49

14'726.00

20.21

14'520.00

19.92 14'314.00

19.64 14'108.00

19.36 13'902.00

19.08 13'902.00 19.08

72'901

72'950 15'151.00

20.78 14'945.00 20.49

14'739.00

20.21

14'533.00

19.93 14'327.00

19.65 14'121.00

19.36 13'915.00

19.08 13'915.00 19.08

72'951

73'000 15'161.00

20.78 14'956.00 20.49

14'750.00

20.21

14'544.00

19.93 14'338.00

19.65 14'132.00

19.37 13'926.00

19.08 13'926.00 19.08

73'001

73'050 15'172.00

20.78 14'966.00 20.49

14'760.00

20.21

14'554.00

19.93 14'348.00

19.65 14'143.00

19.37 13'937.00

19.09 13'937.00 19.09

73'051

73'100 15'183.00

20.78 14'977.00 20.50

14'771.00

20.21

14'565.00

19.93 14'359.00

19.65 14'153.00

19.37 13'947.00

19.09 13'947.00 19.09

73'101

73'150 15'196.00

20.78 14'990.00 20.50

14'784.00

20.22

14'578.00

19.94 14'372.00

19.65 14'166.00

19.37 13'960.00

19.09 13'960.00 19.09

73'151

73'200 15'207.00

20.78 15'001.00 20.50

14'795.00

20.22

14'589.00

19.94 14'383.00

19.66 14'177.00

19.37 13'971.00

19.09 13'971.00 19.09

73'201

73'250 15'217.00

20.78 15'011.00 20.50

14'805.00

20.22

14'599.00

19.94 14'394.00

19.66 14'188.00

19.38 13'982.00

19.09 13'982.00 19.09

73'251

73'300 15'230.00

20.78 15'024.00 20.50

14'818.00

20.22

14'612.00

19.94 14'406.00

19.66 14'200.00

19.38 13'995.00

19.10 13'995.00 19.10

73'301

73'350 15'241.00

20.79 15'035.00 20.50

14'829.00

20.22

14'623.00

19.94 14'417.00

19.66 14'211.00

19.38 14'005.00

19.10 14'005.00 19.10

73'351

73'400 15'252.00

20.79 15'046.00 20.51

14'840.00

20.22

14'634.00

19.94 14'428.00

19.66 14'222.00

19.38 14'016.00

19.10 14'016.00 19.10

73'401

73'450 15'264.00

20.79 15'059.00 20.51

14'853.00

20.23

14'647.00

19.95 14'441.00

19.67 14'235.00

19.39 14'029.00

19.11 14'029.00 19.11

73'451

73'500 15'275.00

20.79 15'069.00 20.51

14'863.00

20.23

14'657.00

19.95 14'451.00

19.67 14'246.00

19.39 14'040.00

19.11 14'040.00 19.11

73'501

73'550 15'286.00

20.79 15'080.00 20.51

14'874.00

20.23

14'668.00

19.95 14'462.00

19.67 14'256.00

19.39 14'050.00

19.11 14'050.00 19.11

73'551

73'600 15'299.00

20.79 15'093.00 20.51

14'887.00

20.23

14'681.00

19.95 14'475.00

19.67 14'269.00

19.39 14'063.00

19.11 14'063.00 19.11

73'601

73'650 15'310.00

20.79 15'104.00 20.51

14'898.00

20.23

14'692.00

19.96 14'486.00

19.68 14'280.00

19.40 14'074.00

19.12 14'074.00 19.12

73'651

73'700 15'320.00

20.79 15'114.00 20.51

14'908.00

20.23

14'702.00

19.96 14'497.00

19.68 14'291.00

19.40 14'085.00

19.12 14'085.00 19.12

73'701

73'750 15'333.00

20.80 15'127.00 20.52

14'921.00

20.24

14'715.00

19.96 14'509.00

19.68 14'304.00

19.40 14'098.00

19.12 14'098.00 19.12

73'751

73'800 15'344.00

20.80 15'138.00 20.52

14'932.00

20.24

14'726.00

19.96 14'520.00

19.68 14'314.00

19.40 14'108.00

19.12 14'108.00 19.12

73'801

73'850 15'355.00

20.80 15'149.00 20.52

14'943.00

20.24

14'737.00

19.96 14'531.00

19.68 14'325.00

19.40 14'119.00

19.12 14'119.00 19.12

73'851

73'900 15'368.00

20.80 15'162.00 20.52

14'956.00

20.25

14'750.00

19.97 14'544.00

19.69 14'338.00

19.41 14'132.00

19.13 14'132.00 19.13

73'901

73'950 15'378.00

20.80 15'172.00 20.52

14'966.00

20.24

14'760.00

19.97 14'555.00

19.69 14'349.00

19.41 14'143.00

19.13 14'143.00 19.13

73'951

74'000 15'389.00

20.80 15'183.00 20.52

14'977.00

20.25

14'771.00

19.97 14'565.00

19.69 14'359.00

19.41 14'153.00

19.13 14'153.00 19.13

74'001

74'050 15'402.00

20.81 15'196.00 20.53

14'990.00

20.25

14'784.00

19.97 14'578.00

19.69 14'372.00

19.42 14'166.00

19.14 14'166.00 19.14

74'051

74'100 15'413.00

20.81 15'207.00 20.53

15'001.00

20.25

14'795.00

19.97 14'589.00

19.69 14'383.00

19.42 14'177.00

19.14 14'177.00 19.14

74'101

74'150 15'423.00

20.81 15'217.00 20.53

15'011.00

20.25

14'806.00

19.97 14'600.00

19.70 14'394.00

19.42 14'188.00

19.14 14'188.00 19.14

74'151

74'200 15'436.00

20.81 15'230.00 20.53

15'024.00

20.25

14'818.00

19.98 14'612.00

19.70 14'407.00

19.42 14'201.00

19.15 14'201.00 19.15

74'201

74'250 15'447.00

20.81 15'241.00 20.53

15'035.00

20.26

14'829.00

19.98 14'623.00

19.70 14'417.00

19.42 14'211.00

19.15 14'211.00 19.15

74'251

74'300 15'458.00

20.81 15'252.00 20.53

15'046.00

20.26

14'840.00

19.98 14'634.00

19.70 14'428.00

19.43 14'222.00

19.15 14'222.00 19.15

74'301

74'350 15'471.00

20.82 15'265.00 20.54

15'059.00

20.26

14'853.00

19.98 14'647.00

19.71 14'441.00

19.43 14'235.00

19.15 14'235.00 19.15

74'351

74'400 15'481.00

20.81 15'275.00 20.54

15'069.00

20.26

14'863.00

19.98 14'658.00

19.71 14'452.00

19.43 14'246.00

19.15 14'246.00 19.15

74'401

74'450 15'492.00

20.82 15'286.00 20.54

15'080.00

20.26

14'874.00

19.99 14'668.00

19.71 14'462.00

19.43 14'256.00

19.15 14'256.00 19.15

74'451

74'500 15'504.00

20.82 15'298.00 20.54

15'092.00

20.26

14'886.00

19.99 14'680.00

19.71 14'474.00

19.43 14'268.00

19.16 14'268.00 19.16

74'501

74'550 15'516.00

20.82 15'310.00 20.54

15'104.00

20.27

14'898.00

19.99 14'692.00

19.71 14'486.00

19.44 14'280.00

19.16 14'280.00 19.16

74'551

74'600 15'526.00

20.82 15'320.00 20.54

15'114.00

20.27

14'909.00

19.99 14'703.00

19.72 14'497.00

19.44 14'291.00

19.16 14'291.00 19.16

74'601

74'650 15'537.00

20.82 15'331.00 20.54

15'125.00

20.27

14'919.00

19.99 14'713.00

19.72 14'507.00

19.44 14'301.00

19.16 14'301.00 19.16

74'651

74'700 15'550.00

20.82 15'344.00 20.55

15'138.00

20.27

14'932.00

20.00 14'726.00

19.72 14'520.00

19.44 14'314.00

19.17 14'314.00 19.17

74'701

74'750 15'561.00

20.82 15'355.00 20.55

15'149.00

20.27

14'943.00

20.00 14'737.00

19.72 14'531.00

19.45 14'325.00

19.17 14'325.00 19.17

74'751

74'800 15'571.00

20.82 15'365.00 20.55

15'160.00

20.27

14'954.00

20.00 14'748.00

19.72 14'542.00

19.45 14'336.00

19.17 14'336.00 19.17

74'801

74'850 15'584.00

20.83 15'378.00 20.55

15'172.00

20.28

14'967.00

20.00 14'761.00

19.73 14'555.00

19.45 14'349.00

19.18 14'349.00 19.18

74'851

74'900 15'595.00

20.83 15'389.00 20.55

15'183.00

20.28

14'977.00

20.00 14'771.00

19.73 14'565.00

19.45 14'359.00

19.18 14'359.00 19.18

22

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

15'606.00

Fr.

% Fr. %

20.83 15'400.00 20.55

Fr.

15'194.00

%

20.28

Fr.

14'988.00

% Fr.

20.00 14'782.00

% Fr.

19.73 14'576.00

% Fr.

