Tarif BY 2024 | Tarif für verheiratete Alleinverdiener mit 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

31.00

0.99

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

32.00

1.01

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

33.00

1.02

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

34.00

1.04

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

35.00

1.05

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

37.00

1.10

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

39.00

1.14

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

41.00

1.18

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.

43.00

%

1.22

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

45.00

1.26

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

48.00

1.32

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

50.00

1.36

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

52.00

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

3'751

3'800

54.00

1.43

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

57.00

1.49

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

59.00

1.52

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

63.00

1.61

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

65.00

1.64

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

67.00

1.66

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

71.00

1.74

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

74.00

1.79

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

79.00

1.89

31.00

0.74

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

83.00

1.96

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

86.00

2.01

33.00

0.77

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

90.00

2.08

34.00

0.79

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

95.00

2.17

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

98.00

2.21

37.00

0.84

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

102.00

2.28

39.00

0.87

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

107.00

2.36

41.00

0.91

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

110.00

2.40

43.00

0.94

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

114.00

2.46

45.00

0.97

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

119.00

2.55

48.00

1.03

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

123.00

2.60

50.00

1.06

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

127.00

2.66

52.00

1.09

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

133.00

2.76

54.00

1.12

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

137.00

2.81

57.00

1.17

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

141.00

2.86

59.00

1.20

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

147.00

2.95

63.00

1.27

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

151.00

3.00

65.00

1.29

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

156.00

3.07

67.00

1.32

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

162.00

3.16

71.00

1.39

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

167.00

3.23

74.00

1.43

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

171.00

3.27

77.00

1.47

31.00

0.59

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'251

5'300

178.00

3.37

80.00

1.52

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

183.00

3.44

83.00

1.56

33.00

0.62

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'351

5'400

188.00

3.50

86.00

1.60

34.00

0.63

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'401

5'450

194.00

3.58

91.00

1.68

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

199.00

3.63

94.00

1.72

37.00

0.68

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

8.00

0.15

5'501

5'550

205.00

3.71

97.00

1.76

39.00

0.71

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'551

5'600

211.00

3.78

101.00

1.81

41.00

0.74

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'601

5'650

217.00

3.86

105.00

1.87

43.00

0.76

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'651

5'700

222.00

3.91

108.00

1.90

45.00

0.79

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'701

5'750

229.00

4.00

113.00

1.97

48.00

0.84

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'751

5'800

234.00

4.05

116.00

2.01

50.00

0.87

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'801

5'850

239.00

4.10

120.00

2.06

52.00

0.89

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'851

5'900

246.00

4.19

125.00

2.13

54.00

0.92

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'901

5'950

252.00

4.25

129.00

2.18

57.00

0.96

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

8.00

0.14

5'951

6'000

257.00

4.30

133.00

2.23

59.00

0.99

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'001

6'050

264.00

4.38

138.00

2.29

63.00

1.05

26.00

0.43

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'051

6'100

269.00

4.43

142.00

2.34

65.00

1.07

27.00

0.44

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'101

6'150

274.00

4.47

146.00

2.38

67.00

1.09

28.00

0.46

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'151

6'200

281.00

4.55

152.00

2.46

71.00

1.15

29.00

0.47

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'201

6'250

286.00

4.59

156.00

2.51

74.00

1.19

30.00

0.48

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'251

6'300

291.00

4.64

160.00

2.55

77.00

1.23

31.00

0.49

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'301

6'350

299.00

4.73

167.00

2.64

80.00

1.26

32.00

0.51

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'351

6'400

305.00

4.78

171.00

2.68

83.00

1.30

33.00

0.52

8.00

0.13

8.00

0.13

8.00

0.13

8.00

0.13

6'401

6'450

310.00

4.82

175.00

2.72

86.00

1.34

34.00

0.53

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'451

6'500

317.00

4.90

182.00

2.81

91.00

1.41

35.00

0.54

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'501

6'550

323.00

4.95

187.00

2.87

94.00

1.44

37.00

0.57

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'551

6'600

329.00

5.00

191.00

2.90

97.00

1.48

39.00

0.59

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'601

6'650

336.00

5.07

198.00

2.99

101.00

1.52

41.00

0.62

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'651

6'700

342.00

5.12

203.00

3.04

105.00

1.57

43.00

0.64

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'701

6'750

347.00

5.16

207.00

3.08

108.00

1.61

45.00

0.67

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'751

6'800

355.00

5.24

214.00

3.16

113.00

1.67

48.00

0.71

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'801

6'850

361.00

5.29

219.00

3.21

116.00

1.70

50.00

0.73

8.00

0.12

8.00

0.12

8.00

0.12

8.00

0.12

6'851

6'900

368.00

5.35

225.00

3.27

122.00

1.77

52.00

0.76

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.

373.00

%

5.39

Fr.

230.00

%

3.32

Fr.

125.00

%

1.81

Fr.

54.00

%

0.78

Fr.

8.00

%

0.12

Fr.

8.00

%

0.12

Fr.

8.00

%

0.12

8.00

0.12

6'951

7'000

379.00

5.43

235.00

3.37

129.00

1.85

57.00

0.82

8.00

0.11

8.00

0.11

8.00

0.11

8.00

0.11

7'001

7'050

387.00

5.51

242.00

3.44

134.00

1.91

60.00

0.85

25.00

0.36

8.00

0.11

8.00

0.11

8.00

0.11

7'051

7'100

393.00

5.55

247.00

3.49

138.00

1.95

63.00

0.89

26.00

0.37

8.00

0.11

8.00

0.11

8.00

0.11

7'101

7'150

400.00

5.61

253.00

3.55

144.00

2.02

66.00

0.93

27.00

0.38

8.00

0.11

8.00

0.11

8.00

0.11

7'151

7'200

407.00

5.67

258.00

3.60

148.00

2.06

69.00

0.96

28.00

0.39

8.00

0.11

8.00

0.11

8.00

0.11

7'201

7'250

415.00

5.74

265.00

3.67

154.00

2.13

72.00

1.00

30.00

0.42

8.00

0.11

8.00

0.11

8.00

0.11

7'251

7'300

421.00

5.79

270.00

3.71

158.00

2.17

75.00

1.03

30.00

0.41

8.00

0.11

8.00

0.11

8.00

0.11

7'301

7'350

429.00

5.86

279.00

3.81

164.00

2.24

79.00

1.08

32.00

0.44

8.00

0.11

8.00

0.11

8.00

0.11

7'351

7'400

436.00

5.91

285.00

3.86

169.00

2.29

82.00

1.11

32.00

0.43

8.00

0.11

8.00

0.11

8.00

0.11

7'401

7'450

444.00

5.98

292.00

3.93

175.00

2.36

86.00

1.16

34.00

0.46

8.00

0.11

8.00

0.11

8.00

0.11

7'451

7'500

450.00

6.02

298.00

3.99

179.00

2.39

89.00

1.19

35.00

0.47

8.00

0.11

8.00

0.11

8.00

0.11

7'501

7'550

456.00

6.06

304.00

4.04

184.00

2.45

92.00

1.22

36.00

0.48

8.00

0.11

8.00

0.11

8.00

0.11

7'551

7'600

464.00

6.13

311.00

4.11

191.00

2.52

97.00

1.28

39.00

0.51

8.00

0.11

8.00

0.11

8.00

0.11

7'601

7'650

471.00

6.18

317.00

4.16

196.00

2.57

100.00

1.31

40.00

0.52

8.00

0.10

8.00

0.10

8.00

0.10

7'651

7'700

479.00

6.24

324.00

4.22

202.00

2.63

105.00

1.37

43.00

0.56

8.00

0.10

8.00

0.10

8.00

0.10

7'701

7'750

485.00

6.28

330.00

4.27

207.00

2.68

108.00

1.40

45.00

0.58

8.00

0.10

8.00

0.10

8.00

0.10

7'751

7'800

493.00

6.34

337.00

4.33

214.00

2.75

113.00

1.45

48.00

0.62

8.00

0.10

8.00

0.10

8.00

0.10

7'801

7'850

500.00

6.39

344.00

4.40

219.00

2.80

116.00

1.48

50.00

0.64

8.00

0.10

8.00

0.10

8.00

0.10

7'851

7'900

508.00

6.45

351.00

4.46

225.00

2.86

122.00

1.55

52.00

0.66

8.00

0.10

8.00

0.10

8.00

0.10

7'901

7'950

515.00

6.50

358.00

4.52

230.00

2.90

126.00

1.59

55.00

0.69

8.00

0.10

8.00

0.10

8.00

0.10

7'951

8'000

522.00

6.55

365.00

4.58

237.00

2.97

131.00

1.64

58.00

0.73

8.00

0.10

8.00

0.10

8.00

0.10

8'001

8'050

529.00

6.59

372.00

4.64

242.00

3.02

135.00

1.68

60.00

0.75

25.00

0.31

8.00

0.10

8.00

0.10

8'051

8'100

537.00

6.65

379.00

4.69

249.00

3.08

140.00

1.73

64.00

0.79

27.00

0.33

8.00

0.10

8.00

0.10

8'101

8'150

544.00

6.70

386.00

4.75

254.00

3.13

144.00

1.77

66.00

0.81

28.00

0.34

8.00

0.10

8.00

0.10

8'151

8'200

551.00

6.74

394.00

4.82

260.00

3.18

150.00

1.83

70.00

0.86

29.00

0.35

8.00

0.10

8.00

0.10

8'201

8'250

558.00

6.78

401.00

4.88

265.00

3.22

154.00

1.87

73.00

0.89

30.00

0.36

8.00

0.10

8.00

0.10

8'251

8'300

564.00

6.82

407.00

4.92

270.00

3.26

158.00

1.91

75.00

0.91

30.00

0.36

8.00

0.10

8.00

0.10

8'301

8'350

572.00

6.87

414.00

4.97

276.00

3.32

164.00

1.97

79.00

0.95

32.00

0.38

8.00

0.10

8.00

0.10

8'351

8'400

579.00

6.91

421.00

5.03

281.00

3.36

169.00

2.02

82.00

0.98

32.00

0.38

8.00

0.10

8.00

0.10

8'401

8'450

586.00

6.96

429.00

5.09

288.00

3.42

175.00

2.08

86.00

1.02

34.00

0.40

8.00

0.09

8.00

0.09

8'451

8'500

593.00

7.00

436.00

5.14

293.00

3.46

180.00

2.12

89.00

1.05

35.00

0.41

8.00

0.09

8.00

0.09

8'501

8'550

601.00

7.05

443.00

5.20

299.00

3.51

186.00

2.18

94.00

1.10

37.00

0.43

8.00

0.09

8.00

0.09

8'551

8'600

607.00

7.08

450.00

5.25

305.00

3.56

191.00

2.23

97.00

1.13

39.00

0.45

8.00

0.09

8.00

0.09

8'601

8'650

615.00

7.13

458.00

5.31

311.00

3.61

198.00

2.30

101.00

1.17

41.00

0.48

8.00

0.09

8.00

0.09

8'651

8'700

622.00

7.17

465.00

5.36

316.00

3.64

203.00

2.34

105.00

1.21

43.00

0.50

8.00

0.09

8.00

0.09

8'701

8'750

630.00

7.22

472.00

5.41

323.00

3.70

209.00

2.40

110.00

1.26

46.00

0.53

8.00

0.09

8.00

0.09

8'751

8'800

636.00

7.25

479.00

5.46

328.00

3.74

214.00

2.44

113.00

1.29

48.00

0.55

8.00

0.09

8.00

0.09

8'801

8'850

644.00

7.30

487.00

5.52

334.00

3.78

221.00

2.50

118.00

1.34

51.00

0.58

8.00

0.09

8.00

0.09

8'851

8'900

651.00

7.34

493.00

5.55

339.00

3.82

226.00

2.55

122.00

1.37

53.00

0.60

8.00

0.09

8.00

0.09

8'901

8'950

659.00

7.38

501.00

5.61

346.00

3.88

232.00

2.60

127.00

1.42

56.00

0.63

8.00

0.09

8.00

0.09

8'951

9'000

667.00

7.43

508.00

5.66

351.00

3.91

237.00

2.64

131.00

1.46

58.00

0.65

8.00

0.09

8.00

0.09

9'001

9'050

673.00

7.46

514.00

5.70

355.00

3.93

242.00

2.68

135.00

1.50

60.00

0.66

25.00

0.28

25.00

0.28

9'051

9'100

681.00

7.50

522.00

5.75

364.00

4.01

249.00

2.74

140.00

1.54

64.00

0.71

27.00

0.30

27.00

0.30

9'101

9'150

688.00

7.54

528.00

5.79

371.00

4.07

254.00

2.78

144.00

1.58

66.00

0.72

28.00

0.31

28.00

0.31

9'151

9'200

697.00

7.60

536.00

5.84

379.00

4.13

260.00

2.83

150.00

1.63

70.00

0.76

29.00

0.32

29.00

0.32

9'201

9'250

704.00

7.63

543.00

5.89

385.00

4.17

265.00

2.87

154.00

1.67

73.00

0.79

30.00

0.33

30.00

0.33

9'251

9'300

712.00

7.68

551.00

5.94

393.00

4.24

272.00

2.93

160.00

1.73

76.00

0.82

31.00

0.33

31.00

0.33

9'301

9'350

719.00

7.71

557.00

5.97

400.00

4.29

277.00

2.97

165.00

1.77

79.00

0.85

32.00

0.34

32.00

0.34

9'351

9'400

727.00

7.75

565.00

6.03

408.00

4.35

283.00

3.02

171.00

1.82

83.00

0.89

33.00

0.35

33.00

0.35

9'401

9'450

734.00

7.79

572.00

6.07

414.00

4.39

288.00

3.06

175.00

1.86

86.00

0.91

34.00

0.36

34.00

0.36

9'451

9'500

742.00

7.83

580.00

6.12

422.00

4.45

295.00

3.11

182.00

1.92

91.00

0.96

35.00

0.37

35.00

0.37

9'501

9'550

750.00

7.87

586.00

6.15

429.00

4.50

300.00

3.15

187.00

1.96

94.00

0.99

37.00

0.39

37.00

0.39

9'551

9'600

758.00

7.92

594.00

6.20

437.00

4.56

306.00

3.20

193.00

2.02

98.00

1.02

39.00

0.41

39.00

0.41

9'601

9'650

765.00

7.95

601.00

6.24

443.00

4.60

311.00

3.23

198.00

2.06

102.00

1.06

41.00

0.43

41.00

0.43

9'651

9'700

773.00

7.99

609.00

6.29

451.00

4.66

318.00

3.29

205.00

2.12

106.00

1.10

44.00

0.45

44.00

0.45

9'701

9'750

780.00

8.02

617.00

6.34

458.00

4.71

323.00

3.32

210.00

2.16

110.00

1.13

46.00

0.47

46.00

0.47

9'751

9'800

788.00

8.06

625.00

6.39

466.00

4.77

329.00

3.37

216.00

2.21

115.00

1.18

49.00

0.50

49.00

0.50

9'801

9'850

795.00

8.09

631.00

6.42

472.00

4.80

334.00

3.40

221.00

2.25

118.00

1.20

51.00

0.52

51.00

0.52

9'851

9'900

802.00

8.12

638.00

6.46

478.00

4.84

339.00

3.43

226.00

2.29

122.00

1.24

53.00

0.54

53.00

0.54

9'901

9'950

810.00

8.16

647.00

6.52

486.00

4.90

346.00

3.49

232.00

2.34

127.00

1.28

56.00

0.56

56.00

0.56

9'951

10'000

817.00

8.19

654.00

6.56

493.00

4.94

351.00

3.52

237.00

2.38

131.00

1.31

58.00

0.58

58.00

0.58

10'001

10'050

825.00

8.23

662.00

6.60

501.00

5.00

357.00

3.56

244.00

2.43

136.00

1.36

61.00

0.61

61.00

0.61

10'051

10'100

833.00

8.27

669.00

6.64

507.00

5.03

362.00

3.59

249.00

2.47

140.00

1.39

64.00

0.64

64.00

0.64

10'101

10'150

841.00

8.31

677.00

6.69

515.00

5.09

369.00

3.64

256.00

2.53

146.00

1.44

67.00

0.66

67.00

0.66

10'151

10'200

848.00

8.33

684.00

6.72

522.00

5.13

374.00

3.68

261.00

2.57

150.00

1.47

70.00

0.69

70.00

0.69

10'201

10'250

856.00

8.37

692.00

6.77

530.00

5.18

381.00

3.73

267.00

2.61

156.00

1.53

74.00

0.72

74.00

0.72

10'251

10'300

863.00

8.40

700.00

6.81

536.00

5.22

386.00

3.76

272.00

2.65

160.00

1.56

77.00

0.75

77.00

0.75

3

Für in ungetrennter Ehe lebende

Ehegatten, bei welchen nur

ein Ehegatte erwerbstätig ist

Stufe von

Stufe bis

Fr.

Fr.

Fr.

871.00

%

8.44

Fr.

708.00

%

6.86

Fr.

544.00

%

5.27

Fr.

393.00

%

3.81

Fr.

279.00

%

2.70

Fr.

167.00

%

1.62

Fr.

80.00

%

0.77

80.00

0.77

10'351

10'400

879.00

8.47

715.00

6.89

551.00

5.31

398.00

3.84

284.00

2.74

171.00

1.65

83.00

0.80

83.00

0.80

10'401

10'450

887.00

8.51

723.00

6.94

560.00

5.37

405.00

3.88

290.00

2.78

177.00

1.70

88.00

0.84

88.00

0.84

10'451

10'500

895.00

8.54

730.00

6.97

567.00

5.41

410.00

3.91

295.00

2.82

182.00

1.74

91.00

0.87

91.00

0.87

10'501

10'550

903.00

8.58

738.00

7.01

575.00

5.46

417.00

3.96

302.00

2.87

189.00

1.80

95.00

0.90

95.00

0.90

10'551

10'600

911.00

8.61

746.00

7.05

582.00

5.50

422.00

3.99

307.00

2.90

193.00

1.83

98.00

0.93

98.00

0.93

10'601

10'650

918.00

8.64

752.00

7.08

588.00

5.53

427.00

4.02

311.00

2.93

198.00

1.86

102.00

0.96

102.00

0.96

10'651

10'700

927.00

8.68

760.00

7.12

597.00

5.59

436.00

4.08

318.00

2.98

205.00

1.92

106.00

0.99

106.00

0.99

10'701

10'750

935.00

8.72

767.00

7.15

604.00

5.63

443.00

4.13

323.00

3.01

210.00

1.96

110.00

1.03

110.00

1.03

10'751

10'800

943.00

8.75

775.00

7.19

612.00

5.68

451.00

4.19

329.00

3.05

216.00

2.00

115.00

1.07

115.00

1.07

10'801

10'850

951.00

8.79

783.00

7.23

619.00

5.72

457.00

4.22

335.00

3.09

221.00

2.04

118.00

1.09

118.00

1.09

10'851

10'900

960.00

8.83

791.00

7.27

627.00

5.77

465.00

4.28

341.00

3.14

228.00

2.10

123.00

1.13

123.00

1.13

10'901

10'950

968.00

8.86

798.00

7.30

634.00

5.80

472.00

4.32

346.00

3.17

233.00

2.13

127.00

1.16

127.00

1.16

10'951

11'000

977.00

8.90

806.00

7.34

643.00

5.86

480.00

4.37

353.00

3.22

239.00

2.18

133.00

1.21

133.00

1.21

11'001

11'050

985.00

8.93

814.00

7.38

650.00

5.90

486.00

4.41

358.00

3.25

244.00

2.21

136.00

1.23

136.00

1.23

11'051

11'100

993.00

8.97

822.00

7.42

658.00

5.94

495.00

4.47

364.00

3.29

251.00

2.27

142.00

1.28

142.00

1.28

11'101

11'150

1'001.00

9.00

829.00

7.45

665.00

5.98

502.00

4.51

370.00

3.33

256.00

2.30

146.00

1.31

146.00

1.31

11'151

11'200

1'010.00

9.04

838.00

7.50

673.00

6.02

510.00

4.56

376.00

3.36

262.00

2.34

152.00

1.36

152.00

1.36

11'201

11'250

1'018.00

9.07

845.00

7.53

681.00

6.07

517.00

4.61

382.00

3.40

268.00

2.39

156.00

1.39

156.00

1.39

11'251

11'300

1'027.00

9.11

854.00

7.57

689.00

6.11

525.00

4.66

388.00

3.44

274.00

2.43

162.00

1.44

162.00

1.44

11'301

11'350

1'034.00

9.13

861.00

7.60

696.00

6.15

532.00

4.70

394.00

3.48

279.00

2.46

167.00

1.47

167.00

1.47

11'351

11'400

1'042.00

9.16

869.00

7.64

703.00

6.18

539.00

4.74

398.00

3.50

284.00

2.50

171.00

1.50

171.00

1.50

11'401

11'450

1'051.00

9.20

877.00

7.68

711.00

6.22

547.00

4.79

405.00

3.54

290.00

2.54

177.00

1.55

177.00

1.55

11'451

11'500

1'058.00

9.22

885.00

7.71

718.00

6.26

554.00

4.83

410.00

3.57

295.00

2.57

182.00

1.59

182.00

1.59

11'501

11'550

1'067.00

9.26

893.00

7.75

726.00

6.30

563.00

4.89

417.00

3.62

302.00

2.62

189.00

1.64

189.00

1.64

11'551

11'600

1'075.00

9.29

901.00

7.78

733.00

6.33

570.00

4.92

422.00

3.65

307.00

2.65

193.00

1.67

193.00

1.67

11'601

11'650

1'084.00

9.32

910.00

7.83

742.00

6.38

578.00

4.97

429.00

3.69

313.00

2.69

200.00

1.72

200.00

1.72

11'651

11'700

1'092.00

9.35

918.00

7.86

749.00

6.42

585.00

5.01

434.00

3.72

318.00

2.72

205.00

1.76

205.00

1.76

11'701

11'750

1'101.00

9.39

927.00

7.91

757.00

6.46

594.00

5.07

441.00

3.76

325.00

2.77

212.00

1.81

212.00

1.81

11'751

11'800

1'109.00

9.42

935.00

7.94

764.00

6.49

601.00

5.10

446.00

3.79

330.00

2.80

217.00

1.84

217.00

1.84

11'801

11'850

1'118.00

9.45

943.00

7.97

772.00

6.53

609.00

5.15

453.00

3.83

336.00

2.84

223.00

1.89

223.00

1.89

11'851

11'900

1'127.00

9.49

952.00

8.02

780.00

6.57

616.00

5.19

458.00

3.86

342.00

2.88

228.00

1.92

228.00

1.92

11'901

11'950

1'136.00

9.53

960.00

8.05

789.00

6.62

624.00

5.23

465.00

3.90

348.00

2.92

235.00

1.97

235.00

1.97

11'951

12'000

1'144.00

9.55

968.00

8.08

797.00

6.66

632.00

5.28

470.00

3.92

353.00

2.95

240.00

2.00

240.00

2.00

12'001

12'050

1'153.00

9.59

977.00

8.12

805.00

6.69

640.00

5.32

477.00

3.97

360.00

2.99

246.00

2.05

246.00

2.05

12'051

12'100

1'162.00

9.62

985.00

8.16

813.00

6.73

647.00

5.36

482.00

3.99

365.00

3.02

251.00

2.08

251.00

2.08

12'101

12'150

1'171.00

9.66

994.00

8.20

822.00

6.78

655.00

5.40

492.00

4.06

371.00

3.06

258.00

2.13

258.00

2.13

12'151

12'200

1'179.00

9.68

1'001.00

8.22

828.00

6.80

662.00

5.44

498.00

4.09

376.00

3.09

262.00

2.15

262.00

2.15

12'201

12'250

1'187.00

9.71

1'009.00

8.25

836.00

6.84

669.00

5.47

505.00

4.13

382.00

3.12

268.00

2.19

268.00

2.19

12'251

12'300

1'196.00

9.74

1'017.00

8.29

845.00

6.88

677.00

5.52

514.00

4.19

388.00

3.16

274.00

2.23

274.00

2.23

12'301

12'350

1'204.00

9.77

1'025.00

8.32

852.00

6.91

684.00

5.55

521.00

4.23

394.00

3.20

279.00

2.26

279.00

2.26

12'351

12'400

1'214.00

9.81

1'034.00

8.36

861.00

6.96

693.00

5.60

529.00

4.27

400.00

3.23

286.00

2.31

286.00

2.31

12'401

12'450

1'222.00

9.84

1'042.00

8.39

869.00

6.99

700.00

5.63

536.00

4.31

405.00

3.26

291.00

2.34

291.00

2.34

12'451

12'500

1'231.00

9.87

1'052.00

8.43

877.00

7.03

708.00

5.68

545.00

4.37

412.00

3.30

297.00

2.38

297.00

2.38

12'501

12'550

1'240.00

9.90

1'060.00

8.46

885.00

7.07

716.00

5.72

552.00

4.41

417.00

3.33

302.00

2.41

302.00

2.41

12'551

12'600

1'249.00

9.93

1'069.00

8.50

894.00

7.11

724.00

5.76

560.00

4.45

424.00

3.37

309.00

2.46

309.00

2.46

12'601

12'650

1'259.00

9.97

1'079.00

8.55

904.00

7.16

733.00

5.81

569.00

4.51

431.00

3.41

316.00

2.50

316.00

2.50

12'651

12'700

1'268.00

10.00

1'088.00

8.58

912.00

7.20

741.00

5.85

576.00

4.54

437.00

3.45

321.00

2.53

321.00

2.53

12'701

12'750

1'277.00

10.04

1'097.00

8.62

921.00

7.24

750.00

5.89

585.00

4.60

443.00

3.48

327.00

2.57

327.00

2.57

12'751

12'800

1'285.00

10.06

1'105.00

8.65

929.00

7.27

758.00

5.93

592.00

4.63

449.00

3.51

332.00

2.60

332.00

2.60

12'801

12'850

1'294.00

10.09

1'115.00

8.69

937.00

7.31

766.00

5.97

600.00

4.68

455.00

3.55

339.00

2.64

339.00

2.64

12'851

12'900

1'304.00

10.13

1'123.00

8.72

945.00

7.34

774.00

6.01

607.00

4.71

461.00

3.58

344.00

2.67

344.00

2.67

12'901

12'950

1'313.00

10.16

1'132.00

8.76

954.00

7.38

783.00

6.06

616.00

4.77

467.00

3.61

350.00

2.71

350.00

2.71

12'951

13'000

1'322.00

10.19

1'141.00

8.79

962.00

7.41

790.00

6.09

623.00

4.80

473.00

3.65

355.00

2.74

355.00

2.74

13'001

13'050

1'332.00

10.23

1'150.00

8.83

971.00

7.45

799.00

6.13

631.00

4.84

479.00

3.68

362.00

2.78

362.00

2.78

13'051

13'100

1'341.00

10.26

1'159.00

8.86

979.00

7.49

807.00

6.17

638.00

4.88

485.00

3.71

367.00

2.81

367.00

2.81

13'101

13'150

1'350.00

10.29

1'168.00

8.90

988.00

7.53

815.00

6.21

647.00

4.93

491.00

3.74

374.00

2.85

374.00

2.85

13'151

13'200

1'360.00

10.32

1'177.00

8.93

997.00

7.57

823.00

6.25

654.00

4.96

497.00

3.77

379.00

2.88

379.00

2.88

13'201

13'250

1'369.00

10.35

1'186.00

8.97

1'006.00

7.61

832.00

6.29

662.00

5.01

503.00

3.80

386.00

2.92

386.00

2.92

13'251

13'300

1'378.00

10.38

1'194.00

8.99

1'014.00

7.64

839.00

6.32

670.00

5.05

508.00

3.83

391.00

2.95

391.00

2.95

13'301

13'350

1'388.00

10.42

1'203.00

9.03

1'024.00

7.68

848.00

6.36

679.00

5.10

515.00

3.86

398.00

2.99

398.00

2.99

13'351

13'400

1'397.00

10.44

1'212.00

9.06

1'032.00

7.72

856.00

6.40

686.00

5.13

520.00

3.89

403.00

3.01

403.00

3.01

13'401

13'450

1'406.00

10.47

1'221.00

9.09

1'041.00

7.75

865.00

6.44

695.00

5.18

530.00

3.95

410.00

3.05

410.00

3.05

13'451

13'500

1'417.00

10.52

1'231.00

9.14

1'051.00

7.80

874.00

6.49

705.00

5.23

539.00

4.00

417.00

3.09

417.00

3.09

13'501

13'550

1'426.00

10.54

1'240.00

9.17

1'060.00

7.84

882.00

6.52

712.00

5.26

546.00

4.04

422.00

3.12

422.00

3.12

13'551

13'600

1'435.00

10.57

1'249.00

9.20

1'069.00

7.87

891.00

6.56

721.00

5.31

554.00

4.08

429.00

3.16

429.00

3.16

13'601

13'650

1'446.00

10.61

1'260.00

9.25

1'079.00

7.92

901.00

6.61

730.00

5.36

563.00

4.13

436.00

3.20

436.00

3.20

13'651

13'700

1'455.00

10.64

1'269.00

9.28

1'087.00

7.95

909.00

6.65

738.00

5.40

570.00

4.17

441.00

3.22

441.00

3.22

4

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

1'464.00

%

10.67

Fr. %

1'278.00 9.31

Fr.

1'097.00

%

7.99

Fr.

917.00

%

6.68

Fr.

746.00

%

5.44

Fr.

579.00

%

4.22

Fr.

448.00

%

3.26

448.00

3.26

13'751

13'800

1'475.00

10.71

1'289.00 9.36

1'107.00

8.04

927.00

6.73

756.00

5.49

588.00

4.27

455.00

3.30

455.00

3.30

13'801

13'850

1'485.00

10.74

1'298.00 9.39

1'115.00

8.07

935.00

6.76

764.00

5.53

595.00

4.30

461.00

3.33

461.00

3.33

13'851

13'900

1'495.00

10.77

1'307.00 9.42

1'124.00

8.10

944.00

6.80

772.00

5.56

603.00

4.35

467.00

3.37

467.00

3.37

13'901

13'950

1'506.00

10.82

1'318.00 9.46

1'135.00

8.15

955.00

6.86

782.00

5.62

612.00

4.39

474.00

3.40

474.00

3.40

13'951

14'000

1'515.00

10.84

1'327.00 9.50

1'143.00

8.18

963.00

6.89

790.00

5.65

620.00

4.44

480.00

3.43

480.00

3.43

14'001

14'050

1'525.00

10.87

1'337.00 9.53

1'152.00

8.21

972.00

6.93

798.00

5.69

628.00

4.48

486.00

3.47

486.00

3.47

14'051

14'100

1'536.00

10.91

1'347.00 9.57

1'163.00

8.26

983.00

6.98

808.00

5.74

638.00

4.53

493.00

3.50

493.00

3.50

14'101

14'150

1'546.00

10.95

1'356.00 9.60

1'171.00

8.29

991.00

7.02

815.00

5.77

646.00

4.57

499.00

3.53

499.00

3.53

14'151

14'200

1'555.00

10.97

1'366.00 9.64

1'180.00

8.32

1'000.00

7.05

824.00

5.81

654.00

4.61

505.00

3.56

505.00

3.56

14'201

14'250

1'565.00

11.00

1'374.00 9.66

1'188.00

8.35

1'008.00

7.09

832.00

5.85

662.00

4.65

511.00

3.59

511.00

3.59

14'251

14'300

1'576.00

11.04

1'385.00 9.70

1'199.00

8.40

1'019.00

7.14

841.00

5.89

671.00

4.70

518.00

3.63

518.00

3.63

14'301

14'350

1'586.00

11.07

1'395.00 9.74

1'209.00

8.44

1'028.00

7.18

850.00

5.93

680.00

4.75

525.00

3.66

525.00

3.66

14'351

14'400

1'595.00

11.10

1'404.00 9.77

1'217.00

8.47

1'036.00

7.21

857.00

5.96

688.00

4.79

530.00

3.69

530.00

3.69

14'401

14'450

1'607.00

11.14

1'414.00 9.80

1'228.00

8.51

1'047.00

7.26

867.00

6.01

697.00

4.83

537.00

3.72

537.00

3.72

14'451

14'500

1'616.00

11.16

1'424.00 9.84

1'238.00

8.55

1'056.00

7.30

876.00

6.05

706.00

4.88

544.00

3.76

544.00

3.76

14'501

14'550

1'626.00

11.19

1'433.00 9.87

1'247.00

8.59

1'064.00

7.33

884.00

6.09

713.00

4.91

549.00

3.78

549.00

3.78

14'551

14'600

1'638.00

11.24

1'445.00 9.91

1'258.00

8.63

1'074.00

7.37

894.00

6.13

723.00

4.96

556.00

3.81

556.00

3.81

14'601

14'650

1'648.00

11.27

1'455.00 9.95

1'267.00

8.66

1'084.00

7.41

904.00

6.18

732.00

5.01

563.00

3.85

563.00

3.85

14'651

14'700

1'658.00

11.30

1'464.00 9.98

1'276.00

8.70

1'092.00

7.44

912.00

6.21

739.00

5.04

568.00

3.87

568.00

3.87

14'701

14'750

1'670.00

11.34

1'475.00 10.02

1'287.00

8.74

1'102.00

7.48

922.00

6.26

749.00

5.09

579.00

3.93

579.00

3.93

14'751

14'800

1'680.00

11.37

1'485.00 10.05

1'296.00

8.77

1'111.00

7.52

931.00

6.30

757.00

5.12

588.00

3.98

588.00

3.98

14'801

14'850

1'690.00

11.40

1'494.00 10.08

1'305.00

8.80

1'120.00

7.55

940.00

6.34

765.00

5.16

595.00

4.01

595.00

4.01

14'851

14'900

1'702.00

11.44

1'506.00 10.12

1'316.00

8.85

1'130.00

7.60

950.00

6.39

775.00

5.21

605.00

4.07

605.00

4.07

14'901

14'950

1'712.00

11.47

1'516.00 10.16

1'325.00

8.88

1'139.00

7.63

959.00

6.43

783.00

5.25

614.00

4.11

614.00

4.11

14'951

15'000

1'721.00

11.49

1'525.00 10.18

1'334.00

8.91

1'148.00

7.67

967.00

6.46

791.00

5.28

621.00

4.15

621.00

4.15

15'001

15'050

1'733.00

11.53

1'536.00 10.22

1'345.00

8.95

1'159.00

7.71

978.00

6.51

801.00

5.33

631.00

4.20

631.00

4.20

15'051

15'100

1'744.00

11.57

1'546.00 10.26

1'354.00

8.98

1'168.00

7.75

987.00

6.55

809.00

5.37

639.00

4.24

639.00

4.24

15'101

15'150

1'754.00

11.60

1'555.00 10.28

1'363.00

9.01

1'177.00

7.78

995.00

6.58

817.00

5.40

647.00

4.28

647.00

4.28

15'151

15'200

1'767.00

11.64

1'567.00 10.33

1'374.00

9.05

1'188.00

7.83

1'006.00

6.63

826.00

5.44

657.00

4.33

657.00

4.33

15'201

15'250

1'777.00

11.67

1'577.00 10.36

1'384.00

9.09

1'197.00

7.86

1'015.00

6.67

835.00

5.48

665.00

4.37

665.00

4.37

15'251

15'300

1'787.00

11.70

1'587.00 10.39

1'393.00

9.12

1'206.00

7.90

1'023.00

6.70

843.00

5.52

673.00

4.41

673.00

4.41

15'301

15'350

1'800.00

11.75

1'599.00 10.43

1'405.00

9.17

1'217.00

7.94

1'034.00

6.75

854.00

5.57

682.00

4.45

682.00

4.45

15'351

15'400

1'810.00

11.77

1'609.00 10.47

1'415.00

9.20

1'227.00

7.98

1'043.00

6.78

863.00

5.61

691.00

4.49

691.00

4.49

15'401

15'450

1'821.00

11.81

1'618.00 10.49

1'424.00

9.23

1'235.00

8.01

1'051.00

6.81

871.00

5.65

699.00

4.53

699.00

4.53

15'451

15'500

1'834.00

11.85

1'630.00 10.53

1'435.00

9.27

1'246.00

8.05

1'061.00

6.86

881.00

5.69

708.00

4.58

708.00

4.58

15'501

15'550

1'845.00

11.88

1'641.00 10.57

1'445.00

9.31

1'256.00

8.09

1'070.00

6.89

891.00

5.74

717.00

4.62

717.00

4.62

15'551

15'600

1'855.00

11.91

1'650.00 10.59

1'454.00

9.34

1'265.00

8.12

1'079.00

6.93

899.00

5.77

724.00

4.65

724.00

4.65

15'601

15'650

1'868.00

11.96

1'662.00 10.64

1'466.00

9.38

1'275.00

8.16

1'089.00

6.97

909.00

5.82

734.00

4.70

734.00

4.70

15'651

15'700

1'880.00

11.99

1'672.00 10.67

1'476.00

9.42

1'285.00

8.20

1'099.00

7.01

918.00

5.86

743.00

4.74

743.00

4.74

15'701

15'750

1'891.00

12.03

1'682.00 10.70

1'485.00

9.44

1'294.00

8.23

1'108.00

7.05

927.00

5.90

750.00

4.77

750.00

4.77

15'751

15'800

1'902.00

12.06

1'693.00 10.73

1'495.00

9.48

1'303.00

8.26

1'117.00

7.08

936.00

5.93

759.00

4.81

759.00

4.81

15'801

15'850

1'916.00

12.11

1'705.00 10.77

1'506.00

9.52

1'314.00

8.30

1'128.00

7.13

946.00

5.98

768.00

4.85

768.00

4.85

15'851

15'900

1'928.00

12.14

1'715.00 10.80

1'515.00

9.54

1'323.00

8.33

1'137.00

7.16

954.00

6.01

776.00

4.89

776.00

4.89

15'901

15'950

1'939.00

12.18

1'726.00 10.84

1'526.00

9.58

1'333.00

8.37

1'146.00

7.20

964.00

6.05

785.00

4.93

785.00

4.93

15'951

16'000

1'953.00

12.23

1'738.00 10.88

1'538.00

9.63

1'344.00

8.41

1'157.00

7.24

974.00

6.10

795.00

4.98

795.00

4.98

16'001

16'050

1'965.00

12.26

1'748.00 10.91

1'547.00

9.65

1'354.00

8.45

1'166.00

7.28

982.00

6.13

803.00

5.01

803.00

5.01

16'051

16'100

1'977.00

12.30

1'759.00 10.94

1'557.00

9.69

1'363.00

8.48

1'175.00

7.31

991.00

6.16

812.00

5.05

812.00

5.05

16'101

16'150

1'991.00

12.35

1'772.00 10.99

1'569.00

9.73

1'375.00

8.53

1'186.00

7.36

1'002.00

6.21

822.00

5.10

822.00

5.10

16'151

16'200

2'002.00

12.38

1'782.00 11.02

1'579.00

9.76

1'384.00

8.56

1'195.00

7.39

1'010.00

6.24

830.00

5.13

830.00

5.13

16'201

16'250

2'014.00

12.41

1'793.00 11.05

1'589.00

9.79

1'394.00

8.59

1'204.00

7.42

1'019.00

6.28

839.00

5.17

839.00

5.17

16'251

16'300

2'028.00

12.46

1'806.00 11.10

1'601.00

9.84

1'405.00

8.63

1'215.00

7.47

1'030.00

6.33

850.00

5.22

850.00

5.22

16'301

16'350

2'039.00

12.49

1'817.00 11.13

1'611.00

9.87

1'415.00

8.67

1'224.00

7.50

1'038.00

6.36

858.00

5.26

858.00

5.26

16'351

16'400

2'051.00

12.53

1'829.00 11.17

1'621.00

9.90

1'424.00

8.70

1'234.00

7.54

1'048.00

6.40

867.00

5.29

867.00

5.29

16'401

16'450

2'065.00

12.57

1'842.00 11.21

1'633.00

9.94

1'436.00

8.74

1'245.00

7.58

1'058.00

6.44

877.00

5.34

877.00

5.34

16'451

16'500

2'077.00

12.61

1'853.00 11.25

1'643.00

9.97

1'445.00

8.77

1'253.00

7.61

1'067.00

6.48

886.00

5.38

886.00

5.38

16'501

16'550

2'089.00

12.64

1'865.00 11.29

1'654.00

10.01

1'455.00

8.80

1'263.00

7.64

1'077.00

6.52

895.00

5.42

895.00

5.42

16'551

16'600

2'103.00

12.69

1'879.00 11.34

1'666.00

10.05

1'466.00

8.84

1'274.00

7.69

1'088.00

6.56

905.00

5.46

905.00

5.46

16'601

16'650

2'114.00

12.72

1'890.00 11.37

1'676.00

10.08

1'476.00

8.88

1'283.00

7.72

1'096.00

6.59

914.00

5.50

914.00

5.50

16'651

16'700

2'127.00

12.76

1'902.00 11.41

1'687.00

10.12

1'486.00

8.91

1'293.00

7.75

1'106.00

6.63

923.00

5.54

923.00

5.54

16'701

16'750

2'141.00

12.80

1'916.00 11.46

1'699.00

10.16

1'498.00

8.96

1'305.00

7.80

1'117.00

6.68

933.00

5.58

933.00

5.58

16'751

16'800

2'152.00

12.83

1'927.00 11.49

1'710.00

10.19

1'508.00

8.99

1'314.00

7.83

1'125.00

6.71

941.00

5.61

941.00

5.61

16'801

16'850

2'164.00

12.86

1'939.00 11.52

1'721.00

10.23

1'518.00

9.02

1'324.00

7.87

1'135.00

6.75

950.00

5.65

950.00

5.65

16'851

16'900

2'179.00

12.91

1'953.00 11.57

1'733.00

10.27

1'530.00

9.07

1'335.00

7.91

1'146.00

6.79

961.00

5.69

961.00

5.69

16'901

16'950

2'190.00

12.94

1'965.00 11.61

1'744.00

10.30

1'540.00

9.10

1'344.00

7.94

1'155.00

6.82

969.00

5.73

969.00

5.73

16'951

17'000

2'202.00

12.97

1'976.00 11.64

1'755.00

10.34

1'550.00

9.13

1'354.00

7.98

1'164.00

6.86

978.00

5.76

978.00

5.76

17'001

17'050

2'216.00

13.02

1'990.00 11.69

1'768.00

10.38

1'562.00

9.17

1'366.00

8.02

1'175.00

6.90

989.00

5.81

989.00

5.81

17'051

17'100

2'228.00

13.05

2'002.00 11.72

1'779.00

10.42

1'571.00

9.20

1'375.00

8.05

1'184.00

6.93

998.00

5.84

998.00

5.84

5

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

2'240.00

%

13.08

Fr. %

2'014.00 11.76

Fr.

1'791.00

%

10.46

Fr.

1'582.00

%

9.24

Fr.

1'385.00

%

8.09

Fr.

1'193.00

%

6.97

Fr.