19.45 14'370.00

%

19.18 14'370.00 19.18

74'951

75'000 15'619.00

20.83 15'413.00 20.56

15'207.00

20.28

15'001.00

20.01 14'795.00

19.73 14'589.00

19.46 14'383.00

19.18 14'383.00 19.18

75'001

75'050 15'629.00

20.83 15'423.00 20.56

15'218.00

20.28

15'012.00

20.01 14'806.00

19.73 14'600.00

19.46 14'394.00

19.19 14'394.00 19.19

75'051

75'100 15'640.00

20.83 15'434.00 20.56

15'228.00

20.28

15'022.00

20.01 14'816.00

19.73 14'610.00

19.46 14'405.00

19.19 14'405.00 19.19

75'101

75'150 15'653.00

20.84 15'447.00 20.56

15'241.00

20.29

15'035.00

20.01 14'829.00

19.74 14'623.00

19.46 14'417.00

19.19 14'417.00 19.19

75'151

75'200 15'664.00

20.84 15'458.00 20.56

15'252.00

20.29

15'046.00

20.01 14'840.00

19.74 14'634.00

19.47 14'428.00

19.19 14'428.00 19.19

75'201

75'250 15'674.00

20.84 15'469.00 20.56

15'263.00

20.29

15'057.00

20.02 14'851.00

19.74 14'645.00

19.47 14'439.00

19.19 14'439.00 19.19

75'251

75'300 15'687.00

20.84 15'481.00 20.57

15'275.00

20.29

15'070.00

20.02 14'864.00

19.75 14'658.00

19.47 14'452.00

19.20 14'452.00 19.20

75'301

75'350 15'698.00

20.84 15'492.00 20.57

15'286.00

20.29

15'080.00

20.02 14'874.00

19.75 14'668.00

19.47 14'462.00

19.20 14'462.00 19.20

75'351

75'400 15'709.00

20.84 15'503.00 20.57

15'297.00

20.29

15'091.00

20.02 14'885.00

19.75 14'679.00

19.47 14'473.00

19.20 14'473.00 19.20

75'401

75'450 15'722.00

20.84 15'516.00 20.57

15'310.00

20.30

15'104.00

20.03 14'898.00

19.75 14'692.00

19.48 14'486.00

19.21 14'486.00 19.21

75'451

75'500 15'732.00

20.84 15'526.00 20.57

15'321.00

20.30

15'115.00

20.03 14'909.00

19.75 14'703.00

19.48 14'497.00

19.21 14'497.00 19.21

75'501

75'550 15'743.00

20.84 15'537.00 20.57

15'331.00

20.30

15'125.00

20.03 14'919.00

19.75 14'713.00

19.48 14'508.00

19.21 14'508.00 19.21

75'551

75'600 15'756.00

20.85 15'550.00 20.58

15'344.00

20.30

15'138.00

20.03 14'932.00

19.76 14'726.00

19.49 14'520.00

19.21 14'520.00 19.21

75'601

75'650 15'767.00

20.85 15'561.00 20.58

15'355.00

20.30

15'149.00

20.03 14'943.00

19.76 14'737.00

19.49 14'531.00

19.21 14'531.00 19.21

75'651

75'700 15'777.00

20.85 15'572.00 20.58

15'366.00

20.31

15'160.00

20.03 14'954.00

19.76 14'748.00

19.49 14'542.00

19.22 14'542.00 19.22

75'701

75'750 15'790.00

20.85 15'584.00 20.58

15'378.00

20.31

15'173.00

20.04 14'967.00

19.76 14'761.00

19.49 14'555.00

19.22 14'555.00 19.22

75'751

75'800 15'801.00

20.85 15'595.00 20.58

15'389.00

20.31

15'183.00

20.04 14'977.00

19.77 14'771.00

19.49 14'565.00

19.22 14'565.00 19.22

75'801

75'850 15'812.00

20.85 15'606.00 20.58

15'400.00

20.31

15'194.00

20.04 14'988.00

19.77 14'782.00

19.49 14'576.00

19.22 14'576.00 19.22

75'851

75'900 15'825.00

20.86 15'619.00 20.59

15'413.00

20.31

15'207.00

20.04 15'001.00

19.77 14'795.00

19.50 14'589.00

19.23 14'589.00 19.23

75'901

75'950 15'835.00

20.86 15'630.00 20.59

15'424.00

20.31

15'218.00

20.04 15'012.00

19.77 14'806.00

19.50 14'600.00

19.23 14'600.00 19.23

75'951

76'000 15'846.00

20.86 15'640.00 20.59

15'434.00

20.31

15'228.00

20.04 15'022.00

19.77 14'816.00

19.50 14'611.00

19.23 14'611.00 19.23

76'001

76'050 15'857.00

20.86 15'651.00 20.59

15'445.00

20.32

15'239.00

20.04 15'033.00

19.77 14'827.00

19.50 14'621.00

19.23 14'621.00 19.23

76'051

76'100 15'870.00

20.86 15'664.00 20.59

15'458.00

20.32

15'252.00

20.05 15'046.00

19.78 14'840.00

19.51 14'634.00

19.24 14'634.00 19.24

76'101

76'150 15'881.00

20.86 15'675.00 20.59

15'469.00

20.32

15'263.00

20.05 15'057.00

19.78 14'851.00

19.51 14'645.00

19.24 14'645.00 19.24

76'151

76'200 15'891.00

20.86 15'685.00 20.59

15'479.00

20.32

15'273.00

20.05 15'068.00

19.78 14'862.00

19.51 14'656.00

19.24 14'656.00 19.24

76'201

76'250 15'904.00

20.86 15'698.00 20.59

15'492.00

20.32

15'286.00

20.05 15'080.00

19.78 14'874.00

19.51 14'669.00

19.24 14'669.00 19.24

76'251

76'300 15'915.00

20.87 15'709.00 20.60

15'503.00

20.33

15'297.00

20.06 15'091.00

19.78 14'885.00

19.51 14'679.00

19.24 14'679.00 19.24

76'301

76'350 15'926.00

20.87 15'720.00 20.60

15'514.00

20.33

15'308.00

20.06 15'102.00

19.79 14'896.00

19.52 14'690.00

19.25 14'690.00 19.25

76'351

76'400 15'938.00

20.87 15'733.00 20.60

15'527.00

20.33

15'321.00

20.06 15'115.00

19.79 14'909.00

19.52 14'703.00

19.25 14'703.00 19.25

76'401

76'450 15'949.00

20.87 15'743.00 20.60

15'537.00

20.33

15'331.00

20.06 15'125.00

19.79 14'920.00

19.52 14'714.00

19.25 14'714.00 19.25

76'451

76'500 15'960.00

20.87 15'754.00 20.60

15'548.00

20.33

15'342.00

20.06 15'136.00

19.79 14'930.00

19.52 14'724.00

19.25 14'724.00 19.25

76'501

76'550 15'973.00

20.87 15'767.00 20.60

15'561.00

20.33

15'355.00

20.07 15'149.00

19.80 14'943.00

19.53 14'737.00

19.26 14'737.00 19.26

76'551

76'600 15'984.00

20.87 15'778.00 20.60

15'572.00

20.34

15'366.00

20.07 15'160.00

19.80 14'954.00

19.53 14'748.00

19.26 14'748.00 19.26

76'601

76'650 15'994.00

20.87 15'788.00 20.60

15'582.00

20.34

15'376.00

20.07 15'171.00

19.80 14'965.00

19.53 14'759.00

19.26 14'759.00 19.26

76'651

76'700 16'007.00

20.88 15'801.00 20.61

15'595.00

20.34

15'389.00

20.07 15'183.00

19.80 14'977.00

19.53 14'772.00

19.27 14'772.00 19.27

76'701

76'750 16'018.00

20.88 15'812.00 20.61

15'606.00

20.34

15'400.00

20.07 15'194.00

19.80 14'988.00

19.53 14'782.00

19.27 14'782.00 19.27

76'751

76'800 16'029.00

20.88 15'823.00 20.61

15'617.00

20.34

15'411.00

20.07 15'205.00

19.80 14'999.00

19.54 14'793.00

19.27 14'793.00 19.27

76'801

76'850 16'041.00

20.88 15'836.00 20.61

15'630.00

20.34

15'424.00

20.08 15'218.00

19.81 15'012.00

19.54 14'806.00

19.27 14'806.00 19.27

76'851

76'900 16'052.00

20.88 15'846.00 20.61

15'640.00

20.34

15'434.00

20.08 15'228.00

19.81 15'023.00

19.54 14'817.00

19.27 14'817.00 19.27

76'901

76'950 16'063.00

20.88 15'857.00 20.61

15'651.00

20.35

15'445.00

20.08 15'239.00

19.81 15'033.00

19.54 14'827.00

19.27 14'827.00 19.27

76'951

77'000 16'076.00

20.88 15'870.00 20.62

15'664.00

20.35

15'458.00

20.08 15'252.00

19.81 15'046.00

19.55 14'840.00

19.28 14'840.00 19.28

77'001

77'050 16'087.00

20.89 15'881.00 20.62

15'675.00

20.35

15'469.00

20.08 15'263.00

19.82 15'057.00

19.55 14'851.00

19.28 14'851.00 19.28

77'051

77'100 16'097.00

20.88 15'891.00 20.62

15'685.00

20.35

15'480.00

20.08 15'274.00

19.82 15'068.00

19.55 14'862.00

19.28 14'862.00 19.28

77'101

77'150 16'110.00

20.89 15'904.00 20.62

15'698.00

20.35

15'492.00

20.09 15'286.00

19.82 15'081.00

19.55 14'875.00

19.29 14'875.00 19.29

77'151

77'200 16'121.00

20.89 15'915.00 20.62

15'709.00

20.36

15'503.00

20.09 15'297.00

19.82 15'091.00

19.55 14'885.00

19.29 14'885.00 19.29

77'201

77'250 16'132.00

20.89 15'926.00 20.62

15'720.00

20.36

15'514.00

20.09 15'308.00

19.82 15'102.00

19.56 14'896.00

19.29 14'896.00 19.29

77'251

77'300 16'145.00

20.89 15'939.00 20.63

15'733.00

20.36

15'527.00

20.09 15'321.00

19.83 15'115.00

19.56 14'909.00

19.29 14'909.00 19.29

77'301

77'350 16'155.00

20.89 15'949.00 20.63

15'743.00

20.36

15'537.00

20.09 15'332.00

19.83 15'126.00

19.56 14'920.00

19.30 14'920.00 19.30

77'351

77'400 16'166.00

20.89 15'960.00 20.63

15'754.00

20.36

15'548.00

20.09 15'342.00

19.83 15'136.00

19.56 14'930.00

19.30 14'930.00 19.30

77'401

77'450 16'178.00

20.90 15'972.00 20.63

15'766.00

20.36

15'560.00

20.10 15'354.00

19.83 15'148.00

19.56 14'942.00

19.30 14'942.00 19.30

77'451

77'500 16'190.00

20.90 15'984.00 20.63

15'778.00

20.37

15'572.00

20.10 15'366.00

19.83 15'160.00

19.57 14'954.00

19.30 14'954.00 19.30

77'501

77'550 16'200.00

20.90 15'994.00 20.63

15'788.00

20.37

15'583.00

20.10 15'377.00

19.83 15'171.00

19.57 14'965.00

19.30 14'965.00 19.30

77'551

77'600 16'211.00

20.90 16'005.00 20.63

15'799.00

20.37

15'593.00

20.10 15'387.00

19.83 15'181.00

19.57 14'975.00

19.30 14'975.00 19.30

77'601

77'650 16'224.00

20.90 16'018.00 20.64

15'812.00

20.37

15'606.00

20.10 15'400.00

19.84 15'194.00

19.57 14'988.00

19.31 14'988.00 19.31

77'651

77'700 16'235.00

20.90 16'029.00 20.64

15'823.00

20.37

15'617.00

20.11 15'411.00

19.84 15'205.00

19.58 14'999.00

19.31 14'999.00 19.31

77'701

77'750 16'245.00

20.90 16'039.00 20.64

15'834.00

20.37

15'628.00

20.11 15'422.00

19.84 15'216.00

19.58 15'010.00

19.31 15'010.00 19.31

77'751

77'800 16'258.00

20.90 16'052.00 20.64

15'846.00

20.37

15'640.00

20.11 15'435.00

19.85 15'229.00

19.58 15'023.00

19.32 15'023.00 19.32

77'801

77'850 16'269.00

20.90 16'063.00 20.64

15'857.00

20.38

15'651.00

20.11 15'445.00

19.85 15'239.00

19.58 15'033.00

19.32 15'033.00 19.32

77'851

77'900 16'280.00

20.91 16'074.00 20.64

15'868.00

20.38

15'662.00

20.11 15'456.00

19.85 15'250.00

19.58 15'044.00

19.32 15'044.00 19.32

77'901

77'950 16'293.00

20.91 16'087.00 20.64

15'881.00

20.38

15'675.00

20.12 15'469.00

19.85 15'263.00

19.59 15'057.00

19.32 15'057.00 19.32

77'951

78'000 16'303.00

20.91 16'097.00 20.64

15'891.00

20.38

15'686.00

20.12 15'480.00

19.85 15'274.00

19.59 15'068.00

19.32 15'068.00 19.32

78'001

78'050 16'314.00

20.91 16'108.00 20.64

15'902.00

20.38

15'696.00

20.12 15'490.00

19.85 15'284.00

19.59 15'078.00

19.32 15'078.00 19.32

78'051

78'100 16'327.00

20.91 16'121.00 20.65

15'915.00

20.38

15'709.00

20.12 15'503.00

19.86 15'297.00

19.59 15'091.00

19.33 15'091.00 19.33

78'101

78'150 16'338.00

20.91 16'132.00 20.65

15'926.00

20.39

15'720.00

20.12 15'514.00

19.86 15'308.00

19.59 15'102.00

19.33 15'102.00 19.33

78'151

78'200 16'348.00

20.91 16'143.00 20.65

15'937.00

20.39

15'731.00

20.12 15'525.00

19.86 15'319.00

19.60 15'113.00

19.33 15'113.00 19.33

78'201

78'250 16'361.00

20.92 16'155.00 20.65

15'949.00

20.39

15'744.00

20.13 15'538.00

19.86 15'332.00

19.60 15'126.00

19.34 15'126.00 19.34

78'251

78'300 16'372.00

20.92 16'166.00 20.65

15'960.00

20.39

15'754.00

20.13 15'548.00

19.86 15'342.00

19.60 15'136.00

19.34 15'136.00 19.34

23

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

16'383.00

Fr.

% Fr. %

20.92 16'177.00 20.65

Fr.

15'971.00

%

20.39

Fr.

15'765.00

% Fr.

20.13 15'559.00

% Fr.

19.86 15'353.00

% Fr.

19.60 15'147.00

%

19.34 15'147.00 19.34

78'351

78'400 16'396.00

20.92 16'190.00 20.66

15'984.00

20.39

15'778.00

20.13 15'572.00

19.87 15'366.00

19.61 15'160.00

19.34 15'160.00 19.34

78'401

78'450 16'406.00

20.92 16'200.00 20.66

15'995.00

20.40

15'789.00

20.13 15'583.00

19.87 15'377.00

19.61 15'171.00

19.34 15'171.00 19.34

78'451

78'500 16'417.00

20.92 16'211.00 20.66

16'005.00

20.40

15'799.00

20.13 15'593.00

19.87 15'387.00

19.61 15'182.00

19.35 15'182.00 19.35

78'501

78'550 16'430.00

20.92 16'224.00 20.66

16'018.00

20.40

15'812.00

20.14 15'606.00

19.87 15'400.00

19.61 15'194.00

19.35 15'194.00 19.35

78'551

78'600 16'441.00

20.92 16'235.00 20.66

16'029.00

20.40

15'823.00

20.14 15'617.00

19.88 15'411.00

19.61 15'205.00

19.35 15'205.00 19.35

78'601

78'650 16'451.00

20.92 16'246.00 20.66

16'040.00

20.40

15'834.00

20.14 15'628.00

19.88 15'422.00

19.61 15'216.00

19.35 15'216.00 19.35

78'651

78'700 16'464.00

20.93 16'258.00 20.66

16'052.00

20.40

15'847.00

20.14 15'641.00

19.88 15'435.00

19.62 15'229.00

19.36 15'229.00 19.36

78'701

78'750 16'475.00

20.93 16'269.00 20.67

16'063.00

20.40

15'857.00

20.14 15'651.00

19.88 15'445.00

19.62 15'239.00

19.36 15'239.00 19.36

78'751

78'800 16'486.00

20.93 16'280.00 20.67

16'074.00

20.40

15'868.00

20.14 15'662.00

19.88 15'456.00

19.62 15'250.00

19.36 15'250.00 19.36

78'801

78'850 16'499.00

20.93 16'293.00 20.67

16'087.00

20.41

15'881.00

20.15 15'675.00

19.89 15'469.00

19.62 15'263.00

19.36 15'263.00 19.36

78'851

78'900 16'509.00

20.93 16'303.00 20.67

16'098.00

20.41

15'892.00

20.15 15'686.00

19.89 15'480.00

19.63 15'274.00

19.36 15'274.00 19.36

78'901

78'950 16'520.00

20.93 16'314.00 20.67

16'108.00

20.41

15'902.00

20.15 15'696.00

19.89 15'490.00

19.63 15'285.00

19.37 15'285.00 19.37

78'951

79'000 16'531.00

20.93 16'325.00 20.67

16'119.00

20.41

15'913.00

20.15 15'707.00

19.89 15'501.00

19.63 15'295.00

19.37 15'295.00 19.37

79'001

79'050 16'544.00

20.94 16'338.00 20.67

16'132.00

20.41

15'926.00

20.15 15'720.00

19.89 15'514.00

19.63 15'308.00

19.37 15'308.00 19.37

79'051

79'100 16'554.00

20.93 16'349.00 20.68

16'143.00

20.41

15'937.00

20.15 15'731.00

19.89 15'525.00

19.63 15'319.00

19.37 15'319.00 19.37

79'101

79'150 16'565.00

20.94 16'359.00 20.67

16'153.00

20.41

15'947.00

20.15 15'741.00

19.89 15'536.00

19.63 15'330.00

19.37 15'330.00 19.37

79'151

79'200 16'578.00

20.94 16'372.00 20.68

16'166.00

20.42

15'960.00

20.16 15'754.00

19.90 15'548.00

19.64 15'342.00

19.38 15'342.00 19.38

79'201

79'250 16'589.00

20.94 16'383.00 20.68

16'177.00

20.42

15'971.00

20.16 15'765.00

19.90 15'559.00

19.64 15'353.00

19.38 15'353.00 19.38

79'251

79'300 16'600.00

20.94 16'394.00 20.68

16'188.00

20.42

15'982.00

20.16 15'776.00

19.90 15'570.00

19.64 15'364.00

19.38 15'364.00 19.38

79'301

79'350 16'612.00

20.94 16'407.00 20.68

16'201.00

20.42

15'995.00

20.16 15'789.00

19.90 15'583.00

19.64 15'377.00

19.38 15'377.00 19.38

79'351

79'400 16'623.00

20.94 16'417.00 20.68

16'211.00

20.42

16'005.00

20.16 15'799.00

19.90 15'594.00

19.65 15'388.00

19.39 15'388.00 19.39

79'401

79'450 16'634.00

20.94 16'428.00 20.68

16'222.00

20.42

16'016.00

20.16 15'810.00

19.91 15'604.00

19.65 15'398.00

19.39 15'398.00 19.39

79'451

79'500 16'647.00

20.95 16'441.00 20.69

16'235.00

20.43

16'029.00

20.17 15'823.00

19.91 15'617.00

19.65 15'411.00

19.39 15'411.00 19.39

79'501

79'550 16'658.00

20.95 16'452.00 20.69

16'246.00

20.43

16'040.00

20.17 15'834.00

19.91 15'628.00

19.65 15'422.00

19.39 15'422.00 19.39

79'551

79'600 16'668.00

20.95 16'462.00 20.69

16'256.00

20.43

16'050.00

20.17 15'845.00

19.91 15'639.00

19.65 15'433.00

19.39 15'433.00 19.39

79'601

79'650 16'681.00

20.95 16'475.00 20.69

16'269.00

20.43

16'063.00

20.17 15'857.00

19.91 15'651.00

19.66 15'446.00

19.40 15'446.00 19.40

79'651

79'700 16'692.00

20.95 16'486.00 20.69

16'280.00

20.43

16'074.00

20.17 15'868.00

19.92 15'662.00

19.66 15'456.00

19.40 15'456.00 19.40

79'701

79'750 16'703.00

20.95 16'497.00 20.69

16'291.00

20.43

16'085.00

20.18 15'879.00

19.92 15'673.00

19.66 15'467.00

19.40 15'467.00 19.40

79'751

79'800 16'715.00

20.95 16'510.00 20.70

16'304.00

20.44

16'098.00

20.18 15'892.00

19.92 15'686.00

19.66 15'480.00

19.40 15'480.00 19.40

79'801

79'850 16'726.00

20.95 16'520.00 20.70

16'314.00

20.44

16'108.00

20.18 15'902.00

19.92 15'697.00

19.66 15'491.00

19.41 15'491.00 19.41

79'851

79'900 16'737.00

20.95 16'531.00 20.70

16'325.00

20.44

16'119.00

20.18 15'913.00

19.92 15'707.00

19.66 15'501.00

19.41 15'501.00 19.41

79'901

79'950 16'750.00

20.96 16'544.00 20.70

16'338.00

20.44

16'132.00

20.18 15'926.00

19.93 15'720.00

19.67 15'514.00

19.41 15'514.00 19.41

79'951

80'000 16'761.00

20.96 16'555.00 20.70

16'349.00

20.44

16'143.00

20.19 15'937.00

19.93 15'731.00

19.67 15'525.00

19.41 15'525.00 19.41

80'001

80'050 16'771.00

20.96 16'565.00 20.70

16'359.00

20.44

16'153.00

20.18 15'948.00

19.93 15'742.00

19.67 15'536.00

19.41 15'536.00 19.41

80'051

80'100 16'784.00

20.96 16'578.00 20.70

16'372.00

20.45

16'166.00

20.19 15'960.00

19.93 15'754.00

19.67 15'549.00

19.42 15'549.00 19.42

80'101

80'150 16'795.00

20.96 16'589.00 20.70

16'383.00

20.45

16'177.00

20.19 15'971.00

19.93 15'765.00

19.68 15'559.00

19.42 15'559.00 19.42

80'151

80'200 16'806.00

20.96 16'600.00 20.70

16'394.00

20.45

16'188.00

20.19 15'982.00

19.93 15'776.00

19.68 15'570.00

19.42 15'570.00 19.42

80'201

80'250 16'819.00

20.96 16'613.00 20.71

16'407.00

20.45

16'201.00

20.19 15'995.00

19.94 15'789.00

19.68 15'583.00

19.42 15'583.00 19.42

80'251

80'300 16'829.00

20.96 16'623.00 20.71

16'417.00

20.45

16'211.00

20.19 16'006.00

19.94 15'800.00

19.68 15'594.00

19.43 15'594.00 19.43

80'301

80'350 16'840.00

20.96 16'634.00 20.71

16'428.00

20.45

16'222.00

20.20 16'016.00

19.94 15'810.00

19.68 15'604.00

19.43 15'604.00 19.43

80'351

80'400 16'851.00

20.97 16'645.00 20.71

16'439.00

20.45

16'233.00

20.20 16'027.00

19.94 15'821.00

19.68 15'615.00

19.43 15'615.00 19.43

80'401

80'450 16'864.00

20.97 16'658.00 20.71

16'452.00

20.46

16'246.00

20.20 16'040.00

19.94 15'834.00

19.69 15'628.00

19.43 15'628.00 19.43

80'451

80'500 16'874.00

20.97 16'668.00 20.71

16'462.00

20.46

16'257.00

20.20 16'051.00

19.95 15'845.00

19.69 15'639.00

19.43 15'639.00 19.43

80'501

80'550 16'885.00

20.97 16'679.00 20.71

16'473.00

20.46

16'267.00

20.20 16'061.00

19.95 15'855.00

19.69 15'649.00

19.43 15'649.00 19.43

80'551

80'600 16'898.00

20.97 16'692.00 20.72

16'486.00

20.46

16'280.00

20.20 16'074.00

19.95 15'868.00

19.69 15'662.00

19.44 15'662.00 19.44

80'601

80'650 16'909.00

20.97 16'703.00 20.72

16'497.00

20.46

16'291.00

20.21 16'085.00

19.95 15'879.00

19.69 15'673.00

19.44 15'673.00 19.44

80'651

80'700 16'919.00

20.97 16'713.00 20.72

16'508.00

20.46

16'302.00

20.21 16'096.00

19.95 15'890.00

19.70 15'684.00

19.44 15'684.00 19.44

80'701

80'750 16'932.00

20.97 16'726.00 20.72

16'520.00

20.46

16'314.00

20.21 16'109.00

19.96 15'903.00

19.70 15'697.00

19.45 15'697.00 19.45

80'751

80'800 16'943.00

20.98 16'737.00 20.72

16'531.00

20.47

16'325.00

20.21 16'119.00

19.96 15'913.00

19.70 15'707.00

19.45 15'707.00 19.45

80'801

80'850 16'954.00

20.98 16'748.00 20.72

16'542.00

20.47

16'336.00

20.21 16'130.00

19.96 15'924.00

19.70 15'718.00

19.45 15'718.00 19.45

80'851

80'900 16'967.00

20.98 16'761.00 20.72

16'555.00

20.47

16'349.00

20.22 16'143.00

19.96 15'937.00

19.71 15'731.00

19.45 15'731.00 19.45

80'901

80'950 16'977.00

20.98 16'771.00 20.72

16'565.00

20.47

16'360.00

20.22 16'154.00

19.96 15'948.00

19.71 15'742.00

19.45 15'742.00 19.45

80'951

81'000 16'988.00

20.98 16'782.00 20.72

16'576.00

20.47

16'370.00

20.22 16'164.00

19.96 15'958.00

19.71 15'752.00

19.45 15'752.00 19.45

81'001

81'050 17'001.00

20.98 16'795.00 20.73

16'589.00

20.47

16'383.00

20.22 16'177.00

19.97 15'971.00

19.71 15'765.00

19.46 15'765.00 19.46

81'051

81'100 17'012.00

20.98 16'806.00 20.73

16'600.00

20.47

16'394.00

20.22 16'188.00

19.97 15'982.00

19.71 15'776.00

19.46 15'776.00 19.46

81'101

81'150 17'022.00

20.98 16'816.00 20.73

16'611.00

20.48

16'405.00

20.22 16'199.00

19.97 15'993.00

19.71 15'787.00

19.46 15'787.00 19.46

81'151

81'200 17'035.00

20.99 16'829.00 20.73

16'623.00

20.48

16'417.00

20.22 16'212.00

19.97 16'006.00

19.72 15'800.00

19.46 15'800.00 19.46

81'201

81'250 17'046.00

20.99 16'840.00 20.73

16'634.00

20.48

16'428.00

20.23 16'222.00

19.97 16'016.00

19.72 15'810.00

19.46 15'810.00 19.46

81'251

81'300 17'057.00

20.99 16'851.00 20.73

16'645.00

20.48

16'439.00

20.23 16'233.00

19.97 16'027.00

19.72 15'821.00

19.47 15'821.00 19.47

81'301

81'350 17'070.00

20.99 16'864.00 20.74

16'658.00

20.48

16'452.00

20.23 16'246.00

19.98 16'040.00

19.72 15'834.00

19.47 15'834.00 19.47

81'351

81'400 17'080.00

20.99 16'874.00 20.74

16'669.00

20.48

16'463.00

20.23 16'257.00

19.98 16'051.00

19.72 15'845.00

19.47 15'845.00 19.47

81'401

81'450 17'091.00

20.99 16'885.00 20.74

16'679.00

20.48

16'473.00

20.23 16'267.00

19.98 16'061.00

19.72 15'855.00

19.47 15'855.00 19.47

81'451

81'500 17'104.00

20.99 16'898.00 20.74

16'692.00

20.49

16'486.00

20.23 16'280.00

19.98 16'074.00

19.73 15'868.00

19.48 15'868.00 19.48

81'501

81'550 17'115.00

20.99 16'909.00 20.74

16'703.00

20.49

16'497.00

20.24 16'291.00

19.98 16'085.00

19.73 15'879.00

19.48 15'879.00 19.48

81'551

81'600 17'125.00

20.99 16'920.00 20.74

16'714.00

20.49

16'508.00

20.24 16'302.00

19.98 16'096.00

19.73 15'890.00

19.48 15'890.00 19.48

81'601

81'650 17'138.00

21.00 16'932.00 20.74

16'726.00

20.49

16'521.00

20.24 16'315.00

19.99 16'109.00

19.74 15'903.00

19.48 15'903.00 19.48

81'651

81'700 17'149.00

21.00 16'943.00 20.74

16'737.00

20.49

16'531.00

20.24 16'325.00

19.99 16'119.00

19.74 15'913.00

19.48 15'913.00 19.48

24

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr. Fr.

17'160.00

% Fr. %

21.00 16'954.00 20.75

Fr.

16'748.00

%

20.49

Fr.

16'542.00

% Fr.

20.24 16'336.00

% Fr.

19.99 16'130.00

% Fr.