1'007.00

%

5.88

1'007.00

5.88

17'151

17'200

2'252.00

13.11

2'025.00 11.79

1'802.00

10.49

1'592.00

9.27

1'394.00

8.12

1'202.00

7.00

1'016.00

5.92

1'016.00

5.92

17'201

17'250

2'266.00

13.16

2'039.00 11.84

1'816.00

10.54

1'604.00

9.31

1'405.00

8.16

1'213.00

7.04

1'027.00

5.96

1'027.00

5.96

17'251

17'300

2'278.00

13.19

2'051.00 11.87

1'828.00

10.58

1'615.00

9.35

1'415.00

8.19

1'223.00

7.08

1'036.00

6.00

1'036.00

6.00

17'301

17'350

2'289.00

13.21

2'062.00 11.90

1'839.00

10.61

1'625.00

9.38

1'425.00

8.23

1'232.00

7.11

1'045.00

6.03

1'045.00

6.03

17'351

17'400

2'303.00

13.25

2'076.00 11.95

1'853.00

10.66

1'637.00

9.42

1'437.00

8.27

1'243.00

7.15

1'056.00

6.08

1'056.00

6.08

17'401

17'450

2'316.00

13.29

2'088.00 11.98

1'865.00

10.70

1'648.00

9.46

1'447.00

8.30

1'253.00

7.19

1'065.00

6.11

1'065.00

6.11

17'451

17'500

2'327.00

13.32

2'100.00 12.02

1'876.00

10.74

1'658.00

9.49

1'457.00

8.34

1'262.00

7.22

1'074.00

6.15

1'074.00

6.15

17'501

17'550

2'341.00

13.36

2'114.00 12.06

1'890.00

10.78

1'671.00

9.53

1'468.00

8.38

1'274.00

7.27

1'085.00

6.19

1'085.00

6.19

17'551

17'600

2'353.00

13.39

2'126.00 12.10

1'902.00

10.82

1'682.00

9.57

1'479.00

8.42

1'284.00

7.31

1'095.00

6.23

1'095.00

6.23

17'601

17'650

2'365.00

13.42

2'138.00 12.13

1'913.00

10.85

1'693.00

9.61

1'488.00

8.44

1'293.00

7.34

1'103.00

6.26

1'103.00

6.26

17'651

17'700

2'379.00

13.46

2'152.00 12.18

1'927.00

10.90

1'706.00

9.65

1'500.00

8.49

1'304.00

7.38

1'114.00

6.30

1'114.00

6.30

17'701

17'750

2'391.00

13.49

2'164.00 12.21

1'939.00

10.94

1'717.00

9.69

1'511.00

8.52

1'314.00

7.41

1'124.00

6.34

1'124.00

6.34

17'751

17'800

2'403.00

13.52

2'176.00 12.24

1'950.00

10.97

1'728.00

9.72

1'520.00

8.55

1'323.00

7.44

1'132.00

6.37

1'132.00

6.37

17'801

17'850

2'417.00

13.56

2'190.00 12.29

1'964.00

11.02

1'741.00

9.77

1'532.00

8.59

1'335.00

7.49

1'143.00

6.41

1'143.00

6.41

17'851

17'900

2'429.00

13.59

2'202.00 12.32

1'976.00

11.05

1'753.00

9.81

1'543.00

8.63

1'345.00

7.52

1'153.00

6.45

1'153.00

6.45

17'901

17'950

2'441.00

13.62

2'213.00 12.35

1'987.00

11.09

1'764.00

9.84

1'553.00

8.66

1'354.00

7.55

1'162.00

6.48

1'162.00

6.48

17'951

18'000

2'455.00

13.66

2'228.00 12.39

2'001.00

11.13

1'778.00

9.89

1'565.00

8.71

1'365.00

7.59

1'173.00

6.53

1'173.00

6.53

18'001

18'050

2'467.00

13.69

2'240.00 12.43

2'013.00

11.17

1'790.00

9.93

1'576.00

8.74

1'376.00

7.63

1'183.00

6.56

1'183.00

6.56

18'051

18'100

2'478.00

13.71

2'251.00 12.45

2'025.00

11.20

1'802.00

9.97

1'586.00

8.77

1'385.00

7.66

1'192.00

6.59

1'192.00

6.59

18'101

18'150

2'493.00

13.75

2'265.00 12.50

2'039.00

11.25

1'815.00

10.01

1'599.00

8.82

1'397.00

7.71

1'203.00

6.64

1'203.00

6.64

18'151

18'200

2'505.00

13.78

2'277.00 12.53

2'050.00

11.28

1'827.00

10.05

1'609.00

8.85

1'408.00

7.75

1'213.00

6.67

1'213.00

6.67

18'201

18'250

2'516.00

13.81

2'289.00 12.56

2'062.00

11.31

1'839.00

10.09

1'620.00

8.89

1'417.00

7.78

1'223.00

6.71

1'223.00

6.71

18'251

18'300

2'530.00

13.84

2'303.00 12.60

2'076.00

11.36

1'853.00

10.14

1'633.00

8.94

1'429.00

7.82

1'234.00

6.75

1'234.00

6.75

18'301

18'350

2'542.00

13.87

2'315.00 12.63

2'088.00

11.39

1'865.00

10.18

1'644.00

8.97

1'439.00

7.85

1'244.00

6.79

1'244.00

6.79

18'351

18'400

2'554.00

13.90

2'327.00 12.66

2'100.00

11.43

1'876.00

10.21

1'654.00

9.00

1'449.00

7.89

1'253.00

6.82

1'253.00

6.82

18'401

18'450

2'568.00

13.94

2'341.00 12.71

2'114.00

11.47

1'890.00

10.26

1'668.00

9.05

1'461.00

7.93

1'264.00

6.86

1'264.00

6.86

18'451

18'500

2'580.00

13.96

2'353.00 12.74

2'126.00

11.51

1'902.00

10.29

1'679.00

9.09

1'471.00

7.96

1'274.00

6.90

1'274.00

6.90

18'501

18'550

2'592.00

13.99

2'365.00 12.77

2'137.00

11.54

1'913.00

10.33

1'690.00

9.12

1'481.00

7.99

1'284.00

6.93

1'284.00

6.93

18'551

18'600

2'606.00

14.03

2'379.00 12.81

2'152.00

11.59

1'927.00

10.37

1'704.00

9.17

1'493.00

8.04

1'295.00

6.97

1'295.00

6.97

18'601

18'650

2'618.00

14.06

2'391.00 12.84

2'164.00

11.62

1'939.00

10.41

1'716.00

9.21

1'504.00

8.08

1'305.00

7.01

1'305.00

7.01

18'651

18'700

2'630.00

14.08

2'402.00 12.86

2'175.00

11.65

1'950.00

10.44

1'727.00

9.25

1'514.00

8.11

1'314.00

7.04

1'314.00

7.04

18'701

18'750

2'642.00

14.11

2'415.00 12.90

2'187.00

11.68

1'962.00

10.48

1'739.00

9.29

1'525.00

8.14

1'324.00

7.07

1'324.00

7.07

18'751

18'800

2'656.00

14.15

2'429.00 12.94

2'202.00

11.73

1'976.00

10.52

1'753.00

9.34

1'537.00

8.19

1'336.00

7.12

1'336.00

7.12

18'801

18'850

2'667.00

14.17

2'440.00 12.96

2'213.00

11.76

1'987.00

10.56

1'764.00

9.37

1'547.00

8.22

1'346.00

7.15

1'346.00

7.15

18'851

18'900

2'679.00

14.19

2'452.00 12.99

2'225.00

11.79

1'999.00

10.59

1'776.00

9.41

1'558.00

8.25

1'356.00

7.18

1'356.00

7.18

18'901

18'950

2'694.00

14.24

2'467.00 13.04

2'239.00

11.83

2'013.00

10.64

1'790.00

9.46

1'571.00

8.30

1'368.00

7.23

1'368.00

7.23

18'951

19'000

2'705.00

14.26

2'478.00 13.06

2'251.00

11.86

2'024.00

10.67

1'801.00

9.49

1'581.00

8.33

1'378.00

7.26

1'378.00

7.26

19'001

19'050

2'717.00

14.28

2'490.00 13.09

2'263.00

11.89

2'036.00

10.70

1'813.00

9.53

1'592.00

8.37

1'388.00

7.30

1'388.00

7.30

19'051

19'100

2'731.00

14.32

2'504.00 13.13

2'277.00

11.94

2'050.00

10.75

1'827.00

9.58

1'606.00

8.42

1'400.00

7.34

1'400.00

7.34

19'101

19'150

2'743.00

14.34

2'516.00 13.16

2'289.00

11.97

2'062.00

10.78

1'838.00

9.61

1'616.00

8.45

1'410.00

7.37

1'410.00

7.37

19'151

19'200

2'755.00

14.37

2'528.00 13.18

2'301.00

12.00

2'074.00

10.82

1'850.00

9.65

1'628.00

8.49

1'420.00

7.41

1'420.00

7.41

19'201

19'250

2'769.00

14.40

2'542.00 13.22

2'315.00

12.04

2'088.00

10.86

1'864.00

9.70

1'641.00

8.54

1'432.00

7.45

1'432.00

7.45

19'251

19'300

2'781.00

14.43

2'554.00 13.25

2'326.00

12.07

2'099.00

10.89

1'876.00

9.73

1'653.00

8.58

1'442.00

7.48

1'442.00

7.48

19'301

19'350

2'793.00

14.45

2'566.00 13.28

2'339.00

12.10

2'111.00

10.92

1'888.00

9.77

1'664.00

8.61

1'453.00

7.52

1'453.00

7.52

19'351

19'400

2'807.00

14.49

2'580.00 13.32

2'353.00

12.14

2'126.00

10.97

1'901.00

9.81

1'678.00

8.66

1'465.00

7.56

1'465.00

7.56

19'401

19'450

2'819.00

14.51

2'591.00 13.34

2'364.00

12.17

2'137.00

11.00

1'913.00

9.85

1'690.00

8.70

1'475.00

7.59

1'475.00

7.59

19'451

19'500

2'831.00

14.54

2'604.00 13.37

2'376.00

12.20

2'149.00

11.03

1'925.00

9.88

1'702.00

8.74

1'486.00

7.63

1'486.00

7.63

19'501

19'550

2'845.00

14.57

2'618.00 13.41

2'391.00

12.25

2'163.00

11.08

1'939.00

9.93

1'716.00

8.79

1'498.00

7.67

1'498.00

7.67

19'551

19'600

2'856.00

14.59

2'629.00 13.43

2'402.00

12.27

2'175.00

11.11

1'950.00

9.96

1'727.00

8.82

1'509.00

7.71

1'509.00

7.71

19'601

19'650

2'868.00

14.61

2'641.00 13.46

2'414.00

12.30

2'187.00

11.14

1'962.00

10.00

1'739.00

8.86

1'520.00

7.75

1'520.00

7.75

19'651

19'700

2'883.00

14.65

2'656.00 13.50

2'428.00

12.34

2'201.00

11.19

1'976.00

10.04

1'753.00

8.91

1'533.00

7.79

1'533.00

7.79

19'701

19'750

2'894.00

14.67

2'667.00 13.52

2'440.00

12.37

2'213.00

11.22

1'987.00

10.07

1'764.00

8.94

1'543.00

7.82

1'543.00

7.82

19'751

19'800

2'906.00

14.70

2'679.00 13.55

2'452.00

12.40

2'225.00

11.25

1'999.00

10.11

1'776.00

8.98

1'554.00

7.86

1'554.00

7.86

19'801

19'850

2'920.00

14.73

2'693.00 13.58

2'466.00

12.44

2'239.00

11.29

2'013.00

10.15

1'790.00

9.03

1'568.00

7.91

1'568.00

7.91

19'851

19'900

2'932.00

14.75

2'705.00 13.61

2'478.00

12.47

2'251.00

11.33

2'024.00

10.18

1'801.00

9.06

1'579.00

7.94

1'579.00

7.94

19'901

19'950

2'944.00

14.78

2'717.00 13.64

2'490.00

12.50

2'263.00

11.36

2'036.00

10.22

1'813.00

9.10

1'590.00

7.98

1'590.00

7.98

19'951

20'000

2'958.00

14.81

2'731.00 13.67

2'504.00

12.54

2'277.00

11.40

2'050.00

10.26

1'827.00

9.15

1'604.00

8.03

1'604.00

8.03

20'001

20'050

2'970.00

14.83

2'743.00 13.70

2'516.00

12.56

2'288.00

11.43

2'061.00

10.29

1'838.00

9.18

1'615.00

8.06

1'615.00

8.06

20'051

20'100

2'982.00

14.85

2'755.00 13.72

2'528.00

12.59

2'301.00

11.46

2'073.00

10.33

1'850.00

9.22

1'627.00

8.10

1'627.00

8.10

20'101

20'150

2'993.00

14.87

2'766.00 13.74

2'539.00

12.62

2'312.00

11.49

2'085.00

10.36

1'861.00

9.25

1'638.00

8.14

1'638.00

8.14

20'151

20'200

3'008.00

14.91

2'780.00 13.78

2'553.00

12.65

2'326.00

11.53

2'099.00

10.40

1'875.00

9.29

1'652.00

8.19

1'652.00

8.19

20'201

20'250

3'020.00

14.93

2'793.00 13.81

2'565.00

12.68

2'338.00

11.56

2'111.00

10.44

1'887.00

9.33

1'664.00

8.23

1'664.00

8.23

20'251

20'300

3'031.00

14.95

2'804.00 13.83

2'577.00

12.71

2'350.00

11.59

2'123.00

10.47

1'899.00

9.37

1'675.00

8.26

1'675.00

8.26

20'301

20'350

3'045.00

14.98

2'818.00 13.86

2'591.00

12.75

2'364.00

11.63

2'137.00

10.51

1'913.00

9.41

1'689.00

8.31

1'689.00

8.31

20'351

20'400

3'057.00

15.00

2'830.00 13.89

2'603.00

12.78

2'376.00

11.66

2'149.00

10.55

1'924.00

9.44

1'701.00

8.35

1'701.00

8.35

20'401

20'450

3'069.00

15.03

2'842.00 13.91

2'615.00

12.80

2'388.00

11.69

2'160.00

10.58

1'936.00

9.48

1'713.00

8.39

1'713.00

8.39

20'451

20'500

3'083.00

15.06

2'856.00 13.95

2'629.00

12.84

2'402.00

11.73

2'175.00

10.62

1'950.00

9.52

1'727.00

8.43

1'727.00

8.43

6

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

3'095.00

%

15.08

Fr. %

2'868.00 13.97

Fr.

2'641.00

%

12.87

Fr.

2'414.00

%

11.76

Fr.

2'187.00

%

10.66

Fr.

1'962.00

%

9.56

Fr.

1'738.00

%

8.47

1'738.00 8.47

20'551

20'600

3'107.00

15.10

2'880.00 14.00

2'653.00

12.89

2'425.00

11.79

2'198.00

10.68

1'973.00

9.59

1'750.00

8.51

1'750.00 8.51

20'601

20'650

3'121.00

15.13

2'894.00 14.03

2'667.00

12.93

2'440.00

11.83

2'212.00

10.72

1'987.00

9.63

1'764.00

8.55

1'764.00 8.55

20'651

20'700

3'133.00

15.15

2'906.00 14.06

2'679.00

12.96

2'452.00

11.86

2'225.00

10.76

1'999.00

9.67

1'776.00

8.59

1'776.00 8.59

20'701

20'750

3'145.00

15.17

2'917.00 14.07

2'690.00

12.98

2'463.00

11.88

2'236.00

10.79

2'010.00

9.70

1'787.00

8.62

1'787.00 8.62

20'751

20'800

3'159.00

15.21

2'932.00 14.11

2'705.00

13.02

2'477.00

11.92

2'250.00

10.83

2'024.00

9.74

1'801.00

8.67

1'801.00 8.67

20'801

20'850

3'171.00

15.23

2'944.00 14.14

2'717.00

13.05

2'490.00

11.96

2'262.00

10.86

2'036.00

9.78

1'813.00

8.71

1'813.00 8.71

20'851

20'900

3'182.00

15.24

2'955.00 14.16

2'728.00

13.07

2'501.00

11.98

2'274.00

10.89

2'047.00

9.81

1'824.00

8.74

1'824.00 8.74

20'901

20'950

3'197.00

15.28

2'969.00 14.19

2'742.00

13.10

2'515.00

12.02

2'288.00

10.93

2'061.00

9.85

1'838.00

8.78

1'838.00 8.78

20'951

21'000

3'209.00

15.30

2'982.00 14.22

2'754.00

13.13

2'527.00

12.05

2'300.00

10.97

2'073.00

9.88

1'850.00

8.82

1'850.00 8.82

21'001

21'050

3'220.00

15.32

2'993.00 14.24

2'766.00

13.16

2'539.00

12.08

2'312.00

11.00

2'085.00

9.92

1'861.00

8.85

1'861.00 8.85

21'051

21'100

3'234.00

15.35

3'007.00 14.27

2'780.00

13.19

2'553.00

12.11

2'326.00

11.04

2'099.00

9.96

1'875.00

8.90

1'875.00 8.90

21'101

21'150

3'246.00

15.37

3'019.00 14.29

2'792.00

13.22

2'565.00

12.14

2'338.00

11.07

2'111.00

9.99

1'887.00

8.93

1'887.00 8.93

21'151

21'200

3'258.00

15.39

3'031.00 14.31

2'804.00

13.24

2'577.00

12.17

2'350.00

11.10

2'122.00

10.02

1'898.00

8.96

1'898.00 8.96

21'201

21'250

3'272.00

15.42

3'045.00 14.35

2'818.00

13.28

2'591.00

12.21

2'364.00

11.14

2'137.00

10.07

1'912.00

9.01

1'912.00 9.01

21'251

21'300

3'284.00

15.44

3'057.00 14.37

2'830.00

13.30

2'603.00

12.24

2'376.00

11.17

2'149.00

10.10

1'924.00

9.04

1'924.00 9.04

21'301

21'350

3'296.00

15.46

3'069.00 14.39

2'842.00

13.33

2'614.00

12.26

2'387.00

11.19

2'160.00

10.13

1'936.00

9.08

1'936.00 9.08

21'351

21'400

3'310.00

15.49

3'083.00 14.42

2'856.00

13.36

2'629.00

12.30

2'401.00

11.23

2'174.00

10.17

1'949.00

9.12

1'949.00 9.12

21'401

21'450

3'322.00

15.51

3'095.00 14.45

2'868.00

13.39

2'641.00

12.33

2'414.00

11.27

2'186.00

10.20

1'961.00

9.15

1'961.00 9.15

21'451

21'500

3'334.00

15.53

3'107.00 14.47

2'879.00

13.41

2'652.00

12.35

2'425.00

11.29

2'198.00

10.24

1'973.00

9.19

1'973.00 9.19

21'501

21'550

3'347.00

15.55

3'120.00 14.49

2'892.00

13.44

2'665.00

12.38

2'438.00

11.33

2'211.00

10.27

1'986.00

9.23

1'986.00 9.23

21'551

21'600

3'360.00

15.57

3'133.00 14.52

2'906.00

13.47

2'679.00

12.42

2'451.00

11.36

2'224.00

10.31

1'998.00

9.26

1'998.00 9.26

21'601

21'650

3'371.00

15.59

3'144.00 14.54

2'917.00

13.49

2'690.00

12.44

2'463.00

11.39

2'236.00

10.34

2'010.00

9.29

2'010.00 9.29

21'651

21'700

3'383.00

15.61

3'156.00 14.56

2'929.00

13.51

2'702.00

12.47

2'475.00

11.42

2'248.00

10.37

2'022.00

9.33

2'022.00 9.33

21'701

21'750

3'398.00

15.64

3'171.00 14.60

2'943.00

13.55

2'716.00

12.50

2'489.00

11.46

2'262.00

10.41

2'036.00

9.37

2'036.00 9.37

21'751

21'800

3'409.00

15.66

3'182.00 14.61

2'955.00

13.57

2'728.00

12.53

2'501.00

11.49

2'274.00

10.44

2'047.00

9.40

2'047.00 9.40

21'801

21'850

3'421.00

15.67

3'194.00 14.63

2'967.00

13.59

2'740.00

12.55

2'513.00

11.51

2'286.00

10.47

2'059.00

9.43

2'059.00 9.43

21'851

21'900

3'435.00

15.70

3'208.00 14.67

2'981.00

13.63

2'754.00

12.59

2'527.00

11.55

2'300.00

10.51

2'073.00

9.48

2'073.00 9.48

21'901

21'950

3'447.00

15.72

3'220.00 14.69

2'993.00

13.65

2'766.00

12.62

2'539.00

11.58

2'311.00

10.54

2'084.00

9.51

2'084.00 9.51

21'951

22'000

3'459.00

15.74

3'232.00 14.71

3'005.00

13.67

2'778.00

12.64

2'551.00

11.61

2'324.00

10.58

2'096.00

9.54

2'096.00 9.54

22'001

22'050

3'473.00

15.77

3'246.00 14.74

3'019.00

13.71

2'792.00

12.68

2'565.00

11.65

2'338.00

10.62

2'111.00

9.58

2'111.00 9.58

22'051

22'100

3'485.00

15.79

3'258.00 14.76

3'031.00

13.73

2'803.00

12.70

2'576.00

11.67

2'349.00

10.64

2'122.00

9.61

2'122.00 9.61

22'101

22'150

3'497.00

15.81

3'270.00 14.78

3'043.00

13.75

2'816.00

12.73

2'588.00

11.70

2'361.00

10.67

2'134.00

9.65

2'134.00 9.65

22'151

22'200

3'511.00

15.83

3'284.00 14.81

3'057.00

13.79

2'830.00

12.76

2'603.00

11.74

2'375.00

10.71

2'148.00

9.69

2'148.00 9.69

22'201

22'250

3'523.00

15.85

3'296.00 14.83

3'068.00

13.80

2'841.00

12.78

2'614.00

11.76

2'387.00

10.74

2'160.00

9.72

2'160.00 9.72

22'251

22'300

3'535.00

15.87

3'308.00 14.85

3'080.00

13.83

2'853.00

12.81

2'626.00

11.79

2'399.00

10.77

2'172.00

9.75

2'172.00 9.75

22'301

22'350

3'549.00

15.90

3'322.00 14.88

3'095.00

13.86

2'868.00

12.85

2'640.00

11.83

2'413.00

10.81

2'186.00

9.79

2'186.00 9.79

22'351

22'400

3'560.00

15.91

3'333.00 14.90

3'106.00

13.88

2'879.00

12.87

2'652.00

11.85

2'425.00

10.84

2'198.00

9.82

2'198.00 9.82

22'401

22'450

3'573.00

15.93

3'345.00 14.92

3'118.00

13.90

2'891.00

12.89

2'664.00

11.88

2'437.00

10.87

2'210.00

9.86

2'210.00 9.86

22'451

22'500

3'587.00

15.96

3'360.00 14.95

3'132.00

13.94

2'905.00

12.93

2'678.00

11.92

2'451.00

10.91

2'224.00

9.90

2'224.00 9.90

22'501

22'550

3'598.00

15.97

3'371.00 14.97

3'144.00

13.96

2'917.00

12.95

2'690.00

11.94

2'463.00

10.93

2'235.00

9.92

2'235.00 9.92

22'551

22'600

3'610.00

15.99

3'383.00 14.99

3'156.00

13.98

2'929.00

12.97

2'702.00

11.97

2'475.00

10.96

2'248.00

9.96

2'248.00 9.96

22'601

22'650

3'624.00

16.02

3'397.00 15.01

3'170.00

14.01

2'943.00

13.01

2'716.00

12.00

2'489.00

11.00

2'262.00

10.00

2'262.00 10.00

22'651

22'700

3'636.00

16.04

3'409.00 15.03

3'182.00

14.03

2'955.00

13.03

2'728.00

12.03

2'500.00

11.03

2'273.00

10.02

2'273.00 10.02

22'701

22'750

3'648.00

16.05

3'421.00 15.05

3'194.00

14.06

2'967.00

13.06

2'740.00

12.06

2'513.00

11.06

2'285.00

10.06

2'285.00 10.06

22'751

22'800

3'663.00

16.08

3'435.00 15.08

3'208.00

14.09

2'981.00

13.09

2'754.00

12.09

2'527.00

11.10

2'300.00

10.10

2'300.00 10.10

22'801

22'850

3'675.00

16.10

3'447.00 15.10

3'220.00

14.11

2'992.00

13.11

2'765.00

12.11

2'538.00

11.12

2'311.00

10.12

2'311.00 10.12

22'851

22'900

3'687.00

16.12

3'459.00 15.12

3'232.00

14.13

3'005.00

13.14

2'777.00

12.14

2'550.00

11.15

2'323.00

10.16

2'323.00 10.16

22'901

22'950

3'701.00

16.14

3'473.00 15.15

3'246.00

14.16

3'019.00

13.17

2'792.00

12.18

2'564.00

11.18

2'337.00

10.19

2'337.00 10.19

22'951

23'000

3'713.00

16.16

3'485.00 15.17

3'257.00

14.18

3'030.00

13.19

2'803.00

12.20

2'576.00

11.21

2'349.00

10.22

2'349.00 10.22

23'001

23'050

3'725.00

16.18

3'497.00 15.19

3'269.00

14.20

3'042.00

13.21

2'815.00

12.23

2'588.00

11.24

2'361.00

10.25

2'361.00 10.25

23'051

23'100

3'737.00

16.20

3'508.00 15.20

3'281.00

14.22

3'054.00

13.24

2'827.00

12.25

2'600.00

11.27

2'373.00

10.28

2'373.00 10.28

23'101

23'150

3'751.00

16.22

3'522.00 15.23

3'295.00

14.25

3'068.00

13.27

2'841.00

12.29

2'614.00

11.30

2'387.00

10.32

2'387.00 10.32

23'151

23'200

3'764.00

16.24

3'534.00 15.25

3'307.00

14.27

3'080.00

13.29

2'853.00

12.31

2'626.00

11.33

2'399.00

10.35

2'399.00 10.35

23'201

23'250

3'775.00

16.25

3'546.00 15.27

3'319.00

14.29

3'092.00

13.31

2'865.00

12.34

2'637.00

11.35

2'410.00

10.38

2'410.00 10.38

23'251

23'300

3'790.00

16.28

3'560.00 15.30

3'333.00

14.32

3'106.00

13.34

2'879.00

12.37

2'652.00

11.39

2'424.00

10.41

2'424.00 10.41

23'301

23'350

3'802.00

16.30

3'572.00 15.31

3'345.00

14.34

3'118.00

13.37

2'891.00

12.39

2'664.00

11.42

2'437.00

10.45

2'437.00 10.45

23'351

23'400

3'814.00

16.32

3'584.00 15.33

3'357.00

14.36

3'130.00

13.39

2'902.00

12.41

2'675.00

11.44

2'448.00

10.47

2'448.00 10.47

23'401

23'450

3'828.00

16.34

3'598.00 15.36

3'371.00

14.39

3'144.00

13.42

2'917.00

12.45

2'689.00

11.48

2'462.00

10.51

2'462.00 10.51

23'451

23'500

3'841.00

16.36

3'610.00 15.38

3'383.00

14.41

3'156.00

13.44

2'929.00

12.48

2'702.00

11.51

2'474.00

10.54

2'474.00 10.54

23'501

23'550

3'852.00

16.37

3'622.00 15.40

3'394.00

14.43

3'167.00

13.46

2'940.00

12.50

2'713.00

11.53

2'486.00

10.57

2'486.00 10.57

23'551

23'600

3'867.00

16.40

3'636.00 15.42

3'409.00

14.46

3'182.00

13.50

2'954.00

12.53

2'727.00

11.57

2'500.00

10.60

2'500.00 10.60

23'601

23'650

3'879.00

16.42

3'648.00 15.44

3'421.00

14.48

3'194.00

13.52

2'966.00

12.55

2'739.00

11.59

2'512.00

10.63

2'512.00 10.63

23'651

23'700

3'891.00

16.44

3'660.00 15.46

3'432.00

14.50

3'205.00

13.54

2'978.00

12.58

2'751.00

11.62

2'524.00

10.66

2'524.00 10.66

23'701

23'750

3'905.00

16.46

3'674.00 15.49

3'446.00

14.52

3'219.00

13.57

2'992.00

12.61

2'765.00

11.65

2'538.00

10.70

2'538.00 10.70

23'751

23'800

3'918.00

16.48

3'686.00 15.50

3'458.00

14.54

3'231.00

13.59

3'004.00

12.64

2'777.00

11.68

2'550.00

10.73

2'550.00 10.73

23'801

23'850

3'929.00

16.49

3'698.00 15.52

3'470.00

14.56

3'243.00

13.61

3'016.00

12.66

2'789.00

11.71

2'562.00

10.75

2'562.00 10.75

23'851

23'900

3'944.00

16.52

3'713.00 15.55

3'484.00

14.59

3'257.00

13.64

3'030.00

12.69

2'803.00

11.74

2'576.00

10.79

2'576.00 10.79

7

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

3'956.00

%

16.54

Fr. %

3'725.00 15.57

Fr.

3'496.00

%

14.61

Fr.

3'269.00

%

13.66

Fr.

3'042.00

%

12.71

Fr.

2'815.00

%

11.77

Fr.

2'588.00

%

10.82

2'588.00 10.82

23'951

24'000

3'968.00

16.55

3'737.00 15.59

3'508.00

14.63

3'281.00

13.69

3'054.00

12.74

2'826.00

11.79

2'599.00

10.84

2'599.00 10.84

24'001

24'050

3'982.00

16.57

3'751.00 15.61

3'522.00

14.66

3'295.00

13.71

3'068.00

12.77

2'841.00

11.83

2'614.00

10.88

2'614.00 10.88

24'051

24'100

3'995.00

16.59

3'763.00 15.63

3'534.00

14.68

3'307.00

13.74

3'080.00

12.79

2'853.00

11.85

2'626.00

10.91

2'626.00 10.91

24'101

24'150

4'006.00

16.61

3'775.00 15.65

3'546.00

14.70

3'319.00

13.76

3'091.00

12.81

2'864.00

11.87

2'637.00

10.93

2'637.00 10.93

24'151

24'200

4'021.00

16.63

3'790.00 15.68

3'560.00

14.73

3'333.00

13.79

3'106.00

12.85

2'878.00

11.90

2'651.00

10.97

2'651.00 10.97

24'201

24'250

4'033.00

16.65

3'802.00 15.69

3'572.00

14.75

3'345.00

13.81

3'118.00

12.87

2'891.00

11.93

2'663.00

10.99

2'663.00 10.99

24'251

24'300

4'045.00

16.66

3'814.00 15.71

3'583.00

14.76

3'356.00

13.82

3'129.00

12.89

2'902.00

11.95

2'675.00

11.02

2'675.00 11.02

24'301

24'350

4'059.00

16.69

3'828.00 15.74

3'598.00

14.79

3'371.00

13.86

3'143.00

12.92

2'916.00

11.99

2'689.00

11.05

2'689.00 11.05

24'351

24'400

4'071.00

16.70

3'840.00 15.75

3'610.00

14.81

3'383.00

13.88

3'155.00

12.94

2'928.00

12.01

2'701.00

11.08

2'701.00 11.08

24'401

24'450

4'083.00

16.72

3'852.00 15.77

3'621.00

14.82

3'394.00

13.90

3'167.00

12.97

2'940.00

12.04

2'713.00

11.11

2'713.00 11.11

24'451

24'500

4'097.00

16.74

3'865.00 15.79

3'634.00

14.85

3'407.00

13.92

3'180.00

12.99

2'953.00

12.07

2'726.00

11.14

2'726.00 11.14

24'501

24'550

4'110.00

16.76

3'879.00 15.82

3'648.00

14.87

3'420.00

13.94

3'193.00

13.02

2'966.00

12.09

2'739.00

11.17

2'739.00 11.17

24'551

24'600

4'122.00

16.77

3'890.00 15.83

3'659.00

14.89

3'432.00

13.97

3'205.00

13.04

2'978.00

12.12

2'751.00

11.19

2'751.00 11.19

24'601

24'650

4'134.00

16.79

3'903.00 15.85

3'672.00

14.91

3'444.00

13.99

3'217.00

13.06

2'990.00

12.14

2'763.00

11.22

2'763.00 11.22

24'651

24'700

4'148.00

16.81

3'917.00 15.87

3'686.00

14.94

3'458.00

14.01

3'231.00

13.09

3'004.00

12.17

2'777.00

11.25

2'777.00 11.25

24'701

24'750

4'160.00

16.83

3'929.00 15.89

3'698.00

14.96

3'470.00

14.03

3'243.00

13.12

3'015.00

12.19

2'788.00

11.28

2'788.00 11.28

24'751

24'800

4'172.00

16.84

3'941.00 15.91

3'710.00

14.97

3'482.00

14.05

3'255.00

13.14

3'028.00

12.22

2'800.00

11.30

2'800.00 11.30

24'801

24'850

4'187.00

16.87

3'956.00 15.94

3'724.00

15.00

3'496.00

14.08

3'269.00

13.17

3'042.00

12.25

2'815.00

11.34

2'815.00 11.34

24'851

24'900

4'199.00

16.88

3'967.00 15.95

3'736.00

15.02

3'508.00

14.10

3'280.00

13.19

3'053.00

12.27

2'826.00

11.36

2'826.00 11.36

24'901

24'950

4'211.00

16.89

3'980.00 15.97

3'749.00

15.04

3'520.00

14.12

3'292.00

13.21

3'065.00

12.30

2'838.00

11.39

2'838.00 11.39

24'951

25'000

4'225.00

16.92

3'994.00 15.99

3'763.00

15.07

3'534.00

14.15

3'307.00

13.24

3'080.00

12.33

2'852.00

11.42

2'852.00 11.42

25'001

25'050

4'237.00

16.93

4'006.00 16.01

3'775.00

15.08

3'545.00

14.17

3'318.00

13.26

3'091.00

12.35

2'864.00

11.44

2'864.00 11.44

25'051

25'100

4'249.00

16.95

4'018.00 16.02

3'787.00

15.10

3'557.00

14.19

3'330.00

13.28

3'103.00

12.37

2'876.00

11.47

2'876.00 11.47

25'101

25'150

4'264.00

16.97

4'033.00 16.05

3'801.00

15.13

3'572.00

14.22

3'344.00

13.31

3'117.00

12.41

2'890.00

11.50

2'890.00 11.50

25'151

25'200

4'276.00

16.99

4'044.00 16.06

3'813.00

15.15

3'583.00

14.23

3'356.00

13.33

3'129.00

12.43

2'902.00

11.53

2'902.00 11.53

25'201

25'250

4'288.00

17.00

4'057.00 16.08

3'825.00

15.16

3'595.00

14.25

3'368.00

13.35

3'141.00

12.45

2'914.00

11.55

2'914.00 11.55

25'251

25'300

4'302.00

17.02

4'071.00 16.11

3'840.00

15.19

3'609.00

14.28

3'382.00

13.38

3'155.00

12.48

2'928.00

11.58

2'928.00 11.58

25'301

25'350

4'314.00

17.03

4'083.00 16.12

3'852.00

15.21

3'621.00

14.30

3'394.00

13.40

3'167.00

12.51

2'940.00

11.61

2'940.00 11.61

25'351

25'400

4'326.00

17.05

4'095.00 16.14

3'864.00

15.23

3'633.00

14.32

3'406.00

13.42

3'179.00

12.53

2'952.00

11.63

2'952.00 11.63

25'401

25'450

4'341.00

17.07

4'110.00 16.17

3'878.00

15.25

3'647.00

14.34

3'420.00

13.45

3'193.00

12.56

2'966.00

11.67

2'966.00 11.67

25'451

25'500

4'352.00

17.08

4'121.00 16.18

3'890.00

15.27

3'659.00

14.36

3'432.00

13.47

3'205.00

12.58

2'977.00

11.69

2'977.00 11.69

25'501

25'550

4'365.00

17.10

4'134.00 16.20

3'902.00

15.29

3'671.00

14.38

3'444.00

13.49

3'217.00

12.60

2'989.00

11.71

2'989.00 11.71

25'551

25'600

4'379.00

17.12

4'148.00 16.22

3'917.00

15.32

3'686.00

14.41

3'458.00

13.52

3'231.00

12.63

3'004.00

11.75

3'004.00 11.75

25'601

25'650

4'391.00

17.14

4'160.00 16.23

3'929.00

15.33

3'697.00

14.43

3'469.00

13.54

3'242.00

12.65

3'015.00

11.77

3'015.00 11.77

25'651

25'700

4'403.00

17.15

4'172.00 16.25

3'941.00

15.35

3'710.00

14.45

3'481.00

13.56

3'254.00

12.67

3'027.00

11.79

3'027.00 11.79

25'701

25'750

4'418.00

17.17

4'186.00 16.27

3'955.00

15.37

3'724.00

14.48

3'496.00

13.59

3'269.00

12.71

3'041.00

11.82

3'041.00 11.82

25'751

25'800

4'429.00

17.18

4'198.00 16.29

3'967.00

15.39

3'736.00

14.49

3'507.00

13.61

3'280.00

12.73

3'053.00

11.84

3'053.00 11.84

25'801

25'850

4'442.00

17.20

4'210.00 16.30

3'979.00

15.41

3'748.00

14.51

3'519.00

13.63

3'292.00

12.75

3'065.00

11.87

3'065.00 11.87

25'851

25'900

4'456.00

17.22

4'225.00 16.33

3'994.00

15.44

3'763.00

14.54

3'533.00

13.65

3'306.00

12.78

3'079.00

11.90

3'079.00 11.90

25'901

25'950

4'468.00

17.23

4'237.00 16.34

4'006.00

15.45

3'774.00

14.56

3'545.00

13.67

3'318.00

12.80

3'091.00

11.92

3'091.00 11.92

25'951

26'000

4'480.00

17.25

4'249.00 16.36

4'018.00

15.47

3'787.00

14.58

3'557.00

13.69

3'330.00

12.82

3'103.00

11.95

3'103.00 11.95

26'001

26'050

4'492.00

17.26

4'261.00 16.37

4'030.00

15.49

3'798.00

14.59

3'569.00

13.71

3'342.00

12.84

3'114.00

11.97

3'114.00 11.97

26'051

26'100

4'506.00

17.28

4'275.00 16.40

4'044.00

15.51

3'813.00

14.62

3'583.00

13.74

3'356.00

12.87

3'129.00

12.00

3'129.00 12.00

26'101

26'150

4'519.00

17.30

4'287.00 16.41

4'056.00

15.53

3'825.00

14.64

3'595.00

13.76

3'368.00

12.89

3'141.00

12.02

3'141.00 12.02

26'151

26'200

4'530.00

17.31

4'299.00 16.42

4'068.00

15.54

3'837.00

14.66

3'606.00

13.78

3'379.00

12.91

3'152.00

12.04

3'152.00 12.04

26'201

26'250

4'545.00

17.33

4'314.00 16.45

4'082.00

15.57

3'851.00

14.68

3'621.00

13.81

3'394.00

12.94

3'166.00

12.07

3'166.00 12.07

26'251

26'300

4'557.00

17.34

4'326.00 16.46

4'095.00

15.59

3'864.00

14.71

3'633.00

13.83

3'406.00

12.96

3'178.00

12.10

3'178.00 12.10

26'301

26'350

4'569.00

17.36

4'338.00 16.48

4'106.00

15.60

3'875.00

14.72

3'644.00

13.84

3'417.00

12.98

3'190.00

12.12

3'190.00 12.12

26'351

26'400

4'583.00

17.38

4'352.00 16.50

4'121.00

15.62

3'890.00

14.75

3'659.00

13.87

3'431.00

13.01

3'204.00

12.15

3'204.00 12.15

26'401

26'450

4'595.00

17.39

4'364.00 16.51

4'133.00

15.64

3'902.00

14.77

3'671.00

13.89

3'443.00

13.03

3'216.00

12.17

3'216.00 12.17

26'451

26'500

4'607.00

17.40

4'376.00 16.53

4'145.00

15.66

3'914.00

14.78

3'683.00

13.91

3'455.00

13.05

3'228.00

12.19

3'228.00 12.19

26'501

26'550

4'622.00

17.43

4'391.00 16.55

4'159.00

15.68

3'928.00

14.81

3'697.00

13.94

3'469.00

13.08

3'242.00

12.22

3'242.00 12.22

26'551

26'600

4'634.00

17.44

4'403.00 16.57

4'172.00

15.70

3'940.00

14.83

3'709.00

13.96

3'481.00

13.10

3'254.00

12.24

3'254.00 12.24

26'601

26'650

4'646.00

17.45

4'415.00 16.58

4'183.00

15.71

3'952.00

14.84

3'721.00

13.98

3'493.00

13.12

3'266.00

12.27

3'266.00 12.27

26'651

26'700

4'660.00

17.47

4'429.00 16.60

4'198.00

15.74

3'967.00

14.87

3'735.00

14.00

3'507.00

13.15

3'280.00

12.30

3'280.00 12.30

26'701

26'750

4'672.00

17.48

4'441.00 16.62

4'210.00

15.75

3'979.00

14.89

3'748.00

14.02

3'519.00

13.17

3'292.00

12.32

3'292.00 12.32

26'751

26'800

4'684.00

17.49

4'453.00 16.63

4'222.00

15.77

3'991.00

14.91

3'760.00

14.04

3'531.00

13.19

3'303.00

12.34

3'303.00 12.34

26'801

26'850

4'699.00

17.52

4'467.00 16.65

4'236.00

15.79

4'005.00

14.93

3'774.00

14.07

3'545.00

13.22

3'318.00

12.37

3'318.00 12.37

26'851

26'900

4'711.00

17.53

4'480.00 16.67

4'249.00

15.81

4'017.00

14.95

3'786.00

14.09

3'557.00

13.24

3'330.00

12.39

3'330.00 12.39

26'901

26'950

4'723.00

17.54

4'491.00 16.68

4'260.00

15.82

4'029.00

14.96

3'798.00

14.11

3'568.00

13.25

3'341.00

12.41

3'341.00 12.41

26'951

27'000

4'737.00

17.56

4'506.00 16.70

4'275.00

15.85

4'044.00

14.99

3'812.00

14.13

3'583.00

13.28

3'355.00

12.44

3'355.00 12.44

27'001

27'050

4'749.00

17.57

4'518.00 16.72

4'287.00

15.86

4'056.00

15.01

3'825.00

14.15

3'595.00

13.30

3'367.00

12.46

3'367.00 12.46

27'051

27'100

4'761.00

17.58

4'530.00 16.73

4'299.00

15.88

4'068.00

15.02

3'836.00

14.17

3'606.00

13.32

3'379.00

12.48

3'379.00 12.48

27'101

27'150

4'776.00

17.61

4'544.00 16.75

4'313.00

15.90

4'082.00

15.05

3'851.00

14.20

3'620.00

13.35

3'393.00

12.51

3'393.00 12.51

27'151

27'200

4'788.00

17.62

4'557.00 16.77

4'325.00

15.92

4'094.00

15.07

3'863.00

14.22

3'632.00

13.37

3'405.00

12.53

3'405.00 12.53

27'201

27'250

4'800.00

17.63

4'568.00 16.78

4'337.00

15.93

4'106.00

15.08

3'875.00

14.23

3'644.00

13.38

3'417.00

12.55

3'417.00 12.55

27'251

27'300

4'814.00

17.65

4'583.00 16.80

4'352.00

15.96

4'120.00

15.11

3'889.00

14.26

3'658.00

13.41

3'431.00

12.58

3'431.00 12.58

8

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

4'826.00

%

17.66

Fr. %

4'595.00 16.82

Fr.

4'364.00

%

15.97

Fr.

4'133.00

%

15.13

Fr.

3'902.00

%

14.28

Fr.

3'670.00

%

13.43

Fr.