19.74 15'924.00

%

19.48 15'924.00 19.48

81'751

81'800 17'173.00

21.00 16'967.00 20.75

16'761.00

20.50

16'555.00

20.24 16'349.00

19.99 16'143.00

19.74 15'937.00

19.49 15'937.00 19.49

81'801

81'850 17'183.00

21.00 16'977.00 20.75

16'772.00

20.50

16'566.00

20.25 16'360.00

19.99 16'154.00

19.74 15'948.00

19.49 15'948.00 19.49

81'851

81'900 17'194.00

21.00 16'988.00 20.75

16'782.00

20.50

16'576.00

20.25 16'370.00

19.99 16'164.00

19.74 15'959.00

19.49 15'959.00 19.49

81'901

81'950 17'205.00

21.00 16'999.00 20.75

16'793.00

20.50

16'587.00

20.25 16'381.00

20.00 16'175.00

19.74 15'969.00

19.49 15'969.00 19.49

81'951

82'000 17'218.00

21.00 17'012.00 20.75

16'806.00

20.50

16'600.00

20.25 16'394.00

20.00 16'188.00

19.75 15'982.00

19.50 15'982.00 19.50

82'001

82'050 17'228.00

21.00 17'023.00 20.75

16'817.00

20.50

16'611.00

20.25 16'405.00

20.00 16'199.00

19.75 15'993.00

19.50 15'993.00 19.50

82'051

82'100 17'239.00

21.00 17'033.00 20.75

16'827.00

20.50

16'621.00

20.25 16'415.00

20.00 16'210.00

19.75 16'004.00

19.50 16'004.00 19.50

82'101

82'150 17'252.00

21.01 17'046.00 20.76

16'840.00

20.51

16'634.00

20.25 16'428.00

20.00 16'222.00

19.75 16'016.00

19.50 16'016.00 19.50

82'151

82'200 17'263.00

21.01 17'057.00 20.76

16'851.00

20.51

16'645.00

20.26 16'439.00

20.00 16'233.00

19.75 16'027.00

19.50 16'027.00 19.50

82'201

82'250 17'274.00

21.01 17'068.00 20.76

16'862.00

20.51

16'656.00

20.26 16'450.00

20.01 16'244.00

19.76 16'038.00

19.51 16'038.00 19.51

82'251

82'300 17'286.00

21.01 17'080.00 20.76

16'875.00

20.51

16'669.00

20.26 16'463.00

20.01 16'257.00

19.76 16'051.00

19.51 16'051.00 19.51

82'301

82'350 17'297.00

21.01 17'091.00 20.76

16'885.00

20.51

16'679.00

20.26 16'473.00

20.01 16'267.00

19.76 16'062.00

19.51 16'062.00 19.51

82'351

82'400 17'308.00

21.01 17'102.00 20.76

16'896.00

20.51

16'690.00

20.26 16'484.00

20.01 16'278.00

19.76 16'072.00

19.51 16'072.00 19.51

82'401

82'450 17'321.00

21.01 17'115.00 20.76

16'909.00

20.51

16'703.00

20.26 16'497.00

20.01 16'291.00

19.76 16'085.00

19.51 16'085.00 19.51

82'451

82'500 17'332.00

21.01 17'126.00 20.77

16'920.00

20.52

16'714.00

20.27 16'508.00

20.02 16'302.00

19.77 16'096.00

19.52 16'096.00 19.52

82'501

82'550 17'342.00

21.01 17'136.00 20.76

16'930.00

20.51

16'724.00

20.27 16'519.00

20.02 16'313.00

19.77 16'107.00

19.52 16'107.00 19.52

82'551

82'600 17'355.00

21.02 17'149.00 20.77

16'943.00

20.52

16'737.00

20.27 16'531.00

20.02 16'325.00

19.77 16'120.00

19.52 16'120.00 19.52

82'601

82'650 17'366.00

21.02 17'160.00 20.77

16'954.00

20.52

16'748.00

20.27 16'542.00

20.02 16'336.00

19.77 16'130.00

19.52 16'130.00 19.52

82'651

82'700 17'377.00

21.02 17'171.00 20.77

16'965.00

20.52

16'759.00

20.27 16'553.00

20.02 16'347.00

19.77 16'141.00

19.52 16'141.00 19.52

82'701

82'750 17'389.00

21.02 17'184.00 20.77

16'978.00

20.52

16'772.00

20.27 16'566.00

20.03 16'360.00

19.78 16'154.00

19.53 16'154.00 19.53

82'751

82'800 17'400.00

21.02 17'194.00 20.77

16'988.00

20.52

16'782.00

20.27 16'576.00

20.03 16'371.00

19.78 16'165.00

19.53 16'165.00 19.53

82'801

82'850 17'411.00

21.02 17'205.00 20.77

16'999.00

20.52

16'793.00

20.28 16'587.00

20.03 16'381.00

19.78 16'175.00

19.53 16'175.00 19.53

82'851

82'900 17'424.00

21.02 17'218.00 20.78

17'012.00

20.53

16'806.00

20.28 16'600.00

20.03 16'394.00

19.78 16'188.00

19.53 16'188.00 19.53

82'901

82'950 17'435.00

21.03 17'229.00 20.78

17'023.00

20.53

16'817.00

20.28 16'611.00

20.03 16'405.00

19.78 16'199.00

19.53 16'199.00 19.53

82'951

83'000 17'445.00

21.02 17'239.00 20.78

17'033.00

20.53

16'827.00

20.28 16'622.00

20.03 16'416.00

19.78 16'210.00

19.54 16'210.00 19.54

83'001

83'050 17'458.00

21.03 17'252.00 20.78

17'046.00

20.53

16'840.00

20.28 16'634.00

20.03 16'428.00

19.79 16'223.00

19.54 16'223.00 19.54

83'051

83'100 17'469.00

21.03 17'263.00 20.78

17'057.00

20.53

16'851.00

20.28 16'645.00

20.04 16'439.00

19.79 16'233.00

19.54 16'233.00 19.54

83'101

83'150 17'480.00

21.03 17'274.00 20.78

17'068.00

20.53

16'862.00

20.29 16'656.00

20.04 16'450.00

19.79 16'244.00

19.54 16'244.00 19.54

83'151

83'200 17'492.00

21.03 17'287.00 20.78

17'081.00

20.54

16'875.00

20.29 16'669.00

20.04 16'463.00

19.79 16'257.00

19.55 16'257.00 19.55

83'201

83'250 17'503.00

21.03 17'297.00 20.78

17'091.00

20.54

16'885.00

20.29 16'679.00

20.04 16'474.00

19.79 16'268.00

19.55 16'268.00 19.55

83'251

83'300 17'514.00

21.03 17'308.00 20.78

17'102.00

20.54

16'896.00

20.29 16'690.00

20.04 16'484.00

19.79 16'278.00

19.55 16'278.00 19.55

83'301

83'350 17'525.00

21.03 17'319.00 20.78

17'113.00

20.54

16'907.00

20.29 16'701.00

20.04 16'495.00

19.80 16'289.00

19.55 16'289.00 19.55

83'351

83'400 17'538.00

21.04 17'332.00 20.79

17'126.00

20.54

16'920.00

20.29 16'714.00

20.05 16'508.00

19.80 16'302.00

19.55 16'302.00 19.55

83'401

83'450 17'548.00

21.03 17'342.00 20.79

17'136.00

20.54

16'930.00

20.29 16'725.00

20.05 16'519.00

19.80 16'313.00

19.55 16'313.00 19.55

83'451

83'500 17'559.00

21.04 17'353.00 20.79

17'147.00

20.54

16'941.00

20.29 16'735.00

20.05 16'529.00

19.80 16'323.00

19.55 16'323.00 19.55

83'501

83'550 17'572.00

21.04 17'366.00 20.79

17'160.00

20.54

16'954.00

20.30 16'748.00

20.05 16'542.00

19.80 16'336.00

19.56 16'336.00 19.56

83'551

83'600 17'583.00

21.04 17'377.00 20.79

17'171.00

20.55

16'965.00

20.30 16'759.00

20.05 16'553.00

19.81 16'347.00

19.56 16'347.00 19.56

83'601

83'650 17'593.00

21.04 17'387.00 20.79

17'182.00

20.55

16'976.00

20.30 16'770.00

20.05 16'564.00

19.81 16'358.00

19.56 16'358.00 19.56

83'651

83'700 17'606.00

21.04 17'400.00 20.79

17'194.00

20.55

16'988.00

20.30 16'783.00

20.06 16'577.00

19.81 16'371.00

19.56 16'371.00 19.56

83'701

83'750 17'617.00

21.04 17'411.00 20.80

17'205.00

20.55

16'999.00

20.30 16'793.00

20.06 16'587.00

19.81 16'381.00

19.57 16'381.00 19.57

83'751

83'800 17'628.00

21.04 17'422.00 20.80

17'216.00

20.55

17'010.00

20.30 16'804.00

20.06 16'598.00

19.81 16'392.00

19.57 16'392.00 19.57

83'801

83'850 17'641.00

21.05 17'435.00 20.80

17'229.00

20.55

17'023.00

20.31 16'817.00

20.06 16'611.00

19.82 16'405.00

19.57 16'405.00 19.57

83'851

83'900 17'651.00

21.04 17'445.00 20.80

17'239.00

20.55

17'034.00

20.31 16'828.00

20.06 16'622.00

19.82 16'416.00

19.57 16'416.00 19.57

83'901

83'950 17'662.00

21.04 17'456.00 20.80

17'250.00

20.55

17'044.00

20.31 16'838.00

20.06 16'632.00

19.82 16'426.00

19.57 16'426.00 19.57

83'951

84'000 17'675.00

21.05 17'469.00 20.80

17'263.00

20.56

17'057.00

20.31 16'851.00

20.07 16'645.00

19.82 16'439.00

19.58 16'439.00 19.58

84'001

84'050 17'686.00

21.05 17'480.00 20.80

17'274.00

20.56

17'068.00

20.31 16'862.00

20.07 16'656.00

19.82 16'450.00

19.58 16'450.00 19.58

84'051

84'100 17'696.00

21.05 17'490.00 20.80

17'285.00

20.56

17'079.00

20.31 16'873.00

20.07 16'667.00

19.82 16'461.00

19.58 16'461.00 19.58

84'101

84'150 17'709.00

21.05 17'503.00 20.81

17'297.00

20.56

17'091.00

20.32 16'886.00

20.07 16'680.00

19.83 16'474.00

19.58 16'474.00 19.58

84'151

84'200 17'720.00

21.05 17'514.00 20.81

17'308.00

20.56

17'102.00

20.32 16'896.00

20.07 16'690.00

19.83 16'484.00

19.58 16'484.00 19.58

84'201

84'250 17'731.00

21.05 17'525.00 20.81

17'319.00

20.56

17'113.00

20.32 16'907.00

20.07 16'701.00

19.83 16'495.00

19.58 16'495.00 19.58

84'251

84'300 17'744.00

21.05 17'538.00 20.81

17'332.00

20.57

17'126.00

20.32 16'920.00

20.08 16'714.00

19.83 16'508.00

19.59 16'508.00 19.59

84'301

84'350 17'754.00

21.05 17'548.00 20.81

17'342.00

20.57

17'137.00

20.32 16'931.00

20.08 16'725.00

19.83 16'519.00

19.59 16'519.00 19.59

84'351

84'400 17'765.00

21.05 17'559.00 20.81

17'353.00

20.57

17'147.00

20.32 16'941.00

20.08 16'735.00

19.83 16'529.00

19.59 16'529.00 19.59

84'401

84'450 17'778.00

21.06 17'572.00 20.81

17'366.00

20.57

17'160.00

20.33 16'954.00

20.08 16'748.00

19.84 16'542.00

19.59 16'542.00 19.59

84'451

84'500 17'789.00

21.06 17'583.00 20.81

17'377.00

20.57

17'171.00

20.33 16'965.00

20.08 16'759.00

19.84 16'553.00

19.60 16'553.00 19.60

84'501

84'550 17'799.00

21.06 17'593.00 20.81

17'388.00

20.57

17'182.00

20.33 16'976.00

20.08 16'770.00

19.84 16'564.00

19.60 16'564.00 19.60

84'551

84'600 17'812.00

21.06 17'606.00 20.82

17'400.00

20.57

17'195.00

20.33 16'989.00

20.09 16'783.00

19.84 16'577.00

19.60 16'577.00 19.60

84'601

84'650 17'823.00

21.06 17'617.00 20.82

17'411.00

20.57

17'205.00

20.33 16'999.00

20.09 16'793.00

19.84 16'587.00

19.60 16'587.00 19.60

84'651

84'700 17'834.00

21.06 17'628.00 20.82

17'422.00

20.58

17'216.00

20.33 17'010.00

20.09 16'804.00

19.85 16'598.00

19.60 16'598.00 19.60

84'701

84'750 17'847.00

21.06 17'641.00 20.82

17'435.00

20.58

17'229.00

20.34 17'023.00

20.09 16'817.00

19.85 16'611.00

19.61 16'611.00 19.61

84'751

84'800 17'857.00

21.06 17'651.00 20.82

17'446.00

20.58

17'240.00

20.34 17'034.00

20.09 16'828.00

19.85 16'622.00

19.61 16'622.00 19.61

84'801

84'850 17'868.00

21.06 17'662.00 20.82

17'456.00

20.58

17'250.00

20.34 17'044.00

20.09 16'838.00

19.85 16'633.00

19.61 16'633.00 19.61

84'851

84'900 17'879.00

21.07 17'673.00 20.82

17'467.00

20.58

17'261.00

20.34 17'055.00

20.09 16'849.00

19.85 16'643.00

19.61 16'643.00 19.61

84'901

84'950 17'892.00

21.07 17'686.00 20.83

17'480.00

20.58

17'274.00

20.34 17'068.00

20.10 16'862.00

19.86 16'656.00

19.61 16'656.00 19.61

84'951

85'000 17'902.00

21.07 17'697.00 20.83

17'491.00

20.58

17'285.00

20.34 17'079.00

20.10 16'873.00

19.86 16'667.00

19.61 16'667.00 19.61

85'001

85'050 17'913.00

21.07 17'707.00 20.83

17'501.00

20.58

17'295.00

20.34 17'089.00

20.10 16'884.00

19.86 16'678.00

19.62 16'678.00 19.62

85'051

85'100 17'926.00

21.07 17'720.00 20.83

17'514.00

20.59

17'308.00

20.34 17'102.00

20.10 16'896.00

19.86 16'690.00

19.62 16'690.00 19.62

25

Für in ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr. Fr.

17'937.00

% Fr. %

21.07 17'731.00 20.83

Fr.

17'525.00

%

20.59

Fr.

17'319.00

% Fr.

20.35 17'113.00

% Fr.

20.10 16'907.00

% Fr.

19.86 16'701.00

%

19.62 16'701.00 19.62

85'151

85'200 17'948.00

21.07 17'742.00 20.83

17'536.00

20.59

17'330.00

20.35 17'124.00

20.10 16'918.00

19.86 16'712.00

19.62 16'712.00 19.62

85'201

85'250 17'960.00

21.07 17'754.00 20.83

17'549.00

20.59

17'343.00

20.35 17'137.00

20.11 16'931.00

19.87 16'725.00

19.62 16'725.00 19.62

85'251

85'300 17'971.00

21.07 17'765.00 20.83

17'559.00

20.59

17'353.00

20.35 17'147.00

20.11 16'941.00

19.87 16'736.00

19.63 16'736.00 19.63

85'301

85'350 17'982.00

21.07 17'776.00 20.83

17'570.00

20.59

17'364.00

20.35 17'158.00

20.11 16'952.00

19.87 16'746.00

19.63 16'746.00 19.63

85'351

85'400 17'995.00

21.08 17'789.00 20.84

17'583.00

20.60

17'377.00

20.35 17'171.00

20.11 16'965.00

19.87 16'759.00

19.63 16'759.00 19.63

85'401

85'450 18'005.00

21.08 17'800.00 20.84

17'594.00

20.60

17'388.00

20.35 17'182.00

20.11 16'976.00

19.87 16'770.00

19.63 16'770.00 19.63

85'451

85'500 18'016.00

21.08 17'810.00 20.84

17'604.00

20.60

17'398.00

20.35 17'192.00

20.11 16'987.00

19.87 16'781.00

19.63 16'781.00 19.63

85'501

85'550 18'029.00

21.08 17'823.00 20.84

17'617.00

20.60

17'411.00

20.36 17'205.00

20.12 16'999.00

19.88 16'793.00

19.64 16'793.00 19.64

85'551

85'600 18'040.00

21.08 17'834.00 20.84

17'628.00

20.60

17'422.00

20.36 17'216.00

20.12 17'010.00

19.88 16'804.00

19.64 16'804.00 19.64

85'601

85'650 18'051.00

21.08 17'845.00 20.84

17'639.00

20.60

17'433.00

20.36 17'227.00

20.12 17'021.00

19.88 16'815.00

19.64 16'815.00 19.64

85'651

85'700 18'063.00

21.08 17'858.00 20.84

17'652.00

20.60

17'446.00

20.36 17'240.00

20.12 17'034.00

19.88 16'828.00

19.64 16'828.00 19.64

85'701

85'750 18'074.00

21.08 17'868.00 20.84

17'662.00

20.60

17'456.00

20.36 17'250.00

20.12 17'045.00

19.88 16'839.00

19.64 16'839.00 19.64

85'751

85'800 18'085.00

21.08 17'879.00 20.84

17'673.00

20.60

17'467.00

20.36 17'261.00

20.12 17'055.00

19.88 16'849.00

19.64 16'849.00 19.64

85'801

85'850 18'098.00

21.09 17'892.00 20.85

17'686.00

20.61

17'480.00

20.37 17'274.00

20.13 17'068.00

19.89 16'862.00

19.65 16'862.00 19.65

85'851

85'900 18'109.00

21.09 17'903.00 20.85

17'697.00

20.61

17'491.00

20.37 17'285.00

20.13 17'079.00

19.89 16'873.00

19.65 16'873.00 19.65

85'901

85'950 18'119.00

21.09 17'913.00 20.85

17'707.00

20.61

17'501.00

20.37 17'296.00

20.13 17'090.00

19.89 16'884.00

19.65 16'884.00 19.65

85'951

86'000 18'132.00

21.09 17'926.00 20.85

17'720.00

20.61

17'514.00

20.37 17'308.00

20.13 17'102.00

19.89 16'897.00

19.65 16'897.00 19.65

86'001

86'050 18'143.00

21.09 17'937.00 20.85

17'731.00

20.61

17'525.00

20.37 17'319.00

20.13 17'113.00

19.89 16'907.00

19.65 16'907.00 19.65

86'051

86'100 18'154.00

21.09 17'948.00 20.85

17'742.00

20.61

17'536.00

20.37 17'330.00

20.13 17'124.00

19.89 16'918.00

19.65 16'918.00 19.65

86'101

86'150 18'166.00

21.09 17'961.00 20.85

17'755.00

20.62

17'549.00

20.38 17'343.00

20.14 17'137.00

19.90 16'931.00

19.66 16'931.00 19.66

86'151

86'200 18'177.00

21.09 17'971.00 20.85

17'765.00

20.62

17'559.00

20.38 17'353.00

20.14 17'148.00

19.90 16'942.00

19.66 16'942.00 19.66

86'201

86'250 18'188.00

21.09 17'982.00 20.85

17'776.00

20.62

17'570.00

20.38 17'364.00

20.14 17'158.00

19.90 16'952.00

19.66 16'952.00 19.66

86'251

86'300 18'199.00

21.09 17'993.00 20.86

17'787.00

20.62

17'581.00

20.38 17'375.00

20.14 17'169.00

19.90 16'963.00

19.66 16'963.00 19.66

86'301

86'350 18'212.00

21.10 18'006.00 20.86

17'800.00

20.62

17'594.00

20.38 17'388.00

20.14 17'182.00

19.90 16'976.00

19.67 16'976.00 19.67

86'351

86'400 18'222.00

21.10 18'016.00 20.86

17'810.00

20.62

17'604.00

20.38 17'399.00

20.14 17'193.00

19.91 16'987.00

19.67 16'987.00 19.67

86'401

86'450 18'233.00

21.10 18'027.00 20.86

17'821.00

20.62

17'615.00

20.38 17'409.00

20.14 17'203.00

19.91 16'997.00

19.67 16'997.00 19.67

86'451

86'500 18'246.00

21.10 18'040.00 20.86

17'834.00

20.62

17'628.00

20.39 17'422.00

20.15 17'216.00

19.91 17'010.00

19.67 17'010.00 19.67

86'501

86'550 18'257.00

21.10 18'051.00 20.86

17'845.00

20.62

17'639.00

20.39 17'433.00

20.15 17'227.00

19.91 17'021.00

19.67 17'021.00 19.67

86'551

86'600 18'267.00

21.10 18'061.00 20.86

17'855.00

20.62

17'650.00

20.39 17'444.00

20.15 17'238.00

19.91 17'032.00

19.67 17'032.00 19.67

86'601

86'650 18'280.00

21.10 18'074.00 20.86

17'868.00

20.63

17'662.00

20.39 17'456.00

20.15 17'251.00

19.91 17'045.00

19.68 17'045.00 19.68

86'651

86'700 18'291.00

21.10 18'085.00 20.87

17'879.00

20.63

17'673.00

20.39 17'467.00

20.15 17'261.00

19.91 17'055.00

19.68 17'055.00 19.68

86'701

86'750 18'302.00

21.10 18'096.00 20.87

17'890.00

20.63

17'684.00

20.39 17'478.00

20.15 17'272.00

19.92 17'066.00

19.68 17'066.00 19.68

86'751

86'800 18'315.00

21.11 18'109.00 20.87

17'903.00

20.63

17'697.00

20.39 17'491.00

20.16 17'285.00

19.92 17'079.00

19.68 17'079.00 19.68

86'801

86'850 18'325.00

21.11 18'119.00 20.87

17'913.00

20.63

17'708.00

20.40 17'502.00

20.16 17'296.00

19.92 17'090.00

19.68 17'090.00 19.68

86'851

86'900 18'336.00

21.11 18'130.00 20.87

17'924.00

20.63

17'718.00

20.39 17'512.00

20.16 17'306.00

19.92 17'100.00

19.68 17'100.00 19.68

86'901

86'950 18'349.00

21.11 18'143.00 20.87

17'937.00

20.64

17'731.00

20.40 17'525.00

20.16 17'319.00

19.92 17'113.00

19.69 17'113.00 19.69

86'951

87'000 18'360.00

21.11 18'154.00 20.87

17'948.00

20.64

17'742.00

20.40 17'536.00

20.16 17'330.00

19.93 17'124.00

19.69 17'124.00 19.69

87'001

87'050 18'370.00

21.11 18'164.00 20.87

17'959.00

20.64

17'753.00

20.40 17'547.00

20.16 17'341.00

19.93 17'135.00

19.69 17'135.00 19.69

87'051

87'100 18'383.00

21.11 18'177.00 20.88

17'971.00

20.64

17'765.00

20.40 17'560.00

20.17 17'354.00

19.93 17'148.00

19.69 17'148.00 19.69

87'101

87'150 18'394.00

21.11 18'188.00 20.88

17'982.00

20.64

17'776.00

20.40 17'570.00

20.17 17'364.00

19.93 17'158.00

19.69 17'158.00 19.69

87'151

87'200 18'405.00

21.11 18'199.00 20.88

17'993.00

20.64

17'787.00

20.40 17'581.00

20.17 17'375.00

19.93 17'169.00

19.69 17'169.00 19.69

87'201

87'250 18'418.00

21.12 18'212.00 20.88

18'006.00

20.64

17'800.00

20.41 17'594.00

20.17 17'388.00

19.93 17'182.00

19.70 17'182.00 19.70

87'251

87'300 18'428.00

21.11 18'222.00 20.88

18'016.00

20.64

17'811.00

20.41 17'605.00

20.17 17'399.00

19.94 17'193.00

19.70 17'193.00 19.70

87'301

87'350 18'439.00

21.12 18'233.00 20.88

18'027.00

20.64

17'821.00

20.41 17'615.00

20.17 17'409.00

19.94 17'203.00

19.70 17'203.00 19.70

87'351

87'400 18'452.00

21.12 18'246.00 20.88

18'040.00

20.65

17'834.00

20.41 17'628.00

20.18 17'422.00

19.94 17'216.00

19.70 17'216.00 19.70

87'401

87'450 18'463.00

21.12 18'257.00 20.88

18'051.00

20.65

17'845.00

20.41 17'639.00

20.18 17'433.00

19.94 17'227.00

19.70 17'227.00 19.70

87'451

87'500 18'473.00

21.12 18'267.00 20.88

18'062.00

20.65

17'856.00

20.41 17'650.00

20.18 17'444.00

19.94 17'238.00

19.71 17'238.00 19.71

87'501

87'550 18'486.00

21.12 18'280.00 20.89

18'074.00

20.65

17'868.00

20.41 17'663.00

20.18 17'457.00

19.95 17'251.00

19.71 17'251.00 19.71

87'551

87'600 18'497.00

21.12 18'291.00 20.89

18'085.00

20.65

17'879.00

20.42 17'673.00

20.18 17'467.00

19.95 17'261.00

19.71 17'261.00 19.71

87'601

87'650 18'508.00

21.12 18'302.00 20.89

18'096.00

20.65

17'890.00

20.42 17'684.00

20.18 17'478.00

19.95 17'272.00

19.71 17'272.00 19.71

87'651

87'700 18'521.00

21.12 18'315.00 20.89

18'109.00

20.65

17'903.00

20.42 17'697.00

20.18 17'491.00

19.95 17'285.00

19.71 17'285.00 19.71

87'701

87'750 18'531.00

21.12 18'325.00 20.89

18'119.00

20.65

17'914.00

20.42 17'708.00

20.19 17'502.00

19.95 17'296.00

19.72 17'296.00 19.72

87'751

87'800 18'542.00

21.12 18'336.00 20.89

18'130.00

20.66

17'924.00

20.42 17'718.00

20.19 17'512.00

19.95 17'306.00

19.72 17'306.00 19.72

87'801

87'850 18'553.00

21.12 18'347.00 20.89

18'141.00

20.66

17'935.00

20.42 17'729.00

20.19 17'523.00

19.95 17'317.00

19.72 17'317.00 19.72

87'851

87'900 18'566.00

21.13 18'360.00 20.89

18'154.00

20.66

17'948.00

20.42 17'742.00

20.19 17'536.00

19.96 17'330.00

19.72 17'330.00 19.72

87'901

87'950 18'576.00

21.13 18'371.00 20.89

18'165.00

20.66

17'959.00

20.43 17'753.00

20.19 17'547.00

19.96 17'341.00

19.72 17'341.00 19.72

87'951

88'000 18'587.00

21.13 18'381.00 20.89

18'175.00

20.66

17'969.00

20.43 17'763.00

20.19 17'558.00

19.96 17'352.00

19.72 17'352.00 19.72

88'001

88'050 18'600.00

21.13 18'394.00 20.90

18'188.00

20.66

17'982.00

20.43 17'776.00

20.19 17'570.00

19.96 17'364.00

19.73 17'364.00 19.73

88'051

88'100 18'611.00

21.13 18'405.00 20.90

18'199.00

20.66

17'993.00

20.43 17'787.00

20.20 17'581.00

19.96 17'375.00

19.73 17'375.00 19.73

88'101

88'150 18'622.00

21.13 18'416.00 20.90

18'210.00

20.66

18'004.00

20.43 17'798.00

20.20 17'592.00

19.96 17'386.00

19.73 17'386.00 19.73

88'151

88'200 18'634.00

21.13 18'428.00 20.90

18'223.00

20.67

18'017.00

20.43 17'811.00

20.20 17'605.00

19.97 17'399.00

19.73 17'399.00 19.73

88'201

88'250 18'645.00

21.13 18'439.00 20.90

18'233.00

20.67

18'027.00

20.43 17'821.00

20.20 17'615.00

19.97 17'410.00

19.73 17'410.00 19.73

88'251

88'300 18'656.00

21.13 18'450.00 20.90

18'244.00

20.67

18'038.00

20.43 17'832.00

20.20 17'626.00

19.97 17'420.00

19.73 17'420.00 19.73

88'301

88'350 18'669.00

21.14 18'463.00 20.90

18'257.00

20.67

18'051.00

20.44 17'845.00

20.20 17'639.00

19.97 17'433.00

19.74 17'433.00 19.74

88'351

88'400 18'679.00

21.14 18'474.00 20.90

18'268.00

20.67

18'062.00

20.44 17'856.00

20.20 17'650.00

19.97 17'444.00

19.74 17'444.00 19.74

88'401

88'450 18'690.00

21.14 18'484.00 20.90

18'278.00

20.67

18'072.00

20.44 17'866.00

20.20 17'661.00

19.97 17'455.00

19.74 17'455.00 19.74

88'451

88'500 18'703.00

21.14 18'497.00 20.91

18'291.00

20.67

18'085.00

20.44 17'879.00

20.21 17'673.00

19.98 17'467.00

19.74 17'467.00 19.74

26

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

18'714.00

Fr.

% Fr. %

21.14 18'508.00 20.91

Fr.

18'302.00

%

20.67

Fr.

18'096.00

% Fr.

20.44 17'890.00

% Fr.

20.21 17'684.00

% Fr.