3'443.00

%

12.60

3'443.00 12.60

27'351

27'400

4'838.00

17.67

4'607.00 16.83

4'376.00

15.99

4'145.00

15.14

3'913.00

14.29

3'682.00

13.45

3'455.00

12.62

3'455.00 12.62

27'401

27'450

4'851.00

17.69

4'620.00 16.85

4'389.00

16.00

4'158.00

15.16

3'927.00

14.32

3'696.00

13.48

3'468.00

12.65

3'468.00 12.65

27'451

27'500

4'865.00

17.71

4'634.00 16.87

4'402.00

16.02

4'171.00

15.18

3'940.00

14.34

3'709.00

13.50

3'481.00

12.67

3'481.00 12.67

27'501

27'550

4'877.00

17.72

4'645.00 16.88

4'414.00

16.04

4'183.00

15.20

3'952.00

14.36

3'721.00

13.52

3'492.00

12.69

3'492.00 12.69

27'551

27'600

4'889.00

17.73

4'658.00 16.89

4'426.00

16.05

4'195.00

15.21

3'964.00

14.38

3'733.00

13.54

3'505.00

12.71

3'505.00 12.71

27'601

27'650

4'903.00

17.75

4'672.00 16.91

4'441.00

16.08

4'210.00

15.24

3'979.00

14.40

3'747.00

13.56

3'519.00

12.74

3'519.00 12.74

27'651

27'700

4'915.00

17.76

4'684.00 16.93

4'453.00

16.09

4'221.00

15.25

3'990.00

14.42

3'759.00

13.58

3'530.00

12.76

3'530.00 12.76

27'701

27'750

4'927.00

17.77

4'696.00 16.94

4'465.00

16.10

4'234.00

15.27

4'003.00

14.44

3'771.00

13.60

3'542.00

12.78

3'542.00 12.78

27'751

27'800

4'942.00

17.79

4'710.00 16.96

4'479.00

16.13

4'248.00

15.29

4'017.00

14.46

3'786.00

13.63

3'556.00

12.80

3'556.00 12.80

27'801

27'850

4'953.00

17.80

4'722.00 16.97

4'491.00

16.14

4'260.00

15.31

4'029.00

14.48

3'798.00

13.65

3'568.00

12.82

3'568.00 12.82

27'851

27'900

4'966.00

17.82

4'735.00 16.99

4'503.00

16.15

4'272.00

15.33

4'041.00

14.50

3'810.00

13.67

3'580.00

12.84

3'580.00 12.84

27'901

27'950

4'980.00

17.83

4'749.00 17.01

4'518.00

16.18

4'287.00

15.35

4'055.00

14.52

3'824.00

13.69

3'594.00

12.87

3'594.00 12.87

27'951

28'000

4'992.00

17.84

4'761.00 17.02

4'530.00

16.19

4'298.00

15.36

4'067.00

14.54

3'836.00

13.71

3'606.00

12.89

3'606.00 12.89

28'001

28'050

5'004.00

17.86

4'773.00 17.03

4'542.00

16.21

4'311.00

15.38

4'079.00

14.55

3'848.00

13.73

3'618.00

12.91

3'618.00 12.91

28'051

28'100

5'019.00

17.88

4'787.00 17.05

4'556.00

16.23

4'325.00

15.41

4'094.00

14.58

3'863.00

13.76

3'632.00

12.94

3'632.00 12.94

28'101

28'150

5'030.00

17.88

4'799.00 17.06

4'568.00

16.24

4'337.00

15.42

4'106.00

14.60

3'875.00

13.78

3'644.00

12.96

3'644.00 12.96

28'151

28'200

5'043.00

17.90

4'811.00 17.08

4'580.00

16.26

4'349.00

15.44

4'118.00

14.62

3'887.00

13.80

3'656.00

12.98

3'656.00 12.98

28'201

28'250

5'057.00

17.92

4'826.00 17.10

4'595.00

16.28

4'364.00

15.46

4'132.00

14.64

3'901.00

13.82

3'670.00

13.00

3'670.00 13.00

28'251

28'300

5'069.00

17.93

4'838.00 17.11

4'606.00

16.29

4'375.00

15.47

4'144.00

14.66

3'913.00

13.84

3'682.00

13.02

3'682.00 13.02

28'301

28'350

5'081.00

17.94

4'850.00 17.12

4'619.00

16.31

4'388.00

15.49

4'156.00

14.67

3'925.00

13.86

3'694.00

13.04

3'694.00 13.04

28'351

28'400

5'095.00

17.96

4'864.00 17.14

4'633.00

16.33

4'402.00

15.51

4'171.00

14.70

3'940.00

13.89

3'709.00

13.07

3'709.00 13.07

28'401

28'450

5'107.00

17.97

4'876.00 17.15

4'645.00

16.34

4'414.00

15.53

4'183.00

14.72

3'951.00

13.90

3'720.00

13.09

3'720.00 13.09

28'451

28'500

5'120.00

17.98

4'888.00 17.17

4'657.00

16.35

4'426.00

15.54

4'195.00

14.73

3'964.00

13.92

3'733.00

13.11

3'733.00 13.11

28'501

28'550

5'134.00

18.00

4'903.00 17.19

4'672.00

16.38

4'440.00

15.57

4'209.00

14.76

3'978.00

13.95

3'747.00

13.14

3'747.00 13.14

28'551

28'600

5'146.00

18.01

4'915.00 17.20

4'683.00

16.39

4'452.00

15.58

4'221.00

14.77

3'990.00

13.96

3'759.00

13.15

3'759.00 13.15

28'601

28'650

5'158.00

18.02

4'927.00 17.21

4'696.00

16.41

4'464.00

15.59

4'233.00

14.79

4'002.00

13.98

3'771.00

13.17

3'771.00 13.17

28'651

28'700

5'173.00

18.04

4'941.00 17.23

4'710.00

16.43

4'479.00

15.62

4'248.00

14.81

4'017.00

14.01

3'785.00

13.20

3'785.00 13.20

28'701

28'750

5'185.00

18.05

4'953.00 17.24

4'722.00

16.44

4'491.00

15.63

4'260.00

14.83

4'028.00

14.02

3'797.00

13.22

3'797.00 13.22

28'751

28'800

5'197.00

18.06

4'965.00 17.25

4'734.00

16.45

4'503.00

15.65

4'272.00

14.85

4'041.00

14.04

3'809.00

13.24

3'809.00 13.24

28'801

28'850

5'212.00

18.08

4'980.00 17.28

4'749.00

16.48

4'517.00

15.67

4'286.00

14.87

4'055.00

14.07

3'824.00

13.27

3'824.00 13.27

28'851

28'900

5'224.00

18.09

4'992.00 17.29

4'760.00

16.48

4'529.00

15.68

4'298.00

14.88

4'067.00

14.08

3'836.00

13.28

3'836.00 13.28

28'901

28'950

5'236.00

18.10

5'004.00 17.30

4'773.00

16.50

4'541.00

15.70

4'310.00

14.90

4'079.00

14.10

3'848.00

13.30

3'848.00 13.30

28'951

29'000

5'248.00

18.11

5'016.00 17.31

4'784.00

16.51

4'553.00

15.71

4'322.00

14.92

4'091.00

14.12

3'860.00

13.32

3'860.00 13.32

29'001

29'050

5'263.00

18.13

5'030.00 17.33

4'799.00

16.53

4'568.00

15.74

4'336.00

14.94

4'105.00

14.14

3'874.00

13.35

3'874.00 13.35

29'051

29'100

5'275.00

18.14

5'042.00 17.34

4'811.00

16.55

4'580.00

15.75

4'349.00

14.96

4'118.00

14.16

3'886.00

13.37

3'886.00 13.37

29'101

29'150

5'287.00

18.15

5'054.00 17.35

4'823.00

16.56

4'592.00

15.77

4'360.00

14.97

4'129.00

14.18

3'898.00

13.38

3'898.00 13.38

29'151

29'200

5'302.00

18.17

5'068.00 17.37

4'837.00

16.58

4'606.00

15.79

4'375.00

15.00

4'144.00

14.20

3'913.00

13.41

3'913.00 13.41

29'201

29'250

5'314.00

18.18

5'081.00 17.39

4'850.00

16.60

4'618.00

15.80

4'387.00

15.01

4'156.00

14.22

3'925.00

13.43

3'925.00 13.43

29'251

29'300

5'326.00

18.19

5'092.00 17.39

4'861.00

16.60

4'630.00

15.82

4'399.00

15.03

4'168.00

14.24

3'937.00

13.45

3'937.00 13.45

29'301

29'350

5'341.00

18.21

5'107.00 17.42

4'876.00

16.63

4'645.00

15.84

4'413.00

15.05

4'182.00

14.26

3'951.00

13.47

3'951.00 13.47

29'351

29'400

5'354.00

18.23

5'119.00 17.43

4'888.00

16.64

4'657.00

15.85

4'426.00

15.07

4'194.00

14.28

3'963.00

13.49

3'963.00 13.49

29'401

29'450

5'365.00

18.23

5'131.00 17.44

4'900.00

16.65

4'669.00

15.87

4'437.00

15.08

4'206.00

14.29

3'975.00

13.51

3'975.00 13.51

29'451

29'500

5'380.00

18.25

5'145.00 17.46

4'914.00

16.67

4'683.00

15.89

4'452.00

15.10

4'221.00

14.32

3'990.00

13.54

3'990.00 13.54

29'501

29'550

5'393.00

18.27

5'158.00 17.47

4'926.00

16.68

4'695.00

15.90

4'464.00

15.12

4'233.00

14.34

4'002.00

13.55

4'002.00 13.55

29'551

29'600

5'405.00

18.28

5'169.00 17.48

4'938.00

16.70

4'707.00

15.92

4'476.00

15.13

4'245.00

14.35

4'014.00

13.57

4'014.00 13.57

29'601

29'650

5'419.00

18.29

5'184.00 17.50

4'953.00

16.72

4'721.00

15.94

4'490.00

15.16

4'259.00

14.38

4'028.00

13.60

4'028.00 13.60

29'651

29'700

5'432.00

18.30

5'197.00 17.51

4'965.00

16.73

4'734.00

15.95

4'503.00

15.17

4'271.00

14.39

4'040.00

13.61

4'040.00 13.61

29'701

29'750

5'444.00

18.31

5'209.00 17.52

4'977.00

16.74

4'746.00

15.97

4'514.00

15.19

4'283.00

14.41

4'052.00

13.63

4'052.00 13.63

29'751

29'800

5'458.00

18.33

5'223.00 17.54

4'991.00

16.76

4'760.00

15.99

4'529.00

15.21

4'298.00

14.43

4'066.00

13.66

4'066.00 13.66

29'801

29'850

5'471.00

18.34

5'236.00 17.56

5'003.00

16.77

4'772.00

16.00

4'541.00

15.23

4'310.00

14.45

4'079.00

13.68

4'079.00 13.68

29'851

29'900

5'483.00

18.35

5'248.00 17.57

5'015.00

16.79

4'784.00

16.01

4'553.00

15.24

4'322.00

14.47

4'090.00

13.69

4'090.00 13.69

29'901

29'950

5'498.00

18.37

5'262.00 17.58

5'030.00

16.81

4'798.00

16.03

4'567.00

15.26

4'336.00

14.49

4'105.00

13.72

4'105.00 13.72

29'951

30'000

5'510.00

18.38

5'275.00 17.60

5'042.00

16.82

4'811.00

16.05

4'579.00

15.28

4'348.00

14.51

4'117.00

13.73

4'117.00 13.73

30'001

30'050

5'522.00

18.39

5'287.00 17.61

5'054.00

16.83

4'822.00

16.06

4'591.00

15.29

4'360.00

14.52

4'129.00

13.75

4'129.00 13.75

30'051

30'100

5'537.00

18.41

5'301.00 17.63

5'068.00

16.85

4'837.00

16.08

4'606.00

15.32

4'375.00

14.55

4'143.00

13.78

4'143.00 13.78

30'101

30'150

5'549.00

18.42

5'314.00 17.64

5'080.00

16.86

4'849.00

16.10

4'618.00

15.33

4'387.00

14.56

4'156.00

13.80

4'156.00 13.80

30'151

30'200

5'561.00

18.43

5'326.00 17.65

5'092.00

16.87

4'861.00

16.11

4'630.00

15.34

4'399.00

14.58

4'167.00

13.81

4'167.00 13.81

30'201

30'250

5'576.00

18.45

5'341.00 17.67

5'107.00

16.90

4'875.00

16.13

4'644.00

15.36

4'413.00

14.60

4'182.00

13.84

4'182.00 13.84

30'251

30'300

5'588.00

18.46

5'353.00 17.68

5'119.00

16.91

4'888.00

16.15

4'656.00

15.38

4'425.00

14.62

4'194.00

13.85

4'194.00 13.85

30'301

30'350

5'600.00

18.47

5'365.00 17.69

5'131.00

16.92

4'899.00

16.15

4'668.00

15.39

4'437.00

14.63

4'206.00

13.87

4'206.00 13.87

30'351

30'400

5'613.00

18.48

5'377.00 17.70

5'143.00

16.93

4'912.00

16.17

4'680.00

15.41

4'449.00

14.65

4'218.00

13.89

4'218.00 13.89

30'401

30'450

5'627.00

18.49

5'392.00 17.72

5'157.00

16.95

4'926.00

16.19

4'695.00

15.43

4'464.00

14.67

4'233.00

13.91

4'233.00 13.91

30'451

30'500

5'639.00

18.50

5'404.00 17.73

5'169.00

16.96

4'938.00

16.20

4'707.00

15.45

4'476.00

14.69

4'244.00

13.93

4'244.00 13.93

30'501

30'550

5'652.00

18.52

5'417.00 17.75

5'181.00

16.97

4'950.00

16.22

4'719.00

15.46

4'488.00

14.70

4'257.00

13.95

4'257.00 13.95

30'551

30'600

5'666.00

18.53

5'431.00 17.76

5'196.00

16.99

4'965.00

16.24

4'733.00

15.48

4'502.00

14.72

4'271.00

13.97

4'271.00 13.97

30'601

30'650

5'678.00

18.54

5'443.00 17.77

5'208.00

17.01

4'976.00

16.25

4'745.00

15.49

4'514.00

14.74

4'283.00

13.99

4'283.00 13.99

30'651

30'700

5'691.00

18.55

5'456.00 17.79

5'221.00

17.02

4'989.00

16.26

4'757.00

15.51

4'526.00

14.75

4'295.00

14.00

4'295.00 14.00

9

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

5'706.00

%

18.57

Fr. %

5'470.00 17.80

Fr.

5'235.00

%

17.04

Fr.

5'003.00

%

16.28

Fr.

4'772.00

%

15.53

Fr.

4'541.00

%

14.78

Fr.

4'309.00

%

14.02

4'309.00 14.02

30'751

30'800

5'718.00

18.58

5'482.00 17.81

5'247.00

17.05

5'015.00

16.30

4'784.00

15.55

4'552.00

14.79

4'321.00

14.04

4'321.00 14.04

30'801

30'850

5'730.00

18.59

5'495.00 17.83

5'260.00

17.06

5'027.00

16.31

4'796.00

15.56

4'565.00

14.81

4'334.00

14.06

4'334.00 14.06

30'851

30'900

5'745.00

18.61

5'510.00 17.85

5'274.00

17.08

5'041.00

16.33

4'810.00

15.58

4'579.00

14.83

4'348.00

14.08

4'348.00 14.08

30'901

30'950

5'757.00

18.62

5'522.00 17.86

5'286.00

17.09

5'053.00

16.34

4'822.00

15.59

4'591.00

14.85

4'360.00

14.10

4'360.00 14.10

30'951

31'000

5'769.00

18.62

5'534.00 17.87

5'299.00

17.11

5'065.00

16.35

4'834.00

15.61

4'603.00

14.86

4'372.00

14.11

4'372.00 14.11

31'001

31'050

5'784.00

18.64

5'549.00 17.89

5'313.00

17.12

5'080.00

16.37

4'849.00

15.63

4'618.00

14.88

4'386.00

14.14

4'386.00 14.14

31'051

31'100

5'796.00

18.65

5'561.00 17.90

5'325.00

17.14

5'092.00

16.39

4'861.00

15.64

4'629.00

14.90

4'398.00

14.15

4'398.00 14.15

31'101

31'150

5'808.00

18.66

5'573.00 17.91

5'338.00

17.15

5'104.00

16.40

4'873.00

15.66

4'642.00

14.91

4'410.00

14.17

4'410.00 14.17

31'151

31'200

5'823.00

18.68

5'588.00 17.92

5'353.00

17.17

5'118.00

16.42

4'887.00

15.68

4'656.00

14.94

4'425.00

14.19

4'425.00 14.19

31'201

31'250

5'835.00

18.69

5'600.00 17.93

5'365.00

17.18

5'130.00

16.43

4'899.00

15.69

4'668.00

14.95

4'437.00

14.21

4'437.00 14.21

31'251

31'300

5'847.00

18.70

5'612.00 17.94

5'377.00

17.19

5'142.00

16.44

4'911.00

15.70

4'680.00

14.96

4'449.00

14.23

4'449.00 14.23

31'301

31'350

5'862.00

18.71

5'627.00 17.96

5'392.00

17.21

5'157.00

16.46

4'926.00

15.73

4'694.00

14.98

4'463.00

14.25

4'463.00 14.25

31'351

31'400

5'874.00

18.72

5'639.00 17.97

5'404.00

17.22

5'169.00

16.47

4'937.00

15.74

4'706.00

15.00

4'475.00

14.26

4'475.00 14.26

31'401

31'450

5'887.00

18.73

5'651.00 17.98

5'416.00

17.23

5'181.00

16.49

4'950.00

15.75

4'719.00

15.02

4'487.00

14.28

4'487.00 14.28

31'451

31'500

5'901.00

18.75

5'666.00 18.00

5'431.00

17.25

5'196.00

16.51

4'964.00

15.77

4'733.00

15.04

4'502.00

14.30

4'502.00 14.30

31'501

31'550

5'913.00

18.76

5'678.00 18.01

5'443.00

17.27

5'208.00

16.52

4'976.00

15.78

4'745.00

15.05

4'514.00

14.32

4'514.00 14.32

31'551

31'600

5'926.00

18.77

5'690.00 18.02

5'455.00

17.28

5'220.00

16.53

4'988.00

15.80

4'757.00

15.07

4'526.00

14.33

4'526.00 14.33

31'601

31'650

5'940.00

18.78

5'705.00 18.04

5'470.00

17.30

5'235.00

16.55

5'003.00

15.82

4'771.00

15.09

4'540.00

14.36

4'540.00 14.36

31'651

31'700

5'952.00

18.79

5'717.00 18.05

5'482.00

17.31

5'247.00

16.57

5'014.00

15.83

4'783.00

15.10

4'552.00

14.37

4'552.00 14.37

31'701

31'750

5'965.00

18.80

5'730.00 18.06

5'494.00

17.32

5'259.00

16.58

5'027.00

15.85

4'795.00

15.11

4'564.00

14.39

4'564.00 14.39

31'751

31'800

5'979.00

18.82

5'744.00 18.08

5'509.00

17.34

5'274.00

16.60

5'041.00

15.86

4'810.00

15.14

4'579.00

14.41

4'579.00 14.41

31'801

31'850

5'991.00

18.82

5'756.00 18.09

5'521.00

17.35

5'286.00

16.61

5'053.00

15.88

4'822.00

15.15

4'591.00

14.43

4'591.00 14.43

31'851

31'900

6'002.00

18.83

5'769.00 18.10

5'534.00

17.36

5'298.00

16.62

5'065.00

15.89

4'834.00

15.17

4'603.00

14.44

4'603.00 14.44

31'901

31'950

6'013.00

18.83

5'781.00 18.11

5'545.00

17.37

5'310.00

16.63

5'077.00

15.90

4'846.00

15.18

4'615.00

14.46

4'615.00 14.46

31'951

32'000

6'026.00

18.85

5'795.00 18.12

5'560.00

17.39

5'325.00

16.65

5'091.00

15.92

4'860.00

15.20

4'629.00

14.48

4'629.00 14.48

32'001

32'050

6'037.00

18.85

5'808.00 18.14

5'573.00

17.40

5'337.00

16.67

5'104.00

15.94

4'872.00

15.21

4'641.00

14.49

4'641.00 14.49

32'051

32'100

6'048.00

18.86

5'820.00 18.14

5'585.00

17.41

5'349.00

16.68

5'115.00

15.95

4'884.00

15.23

4'653.00

14.51

4'653.00 14.51

32'101

32'150

6'062.00

18.87

5'835.00 18.16

5'599.00

17.43

5'364.00

16.70

5'130.00

15.97

4'899.00

15.25

4'667.00

14.53

4'667.00 14.53

32'151

32'200

6'073.00

18.87

5'847.00 18.17

5'612.00

17.44

5'377.00

16.71

5'142.00

15.98

4'911.00

15.26

4'680.00

14.55

4'680.00 14.55

32'201

32'250

6'084.00

18.88

5'859.00 18.18

5'624.00

17.45

5'389.00

16.72

5'154.00

15.99

4'923.00

15.28

4'691.00

14.56

4'691.00 14.56

32'251

32'300

6'097.00

18.89

5'874.00 18.20

5'638.00

17.47

5'403.00

16.74

5'168.00

16.01

4'937.00

15.30

4'706.00

14.58

4'706.00 14.58

32'301

32'350

6'108.00

18.90

5'886.00 18.21

5'651.00

17.48

5'416.00

16.75

5'180.00

16.02

4'949.00

15.31

4'718.00

14.60

4'718.00 14.60

32'351

32'400

6'119.00

18.90

5'898.00 18.22

5'663.00

17.49

5'428.00

16.77

5'192.00

16.04

4'961.00

15.32

4'730.00

14.61

4'730.00 14.61

32'401

32'450

6'133.00

18.91

5'913.00 18.24

5'678.00

17.51

5'442.00

16.78

5'207.00

16.06

4'976.00

15.35

4'744.00

14.63

4'744.00 14.63

32'451

32'500

6'144.00

18.92

5'925.00 18.24

5'690.00

17.52

5'455.00

16.80

5'220.00

16.07

4'988.00

15.36

4'757.00

14.65

4'757.00 14.65

32'501

32'550

6'155.00

18.92

5'937.00 18.25

5'702.00

17.53

5'467.00

16.81

5'232.00

16.09

5'000.00

15.37

4'768.00

14.66

4'768.00 14.66

32'551

32'600

6'168.00

18.93

5'952.00 18.27

5'717.00

17.55

5'481.00

16.83

5'246.00

16.10

5'014.00

15.39

4'783.00

14.68

4'783.00 14.68

32'601

32'650

6'179.00

18.94

5'964.00 18.28

5'729.00

17.56

5'494.00

16.84

5'259.00

16.12

5'026.00

15.41

4'795.00

14.70

4'795.00 14.70

32'651

32'700

6'190.00

18.94

5'976.00 18.29

5'741.00

17.57

5'506.00

16.85

5'271.00

16.13

5'038.00

15.42

4'807.00

14.71

4'807.00 14.71

32'701

32'750

6'204.00

18.96

5'991.00 18.31

5'756.00

17.59

5'521.00

16.87

5'285.00

16.15

5'052.00

15.44

4'821.00

14.73

4'821.00 14.73

32'751

32'800

6'215.00

18.96

6'002.00 18.31

5'768.00

17.60

5'533.00

16.88

5'298.00

16.16

5'065.00

15.45

4'834.00

14.75

4'834.00 14.75

32'801

32'850

6'226.00

18.97

6'013.00 18.32

5'780.00

17.61

5'545.00

16.89

5'310.00

16.18

5'076.00

15.46

4'845.00

14.76

4'845.00 14.76

32'851

32'900

6'239.00

18.98

6'026.00 18.33

5'795.00

17.63

5'560.00

16.91

5'324.00

16.19

5'091.00

15.49

4'860.00

14.78

4'860.00 14.78

32'901

32'950

6'250.00

18.98

6'037.00 18.34

5'807.00

17.64

5'572.00

16.92

5'337.00

16.21

5'103.00

15.50

4'872.00

14.80

4'872.00 14.80

32'951

33'000

6'261.00

18.99

6'048.00 18.34

5'819.00

17.65

5'584.00

16.93

5'349.00

16.22

5'115.00

15.51

4'884.00

14.81

4'884.00 14.81

33'001

33'050

6'274.00

19.00

6'062.00 18.36

5'834.00

17.67

5'599.00

16.95

5'364.00

16.24

5'129.00

15.53

4'898.00

14.83

4'898.00 14.83

33'051

33'100

6'286.00

19.01

6'073.00 18.36

5'846.00

17.67

5'611.00

16.96

5'376.00

16.25

5'142.00

15.55

4'910.00

14.85

4'910.00 14.85

33'101

33'150

6'297.00

19.01

6'084.00 18.37

5'858.00

17.68

5'623.00

16.98

5'388.00

16.27

5'153.00

15.56

4'922.00

14.86

4'922.00 14.86

33'151

33'200

6'310.00

19.02

6'097.00 18.38

5'873.00

17.70

5'638.00

16.99

5'403.00

16.29

5'168.00

15.58

4'937.00

14.88

4'937.00 14.88

33'201

33'250

6'321.00

19.02

6'108.00 18.38

5'886.00

17.72

5'650.00

17.01

5'415.00

16.30

5'180.00

15.59

4'949.00

14.90

4'949.00 14.90

33'251

33'300

6'332.00

19.03

6'119.00 18.39

5'898.00

17.73

5'662.00

17.02

5'427.00

16.31

5'192.00

15.60

4'961.00

14.91

4'961.00 14.91

33'301

33'350

6'343.00

19.03

6'130.00 18.39

5'910.00

17.73

5'675.00

17.03

5'440.00

16.32

5'204.00

15.62

4'973.00

14.92

4'973.00 14.92

33'351

33'400

6'357.00

19.05

6'144.00 18.41

5'925.00

17.75

5'690.00

17.05

5'454.00

16.34

5'219.00

15.64

4'987.00

14.94

4'987.00 14.94

33'401

33'450

6'368.00

19.05

6'155.00 18.41

5'937.00

17.76

5'702.00

17.06

5'466.00

16.35

5'231.00

15.65

4'999.00

14.96

4'999.00 14.96

33'451

33'500

6'379.00

19.06

6'166.00 18.42

5'949.00

17.77

5'714.00

17.07

5'479.00

16.37

5'244.00

15.67

5'011.00

14.97

5'011.00 14.97

33'501

33'550

6'392.00

19.07

6'179.00 18.43

5'964.00

17.79

5'729.00

17.09

5'493.00

16.38

5'258.00

15.68

5'026.00

14.99

5'026.00 14.99

33'551

33'600

6'403.00

19.07

6'190.00 18.44

5'976.00

17.80

5'741.00

17.10

5'505.00

16.40

5'270.00

15.70

5'038.00

15.01

5'038.00 15.01

33'601

33'650

6'414.00

19.08

6'201.00 18.44

5'988.00

17.81

5'753.00

17.11

5'518.00

16.41

5'283.00

15.71

5'050.00

15.02

5'050.00 15.02

33'651

33'700

6'428.00

19.09

6'215.00 18.46

6'002.00

17.82

5'768.00

17.13

5'533.00

16.43

5'297.00

15.73

5'064.00

15.04

5'064.00 15.04

33'701

33'750

6'439.00

19.09

6'226.00 18.46

6'013.00

17.83

5'780.00

17.14

5'545.00

16.44

5'309.00

15.74

5'076.00

15.05

5'076.00 15.05

33'751

33'800

6'450.00

19.10

6'237.00 18.47

6'024.00

17.84

5'792.00

17.15

5'557.00

16.45

5'322.00

15.76

5'088.00

15.06

5'088.00 15.06

33'801

33'850

6'463.00

19.11

6'250.00 18.48

6'037.00

17.85

5'807.00

17.17

5'572.00

16.47

5'336.00

15.78

5'103.00

15.09

5'103.00 15.09

33'851

33'900

6'474.00

19.11

6'261.00 18.48

6'048.00

17.85

5'819.00

17.18

5'584.00

16.48

5'348.00

15.79

5'115.00

15.10

5'115.00 15.10

33'901

33'950

6'485.00

19.12

6'272.00 18.49

6'059.00

17.86

5'831.00

17.19

5'596.00

16.50

5'361.00

15.80

5'127.00

15.11

5'127.00 15.11

33'951

34'000

6'499.00

19.13

6'286.00 18.50

6'073.00

17.87

5'846.00

17.21

5'611.00

16.52

5'376.00

15.82

5'141.00

15.13

5'141.00 15.13

34'001

34'050

6'510.00

19.13

6'297.00 18.51

6'084.00

17.88

5'858.00

17.22

5'623.00

16.53

5'388.00

15.84

5'153.00

15.14

5'153.00 15.14

34'051

34'100

6'521.00

19.14

6'308.00 18.51

6'095.00

17.89

5'870.00

17.23

5'635.00

16.54

5'400.00

15.85

5'165.00

15.16

5'165.00 15.16

10

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

6'534.00

%

19.15

Fr. %

6'321.00 18.52

Fr.

6'108.00

%

17.90

Fr.

5'885.00

%

17.25

Fr.

5'650.00

%

16.56

Fr.

5'415.00

%

15.87

Fr.

5'180.00

%

15.18

5'180.00 15.18

34'151

34'200

6'545.00

19.15

6'332.00 18.53

6'119.00

17.90

5'897.00

17.26

5'662.00

16.57

5'427.00

15.88

5'191.00

15.19

5'191.00 15.19

34'201

34'250

6'556.00

19.16

6'343.00 18.53

6'130.00

17.91

5'910.00

17.27

5'674.00

16.58

5'439.00

15.89

5'204.00

15.21

5'204.00 15.21

34'251

34'300

6'569.00

19.17

6'357.00 18.55

6'144.00

17.93

5'924.00

17.28

5'689.00

16.60

5'454.00

15.91

5'219.00

15.23

5'219.00 15.23

34'301

34'350

6'581.00

19.17

6'368.00 18.55

6'155.00

17.93

5'936.00

17.29

5'701.00

16.61

5'466.00

15.92

5'231.00

15.24

5'231.00 15.24

34'351

34'400

6'592.00

19.18

6'379.00 18.56

6'166.00

17.94

5'949.00

17.31

5'713.00

16.62

5'478.00

15.94

5'243.00

15.25

5'243.00 15.25

34'401

34'450

6'605.00

19.19

6'392.00 18.57

6'179.00

17.95

5'963.00

17.32

5'728.00

16.64

5'493.00

15.96

5'258.00

15.27

5'258.00 15.27

34'451

34'500

6'616.00

19.19

6'403.00 18.57

6'190.00

17.96

5'975.00

17.33

5'740.00

16.65

5'505.00

15.97

5'270.00

15.29

5'270.00 15.29

34'501

34'550

6'627.00

19.19

6'414.00 18.58

6'201.00

17.96

5'988.00

17.34

5'753.00

16.66

5'517.00

15.98

5'282.00

15.30

5'282.00 15.30

34'551

34'600

6'640.00

19.20

6'428.00 18.59

6'215.00

17.98

6'002.00

17.36

5'767.00

16.68

5'532.00

16.00

5'297.00

15.32

5'297.00 15.32

34'601

34'650

6'652.00

19.21

6'439.00 18.60

6'226.00

17.98

6'013.00

17.37

5'779.00

16.69

5'544.00

16.01

5'309.00

15.33

5'309.00 15.33

34'651

34'700

6'663.00

19.22

6'450.00 18.60

6'237.00

17.99

6'024.00

17.37

5'792.00

16.70

5'557.00

16.03

5'321.00

15.35

5'321.00 15.35

34'701

34'750

6'676.00

19.23

6'463.00 18.61

6'250.00

18.00

6'037.00

17.39

5'806.00

16.72

5'571.00

16.04

5'336.00

15.37

5'336.00 15.37

34'751

34'800

6'687.00

19.23

6'474.00 18.62

6'261.00

18.00

6'048.00

17.39

5'818.00

16.73

5'583.00

16.05

5'348.00

15.38

5'348.00 15.38

34'801

34'850

6'698.00

19.23

6'485.00 18.62

6'272.00

18.01

6'059.00

17.40

5'831.00

16.74

5'596.00

16.07

5'360.00

15.39

5'360.00 15.39

34'851

34'900

6'709.00

19.24

6'496.00 18.63

6'283.00

18.02

6'070.00

17.41

5'843.00

16.75

5'608.00

16.08

5'372.00

15.40

5'372.00 15.40

34'901

34'950

6'723.00

19.25

6'510.00 18.64

6'297.00

18.03

6'084.00

17.42

5'858.00

16.77

5'622.00

16.10

5'387.00

15.42

5'387.00 15.42

34'951

35'000

6'734.00

19.25

6'521.00 18.64

6'308.00

18.04

6'095.00

17.43

5'870.00

16.78

5'635.00

16.11

5'400.00

15.44

5'400.00 15.44

35'001

35'050

6'745.00

19.26

6'532.00 18.65

6'319.00

18.04

6'106.00

17.43

5'882.00

16.79

5'647.00

16.12

5'412.00

15.45

5'412.00 15.45

35'051

35'100

6'758.00

19.27

6'545.00 18.66

6'332.00

18.05

6'119.00

17.45

5'897.00

16.81

5'661.00

16.14

5'426.00

15.47

5'426.00 15.47

35'101

35'150

6'769.00

19.27

6'556.00 18.66

6'343.00

18.06

6'130.00

17.45

5'909.00

16.82

5'674.00

16.15

5'439.00

15.48

5'439.00 15.48

35'151

35'200

6'780.00

19.28

6'567.00 18.67

6'354.00

18.06

6'141.00

17.46

5'921.00

16.83

5'686.00

16.16

5'451.00

15.50

5'451.00 15.50

35'201

35'250

6'794.00

19.29

6'581.00 18.68

6'368.00

18.08

6'155.00

17.47

5'936.00

16.85

5'701.00

16.18

5'465.00

15.51

5'465.00 15.51

35'251

35'300

6'805.00

19.29

6'592.00 18.69

6'379.00

18.08

6'166.00

17.48

5'948.00

16.86

5'713.00

16.20

5'478.00

15.53

5'478.00 15.53

35'301

35'350

6'816.00

19.30

6'603.00 18.69

6'390.00

18.09

6'177.00

17.49

5'960.00

16.87

5'725.00

16.21

5'490.00

15.54

5'490.00 15.54

35'351

35'400

6'829.00

19.30

6'616.00 18.70

6'403.00

18.10

6'190.00

17.50

5'975.00

16.89

5'740.00

16.23

5'504.00

15.56

5'504.00 15.56

35'401

35'450

6'840.00

19.31

6'627.00 18.71

6'414.00

18.11

6'201.00

17.50

5'987.00

16.90

5'752.00

16.24

5'517.00

15.57

5'517.00 15.57

35'451

35'500

6'851.00

19.31

6'638.00 18.71

6'425.00

18.11

6'212.00

17.51

5'999.00

16.91

5'764.00

16.25

5'529.00

15.59

5'529.00 15.59

35'501

35'550

6'865.00

19.32

6'652.00 18.72

6'439.00

18.13

6'226.00

17.53

6'013.00

16.93

5'779.00

16.27

5'544.00

15.61

5'544.00 15.61

35'551

35'600

6'876.00

19.33

6'663.00 18.73

6'450.00

18.13

6'237.00

17.53

6'024.00

16.93

5'791.00

16.28

5'556.00

15.62

5'556.00 15.62

35'601

35'650

6'887.00

19.33

6'674.00 18.73

6'461.00

18.14

6'248.00

17.54

6'035.00

16.94

5'803.00

16.29

5'568.00

15.63

5'568.00 15.63

35'651

35'700

6'900.00

19.34

6'687.00 18.74

6'474.00

18.15

6'261.00

17.55

6'048.00

16.95

5'818.00

16.31

5'583.00

15.65

5'583.00 15.65

35'701

35'750

6'911.00

19.34

6'698.00 18.75

6'485.00

18.15

6'272.00

17.56

6'059.00

16.96

5'830.00

16.32

5'595.00

15.66

5'595.00 15.66

35'751

35'800

6'922.00

19.35

6'709.00 18.75

6'496.00

18.16

6'283.00

17.56

6'070.00

16.97

5'842.00

16.33

5'607.00

15.67

5'607.00 15.67

35'801

35'850

6'935.00

19.36

6'723.00 18.77

6'510.00

18.17

6'297.00

17.58

6'084.00

16.98

5'857.00

16.35

5'622.00

15.69

5'622.00 15.69

35'851

35'900

6'947.00

19.36

6'734.00 18.77

6'521.00

18.18

6'308.00

17.58

6'095.00

16.99

5'870.00

16.36

5'634.00

15.70

5'634.00 15.70

35'901

35'950

6'958.00

19.37

6'745.00 18.78

6'532.00

18.18

6'319.00

17.59

6'106.00

17.00

5'882.00

16.37

5'646.00

15.72

5'646.00 15.72

35'951

36'000

6'971.00

19.38

6'758.00 18.79

6'545.00

18.19

6'332.00

17.60

6'119.00

17.01

5'896.00

16.39

5'661.00

15.74

5'661.00 15.74

36'001

36'050

6'982.00

19.38

6'769.00 18.79

6'556.00

18.20

6'343.00

17.61

6'130.00

17.02

5'909.00

16.40

5'673.00

15.75

5'673.00 15.75

36'051

36'100

6'993.00

19.38

6'780.00 18.79

6'567.00

18.20

6'354.00

17.61

6'141.00

17.02

5'921.00

16.41

5'685.00

15.76

5'685.00 15.76

36'101

36'150

7'006.00

19.39

6'794.00 18.81

6'581.00

18.22

6'368.00

17.63

6'155.00

17.04

5'935.00

16.43

5'700.00

15.78

5'700.00 15.78

36'151

36'200

7'018.00

19.40

6'805.00 18.81

6'592.00

18.22

6'379.00

17.63

6'166.00

17.04

5'948.00

16.44

5'713.00

15.79

5'713.00 15.79

36'201

36'250

7'029.00

19.40

6'816.00 18.82

6'603.00

18.23

6'390.00

17.64

6'177.00

17.05

5'960.00

16.45

5'725.00

15.80

5'725.00 15.80

36'251

36'300

7'040.00

19.41

6'827.00 18.82

6'614.00

18.23

6'401.00

17.65

6'188.00

17.06

5'972.00

16.46

5'737.00

15.82

5'737.00 15.82

36'301

36'350

7'053.00

19.42

6'840.00 18.83

6'627.00

18.24

6'414.00

17.66

6'201.00

17.07

5'987.00

16.48

5'752.00

15.83

5'752.00 15.83

36'351

36'400

7'064.00

19.42

6'851.00 18.83

6'638.00

18.25

6'425.00

17.66

6'212.00

17.08

5'999.00

16.49

5'764.00

15.85

5'764.00 15.85

36'401

36'450

7'075.00

19.42

6'862.00 18.84

6'649.00

18.25

6'436.00

17.67

6'223.00

17.08

6'010.00

16.50

5'776.00

15.86

5'776.00 15.86

36'451

36'500

7'089.00

19.44

6'876.00 18.85

6'663.00

18.27

6'450.00

17.68

6'237.00

17.10

6'024.00

16.52

5'791.00

15.88

5'791.00 15.88

36'501

36'550

7'100.00

19.44

6'887.00 18.86

6'674.00

18.27

6'461.00

17.69

6'248.00

17.11

6'035.00

16.52

5'803.00

15.89

5'803.00 15.89

36'551

36'600

7'111.00

19.44

6'898.00 18.86

6'685.00

18.28

6'472.00

17.70

6'259.00

17.11

6'046.00

16.53

5'815.00

15.90

5'815.00 15.90

36'601

36'650

7'124.00

19.45

6'911.00 18.87

6'698.00

18.29

6'485.00

17.71

6'272.00

17.12

6'059.00

16.54

5'830.00

15.92

5'830.00 15.92

36'651

36'700

7'135.00

19.45

6'922.00 18.87

6'709.00

18.29

6'496.00

17.71

6'283.00

17.13

6'070.00

16.55

5'842.00

15.93

5'842.00 15.93

36'701

36'750

7'146.00

19.46

6'933.00 18.88

6'720.00

18.30

6'507.00

17.72

6'294.00

17.14

6'081.00

16.56

5'854.00

15.94

5'854.00 15.94

36'751

36'800

7'160.00

19.47

6'947.00 18.89

6'734.00

18.31

6'521.00

17.73

6'308.00

17.15

6'095.00

16.57

5'869.00

15.96

5'869.00 15.96

36'801

36'850

7'171.00

19.47

6'958.00 18.89

6'745.00

18.32

6'532.00

17.74

6'319.00

17.16

6'106.00

16.58

5'881.00

15.97

5'881.00 15.97

36'851

36'900

7'182.00

19.48

6'969.00 18.90

6'756.00

18.32

6'543.00

17.74

6'330.00

17.17

6'117.00

16.59

5'893.00

15.98

5'893.00 15.98

36'901

36'950

7'195.00

19.49

6'982.00 18.91

6'769.00

18.33

6'556.00

17.75

6'343.00

17.18

6'130.00

16.60

5'908.00

16.00

5'908.00 16.00

36'951

37'000

7'206.00

19.49

6'993.00 18.91

6'780.00

18.34

6'567.00

17.76

6'354.00

17.18

6'141.00

16.61

5'920.00

16.01

5'920.00 16.01

37'001

37'050

7'217.00

19.49

7'004.00 18.92

6'791.00

18.34

6'578.00

17.77

6'365.00

17.19

6'152.00

16.62

5'933.00

16.02

5'933.00 16.02

37'051

37'100

7'231.00

19.50

7'018.00 18.93

6'805.00

18.35

6'592.00

17.78

6'379.00

17.21

6'166.00

16.63

5'947.00

16.04

5'947.00 16.04

37'101

37'150

7'242.00

19.51

7'029.00 18.93

6'816.00

18.36

6'603.00

17.79

6'390.00

17.21

6'177.00

16.64

5'959.00

16.05

5'959.00 16.05

37'151

37'200

7'253.00

19.51

7'040.00 18.94

6'827.00

18.36

6'614.00

17.79

6'401.00

17.22

6'188.00

16.65

5'972.00

16.06

5'972.00 16.06

37'201

37'250

7'266.00

19.52

7'053.00 18.95

6'840.00

18.37

6'627.00

17.80

6'414.00

17.23

6'201.00

16.66

5'986.00

16.08

5'986.00 16.08

37'251

37'300

7'277.00

19.52

7'064.00 18.95

6'851.00

18.38

6'638.00

17.81

6'425.00

17.24

6'212.00

16.67

5'998.00

16.09

5'998.00 16.09

37'301

37'350

7'288.00

19.53

7'075.00 18.96

6'862.00

18.38

6'649.00

17.81

6'436.00

17.24

6'223.00

16.67

6'010.00

16.10

6'010.00 16.10

37'351

37'400

7'301.00

19.53

7'089.00 18.97

6'876.00

18.40

6'663.00

17.83

6'450.00

17.26

6'237.00

16.69

6'024.00

16.12

6'024.00 16.12

37'401

37'450

7'313.00

19.54

7'100.00 18.97

6'887.00

18.40

6'674.00

17.83

6'461.00

17.26

6'248.00

16.69

6'035.00

16.13

6'035.00 16.13

37'451

37'500

7'324.00

19.54

7'111.00 18.98

6'898.00

18.41

6'685.00

17.84

6'472.00

17.27

6'259.00

16.70

6'046.00

16.13

6'046.00 16.13

11

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

7'337.00

%

19.55

Fr. %

7'124.00 18.98

Fr.

6'911.00

%

18.42

Fr.

6'698.00

%

17.85

Fr.

6'485.00

%

17.28

Fr.

6'272.00

%

16.71

Fr.