19.98 17'478.00

%

19.74 17'478.00 19.74

88'551

88'600 18'725.00

21.14 18'519.00 20.91

18'313.00

20.68

18'107.00

20.44 17'901.00

20.21 17'695.00

19.98 17'489.00

19.74 17'489.00 19.74

88'601

88'650 18'737.00

21.14 18'531.00 20.91

18'326.00

20.68

18'120.00

20.45 17'914.00

20.21 17'708.00

19.98 17'502.00

19.75 17'502.00 19.75

88'651

88'700 18'748.00

21.14 18'542.00 20.91

18'336.00

20.68

18'130.00

20.45 17'924.00

20.21 17'718.00

19.98 17'513.00

19.75 17'513.00 19.75

88'701

88'750 18'759.00

21.14 18'553.00 20.91

18'347.00

20.68

18'141.00

20.45 17'935.00

20.21 17'729.00

19.98 17'523.00

19.75 17'523.00 19.75

88'751

88'800 18'772.00

21.15 18'566.00 20.91

18'360.00

20.68

18'154.00

20.45 17'948.00

20.22 17'742.00

19.99 17'536.00

19.75 17'536.00 19.75

88'801

88'850 18'782.00

21.14 18'577.00 20.91

18'371.00

20.68

18'165.00

20.45 17'959.00

20.22 17'753.00

19.99 17'547.00

19.75 17'547.00 19.75

88'851

88'900 18'793.00

21.15 18'587.00 20.91

18'381.00

20.68

18'175.00

20.45 17'969.00

20.22 17'764.00

19.99 17'558.00

19.76 17'558.00 19.76

88'901

88'950 18'806.00

21.15 18'600.00 20.92

18'394.00

20.68

18'188.00

20.45 17'982.00

20.22 17'776.00

19.99 17'571.00

19.76 17'571.00 19.76

88'951

89'000 18'816.00

21.15 18'611.00 20.92

18'405.00

20.69

18'199.00

20.45 17'993.00

20.22 17'787.00

19.99 17'581.00

19.76 17'581.00 19.76

89'001

89'050 18'826.00

21.15 18'622.00 20.92

18'416.00

20.69

18'210.00

20.45 18'004.00

20.22 17'798.00

19.99 17'592.00

19.76 17'592.00 19.76

89'051

89'100 18'838.00

21.15 18'635.00 20.92

18'429.00

20.69

18'223.00

20.46 18'017.00

20.23 17'811.00

20.00 17'605.00

19.76 17'605.00 19.76

89'101

89'150 18'848.00

21.15 18'645.00 20.92

18'439.00

20.69

18'233.00

20.46 18'027.00

20.23 17'822.00

20.00 17'616.00

19.77 17'616.00 19.77

89'151

89'200 18'858.00

21.15 18'656.00 20.92

18'450.00

20.69

18'244.00

20.46 18'038.00

20.23 17'832.00

20.00 17'626.00

19.77 17'626.00 19.77

89'201

89'250 18'868.00

21.15 18'667.00 20.92

18'461.00

20.69

18'255.00

20.46 18'049.00

20.23 17'843.00

20.00 17'637.00

19.77 17'637.00 19.77

89'251

89'300 18'880.00

21.15 18'680.00 20.92

18'474.00

20.69

18'268.00

20.46 18'062.00

20.23 17'856.00

20.00 17'650.00

19.77 17'650.00 19.77

89'301

89'350 18'891.00

21.15 18'690.00 20.92

18'484.00

20.69

18'278.00

20.46 18'073.00

20.23 17'867.00

20.00 17'661.00

19.77 17'661.00 19.77

89'351

89'400 18'901.00

21.15 18'701.00 20.92

18'495.00

20.69

18'289.00

20.46 18'083.00

20.23 17'877.00

20.00 17'671.00

19.77 17'671.00 19.77

89'401

89'450 18'913.00

21.15 18'714.00 20.93

18'508.00

20.70

18'302.00

20.47 18'096.00

20.24 17'890.00

20.01 17'684.00

19.78 17'684.00 19.78

89'451

89'500 18'923.00

21.15 18'725.00 20.93

18'519.00

20.70

18'313.00

20.47 18'107.00

20.24 17'901.00

20.01 17'695.00

19.78 17'695.00 19.78

89'501

89'550 18'933.00

21.15 18'735.00 20.93

18'529.00

20.70

18'324.00

20.47 18'118.00

20.24 17'912.00

20.01 17'706.00

19.78 17'706.00 19.78

89'551

89'600 18'945.00

21.15 18'748.00 20.93

18'542.00

20.70

18'336.00

20.47 18'130.00

20.24 17'925.00

20.01 17'719.00

19.78 17'719.00 19.78

89'601

89'650 18'955.00

21.15 18'759.00 20.93

18'553.00

20.70

18'347.00

20.47 18'141.00

20.24 17'935.00

20.01 17'729.00

19.78 17'729.00 19.78

89'651

89'700 18'965.00

21.15 18'769.00 20.93

18'564.00

20.70

18'358.00

20.47 18'152.00

20.24 17'946.00

20.01 17'740.00

19.78 17'740.00 19.78

89'701

89'750 18'978.00

21.15 18'781.00 20.93

18'577.00

20.70

18'371.00

20.47 18'165.00

20.25 17'959.00

20.02 17'753.00

19.79 17'753.00 19.79

89'751

89'800 18'988.00

21.15 18'791.00 20.93

18'587.00

20.70

18'381.00

20.47 18'176.00

20.25 17'970.00

20.02 17'764.00

19.79 17'764.00 19.79

89'801

89'850 18'998.00

21.15 18'801.00 20.93

18'598.00

20.70

18'392.00

20.48 18'186.00

20.25 17'980.00

20.02 17'774.00

19.79 17'774.00 19.79

89'851

89'900 19'010.00

21.15 18'813.00 20.93

18'611.00

20.71

18'405.00

20.48 18'199.00

20.25 17'993.00

20.02 17'787.00

19.79 17'787.00 19.79

89'901

89'950 19'020.00

21.15 18'823.00 20.93

18'622.00

20.71

18'416.00

20.48 18'210.00

20.25 18'004.00

20.02 17'798.00

19.79 17'798.00 19.79

89'951

90'000 19'030.00

21.15 18'833.00 20.93

18'632.00

20.71

18'427.00

20.48 18'221.00

20.25 18'015.00

20.02 17'809.00

19.79 17'809.00 19.79

90'001

90'050 19'042.00

21.15 18'846.00 20.93

18'645.00

20.71

18'439.00

20.48 18'234.00

20.25 18'028.00

20.03 17'822.00

19.80 17'822.00 19.80

90'051

90'100 19'052.00

21.15 18'856.00 20.93

18'656.00

20.71

18'450.00

20.48 18'244.00

20.25 18'038.00

20.03 17'832.00

19.80 17'832.00 19.80

90'101

90'150 19'062.00

21.15 18'866.00 20.93

18'667.00

20.71

18'461.00

20.48 18'255.00

20.26 18'049.00

20.03 17'843.00

19.80 17'843.00 19.80

90'151

90'200 19'075.00

21.15 18'878.00 20.93

18'680.00

20.72

18'474.00

20.49 18'268.00

20.26 18'062.00

20.03 17'856.00

19.80 17'856.00 19.80

90'201

90'250 19'085.00

21.15 18'888.00 20.93

18'690.00

20.71

18'485.00

20.49 18'279.00

20.26 18'073.00

20.03 17'867.00

19.80 17'867.00 19.80

90'251

90'300 19'095.00

21.15 18'898.00 20.93

18'701.00

20.72

18'495.00

20.49 18'289.00

20.26 18'083.00

20.03 17'877.00

19.80 17'877.00 19.80

90'301

90'350 19'107.00

21.15 18'910.00 20.94

18'714.00

20.72

18'508.00

20.49 18'302.00

20.26 18'096.00

20.03 17'890.00

19.81 17'890.00 19.81

90'351

90'400 19'117.00

21.15 18'920.00 20.93

18'724.00

20.72

18'519.00

20.49 18'313.00

20.26 18'107.00

20.04 17'901.00

19.81 17'901.00 19.81

90'401

90'450 19'127.00

21.15 18'930.00 20.93

18'734.00

20.72

18'530.00

20.49 18'324.00

20.26 18'118.00

20.04 17'912.00

19.81 17'912.00 19.81

90'451

90'500 19'139.00

21.15 18'943.00 20.94

18'746.00

20.72

18'542.00

20.49 18'337.00

20.27 18'131.00

20.04 17'925.00

19.81 17'925.00 19.81

90'501

90'550 19'149.00

21.15 18'953.00 20.94

18'756.00

20.72

18'553.00

20.49 18'347.00

20.27 18'141.00

20.04 17'935.00

19.81 17'935.00 19.81

90'551

90'600 19'159.00

21.15 18'963.00 20.94

18'766.00

20.72

18'564.00

20.50 18'358.00

20.27 18'152.00

20.04 17'946.00

19.81 17'946.00 19.81

90'601

90'650 19'172.00

21.16 18'975.00 20.94

18'778.00

20.72

18'577.00

20.50 18'371.00

20.27 18'165.00

20.04 17'959.00

19.82 17'959.00 19.82

90'651

90'700 19'182.00

21.15 18'985.00 20.94

18'788.00

20.72

18'588.00

20.50 18'382.00

20.27 18'176.00

20.05 17'970.00

19.82 17'970.00 19.82

90'701

90'750 19'192.00

21.15 18'995.00 20.94

18'798.00

20.72

18'598.00

20.50 18'392.00

20.27 18'186.00

20.05 17'980.00

19.82 17'980.00 19.82

90'751

90'800 19'202.00

21.15 19'005.00 20.94

18'809.00

20.72

18'609.00

20.50 18'403.00

20.27 18'197.00

20.05 17'991.00

19.82 17'991.00 19.82

90'801

90'850 19'214.00

21.15 19'017.00 20.94

18'821.00

20.72

18'622.00

20.50 18'416.00

20.28 18'210.00

20.05 18'004.00

19.82 18'004.00 19.82

90'851

90'900 19'224.00

21.15 19'027.00 20.94

18'831.00

20.72

18'633.00

20.50 18'427.00

20.28 18'221.00

20.05 18'015.00

19.82 18'015.00 19.82

90'901

90'950 19'234.00

21.15 19'038.00 20.94

18'841.00

20.72

18'643.00

20.50 18'437.00

20.28 18'231.00

20.05 18'026.00

19.83 18'026.00 19.83

90'951

91'000 19'246.00

21.16 19'050.00 20.94

18'853.00

20.72

18'656.00

20.51 18'450.00

20.28 18'244.00

20.05 18'038.00

19.83 18'038.00 19.83

91'001

91'050 19'256.00

21.15 19'060.00 20.94

18'863.00

20.72

18'666.00

20.51 18'461.00

20.28 18'255.00

20.05 18'049.00

19.83 18'049.00 19.83

91'051

91'100 19'267.00

21.16 19'070.00 20.94

18'873.00

20.72

18'677.00

20.51 18'472.00

20.28 18'266.00

20.06 18'060.00

19.83 18'060.00 19.83

91'101

91'150 19'279.00

21.16 19'082.00 20.94

18'885.00

20.72

18'689.00

20.51 18'485.00

20.29 18'279.00

20.06 18'073.00

19.83 18'073.00 19.83

91'151

91'200 19'289.00

21.16 19'092.00 20.94

18'895.00

20.72

18'699.00

20.51 18'495.00

20.29 18'289.00

20.06 18'083.00

19.83 18'083.00 19.83

91'201

91'250 19'299.00

21.16 19'102.00 20.94

18'906.00

20.72

18'709.00

20.51 18'506.00

20.29 18'300.00

20.06 18'094.00

19.83 18'094.00 19.83

91'251

91'300 19'311.00

21.16 19'114.00 20.94

18'918.00

20.73

18'721.00

20.51 18'519.00

20.29 18'313.00

20.06 18'107.00

19.84 18'107.00 19.84

91'301

91'350 19'321.00

21.16 19'124.00 20.94

18'928.00

20.73

18'731.00

20.51 18'530.00

20.29 18'324.00

20.06 18'118.00

19.84 18'118.00 19.84

91'351

91'400 19'331.00

21.16 19'135.00 20.94

18'938.00

20.73

18'741.00

20.51 18'540.00

20.29 18'335.00

20.07 18'129.00

19.84 18'129.00 19.84

91'401

91'450 19'343.00

21.16 19'147.00 20.94

18'950.00

20.73

18'753.00

20.51 18'553.00

20.29 18'347.00

20.07 18'141.00

19.84 18'141.00 19.84

91'451

91'500 19'353.00

21.16 19'157.00 20.94

18'960.00

20.73

18'763.00

20.51 18'564.00

20.29 18'358.00

20.07 18'152.00

19.84 18'152.00 19.84

91'501

91'550 19'364.00

21.16 19'167.00 20.94

18'970.00

20.73

18'774.00

20.51 18'575.00

20.30 18'369.00

20.07 18'163.00

19.84 18'163.00 19.84

91'551

91'600 19'376.00

21.16 19'179.00 20.94

18'982.00

20.73

18'786.00

20.51 18'588.00

20.30 18'382.00

20.07 18'176.00

19.85 18'176.00 19.85

91'601

91'650 19'386.00

21.16 19'189.00 20.94

18'992.00

20.73

18'796.00

20.51 18'598.00

20.30 18'392.00

20.07 18'187.00

19.85 18'187.00 19.85

91'651

91'700 19'396.00

21.16 19'199.00 20.94

19'003.00

20.73

18'806.00

20.51 18'609.00

20.30 18'403.00

20.07 18'197.00

19.85 18'197.00 19.85

91'701

91'750 19'408.00

21.16 19'211.00 20.94

19'015.00

20.73

18'818.00

20.52 18'621.00

20.30 18'416.00

20.08 18'210.00

19.85 18'210.00 19.85

91'751

91'800 19'418.00

21.16 19'222.00 20.94

19'025.00

20.73

18'828.00

20.52 18'631.00

20.30 18'427.00

20.08 18'221.00

19.85 18'221.00 19.85

91'801

91'850 19'428.00

21.16 19'232.00 20.94

19'035.00

20.73

18'838.00

20.52 18'642.00

20.30 18'438.00

20.08 18'232.00

19.86 18'232.00 19.86

91'851

91'900 19'440.00

21.16 19'244.00 20.95

19'047.00

20.73

18'850.00

20.52 18'654.00

20.30 18'450.00

20.08 18'244.00

19.86 18'244.00 19.86

27

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

19'451.00

Fr.

% Fr. %

21.16 19'254.00 20.95

Fr.

19'057.00

%

20.73

Fr.

18'860.00

% Fr.

20.52 18'664.00

% Fr.

20.30 18'461.00

% Fr.