6'059.00

%

16.15

6'059.00 16.15

37'551

37'600

7'348.00

19.56

7'135.00 18.99

6'922.00

18.42

6'709.00

17.85

6'496.00

17.29

6'283.00

16.72

6'070.00

16.15

6'070.00 16.15

37'601

37'650

7'359.00

19.56

7'146.00 18.99

6'933.00

18.43

6'720.00

17.86

6'507.00

17.29

6'294.00

16.73

6'081.00

16.16

6'081.00 16.16

37'651

37'700

7'372.00

19.57

7'160.00 19.00

6'947.00

18.44

6'734.00

17.87

6'521.00

17.31

6'308.00

16.74

6'095.00

16.18

6'095.00 16.18

37'701

37'750

7'384.00

19.57

7'171.00 19.01

6'958.00

18.44

6'745.00

17.88

6'532.00

17.31

6'319.00

16.75

6'106.00

16.19

6'106.00 16.19

37'751

37'800

7'395.00

19.58

7'182.00 19.01

6'969.00

18.45

6'756.00

17.88

6'543.00

17.32

6'330.00

16.76

6'117.00

16.19

6'117.00 16.19

37'801

37'850

7'406.00

19.58

7'193.00 19.02

6'980.00

18.45

6'767.00

17.89

6'554.00

17.33

6'341.00

16.76

6'128.00

16.20

6'128.00 16.20

37'851

37'900

7'419.00

19.59

7'206.00 19.03

6'993.00

18.46

6'780.00

17.90

6'567.00

17.34

6'354.00

16.78

6'141.00

16.21

6'141.00 16.21

37'901

37'950

7'430.00

19.59

7'217.00 19.03

7'004.00

18.47

6'791.00

17.91

6'578.00

17.34

6'365.00

16.78

6'152.00

16.22

6'152.00 16.22

37'951

38'000

7'441.00

19.59

7'228.00 19.03

7'015.00

18.47

6'802.00

17.91

6'589.00

17.35

6'376.00

16.79

6'163.00

16.23

6'163.00 16.23

38'001

38'050

7'455.00

19.61

7'242.00 19.05

7'029.00

18.49

6'816.00

17.93

6'603.00

17.36

6'390.00

16.80

6'177.00

16.24

6'177.00 16.24

38'051

38'100

7'466.00

19.61

7'253.00 19.05

7'040.00

18.49

6'827.00

17.93

6'614.00

17.37

6'401.00

16.81

6'188.00

16.25

6'188.00 16.25

38'101

38'150

7'477.00

19.61

7'264.00 19.05

7'051.00

18.49

6'838.00

17.94

6'625.00

17.38

6'412.00

16.82

6'199.00

16.26

6'199.00 16.26

38'151

38'200

7'490.00

19.62

7'277.00 19.06

7'064.00

18.50

6'851.00

17.95

6'638.00

17.39

6'425.00

16.83

6'212.00

16.27

6'212.00 16.27

38'201

38'250

7'501.00

19.62

7'288.00 19.07

7'075.00

18.51

6'862.00

17.95

6'649.00

17.39

6'436.00

16.84

6'223.00

16.28

6'223.00 16.28

38'251

38'300

7'512.00

19.63

7'299.00 19.07

7'086.00

18.51

6'873.00

17.96

6'660.00

17.40

6'447.00

16.84

6'234.00

16.29

6'234.00 16.29

38'301

38'350

7'526.00

19.64

7'313.00 19.08

7'100.00

18.53

6'887.00

17.97

6'674.00

17.41

6'461.00

16.86

6'248.00

16.30

6'248.00 16.30

38'351

38'400

7'537.00

19.64

7'324.00 19.09

7'111.00

18.53

6'898.00

17.98

6'685.00

17.42

6'472.00

16.87

6'259.00

16.31

6'259.00 16.31

38'401

38'450

7'548.00

19.64

7'335.00 19.09

7'122.00

18.53

6'909.00

17.98

6'696.00

17.43

6'483.00

16.87

6'270.00

16.32

6'270.00 16.32

38'451

38'500

7'561.00

19.65

7'348.00 19.10

7'135.00

18.54

6'922.00

17.99

6'709.00

17.44

6'496.00

16.88

6'283.00

16.33

6'283.00 16.33

38'501

38'550

7'572.00

19.65

7'359.00 19.10

7'146.00

18.55

6'933.00

18.00

6'720.00

17.44

6'507.00

16.89

6'294.00

16.34

6'294.00 16.34

38'551

38'600

7'583.00

19.66

7'370.00 19.11

7'157.00

18.55

6'944.00

18.00

6'731.00

17.45

6'518.00

16.90

6'305.00

16.34

6'305.00 16.34

38'601

38'650

7'597.00

19.67

7'384.00 19.12

7'171.00

18.57

6'958.00

18.01

6'745.00

17.46

6'532.00

16.91

6'319.00

16.36

6'319.00 16.36

38'651

38'700

7'608.00

19.67

7'395.00 19.12

7'182.00

18.57

6'969.00

18.02

6'756.00

17.47

6'543.00

16.92

6'330.00

16.37

6'330.00 16.37

38'701

38'750

7'619.00

19.67

7'406.00 19.12

7'193.00

18.57

6'980.00

18.02

6'767.00

17.47

6'554.00

16.92

6'341.00

16.37

6'341.00 16.37

38'751

38'800

7'632.00

19.68

7'419.00 19.13

7'206.00

18.58

6'993.00

18.03

6'780.00

17.49

6'567.00

16.94

6'354.00

16.39

6'354.00 16.39

38'801

38'850

7'643.00

19.69

7'430.00 19.14

7'217.00

18.59

7'004.00

18.04

6'791.00

17.49

6'578.00

16.94

6'365.00

16.39

6'365.00 16.39

38'851

38'900

7'654.00

19.69

7'441.00 19.14

7'228.00

18.59

7'015.00

18.05

6'802.00

17.50

6'589.00

16.95

6'376.00

16.40

6'376.00 16.40

38'901

38'950

7'667.00

19.70

7'455.00 19.15

7'242.00

18.61

7'029.00

18.06

6'816.00

17.51

6'603.00

16.96

6'390.00

16.42

6'390.00 16.42

38'951

39'000

7'679.00

19.70

7'466.00 19.16

7'253.00

18.61

7'040.00

18.06

6'827.00

17.52

6'614.00

16.97

6'401.00

16.42

6'401.00 16.42

39'001

39'050

7'690.00

19.71

7'477.00 19.16

7'264.00

18.61

7'051.00

18.07

6'838.00

17.52

6'625.00

16.98

6'412.00

16.43

6'412.00 16.43

39'051

39'100

7'703.00

19.71

7'490.00 19.17

7'277.00

18.62

7'064.00

18.08

6'851.00

17.53

6'638.00

16.99

6'425.00

16.44

6'425.00 16.44

39'101

39'150

7'714.00

19.72

7'501.00 19.17

7'288.00

18.63

7'075.00

18.08

6'862.00

17.54

6'649.00

16.99

6'436.00

16.45

6'436.00 16.45

39'151

39'200

7'725.00

19.72

7'512.00 19.18

7'299.00

18.63

7'086.00

18.09

6'873.00

17.54

6'660.00

17.00

6'447.00

16.46

6'447.00 16.46

39'201

39'250

7'736.00

19.72

7'523.00 19.18

7'310.00

18.64

7'097.00

18.09

6'884.00

17.55

6'671.00

17.01

6'458.00

16.46

6'458.00 16.46

39'251

39'300

7'750.00

19.73

7'537.00 19.19

7'324.00

18.65

7'111.00

18.11

6'898.00

17.56

6'685.00

17.02

6'472.00

16.48

6'472.00 16.48

39'301

39'350

7'761.00

19.74

7'548.00 19.19

7'335.00

18.65

7'122.00

18.11

6'909.00

17.57

6'696.00

17.03

6'483.00

16.49

6'483.00 16.49

39'351

39'400

7'772.00

19.74

7'559.00 19.20

7'346.00

18.66

7'133.00

18.12

6'920.00

17.57

6'707.00

17.03

6'494.00

16.49

6'494.00 16.49

39'401

39'450

7'785.00

19.75

7'572.00 19.21

7'359.00

18.67

7'146.00

18.13

6'933.00

17.59

6'720.00

17.05

6'507.00

16.50

6'507.00 16.50

39'451

39'500

7'796.00

19.75

7'583.00 19.21

7'370.00

18.67

7'157.00

18.13

6'944.00

17.59

6'731.00

17.05

6'518.00

16.51

6'518.00 16.51

39'501

39'550

7'807.00

19.75

7'594.00 19.21

7'381.00

18.67

7'168.00

18.14

6'955.00

17.60

6'742.00

17.06

6'529.00

16.52

6'529.00 16.52

39'551

39'600

7'821.00

19.76

7'608.00 19.22

7'395.00

18.69

7'182.00

18.15

6'969.00

17.61

6'756.00

17.07

6'543.00

16.53

6'543.00 16.53

39'601

39'650

7'832.00

19.77

7'619.00 19.23

7'406.00

18.69

7'193.00

18.15

6'980.00

17.62

6'767.00

17.08

6'554.00

16.54

6'554.00 16.54

39'651

39'700

7'843.00

19.77

7'630.00 19.23

7'417.00

18.69

7'204.00

18.16

6'991.00

17.62

6'778.00

17.08

6'565.00

16.55

6'565.00 16.55

39'701

39'750

7'856.00

19.78

7'643.00 19.24

7'430.00

18.70

7'217.00

18.17

7'004.00

17.63

6'791.00

17.10

6'578.00

16.56

6'578.00 16.56

39'751

39'800

7'867.00

19.78

7'654.00 19.24

7'441.00

18.71

7'228.00

18.17

7'015.00

17.64

6'802.00

17.10

6'589.00

16.57

6'589.00 16.57

39'801

39'850

7'878.00

19.78

7'665.00 19.25

7'452.00

18.71

7'239.00

18.18

7'026.00

17.64

6'813.00

17.11

6'600.00

16.57

6'600.00 16.57

39'851

39'900

7'892.00

19.79

7'679.00 19.26

7'466.00

18.72

7'253.00

18.19

7'040.00

17.66

6'827.00

17.12

6'614.00

16.59

6'614.00 16.59

39'901

39'950

7'903.00

19.79

7'690.00 19.26

7'477.00

18.73

7'264.00

18.19

7'051.00

17.66

6'838.00

17.13

6'625.00

16.59

6'625.00 16.59

39'951

40'000

7'914.00

19.80

7'701.00 19.26

7'488.00

18.73

7'275.00

18.20

7'062.00

17.67

6'849.00

17.13

6'636.00

16.60

6'636.00 16.60

40'001

40'050

7'927.00

19.81

7'714.00 19.27

7'501.00

18.74

7'288.00

18.21

7'075.00

17.68

6'862.00

17.14

6'649.00

16.61

6'649.00 16.61

40'051

40'100

7'938.00

19.81

7'725.00 19.28

7'512.00

18.74

7'299.00

18.21

7'086.00

17.68

6'873.00

17.15

6'660.00

16.62

6'660.00 16.62

40'101

40'150

7'949.00

19.81

7'736.00 19.28

7'523.00

18.75

7'310.00

18.22

7'097.00

17.69

6'884.00

17.16

6'671.00

16.63

6'671.00 16.63

40'151

40'200

7'963.00

19.82

7'750.00 19.29

7'537.00

18.76

7'324.00

18.23

7'111.00

17.70

6'898.00

17.17

6'685.00

16.64

6'685.00 16.64

40'201

40'250

7'974.00

19.82

7'761.00 19.29

7'548.00

18.76

7'335.00

18.23

7'122.00

17.71

6'909.00

17.18

6'696.00

16.65

6'696.00 16.65

40'251

40'300

7'985.00

19.83

7'772.00 19.30

7'559.00

18.77

7'346.00

18.24

7'133.00

17.71

6'920.00

17.18

6'707.00

16.65

6'707.00 16.65

40'301

40'350

7'998.00

19.83

7'785.00 19.31

7'572.00

18.78

7'359.00

18.25

7'146.00

17.72

6'933.00

17.19

6'720.00

16.66

6'720.00 16.66

40'351

40'400

8'009.00

19.84

7'796.00 19.31

7'583.00

18.78

7'370.00

18.25

7'157.00

17.73

6'944.00

17.20

6'731.00

16.67

6'731.00 16.67

40'401

40'450

8'020.00

19.84

7'807.00 19.31

7'594.00

18.79

7'381.00

18.26

7'168.00

17.73

6'955.00

17.20

6'742.00

16.68

6'742.00 16.68

40'451

40'500

8'033.00

19.85

7'821.00 19.32

7'608.00

18.80

7'395.00

18.27

7'182.00

17.74

6'969.00

17.22

6'756.00

16.69

6'756.00 16.69

40'501

40'550

8'045.00

19.85

7'832.00 19.33

7'619.00

18.80

7'406.00

18.28

7'193.00

17.75

6'980.00

17.22

6'767.00

16.70

6'767.00 16.70

40'551

40'600

8'056.00

19.85

7'843.00 19.33

7'630.00

18.80

7'417.00

18.28

7'204.00

17.75

6'991.00

17.23

6'778.00

16.70

6'778.00 16.70

40'601

40'650

8'069.00

19.86

7'856.00 19.34

7'643.00

18.81

7'430.00

18.29

7'217.00

17.76

7'004.00

17.24

6'791.00

16.72

6'791.00 16.72

40'651

40'700

8'080.00

19.86

7'867.00 19.34

7'654.00

18.82

7'441.00

18.29

7'228.00

17.77

7'015.00

17.25

6'802.00

16.72

6'802.00 16.72

40'701

40'750

8'091.00

19.87

7'878.00 19.34

7'665.00

18.82

7'452.00

18.30

7'239.00

17.78

7'026.00

17.25

6'813.00

16.73

6'813.00 16.73

40'751

40'800

8'102.00

19.87

7'889.00 19.35

7'676.00

18.83

7'463.00

18.30

7'250.00

17.78

7'037.00

17.26

6'824.00

16.74

6'824.00 16.74

40'801

40'850

8'116.00

19.88

7'903.00 19.36

7'690.00

18.84

7'477.00

18.31

7'264.00

17.79

7'051.00

17.27

6'838.00

16.75

6'838.00 16.75

40'851

40'900

8'127.00

19.88

7'914.00 19.36

7'701.00

18.84

7'488.00

18.32

7'275.00

17.80

7'062.00

17.28

6'849.00

16.76

6'849.00 16.76

12

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

8'138.00

%

19.89

Fr. %

7'925.00 19.36

Fr.

7'712.00

%

18.84

Fr.

7'499.00

%

18.32

Fr.

7'286.00

%

17.80

Fr.

7'073.00

%

17.28

Fr.

6'860.00

%

16.76

6'860.00 16.76

40'951

41'000

8'151.00

19.89

7'938.00 19.37

7'725.00

18.85

7'512.00

18.33

7'299.00

17.81

7'086.00

17.29

6'873.00

16.77

6'873.00 16.77

41'001

41'050

8'162.00

19.90

7'949.00 19.38

7'736.00

18.86

7'523.00

18.34

7'310.00

17.82

7'097.00

17.30

6'884.00

16.78

6'884.00 16.78

41'051

41'100

8'173.00

19.90

7'960.00 19.38

7'747.00

18.86

7'534.00

18.34

7'321.00

17.82

7'108.00

17.30

6'895.00

16.79

6'895.00 16.79

41'101

41'150

8'187.00

19.91

7'974.00 19.39

7'761.00

18.87

7'548.00

18.35

7'335.00

17.84

7'122.00

17.32

6'909.00

16.80

6'909.00 16.80

41'151

41'200

8'198.00

19.91

7'985.00 19.39

7'772.00

18.88

7'559.00

18.36

7'346.00

17.84

7'133.00

17.32

6'920.00

16.81

6'920.00 16.81

41'201

41'250

8'209.00

19.91

7'996.00 19.40

7'783.00

18.88

7'570.00

18.36

7'357.00

17.85

7'144.00

17.33

6'931.00

16.81

6'931.00 16.81

41'251

41'300

8'222.00

19.92

8'009.00 19.40

7'796.00

18.89

7'583.00

18.37

7'370.00

17.86

7'157.00

17.34

6'944.00

16.82

6'944.00 16.82

41'301

41'350

8'233.00

19.92

8'020.00 19.41

7'807.00

18.89

7'594.00

18.38

7'381.00

17.86

7'168.00

17.35

6'955.00

16.83

6'955.00 16.83

41'351

41'400

8'244.00

19.93

8'031.00 19.41

7'818.00

18.90

7'605.00

18.38

7'392.00

17.87

7'179.00

17.35

6'966.00

16.84

6'966.00 16.84

41'401

41'450

8'258.00

19.93

8'045.00 19.42

7'832.00

18.91

7'619.00

18.39

7'406.00

17.88

7'193.00

17.36

6'980.00

16.85

6'980.00 16.85

41'451

41'500

8'269.00

19.94

8'056.00 19.42

7'843.00

18.91

7'630.00

18.40

7'417.00

17.88

7'204.00

17.37

6'991.00

16.86

6'991.00 16.86

41'501

41'550

8'280.00

19.94

8'067.00 19.43

7'854.00

18.91

7'641.00

18.40

7'428.00

17.89

7'215.00

17.38

7'002.00

16.86

7'002.00 16.86

41'551

41'600

8'293.00

19.95

8'080.00 19.43

7'867.00

18.92

7'654.00

18.41

7'441.00

17.90

7'228.00

17.39

7'015.00

16.87

7'015.00 16.87

41'601

41'650

8'304.00

19.95

8'091.00 19.44

7'878.00

18.93

7'665.00

18.41

7'452.00

17.90

7'239.00

17.39

7'026.00

16.88

7'026.00 16.88

41'651

41'700

8'315.00

19.95

8'102.00 19.44

7'889.00

18.93

7'676.00

18.42

7'463.00

17.91

7'250.00

17.40

7'037.00

16.89

7'037.00 16.89

41'701

41'750

8'329.00

19.96

8'116.00 19.45

7'903.00

18.94

7'690.00

18.43

7'477.00

17.92

7'264.00

17.41

7'051.00

16.90

7'051.00 16.90

41'751

41'800

8'340.00

19.96

8'127.00 19.45

7'914.00

18.94

7'701.00

18.43

7'488.00

17.92

7'275.00

17.41

7'062.00

16.90

7'062.00 16.90

41'801

41'850

8'351.00

19.97

8'138.00 19.46

7'925.00

18.95

7'712.00

18.44

7'499.00

17.93

7'286.00

17.42

7'073.00

16.91

7'073.00 16.91

41'851

41'900

8'364.00

19.97

8'151.00 19.47

7'938.00

18.96

7'725.00

18.45

7'512.00

17.94

7'299.00

17.43

7'086.00

16.92

7'086.00 16.92

41'901

41'950

8'375.00

19.98

8'162.00 19.47

7'949.00

18.96

7'736.00

18.45

7'523.00

17.94

7'310.00

17.44

7'097.00

16.93

7'097.00 16.93

41'951

42'000

8'386.00

19.98

8'173.00 19.47

7'960.00

18.96

7'747.00

18.46

7'534.00

17.95

7'321.00

17.44

7'108.00

16.93

7'108.00 16.93

42'001

42'050

8'399.00

19.99

8'187.00 19.48

7'974.00

18.97

7'761.00

18.47

7'548.00

17.96

7'335.00

17.45

7'122.00

16.95

7'122.00 16.95

42'051

42'100

8'411.00

19.99

8'198.00 19.48

7'985.00

18.98

7'772.00

18.47

7'559.00

17.97

7'346.00

17.46

7'133.00

16.95

7'133.00 16.95

42'101

42'150

8'422.00

19.99

8'209.00 19.49

7'996.00

18.98

7'783.00

18.48

7'570.00

17.97

7'357.00

17.46

7'144.00

16.96

7'144.00 16.96

42'151

42'200

8'433.00

20.00

8'220.00 19.49

8'007.00

18.99

7'794.00

18.48

7'581.00

17.98

7'368.00

17.47

7'155.00

16.97

7'155.00 16.97

42'201

42'250

8'446.00

20.00

8'233.00 19.50

8'020.00

18.99

7'807.00

18.49

7'594.00

17.98

7'381.00

17.48

7'168.00

16.98

7'168.00 16.98

42'251

42'300

8'457.00

20.00

8'244.00 19.50

8'031.00

19.00

7'818.00

18.49

7'605.00

17.99

7'392.00

17.49

7'179.00

16.98

7'179.00 16.98

42'301

42'350

8'468.00

20.01

8'255.00 19.50

8'042.00

19.00

7'829.00

18.50

7'616.00

17.99

7'403.00

17.49

7'190.00

16.99

7'190.00 16.99

42'351

42'400

8'482.00

20.02

8'269.00 19.51

8'056.00

19.01

7'843.00

18.51

7'630.00

18.01

7'417.00

17.50

7'204.00

17.00

7'204.00 17.00

42'401

42'450

8'493.00

20.02

8'280.00 19.52

8'067.00

19.01

7'854.00

18.51

7'641.00

18.01

7'428.00

17.51

7'215.00

17.01

7'215.00 17.01

42'451

42'500

8'504.00

20.02

8'291.00 19.52

8'078.00

19.02

7'865.00

18.52

7'652.00

18.02

7'439.00

17.51

7'226.00

17.01

7'226.00 17.01

42'501

42'550

8'517.00

20.03

8'304.00 19.53

8'091.00

19.03

7'878.00

18.53

7'665.00

18.02

7'452.00

17.52

7'239.00

17.02

7'239.00 17.02

42'551

42'600

8'528.00

20.03

8'315.00 19.53

8'102.00

19.03

7'889.00

18.53

7'676.00

18.03

7'463.00

17.53

7'250.00

17.03

7'250.00 17.03

42'601

42'650

8'539.00

20.03

8'326.00 19.53

8'113.00

19.03

7'900.00

18.53

7'687.00

18.03

7'474.00

17.53

7'261.00

17.03

7'261.00 17.03

42'651

42'700

8'553.00

20.04

8'340.00 19.54

8'127.00

19.04

7'914.00

18.54

7'701.00

18.05

7'488.00

17.55

7'275.00

17.05

7'275.00 17.05

42'701

42'750

8'564.00

20.04

8'351.00 19.55

8'138.00

19.05

7'925.00

18.55

7'712.00

18.05

7'499.00

17.55

7'286.00

17.05

7'286.00 17.05

42'751

42'800

8'575.00

20.05

8'362.00 19.55

8'149.00

19.05

7'936.00

18.55

7'723.00

18.05

7'510.00

17.56

7'297.00

17.06

7'297.00 17.06

42'801

42'850

8'588.00

20.05

8'375.00 19.56

8'162.00

19.06

7'949.00

18.56

7'736.00

18.06

7'523.00

17.57

7'310.00

17.07

7'310.00 17.07

42'851

42'900

8'599.00

20.06

8'386.00 19.56

8'173.00

19.06

7'960.00

18.57

7'747.00

18.07

7'534.00

17.57

7'321.00

17.08

7'321.00 17.08

42'901

42'950

8'610.00

20.06

8'397.00 19.56

8'184.00

19.07

7'971.00

18.57

7'758.00

18.07

7'545.00

17.58

7'332.00

17.08

7'332.00 17.08

42'951

43'000

8'624.00

20.07

8'411.00 19.57

8'198.00

19.08

7'985.00

18.58

7'772.00

18.08

7'559.00

17.59

7'346.00

17.09

7'346.00 17.09

43'001

43'050

8'635.00

20.07

8'422.00 19.57

8'209.00

19.08

7'996.00

18.58

7'783.00

18.09

7'570.00

17.59

7'357.00

17.10

7'357.00 17.10

43'051

43'100

8'646.00

20.07

8'433.00 19.58

8'220.00

19.08

8'007.00

18.59

7'794.00

18.09

7'581.00

17.60

7'368.00

17.11

7'368.00 17.11

43'101

43'150

8'659.00

20.08

8'446.00 19.58

8'233.00

19.09

8'020.00

18.60

7'807.00

18.10

7'594.00

17.61

7'381.00

17.12

7'381.00 17.12

43'151

43'200

8'670.00

20.08

8'457.00 19.59

8'244.00

19.09

8'031.00

18.60

7'818.00

18.11

7'605.00

17.61

7'392.00

17.12

7'392.00 17.12

43'201

43'250

8'681.00

20.08

8'468.00 19.59

8'255.00

19.10

8'042.00

18.60

7'829.00

18.11

7'616.00

17.62

7'403.00

17.13

7'403.00 17.13

43'251

43'300

8'695.00

20.09

8'482.00 19.60

8'269.00

19.11

8'056.00

18.62

7'843.00

18.12

7'630.00

17.63

7'417.00

17.14

7'417.00 17.14

43'301

43'350

8'706.00

20.09

8'493.00 19.60

8'280.00

19.11

8'067.00

18.62

7'854.00

18.13

7'641.00

17.64

7'428.00

17.14

7'428.00 17.14

43'351

43'400

8'717.00

20.10

8'504.00 19.61

8'291.00

19.11

8'078.00

18.62

7'865.00

18.13

7'652.00

17.64

7'439.00

17.15

7'439.00 17.15

43'401

43'450

8'730.00

20.10

8'517.00 19.61

8'304.00

19.12

8'091.00

18.63

7'878.00

18.14

7'665.00

17.65

7'452.00

17.16

7'452.00 17.16

43'451

43'500

8'741.00

20.11

8'528.00 19.62

8'315.00

19.13

8'102.00

18.64

7'889.00

18.15

7'676.00

17.66

7'463.00

17.17

7'463.00 17.17

43'501

43'550

8'752.00

20.11

8'539.00 19.62

8'326.00

19.13

8'113.00

18.64

7'900.00

18.15

7'687.00

17.66

7'474.00

17.17

7'474.00 17.17

43'551

43'600

8'765.00

20.11

8'553.00 19.63

8'340.00

19.14

8'127.00

18.65

7'914.00

18.16

7'701.00

17.67

7'488.00

17.18

7'488.00 17.18

43'601

43'650

8'777.00

20.12

8'564.00 19.63

8'351.00

19.14

8'138.00

18.65

7'925.00

18.17

7'712.00

17.68

7'499.00

17.19

7'499.00 17.19

43'651

43'700

8'788.00

20.12

8'575.00 19.63

8'362.00

19.15

8'149.00

18.66

7'936.00

18.17

7'723.00

17.68

7'510.00

17.20

7'510.00 17.20

43'701

43'750

8'799.00

20.12

8'586.00 19.64

8'373.00

19.15

8'160.00

18.66

7'947.00

18.17

7'734.00

17.69

7'521.00

17.20

7'521.00 17.20

43'751

43'800

8'812.00

20.13

8'599.00 19.64

8'386.00

19.16

8'173.00

18.67

7'960.00

18.18

7'747.00

17.70

7'534.00

17.21

7'534.00 17.21

43'801

43'850

8'823.00

20.13

8'610.00 19.65

8'397.00

19.16

8'184.00

18.67

7'971.00

18.19

7'758.00

17.70

7'545.00

17.22

7'545.00 17.22

43'851

43'900

8'834.00

20.13

8'621.00 19.65

8'408.00

19.16

8'195.00

18.68

7'982.00

18.19

7'769.00

17.71

7'556.00

17.22

7'556.00 17.22

43'901

43'950

8'848.00

20.14

8'635.00 19.66

8'422.00

19.17

8'209.00

18.69

7'996.00

18.20

7'783.00

17.72

7'570.00

17.23

7'570.00 17.23

43'951

44'000

8'859.00

20.15

8'646.00 19.66

8'433.00

19.18

8'220.00

18.69

8'007.00

18.21

7'794.00

17.72

7'581.00

17.24

7'581.00 17.24

44'001

44'050

8'870.00

20.15

8'657.00 19.66

8'444.00

19.18

8'231.00

18.70

8'018.00

18.21

7'805.00

17.73

7'592.00

17.24

7'592.00 17.24

44'051

44'100

8'883.00

20.15

8'670.00 19.67

8'457.00

19.19

8'244.00

18.70

8'031.00

18.22

7'818.00

17.74

7'605.00

17.25

7'605.00 17.25

44'101

44'150

8'894.00

20.16

8'681.00 19.67

8'468.00

19.19

8'255.00

18.71

8'042.00

18.23

7'829.00

17.74

7'616.00

17.26

7'616.00 17.26

44'151

44'200

8'905.00

20.16

8'692.00 19.68

8'479.00

19.19

8'266.00

18.71

8'053.00

18.23

7'840.00

17.75

7'627.00

17.27

7'627.00 17.27

44'201

44'250

8'919.00

20.17

8'706.00 19.69

8'493.00

19.20

8'280.00

18.72

8'067.00

18.24

7'854.00

17.76

7'641.00

17.28

7'641.00 17.28

44'251

44'300

8'930.00

20.17

8'717.00 19.69

8'504.00

19.21

8'291.00

18.73

8'078.00

18.25

7'865.00

17.76

7'652.00

17.28

7'652.00 17.28

13

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

Stufe von

Stufe bis

Fr.

Fr.

Fr.

8'941.00

%

20.17

Fr. %

8'728.00 19.69

Fr.

8'515.00

%

19.21

Fr.

8'302.00

%

18.73

Fr.

8'089.00

%

18.25

Fr.

7'876.00

%

17.77

Fr.

7'663.00

%

17.29

7'663.00 17.29

44'351

44'400

8'954.00

20.18

8'741.00 19.70

8'528.00

19.22

8'315.00

18.74

8'102.00

18.26

7'889.00

17.78

7'676.00

17.30

7'676.00 17.30

44'401

44'450

8'965.00

20.18

8'752.00 19.70

8'539.00

19.22

8'326.00

18.74

8'113.00

18.26

7'900.00

17.78

7'687.00

17.30

7'687.00 17.30

44'451

44'500

8'976.00

20.18

8'763.00 19.70

8'550.00

19.22

8'337.00

18.75

8'124.00

18.27

7'911.00

17.79

7'698.00

17.31

7'698.00 17.31

44'501

44'550

8'990.00

20.19

8'777.00 19.71

8'564.00

19.23

8'351.00

18.76

8'138.00

18.28

7'925.00

17.80

7'712.00

17.32

7'712.00 17.32

44'551

44'600

9'001.00

20.19

8'788.00 19.72

8'575.00

19.24

8'362.00

18.76

8'149.00

18.28

7'936.00

17.80

7'723.00

17.33

7'723.00 17.33

44'601

44'650

9'012.00

20.19

8'799.00 19.72

8'586.00

19.24

8'373.00

18.76

8'160.00

18.29

7'947.00

17.81

7'734.00

17.33

7'734.00 17.33

44'651

44'700

9'025.00

20.20

8'812.00 19.72

8'599.00

19.25

8'386.00

18.77

8'173.00

18.29

7'960.00

17.82

7'747.00

17.34

7'747.00 17.34

44'701

44'750

9'036.00

20.20

8'823.00 19.73

8'610.00

19.25

8'397.00

18.77

8'184.00

18.30

7'971.00

17.82

7'758.00

17.35

7'758.00 17.35

44'751

44'800

9'047.00

20.21

8'834.00 19.73

8'621.00

19.25

8'408.00

18.78

8'195.00

18.30

7'982.00

17.83

7'769.00

17.35

7'769.00 17.35

44'801

44'850

9'061.00

20.21

8'848.00 19.74

8'635.00

19.26

8'422.00

18.79

8'209.00

18.31

7'996.00

17.84

7'783.00

17.36

7'783.00 17.36

44'851

44'900

9'072.00

20.22

8'859.00 19.74

8'646.00

19.27

8'433.00

18.79

8'220.00

18.32

8'007.00

17.84

7'794.00

17.37

7'794.00 17.37

44'901

44'950

9'083.00

20.22

8'870.00 19.74

8'657.00

19.27

8'444.00

18.80

8'231.00

18.32

8'018.00

17.85

7'805.00

17.37

7'805.00 17.37

44'951

45'000

9'096.00

20.22

8'883.00 19.75

8'670.00

19.28

8'457.00

18.80

8'244.00

18.33

8'031.00

17.86

7'818.00

17.38

7'818.00 17.38

45'001

45'050

9'107.00

20.23

8'894.00 19.75

8'681.00

19.28

8'468.00

18.81

8'255.00

18.33

8'042.00

17.86

7'829.00

17.39

7'829.00 17.39

45'051

45'100

9'118.00

20.23

8'905.00 19.76

8'692.00

19.28

8'479.00

18.81

8'266.00

18.34

8'053.00

17.87

7'840.00

17.39

7'840.00 17.39

45'101

45'150

9'129.00

20.23

8'916.00 19.76

8'703.00

19.29

8'490.00

18.81

8'277.00

18.34

8'064.00

17.87

7'851.00

17.40

7'851.00 17.40

45'151

45'200

9'143.00

20.24

8'930.00 19.77

8'717.00

19.30

8'504.00

18.82

8'291.00

18.35

8'078.00

17.88

7'865.00

17.41

7'865.00 17.41

45'201

45'250

9'154.00

20.24

8'941.00 19.77

8'728.00

19.30

8'515.00

18.83

8'302.00

18.36

8'089.00

17.89

7'876.00

17.42

7'876.00 17.42

45'251

45'300

9'165.00

20.24

8'952.00 19.77

8'739.00

19.30

8'526.00

18.83

8'313.00

18.36

8'100.00

17.89

7'887.00

17.42

7'887.00 17.42

45'301

45'350

9'178.00

20.25

8'965.00 19.78

8'752.00

19.31

8'539.00

18.84

8'326.00

18.37

8'113.00

17.90

7'900.00

17.43

7'900.00 17.43

45'351

45'400

9'189.00

20.25

8'976.00 19.78

8'763.00

19.31

8'550.00

18.84

8'337.00

18.37

8'124.00

17.90

7'911.00

17.43

7'911.00 17.43

45'401

45'450

9'200.00

20.25

8'987.00 19.78

8'774.00

19.32

8'561.00

18.85

8'348.00

18.38

8'135.00

17.91

7'922.00

17.44

7'922.00 17.44

45'451

45'500

9'214.00

20.26

9'001.00 19.79

8'788.00

19.32

8'575.00

18.86

8'362.00

18.39

8'149.00

17.92

7'936.00

17.45

7'936.00 17.45

45'501

45'550

9'225.00

20.26

9'012.00 19.80

8'799.00

19.33

8'586.00

18.86

8'373.00

18.39

8'160.00

17.92

7'947.00

17.46

7'947.00 17.46

45'551

45'600

9'236.00

20.27

9'023.00 19.80

8'810.00

19.33

8'597.00

18.86

8'384.00

18.40

8'171.00

17.93

7'958.00

17.46

7'958.00 17.46

45'601

45'650

9'249.00

20.27

9'036.00 19.80

8'823.00

19.34

8'610.00

18.87

8'397.00

18.40

8'184.00

17.94

7'971.00

17.47

7'971.00 17.47

45'651

45'700

9'260.00

20.27

9'047.00 19.81

8'834.00

19.34

8'621.00

18.87

8'408.00

18.41

8'195.00

17.94

7'982.00

17.48

7'982.00 17.48

45'701

45'750

9'271.00

20.28

9'058.00 19.81

8'845.00

19.34

8'632.00

18.88

8'419.00

18.41

8'206.00

17.95

7'993.00

17.48

7'993.00 17.48

45'751

45'800

9'285.00

20.28

9'072.00 19.82

8'859.00

19.35

8'646.00

18.89

8'433.00

18.42

8'220.00

17.96

8'007.00

17.49

8'007.00 17.49

45'801

45'850

9'296.00

20.29

9'083.00 19.82

8'870.00

19.36

8'657.00

18.89

8'444.00

18.43

8'231.00

17.96

8'018.00

17.50

8'018.00 17.50

45'851

45'900

9'307.00

20.29

9'094.00 19.82

8'881.00

19.36

8'668.00

18.89

8'455.00

18.43

8'242.00

17.97

8'029.00

17.50

8'029.00 17.50

45'901

45'950

9'320.00

20.29

9'107.00 19.83

8'894.00

19.37

8'681.00

18.90

8'468.00

18.44

8'255.00

17.97

8'042.00

17.51

8'042.00 17.51

45'951

46'000

9'331.00

20.30

9'118.00 19.83

8'905.00

19.37

8'692.00

18.91

8'479.00

18.44

8'266.00

17.98

8'053.00

17.52

8'053.00 17.52

46'001

46'050

9'342.00

20.30

9'129.00 19.83

8'916.00

19.37

8'703.00

18.91

8'490.00

18.45

8'277.00

17.98

8'064.00

17.52

8'064.00 17.52

46'051

46'100

9'356.00

20.31

9'143.00 19.84

8'930.00

19.38

8'717.00

18.92

8'504.00

18.46

8'291.00

17.99

8'078.00

17.53

8'078.00 17.53

46'101

46'150

9'367.00

20.31

9'154.00 19.85

8'941.00

19.38

8'728.00

18.92

8'515.00

18.46

8'302.00

18.00

8'089.00

17.54

8'089.00 17.54

46'151

46'200

9'378.00

20.31

9'165.00 19.85

8'952.00

19.39

8'739.00

18.93

8'526.00

18.46

8'313.00

18.00

8'100.00

17.54

8'100.00 17.54

46'201

46'250

9'391.00

20.32

9'178.00 19.86

8'965.00

19.39

8'752.00

18.93

8'539.00

18.47

8'326.00

18.01

8'113.00

17.55

8'113.00 17.55

46'251

46'300

9'402.00

20.32

9'189.00 19.86

8'976.00

19.40

8'763.00

18.94

8'550.00

18.48

8'337.00

18.02

8'124.00

17.56

8'124.00 17.56

46'301

46'350

9'413.00

20.32

9'200.00 19.86

8'987.00

19.40

8'774.00

18.94

8'561.00

18.48

8'348.00

18.02

8'135.00

17.56

8'135.00 17.56

46'351

46'400

9'426.00

20.33

9'214.00 19.87

9'001.00

19.41

8'788.00

18.95

8'575.00

18.49

8'362.00

18.03

8'149.00

17.57

8'149.00 17.57

46'401

46'450

9'438.00

20.33

9'225.00 19.87

9'012.00

19.41

8'799.00

18.95

8'586.00

18.49

8'373.00

18.04

8'160.00

17.58

8'160.00 17.58

46'451

46'500

9'449.00

20.33

9'236.00 19.87

9'023.00

19.41

8'810.00

18.96

8'597.00

18.50

8'384.00

18.04

8'171.00

17.58

8'171.00 17.58

46'501

46'550

9'461.00

20.34

9'248.00 19.88

9'035.00

19.42

8'822.00

18.96

8'609.00

18.50

8'396.00

18.05

8'183.00

17.59

8'183.00 17.59

46'551

46'600

9'473.00

20.34

9'260.00 19.88

9'047.00

19.42

8'834.00

18.97

8'621.00

18.51

8'408.00

18.05

8'195.00

17.60

8'195.00 17.60

46'601

46'650

9'484.00

20.34

9'271.00 19.88

9'058.00

19.43

8'845.00

18.97

8'632.00

18.51

8'419.00

18.06

8'206.00

17.60

8'206.00 17.60

46'651

46'700

9'495.00

20.34

9'282.00 19.89

9'069.00

19.43

8'856.00

18.97

8'643.00

18.52

8'430.00

18.06

8'217.00

17.60

8'217.00 17.60

46'701

46'750

9'509.00

20.35

9'296.00 19.90

9'083.00

19.44

8'870.00

18.98

8'657.00

18.53

8'444.00

18.07

8'231.00

17.62

8'231.00 17.62

46'751

46'800

9'520.00

20.35

9'307.00 19.90

9'094.00

19.44

8'881.00

18.99

8'668.00

18.53

8'455.00

18.08

8'242.00

17.62

8'242.00 17.62

46'801

46'850

9'531.00

20.35

9'318.00 19.90

9'105.00

19.44

8'892.00

18.99

8'679.00

18.53

8'466.00

18.08

8'253.00

17.63

8'253.00 17.63

46'851

46'900

9'544.00

20.36

9'331.00 19.91

9'118.00

19.45

8'905.00

19.00

8'692.00

18.54

8'479.00

18.09

8'266.00

17.63

8'266.00 17.63

46'901

46'950

9'555.00

20.36

9'342.00 19.91

9'129.00

19.45

8'916.00

19.00

8'703.00

18.55

8'490.00

18.09

8'277.00

17.64

8'277.00 17.64

46'951

47'000

9'566.00

20.36

9'353.00 19.91

9'140.00

19.46

8'927.00

19.00

8'714.00

18.55

8'501.00

18.10

8'288.00

17.64

8'288.00 17.64

47'001

47'050

9'580.00

20.37

9'367.00 19.92

9'154.00

19.47

8'941.00

19.01

8'728.00

18.56

8'515.00

18.11

8'302.00

17.65

8'302.00 17.65

47'051

47'100

9'591.00

20.37

9'378.00 19.92

9'165.00

19.47

8'952.00

19.02

8'739.00

18.56

8'526.00

18.11

8'313.00

17.66

8'313.00 17.66

47'101

47'150

9'602.00

20.38

9'389.00 19.92

9'176.00

19.47

8'963.00

19.02

8'750.00

18.57

8'537.00

18.12

8'324.00

17.66

8'324.00 17.66

47'151

47'200

9'615.00

20.38

9'402.00 19.93

9'189.00

19.48

8'976.00

19.03

8'763.00

18.58

8'550.00

18.12

8'337.00

17.67

8'337.00 17.67

47'201

47'250

9'626.00

20.38

9'413.00 19.93

9'200.00

19.48

8'987.00

19.03

8'774.00

18.58

8'561.00

18.13

8'348.00

17.68

8'348.00 17.68

47'251

47'300

9'637.00

20.38

9'424.00 19.93

9'211.00

19.48

8'998.00

19.03

8'785.00

18.58

8'572.00

18.13

8'359.00

17.68

8'359.00 17.68

47'301

47'350

9'651.00

20.39

9'438.00 19.94

9'225.00

19.49

9'012.00

19.04

8'799.00

18.59

8'586.00

18.14

8'373.00

17.69

8'373.00 17.69

47'351

47'400

9'662.00

20.39

9'449.00 19.95

9'236.00

19.50

9'023.00

19.05

8'810.00

18.60

8'597.00

18.15

8'384.00

17.70

8'384.00 17.70

47'401

47'450

9'673.00

20.40

9'460.00 19.95

9'247.00

19.50

9'034.00

19.05

8'821.00

18.60

8'608.00

18.15

8'395.00

17.70

8'395.00 17.70

47'451

47'500

9'686.00

20.40

9'473.00 19.95

9'260.00

19.51

9'047.00

19.06

8'834.00

18.61

8'621.00

18.16

8'408.00

17.71

8'408.00 17.71

47'501

47'550

9'697.00

20.40

9'484.00 19.96

9'271.00

19.51

9'058.00

19.06

8'845.00

18.61

8'632.00

18.16

8'419.00

17.71

8'419.00 17.71

47'551

47'600

9'708.00

20.41

9'495.00 19.96

9'282.00

19.51

9'069.00

19.06

8'856.00

18.61

8'643.00

18.17

8'430.00

17.72

8'430.00 17.72

47'601

47'650

9'722.00

20.41

9'509.00 19.97

9'296.00

19.52

9'083.00

19.07

8'870.00

18.62

8'657.00

18.18

8'444.00

17.73

8'444.00 17.73

47'651

47'700

9'733.00

20.42

9'520.00 19.97

9'307.00

19.52

9'094.00

19.07

8'881.00

18.63

8'668.00

18.18

8'455.00

17.73

8'455.00 17.73

14

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

9'744.00

Fr.

% Fr. %

20.42 9'531.00 19.97

Fr.

9'318.00

%

19.52

Fr.

9'105.00

%

19.08

Fr.

8'892.00

%

18.63

Fr.

8'679.00

%

18.19

Fr.

8'466.00

%

17.74

8'466.00 17.74

47'751

47'800 9'757.00

20.42 9'544.00 19.98

9'331.00

19.53

9'118.00

19.09

8'905.00

18.64

8'692.00

18.19

8'479.00

17.75

8'479.00 17.75

47'801

47'850 9'768.00

20.42 9'555.00 19.98

9'342.00

19.53

9'129.00

19.09

8'916.00

18.64

8'703.00

18.20

8'490.00

17.75

8'490.00 17.75

47'851

47'900 9'779.00

20.43 9'566.00 19.98

9'353.00

19.54

9'140.00

19.09

8'927.00

18.65

8'714.00

18.20

8'501.00

17.76

8'501.00 17.76

47'901

47'950 9'792.00

20.43 9'580.00 19.99

9'367.00

19.55

9'154.00

19.10

8'941.00

18.66

8'728.00

18.21

8'515.00

17.77

8'515.00 17.77

47'951

48'000 9'804.00

20.44 9'591.00 19.99

9'378.00

19.55

9'165.00

19.10

8'952.00

18.66

8'739.00

18.22

8'526.00

17.77

8'526.00 17.77

48'001

48'050 9'815.00

20.44 9'602.00 19.99

9'389.00

19.55

9'176.00

19.11

8'963.00

18.66

8'750.00

18.22

8'537.00

17.78

8'537.00 17.78

48'051

48'100 9'826.00

20.44 9'613.00 20.00

9'400.00

19.55

9'187.00

19.11

8'974.00

18.67

8'761.00

18.22

8'548.00

17.78

8'548.00 17.78

48'101

48'150 9'839.00

20.44 9'626.00 20.00

9'413.00

19.56

9'200.00

19.12

8'987.00

18.67

8'774.00

18.23

8'561.00

17.79

8'561.00 17.79

48'151

48'200 9'850.00

20.45 9'637.00 20.00

9'424.00

19.56

9'211.00

19.12

8'998.00

18.68

8'785.00

18.24

8'572.00

17.79

8'572.00 17.79

48'201

48'250 9'861.00

20.45 9'648.00 20.01

9'435.00

19.56

9'222.00

19.12

9'009.00

18.68

8'796.00

18.24

8'583.00

17.80

8'583.00 17.80

48'251

48'300 9'875.00

20.46 9'662.00 20.01

9'449.00

19.57

9'236.00

19.13

9'023.00

18.69

8'810.00

18.25

8'597.00

17.81

8'597.00 17.81

48'301

48'350 9'886.00

20.46 9'673.00 20.02

9'460.00

19.58

9'247.00

19.14

9'034.00

18.69

8'821.00

18.25

8'608.00

17.81

8'608.00 17.81

48'351

48'400 9'897.00

20.46 9'684.00 20.02

9'471.00

19.58

9'258.00

19.14

9'045.00

18.70

8'832.00

18.26

8'619.00

17.82

8'619.00 17.82

48'401

48'450 9'910.00

20.46 9'697.00 20.02

9'484.00

19.58

9'271.00

19.15

9'058.00

18.71

8'845.00

18.27

8'632.00

17.83

8'632.00 17.83

48'451

48'500 9'921.00

20.47 9'708.00 20.03

9'495.00

19.59

9'282.00

19.15

9'069.00

18.71

8'856.00

18.27

8'643.00

17.83

8'643.00 17.83

48'501

48'550 9'932.00

20.47 9'719.00 20.03

9'506.00

19.59

9'293.00

19.15

9'080.00

18.71

8'867.00

18.27

8'654.00

17.83

8'654.00 17.83

48'551

48'600 9'946.00

20.48 9'733.00 20.04

9'520.00

19.60

9'307.00

19.16

9'094.00

18.72

8'881.00

18.28

8'668.00

17.84

8'668.00 17.84

48'601

48'650 9'957.00

20.48 9'744.00 20.04

9'531.00

19.60

9'318.00

19.16

9'105.00

18.72

8'892.00

18.29

8'679.00

17.85

8'679.00 17.85

48'651

48'700 9'968.00

20.48 9'755.00 20.04

9'542.00

19.60

9'329.00

19.17

9'116.00

18.73

8'903.00

18.29

8'690.00

17.85

8'690.00 17.85

48'701

48'750 9'981.00

20.48 9'768.00 20.05

9'555.00

19.61

9'342.00

19.17

9'129.00

18.74

8'916.00

18.30

8'703.00

17.86

8'703.00 17.86

48'751

48'800 9'992.00

20.49 9'779.00 20.05

9'566.00

19.61

9'353.00

19.18

9'140.00

18.74

8'927.00

18.30

8'714.00

17.87

8'714.00 17.87

48'801

48'850 10'003.00

20.49 9'790.00 20.05

9'577.00

19.61

9'364.00

19.18

9'151.00

18.74

8'938.00

18.31

8'725.00

17.87

8'725.00 17.87

48'851

48'900 10'017.00

20.50 9'804.00 20.06

9'591.00

19.62

9'378.00

19.19

9'165.00

18.75

8'952.00

18.32

8'739.00

17.88

8'739.00 17.88

48'901

48'950 10'028.00

20.50 9'815.00 20.06

9'602.00

19.63

9'389.00

19.19

9'176.00

18.76

8'963.00

18.32

8'750.00

17.88

8'750.00 17.88

48'951

49'000 10'039.00

20.50 9'826.00 20.06

9'613.00

19.63

9'400.00

19.19

9'187.00

18.76

8'974.00

18.32

8'761.00

17.89

8'761.00 17.89

49'001

49'050 10'052.00

20.50 9'839.00 20.07

9'626.00

19.63

9'413.00

19.20

9'200.00

18.77

8'987.00

18.33

8'774.00

17.90

8'774.00 17.90

49'051

49'100 10'063.00

20.51 9'850.00 20.07

9'637.00

19.64

9'424.00

19.20

9'211.00

18.77

8'998.00

18.34

8'785.00

17.90

8'785.00 17.90

49'101

49'150 10'074.00

20.51 9'861.00 20.07

9'648.00

19.64

9'435.00

19.21

9'222.00

18.77

9'009.00

18.34

8'796.00

17.91

8'796.00 17.91

49'151

49'200 10'088.00

20.51 9'875.00 20.08

9'662.00

19.65

9'449.00

19.22

9'236.00

18.78

9'023.00

18.35

8'810.00

17.92

8'810.00 17.92

49'201

49'250 10'099.00

20.52 9'886.00 20.08

9'673.00

19.65

9'460.00

19.22

9'247.00

18.79

9'034.00

18.35

8'821.00

17.92

8'821.00 17.92

49'251

49'300 10'110.00

20.52 9'897.00 20.09

9'684.00

19.65

9'471.00

19.22

9'258.00

18.79

9'045.00

18.36

8'832.00

17.92

8'832.00 17.92

49'301

49'350 10'123.00

20.52 9'910.00 20.09

9'697.00

19.66

9'484.00

19.23

9'271.00

18.80

9'058.00

18.36

8'845.00

17.93

8'845.00 17.93

49'351

49'400 10'134.00

20.52 9'921.00 20.09

9'708.00

19.66

9'495.00

19.23

9'282.00

18.80

9'069.00

18.37

8'856.00

17.94

8'856.00 17.94

49'401

49'450 10'145.00

20.53 9'932.00 20.10

9'719.00

19.66

9'506.00

19.23

9'293.00

18.80

9'080.00

18.37

8'867.00

17.94

8'867.00 17.94

49'451

49'500 10'157.00

20.53 9'944.00 20.10

9'731.00

19.67

9'519.00

19.24

9'306.00

18.81

9'093.00

18.38

8'880.00

17.95

8'880.00 17.95

49'501

49'550 10'170.00

20.54 9'957.00 20.10

9'744.00

19.67

9'531.00

19.24

9'318.00

18.81

9'105.00

18.38

8'892.00

17.95

8'892.00 17.95

49'551

49'600 10'181.00

20.54 9'968.00 20.11

9'755.00

19.68

9'542.00

19.25

9'329.00

18.82

9'116.00

18.39

8'903.00

17.96

8'903.00 17.96

49'601

49'650 10'192.00

20.54 9'979.00 20.11

9'766.00

19.68

9'553.00

19.25

9'340.00

18.82

9'127.00

18.39

8'914.00

17.96

8'914.00 17.96

49'651

49'700 10'205.00

20.54 9'992.00 20.11

9'779.00

19.69

9'566.00

19.26

9'353.00

18.83

9'140.00

18.40

8'927.00

17.97

8'927.00 17.97

49'701

49'750 10'216.00

20.54 10'003.00 20.12

9'790.00

19.69

9'577.00

19.26

9'364.00

18.83

9'151.00

18.40

8'938.00

17.97

8'938.00 17.97

49'751

49'800 10'227.00

20.55 10'014.00 20.12

9'801.00

19.69

9'588.00

19.26

9'375.00

18.83

9'162.00

18.41

8'949.00

17.98

8'949.00 17.98

49'801

49'850 10'241.00

20.55 10'028.00 20.13

9'815.00

19.70

9'602.00

19.27

9'389.00

18.84

9'176.00

18.42

8'963.00

17.99

8'963.00 17.99

49'851

49'900 10'252.00

20.56 10'039.00 20.13

9'826.00

19.70

9'613.00

19.27

9'400.00

18.85

9'187.00

18.42

8'974.00

17.99

8'974.00 17.99

49'901

49'950 10'263.00

20.56 10'050.00 20.13

9'837.00

19.70

9'624.00

19.28

9'411.00

18.85

9'198.00

18.42

8'985.00

18.00

8'985.00 18.00

49'951

50'000 10'276.00

20.56 10'063.00 20.14

9'850.00

19.71

9'637.00

19.28

9'424.00

18.86

9'211.00

18.43

8'998.00

18.01

8'998.00 18.01

50'001

50'050 10'287.00

20.56 10'074.00 20.14

9'861.00

19.71

9'648.00

19.29

9'435.00

18.86

9'222.00

18.43

9'009.00

18.01

9'009.00 18.01

50'051

50'100 10'298.00

20.57 10'085.00 20.14

9'872.00

19.71

9'659.00

19.29

9'446.00

18.86

9'233.00

18.44

9'020.00

18.01

9'020.00 18.01

50'101

50'150 10'312.00

20.57 10'099.00 20.15

9'886.00

19.72

9'673.00

19.30

9'460.00

18.87

9'247.00

18.45

9'034.00

18.02

9'034.00 18.02

50'151

50'200 10'323.00

20.57 10'110.00 20.15

9'897.00

19.72

9'684.00

19.30

9'471.00

18.88

9'258.00

18.45

9'045.00

18.03

9'045.00 18.03

50'201

50'250 10'334.00

20.58 10'121.00 20.15

9'908.00

19.73

9'695.00

19.30

9'482.00

18.88

9'269.00

18.45

9'056.00

18.03

9'056.00 18.03

50'251

50'300 10'347.00

20.58 10'134.00 20.16

9'921.00

19.73

9'708.00

19.31

9'495.00

18.89

9'282.00

18.46

9'069.00

18.04

9'069.00 18.04

50'301

50'350 10'358.00

20.58 10'145.00 20.16

9'932.00

19.74

9'719.00

19.31

9'506.00

18.89

9'293.00

18.47

9'080.00

18.04

9'080.00 18.04

50'351

50'400 10'369.00

20.58 10'156.00 20.16

9'943.00

19.74

9'730.00

19.32

9'517.00

18.89

9'304.00

18.47

9'091.00

18.05

9'091.00 18.05

50'401

50'450 10'383.00

20.59 10'170.00 20.17

9'957.00

19.75

9'744.00

19.32

9'531.00

18.90

9'318.00

18.48

9'105.00

18.06

9'105.00 18.06

50'451

50'500 10'394.00

20.59 10'181.00 20.17

9'968.00

19.75

9'755.00

19.33

9'542.00

18.90

9'329.00

18.48

9'116.00

18.06

9'116.00 18.06

50'501

50'550 10'405.00

20.59 10'192.00 20.17

9'979.00

19.75

9'766.00

19.33

9'553.00

18.91

9'340.00

18.49

9'127.00

18.06

9'127.00 18.06

50'551

50'600 10'418.00

20.60 10'205.00 20.18

9'992.00

19.76

9'779.00

19.34

9'566.00

18.91

9'353.00

18.49

9'140.00

18.07

9'140.00 18.07

50'601

50'650 10'429.00

20.60 10'216.00 20.18

10'003.00

19.76

9'790.00

19.34

9'577.00

18.92

9'364.00

18.50

9'151.00

18.08

9'151.00 18.08

50'651

50'700 10'440.00

20.60 10'227.00 20.18

10'014.00

19.76

9'801.00

19.34

9'588.00

18.92

9'375.00

18.50

9'162.00

18.08

9'162.00 18.08

50'701

50'750 10'454.00

20.61 10'241.00 20.19

10'028.00

19.77

9'815.00

19.35

9'602.00

18.93

9'389.00

18.51

9'176.00

18.09

9'176.00 18.09

50'751

50'800 10'465.00

20.61 10'252.00 20.19

10'039.00

19.77

9'826.00

19.35

9'613.00

18.93

9'400.00

18.51

9'187.00

18.09

9'187.00 18.09

50'801

50'850 10'476.00

20.61 10'263.00 20.19

10'050.00

19.77

9'837.00

19.35

9'624.00

18.94

9'411.00

18.52

9'198.00

18.10

9'198.00 18.10

50'851

50'900 10'489.00

20.62 10'276.00 20.20

10'063.00

19.78

9'850.00

19.36

9'637.00

18.94

9'424.00

18.52

9'211.00

18.11

9'211.00 18.11

50'901

50'950 10'500.00

20.62 10'287.00 20.20

10'074.00

19.78

9'861.00

19.36

9'648.00

18.95

9'435.00

18.53

9'222.00

18.11

9'222.00 18.11

50'951

51'000 10'511.00

20.62 10'298.00 20.20

10'085.00

19.78

9'872.00

19.37

9'659.00

18.95

9'446.00

18.53

9'233.00

18.11

9'233.00 18.11

51'001

51'050 10'522.00

20.62 10'309.00 20.20

10'096.00

19.79

9'883.00

19.37

9'670.00

18.95

9'457.00

18.53

9'244.00

18.12

9'244.00 18.12

51'051

51'100 10'536.00

20.63 10'323.00 20.21

10'110.00

19.79

9'897.00

19.38

9'684.00

18.96

9'471.00

18.54

9'258.00

18.13

9'258.00 18.13

15

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

10'547.00

Fr.

% Fr. %

20.63 10'334.00 20.21

Fr.

10'121.00

%

19.80

Fr.

9'908.00

% Fr.

19.38 9'695.00

% Fr.

18.96 9'482.00

% Fr.

18.55 9'269.00

%

18.13 9'269.00 18.13

51'151

51'200 10'558.00

20.63 10'345.00 20.21

10'132.00

19.80

9'919.00

19.38 9'706.00

18.97 9'493.00

18.55 9'280.00

18.13 9'280.00 18.13

51'201

51'250 10'571.00

20.64 10'358.00 20.22

10'145.00

19.80

9'932.00

19.39 9'719.00

18.97 9'506.00

18.56 9'293.00

18.14 9'293.00 18.14

51'251

51'300 10'582.00

20.64 10'369.00 20.22

10'156.00

19.81

9'943.00

19.39 9'730.00

18.98 9'517.00

18.56 9'304.00

18.15 9'304.00 18.15

51'301

51'350 10'593.00

20.64 10'380.00 20.22

10'167.00

19.81

9'954.00

19.39 9'741.00

18.98 9'528.00

18.56 9'315.00

18.15 9'315.00 18.15

51'351

51'400 10'607.00

20.65 10'394.00 20.23

10'181.00

19.82

9'968.00

19.40 9'755.00

18.99 9'542.00

18.57 9'329.00

18.16 9'329.00 18.16

51'401

51'450 10'618.00

20.65 10'405.00 20.23

10'192.00

19.82

9'979.00

19.40 9'766.00

18.99 9'553.00

18.58 9'340.00

18.16 9'340.00 18.16

51'451

51'500 10'629.00

20.65 10'416.00 20.24

10'203.00

19.82

9'990.00

19.41 9'777.00

18.99 9'564.00

18.58 9'351.00

18.17 9'351.00 18.17

51'501

51'550 10'642.00

20.65 10'429.00 20.24

10'216.00

19.83

10'003.00

19.41 9'790.00

19.00 9'577.00

18.59 9'364.00

18.17 9'364.00 18.17

51'551

51'600 10'653.00

20.66 10'440.00 20.24

10'227.00

19.83

10'014.00

19.42 9'801.00

19.00 9'588.00

18.59 9'375.00

18.18 9'375.00 18.18

51'601

51'650 10'664.00

20.66 10'451.00 20.24

10'238.00

19.83

10'025.00

19.42 9'812.00

19.01 9'599.00

18.59 9'386.00

18.18 9'386.00 18.18

51'651

51'700 10'678.00

20.66 10'465.00 20.25

10'252.00

19.84

10'039.00

19.43 9'826.00

19.01 9'613.00

18.60 9'400.00

18.19 9'400.00 18.19

51'701

51'750 10'689.00

20.67 10'476.00 20.25

10'263.00

19.84

10'050.00

19.43 9'837.00

19.02 9'624.00

18.61 9'411.00

18.19 9'411.00 18.19

51'751

51'800 10'700.00

20.67 10'487.00 20.25

10'274.00

19.84

10'061.00

19.43 9'848.00

19.02 9'635.00

18.61 9'422.00

18.20 9'422.00 18.20

51'801

51'850 10'713.00

20.67 10'500.00 20.26

10'287.00

19.85

10'074.00

19.44 9'861.00

19.03 9'648.00

18.62 9'435.00

18.21 9'435.00 18.21

51'851

51'900 10'724.00

20.67 10'511.00 20.26

10'298.00

19.85

10'085.00

19.44 9'872.00

19.03 9'659.00

18.62 9'446.00

18.21 9'446.00 18.21

51'901

51'950 10'735.00

20.67 10'522.00 20.26

10'309.00

19.85

10'096.00

19.44 9'883.00

19.03 9'670.00

18.62 9'457.00

18.21 9'457.00 18.21

51'951

52'000 10'749.00

20.68 10'536.00 20.27

10'323.00

19.86

10'110.00

19.45 9'897.00

19.04 9'684.00

18.63 9'471.00

18.22 9'471.00 18.22

52'001

52'050 10'760.00

20.68 10'547.00 20.27

10'334.00

19.86

10'121.00

19.45 9'908.00

19.04 9'695.00

18.64 9'482.00

18.23 9'482.00 18.23

52'051

52'100 10'771.00

20.68 10'558.00 20.27

10'345.00

19.87

10'132.00

19.46 9'919.00

19.05 9'706.00

18.64 9'493.00

18.23 9'493.00 18.23

52'101

52'150 10'784.00

20.69 10'571.00 20.28

10'358.00

19.87

10'145.00

19.46 9'932.00

19.05 9'719.00

18.65 9'506.00

18.24 9'506.00 18.24

52'151

52'200 10'795.00

20.69 10'582.00 20.28

10'369.00

19.87

10'156.00

19.47 9'943.00

19.06 9'730.00

18.65 9'517.00

18.24 9'517.00 18.24

52'201

52'250 10'806.00

20.69 10'593.00 20.28

10'380.00

19.88

10'167.00

19.47 9'954.00

19.06 9'741.00

18.65 9'528.00

18.24 9'528.00 18.24

52'251

52'300 10'820.00

20.70 10'607.00 20.29

10'394.00

19.88

10'181.00

19.48 9'968.00

19.07 9'755.00

18.66 9'542.00

18.25 9'542.00 18.25

52'301

52'350 10'831.00

20.70 10'618.00 20.29

10'405.00

19.89

10'192.00

19.48 9'979.00

19.07 9'766.00

18.66 9'553.00

18.26 9'553.00 18.26

52'351

52'400 10'842.00

20.70 10'629.00 20.29

10'416.00

19.89

10'203.00

19.48 9'990.00

19.07 9'777.00

18.67 9'564.00

18.26 9'564.00 18.26

52'401

52'450 10'854.00

20.70 10'641.00 20.30

10'428.00

19.89

10'215.00

19.48 10'002.00

19.08 9'789.00

18.67 9'576.00

18.27 9'576.00 18.27

52'451

52'500 10'866.00

20.71 10'653.00 20.30

10'440.00

19.90

10'227.00

19.49 10'014.00

19.08 9'801.00

18.68 9'588.00

18.27 9'588.00 18.27

52'501

52'550 10'877.00

20.71 10'664.00 20.30

10'451.00

19.90

10'238.00

19.49 10'025.00

19.09 9'812.00

18.68 9'599.00

18.28 9'599.00 18.28

52'551

52'600 10'888.00

20.71 10'675.00 20.30

10'462.00

19.90

10'249.00

19.49 10'036.00

19.09 9'823.00

18.68 9'610.00

18.28 9'610.00 18.28

52'601

52'650 10'902.00

20.72 10'689.00 20.31

10'476.00

19.91

10'263.00

19.50 10'050.00

19.10 9'837.00

18.69 9'624.00

18.29 9'624.00 18.29

52'651

52'700 10'913.00

20.72 10'700.00 20.31

10'487.00

19.91

10'274.00

19.50 10'061.00

19.10 9'848.00

18.70 9'635.00

18.29 9'635.00 18.29

52'701

52'750 10'924.00

20.72 10'711.00 20.31

10'498.00

19.91

10'285.00

19.51 10'072.00

19.10 9'859.00

18.70 9'646.00

18.29 9'646.00 18.29

52'751

52'800 10'937.00

20.72 10'724.00 20.32

10'511.00

19.92

10'298.00

19.51 10'085.00

19.11 9'872.00

18.71 9'659.00

18.30 9'659.00 18.30

52'801

52'850 10'948.00

20.73 10'735.00 20.32

10'522.00

19.92

10'309.00

19.52 10'096.00

19.11 9'883.00

18.71 9'670.00

18.31 9'670.00 18.31

52'851

52'900 10'959.00

20.73 10'746.00 20.32

10'533.00

19.92

10'320.00

19.52 10'107.00

19.11 9'894.00

18.71 9'681.00

18.31 9'681.00 18.31

52'901

52'950 10'973.00

20.73 10'760.00 20.33

10'547.00

19.93

10'334.00

19.53 10'121.00

19.12 9'908.00

18.72 9'695.00

18.32 9'695.00 18.32

52'951

53'000 10'984.00

20.73 10'771.00 20.33

10'558.00

19.93

10'345.00

19.53 10'132.00

19.13 9'919.00

18.72 9'706.00

18.32 9'706.00 18.32

53'001

53'050 10'995.00

20.74 10'782.00 20.33

10'569.00

19.93

10'356.00

19.53 10'143.00

19.13 9'930.00

18.73 9'717.00

18.33 9'717.00 18.33

53'051

53'100 11'008.00

20.74 10'795.00 20.34

10'582.00

19.94

10'369.00

19.54 10'156.00

19.14 9'943.00

18.73 9'730.00

18.33 9'730.00 18.33

53'101

53'150 11'019.00

20.74 10'806.00 20.34

10'593.00

19.94

10'380.00

19.54 10'167.00

19.14 9'954.00

18.74 9'741.00

18.34 9'741.00 18.34

53'151

53'200 11'030.00

20.74 10'817.00 20.34

10'604.00

19.94

10'391.00

19.54 10'178.00

19.14 9'965.00

18.74 9'752.00

18.34 9'752.00 18.34

53'201

53'250 11'044.00

20.75 10'831.00 20.35

10'618.00

19.95

10'405.00

19.55 10'192.00

19.15 9'979.00

18.75 9'766.00

18.35 9'766.00 18.35

53'251

53'300 11'055.00

20.75 10'842.00 20.35

10'629.00

19.95

10'416.00

19.55 10'203.00

19.15 9'990.00

18.75 9'777.00

18.35 9'777.00 18.35

53'301

53'350 11'066.00

20.75 10'853.00 20.35

10'640.00

19.95

10'427.00

19.55 10'214.00

19.15 10'001.00

18.75 9'788.00

18.36 9'788.00 18.36

53'351

53'400 11'079.00

20.76 10'866.00 20.36

10'653.00

19.96

10'440.00

19.56 10'227.00

19.16 10'014.00

18.76 9'801.00

18.36 9'801.00 18.36

53'401

53'450 11'090.00

20.76 10'877.00 20.36

10'664.00

19.96

10'451.00

19.56 10'238.00

19.16 10'025.00

18.76 9'812.00

18.37 9'812.00 18.37

53'451

53'500 11'101.00

20.76 10'888.00 20.36

10'675.00

19.96

10'462.00

19.56 10'249.00

19.17 10'036.00

18.77 9'823.00

18.37 9'823.00 18.37

53'501

53'550 11'115.00

20.77 10'902.00 20.37

10'689.00

19.97

10'476.00

19.57 10'263.00

19.17 10'050.00

18.78 9'837.00

18.38 9'837.00 18.38

53'551

53'600 11'126.00

20.77 10'913.00 20.37

10'700.00

19.97

10'487.00

19.57 10'274.00

19.18 10'061.00

18.78 9'848.00

18.38 9'848.00 18.38

53'601

53'650 11'137.00

20.77 10'924.00 20.37

10'711.00

19.97

10'498.00

19.58 10'285.00

19.18 10'072.00

18.78 9'859.00

18.39 9'859.00 18.39

53'651

53'700 11'150.00

20.77 10'937.00 20.38

10'724.00

19.98

10'511.00

19.58 10'298.00

19.19 10'085.00

18.79 9'872.00

18.39 9'872.00 18.39

53'701

53'750 11'161.00

20.77 10'948.00 20.38

10'735.00

19.98

10'522.00

19.58 10'309.00

19.19 10'096.00

18.79 9'883.00

18.40 9'883.00 18.40

53'751

53'800 11'172.00

20.78 10'959.00 20.38

10'746.00

19.98

10'533.00

19.59 10'320.00

19.19 10'107.00

18.79 9'894.00

18.40 9'894.00 18.40

53'801

53'850 11'186.00

20.78 10'973.00 20.39

10'760.00

19.99

10'547.00

19.59 10'334.00

19.20 10'121.00

18.80 9'908.00

18.41 9'908.00 18.41

53'851

53'900 11'197.00

20.78 10'984.00 20.39

10'771.00

19.99

10'558.00

19.60 10'345.00

19.20 10'132.00

18.81 9'919.00

18.41 9'919.00 18.41

53'901

53'950 11'208.00

20.78 10'995.00 20.39

10'782.00

19.99

10'569.00

19.60 10'356.00

19.20 10'143.00

18.81 9'930.00

18.41 9'930.00 18.41

53'951

54'000 11'219.00

20.79 11'006.00 20.39

10'793.00

20.00

10'580.00

19.60 10'367.00

19.21 10'154.00

18.81 9'941.00

18.42 9'941.00 18.42

54'001

54'050 11'232.00

20.79 11'019.00 20.40

10'806.00

20.00

10'593.00

19.61 10'380.00

19.21 10'167.00

18.82 9'954.00

18.42 9'954.00 18.42

54'051

54'100 11'243.00

20.79 11'030.00 20.40

10'817.00

20.00

10'604.00

19.61 10'391.00

19.22 10'178.00

18.82 9'965.00

18.43 9'965.00 18.43

54'101

54'150 11'254.00

20.79 11'041.00 20.40

10'828.00

20.01

10'615.00

19.61 10'402.00

19.22 10'189.00

18.82 9'976.00

18.43 9'976.00 18.43

54'151

54'200 11'268.00

20.80 11'055.00 20.41

10'842.00

20.01

10'629.00

19.62 10'416.00

19.23 10'203.00

18.83 9'990.00

18.44 9'990.00 18.44

54'201

54'250 11'279.00

20.80 11'066.00 20.41

10'853.00

20.01

10'640.00

19.62 10'427.00

19.23 10'214.00

18.84 10'001.00

18.44 10'001.00 18.44

54'251

54'300 11'290.00

20.80 11'077.00 20.41

10'864.00

20.02

10'651.00

19.62 10'438.00

19.23 10'225.00

18.84 10'012.00

18.45 10'012.00 18.45

54'301

54'350 11'303.00

20.81 11'090.00 20.41

10'877.00

20.02

10'664.00

19.63 10'451.00

19.24 10'238.00

18.85 10'025.00

18.45 10'025.00 18.45

54'351

54'400 11'314.00

20.81 11'101.00 20.42

10'888.00

20.02

10'675.00

19.63 10'462.00

19.24 10'249.00

18.85 10'036.00

18.46 10'036.00 18.46

54'401

54'450 11'325.00

20.81 11'112.00 20.42

10'899.00

20.03

10'686.00

19.63 10'473.00

19.24 10'260.00

18.85 10'047.00

18.46 10'047.00 18.46

54'451

54'500 11'339.00

20.82 11'126.00 20.42

10'913.00

20.03

10'700.00

19.64 10'487.00

19.25 10'274.00

18.86 10'061.00

18.47 10'061.00 18.47

16

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

11'350.00

Fr.

% Fr. %

20.82 11'137.00 20.43

Fr.

10'924.00

%

20.03

Fr.

10'711.00

% Fr.

19.64 10'498.00

% Fr.

19.25 10'285.00

% Fr.

18.86 10'072.00

%

18.47 10'072.00 18.47

54'551

54'600 11'361.00

20.82 11'148.00 20.43

10'935.00

20.04

10'722.00

19.65 10'509.00

19.26 10'296.00

18.87 10'083.00

18.48 10'083.00 18.48

54'601

54'650 11'374.00

20.82 11'161.00 20.43

10'948.00

20.04

10'735.00

19.65 10'522.00

19.26 10'309.00

18.87 10'096.00

18.48 10'096.00 18.48

54'651

54'700 11'385.00

20.82 11'172.00 20.43

10'959.00

20.04

10'746.00

19.65 10'533.00

19.26 10'320.00

18.88 10'107.00

18.49 10'107.00 18.49

54'701

54'750 11'396.00

20.82 11'183.00 20.43

10'970.00

20.05

10'757.00

19.66 10'544.00

19.27 10'331.00

18.88 10'118.00

18.49 10'118.00 18.49

54'751

54'800 11'410.00

20.83 11'197.00 20.44

10'984.00

20.05

10'771.00

19.66 10'558.00

19.28 10'345.00

18.89 10'132.00

18.50 10'132.00 18.50

54'801

54'850 11'421.00

20.83 11'208.00 20.44

10'995.00

20.05

10'782.00

19.67 10'569.00

19.28 10'356.00

18.89 10'143.00

18.50 10'143.00 18.50

54'851

54'900 11'432.00

20.83 11'219.00 20.44

11'006.00

20.06

10'793.00

19.67 10'580.00

19.28 10'367.00

18.89 10'154.00

18.50 10'154.00 18.50

54'901

54'950 11'445.00

20.84 11'232.00 20.45

11'019.00

20.06

10'806.00

19.67 10'593.00

19.29 10'380.00

18.90 10'167.00

18.51 10'167.00 18.51

54'951

55'000 11'456.00

20.84 11'243.00 20.45

11'030.00

20.06

10'817.00

19.68 10'604.00

19.29 10'391.00

18.90 10'178.00

18.51 10'178.00 18.51

55'001

55'050 11'467.00

20.84 11'254.00 20.45

11'041.00

20.07

10'828.00

19.68 10'615.00

19.29 10'402.00

18.90 10'189.00

18.52 10'189.00 18.52

55'051

55'100 11'481.00

20.85 11'268.00 20.46

11'055.00

20.07

10'842.00

19.69 10'629.00

19.30 10'416.00

18.91 10'203.00

18.53 10'203.00 18.53

55'101

55'150 11'492.00

20.85 11'279.00 20.46

11'066.00

20.07

10'853.00

19.69 10'640.00

19.30 10'427.00

18.92 10'214.00

18.53 10'214.00 18.53

55'151

55'200 11'503.00

20.85 11'290.00 20.46

11'077.00

20.08

10'864.00

19.69 10'651.00

19.30 10'438.00

18.92 10'225.00

18.53 10'225.00 18.53

55'201

55'250 11'516.00

20.85 11'303.00 20.47

11'090.00

20.08

10'877.00

19.70 10'664.00

19.31 10'451.00

18.92 10'238.00

18.54 10'238.00 18.54

55'251

55'300 11'527.00

20.85 11'314.00 20.47

11'101.00

20.08

10'888.00

19.70 10'675.00

19.31 10'462.00

18.93 10'249.00

18.54 10'249.00 18.54

55'301

55'350 11'538.00

20.85 11'325.00 20.47

11'112.00

20.08

10'899.00

19.70 10'686.00

19.31 10'473.00

18.93 10'260.00

18.54 10'260.00 18.54

55'351

55'400 11'549.00

20.86 11'336.00 20.47

11'123.00

20.09

10'910.00

19.70 10'697.00

19.32 10'484.00

18.93 10'272.00

18.55 10'272.00 18.55

55'401

55'450 11'563.00

20.86 11'350.00 20.48

11'137.00

20.09

10'924.00

19.71 10'711.00

19.33 10'498.00

18.94 10'285.00

18.56 10'285.00 18.56

55'451

55'500 11'574.00

20.86 11'361.00 20.48

11'148.00

20.10

10'935.00

19.71 10'722.00

19.33 10'509.00

18.94 10'296.00

18.56 10'296.00 18.56

55'501

55'550 11'585.00

20.86 11'372.00 20.48

11'159.00

20.10

10'946.00

19.71 10'733.00

19.33 10'520.00

18.95 10'307.00

18.56 10'307.00 18.56

55'551

55'600 11'598.00

20.87 11'385.00 20.49

11'172.00

20.10

10'959.00

19.72 10'746.00

19.34 10'533.00

18.95 10'320.00

18.57 10'320.00 18.57

55'601

55'650 11'609.00

20.87 11'396.00 20.49

11'183.00

20.10

10'970.00

19.72 10'757.00

19.34 10'544.00

18.96 10'331.00

18.57 10'331.00 18.57

55'651

55'700 11'620.00

20.87 11'407.00 20.49

11'194.00

20.11

10'981.00

19.72 10'768.00

19.34 10'555.00

18.96 10'342.00

18.58 10'342.00 18.58

55'701

55'750 11'634.00

20.88 11'421.00 20.50

11'208.00

20.11

10'995.00

19.73 10'782.00

19.35 10'569.00

18.97 10'356.00

18.58 10'356.00 18.58

55'751

55'800 11'645.00

20.88 11'432.00 20.50

11'219.00

20.11

11'006.00

19.73 10'793.00

19.35 10'580.00

18.97 10'367.00

18.59 10'367.00 18.59

55'801

55'850 11'656.00

20.88 11'443.00 20.50

11'230.00

20.12

11'017.00

19.73 10'804.00

19.35 10'591.00

18.97 10'378.00

18.59 10'378.00 18.59

55'851

55'900 11'669.00

20.88 11'456.00 20.50

11'243.00

20.12

11'030.00

19.74 10'817.00

19.36 10'604.00

18.98 10'391.00

18.60 10'391.00 18.60

55'901

55'950 11'680.00

20.89 11'467.00 20.50

11'254.00

20.12

11'041.00

19.74 10'828.00

19.36 10'615.00

18.98 10'402.00

18.60 10'402.00 18.60

55'951

56'000 11'691.00

20.89 11'478.00 20.51

11'265.00

20.13

11'052.00

19.74 10'839.00

19.36 10'626.00

18.98 10'413.00

18.60 10'413.00 18.60

56'001

56'050 11'705.00

20.89 11'492.00 20.51

11'279.00

20.13

11'066.00

19.75 10'853.00

19.37 10'640.00

18.99 10'427.00

18.61 10'427.00 18.61

56'051

56'100 11'716.00

20.89 11'503.00 20.51

11'290.00

20.13

11'077.00

19.75 10'864.00

19.37 10'651.00

18.99 10'438.00

18.61 10'438.00 18.61

56'101

56'150 11'727.00

20.89 11'514.00 20.51

11'301.00

20.14

11'088.00

19.76 10'875.00

19.38 10'662.00

19.00 10'449.00

18.62 10'449.00 18.62

56'151

56'200 11'740.00

20.90 11'527.00 20.52

11'314.00

20.14

11'101.00

19.76 10'888.00

19.38 10'675.00

19.00 10'462.00

18.62 10'462.00 18.62

56'201

56'250 11'751.00

20.90 11'538.00 20.52

11'325.00

20.14

11'112.00

19.76 10'899.00

19.38 10'686.00

19.01 10'473.00

18.63 10'473.00 18.63

56'251

56'300 11'762.00

20.90 11'549.00 20.52

11'336.00

20.14

11'123.00

19.77 10'910.00

19.39 10'697.00

19.01 10'484.00

18.63 10'484.00 18.63

56'301

56'350 11'776.00

20.91 11'563.00 20.53

11'350.00

20.15

11'137.00

19.77 10'924.00

19.39 10'711.00

19.02 10'498.00

18.64 10'498.00 18.64

56'351

56'400 11'787.00

20.91 11'574.00 20.53

11'361.00

20.15

11'148.00

19.77 10'935.00

19.40 10'722.00

19.02 10'509.00

18.64 10'509.00 18.64

56'401

56'450 11'798.00

20.91 11'585.00 20.53

11'372.00

20.15

11'159.00

19.78 10'946.00

19.40 10'733.00

19.02 10'520.00

18.64 10'520.00 18.64

56'451

56'500 11'811.00

20.91 11'598.00 20.54

11'385.00

20.16

11'172.00

19.78 10'959.00

19.41 10'746.00

19.03 10'533.00

18.65 10'533.00 18.65

56'501

56'550 11'822.00

20.91 11'609.00 20.54

11'396.00

20.16

11'183.00

19.78 10'970.00

19.41 10'757.00

19.03 10'544.00

18.65 10'544.00 18.65

56'551

56'600 11'833.00

20.92 11'620.00 20.54

11'407.00

20.16

11'194.00

19.79 10'981.00

19.41 10'768.00

19.03 10'555.00

18.66 10'555.00 18.66

56'601

56'650 11'847.00

20.92 11'634.00 20.55

11'421.00

20.17

11'208.00

19.79 10'995.00

19.42 10'782.00

19.04 10'569.00

18.66 10'569.00 18.66

56'651

56'700 11'858.00

20.92 11'645.00 20.55

11'432.00

20.17

11'219.00

19.80 11'006.00

19.42 10'793.00

19.04 10'580.00

18.67 10'580.00 18.67

56'701

56'750 11'869.00

20.92 11'656.00 20.55

11'443.00

20.17

11'230.00

19.80 11'017.00

19.42 10'804.00

19.05 10'591.00

18.67 10'591.00 18.67

56'751

56'800 11'882.00

20.93 11'669.00 20.55

11'456.00

20.18

11'243.00

19.80 11'030.00

19.43 10'817.00

19.05 10'604.00

18.68 10'604.00 18.68

56'801

56'850 11'893.00

20.93 11'680.00 20.55

11'467.00

20.18

11'254.00

19.80 11'041.00

19.43 10'828.00

19.05 10'615.00

18.68 10'615.00 18.68

56'851

56'900 11'904.00

20.93 11'691.00 20.56

11'478.00

20.18

11'265.00

19.81 11'052.00

19.43 10'839.00

19.06 10'626.00

18.68 10'626.00 18.68

56'901

56'950 11'915.00

20.93 11'702.00 20.56

11'489.00

20.18

11'276.00

19.81 11'063.00

19.43 10'850.00

19.06 10'638.00

18.69 10'638.00 18.69

56'951

57'000 11'929.00

20.94 11'716.00 20.56

11'503.00

20.19

11'290.00

19.82 11'077.00

19.44 10'864.00

19.07 10'651.00

18.69 10'651.00 18.69

57'001

57'050 11'940.00

20.94 11'727.00 20.56

11'514.00

20.19

11'301.00

19.82 11'088.00

19.44 10'875.00

19.07 10'662.00

18.70 10'662.00 18.70

57'051

57'100 11'951.00

20.94 11'738.00 20.57

11'525.00

20.19

11'312.00

19.82 11'099.00

19.45 10'886.00

19.07 10'673.00

18.70 10'673.00 18.70

57'101

57'150 11'964.00

20.94 11'751.00 20.57

11'538.00

20.20

11'325.00

19.82 11'112.00

19.45 10'899.00

19.08 10'686.00

18.71 10'686.00 18.71

57'151

57'200 11'975.00

20.94 11'762.00 20.57

11'549.00

20.20

11'336.00

19.83 11'123.00

19.45 10'910.00

19.08 10'697.00

18.71 10'697.00 18.71

57'201

57'250 11'986.00

20.95 11'773.00 20.57

11'560.00

20.20

11'347.00

19.83 11'134.00

19.46 10'921.00

19.08 10'708.00

18.71 10'708.00 18.71

57'251

57'300 12'000.00

20.95 11'787.00 20.58

11'574.00

20.21

11'361.00

19.84 11'148.00

19.46 10'935.00

19.09 10'722.00

18.72 10'722.00 18.72

57'301

57'350 12'011.00

20.95 11'798.00 20.58

11'585.00

20.21

11'372.00

19.84 11'159.00

19.47 10'946.00

19.09 10'733.00

18.72 10'733.00 18.72

57'351

57'400 12'022.00

20.95 11'809.00 20.58

11'596.00

20.21

11'383.00

19.84 11'170.00

19.47 10'957.00

19.10 10'744.00

18.73 10'744.00 18.73

57'401

57'450 12'035.00

20.96 11'822.00 20.59

11'609.00

20.22

11'396.00

19.85 11'183.00

19.47 10'970.00

19.10 10'757.00

18.73 10'757.00 18.73

57'451

57'500 12'046.00

20.96 11'833.00 20.59

11'620.00

20.22

11'407.00

19.85 11'194.00

19.48 10'981.00

19.11 10'768.00

18.74 10'768.00 18.74

57'501

57'550 12'057.00

20.96 11'844.00 20.59

11'631.00

20.22

11'418.00

19.85 11'205.00

19.48 10'992.00

19.11 10'779.00

18.74 10'779.00 18.74

57'551

57'600 12'071.00

20.97 11'858.00 20.60

11'645.00

20.23

11'432.00

19.86 11'219.00

19.49 11'006.00

19.12 10'793.00

18.75 10'793.00 18.75

57'601

57'650 12'082.00

20.97 11'869.00 20.60

11'656.00

20.23

11'443.00

19.86 11'230.00

19.49 11'017.00

19.12 10'804.00

18.75 10'804.00 18.75

57'651

57'700 12'093.00

20.97 11'880.00 20.60

11'667.00

20.23

11'454.00

19.86 11'241.00

19.49 11'028.00

19.12 10'815.00

18.75 10'815.00 18.75

57'701

57'750 12'106.00

20.97 11'893.00 20.60

11'680.00

20.23

11'467.00

19.86 11'254.00

19.50 11'041.00

19.13 10'828.00

18.76 10'828.00 18.76

57'751

57'800 12'117.00

20.97 11'904.00 20.60

11'691.00

20.24

11'478.00

19.87 11'265.00

19.50 11'052.00

19.13 10'839.00

18.76 10'839.00 18.76

57'801

57'850 12'128.00

20.97 11'915.00 20.61

11'702.00

20.24

11'489.00

19.87 11'276.00

19.50 11'063.00

19.13 10'850.00

18.76 10'850.00 18.76

57'851

57'900 12'142.00

20.98 11'929.00 20.61

11'716.00

20.24

11'503.00

19.88 11'290.00

19.51 11'077.00

19.14 10'864.00

18.77 10'864.00 18.77

17

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

12'153.00

Fr.

% Fr. %

20.98 11'940.00 20.61

Fr.

11'727.00

%

20.25

Fr.

11'514.00

% Fr.

19.88 11'301.00

% Fr.

19.51 11'088.00

% Fr.