20.08 18'255.00

%

19.86 18'255.00 19.86

91'951

92'000 19'461.00

21.16 19'264.00 20.94

19'067.00

20.73

18'871.00

20.52 18'674.00

20.30 18'472.00

20.08 18'266.00

19.86 18'266.00 19.86

92'001

92'050 19'473.00

21.16 19'276.00 20.95

19'079.00

20.73

18'883.00

20.52 18'686.00

20.31 18'485.00

20.09 18'279.00

19.86 18'279.00 19.86

92'051

92'100 19'483.00

21.16 19'286.00 20.95

19'090.00

20.73

18'893.00

20.52 18'696.00

20.31 18'495.00

20.09 18'290.00

19.86 18'290.00 19.86

92'101

92'150 19'493.00

21.16 19'296.00 20.95

19'100.00

20.73

18'903.00

20.52 18'706.00

20.31 18'506.00

20.09 18'300.00

19.86 18'300.00 19.86

92'151

92'200 19'503.00

21.16 19'306.00 20.94

19'110.00

20.73

18'913.00

20.52 18'716.00

20.30 18'517.00

20.09 18'311.00

19.87 18'311.00 19.87

92'201

92'250 19'515.00

21.16 19'319.00 20.95

19'122.00

20.73

18'925.00

20.52 18'728.00

20.31 18'530.00

20.09 18'324.00

19.87 18'324.00 19.87

92'251

92'300 19'525.00

21.16 19'329.00 20.95

19'132.00

20.73

18'935.00

20.52 18'739.00

20.31 18'541.00

20.09 18'335.00

19.87 18'335.00 19.87

92'301

92'350 19'535.00

21.16 19'339.00 20.95

19'142.00

20.73

18'945.00

20.52 18'749.00

20.31 18'551.00

20.09 18'345.00

19.87 18'345.00 19.87

92'351

92'400 19'548.00

21.16 19'351.00 20.95

19'154.00

20.74

18'958.00

20.52 18'761.00

20.31 18'564.00

20.10 18'358.00

19.87 18'358.00 19.87

92'401

92'450 19'558.00

21.16 19'361.00 20.95

19'164.00

20.73

18'968.00

20.52 18'771.00

20.31 18'574.00

20.10 18'369.00

19.87 18'369.00 19.87

92'451

92'500 19'568.00

21.16 19'371.00 20.95

19'174.00

20.73

18'978.00

20.52 18'781.00

20.31 18'584.00

20.10 18'380.00

19.88 18'380.00 19.88

92'501

92'550 19'580.00

21.16 19'383.00 20.95

19'187.00

20.74

18'990.00

20.52 18'793.00

20.31 18'596.00

20.10 18'393.00

19.88 18'393.00 19.88

92'551

92'600 19'590.00

21.16 19'393.00 20.95

19'197.00

20.74

19'000.00

20.52 18'803.00

20.31 18'607.00

20.10 18'403.00

19.88 18'403.00 19.88

92'601

92'650 19'600.00

21.16 19'403.00 20.95

19'207.00

20.74

19'010.00

20.52 18'813.00

20.31 18'617.00

20.10 18'414.00

19.88 18'414.00 19.88

92'651

92'700 19'612.00

21.16 19'416.00 20.95

19'219.00

20.74

19'022.00

20.53 18'826.00

20.31 18'629.00

20.10 18'427.00

19.88 18'427.00 19.88

92'701

92'750 19'622.00

21.16 19'426.00 20.95

19'229.00

20.74

19'032.00

20.53 18'836.00

20.31 18'639.00

20.10 18'438.00

19.88 18'438.00 19.88

92'751

92'800 19'632.00

21.16 19'436.00 20.95

19'239.00

20.74

19'042.00

20.52 18'846.00

20.31 18'649.00

20.10 18'448.00

19.88 18'448.00 19.88

92'801

92'850 19'645.00

21.16 19'448.00 20.95

19'251.00

20.74

19'055.00

20.53 18'858.00

20.32 18'661.00

20.10 18'461.00

19.89 18'461.00 19.89

92'851

92'900 19'655.00

21.16 19'458.00 20.95

19'261.00

20.74

19'065.00

20.53 18'868.00

20.32 18'671.00

20.10 18'472.00

19.89 18'472.00 19.89

92'901

92'950 19'665.00

21.16 19'468.00 20.95

19'271.00

20.74

19'075.00

20.53 18'878.00

20.32 18'681.00

20.10 18'483.00

19.89 18'483.00 19.89

92'951

93'000 19'677.00

21.16 19'480.00 20.95

19'284.00

20.74

19'087.00

20.53 18'890.00

20.32 18'694.00

20.11 18'496.00

19.89 18'496.00 19.89

93'001

93'050 19'687.00

21.16 19'490.00 20.95

19'294.00

20.74

19'097.00

20.53 18'900.00

20.32 18'704.00

20.11 18'506.00

19.89 18'506.00 19.89

93'051

93'100 19'697.00

21.16 19'500.00 20.95

19'304.00

20.74

19'107.00

20.53 18'910.00

20.32 18'714.00

20.11 18'517.00

19.89 18'517.00 19.89

93'101

93'150 19'709.00

21.16 19'513.00 20.95

19'316.00

20.74

19'119.00

20.53 18'923.00

20.32 18'726.00

20.11 18'529.00

19.90 18'529.00 19.90

93'151

93'200 19'719.00

21.16 19'523.00 20.95

19'326.00

20.74

19'129.00

20.53 18'933.00

20.32 18'736.00

20.11 18'539.00

19.90 18'539.00 19.90

93'201

93'250 19'729.00

21.16 19'533.00 20.95

19'336.00

20.74

19'139.00

20.53 18'943.00

20.32 18'746.00

20.11 18'549.00

19.90 18'549.00 19.90

93'251

93'300 19'742.00

21.17 19'545.00 20.95

19'348.00

20.74

19'152.00

20.53 18'955.00

20.32 18'758.00

20.11 18'562.00

19.90 18'562.00 19.90

93'301

93'350 19'752.00

21.16 19'555.00 20.95

19'358.00

20.74

19'162.00

20.53 18'965.00

20.32 18'768.00

20.11 18'572.00

19.90 18'572.00 19.90

93'351

93'400 19'762.00

21.16 19'565.00 20.95

19'368.00

20.74

19'172.00

20.53 18'975.00

20.32 18'778.00

20.11 18'582.00

19.90 18'582.00 19.90

93'401

93'450 19'774.00

21.17 19'577.00 20.95

19'381.00

20.74

19'184.00

20.53 18'987.00

20.32 18'791.00

20.11 18'594.00

19.90 18'594.00 19.90

93'451

93'500 19'784.00

21.17 19'587.00 20.95

19'391.00

20.74

19'194.00

20.53 18'997.00

20.32 18'801.00

20.11 18'604.00

19.90 18'604.00 19.90

93'501

93'550 19'794.00

21.16 19'597.00 20.95

19'401.00

20.74

19'204.00

20.53 19'007.00

20.32 18'811.00

20.11 18'614.00

19.90 18'614.00 19.90

93'551

93'600 19'806.00

21.17 19'610.00 20.96

19'413.00

20.75

19'216.00

20.54 19'020.00

20.33 18'823.00

20.12 18'626.00

19.90 18'626.00 19.90

93'601

93'650 19'816.00

21.17 19'620.00 20.96

19'423.00

20.75

19'226.00

20.54 19'030.00

20.33 18'833.00

20.12 18'636.00

19.90 18'636.00 19.90

93'651

93'700 19'827.00

21.17 19'630.00 20.96

19'433.00

20.75

19'236.00

20.53 19'040.00

20.33 18'843.00

20.12 18'646.00

19.90 18'646.00 19.90

93'701

93'750 19'837.00

21.17 19'640.00 20.95

19'443.00

20.74

19'247.00

20.54 19'050.00

20.33 18'853.00

20.12 18'657.00

19.91 18'657.00 19.91

93'751

93'800 19'849.00

21.17 19'652.00 20.96

19'455.00

20.75

19'259.00

20.54 19'062.00

20.33 18'865.00

20.12 18'669.00

19.91 18'669.00 19.91

93'801

93'850 19'859.00

21.17 19'662.00 20.96

19'465.00

20.75

19'269.00

20.54 19'072.00

20.33 18'875.00

20.12 18'679.00

19.91 18'679.00 19.91

93'851

93'900 19'869.00

21.17 19'672.00 20.96

19'476.00

20.75

19'279.00

20.54 19'082.00

20.33 18'886.00

20.12 18'689.00

19.91 18'689.00 19.91

93'901

93'950 19'881.00

21.17 19'684.00 20.96

19'488.00

20.75

19'291.00

20.54 19'094.00

20.33 18'898.00

20.12 18'701.00

19.91 18'701.00 19.91

93'951

94'000 19'891.00

21.17 19'695.00 20.96

19'498.00

20.75

19'301.00

20.54 19'104.00

20.33 18'908.00

20.12 18'711.00

19.91 18'711.00 19.91

94'001

94'050 19'901.00

21.17 19'705.00 20.96

19'508.00

20.75

19'311.00

20.54 19'115.00

20.33 18'918.00

20.12 18'721.00

19.91 18'721.00 19.91

94'051

94'100 19'913.00

21.17 19'717.00 20.96

19'520.00

20.75

19'323.00

20.54 19'127.00

20.33 18'930.00

20.12 18'733.00

19.91 18'733.00 19.91

94'101

94'150 19'924.00

21.17 19'727.00 20.96

19'530.00

20.75

19'333.00

20.54 19'137.00

20.33 18'940.00

20.12 18'743.00

19.91 18'743.00 19.91

94'151

94'200 19'934.00

21.17 19'737.00 20.96

19'540.00

20.75

19'344.00

20.54 19'147.00

20.33 18'950.00

20.12 18'754.00

19.91 18'754.00 19.91

94'201

94'250 19'946.00

21.17 19'749.00 20.96

19'552.00

20.75

19'356.00

20.54 19'159.00

20.33 18'962.00

20.12 18'766.00

19.92 18'766.00 19.92

94'251

94'300 19'956.00

21.17 19'759.00 20.96

19'563.00

20.75

19'366.00

20.54 19'169.00

20.33 18'972.00

20.12 18'776.00

19.92 18'776.00 19.92

94'301

94'350 19'966.00

21.17 19'769.00 20.96

19'573.00

20.75

19'376.00

20.54 19'179.00

20.33 18'983.00

20.13 18'786.00

19.92 18'786.00 19.92

94'351

94'400 19'978.00

21.17 19'781.00 20.96

19'585.00

20.75

19'388.00

20.54 19'191.00

20.33 18'995.00

20.13 18'798.00

19.92 18'798.00 19.92

94'401

94'450 19'988.00

21.17 19'792.00 20.96

19'595.00

20.75

19'398.00

20.54 19'201.00

20.33 19'005.00

20.13 18'808.00

19.92 18'808.00 19.92

94'451

94'500 19'998.00

21.17 19'802.00 20.96

19'605.00

20.75

19'408.00

20.54 19'212.00

20.34 19'015.00

20.13 18'818.00

19.92 18'818.00 19.92

94'501

94'550 20'010.00

21.17 19'814.00 20.96

19'617.00

20.75

19'420.00

20.54 19'224.00

20.34 19'027.00

20.13 18'830.00

19.92 18'830.00 19.92

94'551

94'600 20'021.00

21.17 19'824.00 20.96

19'627.00

20.75

19'431.00

20.55 19'234.00

20.34 19'037.00

20.13 18'840.00

19.92 18'840.00 19.92

94'601

94'650 20'031.00

21.17 19'834.00 20.96

19'637.00

20.75

19'441.00

20.55 19'244.00

20.34 19'047.00

20.13 18'851.00

19.92 18'851.00 19.92

94'651

94'700 20'043.00

21.17 19'846.00 20.96

19'649.00

20.75

19'453.00

20.55 19'256.00

20.34 19'059.00

20.13 18'863.00

19.92 18'863.00 19.92

94'701

94'750 20'053.00

21.17 19'856.00 20.96

19'660.00

20.75

19'463.00

20.55 19'266.00

20.34 19'069.00

20.13 18'873.00

19.92 18'873.00 19.92

94'751

94'800 20'063.00

21.17 19'866.00 20.96

19'670.00

20.75

19'473.00

20.55 19'276.00

20.34 19'080.00

20.13 18'883.00

19.92 18'883.00 19.92

94'801

94'850 20'075.00

21.17 19'878.00 20.96

19'682.00

20.76

19'485.00

20.55 19'288.00

20.34 19'092.00

20.13 18'895.00

19.93 18'895.00 19.93

94'851

94'900 20'085.00

21.17 19'889.00 20.96

19'692.00

20.76

19'495.00

20.55 19'299.00

20.34 19'102.00

20.13 18'905.00

19.93 18'905.00 19.93

94'901

94'950 20'095.00

21.17 19'899.00 20.96

19'702.00

20.76

19'505.00

20.55 19'309.00

20.34 19'112.00

20.13 18'915.00

19.93 18'915.00 19.93

94'951

95'000 20'107.00

21.17 19'911.00 20.96

19'714.00

20.76

19'517.00

20.55 19'321.00

20.34 19'124.00

20.14 18'927.00

19.93 18'927.00 19.93

95'001

95'050 20'118.00

21.17 19'921.00 20.96

19'724.00

20.76

19'528.00

20.55 19'331.00

20.34 19'134.00

20.14 18'937.00

19.93 18'937.00 19.93

95'051

95'100 20'128.00

21.17 19'931.00 20.96

19'734.00

20.76

19'538.00

20.55 19'341.00

20.34 19'144.00

20.14 18'948.00

19.93 18'948.00 19.93

95'101

95'150 20'138.00

21.17 19'941.00 20.96

19'744.00

20.76

19'548.00

20.55 19'351.00

20.34 19'154.00

20.14 18'958.00

19.93 18'958.00 19.93

95'151

95'200 20'150.00

21.17 19'953.00 20.96

19'757.00

20.76

19'560.00

20.55 19'363.00

20.34 19'167.00

20.14 18'970.00

19.93 18'970.00 19.93

95'201

95'250 20'160.00

21.17 19'963.00 20.96

19'767.00

20.76

19'570.00

20.55 19'373.00

20.34 19'177.00

20.14 18'980.00

19.93 18'980.00 19.93

95'251

95'300 20'170.00

21.17 19'973.00 20.96

19'777.00

20.76

19'580.00

20.55 19'383.00

20.34 19'187.00

20.14 18'990.00

19.93 18'990.00 19.93

28

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

20'182.00

Fr.

% Fr. %

21.17 19'986.00 20.97

Fr.

19'789.00

%

20.76

Fr.

19'592.00

% Fr.

20.55 19'396.00

% Fr.

20.35 19'199.00

% Fr.

20.14 19'002.00

%

19.93 19'002.00 19.93

95'351

95'400 20'192.00

21.17 19'996.00 20.97

19'799.00

20.76

19'602.00

20.55 19'406.00

20.35 19'209.00

20.14 19'012.00

19.93 19'012.00 19.93

95'401

95'450 20'203.00

21.17 20'006.00 20.97

19'809.00

20.76

19'612.00

20.55 19'416.00

20.35 19'219.00

20.14 19'022.00

19.93 19'022.00 19.93

95'451

95'500 20'215.00

21.17 20'018.00 20.97

19'821.00

20.76

19'625.00

20.56 19'428.00

20.35 19'231.00

20.14 19'035.00

19.94 19'035.00 19.94

95'501

95'550 20'225.00

21.17 20'028.00 20.97

19'831.00

20.76

19'635.00

20.55 19'438.00

20.35 19'241.00

20.14 19'045.00

19.94 19'045.00 19.94

95'551

95'600 20'235.00

21.17 20'038.00 20.97

19'841.00

20.76

19'645.00

20.55 19'448.00

20.35 19'251.00

20.14 19'055.00

19.94 19'055.00 19.94

95'601

95'650 20'247.00

21.17 20'050.00 20.97

19'854.00

20.76

19'657.00

20.56 19'460.00

20.35 19'264.00

20.15 19'067.00

19.94 19'067.00 19.94

95'651

95'700 20'257.00

21.17 20'060.00 20.97

19'864.00

20.76

19'667.00

20.56 19'470.00

20.35 19'274.00

20.15 19'077.00

19.94 19'077.00 19.94

95'701

95'750 20'267.00

21.17 20'071.00 20.97

19'874.00

20.76

19'677.00

20.56 19'480.00

20.35 19'284.00

20.15 19'087.00

19.94 19'087.00 19.94

95'751

95'800 20'279.00

21.17 20'083.00 20.97

19'886.00

20.76

19'689.00

20.56 19'493.00

20.35 19'296.00

20.15 19'099.00

19.94 19'099.00 19.94

95'801

95'850 20'289.00

21.17 20'093.00 20.97

19'896.00

20.76

19'699.00

20.56 19'503.00

20.35 19'306.00

20.15 19'109.00

19.94 19'109.00 19.94

95'851

95'900 20'300.00

21.17 20'103.00 20.97

19'906.00

20.76

19'709.00

20.56 19'513.00

20.35 19'316.00

20.15 19'119.00

19.94 19'119.00 19.94

95'901

95'950 20'312.00

21.17 20'115.00 20.97

19'918.00

20.76

19'722.00

20.56 19'525.00

20.35 19'328.00

20.15 19'132.00

19.94 19'132.00 19.94

95'951

96'000 20'322.00

21.17 20'125.00 20.97

19'928.00

20.76

19'732.00

20.56 19'535.00

20.35 19'338.00

20.15 19'142.00

19.94 19'142.00 19.94

96'001

96'050 20'332.00

21.17 20'135.00 20.97

19'939.00

20.76

19'742.00

20.56 19'545.00

20.35 19'348.00

20.15 19'152.00

19.94 19'152.00 19.94

96'051

96'100 20'344.00

21.18 20'147.00 20.97

19'951.00

20.77

19'754.00

20.56 19'557.00

20.36 19'361.00

20.15 19'164.00

19.95 19'164.00 19.95

96'101

96'150 20'354.00

21.17 20'157.00 20.97

19'961.00

20.77

19'764.00

20.56 19'567.00

20.36 19'371.00

20.15 19'174.00

19.95 19'174.00 19.95

96'151

96'200 20'364.00

21.17 20'168.00 20.97

19'971.00

20.77

19'774.00

20.56 19'577.00

20.36 19'381.00

20.15 19'184.00

19.95 19'184.00 19.95

96'201

96'250 20'376.00

21.18 20'180.00 20.97

19'983.00

20.77

19'786.00

20.56 19'590.00

20.36 19'393.00

20.15 19'196.00

19.95 19'196.00 19.95

96'251

96'300 20'386.00

21.17 20'190.00 20.97

19'993.00

20.77

19'796.00

20.56 19'600.00

20.36 19'403.00

20.15 19'206.00

19.95 19'206.00 19.95

96'301

96'350 20'397.00

21.18 20'200.00 20.97

20'003.00

20.77

19'807.00

20.56 19'610.00

20.36 19'413.00

20.15 19'216.00

19.95 19'216.00 19.95

96'351

96'400 20'409.00

21.18 20'212.00 20.97

20'015.00

20.77

19'819.00

20.56 19'622.00

20.36 19'425.00

20.16 19'229.00

19.95 19'229.00 19.95

96'401

96'450 20'419.00

21.18 20'222.00 20.97

20'025.00

20.77

19'829.00

20.56 19'632.00

20.36 19'435.00

20.16 19'239.00

19.95 19'239.00 19.95

96'451

96'500 20'429.00

21.18 20'232.00 20.97

20'036.00

20.77

19'839.00

20.56 19'642.00

20.36 19'445.00

20.16 19'249.00

19.95 19'249.00 19.95

96'501

96'550 20'440.00

21.18 20'243.00 20.97

20'047.00

20.77

19'850.00

20.56 19'653.00

20.36 19'457.00

20.16 19'260.00

19.95 19'260.00 19.95

96'551

96'600 20'451.00

21.18 20'254.00 20.97

20'058.00

20.77

19'861.00

20.57 19'664.00

20.36 19'468.00

20.16 19'271.00

19.95 19'271.00 19.95

96'601

96'650 20'461.00

21.18 20'265.00 20.97

20'068.00

20.77

19'871.00

20.57 19'675.00

20.36 19'478.00

20.16 19'281.00

19.95 19'281.00 19.95

96'651

96'700 20'471.00

21.18 20'275.00 20.97

20'078.00

20.77

19'881.00

20.56 19'685.00

20.36 19'488.00

20.16 19'291.00

19.95 19'291.00 19.95

96'701

96'750 20'483.00

21.18 20'287.00 20.97

20'090.00

20.77

19'893.00

20.57 19'697.00

20.36 19'500.00

20.16 19'303.00

19.96 19'303.00 19.96

96'751

96'800 20'494.00

21.18 20'297.00 20.97

20'100.00

20.77

19'904.00

20.57 19'707.00

20.36 19'510.00

20.16 19'313.00

19.96 19'313.00 19.96

96'801

96'850 20'504.00

21.18 20'307.00 20.97

20'110.00

20.77

19'914.00

20.57 19'717.00

20.36 19'520.00

20.16 19'324.00

19.96 19'324.00 19.96

96'851

96'900 20'516.00

21.18 20'319.00 20.97

20'122.00

20.77

19'926.00

20.57 19'729.00

20.37 19'532.00

20.16 19'336.00

19.96 19'336.00 19.96

96'901

96'950 20'526.00

21.18 20'329.00 20.97

20'133.00

20.77

19'936.00

20.57 19'739.00

20.37 19'543.00

20.16 19'346.00

19.96 19'346.00 19.96

96'951

97'000 20'536.00

21.18 20'339.00 20.97

20'143.00

20.77

19'946.00

20.57 19'749.00

20.37 19'553.00

20.16 19'356.00

19.96 19'356.00 19.96

97'001

97'050 20'548.00

21.18 20'351.00 20.98

20'155.00

20.77

19'958.00

20.57 19'761.00

20.37 19'565.00

20.16 19'368.00

19.96 19'368.00 19.96

97'051

97'100 20'558.00

21.18 20'362.00 20.98

20'165.00

20.77

19'968.00

20.57 19'772.00

20.37 19'575.00

20.16 19'378.00

19.96 19'378.00 19.96

97'101

97'150 20'568.00

21.18 20'372.00 20.98

20'175.00

20.77

19'978.00

20.57 19'782.00

20.37 19'585.00

20.16 19'388.00

19.96 19'388.00 19.96

97'151

97'200 20'581.00

21.18 20'384.00 20.98

20'187.00

20.77

19'990.00

20.57 19'794.00

20.37 19'597.00

20.17 19'400.00

19.96 19'400.00 19.96

97'201

97'250 20'591.00

21.18 20'394.00 20.98

20'197.00

20.77

20'001.00

20.57 19'804.00

20.37 19'607.00

20.17 19'411.00

19.97 19'411.00 19.97

97'251

97'300 20'601.00

21.18 20'404.00 20.98

20'207.00

20.77

20'011.00

20.57 19'814.00

20.37 19'617.00

20.17 19'421.00

19.97 19'421.00 19.97

97'301

97'350 20'613.00

21.18 20'416.00 20.98

20'219.00

20.77

20'023.00

20.57 19'826.00

20.37 19'629.00

20.17 19'433.00

19.97 19'433.00 19.97

97'351

97'400 20'623.00

21.18 20'426.00 20.98

20'230.00

20.78

20'033.00

20.57 19'836.00

20.37 19'640.00

20.17 19'443.00

19.97 19'443.00 19.97

97'401

97'450 20'633.00

21.18 20'436.00 20.98

20'240.00

20.77

20'043.00

20.57 19'846.00

20.37 19'650.00

20.17 19'453.00

19.97 19'453.00 19.97

97'451

97'500 20'645.00

21.18 20'449.00 20.98

20'252.00

20.78

20'055.00

20.57 19'858.00

20.37 19'662.00

20.17 19'465.00

19.97 19'465.00 19.97

97'501

97'550 20'655.00

21.18 20'459.00 20.98

20'262.00

20.78

20'065.00

20.57 19'869.00

20.37 19'672.00

20.17 19'475.00

19.97 19'475.00 19.97

97'551

97'600 20'665.00

21.18 20'469.00 20.98

20'272.00

20.78

20'075.00

20.57 19'879.00

20.37 19'682.00

20.17 19'485.00

19.97 19'485.00 19.97

97'601

97'650 20'678.00

21.18 20'481.00 20.98

20'284.00

20.78

20'087.00

20.58 19'891.00

20.37 19'694.00

20.17 19'497.00

19.97 19'497.00 19.97

97'651

97'700 20'688.00

21.18 20'491.00 20.98

20'294.00

20.78

20'098.00

20.58 19'901.00

20.37 19'704.00

20.17 19'508.00

19.97 19'508.00 19.97

97'701

97'750 20'698.00

21.18 20'501.00 20.98

20'304.00

20.78

20'108.00

20.58 19'911.00

20.37 19'714.00

20.17 19'518.00

19.97 19'518.00 19.97

97'751

97'800 20'710.00

21.18 20'513.00 20.98

20'317.00

20.78

20'120.00

20.58 19'923.00

20.38 19'726.00

20.17 19'530.00

19.97 19'530.00 19.97

97'801

97'850 20'720.00

21.18 20'523.00 20.98

20'327.00

20.78

20'130.00

20.58 19'933.00

20.38 19'737.00

20.18 19'540.00

19.97 19'540.00 19.97

97'851

97'900 20'730.00

21.18 20'533.00 20.98

20'337.00

20.78

20'140.00

20.58 19'943.00

20.38 19'747.00

20.18 19'550.00

19.97 19'550.00 19.97

97'901

97'950 20'742.00

21.18 20'546.00 20.98

20'349.00

20.78

20'152.00

20.58 19'955.00

20.38 19'759.00

20.18 19'562.00

19.98 19'562.00 19.98

97'951

98'000 20'752.00

21.18 20'556.00 20.98

20'359.00

20.78

20'162.00

20.58 19'966.00

20.38 19'769.00

20.18 19'572.00

19.98 19'572.00 19.98

98'001

98'050 20'762.00

21.18 20'566.00 20.98

20'369.00

20.78

20'172.00

20.58 19'976.00

20.38 19'779.00

20.18 19'582.00

19.98 19'582.00 19.98

98'051

98'100 20'773.00

21.18 20'576.00 20.98

20'379.00

20.78

20'182.00

20.58 19'986.00

20.38 19'789.00

20.18 19'592.00

19.98 19'592.00 19.98

98'101

98'150 20'785.00

21.18 20'588.00 20.98

20'391.00

20.78

20'195.00

20.58 19'998.00

20.38 19'801.00

20.18 19'605.00

19.98 19'605.00 19.98

98'151

98'200 20'795.00

21.18 20'598.00 20.98

20'401.00

20.78

20'205.00

20.58 20'008.00

20.38 19'811.00

20.18 19'615.00

19.98 19'615.00 19.98

98'201

98'250 20'805.00

21.18 20'608.00 20.98

20'412.00

20.78

20'215.00

20.58 20'018.00

20.38 19'821.00

20.18 19'625.00

19.98 19'625.00 19.98

98'251

98'300 20'817.00

21.18 20'620.00 20.98

20'424.00

20.78

20'227.00

20.58 20'030.00

20.38 19'834.00

20.18 19'637.00

19.98 19'637.00 19.98

98'301

98'350 20'827.00

21.18 20'630.00 20.98

20'434.00

20.78

20'237.00

20.58 20'040.00

20.38 19'844.00

20.18 19'647.00

19.98 19'647.00 19.98

98'351

98'400 20'837.00

21.18 20'641.00 20.98

20'444.00

20.78

20'247.00

20.58 20'050.00

20.38 19'854.00

20.18 19'657.00

19.98 19'657.00 19.98

98'401

98'450 20'849.00

21.18 20'653.00 20.98

20'456.00

20.78

20'259.00

20.58 20'063.00

20.38 19'866.00

20.18 19'669.00

19.98 19'669.00 19.98

98'451

98'500 20'859.00

21.18 20'663.00 20.98

20'466.00

20.78

20'269.00

20.58 20'073.00

20.38 19'876.00

20.18 19'679.00

19.98 19'679.00 19.98

98'501

98'550 20'870.00

21.18 20'673.00 20.98

20'476.00

20.78

20'280.00

20.58 20'083.00

20.38 19'886.00

20.18 19'689.00

19.98 19'689.00 19.98

98'551

98'600 20'882.00

21.18 20'685.00 20.98

20'488.00

20.78

20'292.00

20.59 20'095.00

20.39 19'898.00

20.19 19'702.00

19.99 19'702.00 19.99

98'601

98'650 20'892.00

21.18 20'695.00 20.98

20'498.00

20.78

20'302.00

20.59 20'105.00

20.39 19'908.00

20.19 19'712.00

19.99 19'712.00 19.99

98'651

98'700 20'902.00

21.18 20'705.00 20.98

20'509.00

20.78

20'312.00

20.58 20'115.00

20.39 19'919.00

20.19 19'722.00

19.99 19'722.00 19.99

29

Für in

ungetrennter Ehe lebende Ehegatten, bei welchen nur ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

20'914.00

Fr.

% Fr. %

21.18 20'717.00 20.98

Fr.

20'521.00

%

20.79

Fr.

20'324.00

% Fr.

20.59 20'127.00

% Fr.

20.39 19'931.00

% Fr.

20.19 19'734.00

%

19.99 19'734.00 19.99

98'751

98'800 20'924.00

21.18 20'727.00 20.98

20'531.00

20.79

20'334.00

20.59 20'137.00

20.39 19'941.00

20.19 19'744.00

19.99 19'744.00 19.99

98'801

98'850 20'934.00

21.18 20'738.00 20.98

20'541.00

20.79

20'344.00

20.59 20'148.00

20.39 19'951.00

20.19 19'754.00

19.99 19'754.00 19.99

98'851

98'900 20'946.00

21.18 20'750.00 20.99

20'553.00

20.79

20'356.00

20.59 20'160.00

20.39 19'963.00

20.19 19'766.00

19.99 19'766.00 19.99

98'901

98'950 20'956.00

21.18 20'760.00 20.99

20'563.00

20.79

20'366.00

20.59 20'170.00

20.39 19'973.00

20.19 19'776.00

19.99 19'776.00 19.99

98'951

99'000 20'967.00

21.18 20'770.00 20.99

20'573.00

20.79

20'377.00

20.59 20'180.00

20.39 19'983.00

20.19 19'787.00

19.99 19'787.00 19.99

99'001

99'050 20'979.00

21.19 20'782.00 20.99

20'585.00

20.79

20'389.00

20.59 20'192.00

20.39 19'995.00

20.19 19'799.00

19.99 19'799.00 19.99

99'051

99'100 20'989.00

21.18 20'792.00 20.99

20'595.00

20.79

20'399.00

20.59 20'202.00

20.39 20'005.00

20.19 19'809.00

19.99 19'809.00 19.99

99'101

99'150 20'999.00

21.18 20'802.00 20.99

20'606.00

20.79

20'409.00

20.59 20'212.00

20.39 20'016.00

20.19 19'819.00

19.99 19'819.00 19.99

99'151

99'200 21'011.00

21.19 20'814.00 20.99

20'618.00

20.79

20'421.00

20.59 20'224.00

20.39 20'028.00

20.19 19'831.00

20.00 19'831.00 20.00

99'201

99'250 21'021.00

21.19 20'825.00 20.99

20'628.00

20.79

20'431.00

20.59 20'234.00

20.39 20'038.00

20.19 19'841.00

20.00 19'841.00 20.00

99'251

99'300 21'031.00

21.18 20'835.00 20.99

20'638.00

20.79

20'441.00

20.59 20'245.00

20.39 20'048.00

20.19 19'851.00

20.00 19'851.00 20.00

99'301

99'350 21'043.00

21.19 20'847.00 20.99

20'650.00

20.79

20'453.00

20.59 20'257.00

20.39 20'060.00

20.20 19'863.00

20.00 19'863.00 20.00

99'351

99'400 21'054.00

21.19 20'857.00 20.99

20'660.00

20.79

20'463.00

20.59 20'267.00

20.39 20'070.00

20.20 19'873.00

20.00 19'873.00 20.00

99'401

99'450 21'064.00

21.19 20'867.00 20.99

20'670.00

20.79

20'474.00

20.59 20'277.00

20.39 20'080.00

20.20 19'884.00

20.00 19'884.00 20.00

99'451

99'500 21'075.00

21.19 20'878.00 20.99

20'681.00

20.79

20'485.00

20.59 20'288.00

20.40 20'091.00

20.20 19'895.00

20.00 19'895.00 20.00

99'501

99'550 21'086.00

21.19 20'889.00 20.99

20'693.00

20.79

20'496.00

20.59 20'299.00

20.40 20'102.00

20.20 19'906.00

20.00 19'906.00 20.00

99'551

99'600 21'096.00

21.19 20'899.00 20.99

20'703.00

20.79

20'506.00

20.59 20'309.00

20.40 20'113.00

20.20 19'916.00

20.00 19'916.00 20.00

99'601

99'650 21'106.00

21.19 20'909.00 20.99

20'713.00

20.79

20'516.00

20.59 20'319.00

20.40 20'123.00

20.20 19'926.00

20.00 19'926.00 20.00

99'651

99'700 21'118.00

21.19 20'922.00 20.99

20'725.00

20.79

20'528.00

20.59 20'331.00

20.40 20'135.00

20.20 19'938.00

20.00 19'938.00 20.00

99'701

99'750 21'128.00

21.19 20'932.00 20.99

20'735.00

20.79

20'538.00

20.59 20'342.00

20.40 20'145.00

20.20 19'948.00

20.00 19'948.00 20.00

99'751

99'800 21'138.00

21.19 20'942.00 20.99

20'745.00

20.79

20'548.00

20.59 20'352.00

20.40 20'155.00

20.20 19'958.00

20.00 19'958.00 20.00

99'801

99'850 21'151.00

21.19 20'954.00 20.99

20'757.00

20.79

20'561.00

20.60 20'364.00

20.40 20'167.00

20.20 19'970.00

20.01 19'970.00 20.01

99'851

99'900 21'161.00

21.19 20'964.00 20.99

20'767.00

20.79

20'571.00

20.60 20'374.00

20.40 20'177.00

20.20 19'981.00

20.01 19'981.00 20.01

99'901

99'950 21'171.00

21.19 20'974.00 20.99

20'777.00

20.79

20'581.00

20.60 20'384.00

20.40 20'187.00

20.20 19'991.00

20.01 19'991.00 20.01

99'951

21.19 20.99

20.80

20.60

20.40

20.20

20.01 20.01

30