19.14 10'875.00

%

18.77 10'875.00 18.77

57'951

58'000 12'164.00

20.98 11'951.00 20.61

11'738.00

20.25

11'525.00

19.88 11'312.00

19.51 11'099.00

19.14 10'886.00

18.78 10'886.00 18.78

58'001

58'050 12'177.00

20.99 11'964.00 20.62

11'751.00

20.25

11'538.00

19.88 11'325.00

19.52 11'112.00

19.15 10'899.00

18.78 10'899.00 18.78

58'051

58'100 12'188.00

20.99 11'975.00 20.62

11'762.00

20.25

11'549.00

19.89 11'336.00

19.52 11'123.00

19.15 10'910.00

18.79 10'910.00 18.79

58'101

58'150 12'199.00

20.99 11'986.00 20.62

11'773.00

20.25

11'560.00

19.89 11'347.00

19.52 11'134.00

19.16 10'921.00

18.79 10'921.00 18.79

58'151

58'200 12'213.00

20.99 12'000.00 20.63

11'787.00

20.26

11'574.00

19.90 11'361.00

19.53 11'148.00

19.16 10'935.00

18.80 10'935.00 18.80

58'201

58'250 12'224.00

20.99 12'011.00 20.63

11'798.00

20.26

11'585.00

19.90 11'372.00

19.53 11'159.00

19.17 10'946.00

18.80 10'946.00 18.80

58'251

58'300 12'235.00

21.00 12'022.00 20.63

11'809.00

20.26

11'596.00

19.90 11'383.00

19.53 11'170.00

19.17 10'957.00

18.80 10'957.00 18.80

58'301

58'350 12'246.00

21.00 12'033.00 20.63

11'820.00

20.27

11'607.00

19.90 11'394.00

19.54 11'181.00

19.17 10'968.00

18.80 10'968.00 18.80

58'351

58'400 12'259.00

21.00 12'046.00 20.64

11'833.00

20.27

11'620.00

19.91 11'407.00

19.54 11'194.00

19.18 10'981.00

18.81 10'981.00 18.81

58'401

58'450 12'270.00

21.00 12'057.00 20.64

11'844.00

20.27

11'631.00

19.91 11'418.00

19.54 11'205.00

19.18 10'992.00

18.81 10'992.00 18.81

58'451

58'500 12'281.00

21.00 12'068.00 20.64

11'855.00

20.27

11'642.00

19.91 11'429.00

19.55 11'216.00

19.18 11'003.00

18.82 11'003.00 18.82

58'501

58'550 12'295.00

21.01 12'082.00 20.64

11'869.00

20.28

11'656.00

19.92 11'443.00

19.55 11'230.00

19.19 11'017.00

18.82 11'017.00 18.82

58'551

58'600 12'306.00

21.01 12'093.00 20.65

11'880.00

20.28

11'667.00

19.92 11'454.00

19.55 11'241.00

19.19 11'028.00

18.83 11'028.00 18.83

58'601

58'650 12'317.00

21.01 12'104.00 20.65

11'891.00

20.28

11'678.00

19.92 11'465.00

19.56 11'252.00

19.19 11'039.00

18.83 11'039.00 18.83

58'651

58'700 12'330.00

21.01 12'117.00 20.65

11'904.00

20.29

11'691.00

19.93 11'478.00

19.56 11'265.00

19.20 11'052.00

18.84 11'052.00 18.84

58'701

58'750 12'341.00

21.01 12'128.00 20.65

11'915.00

20.29

11'702.00

19.93 11'489.00

19.56 11'276.00

19.20 11'063.00

18.84 11'063.00 18.84

58'751

58'800 12'352.00

21.02 12'139.00 20.65

11'926.00

20.29

11'713.00

19.93 11'500.00

19.57 11'287.00

19.20 11'074.00

18.84 11'074.00 18.84

58'801

58'850 12'366.00

21.02 12'153.00 20.66

11'940.00

20.30

11'727.00

19.94 11'514.00

19.57 11'301.00

19.21 11'088.00

18.85 11'088.00 18.85

58'851

58'900 12'377.00

21.02 12'164.00 20.66

11'951.00

20.30

11'738.00

19.94 11'525.00

19.58 11'312.00

19.21 11'099.00

18.85 11'099.00 18.85

58'901

58'950 12'388.00

21.02 12'175.00 20.66

11'962.00

20.30

11'749.00

19.94 11'536.00

19.58 11'323.00

19.22 11'110.00

18.85 11'110.00 18.85

58'951

59'000 12'401.00

21.03 12'188.00 20.67

11'975.00

20.31

11'762.00

19.94 11'549.00

19.58 11'336.00

19.22 11'123.00

18.86 11'123.00 18.86

59'001

59'050 12'412.00

21.03 12'199.00 20.67

11'986.00

20.31

11'773.00

19.95 11'560.00

19.58 11'347.00

19.22 11'134.00

18.86 11'134.00 18.86

59'051

59'100 12'423.00

21.03 12'210.00 20.67

11'997.00

20.31

11'784.00

19.95 11'571.00

19.59 11'358.00

19.23 11'145.00

18.87 11'145.00 18.87

59'101

59'150 12'437.00

21.04 12'224.00 20.67

12'011.00

20.31

11'798.00

19.95 11'585.00

19.59 11'372.00

19.23 11'159.00

18.87 11'159.00 18.87

59'151

59'200 12'448.00

21.04 12'235.00 20.68

12'022.00

20.32

11'809.00

19.96 11'596.00

19.60 11'383.00

19.24 11'170.00

18.88 11'170.00 18.88

59'201

59'250 12'459.00

21.04 12'246.00 20.68

12'033.00

20.32

11'820.00

19.96 11'607.00

19.60 11'394.00

19.24 11'181.00

18.88 11'181.00 18.88

59'251

59'300 12'472.00

21.04 12'259.00 20.68

12'046.00

20.32

11'833.00

19.96 11'620.00

19.60 11'407.00

19.24 11'194.00

18.88 11'194.00 18.88

59'301

59'350 12'483.00

21.04 12'270.00 20.68

12'057.00

20.32

11'844.00

19.96 11'631.00

19.61 11'418.00

19.25 11'205.00

18.89 11'205.00 18.89

59'351

59'400 12'494.00

21.04 12'281.00 20.68

12'068.00

20.33

11'855.00

19.97 11'642.00

19.61 11'429.00

19.25 11'216.00

18.89 11'216.00 18.89

59'401

59'450 12'508.00

21.05 12'295.00 20.69

12'082.00

20.33

11'869.00

19.97 11'656.00

19.61 11'443.00

19.26 11'230.00

18.90 11'230.00 18.90

59'451

59'500 12'519.00

21.05 12'306.00 20.69

12'093.00

20.33

11'880.00

19.97 11'667.00

19.62 11'454.00

19.26 11'241.00

18.90 11'241.00 18.90

59'501

59'550 12'530.00

21.05 12'317.00 20.69

12'104.00

20.33

11'891.00

19.98 11'678.00

19.62 11'465.00

19.26 11'252.00

18.90 11'252.00 18.90

59'551

59'600 12'543.00

21.05 12'330.00 20.70

12'117.00

20.34

11'904.00

19.98 11'691.00

19.62 11'478.00

19.27 11'265.00

18.91 11'265.00 18.91

59'601

59'650 12'554.00

21.05 12'341.00 20.70

12'128.00

20.34

11'915.00

19.98 11'702.00

19.63 11'489.00

19.27 11'276.00

18.91 11'276.00 18.91

59'651

59'700 12'565.00

21.06 12'352.00 20.70

12'139.00

20.34

11'926.00

19.98 11'713.00

19.63 11'500.00

19.27 11'287.00

18.91 11'287.00 18.91

59'701

59'750 12'579.00

21.06 12'366.00 20.70

12'153.00

20.35

11'940.00

19.99 11'727.00

19.63 11'514.00

19.28 11'301.00

18.92 11'301.00 18.92

59'751

59'800 12'590.00

21.06 12'377.00 20.71

12'164.00

20.35

11'951.00

19.99 11'738.00

19.64 11'525.00

19.28 11'312.00

18.92 11'312.00 18.92

59'801

59'850 12'601.00

21.06 12'388.00 20.71

12'175.00

20.35

11'962.00

19.99 11'749.00

19.64 11'536.00

19.28 11'323.00

18.93 11'323.00 18.93

59'851

59'900 12'612.00

21.06 12'399.00 20.71

12'186.00

20.35

11'973.00

20.00 11'760.00

19.64 11'547.00

19.29 11'334.00

18.93 11'334.00 18.93

59'901

59'950 12'625.00

21.07 12'412.00 20.71

12'199.00

20.36

11'986.00

20.00 11'773.00

19.65 11'560.00

19.29 11'347.00

18.94 11'347.00 18.94

59'951

60'000 12'636.00

21.07 12'423.00 20.71

12'210.00

20.36

11'997.00

20.00 11'784.00

19.65 11'571.00

19.29 11'358.00

18.94 11'358.00 18.94

60'001

60'050 12'647.00

21.07 12'434.00 20.71

12'221.00

20.36

12'008.00

20.00 11'795.00

19.65 11'582.00

19.30 11'369.00

18.94 11'369.00 18.94

60'051

60'100 12'661.00

21.08 12'448.00 20.72

12'235.00

20.37

12'022.00

20.01 11'809.00

19.66 11'596.00

19.30 11'383.00

18.95 11'383.00 18.95

60'101

60'150 12'672.00

21.08 12'459.00 20.72

12'246.00

20.37

12'033.00

20.01 11'820.00

19.66 11'607.00

19.30 11'394.00

18.95 11'394.00 18.95

60'151

60'200 12'683.00

21.08 12'470.00 20.72

12'257.00

20.37

12'044.00

20.01 11'831.00

19.66 11'618.00

19.31 11'405.00

18.95 11'405.00 18.95

60'201

60'250 12'696.00

21.08 12'483.00 20.73

12'270.00

20.37

12'057.00

20.02 11'844.00

19.67 11'631.00

19.31 11'418.00

18.96 11'418.00 18.96

60'251

60'300 12'707.00

21.08 12'494.00 20.73

12'281.00

20.37

12'068.00

20.02 11'855.00

19.67 11'642.00

19.31 11'429.00

18.96 11'429.00 18.96

60'301

60'350 12'718.00

21.08 12'505.00 20.73

12'292.00

20.38

12'079.00

20.02 11'866.00

19.67 11'653.00

19.32 11'440.00

18.96 11'440.00 18.96

60'351

60'400 12'732.00

21.09 12'519.00 20.74

12'306.00

20.38

12'093.00

20.03 11'880.00

19.68 11'667.00

19.32 11'454.00

18.97 11'454.00 18.97

60'401

60'450 12'743.00

21.09 12'530.00 20.74

12'317.00

20.38

12'104.00

20.03 11'891.00

19.68 11'678.00

19.33 11'465.00

18.97 11'465.00 18.97

60'451

60'500 12'754.00

21.09 12'541.00 20.74

12'328.00

20.39

12'115.00

20.03 11'902.00

19.68 11'689.00

19.33 11'476.00

18.98 11'476.00 18.98

60'501

60'550 12'767.00

21.09 12'554.00 20.74

12'341.00

20.39

12'128.00

20.04 11'915.00

19.69 11'702.00

19.33 11'489.00

18.98 11'489.00 18.98

60'551

60'600 12'778.00

21.09 12'565.00 20.74

12'352.00

20.39

12'139.00

20.04 11'926.00

19.69 11'713.00

19.34 11'500.00

18.98 11'500.00 18.98

60'601

60'650 12'789.00

21.10 12'576.00 20.74

12'363.00

20.39

12'150.00

20.04 11'937.00

19.69 11'724.00

19.34 11'511.00

18.99 11'511.00 18.99

60'651

60'700 12'803.00

21.10 12'590.00 20.75

12'377.00

20.40

12'164.00

20.05 11'951.00

19.70 11'738.00

19.35 11'525.00

18.99 11'525.00 18.99

60'701

60'750 12'814.00

21.10 12'601.00 20.75

12'388.00

20.40

12'175.00

20.05 11'962.00

19.70 11'749.00

19.35 11'536.00

19.00 11'536.00 19.00

60'751

60'800 12'825.00

21.10 12'612.00 20.75

12'399.00

20.40

12'186.00

20.05 11'973.00

19.70 11'760.00

19.35 11'547.00

19.00 11'547.00 19.00

60'801

60'850 12'838.00

21.11 12'625.00 20.76

12'412.00

20.41

12'199.00

20.06 11'986.00

19.71 11'773.00

19.36 11'560.00

19.01 11'560.00 19.01

60'851

60'900 12'849.00

21.11 12'636.00 20.76

12'423.00

20.41

12'210.00

20.06 11'997.00

19.71 11'784.00

19.36 11'571.00

19.01 11'571.00 19.01

60'901

60'950 12'860.00

21.11 12'647.00 20.76

12'434.00

20.41

12'221.00

20.06 12'008.00

19.71 11'795.00

19.36 11'582.00

19.01 11'582.00 19.01

60'951

61'000 12'874.00

21.11 12'661.00 20.76

12'448.00

20.41

12'235.00

20.07 12'022.00

19.72 11'809.00

19.37 11'596.00

19.02 11'596.00 19.02

61'001

61'050 12'885.00

21.11 12'672.00 20.77

12'459.00

20.42

12'246.00

20.07 12'033.00

19.72 11'820.00

19.37 11'607.00

19.02 11'607.00 19.02

61'051

61'100 12'896.00

21.12 12'683.00 20.77

12'470.00

20.42

12'257.00

20.07 12'044.00

19.72 11'831.00

19.37 11'618.00

19.02 11'618.00 19.02

61'101

61'150 12'909.00

21.12 12'696.00 20.77

12'483.00

20.42

12'270.00

20.07 12'057.00

19.73 11'844.00

19.38 11'631.00

19.03 11'631.00 19.03

61'151

61'200 12'920.00

21.12 12'707.00 20.77

12'494.00

20.42

12'281.00

20.08 12'068.00

19.73 11'855.00

19.38 11'642.00

19.03 11'642.00 19.03

61'201

61'250 12'931.00

21.12 12'718.00 20.77

12'505.00

20.42

12'292.00

20.08 12'079.00

19.73 11'866.00

19.38 11'653.00

19.03 11'653.00 19.03

61'251

61'300 12'942.00

21.12 12'729.00 20.77

12'516.00

20.43

12'303.00

20.08 12'090.00

19.73 11'877.00

19.38 11'665.00

19.04 11'665.00 19.04

18

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

12'956.00

Fr.

% Fr. %

21.13 12'743.00 20.78

Fr.

12'530.00

%

20.43

Fr.

12'317.00

% Fr.

20.08 12'104.00

% Fr.

19.74 11'891.00

% Fr.

19.39 11'678.00

%

19.04 11'678.00 19.04

61'351

61'400 12'967.00

21.13 12'754.00 20.78

12'541.00

20.43

12'328.00

20.09 12'115.00

19.74 11'902.00

19.39 11'689.00

19.05 11'689.00 19.05

61'401

61'450 12'978.00

21.13 12'765.00 20.78

12'552.00

20.43

12'339.00

20.09 12'126.00

19.74 11'913.00

19.39 11'700.00

19.05 11'700.00 19.05

61'451

61'500 12'991.00

21.13 12'778.00 20.79

12'565.00

20.44

12'352.00

20.09 12'139.00

19.75 11'926.00

19.40 11'713.00

19.05 11'713.00 19.05

61'501

61'550 13'002.00

21.13 12'789.00 20.79

12'576.00

20.44

12'363.00

20.09 12'150.00

19.75 11'937.00

19.40 11'724.00

19.06 11'724.00 19.06

61'551

61'600 13'013.00

21.13 12'800.00 20.79

12'587.00

20.44

12'374.00

20.10 12'161.00

19.75 11'948.00

19.40 11'735.00

19.06 11'735.00 19.06

61'601

61'650 13'027.00

21.14 12'814.00 20.79

12'601.00

20.45

12'388.00

20.10 12'175.00

19.76 11'962.00

19.41 11'749.00

19.07 11'749.00 19.07

61'651

61'700 13'038.00

21.14 12'825.00 20.79

12'612.00

20.45

12'399.00

20.10 12'186.00

19.76 11'973.00

19.41 11'760.00

19.07 11'760.00 19.07

61'701

61'750 13'049.00

21.14 12'836.00 20.80

12'623.00

20.45

12'410.00

20.11 12'197.00

19.76 11'984.00

19.42 11'771.00

19.07 11'771.00 19.07

61'751

61'800 13'062.00

21.14 12'849.00 20.80

12'636.00

20.45

12'423.00

20.11 12'210.00

19.77 11'997.00

19.42 11'784.00

19.08 11'784.00 19.08

61'801

61'850 13'073.00

21.15 12'860.00 20.80

12'647.00

20.46

12'434.00

20.11 12'221.00

19.77 12'008.00

19.42 11'795.00

19.08 11'795.00 19.08

61'851

61'900 13'084.00

21.15 12'871.00 20.80

12'658.00

20.46

12'445.00

20.11 12'232.00

19.77 12'019.00

19.42 11'806.00

19.08 11'806.00 19.08

61'901

61'950 13'098.00

21.15 12'885.00 20.81

12'672.00

20.46

12'459.00

20.12 12'246.00

19.78 12'033.00

19.43 11'820.00

19.09 11'820.00 19.09

61'951

62'000 13'109.00

21.15 12'896.00 20.81

12'683.00

20.46

12'470.00

20.12 12'257.00

19.78 12'044.00

19.43 11'831.00

19.09 11'831.00 19.09

62'001

62'050 13'120.00

21.15 12'907.00 20.81

12'694.00

20.47

12'481.00

20.12 12'268.00

19.78 12'055.00

19.44 11'842.00

19.09 11'842.00 19.09

62'051

62'100 13'133.00

21.16 12'920.00 20.81

12'707.00

20.47

12'494.00

20.13 12'281.00

19.78 12'068.00

19.44 11'855.00

19.10 11'855.00 19.10

62'101

62'150 13'144.00

21.16 12'931.00 20.81

12'718.00

20.47

12'505.00

20.13 12'292.00

19.79 12'079.00

19.44 11'866.00

19.10 11'866.00 19.10

62'151

62'200 13'155.00

21.16 12'942.00 20.82

12'729.00

20.47

12'516.00

20.13 12'303.00

19.79 12'090.00

19.45 11'877.00

19.10 11'877.00 19.10

62'201

62'250 13'169.00

21.16 12'956.00 20.82

12'743.00

20.48

12'530.00

20.14 12'317.00

19.79 12'104.00

19.45 11'891.00

19.11 11'891.00 19.11

62'251

62'300 13'180.00

21.16 12'967.00 20.82

12'754.00

20.48

12'541.00

20.14 12'328.00

19.80 12'115.00

19.45 11'902.00

19.11 11'902.00 19.11

62'301

62'350 13'191.00

21.16 12'978.00 20.82

12'765.00

20.48

12'552.00

20.14 12'339.00

19.80 12'126.00

19.46 11'913.00

19.11 11'913.00 19.11

62'351

62'400 13'204.00

21.17 12'991.00 20.83

12'778.00

20.49

12'565.00

20.14 12'352.00

19.80 12'139.00

19.46 11'926.00

19.12 11'926.00 19.12

62'401

62'450 13'215.00

21.17 13'002.00 20.83

12'789.00

20.49

12'576.00

20.15 12'363.00

19.80 12'150.00

19.46 11'937.00

19.12 11'937.00 19.12

62'451

62'500 13'226.00

21.17 13'013.00 20.83

12'800.00

20.49

12'587.00

20.15 12'374.00

19.81 12'161.00

19.47 11'948.00

19.12 11'948.00 19.12

62'501

62'550 13'240.00

21.18 13'027.00 20.83

12'814.00

20.49

12'601.00

20.15 12'388.00

19.81 12'175.00

19.47 11'962.00

19.13 11'962.00 19.13

62'551

62'600 13'251.00

21.18 13'038.00 20.84

12'825.00

20.50

12'612.00

20.16 12'399.00

19.81 12'186.00

19.47 11'973.00

19.13 11'973.00 19.13

62'601

62'650 13'262.00

21.18 13'049.00 20.84

12'836.00

20.50

12'623.00

20.16 12'410.00

19.82 12'197.00

19.48 11'984.00

19.14 11'984.00 19.14

62'651

62'700 13'275.00

21.18 13'062.00 20.84

12'849.00

20.50

12'636.00

20.16 12'423.00

19.82 12'210.00

19.48 11'997.00

19.14 11'997.00 19.14

62'701

62'750 13'286.00

21.18 13'073.00 20.84

12'860.00

20.50

12'647.00

20.16 12'434.00

19.82 12'221.00

19.48 12'008.00

19.14 12'008.00 19.14

62'751

62'800 13'297.00

21.18 13'084.00 20.84

12'871.00

20.50

12'658.00

20.16 12'445.00

19.82 12'232.00

19.49 12'019.00

19.15 12'019.00 19.15

62'801

62'850 13'308.00

21.18 13'095.00 20.84

12'882.00

20.50

12'669.00

20.17 12'456.00

19.83 12'243.00

19.49 12'031.00

19.15 12'031.00 19.15

62'851

62'900 13'322.00

21.19 13'109.00 20.85

12'896.00

20.51

12'683.00

20.17 12'470.00

19.83 12'257.00

19.49 12'044.00

19.16 12'044.00 19.16

62'901

62'950 13'333.00

21.19 13'120.00 20.85

12'907.00

20.51

12'694.00

20.17 12'481.00

19.83 12'268.00

19.50 12'055.00

19.16 12'055.00 19.16

62'951

63'000 13'344.00

21.19 13'131.00 20.85

12'918.00

20.51

12'705.00

20.17 12'492.00

19.84 12'279.00

19.50 12'066.00

19.16 12'066.00 19.16

63'001

63'050 13'357.00

21.19 13'144.00 20.86

12'931.00

20.52

12'718.00

20.18 12'505.00

19.84 12'292.00

19.50 12'079.00

19.17 12'079.00 19.17

63'051

63'100 13'368.00

21.19 13'155.00 20.86

12'942.00

20.52

12'729.00

20.18 12'516.00

19.84 12'303.00

19.51 12'090.00

19.17 12'090.00 19.17

63'101

63'150 13'379.00

21.19 13'166.00 20.86

12'953.00

20.52

12'740.00

20.18 12'527.00

19.84 12'314.00

19.51 12'101.00

19.17 12'101.00 19.17

63'151

63'200 13'393.00

21.20 13'180.00 20.86

12'967.00

20.53

12'754.00

20.19 12'541.00

19.85 12'328.00

19.51 12'115.00

19.18 12'115.00 19.18

63'201

63'250 13'404.00

21.20 13'191.00 20.86

12'978.00

20.53

12'765.00

20.19 12'552.00

19.85 12'339.00

19.52 12'126.00

19.18 12'126.00 19.18

63'251

63'300 13'415.00

21.20 13'202.00 20.86

12'989.00

20.53

12'776.00

20.19 12'563.00

19.85 12'350.00

19.52 12'137.00

19.18 12'137.00 19.18

63'301

63'350 13'428.00

21.20 13'215.00 20.87

13'002.00

20.53

12'789.00

20.20 12'576.00

19.86 12'363.00

19.52 12'150.00

19.19 12'150.00 19.19

63'351

63'400 13'439.00

21.21 13'226.00 20.87

13'013.00

20.53

12'800.00

20.20 12'587.00

19.86 12'374.00

19.53 12'161.00

19.19 12'161.00 19.19

63'401

63'450 13'450.00

21.21 13'237.00 20.87

13'024.00

20.53

12'811.00

20.20 12'598.00

19.86 12'385.00

19.53 12'172.00

19.19 12'172.00 19.19

63'451

63'500 13'464.00

21.21 13'251.00 20.88

13'038.00

20.54

12'825.00

20.20 12'612.00

19.87 12'399.00

19.53 12'186.00

19.20 12'186.00 19.20

63'501

63'550 13'475.00

21.21 13'262.00 20.88

13'049.00

20.54

12'836.00

20.21 12'623.00

19.87 12'410.00

19.54 12'197.00

19.20 12'197.00 19.20

63'551

63'600 13'486.00

21.21 13'273.00 20.88

13'060.00

20.54

12'847.00

20.21 12'634.00

19.87 12'421.00

19.54 12'208.00

19.20 12'208.00 19.20

63'601

63'650 13'499.00

21.22 13'286.00 20.88

13'073.00

20.55

12'860.00

20.21 12'647.00

19.88 12'434.00

19.54 12'221.00

19.21 12'221.00 19.21

63'651

63'700 13'510.00

21.22 13'297.00 20.88

13'084.00

20.55

12'871.00

20.21 12'658.00

19.88 12'445.00

19.54 12'232.00

19.21 12'232.00 19.21

63'701

63'750 13'521.00

21.22 13'308.00 20.88

13'095.00

20.55

12'882.00

20.21 12'669.00

19.88 12'456.00

19.55 12'243.00

19.21 12'243.00 19.21

63'751

63'800 13'535.00

21.22 13'322.00 20.89

13'109.00

20.56

12'896.00

20.22 12'683.00

19.89 12'470.00

19.55 12'257.00

19.22 12'257.00 19.22

63'801

63'850 13'546.00

21.22 13'333.00 20.89

13'120.00

20.56

12'907.00

20.22 12'694.00

19.89 12'481.00

19.56 12'268.00

19.22 12'268.00 19.22

63'851

63'900 13'557.00

21.22 13'344.00 20.89

13'131.00

20.56

12'918.00

20.22 12'705.00

19.89 12'492.00

19.56 12'279.00

19.22 12'279.00 19.22

63'901

63'950 13'570.00

21.23 13'357.00 20.89

13'144.00

20.56

12'931.00

20.23 12'718.00

19.90 12'505.00

19.56 12'292.00

19.23 12'292.00 19.23

63'951

64'000 13'581.00

21.23 13'368.00 20.90

13'155.00

20.56

12'942.00

20.23 12'729.00

19.90 12'516.00

19.56 12'303.00

19.23 12'303.00 19.23

64'001

64'050 13'592.00

21.23 13'379.00 20.90

13'166.00

20.56

12'953.00

20.23 12'740.00

19.90 12'527.00

19.57 12'314.00

19.23 12'314.00 19.23

64'051

64'100 13'606.00

21.23 13'393.00 20.90

13'180.00

20.57

12'967.00

20.24 12'754.00

19.90 12'541.00

19.57 12'328.00

19.24 12'328.00 19.24

64'101

64'150 13'617.00

21.24 13'404.00 20.90

13'191.00

20.57

12'978.00

20.24 12'765.00

19.91 12'552.00

19.57 12'339.00

19.24 12'339.00 19.24

64'151

64'200 13'628.00

21.24 13'415.00 20.90

13'202.00

20.57

12'989.00

20.24 12'776.00

19.91 12'563.00

19.58 12'350.00

19.24 12'350.00 19.24

64'201

64'250 13'639.00

21.24 13'426.00 20.90

13'213.00

20.57

13'000.00

20.24 12'787.00

19.91 12'574.00

19.58 12'361.00

19.25 12'361.00 19.25

64'251

64'300 13'652.00

21.24 13'439.00 20.91

13'226.00

20.58

13'013.00

20.25 12'800.00

19.91 12'587.00

19.58 12'374.00

19.25 12'374.00 19.25

64'301

64'350 13'663.00

21.24 13'450.00 20.91

13'237.00

20.58

13'024.00

20.25 12'811.00

19.92 12'598.00

19.58 12'385.00

19.25 12'385.00 19.25

64'351

64'400 13'674.00

21.24 13'461.00 20.91

13'248.00

20.58

13'035.00

20.25 12'822.00

19.92 12'609.00

19.59 12'397.00

19.26 12'397.00 19.26

64'401

64'450 13'688.00

21.25 13'475.00 20.92

13'262.00

20.59

13'049.00

20.25 12'836.00

19.92 12'623.00

19.59 12'410.00

19.26 12'410.00 19.26

64'451

64'500 13'699.00

21.25 13'486.00 20.92

13'273.00

20.59

13'060.00

20.26 12'847.00

19.93 12'634.00

19.60 12'421.00

19.26 12'421.00 19.26

64'501

64'550 13'710.00

21.25 13'497.00 20.92

13'284.00

20.59

13'071.00

20.26 12'858.00

19.93 12'645.00

19.60 12'432.00

19.27 12'432.00 19.27

64'551

64'600 13'723.00

21.25 13'510.00 20.92

13'297.00

20.59

13'084.00

20.26 12'871.00

19.93 12'658.00

19.60 12'445.00

19.27 12'445.00 19.27

64'601

64'650 13'734.00

21.25 13'521.00 20.92

13'308.00

20.59

13'095.00

20.26 12'882.00

19.93 12'669.00

19.60 12'456.00

19.27 12'456.00 19.27

64'651

64'700 13'745.00

21.25 13'532.00 20.92

13'319.00

20.59

13'106.00

20.26 12'893.00

19.94 12'680.00

19.61 12'467.00

19.28 12'467.00 19.28

19

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

13'759.00

Fr.

% Fr. %

21.26 13'546.00 20.93

Fr.

13'333.00

%

20.60

Fr.

13'120.00

% Fr.

20.27 12'907.00

% Fr.

19.94 12'694.00

% Fr.

19.61 12'481.00

%

19.28 12'481.00 19.28

64'751

64'800 13'770.00

21.26 13'557.00 20.93

13'344.00

20.60

13'131.00

20.27 12'918.00

19.94 12'705.00

19.61 12'492.00

19.29 12'492.00 19.29

64'801

64'850 13'781.00

21.26 13'568.00 20.93

13'355.00

20.60

13'142.00

20.27 12'929.00

19.94 12'716.00

19.62 12'503.00

19.29 12'503.00 19.29

64'851

64'900 13'794.00

21.26 13'581.00 20.93

13'368.00

20.61

13'155.00

20.28 12'942.00

19.95 12'729.00

19.62 12'516.00

19.29 12'516.00 19.29

64'901

64'950 13'805.00

21.26 13'592.00 20.93

13'379.00

20.61

13'166.00

20.28 12'953.00

19.95 12'740.00

19.62 12'527.00

19.29 12'527.00 19.29

64'951

65'000 13'816.00

21.26 13'603.00 20.94

13'390.00

20.61

13'177.00

20.28 12'964.00

19.95 12'751.00

19.62 12'538.00

19.30 12'538.00 19.30

65'001

65'050 13'830.00

21.27 13'617.00 20.94

13'404.00

20.61

13'191.00

20.29 12'978.00

19.96 12'765.00

19.63 12'552.00

19.30 12'552.00 19.30

65'051

65'100 13'841.00

21.27 13'628.00 20.94

13'415.00

20.61

13'202.00

20.29 12'989.00

19.96 12'776.00

19.63 12'563.00

19.31 12'563.00 19.31

65'101

65'150 13'852.00

21.27 13'639.00 20.94

13'426.00

20.62

13'213.00

20.29 13'000.00

19.96 12'787.00

19.63 12'574.00

19.31 12'574.00 19.31

65'151

65'200 13'865.00

21.27 13'652.00 20.95

13'439.00

20.62

13'226.00

20.29 13'013.00

19.97 12'800.00

19.64 12'587.00

19.31 12'587.00 19.31

65'201

65'250 13'876.00

21.27 13'663.00 20.95

13'450.00

20.62

13'237.00

20.29 13'024.00

19.97 12'811.00

19.64 12'598.00

19.31 12'598.00 19.31

65'251

65'300 13'887.00

21.27 13'674.00 20.95

13'461.00

20.62

13'248.00

20.30 13'035.00

19.97 12'822.00

19.64 12'609.00

19.32 12'609.00 19.32

65'301

65'350 13'901.00

21.28 13'688.00 20.95

13'475.00

20.63

13'262.00

20.30 13'049.00

19.98 12'836.00

19.65 12'623.00

19.32 12'623.00 19.32

65'351

65'400 13'912.00

21.28 13'699.00 20.95

13'486.00

20.63

13'273.00

20.30 13'060.00

19.98 12'847.00

19.65 12'634.00

19.33 12'634.00 19.33

65'401

65'450 13'923.00

21.28 13'710.00 20.96

13'497.00

20.63

13'284.00

20.30 13'071.00

19.98 12'858.00

19.65 12'645.00

19.33 12'645.00 19.33

65'451

65'500 13'936.00

21.28 13'723.00 20.96

13'510.00

20.63

13'297.00

20.31 13'084.00

19.98 12'871.00

19.66 12'658.00

19.33 12'658.00 19.33

65'501

65'550 13'947.00

21.29 13'734.00 20.96

13'521.00

20.63

13'308.00

20.31 13'095.00

19.98 12'882.00

19.66 12'669.00

19.33 12'669.00 19.33

65'551

65'600 13'958.00

21.29 13'745.00 20.96

13'532.00

20.64

13'319.00

20.31 13'106.00

19.99 12'893.00

19.66 12'680.00

19.34 12'680.00 19.34

65'601

65'650 13'972.00

21.29 13'759.00 20.97

13'546.00

20.64

13'333.00

20.32 13'120.00

19.99 12'907.00

19.67 12'694.00

19.34 12'694.00 19.34

65'651

65'700 13'983.00

21.29 13'770.00 20.97

13'557.00

20.64

13'344.00

20.32 13'131.00

19.99 12'918.00

19.67 12'705.00

19.35 12'705.00 19.35

65'701

65'750 13'994.00

21.29 13'781.00 20.97

13'568.00

20.64

13'355.00

20.32 13'142.00

20.00 12'929.00

19.67 12'716.00

19.35 12'716.00 19.35

65'751

65'800 14'005.00

21.29 13'792.00 20.97

13'579.00

20.64

13'366.00

20.32 13'153.00

20.00 12'940.00

19.67 12'727.00

19.35 12'727.00 19.35

65'801

65'850 14'018.00

21.30 13'805.00 20.97

13'592.00

20.65

13'379.00

20.33 13'166.00

20.00 12'953.00

19.68 12'740.00

19.35 12'740.00 19.35

65'851

65'900 14'029.00

21.30 13'816.00 20.97

13'603.00

20.65

13'390.00

20.33 13'177.00

20.00 12'964.00

19.68 12'751.00

19.36 12'751.00 19.36

65'901

65'950 14'040.00

21.30 13'827.00 20.97

13'614.00

20.65

13'401.00

20.33 13'188.00

20.00 12'975.00

19.68 12'763.00

19.36 12'763.00 19.36

65'951

66'000 14'054.00

21.30 13'841.00 20.98

13'628.00

20.66

13'415.00

20.33 13'202.00

20.01 12'989.00

19.69 12'776.00

19.36 12'776.00 19.36

66'001

66'050 14'065.00

21.30 13'852.00 20.98

13'639.00

20.66

13'426.00

20.33 13'213.00

20.01 13'000.00

19.69 12'787.00

19.37 12'787.00 19.37

66'051

66'100 14'076.00

21.30 13'863.00 20.98

13'650.00

20.66

13'437.00

20.34 13'224.00

20.01 13'011.00

19.69 12'798.00

19.37 12'798.00 19.37

66'101

66'150 14'089.00

21.31 13'876.00 20.98

13'663.00

20.66

13'450.00

20.34 13'237.00

20.02 13'024.00

19.70 12'811.00

19.37 12'811.00 19.37

66'151

66'200 14'100.00

21.31 13'887.00 20.99

13'674.00

20.66

13'461.00

20.34 13'248.00

20.02 13'035.00

19.70 12'822.00

19.38 12'822.00 19.38

66'201

66'250 14'111.00

21.31 13'898.00 20.99

13'685.00

20.66

13'472.00

20.34 13'259.00

20.02 13'046.00

19.70 12'833.00

19.38 12'833.00 19.38

66'251

66'300 14'125.00

21.31 13'912.00 20.99

13'699.00

20.67

13'486.00

20.35 13'273.00

20.03 13'060.00

19.71 12'847.00

19.38 12'847.00 19.38

66'301

66'350 14'136.00

21.31 13'923.00 20.99

13'710.00

20.67

13'497.00

20.35 13'284.00

20.03 13'071.00

19.71 12'858.00

19.39 12'858.00 19.39

66'351

66'400 14'147.00

21.31 13'934.00 20.99

13'721.00

20.67

13'508.00

20.35 13'295.00

20.03 13'082.00

19.71 12'869.00

19.39 12'869.00 19.39

66'401

66'450 14'160.00

21.32 13'947.00 21.00

13'734.00

20.68

13'521.00

20.36 13'308.00

20.03 13'095.00

19.71 12'882.00

19.39 12'882.00 19.39

66'451

66'500 14'171.00

21.32 13'958.00 21.00

13'745.00

20.68

13'532.00

20.36 13'319.00

20.04 13'106.00

19.72 12'893.00

19.40 12'893.00 19.40

66'501

66'550 14'182.00

21.32 13'969.00 21.00

13'756.00

20.68

13'543.00

20.36 13'330.00

20.04 13'117.00

19.72 12'904.00

19.40 12'904.00 19.40

66'551

66'600 14'196.00

21.32 13'983.00 21.00

13'770.00

20.68

13'557.00

20.36 13'344.00

20.04 13'131.00

19.72 12'918.00

19.40 12'918.00 19.40

66'601

66'650 14'207.00

21.32 13'994.00 21.00

13'781.00

20.68

13'568.00

20.36 13'355.00

20.05 13'142.00

19.73 12'929.00

19.41 12'929.00 19.41

66'651

66'700 14'218.00

21.32 14'005.00 21.00

13'792.00

20.69

13'579.00

20.37 13'366.00

20.05 13'153.00

19.73 12'940.00

19.41 12'940.00 19.41

66'701

66'750 14'231.00

21.33 14'018.00 21.01

13'805.00

20.69

13'592.00

20.37 13'379.00

20.05 13'166.00

19.73 12'953.00

19.41 12'953.00 19.41

66'751

66'800 14'242.00

21.33 14'029.00 21.01

13'816.00

20.69

13'603.00

20.37 13'390.00

20.05 13'177.00

19.73 12'964.00

19.41 12'964.00 19.41

66'801

66'850 14'253.00

21.33 14'040.00 21.01

13'827.00

20.69

13'614.00

20.37 13'401.00

20.05 13'188.00

19.74 12'975.00

19.42 12'975.00 19.42

66'851

66'900 14'267.00

21.33 14'054.00 21.02

13'841.00

20.70

13'628.00

20.38 13'415.00

20.06 13'202.00

19.74 12'989.00

19.42 12'989.00 19.42

66'901

66'950 14'278.00

21.33 14'065.00 21.02

13'852.00

20.70

13'639.00

20.38 13'426.00

20.06 13'213.00

19.74 13'000.00

19.42 13'000.00 19.42

66'951

67'000 14'289.00

21.33 14'076.00 21.02

13'863.00

20.70

13'650.00

20.38 13'437.00

20.06 13'224.00

19.74 13'011.00

19.43 13'011.00 19.43

67'001

67'050 14'302.00

21.34 14'089.00 21.02

13'876.00

20.70

13'663.00

20.38 13'450.00

20.07 13'237.00

19.75 13'024.00

19.43 13'024.00 19.43

67'051

67'100 14'313.00

21.34 14'100.00 21.02

13'887.00

20.70

13'674.00

20.39 13'461.00

20.07 13'248.00

19.75 13'035.00

19.43 13'035.00 19.43

67'101

67'150 14'324.00

21.34 14'111.00 21.02

13'898.00

20.70

13'685.00

20.39 13'472.00

20.07 13'259.00

19.75 13'046.00

19.44 13'046.00 19.44

67'151

67'200 14'335.00

21.34 14'122.00 21.02

13'909.00

20.71

13'696.00

20.39 13'483.00

20.07 13'270.00

19.75 13'058.00

19.44 13'058.00 19.44

67'201

67'250 14'349.00

21.34 14'136.00 21.03

13'923.00

20.71

13'710.00

20.39 13'497.00

20.08 13'284.00

19.76 13'071.00

19.44 13'071.00 19.44

67'251

67'300 14'360.00

21.35 14'147.00 21.03

13'934.00

20.71

13'721.00

20.40 13'508.00

20.08 13'295.00

19.76 13'082.00

19.45 13'082.00 19.45

67'301

67'350 14'371.00

21.35 14'158.00 21.03

13'945.00

20.71

13'732.00

20.40 13'519.00

20.08 13'306.00

19.76 13'093.00

19.45 13'093.00 19.45

67'351

67'400 14'384.00

21.35 14'171.00 21.03

13'958.00

20.72

13'745.00

20.40 13'532.00

20.08 13'319.00

19.77 13'106.00

19.45 13'106.00 19.45

67'401

67'450 14'395.00

21.35 14'182.00 21.03

13'969.00

20.72

13'756.00

20.40 13'543.00

20.09 13'330.00

19.77 13'117.00

19.45 13'117.00 19.45

67'451

67'500 14'406.00

21.35 14'193.00 21.03

13'980.00

20.72

13'767.00

20.40 13'554.00

20.09 13'341.00

19.77 13'129.00

19.46 13'129.00 19.46

67'501

67'550 14'420.00

21.36 14'207.00 21.04

13'994.00

20.72

13'781.00

20.41 13'568.00

20.09 13'355.00

19.78 13'142.00

19.46 13'142.00 19.46

67'551

67'600 14'431.00

21.36 14'218.00 21.04

14'005.00

20.73

13'792.00

20.41 13'579.00

20.09 13'366.00

19.78 13'153.00

19.46 13'153.00 19.46

67'601

67'650 14'442.00

21.36 14'229.00 21.04

14'016.00

20.73

13'803.00

20.41 13'590.00

20.10 13'377.00

19.78 13'164.00

19.47 13'164.00 19.47

67'651

67'700 14'455.00

21.36 14'242.00 21.04

14'029.00

20.73

13'816.00

20.42 13'603.00

20.10 13'390.00

19.79 13'177.00

19.47 13'177.00 19.47

67'701

67'750 14'466.00

21.36 14'253.00 21.05

14'040.00

20.73

13'827.00

20.42 13'614.00

20.10 13'401.00

19.79 13'188.00

19.47 13'188.00 19.47

67'751

67'800 14'477.00

21.36 14'264.00 21.05

14'051.00

20.73

13'838.00

20.42 13'625.00

20.10 13'412.00

19.79 13'199.00

19.47 13'199.00 19.47

67'801

67'850 14'491.00

21.37 14'278.00 21.05

14'065.00

20.74

13'852.00

20.42 13'639.00

20.11 13'426.00

19.80 13'213.00

19.48 13'213.00 19.48

67'851

67'900 14'502.00

21.37 14'289.00 21.05

14'076.00

20.74

13'863.00

20.42 13'650.00

20.11 13'437.00

19.80 13'224.00

19.48 13'224.00 19.48

67'901

67'950 14'513.00

21.37 14'300.00 21.05

14'087.00

20.74

13'874.00

20.43 13'661.00

20.11 13'448.00

19.80 13'235.00

19.48 13'235.00 19.48

67'951

68'000 14'526.00

21.37 14'313.00 21.06

14'100.00

20.74

13'887.00

20.43 13'674.00

20.12 13'461.00

19.80 13'248.00

19.49 13'248.00 19.49

68'001

68'050 14'537.00

21.37 14'324.00 21.06

14'111.00

20.74

13'898.00

20.43 13'685.00

20.12 13'472.00

19.80 13'259.00

19.49 13'259.00 19.49

68'051

68'100 14'548.00

21.37 14'335.00 21.06

14'122.00

20.74

13'909.00

20.43 13'696.00

20.12 13'483.00

19.81 13'270.00

19.49 13'270.00 19.49

20

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

14'562.00

Fr.

% Fr. %

21.38 14'349.00 21.06

Fr.

14'136.00

%

20.75

Fr.

13'923.00

% Fr.

20.44 13'710.00

% Fr.

20.12 13'497.00

% Fr.

19.81 13'284.00

%

19.50 13'284.00 19.50

68'151

68'200 14'573.00

21.38 14'360.00 21.06

14'147.00

20.75

13'934.00

20.44 13'721.00

20.13 13'508.00

19.81 13'295.00

19.50 13'295.00 19.50

68'201

68'250 14'584.00

21.38 14'371.00 21.06

14'158.00

20.75

13'945.00

20.44 13'732.00

20.13 13'519.00

19.82 13'306.00

19.50 13'306.00 19.50

68'251

68'300 14'597.00

21.38 14'384.00 21.07

14'171.00

20.76

13'958.00

20.44 13'745.00

20.13 13'532.00

19.82 13'319.00

19.51 13'319.00 19.51

68'301

68'350 14'608.00

21.38 14'395.00 21.07

14'182.00

20.76

13'969.00

20.44 13'756.00

20.13 13'543.00

19.82 13'330.00

19.51 13'330.00 19.51

68'351

68'400 14'619.00

21.38 14'406.00 21.07

14'193.00

20.76

13'980.00

20.45 13'767.00

20.13 13'554.00

19.82 13'341.00

19.51 13'341.00 19.51

68'401

68'450 14'633.00

21.39 14'420.00 21.07

14'207.00

20.76

13'994.00

20.45 13'781.00

20.14 13'568.00

19.83 13'355.00

19.52 13'355.00 19.52

68'451

68'500 14'644.00

21.39 14'431.00 21.07

14'218.00

20.76

14'005.00

20.45 13'792.00

20.14 13'579.00

19.83 13'366.00

19.52 13'366.00 19.52

68'501

68'550 14'655.00

21.39 14'442.00 21.08

14'229.00

20.76

14'016.00

20.45 13'803.00

20.14 13'590.00

19.83 13'377.00

19.52 13'377.00 19.52

68'551

68'600 14'668.00

21.39 14'455.00 21.08

14'242.00

20.77

14'029.00

20.46 13'816.00

20.15 13'603.00

19.84 13'390.00

19.53 13'390.00 19.53

68'601

68'650 14'679.00

21.39 14'466.00 21.08

14'253.00

20.77

14'040.00

20.46 13'827.00

20.15 13'614.00

19.84 13'401.00

19.53 13'401.00 19.53

68'651

68'700 14'690.00

21.39 14'477.00 21.08

14'264.00

20.77

14'051.00

20.46 13'838.00

20.15 13'625.00

19.84 13'412.00

19.53 13'412.00 19.53

68'701

68'750 14'701.00

21.39 14'488.00 21.08

14'275.00

20.77

14'062.00

20.46 13'849.00

20.15 13'636.00

19.84 13'424.00

19.53 13'424.00 19.53

68'751

68'800 14'715.00

21.40 14'502.00 21.09

14'289.00

20.78

14'076.00

20.47 13'863.00

20.16 13'650.00

19.85 13'437.00

19.54 13'437.00 19.54

68'801

68'850 14'726.00

21.40 14'513.00 21.09

14'300.00

20.78

14'087.00

20.47 13'874.00

20.16 13'661.00

19.85 13'448.00

19.54 13'448.00 19.54

68'851

68'900 14'737.00

21.40 14'524.00 21.09

14'311.00

20.78

14'098.00

20.47 13'885.00

20.16 13'672.00

19.85 13'459.00

19.54 13'459.00 19.54

68'901

68'950 14'750.00

21.40 14'537.00 21.09

14'324.00

20.78

14'111.00

20.47 13'898.00

20.16 13'685.00

19.85 13'472.00

19.55 13'472.00 19.55

68'951

69'000 14'761.00

21.40 14'548.00 21.09

14'335.00

20.78

14'122.00

20.47 13'909.00

20.17 13'696.00

19.86 13'483.00

19.55 13'483.00 19.55

69'001

69'050 14'772.00

21.40 14'559.00 21.09

14'346.00

20.78

14'133.00

20.48 13'920.00

20.17 13'707.00

19.86 13'494.00

19.55 13'494.00 19.55

69'051

69'100 14'786.00

21.41 14'573.00 21.10

14'360.00

20.79

14'147.00

20.48 13'934.00

20.17 13'721.00

19.86 13'508.00

19.56 13'508.00 19.56

69'101

69'150 14'797.00

21.41 14'584.00 21.10

14'371.00

20.79

14'158.00

20.48 13'945.00

20.17 13'732.00

19.87 13'519.00

19.56 13'519.00 19.56

69'151

69'200 14'808.00

21.41 14'595.00 21.10

14'382.00

20.79

14'169.00

20.48 13'956.00

20.17 13'743.00

19.87 13'530.00

19.56 13'530.00 19.56

69'201

69'250 14'821.00

21.41 14'608.00 21.10

14'395.00

20.79

14'182.00

20.49 13'969.00

20.18 13'756.00

19.87 13'543.00

19.56 13'543.00 19.56

69'251

69'300 14'832.00

21.41 14'619.00 21.10

14'406.00

20.80

14'193.00

20.49 13'980.00

20.18 13'767.00

19.87 13'554.00

19.57 13'554.00 19.57

69'301

69'350 14'843.00

21.41 14'630.00 21.10

14'417.00

20.80

14'204.00

20.49 13'991.00

20.18 13'778.00

19.87 13'565.00

19.57 13'565.00 19.57

69'351

69'400 14'857.00

21.42 14'644.00 21.11

14'431.00

20.80

14'218.00

20.49 14'005.00

20.19 13'792.00

19.88 13'579.00

19.57 13'579.00 19.57

69'401

69'450 14'868.00

21.42 14'655.00 21.11

14'442.00

20.80

14'229.00

20.50 14'016.00

20.19 13'803.00

19.88 13'590.00

19.58 13'590.00 19.58

69'451

69'500 14'879.00

21.42 14'666.00 21.11

14'453.00

20.80

14'240.00

20.50 14'027.00

20.19 13'814.00

19.88 13'601.00

19.58 13'601.00 19.58

69'501

69'550 14'892.00

21.42 14'679.00 21.11

14'466.00

20.81

14'253.00

20.50 14'040.00

20.19 13'827.00

19.89 13'614.00

19.58 13'614.00 19.58

69'551

69'600 14'903.00

21.42 14'690.00 21.11

14'477.00

20.81

14'264.00

20.50 14'051.00

20.20 13'838.00

19.89 13'625.00

19.58 13'625.00 19.58

69'601

69'650 14'914.00

21.42 14'701.00 21.11

14'488.00

20.81

14'275.00

20.50 14'062.00

20.20 13'849.00

19.89 13'636.00

19.58 13'636.00 19.58

69'651

69'700 14'928.00

21.43 14'715.00 21.12

14'502.00

20.81

14'289.00

20.51 14'076.00

20.20 13'863.00

19.90 13'650.00

19.59 13'650.00 19.59

69'701

69'750 14'939.00

21.43 14'726.00 21.12

14'513.00

20.81

14'300.00

20.51 14'087.00

20.20 13'874.00

19.90 13'661.00

19.59 13'661.00 19.59

69'751

69'800 14'950.00

21.43 14'737.00 21.12

14'524.00

20.82

14'311.00

20.51 14'098.00

20.20 13'885.00

19.90 13'672.00

19.59 13'672.00 19.59

69'801

69'850 14'963.00

21.43 14'750.00 21.12

14'537.00

20.82

14'324.00

20.51 14'111.00

20.21 13'898.00

19.90 13'685.00

19.60 13'685.00 19.60

69'851

69'900 14'974.00

21.43 14'761.00 21.12

14'548.00

20.82

14'335.00

20.52 14'122.00

20.21 13'909.00

19.91 13'696.00

19.60 13'696.00 19.60

69'901

69'950 14'985.00

21.43 14'772.00 21.13

14'559.00

20.82

14'346.00

20.52 14'133.00

20.21 13'920.00

19.91 13'707.00

19.60 13'707.00 19.60

69'951

70'000 14'999.00

21.43 14'786.00 21.13

14'573.00

20.83

14'360.00

20.52 14'147.00

20.22 13'934.00

19.91 13'721.00

19.61 13'721.00 19.61

70'001

70'050 15'010.00

21.44 14'797.00 21.13

14'584.00

20.83

14'371.00

20.52 14'158.00

20.22 13'945.00

19.91 13'732.00

19.61 13'732.00 19.61

70'051

70'100 15'021.00

21.44 14'808.00 21.13

14'595.00

20.83

14'382.00

20.52 14'169.00

20.22 13'956.00

19.92 13'743.00

19.61 13'743.00 19.61

70'101

70'150 15'032.00

21.44 14'819.00 21.13

14'606.00

20.83

14'393.00

20.52 14'180.00

20.22 13'967.00

19.92 13'754.00

19.61 13'754.00 19.61

70'151

70'200 15'045.00

21.44 14'832.00 21.14

14'619.00

20.83

14'406.00

20.53 14'193.00

20.23 13'980.00

19.92 13'767.00

19.62 13'767.00 19.62

70'201

70'250 15'056.00

21.44 14'843.00 21.14

14'630.00

20.83

14'417.00

20.53 14'204.00

20.23 13'991.00

19.92 13'778.00

19.62 13'778.00 19.62

70'251

70'300 15'067.00

21.44 14'854.00 21.14

14'641.00

20.83

14'428.00

20.53 14'215.00

20.23 14'002.00

19.92 13'790.00

19.62 13'790.00 19.62

70'301

70'350 15'081.00

21.44 14'868.00 21.14

14'655.00

20.84

14'442.00

20.54 14'229.00

20.23 14'016.00

19.93 13'803.00

19.63 13'803.00 19.63

70'351

70'400 15'092.00

21.45 14'879.00 21.14

14'666.00

20.84

14'453.00

20.54 14'240.00

20.23 14'027.00

19.93 13'814.00

19.63 13'814.00 19.63

70'401

70'450 15'103.00

21.45 14'890.00 21.14

14'677.00

20.84

14'464.00

20.54 14'251.00

20.24 14'038.00

19.93 13'825.00

19.63 13'825.00 19.63

70'451

70'500 15'116.00

21.45 14'903.00 21.15

14'690.00

20.84

14'477.00

20.54 14'264.00

20.24 14'051.00

19.94 13'838.00

19.64 13'838.00 19.64

70'501

70'550 15'127.00

21.45 14'914.00 21.15

14'701.00

20.85

14'488.00

20.54 14'275.00

20.24 14'062.00

19.94 13'849.00

19.64 13'849.00 19.64

70'551

70'600 15'138.00

21.45 14'925.00 21.15

14'712.00

20.85

14'499.00

20.54 14'286.00

20.24 14'073.00

19.94 13'860.00

19.64 13'860.00 19.64

70'601

70'650 15'152.00

21.45 14'939.00 21.15

14'726.00

20.85

14'513.00

20.55 14'300.00

20.25 14'087.00

19.95 13'874.00

19.64 13'874.00 19.64

70'651

70'700 15'163.00

21.45 14'950.00 21.15

14'737.00

20.85

14'524.00

20.55 14'311.00

20.25 14'098.00

19.95 13'885.00

19.65 13'885.00 19.65

70'701

70'750 15'174.00

21.45 14'961.00 21.15

14'748.00

20.85

14'535.00

20.55 14'322.00

20.25 14'109.00

19.95 13'896.00

19.65 13'896.00 19.65

70'751

70'800 15'187.00

21.46 14'974.00 21.16

14'761.00

20.86

14'548.00

20.56 14'335.00

20.25 14'122.00

19.95 13'909.00

19.65 13'909.00 19.65

70'801

70'850 15'198.00

21.46 14'985.00 21.16

14'772.00

20.86

14'559.00

20.56 14'346.00

20.26 14'133.00

19.95 13'920.00

19.65 13'920.00 19.65

70'851

70'900 15'209.00

21.46 14'996.00 21.16

14'783.00

20.86

14'570.00

20.56 14'357.00

20.26 14'144.00

19.96 13'931.00

19.66 13'931.00 19.66

70'901

70'950 15'223.00

21.46 15'010.00 21.16

14'797.00

20.86

14'584.00

20.56 14'371.00

20.26 14'158.00

19.96 13'945.00

19.66 13'945.00 19.66

70'951

71'000 15'234.00

21.46 15'021.00 21.16

14'808.00

20.86

14'595.00

20.56 14'382.00

20.26 14'169.00

19.96 13'956.00

19.66 13'956.00 19.66

71'001

71'050 15'245.00

21.46 15'032.00 21.16

14'819.00

20.86

14'606.00

20.56 14'393.00

20.26 14'180.00

19.96 13'967.00

19.66 13'967.00 19.66

71'051

71'100 15'258.00

21.47 15'045.00 21.17

14'832.00

20.87

14'619.00

20.57 14'406.00

20.27 14'193.00

19.97 13'980.00

19.67 13'980.00 19.67

71'101

71'150 15'269.00

21.47 15'056.00 21.17

14'843.00

20.87

14'630.00

20.57 14'417.00

20.27 14'204.00

19.97 13'991.00

19.67 13'991.00 19.67

71'151

71'200 15'280.00

21.47 15'067.00 21.17

14'854.00

20.87

14'641.00

20.57 14'428.00

20.27 14'215.00

19.97 14'002.00

19.67 14'002.00 19.67

71'201

71'250 15'294.00

21.47 15'081.00 21.17

14'868.00

20.87

14'655.00

20.58 14'442.00

20.28 14'229.00

19.98 14'016.00

19.68 14'016.00 19.68

71'251

71'300 15'305.00

21.47 15'092.00 21.17

14'879.00

20.88

14'666.00

20.58 14'453.00

20.28 14'240.00

19.98 14'027.00

19.68 14'027.00 19.68

71'301

71'350 15'316.00

21.47 15'103.00 21.17

14'890.00

20.88

14'677.00

20.58 14'464.00

20.28 14'251.00

19.98 14'038.00

19.68 14'038.00 19.68

71'351

71'400 15'329.00

21.48 15'116.00 21.18

14'903.00

20.88

14'690.00

20.58 14'477.00

20.28 14'264.00

19.98 14'051.00

19.69 14'051.00 19.69

71'401

71'450 15'340.00

21.48 15'127.00 21.18

14'914.00

20.88

14'701.00

20.58 14'488.00

20.28 14'275.00

19.99 14'062.00

19.69 14'062.00 19.69

71'451

71'500 15'351.00

21.48 15'138.00 21.18

14'925.00

20.88

14'712.00

20.58 14'499.00

20.29 14'286.00

19.99 14'073.00

19.69 14'073.00 19.69

21

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

15'363.00

Fr.

% Fr. %

21.48 15'150.00 21.18

Fr.

14'938.00

%

20.89

Fr.

14'725.00

% Fr.

20.59 14'512.00

% Fr.

20.29 14'299.00

% Fr.

19.99 14'086.00

%

19.69 14'086.00 19.69

71'551

71'600 15'376.00

21.48 15'163.00 21.18

14'950.00

20.89

14'737.00

20.59 14'524.00

20.29 14'311.00

19.99 14'098.00

19.70 14'098.00 19.70

71'601

71'650 15'387.00

21.48 15'174.00 21.19

14'961.00

20.89

14'748.00

20.59 14'535.00

20.29 14'322.00

20.00 14'109.00

19.70 14'109.00 19.70

71'651

71'700 15'398.00

21.48 15'185.00 21.19

14'972.00

20.89

14'759.00

20.59 14'546.00

20.29 14'333.00

20.00 14'120.00

19.70 14'120.00 19.70

71'701

71'750 15'411.00

21.49 15'198.00 21.19

14'985.00

20.89

14'772.00

20.60 14'559.00

20.30 14'346.00

20.00 14'133.00

19.70 14'133.00 19.70

71'751

71'800 15'422.00

21.49 15'209.00 21.19

14'996.00

20.89

14'783.00

20.60 14'570.00

20.30 14'357.00

20.00 14'144.00

19.71 14'144.00 19.71

71'801

71'850 15'433.00

21.49 15'220.00 21.19

15'007.00

20.89

14'794.00

20.60 14'581.00

20.30 14'368.00

20.00 14'156.00

19.71 14'156.00 19.71

71'851

71'900 15'447.00

21.49 15'234.00 21.20

15'021.00

20.90

14'808.00

20.60 14'595.00

20.31 14'382.00

20.01 14'169.00

19.71 14'169.00 19.71

71'901

71'950 15'458.00

21.49 15'245.00 21.20

15'032.00

20.90

14'819.00

20.60 14'606.00

20.31 14'393.00

20.01 14'180.00

19.71 14'180.00 19.71

71'951

72'000 15'469.00

21.49 15'256.00 21.20

15'043.00

20.90

14'830.00

20.60 14'617.00

20.31 14'404.00

20.01 14'191.00

19.72 14'191.00 19.72

72'001

72'050 15'482.00

21.50 15'269.00 21.20

15'056.00

20.90

14'843.00

20.61 14'630.00

20.31 14'417.00

20.02 14'204.00

19.72 14'204.00 19.72

72'051

72'100 15'493.00

21.50 15'280.00 21.20

15'067.00

20.90

14'854.00

20.61 14'641.00

20.31 14'428.00

20.02 14'215.00

19.72 14'215.00 19.72

72'101

72'150 15'504.00

21.50 15'291.00 21.20

15'078.00

20.91

14'865.00

20.61 14'652.00

20.31 14'439.00

20.02 14'226.00

19.72 14'226.00 19.72

72'151

72'200 15'518.00

21.50 15'305.00 21.21

15'092.00

20.91

14'879.00

20.62 14'666.00

20.32 14'453.00

20.02 14'240.00

19.73 14'240.00 19.73

72'201

72'250 15'529.00

21.50 15'316.00 21.21

15'103.00

20.91

14'890.00

20.62 14'677.00

20.32 14'464.00

20.03 14'251.00

19.73 14'251.00 19.73

72'251

72'300 15'540.00

21.50 15'327.00 21.21

15'114.00

20.91

14'901.00

20.62 14'688.00

20.32 14'475.00

20.03 14'262.00

19.73 14'262.00 19.73

72'301

72'350 15'553.00

21.50 15'340.00 21.21

15'127.00

20.92

14'914.00

20.62 14'701.00

20.33 14'488.00

20.03 14'275.00

19.74 14'275.00 19.74

72'351

72'400 15'564.00

21.50 15'351.00 21.21

15'138.00

20.92

14'925.00

20.62 14'712.00

20.33 14'499.00

20.03 14'286.00

19.74 14'286.00 19.74

72'401

72'450 15'575.00

21.51 15'362.00 21.21

15'149.00

20.92

14'936.00

20.62 14'723.00

20.33 14'510.00

20.03 14'297.00

19.74 14'297.00 19.74

72'451

72'500 15'589.00

21.51 15'376.00 21.22

15'163.00

20.92

14'950.00

20.63 14'737.00

20.33 14'524.00

20.04 14'311.00

19.75 14'311.00 19.75

72'501

72'550 15'600.00

21.51 15'387.00 21.22

15'174.00

20.92

14'961.00

20.63 14'748.00

20.34 14'535.00

20.04 14'322.00

19.75 14'322.00 19.75

72'551

72'600 15'611.00

21.51 15'398.00 21.22

15'185.00

20.92

14'972.00

20.63 14'759.00

20.34 14'546.00

20.04 14'333.00

19.75 14'333.00 19.75

72'601

72'650 15'624.00

21.51 15'411.00 21.22

15'198.00

20.93

14'985.00

20.63 14'772.00

20.34 14'559.00

20.05 14'346.00

19.75 14'346.00 19.75

72'651

72'700 15'635.00

21.51 15'422.00 21.22

15'209.00

20.93

14'996.00

20.63 14'783.00

20.34 14'570.00

20.05 14'357.00

19.76 14'357.00 19.76

72'701

72'750 15'646.00

21.51 15'433.00 21.22

15'220.00

20.93

15'007.00

20.64 14'794.00

20.34 14'581.00

20.05 14'368.00

19.76 14'368.00 19.76

72'751

72'800 15'660.00

21.52 15'447.00 21.23

15'234.00

20.93

15'021.00

20.64 14'808.00

20.35 14'595.00

20.05 14'382.00

19.76 14'382.00 19.76

72'801

72'850 15'671.00

21.52 15'458.00 21.23

15'245.00

20.93

15'032.00

20.64 14'819.00

20.35 14'606.00

20.06 14'393.00

19.76 14'393.00 19.76

72'851

72'900 15'682.00

21.52 15'469.00 21.23

15'256.00

20.93

15'043.00

20.64 14'830.00

20.35 14'617.00

20.06 14'404.00

19.77 14'404.00 19.77

72'901

72'950 15'695.00

21.52 15'482.00 21.23

15'269.00

20.94

15'056.00

20.65 14'843.00

20.35 14'630.00

20.06 14'417.00

19.77 14'417.00 19.77

72'951

73'000 15'706.00

21.52 15'493.00 21.23

15'280.00

20.94

15'067.00

20.65 14'854.00

20.35 14'641.00

20.06 14'428.00

19.77 14'428.00 19.77

73'001

73'050 15'717.00

21.52 15'504.00 21.23

15'291.00

20.94

15'078.00

20.65 14'865.00

20.36 14'652.00

20.06 14'439.00

19.77 14'439.00 19.77

73'051

73'100 15'728.00

21.52 15'515.00 21.23

15'302.00

20.94

15'089.00

20.65 14'876.00

20.36 14'663.00

20.07 14'451.00

19.78 14'451.00 19.78

73'101

73'150 15'742.00

21.53 15'529.00 21.24

15'316.00

20.94

15'103.00

20.65 14'890.00

20.36 14'677.00

20.07 14'464.00

19.78 14'464.00 19.78

73'151

73'200 15'753.00

21.53 15'540.00 21.24

15'327.00

20.95

15'114.00

20.65 14'901.00

20.36 14'688.00

20.07 14'475.00

19.78 14'475.00 19.78

73'201

73'250 15'764.00

21.53 15'551.00 21.24

15'338.00

20.95

15'125.00

20.66 14'912.00

20.36 14'699.00

20.07 14'486.00

19.78 14'486.00 19.78

73'251

73'300 15'777.00

21.53 15'564.00 21.24

15'351.00

20.95

15'138.00

20.66 14'925.00

20.37 14'712.00

20.08 14'499.00

19.79 14'499.00 19.79

73'301

73'350 15'788.00

21.53 15'575.00 21.24

15'362.00

20.95

15'149.00

20.66 14'936.00

20.37 14'723.00

20.08 14'510.00

19.79 14'510.00 19.79

73'351

73'400 15'799.00

21.53 15'586.00 21.24

15'373.00

20.95

15'160.00

20.66 14'947.00

20.37 14'734.00

20.08 14'522.00

19.79 14'522.00 19.79

73'401

73'450 15'813.00

21.54 15'600.00 21.25

15'387.00

20.96

15'174.00

20.67 14'961.00

20.38 14'748.00

20.09 14'535.00

19.80 14'535.00 19.80

73'451

73'500 15'824.00

21.54 15'611.00 21.25

15'398.00

20.96

15'185.00

20.67 14'972.00

20.38 14'759.00

20.09 14'546.00

19.80 14'546.00 19.80

73'501

73'550 15'835.00

21.54 15'622.00 21.25

15'409.00

20.96

15'196.00

20.67 14'983.00

20.38 14'770.00

20.09 14'557.00

19.80 14'557.00 19.80

73'551

73'600 15'848.00

21.54 15'635.00 21.25

15'422.00

20.96

15'209.00

20.67 14'996.00

20.38 14'783.00

20.09 14'570.00

19.80 14'570.00 19.80

73'601

73'650 15'859.00

21.54 15'646.00 21.25

15'433.00

20.96

15'220.00

20.67 15'007.00

20.38 14'794.00

20.09 14'581.00

19.80 14'581.00 19.80

73'651

73'700 15'870.00

21.54 15'657.00 21.25

15'444.00

20.96

15'231.00

20.67 15'018.00

20.38 14'805.00

20.10 14'592.00

19.81 14'592.00 19.81

73'701

73'750 15'884.00

21.54 15'671.00 21.26

15'458.00

20.97

15'245.00

20.68 15'032.00

20.39 14'819.00

20.10 14'606.00

19.81 14'606.00 19.81

73'751

73'800 15'895.00

21.55 15'682.00 21.26

15'469.00

20.97

15'256.00

20.68 15'043.00

20.39 14'830.00

20.10 14'617.00

19.81 14'617.00 19.81

73'801

73'850 15'906.00

21.55 15'693.00 21.26

15'480.00

20.97

15'267.00

20.68 15'054.00

20.39 14'841.00

20.10 14'628.00

19.81 14'628.00 19.81

73'851

73'900 15'919.00

21.55 15'706.00 21.26

15'493.00

20.97

15'280.00

20.68 15'067.00

20.40 14'854.00

20.11 14'641.00

19.82 14'641.00 19.82

73'901

73'950 15'930.00

21.55 15'717.00 21.26

15'504.00

20.97

15'291.00

20.68 15'078.00

20.40 14'865.00

20.11 14'652.00

19.82 14'652.00 19.82

73'951

74'000 15'941.00

21.55 15'728.00 21.26

15'515.00

20.97

15'302.00

20.69 15'089.00

20.40 14'876.00

20.11 14'663.00

19.82 14'663.00 19.82

74'001

74'050 15'955.00

21.55 15'742.00 21.27

15'529.00

20.98

15'316.00

20.69 15'103.00

20.40 14'890.00

20.11 14'677.00

19.83 14'677.00 19.83

74'051

74'100 15'966.00

21.55 15'753.00 21.27

15'540.00

20.98

15'327.00

20.69 15'114.00

20.40 14'901.00

20.12 14'688.00

19.83 14'688.00 19.83

74'101

74'150 15'977.00

21.55 15'764.00 21.27

15'551.00

20.98

15'338.00

20.69 15'125.00

20.40 14'912.00

20.12 14'699.00

19.83 14'699.00 19.83

74'151

74'200 15'990.00

21.56 15'777.00 21.27

15'564.00

20.98

15'351.00

20.70 15'138.00

20.41 14'925.00

20.12 14'712.00

19.83 14'712.00 19.83

74'201

74'250 16'001.00

21.56 15'788.00 21.27

15'575.00

20.98

15'362.00

20.70 15'149.00

20.41 14'936.00

20.12 14'723.00

19.84 14'723.00 19.84

74'251

74'300 16'012.00

21.56 15'799.00 21.27

15'586.00

20.98

15'373.00

20.70 15'160.00

20.41 14'947.00

20.12 14'734.00

19.84 14'734.00 19.84

74'301

74'350 16'026.00

21.56 15'813.00 21.28

15'600.00

20.99

15'387.00

20.70 15'174.00

20.42 14'961.00

20.13 14'748.00

19.84 14'748.00 19.84

74'351

74'400 16'037.00

21.56 15'824.00 21.28

15'611.00

20.99

15'398.00

20.70 15'185.00

20.42 14'972.00

20.13 14'759.00

19.84 14'759.00 19.84

74'401

74'450 16'048.00

21.56 15'835.00 21.28

15'622.00

20.99

15'409.00

20.70 15'196.00

20.42 14'983.00

20.13 14'770.00

19.85 14'770.00 19.85

74'451

74'500 16'060.00

21.56 15'847.00 21.28

15'634.00

20.99

15'421.00

20.71 15'208.00

20.42 14'995.00

20.13 14'782.00

19.85 14'782.00 19.85

74'501

74'550 16'072.00

21.57 15'859.00 21.28

15'646.00

20.99

15'433.00

20.71 15'220.00

20.42 15'007.00

20.14 14'794.00

19.85 14'794.00 19.85

74'551

74'600 16'083.00

21.57 15'870.00 21.28

15'657.00

20.99

15'444.00

20.71 15'231.00

20.42 15'018.00

20.14 14'805.00

19.85 14'805.00 19.85

74'601

74'650 16'094.00

21.57 15'881.00 21.28

15'668.00

21.00

15'455.00

20.71 15'242.00

20.42 15'029.00

20.14 14'817.00

19.86 14'817.00 19.86

74'651

74'700 16'108.00

21.57 15'895.00 21.29

15'682.00

21.00

15'469.00

20.72 15'256.00

20.43 15'043.00

20.14 14'830.00

19.86 14'830.00 19.86

74'701

74'750 16'119.00

21.57 15'906.00 21.29

15'693.00

21.00

15'480.00

20.72 15'267.00

20.43 15'054.00

20.15 14'841.00

19.86 14'841.00 19.86

74'751

74'800 16'130.00

21.57 15'917.00 21.29

15'704.00

21.00

15'491.00

20.72 15'278.00

20.43 15'065.00

20.15 14'852.00

19.86 14'852.00 19.86

74'801

74'850 16'143.00

21.57 15'930.00 21.29

15'717.00

21.01

15'504.00

20.72 15'291.00

20.44 15'078.00

20.15 14'865.00

19.87 14'865.00 19.87

74'851

74'900 16'154.00

21.57 15'941.00 21.29

15'728.00

21.01

15'515.00

20.72 15'302.00

20.44 15'089.00

20.15 14'876.00

19.87 14'876.00 19.87

22

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

16'165.00

Fr.

% Fr. %

21.57 15'952.00 21.29

Fr.

15'739.00

%

21.01

Fr.

15'526.00

% Fr.

20.72 15'313.00

% Fr.

20.44 15'100.00

% Fr.

20.15 14'888.00

%

19.87 14'888.00 19.87

74'951

75'000 16'179.00

21.58 15'966.00 21.30

15'753.00

21.01

15'540.00

20.73 15'327.00

20.44 15'114.00

20.16 14'901.00

19.87 14'901.00 19.87

75'001

75'050 16'190.00

21.58 15'977.00 21.30

15'764.00

21.01

15'551.00

20.73 15'338.00

20.44 15'125.00

20.16 14'912.00

19.88 14'912.00 19.88

75'051

75'100 16'201.00

21.58 15'988.00 21.30

15'775.00

21.01

15'562.00

20.73 15'349.00

20.44 15'136.00

20.16 14'923.00

19.88 14'923.00 19.88

75'101

75'150 16'214.00

21.58 16'001.00 21.30

15'788.00

21.02

15'575.00

20.73 15'362.00

20.45 15'149.00

20.17 14'936.00

19.88 14'936.00 19.88

75'151

75'200 16'225.00

21.58 16'012.00 21.30

15'799.00

21.02

15'586.00

20.73 15'373.00

20.45 15'160.00

20.17 14'947.00

19.88 14'947.00 19.88

75'201

75'250 16'236.00

21.58 16'023.00 21.30

15'810.00

21.02

15'597.00

20.73 15'384.00

20.45 15'171.00

20.17 14'958.00

19.88 14'958.00 19.88

75'251

75'300 16'250.00

21.59 16'037.00 21.30

15'824.00

21.02

15'611.00

20.74 15'398.00

20.46 15'185.00

20.17 14'972.00

19.89 14'972.00 19.89

75'301

75'350 16'261.00

21.59 16'048.00 21.31

15'835.00

21.02

15'622.00

20.74 15'409.00

20.46 15'196.00

20.17 14'983.00

19.89 14'983.00 19.89

75'351

75'400 16'272.00

21.59 16'059.00 21.31

15'846.00

21.02

15'633.00

20.74 15'420.00

20.46 15'207.00

20.18 14'994.00

19.89 14'994.00 19.89

75'401

75'450 16'285.00

21.59 16'072.00 21.31

15'859.00

21.03

15'646.00

20.74 15'433.00

20.46 15'220.00

20.18 15'007.00

19.90 15'007.00 19.90

75'451

75'500 16'296.00

21.59 16'083.00 21.31

15'870.00

21.03

15'657.00

20.74 15'444.00

20.46 15'231.00

20.18 15'018.00

19.90 15'018.00 19.90

75'501

75'550 16'307.00

21.59 16'094.00 21.31

15'881.00

21.03

15'668.00

20.75 15'455.00

20.46 15'242.00

20.18 15'029.00

19.90 15'029.00 19.90

75'551

75'600 16'321.00

21.60 16'108.00 21.31

15'895.00

21.03

15'682.00

20.75 15'469.00

20.47 15'256.00

20.19 15'043.00

19.90 15'043.00 19.90

75'601

75'650 16'332.00

21.60 16'119.00 21.31

15'906.00

21.03

15'693.00

20.75 15'480.00

20.47 15'267.00

20.19 15'054.00

19.91 15'054.00 19.91

75'651

75'700 16'343.00

21.60 16'130.00 21.31

15'917.00

21.03

15'704.00

20.75 15'491.00

20.47 15'278.00

20.19 15'065.00

19.91 15'065.00 19.91

75'701

75'750 16'356.00

21.60 16'143.00 21.32

15'930.00

21.04

15'717.00

20.76 15'504.00

20.47 15'291.00

20.19 15'078.00

19.91 15'078.00 19.91

75'751

75'800 16'367.00

21.60 16'154.00 21.32

15'941.00

21.04

15'728.00

20.76 15'515.00

20.48 15'302.00

20.19 15'089.00

19.91 15'089.00 19.91

75'801

75'850 16'378.00

21.60 16'165.00 21.32

15'952.00

21.04

15'739.00

20.76 15'526.00

20.48 15'313.00

20.20 15'100.00

19.91 15'100.00 19.91

75'851

75'900 16'392.00

21.60 16'179.00 21.32

15'966.00

21.04

15'753.00

20.76 15'540.00

20.48 15'327.00

20.20 15'114.00

19.92 15'114.00 19.92

75'901

75'950 16'403.00

21.60 16'190.00 21.32

15'977.00

21.04

15'764.00

20.76 15'551.00

20.48 15'338.00

20.20 15'125.00

19.92 15'125.00 19.92

75'951

76'000 16'414.00

21.60 16'201.00 21.32

15'988.00

21.04

15'775.00

20.76 15'562.00

20.48 15'349.00

20.20 15'136.00

19.92 15'136.00 19.92

76'001

76'050 16'425.00

21.60 16'212.00 21.32

15'999.00

21.04

15'786.00

20.76 15'573.00

20.48 15'360.00

20.20 15'147.00

19.92 15'147.00 19.92

76'051

76'100 16'438.00

21.61 16'225.00 21.33

16'012.00

21.05

15'799.00

20.77 15'586.00

20.49 15'373.00

20.21 15'160.00

19.93 15'160.00 19.93

76'101

76'150 16'449.00

21.61 16'236.00 21.33

16'023.00

21.05

15'810.00

20.77 15'597.00

20.49 15'384.00

20.21 15'171.00

19.93 15'171.00 19.93

76'151

76'200 16'460.00

21.61 16'247.00 21.33

16'034.00

21.05

15'821.00

20.77 15'608.00

20.49 15'395.00

20.21 15'183.00

19.93 15'183.00 19.93

76'201

76'250 16'474.00

21.61 16'261.00 21.33

16'048.00

21.05

15'835.00

20.77 15'622.00

20.49 15'409.00

20.22 15'196.00

19.94 15'196.00 19.94

76'251

76'300 16'485.00

21.61 16'272.00 21.33

16'059.00

21.05

15'846.00

20.77 15'633.00

20.50 15'420.00

20.22 15'207.00

19.94 15'207.00 19.94

76'301

76'350 16'496.00

21.61 16'283.00 21.33

16'070.00

21.05

15'857.00

20.78 15'644.00

20.50 15'431.00

20.22 15'218.00

19.94 15'218.00 19.94

76'351

76'400 16'509.00

21.62 16'296.00 21.34

16'083.00

21.06

15'870.00

20.78 15'657.00

20.50 15'444.00

20.22 15'231.00

19.94 15'231.00 19.94

76'401

76'450 16'520.00

21.62 16'307.00 21.34

16'094.00

21.06

15'881.00

20.78 15'668.00

20.50 15'455.00

20.22 15'242.00

19.94 15'242.00 19.94

76'451

76'500 16'531.00

21.62 16'318.00 21.34

16'105.00

21.06

15'892.00

20.78 15'679.00

20.50 15'466.00

20.22 15'254.00

19.95 15'254.00 19.95

76'501

76'550 16'545.00

21.62 16'332.00 21.34

16'119.00

21.06

15'906.00

20.79 15'693.00

20.51 15'480.00

20.23 15'267.00

19.95 15'267.00 19.95

76'551

76'600 16'556.00

21.62 16'343.00 21.34

16'130.00

21.06

15'917.00

20.79 15'704.00

20.51 15'491.00

20.23 15'278.00

19.95 15'278.00 19.95

76'601

76'650 16'567.00

21.62 16'354.00 21.34

16'141.00

21.06

15'928.00

20.79 15'715.00

20.51 15'502.00

20.23 15'289.00

19.95 15'289.00 19.95

76'651

76'700 16'580.00

21.62 16'367.00 21.35

16'154.00

21.07

15'941.00

20.79 15'728.00

20.51 15'515.00

20.23 15'302.00

19.96 15'302.00 19.96

76'701

76'750 16'591.00

21.62 16'378.00 21.35

16'165.00

21.07

15'952.00

20.79 15'739.00

20.51 15'526.00

20.24 15'313.00

19.96 15'313.00 19.96

76'751

76'800 16'602.00

21.62 16'389.00 21.35

16'176.00

21.07

15'963.00

20.79 15'750.00

20.51 15'537.00

20.24 15'324.00

19.96 15'324.00 19.96

76'801

76'850 16'616.00

21.63 16'403.00 21.35

16'190.00

21.07

15'977.00

20.80 15'764.00

20.52 15'551.00

20.24 15'338.00

19.96 15'338.00 19.96

76'851

76'900 16'627.00

21.63 16'414.00 21.35

16'201.00

21.07

15'988.00

20.80 15'775.00

20.52 15'562.00

20.24 15'349.00

19.97 15'349.00 19.97

76'901

76'950 16'638.00

21.63 16'425.00 21.35

16'212.00

21.08

15'999.00

20.80 15'786.00

20.52 15'573.00

20.24 15'360.00

19.97 15'360.00 19.97

76'951

77'000 16'651.00

21.63 16'438.00 21.35

16'225.00

21.08

16'012.00

20.80 15'799.00

20.52 15'586.00

20.25 15'373.00

19.97 15'373.00 19.97

77'001

77'050 16'662.00

21.63 16'449.00 21.36

16'236.00

21.08

16'023.00

20.80 15'810.00

20.53 15'597.00

20.25 15'384.00

19.97 15'384.00 19.97

77'051

77'100 16'673.00

21.63 16'460.00 21.36

16'247.00

21.08

16'034.00

20.80 15'821.00

20.53 15'608.00

20.25 15'395.00

19.97 15'395.00 19.97

77'101

77'150 16'687.00

21.64 16'474.00 21.36

16'261.00

21.08

16'048.00

20.81 15'835.00

20.53 15'622.00

20.26 15'409.00

19.98 15'409.00 19.98

77'151

77'200 16'698.00

21.64 16'485.00 21.36

16'272.00

21.08

16'059.00

20.81 15'846.00

20.53 15'633.00

20.26 15'420.00

19.98 15'420.00 19.98

77'201

77'250 16'709.00

21.64 16'496.00 21.36

16'283.00

21.09

16'070.00

20.81 15'857.00

20.53 15'644.00

20.26 15'431.00

19.98 15'431.00 19.98

77'251

77'300 16'722.00

21.64 16'509.00 21.36

16'296.00

21.09

16'083.00

20.81 15'870.00

20.54 15'657.00

20.26 15'444.00

19.99 15'444.00 19.99

77'301

77'350 16'733.00

21.64 16'520.00 21.36

16'307.00

21.09

16'094.00

20.81 15'881.00

20.54 15'668.00

20.26 15'455.00

19.99 15'455.00 19.99

77'351

77'400 16'744.00

21.64 16'531.00 21.36

16'318.00

21.09

16'105.00

20.81 15'892.00

20.54 15'679.00

20.26 15'466.00

19.99 15'466.00 19.99

77'401

77'450 16'756.00

21.64 16'543.00 21.37

16'331.00

21.09

16'118.00

20.82 15'905.00

20.54 15'692.00

20.27 15'479.00

19.99 15'479.00 19.99

77'451

77'500 16'769.00

21.64 16'556.00 21.37

16'343.00

21.09

16'130.00

20.82 15'917.00

20.54 15'704.00

20.27 15'491.00

19.99 15'491.00 19.99

77'501

77'550 16'780.00

21.64 16'567.00 21.37

16'354.00

21.10

16'141.00

20.82 15'928.00

20.55 15'715.00

20.27 15'502.00

20.00 15'502.00 20.00

77'551

77'600 16'791.00

21.64 16'578.00 21.37

16'365.00

21.10

16'152.00

20.82 15'939.00

20.55 15'726.00

20.27 15'513.00

20.00 15'513.00 20.00

77'601

77'650 16'804.00

21.65 16'591.00 21.37

16'378.00

21.10

16'165.00

20.82 15'952.00

20.55 15'739.00

20.28 15'526.00

20.00 15'526.00 20.00

77'651

77'700 16'815.00

21.65 16'602.00 21.37

16'389.00

21.10

16'176.00

20.83 15'963.00

20.55 15'750.00

20.28 15'537.00

20.00 15'537.00 20.00

77'701

77'750 16'826.00

21.65 16'613.00 21.37

16'400.00

21.10

16'187.00

20.83 15'974.00

20.55 15'761.00

20.28 15'549.00

20.01 15'549.00 20.01

77'751

77'800 16'840.00

21.65 16'627.00 21.38

16'414.00

21.10

16'201.00

20.83 15'988.00

20.56 15'775.00

20.28 15'562.00

20.01 15'562.00 20.01

77'801

77'850 16'851.00

21.65 16'638.00 21.38

16'425.00

21.11

16'212.00

20.83 15'999.00

20.56 15'786.00

20.28 15'573.00

20.01 15'573.00 20.01

77'851

77'900 16'862.00

21.65 16'649.00 21.38

16'436.00

21.11

16'223.00

20.83 16'010.00

20.56 15'797.00

20.29 15'584.00

20.01 15'584.00 20.01

77'901

77'950 16'875.00

21.66 16'662.00 21.38

16'449.00

21.11

16'236.00

20.84 16'023.00

20.56 15'810.00

20.29 15'597.00

20.02 15'597.00 20.02

77'951

78'000 16'886.00

21.66 16'673.00 21.38

16'460.00

21.11

16'247.00

20.84 16'034.00

20.56 15'821.00

20.29 15'608.00

20.02 15'608.00 20.02

78'001

78'050 16'897.00

21.66 16'684.00 21.38

16'471.00

21.11

16'258.00

20.84 16'045.00

20.56 15'832.00

20.29 15'619.00

20.02 15'619.00 20.02

78'051

78'100 16'911.00

21.66 16'698.00 21.39

16'485.00

21.11

16'272.00

20.84 16'059.00

20.57 15'846.00

20.30 15'633.00

20.02 15'633.00 20.02

78'101

78'150 16'922.00

21.66 16'709.00 21.39

16'496.00

21.11

16'283.00

20.84 16'070.00

20.57 15'857.00

20.30 15'644.00

20.02 15'644.00 20.02

78'151

78'200 16'933.00

21.66 16'720.00 21.39

16'507.00

21.12

16'294.00

20.84 16'081.00

20.57 15'868.00

20.30 15'655.00

20.03 15'655.00 20.03

78'201

78'250 16'946.00

21.66 16'733.00 21.39

16'520.00

21.12

16'307.00

20.85 16'094.00

20.57 15'881.00

20.30 15'668.00

20.03 15'668.00 20.03

78'251

78'300 16'957.00

21.66 16'744.00 21.39

16'531.00

21.12

16'318.00

20.85 16'105.00

20.57 15'892.00

20.30 15'679.00

20.03 15'679.00 20.03

23

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

16'968.00

Fr.

% Fr. %

21.66 16'755.00 21.39

Fr.

16'542.00

%

21.12

Fr.

16'329.00

% Fr.

20.85 16'116.00

% Fr.

20.58 15'903.00

% Fr.

20.30 15'690.00

%

20.03 15'690.00 20.03

78'351

78'400 16'982.00

21.67 16'769.00 21.40

16'556.00

21.12

16'343.00

20.85 16'130.00

20.58 15'917.00

20.31 15'704.00

20.04 15'704.00 20.04

78'401

78'450 16'993.00

21.67 16'780.00 21.40

16'567.00

21.12

16'354.00

20.85 16'141.00

20.58 15'928.00

20.31 15'715.00

20.04 15'715.00 20.04

78'451

78'500 17'004.00

21.67 16'791.00 21.40

16'578.00

21.13

16'365.00

20.85 16'152.00

20.58 15'939.00

20.31 15'726.00

20.04 15'726.00 20.04

78'501

78'550 17'017.00

21.67 16'804.00 21.40

16'591.00

21.13

16'378.00

20.86 16'165.00

20.59 15'952.00

20.31 15'739.00

20.04 15'739.00 20.04

78'551

78'600 17'028.00

21.67 16'815.00 21.40

16'602.00

21.13

16'389.00

20.86 16'176.00

20.59 15'963.00

20.32 15'750.00

20.04 15'750.00 20.04

78'601

78'650 17'039.00

21.67 16'826.00 21.40

16'613.00

21.13

16'400.00

20.86 16'187.00

20.59 15'974.00

20.32 15'761.00

20.05 15'761.00 20.05

78'651

78'700 17'053.00

21.68 16'840.00 21.40

16'627.00

21.13

16'414.00

20.86 16'201.00

20.59 15'988.00

20.32 15'775.00

20.05 15'775.00 20.05

78'701

78'750 17'064.00

21.68 16'851.00 21.40

16'638.00

21.13

16'425.00

20.86 16'212.00

20.59 15'999.00

20.32 15'786.00

20.05 15'786.00 20.05

78'751

78'800 17'075.00

21.68 16'862.00 21.41

16'649.00

21.13

16'436.00

20.86 16'223.00

20.59 16'010.00

20.32 15'797.00

20.05 15'797.00 20.05

78'801

78'850 17'088.00

21.68 16'875.00 21.41

16'662.00

21.14

16'449.00

20.87 16'236.00

20.60 16'023.00

20.33 15'810.00

20.06 15'810.00 20.06

78'851

78'900 17'099.00

21.68 16'886.00 21.41

16'673.00

21.14

16'460.00

20.87 16'247.00

20.60 16'034.00

20.33 15'821.00

20.06 15'821.00 20.06

78'901

78'950 17'110.00

21.68 16'897.00 21.41

16'684.00

21.14

16'471.00

20.87 16'258.00

20.60 16'045.00

20.33 15'832.00

20.06 15'832.00 20.06

78'951

79'000 17'121.00

21.68 16'908.00 21.41

16'695.00

21.14

16'482.00

20.87 16'269.00

20.60 16'057.00

20.33 15'844.00

20.06 15'844.00 20.06

79'001

79'050 17'135.00

21.68 16'922.00 21.41

16'709.00

21.14

16'496.00

20.87 16'283.00

20.60 16'070.00

20.34 15'857.00

20.07 15'857.00 20.07

79'051

79'100 17'146.00

21.68 16'933.00 21.41

16'720.00

21.14

16'507.00

20.88 16'294.00

20.61 16'081.00

20.34 15'868.00

20.07 15'868.00 20.07

79'101

79'150 17'157.00

21.68 16'944.00 21.41

16'731.00

21.15

16'518.00

20.88 16'305.00

20.61 16'092.00

20.34 15'879.00

20.07 15'879.00 20.07

79'151

79'200 17'170.00

21.69 16'957.00 21.42

16'744.00

21.15

16'531.00

20.88 16'318.00

20.61 16'105.00

20.34 15'892.00

20.07 15'892.00 20.07

79'201

79'250 17'181.00

21.69 16'968.00 21.42

16'755.00

21.15

16'542.00

20.88 16'329.00

20.61 16'116.00

20.34 15'903.00

20.07 15'903.00 20.07

79'251

79'300 17'192.00

21.69 16'979.00 21.42

16'766.00

21.15

16'553.00

20.88 16'340.00

20.61 16'127.00

20.34 15'915.00

20.08 15'915.00 20.08

79'301

79'350 17'206.00

21.69 16'993.00 21.42

16'780.00

21.15

16'567.00

20.88 16'354.00

20.62 16'141.00

20.35 15'928.00

20.08 15'928.00 20.08

79'351

79'400 17'217.00

21.69 17'004.00 21.42

16'791.00

21.15

16'578.00

20.89 16'365.00

20.62 16'152.00

20.35 15'939.00

20.08 15'939.00 20.08

79'401

79'450 17'228.00

21.69 17'015.00 21.42

16'802.00

21.15

16'589.00

20.89 16'376.00

20.62 16'163.00

20.35 15'950.00

20.08 15'950.00 20.08

79'451

79'500 17'241.00

21.69 17'028.00 21.43

16'815.00

21.16

16'602.00

20.89 16'389.00

20.62 16'176.00

20.35 15'963.00

20.09 15'963.00 20.09

79'501

79'550 17'252.00

21.69 17'039.00 21.43

16'826.00

21.16

16'613.00

20.89 16'400.00

20.62 16'187.00

20.35 15'974.00

20.09 15'974.00 20.09

79'551

79'600 17'263.00

21.69 17'050.00 21.43

16'837.00

21.16

16'624.00

20.89 16'411.00

20.62 16'198.00

20.36 15'986.00

20.09 15'986.00 20.09

79'601

79'650 17'277.00

21.70 17'064.00 21.43

16'851.00

21.16

16'638.00

20.90 16'425.00

20.63 16'212.00

20.36 15'999.00

20.09 15'999.00 20.09

79'651

79'700 17'288.00

21.70 17'075.00 21.43

16'862.00

21.16

16'649.00

20.90 16'436.00

20.63 16'223.00

20.36 16'010.00

20.09 16'010.00 20.09

79'701

79'750 17'299.00

21.70 17'086.00 21.43

16'873.00

21.16

16'660.00

20.90 16'447.00

20.63 16'234.00

20.36 16'021.00

20.10 16'021.00 20.10

79'751

79'800 17'312.00

21.70 17'099.00 21.43

16'886.00

21.17

16'673.00

20.90 16'460.00

20.63 16'247.00

20.37 16'034.00

20.10 16'034.00 20.10

79'801

79'850 17'323.00

21.70 17'110.00 21.43

16'897.00

21.17

16'684.00

20.90 16'471.00

20.63 16'258.00

20.37 16'045.00

20.10 16'045.00 20.10

79'851

79'900 17'334.00

21.70 17'121.00 21.43

16'908.00

21.17

16'695.00

20.90 16'482.00

20.63 16'269.00

20.37 16'056.00

20.10 16'056.00 20.10

79'901

79'950 17'348.00

21.71 17'135.00 21.44

16'922.00

21.17

16'709.00

20.91 16'496.00

20.64 16'283.00

20.37 16'070.00

20.11 16'070.00 20.11

79'951

80'000 17'359.00

21.71 17'146.00 21.44

16'933.00

21.17

16'720.00

20.91 16'507.00

20.64 16'294.00

20.37 16'081.00

20.11 16'081.00 20.11

80'001

80'050 17'370.00

21.71 17'157.00 21.44

16'944.00

21.17

16'731.00

20.91 16'518.00

20.64 16'305.00

20.37 16'092.00

20.11 16'092.00 20.11

80'051

80'100 17'383.00

21.71 17'170.00 21.44

16'957.00

21.18

16'744.00

20.91 16'531.00

20.64 16'318.00

20.38 16'105.00

20.11 16'105.00 20.11

80'101

80'150 17'394.00

21.71 17'181.00 21.44

16'968.00

21.18

16'755.00

20.91 16'542.00

20.65 16'329.00

20.38 16'116.00

20.11 16'116.00 20.11

80'151

80'200 17'405.00

21.71 17'192.00 21.44

16'979.00

21.18

16'766.00

20.91 16'553.00

20.65 16'340.00

20.38 16'127.00

20.11 16'127.00 20.11

80'201

80'250 17'419.00

21.71 17'206.00 21.45

16'993.00

21.18

16'780.00

20.92 16'567.00

20.65 16'354.00

20.39 16'141.00

20.12 16'141.00 20.12

80'251

80'300 17'430.00

21.71 17'217.00 21.45

17'004.00

21.18

16'791.00

20.92 16'578.00

20.65 16'365.00

20.39 16'152.00

20.12 16'152.00 20.12

80'301

80'350 17'441.00

21.71 17'228.00 21.45

17'015.00

21.18

16'802.00

20.92 16'589.00

20.65 16'376.00

20.39 16'163.00

20.12 16'163.00 20.12

80'351

80'400 17'452.00

21.71 17'239.00 21.45

17'026.00

21.18

16'813.00

20.92 16'600.00

20.65 16'387.00

20.39 16'174.00

20.12 16'174.00 20.12

80'401

80'450 17'465.00

21.72 17'252.00 21.45

17'039.00

21.19

16'826.00

20.92 16'613.00

20.66 16'400.00

20.39 16'187.00

20.13 16'187.00 20.13

80'451

80'500 17'476.00

21.72 17'263.00 21.45

17'050.00

21.19

16'837.00

20.92 16'624.00

20.66 16'411.00

20.39 16'198.00

20.13 16'198.00 20.13

80'501

80'550 17'487.00

21.72 17'274.00 21.45

17'061.00

21.19

16'848.00

20.92 16'635.00

20.66 16'422.00

20.39 16'210.00

20.13 16'210.00 20.13

80'551

80'600 17'501.00

21.72 17'288.00 21.46

17'075.00

21.19

16'862.00

20.93 16'649.00

20.66 16'436.00

20.40 16'223.00

20.13 16'223.00 20.13

80'601

80'650 17'512.00

21.72 17'299.00 21.46

17'086.00

21.19

16'873.00

20.93 16'660.00

20.66 16'447.00

20.40 16'234.00

20.14 16'234.00 20.14

80'651

80'700 17'523.00

21.72 17'310.00 21.46

17'097.00

21.19

16'884.00

20.93 16'671.00

20.66 16'458.00

20.40 16'245.00

20.14 16'245.00 20.14

80'701

80'750 17'536.00

21.72 17'323.00 21.46

17'110.00

21.20

16'897.00

20.93 16'684.00

20.67 16'471.00

20.40 16'258.00

20.14 16'258.00 20.14

80'751

80'800 17'547.00

21.72 17'334.00 21.46

17'121.00

21.20

16'908.00

20.93 16'695.00

20.67 16'482.00

20.40 16'269.00

20.14 16'269.00 20.14

80'801

80'850 17'558.00

21.72 17'345.00 21.46

17'132.00

21.20

16'919.00

20.93 16'706.00

20.67 16'493.00

20.41 16'281.00

20.14 16'281.00 20.14

80'851

80'900 17'572.00

21.73 17'359.00 21.46

17'146.00

21.20

16'933.00

20.94 16'720.00

20.67 16'507.00

20.41 16'294.00

20.15 16'294.00 20.15

80'901

80'950 17'583.00

21.73 17'370.00 21.46

17'157.00

21.20

16'944.00

20.94 16'731.00

20.67 16'518.00

20.41 16'305.00

20.15 16'305.00 20.15

80'951

81'000 17'594.00

21.73 17'381.00 21.46

17'168.00

21.20

16'955.00

20.94 16'742.00

20.68 16'529.00

20.41 16'316.00

20.15 16'316.00 20.15

81'001

81'050 17'607.00

21.73 17'394.00 21.47

17'181.00

21.20

16'968.00

20.94 16'755.00

20.68 16'542.00

20.42 16'329.00

20.15 16'329.00 20.15

81'051

81'100 17'618.00

21.73 17'405.00 21.47

17'192.00

21.21

16'979.00

20.94 16'766.00

20.68 16'553.00

20.42 16'340.00

20.15 16'340.00 20.15

81'101

81'150 17'629.00

21.73 17'416.00 21.47

17'203.00

21.21

16'990.00

20.94 16'777.00

20.68 16'564.00

20.42 16'351.00

20.16 16'351.00 20.16

81'151

81'200 17'643.00

21.73 17'430.00 21.47

17'217.00

21.21

17'004.00

20.95 16'791.00

20.68 16'578.00

20.42 16'365.00

20.16 16'365.00 20.16

81'201

81'250 17'654.00

21.73 17'441.00 21.47

17'228.00

21.21

17'015.00

20.95 16'802.00

20.69 16'589.00

20.42 16'376.00

20.16 16'376.00 20.16

81'251

81'300 17'665.00

21.73 17'452.00 21.47

17'239.00

21.21

17'026.00

20.95 16'813.00

20.69 16'600.00

20.42 16'387.00

20.16 16'387.00 20.16

81'301

81'350 17'678.00

21.74 17'465.00 21.48

17'252.00

21.21

17'039.00

20.95 16'826.00

20.69 16'613.00

20.43 16'400.00

20.17 16'400.00 20.17

81'351

81'400 17'689.00

21.74 17'476.00 21.48

17'263.00

21.21

17'050.00

20.95 16'837.00

20.69 16'624.00

20.43 16'411.00

20.17 16'411.00 20.17

81'401

81'450 17'700.00

21.74 17'487.00 21.48

17'274.00

21.21

17'061.00

20.95 16'848.00

20.69 16'635.00

20.43 16'422.00

20.17 16'422.00 20.17

81'451

81'500 17'714.00

21.74 17'501.00 21.48

17'288.00

21.22

17'075.00

20.96 16'862.00

20.70 16'649.00

20.43 16'436.00

20.17 16'436.00 20.17

81'501

81'550 17'725.00

21.74 17'512.00 21.48

17'299.00

21.22

17'086.00

20.96 16'873.00

20.70 16'660.00

20.44 16'447.00

20.17 16'447.00 20.17

81'551

81'600 17'736.00

21.74 17'523.00 21.48

17'310.00

21.22

17'097.00

20.96 16'884.00

20.70 16'671.00

20.44 16'458.00

20.18 16'458.00 20.18

81'601

81'650 17'749.00

21.74 17'536.00 21.48

17'323.00

21.22

17'110.00

20.96 16'897.00

20.70 16'684.00

20.44 16'471.00

20.18 16'471.00 20.18

81'651

81'700 17'760.00

21.74 17'547.00 21.48

17'334.00

21.22

17'121.00

20.96 16'908.00

20.70 16'695.00

20.44 16'482.00

20.18 16'482.00 20.18

24

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

17'771.00

Fr.

% Fr. %

21.74 17'558.00 21.48

Fr.

17'345.00

%

21.22

Fr.

17'132.00

% Fr.

20.96 16'919.00

% Fr.

20.70 16'706.00

% Fr.

20.44 16'493.00

%

20.18 16'493.00 20.18

81'751

81'800 17'785.00

21.75 17'572.00 21.49

17'359.00

21.23

17'146.00

20.97 16'933.00

20.71 16'720.00

20.45 16'507.00

20.19 16'507.00 20.19

81'801

81'850 17'796.00

21.75 17'583.00 21.49

17'370.00

21.23

17'157.00

20.97 16'944.00

20.71 16'731.00

20.45 16'518.00

20.19 16'518.00 20.19

81'851

81'900 17'807.00

21.75 17'594.00 21.49

17'381.00

21.23

17'168.00

20.97 16'955.00

20.71 16'742.00

20.45 16'529.00

20.19 16'529.00 20.19

81'901

81'950 17'818.00

21.75 17'605.00 21.49

17'392.00

21.23

17'179.00

20.97 16'966.00

20.71 16'753.00

20.45 16'540.00

20.19 16'540.00 20.19

81'951

82'000 17'831.00

21.75 17'618.00 21.49

17'405.00

21.23

17'192.00

20.97 16'979.00

20.71 16'766.00

20.45 16'553.00

20.19 16'553.00 20.19

82'001

82'050 17'842.00

21.75 17'629.00 21.49

17'416.00

21.23

17'203.00

20.97 16'990.00

20.71 16'777.00

20.45 16'564.00

20.19 16'564.00 20.19

82'051

82'100 17'853.00

21.75 17'640.00 21.49

17'427.00

21.23

17'214.00

20.97 17'001.00

20.71 16'788.00

20.45 16'576.00

20.20 16'576.00 20.20

82'101

82'150 17'867.00

21.76 17'654.00 21.50

17'441.00

21.24

17'228.00

20.98 17'015.00

20.72 16'802.00

20.46 16'589.00

20.20 16'589.00 20.20

82'151

82'200 17'878.00

21.76 17'665.00 21.50

17'452.00

21.24

17'239.00

20.98 17'026.00

20.72 16'813.00

20.46 16'600.00

20.20 16'600.00 20.20

82'201

82'250 17'889.00

21.76 17'676.00 21.50

17'463.00

21.24

17'250.00

20.98 17'037.00

20.72 16'824.00

20.46 16'611.00

20.20 16'611.00 20.20

82'251

82'300 17'902.00

21.76 17'689.00 21.50

17'476.00

21.24

17'263.00

20.98 17'050.00

20.72 16'837.00

20.46 16'624.00

20.21 16'624.00 20.21

82'301

82'350 17'913.00

21.76 17'700.00 21.50

17'487.00

21.24

17'274.00

20.98 17'061.00

20.72 16'848.00

20.47 16'635.00

20.21 16'635.00 20.21

82'351

82'400 17'924.00

21.76 17'711.00 21.50

17'498.00

21.24

17'285.00

20.98 17'072.00

20.72 16'859.00

20.47 16'647.00

20.21 16'647.00 20.21

82'401

82'450 17'938.00

21.76 17'725.00 21.50

17'512.00

21.25

17'299.00

20.99 17'086.00

20.73 16'873.00

20.47 16'660.00

20.21 16'660.00 20.21

82'451

82'500 17'949.00

21.76 17'736.00 21.50

17'523.00

21.25

17'310.00

20.99 17'097.00

20.73 16'884.00

20.47 16'671.00

20.21 16'671.00 20.21

82'501

82'550 17'960.00

21.76 17'747.00 21.50

17'534.00

21.25

17'321.00

20.99 17'108.00

20.73 16'895.00

20.47 16'682.00

20.21 16'682.00 20.21

82'551

82'600 17'973.00

21.77 17'760.00 21.51

17'547.00

21.25

17'334.00

20.99 17'121.00

20.73 16'908.00

20.48 16'695.00

20.22 16'695.00 20.22

82'601

82'650 17'984.00

21.77 17'771.00 21.51

17'558.00

21.25

17'345.00

20.99 17'132.00

20.73 16'919.00

20.48 16'706.00

20.22 16'706.00 20.22

82'651

82'700 17'995.00

21.77 17'782.00 21.51

17'569.00

21.25

17'356.00

20.99 17'143.00

20.74 16'930.00

20.48 16'717.00

20.22 16'717.00 20.22

82'701

82'750 18'009.00

21.77 17'796.00 21.51

17'583.00

21.25

17'370.00

21.00 17'157.00

20.74 16'944.00

20.48 16'731.00

20.22 16'731.00 20.22

82'751

82'800 18'020.00

21.77 17'807.00 21.51

17'594.00

21.26

17'381.00

21.00 17'168.00

20.74 16'955.00

20.48 16'742.00

20.23 16'742.00 20.23

82'801

82'850 18'031.00

21.77 17'818.00 21.51

17'605.00

21.26

17'392.00

21.00 17'179.00

20.74 16'966.00

20.48 16'753.00

20.23 16'753.00 20.23

82'851

82'900 18'044.00

21.77 17'831.00 21.52

17'618.00

21.26

17'405.00

21.00 17'192.00

20.74 16'979.00

20.49 16'766.00

20.23 16'766.00 20.23

82'901

82'950 18'055.00

21.77 17'842.00 21.52

17'629.00

21.26

17'416.00

21.00 17'203.00

20.75 16'990.00

20.49 16'777.00

20.23 16'777.00 20.23

82'951

83'000 18'066.00

21.77 17'853.00 21.52

17'640.00

21.26

17'427.00

21.00 17'214.00

20.75 17'001.00

20.49 16'788.00

20.23 16'788.00 20.23

83'001

83'050 18'080.00

21.78 17'867.00 21.52

17'654.00

21.26

17'441.00

21.01 17'228.00

20.75 17'015.00

20.49 16'802.00

20.24 16'802.00 20.24

83'051

83'100 18'091.00

21.78 17'878.00 21.52

17'665.00

21.26

17'452.00

21.01 17'239.00

20.75 17'026.00

20.49 16'813.00

20.24 16'813.00 20.24

83'101

83'150 18'102.00

21.78 17'889.00 21.52

17'676.00

21.26

17'463.00

21.01 17'250.00

20.75 17'037.00

20.50 16'824.00

20.24 16'824.00 20.24

83'151

83'200 18'115.00

21.78 17'902.00 21.52

17'689.00

21.27

17'476.00

21.01 17'263.00

20.76 17'050.00

20.50 16'837.00

20.24 16'837.00 20.24

83'201

83'250 18'126.00

21.78 17'913.00 21.52

17'700.00

21.27

17'487.00

21.01 17'274.00

20.76 17'061.00

20.50 16'848.00

20.24 16'848.00 20.24

83'251

83'300 18'137.00

21.78 17'924.00 21.52

17'711.00

21.27

17'498.00

21.01 17'285.00

20.76 17'072.00

20.50 16'859.00

20.24 16'859.00 20.24

83'301

83'350 18'148.00

21.78 17'935.00 21.52

17'722.00

21.27

17'509.00

21.01 17'296.00

20.76 17'084.00

20.50 16'871.00

20.25 16'871.00 20.25

83'351

83'400 18'162.00

21.78 17'949.00 21.53

17'736.00

21.27

17'523.00

21.02 17'310.00

20.76 17'097.00

20.51 16'884.00

20.25 16'884.00 20.25

83'401

83'450 18'173.00

21.78 17'960.00 21.53

17'747.00

21.27

17'534.00

21.02 17'321.00

20.76 17'108.00

20.51 16'895.00

20.25 16'895.00 20.25

83'451

83'500 18'184.00

21.78 17'971.00 21.53

17'758.00

21.27

17'545.00

21.02 17'332.00

20.76 17'119.00

20.51 16'906.00

20.25 16'906.00 20.25

83'501

83'550 18'197.00

21.79 17'984.00 21.53

17'771.00

21.28

17'558.00

21.02 17'345.00

20.77 17'132.00

20.51 16'919.00

20.26 16'919.00 20.26

83'551

83'600 18'208.00

21.79 17'995.00 21.53

17'782.00

21.28

17'569.00

21.02 17'356.00

20.77 17'143.00

20.51 16'930.00

20.26 16'930.00 20.26

83'601

83'650 18'219.00

21.79 18'006.00 21.53

17'793.00

21.28

17'580.00

21.02 17'367.00

20.77 17'154.00

20.51 16'942.00

20.26 16'942.00 20.26

83'651

83'700 18'233.00

21.79 18'020.00 21.54

17'807.00

21.28

17'594.00

21.03 17'381.00

20.77 17'168.00

20.52 16'955.00

20.26 16'955.00 20.26

83'701

83'750 18'244.00

21.79 18'031.00 21.54

17'818.00

21.28

17'605.00

21.03 17'392.00

20.77 17'179.00

20.52 16'966.00

20.26 16'966.00 20.26

83'751

83'800 18'255.00

21.79 18'042.00 21.54

17'829.00

21.28

17'616.00

21.03 17'403.00

20.77 17'190.00

20.52 16'977.00

20.26 16'977.00 20.26

83'801

83'850 18'268.00

21.79 18'055.00 21.54

17'842.00

21.28

17'629.00

21.03 17'416.00

20.78 17'203.00

20.52 16'990.00

20.27 16'990.00 20.27

83'851

83'900 18'279.00

21.79 18'066.00 21.54

17'853.00

21.29

17'640.00

21.03 17'427.00

20.78 17'214.00

20.52 17'001.00

20.27 17'001.00 20.27

83'901

83'950 18'290.00

21.79 18'077.00 21.54

17'864.00

21.29

17'651.00

21.03 17'438.00

20.78 17'225.00

20.52 17'013.00

20.27 17'013.00 20.27

83'951

84'000 18'304.00

21.80 18'091.00 21.54

17'878.00

21.29

17'665.00

21.04 17'452.00

20.78 17'239.00

20.53 17'026.00

20.28 17'026.00 20.28

84'001

84'050 18'315.00

21.80 18'102.00 21.54

17'889.00

21.29

17'676.00

21.04 17'463.00

20.78 17'250.00

20.53 17'037.00

20.28 17'037.00 20.28

84'051

84'100 18'326.00

21.80 18'113.00 21.54

17'900.00

21.29

17'687.00

21.04 17'474.00

20.78 17'261.00

20.53 17'048.00

20.28 17'048.00 20.28

84'101

84'150 18'339.00

21.80 18'126.00 21.55

17'913.00

21.29

17'700.00

21.04 17'487.00

20.79 17'274.00

20.53 17'061.00

20.28 17'061.00 20.28

84'151

84'200 18'350.00

21.80 18'137.00 21.55

17'924.00

21.29

17'711.00

21.04 17'498.00

20.79 17'285.00

20.53 17'072.00

20.28 17'072.00 20.28

84'201

84'250 18'361.00

21.80 18'148.00 21.55

17'935.00

21.29

17'722.00

21.04 17'509.00

20.79 17'296.00

20.54 17'083.00

20.28 17'083.00 20.28

84'251

84'300 18'375.00

21.80 18'162.00 21.55

17'949.00

21.30

17'736.00

21.05 17'523.00

20.79 17'310.00

20.54 17'097.00

20.29 17'097.00 20.29

84'301

84'350 18'386.00

21.80 18'173.00 21.55

17'960.00

21.30

17'747.00

21.05 17'534.00

20.79 17'321.00

20.54 17'108.00

20.29 17'108.00 20.29

84'351

84'400 18'397.00

21.80 18'184.00 21.55

17'971.00

21.30

17'758.00

21.05 17'545.00

20.79 17'332.00

20.54 17'119.00

20.29 17'119.00 20.29

84'401

84'450 18'410.00

21.81 18'197.00 21.55

17'984.00

21.30

17'771.00

21.05 17'558.00

20.80 17'345.00

20.54 17'132.00

20.29 17'132.00 20.29

84'451

84'500 18'421.00

21.81 18'208.00 21.55

17'995.00

21.30

17'782.00

21.05 17'569.00

20.80 17'356.00

20.55 17'143.00

20.29 17'143.00 20.29

84'501

84'550 18'432.00

21.81 18'219.00 21.55

18'006.00

21.30

17'793.00

21.05 17'580.00

20.80 17'367.00

20.55 17'154.00

20.29 17'154.00 20.29

84'551

84'600 18'446.00

21.81 18'233.00 21.56

18'020.00

21.31

17'807.00

21.05 17'594.00

20.80 17'381.00

20.55 17'168.00

20.30 17'168.00 20.30

84'601

84'650 18'457.00

21.81 18'244.00 21.56

18'031.00

21.31

17'818.00

21.06 17'605.00

20.80 17'392.00

20.55 17'179.00

20.30 17'179.00 20.30

84'651

84'700 18'468.00

21.81 18'255.00 21.56

18'042.00

21.31

17'829.00

21.06 17'616.00

20.80 17'403.00

20.55 17'190.00

20.30 17'190.00 20.30

84'701

84'750 18'481.00

21.81 18'268.00 21.56

18'055.00

21.31

17'842.00

21.06 17'629.00

20.81 17'416.00

20.56 17'203.00

20.30 17'203.00 20.30

84'751

84'800 18'492.00

21.81 18'279.00 21.56

18'066.00

21.31

17'853.00

21.06 17'640.00

20.81 17'427.00

20.56 17'214.00

20.31 17'214.00 20.31

84'801

84'850 18'503.00

21.81 18'290.00 21.56

18'077.00

21.31

17'864.00

21.06 17'651.00

20.81 17'438.00

20.56 17'225.00

20.31 17'225.00 20.31

84'851

84'900 18'514.00

21.81 18'301.00 21.56

18'088.00

21.31

17'875.00

21.06 17'662.00

20.81 17'450.00

20.56 17'237.00

20.31 17'237.00 20.31

84'901

84'950 18'528.00

21.82 18'315.00 21.57

18'102.00

21.32

17'889.00

21.06 17'676.00

20.81 17'463.00

20.56 17'250.00

20.31 17'250.00 20.31

84'951

85'000 18'539.00

21.82 18'326.00 21.57

18'113.00

21.32

17'900.00

21.07 17'687.00

20.81 17'474.00

20.56 17'261.00

20.31 17'261.00 20.31

85'001

85'050 18'550.00

21.82 18'337.00 21.57

18'124.00

21.32

17'911.00

21.07 17'698.00

20.82 17'485.00

20.56 17'272.00

20.31 17'272.00 20.31

85'051

85'100 18'563.00

21.82 18'350.00 21.57

18'137.00

21.32

17'924.00

21.07 17'711.00

20.82 17'498.00

20.57 17'285.00

20.32 17'285.00 20.32

25

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

18'574.00

Fr.

% Fr. %

21.82 18'361.00 21.57

Fr.

18'148.00

%

21.32

Fr.

17'935.00

% Fr.

21.07 17'722.00

% Fr.

20.82 17'509.00

% Fr.

20.57 17'296.00

%

20.32 17'296.00 20.32

85'151

85'200 18'585.00

21.82 18'372.00 21.57

18'159.00

21.32

17'946.00

21.07 17'733.00

20.82 17'520.00

20.57 17'308.00

20.32 17'308.00 20.32

85'201

85'250 18'599.00

21.82 18'386.00 21.57

18'173.00

21.32

17'960.00

21.07 17'747.00

20.82 17'534.00

20.57 17'321.00

20.32 17'321.00 20.32

85'251

85'300 18'610.00

21.82 18'397.00 21.57

18'184.00

21.32

17'971.00

21.07 17'758.00

20.82 17'545.00

20.57 17'332.00

20.32 17'332.00 20.32

85'301

85'350 18'621.00

21.82 18'408.00 21.57

18'195.00

21.32

17'982.00

21.07 17'769.00

20.83 17'556.00

20.58 17'343.00

20.33 17'343.00 20.33

85'351

85'400 18'634.00

21.83 18'421.00 21.58

18'208.00

21.33

17'995.00

21.08 17'782.00

20.83 17'569.00

20.58 17'356.00

20.33 17'356.00 20.33

85'401

85'450 18'645.00

21.83 18'432.00 21.58

18'219.00

21.33

18'006.00

21.08 17'793.00

20.83 17'580.00

20.58 17'367.00

20.33 17'367.00 20.33

85'451

85'500 18'656.00

21.83 18'443.00 21.58

18'230.00

21.33

18'017.00

21.08 17'804.00

20.83 17'591.00

20.58 17'379.00

20.33 17'379.00 20.33

85'501

85'550 18'670.00

21.83 18'457.00 21.58

18'244.00

21.33

18'031.00

21.08 17'818.00

20.83 17'605.00

20.58 17'392.00

20.34 17'392.00 20.34

85'551

85'600 18'681.00

21.83 18'468.00 21.58

18'255.00

21.33

18'042.00

21.08 17'829.00

20.83 17'616.00

20.59 17'403.00

20.34 17'403.00 20.34

85'601

85'650 18'692.00

21.83 18'479.00 21.58

18'266.00

21.33

18'053.00

21.08 17'840.00

20.84 17'627.00

20.59 17'414.00

20.34 17'414.00 20.34

85'651

85'700 18'705.00

21.83 18'492.00 21.58

18'279.00

21.34

18'066.00

21.09 17'853.00

20.84 17'640.00

20.59 17'427.00

20.34 17'427.00 20.34

85'701

85'750 18'716.00

21.83 18'503.00 21.58

18'290.00

21.34

18'077.00

21.09 17'864.00

20.84 17'651.00

20.59 17'438.00

20.34 17'438.00 20.34

85'751

85'800 18'727.00

21.83 18'514.00 21.58

18'301.00

21.34

18'088.00

21.09 17'875.00

20.84 17'662.00

20.59 17'449.00

20.34 17'449.00 20.34

85'801

85'850 18'741.00

21.84 18'528.00 21.59

18'315.00

21.34

18'102.00

21.09 17'889.00

20.84 17'676.00

20.60 17'463.00

20.35 17'463.00 20.35

85'851

85'900 18'752.00

21.84 18'539.00 21.59

18'326.00

21.34

18'113.00

21.09 17'900.00

20.84 17'687.00

20.60 17'474.00

20.35 17'474.00 20.35

85'901

85'950 18'763.00

21.84 18'550.00 21.59

18'337.00

21.34

18'124.00

21.09 17'911.00

20.84 17'698.00

20.60 17'485.00

20.35 17'485.00 20.35

85'951

86'000 18'776.00

21.84 18'563.00 21.59

18'350.00

21.34

18'137.00

21.10 17'924.00

20.85 17'711.00

20.60 17'498.00

20.35 17'498.00 20.35

86'001

86'050 18'787.00

21.84 18'574.00 21.59

18'361.00

21.34

18'148.00

21.10 17'935.00

20.85 17'722.00

20.60 17'509.00

20.35 17'509.00 20.35

86'051

86'100 18'798.00

21.84 18'585.00 21.59

18'372.00

21.34

18'159.00

21.10 17'946.00

20.85 17'733.00

20.60 17'520.00

20.35 17'520.00 20.35

86'101

86'150 18'812.00

21.84 18'599.00 21.60

18'386.00

21.35

18'173.00

21.10 17'960.00

20.85 17'747.00

20.61 17'534.00

20.36 17'534.00 20.36

86'151

86'200 18'823.00

21.84 18'610.00 21.60

18'397.00

21.35

18'184.00

21.10 17'971.00

20.85 17'758.00

20.61 17'545.00

20.36 17'545.00 20.36

86'201

86'250 18'834.00

21.84 18'621.00 21.60

18'408.00

21.35

18'195.00

21.10 17'982.00

20.85 17'769.00

20.61 17'556.00

20.36 17'556.00 20.36

86'251

86'300 18'845.00

21.84 18'632.00 21.60

18'419.00

21.35

18'206.00

21.10 17'993.00

20.86 17'780.00

20.61 17'567.00

20.36 17'567.00 20.36

86'301

86'350 18'858.00

21.85 18'645.00 21.60

18'432.00

21.35

18'219.00

21.11 18'006.00

20.86 17'793.00

20.61 17'580.00

20.36 17'580.00 20.36

86'351

86'400 18'869.00

21.85 18'656.00 21.60

18'443.00

21.35

18'230.00

21.11 18'017.00

20.86 17'804.00

20.61 17'591.00

20.37 17'591.00 20.37

86'401

86'450 18'880.00

21.85 18'667.00 21.60

18'454.00

21.35

18'241.00

21.11 18'028.00

20.86 17'816.00

20.61 17'603.00

20.37 17'603.00 20.37

86'451

86'500 18'894.00

21.85 18'681.00 21.60

18'468.00

21.36

18'255.00

21.11 18'042.00

20.86 17'829.00

20.62 17'616.00

20.37 17'616.00 20.37

86'501

86'550 18'905.00

21.85 18'692.00 21.60

18'479.00

21.36

18'266.00

21.11 18'053.00

20.86 17'840.00

20.62 17'627.00

20.37 17'627.00 20.37

86'551

86'600 18'916.00

21.85 18'703.00 21.60

18'490.00

21.36

18'277.00

21.11 18'064.00

20.87 17'851.00

20.62 17'638.00

20.37 17'638.00 20.37

86'601

86'650 18'929.00

21.85 18'716.00 21.61

18'503.00

21.36

18'290.00

21.11 18'077.00

20.87 17'864.00

20.62 17'651.00

20.38 17'651.00 20.38

86'651

86'700 18'940.00

21.85 18'727.00 21.61

18'514.00

21.36

18'301.00

21.11 18'088.00

20.87 17'875.00

20.62 17'662.00

20.38 17'662.00 20.38

86'701

86'750 18'951.00

21.85 18'738.00 21.61

18'525.00

21.36

18'312.00

21.12 18'099.00

20.87 17'886.00

20.62 17'674.00

20.38 17'674.00 20.38

86'751

86'800 18'965.00

21.86 18'752.00 21.61

18'539.00

21.36

18'326.00

21.12 18'113.00

20.87 17'900.00

20.63 17'687.00

20.38 17'687.00 20.38

86'801

86'850 18'976.00

21.86 18'763.00 21.61

18'550.00

21.36

18'337.00

21.12 18'124.00

20.87 17'911.00

20.63 17'698.00

20.38 17'698.00 20.38

86'851

86'900 18'987.00

21.86 18'774.00 21.61

18'561.00

21.37

18'348.00

21.12 18'135.00

20.87 17'922.00

20.63 17'709.00

20.38 17'709.00 20.38

86'901

86'950 19'000.00

21.86 18'787.00 21.61

18'574.00

21.37

18'361.00

21.12 18'148.00

20.88 17'935.00

20.63 17'722.00

20.39 17'722.00 20.39

86'951

87'000 19'011.00

21.86 18'798.00 21.61

18'585.00

21.37

18'372.00

21.12 18'159.00

20.88 17'946.00

20.63 17'733.00

20.39 17'733.00 20.39

87'001

87'050 19'022.00

21.86 18'809.00 21.61

18'596.00

21.37

18'383.00

21.12 18'170.00

20.88 17'957.00

20.63 17'745.00

20.39 17'745.00 20.39

87'051

87'100 19'036.00

21.86 18'823.00 21.62

18'610.00

21.37

18'397.00

21.13 18'184.00

20.88 17'971.00

20.64 17'758.00

20.39 17'758.00 20.39

87'101

87'150 19'047.00

21.86 18'834.00 21.62

18'621.00

21.37

18'408.00

21.13 18'195.00

20.88 17'982.00

20.64 17'769.00

20.39 17'769.00 20.39

87'151

87'200 19'058.00

21.86 18'845.00 21.62

18'632.00

21.37

18'419.00

21.13 18'206.00

20.88 17'993.00

20.64 17'780.00

20.40 17'780.00 20.40

87'201

87'250 19'071.00

21.86 18'858.00 21.62

18'645.00

21.38

18'432.00

21.13 18'219.00

20.89 18'006.00

20.64 17'793.00

20.40 17'793.00 20.40

87'251

87'300 19'082.00

21.86 18'869.00 21.62

18'656.00

21.38

18'443.00

21.13 18'230.00

20.89 18'017.00

20.64 17'804.00

20.40 17'804.00 20.40

87'301

87'350 19'093.00

21.86 18'880.00 21.62

18'667.00

21.38

18'454.00

21.13 18'241.00

20.89 18'028.00

20.64 17'815.00

20.40 17'815.00 20.40

87'351

87'400 19'107.00

21.87 18'894.00 21.62

18'681.00

21.38

18'468.00

21.14 18'255.00

20.89 18'042.00

20.65 17'829.00

20.41 17'829.00 20.41

87'401

87'450 19'118.00

21.87 18'905.00 21.62

18'692.00

21.38

18'479.00

21.14 18'266.00

20.89 18'053.00

20.65 17'840.00

20.41 17'840.00 20.41

87'451

87'500 19'129.00

21.87 18'916.00 21.62

18'703.00

21.38

18'490.00

21.14 18'277.00

20.89 18'064.00

20.65 17'851.00

20.41 17'851.00 20.41

87'501

87'550 19'142.00

21.87 18'929.00 21.63

18'716.00

21.38

18'503.00

21.14 18'290.00

20.90 18'077.00

20.65 17'864.00

20.41 17'864.00 20.41

87'551

87'600 19'153.00

21.87 18'940.00 21.63

18'727.00

21.38

18'514.00

21.14 18'301.00

20.90 18'088.00

20.65 17'875.00

20.41 17'875.00 20.41

87'601

87'650 19'164.00

21.87 18'951.00 21.63

18'738.00

21.38

18'525.00

21.14 18'312.00

20.90 18'099.00

20.66 17'886.00

20.41 17'886.00 20.41

87'651

87'700 19'178.00

21.87 18'965.00 21.63

18'752.00

21.39

18'539.00

21.15 18'326.00

20.90 18'113.00

20.66 17'900.00

20.42 17'900.00 20.42

87'701

87'750 19'189.00

21.87 18'976.00 21.63

18'763.00

21.39

18'550.00

21.15 18'337.00

20.90 18'124.00

20.66 17'911.00

20.42 17'911.00 20.42

87'751

87'800 19'200.00

21.87 18'987.00 21.63

18'774.00

21.39

18'561.00

21.15 18'348.00

20.90 18'135.00

20.66 17'922.00

20.42 17'922.00 20.42

87'801

87'850 19'211.00

21.87 18'998.00 21.63

18'785.00

21.39

18'572.00

21.15 18'359.00

20.90 18'146.00

20.66 17'933.00

20.42 17'933.00 20.42

87'851

87'900 19'224.00

21.88 19'011.00 21.63

18'798.00

21.39

18'585.00

21.15 18'372.00

20.91 18'159.00

20.66 17'946.00

20.42 17'946.00 20.42

87'901

87'950 19'235.00

21.88 19'022.00 21.63

18'809.00

21.39

18'596.00

21.15 18'383.00

20.91 18'170.00

20.67 17'957.00

20.42 17'957.00 20.42

87'951

88'000 19'246.00

21.88 19'033.00 21.63

18'820.00

21.39

18'607.00

21.15 18'394.00

20.91 18'182.00

20.67 17'969.00

20.43 17'969.00 20.43

88'001

88'050 19'260.00

21.88 19'047.00 21.64

18'834.00

21.40

18'621.00

21.15 18'408.00

20.91 18'195.00

20.67 17'982.00

20.43 17'982.00 20.43

88'051

88'100 19'271.00

21.88 19'058.00 21.64

18'845.00

21.40

18'632.00

21.15 18'419.00

20.91 18'206.00

20.67 17'993.00

20.43 17'993.00 20.43

88'101

88'150 19'282.00

21.88 19'069.00 21.64

18'856.00

21.40

18'643.00

21.16 18'430.00

20.91 18'217.00

20.67 18'004.00

20.43 18'004.00 20.43

88'151

88'200 19'295.00

21.88 19'082.00 21.64

18'869.00

21.40

18'656.00

21.16 18'443.00

20.92 18'230.00

20.67 18'017.00

20.43 18'017.00 20.43

88'201

88'250 19'306.00

21.88 19'093.00 21.64

18'880.00

21.40

18'667.00

21.16 18'454.00

20.92 18'241.00

20.68 18'028.00

20.43 18'028.00 20.43

88'251

88'300 19'317.00

21.88 19'104.00 21.64

18'891.00

21.40

18'678.00

21.16 18'465.00

20.92 18'252.00

20.68 18'040.00

20.44 18'040.00 20.44

88'301

88'350 19'331.00

21.89 19'118.00 21.65

18'905.00

21.40

18'692.00

21.16 18'479.00

20.92 18'266.00

20.68 18'053.00

20.44 18'053.00 20.44

88'351

88'400 19'342.00

21.89 19'129.00 21.65

18'916.00

21.40

18'703.00

21.16 18'490.00

20.92 18'277.00

20.68 18'064.00

20.44 18'064.00 20.44

88'401

88'450 19'353.00

21.89 19'140.00 21.65

18'927.00

21.40

18'714.00

21.16 18'501.00

20.92 18'288.00

20.68 18'075.00

20.44 18'075.00 20.44

88'451

88'500 19'366.00

21.89 19'153.00 21.65

18'940.00

21.41

18'727.00

21.17 18'514.00

20.93 18'301.00

20.68 18'088.00

20.44 18'088.00 20.44

26

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

19'377.00

Fr.

% Fr. %

21.89 19'164.00 21.65

Fr.

18'951.00

%

21.41

Fr.

18'738.00

% Fr.

21.17 18'525.00

% Fr.

20.93 18'312.00

% Fr.

20.69 18'099.00

%

20.45 18'099.00 20.45

88'551

88'600 19'388.00

21.89 19'175.00 21.65

18'962.00

21.41

18'749.00

21.17 18'536.00

20.93 18'323.00

20.69 18'110.00

20.45 18'110.00 20.45

88'601

88'650 19'402.00

21.89 19'189.00 21.65

18'976.00

21.41

18'763.00

21.17 18'550.00

20.93 18'337.00

20.69 18'124.00

20.45 18'124.00 20.45

88'651

88'700 19'413.00

21.89 19'200.00 21.65

18'987.00

21.41

18'774.00

21.17 18'561.00

20.93 18'348.00

20.69 18'135.00

20.45 18'135.00 20.45

88'701

88'750 19'424.00

21.89 19'211.00 21.65

18'998.00

21.41

18'785.00

21.17 18'572.00

20.93 18'359.00

20.69 18'146.00

20.45 18'146.00 20.45

88'751

88'800 19'437.00

21.89 19'224.00 21.65

19'011.00

21.41

18'798.00

21.17 18'585.00

20.93 18'372.00

20.70 18'159.00

20.46 18'159.00 20.46

88'801

88'850 19'448.00

21.89 19'235.00 21.65

19'022.00

21.42

18'809.00

21.18 18'596.00

20.94 18'383.00

20.70 18'170.00

20.46 18'170.00 20.46

88'851

88'900 19'459.00

21.89 19'246.00 21.66

19'033.00

21.42

18'820.00

21.18 18'607.00

20.94 18'394.00

20.70 18'181.00

20.46 18'181.00 20.46

88'901

88'950 19'472.00

21.90 19'260.00 21.66

19'047.00

21.42

18'834.00

21.18 18'621.00

20.94 18'408.00

20.70 18'195.00

20.46 18'195.00 20.46

88'951

89'000 19'483.00

21.90 19'271.00 21.66

19'058.00

21.42

18'845.00

21.18 18'632.00

20.94 18'419.00

20.70 18'206.00

20.46 18'206.00 20.46

89'001

89'050 19'493.00

21.90 19'282.00 21.66

19'069.00

21.42

18'856.00

21.18 18'643.00

20.94 18'430.00

20.70 18'217.00

20.46 18'217.00 20.46

89'051

89'100 19'506.00

21.90 19'295.00 21.66

19'082.00

21.42

18'869.00

21.18 18'656.00

20.94 18'443.00

20.71 18'230.00

20.47 18'230.00 20.47

89'101

89'150 19'516.00

21.90 19'306.00 21.66

19'093.00

21.42

18'880.00

21.18 18'667.00

20.94 18'454.00

20.71 18'241.00

20.47 18'241.00 20.47

89'151

89'200 19'527.00

21.90 19'317.00 21.66

19'104.00

21.42

18'891.00

21.18 18'678.00

20.95 18'465.00

20.71 18'252.00

20.47 18'252.00 20.47

89'201

89'250 19'537.00

21.90 19'328.00 21.66

19'115.00

21.42

18'902.00

21.18 18'689.00

20.95 18'477.00

20.71 18'264.00

20.47 18'264.00 20.47

89'251

89'300 19'550.00

21.90 19'342.00 21.67

19'129.00

21.43

18'916.00

21.19 18'703.00

20.95 18'490.00

20.71 18'277.00

20.47 18'277.00 20.47

89'301

89'350 19'560.00

21.90 19'353.00 21.67

19'140.00

21.43

18'927.00

21.19 18'714.00

20.95 18'501.00

20.71 18'288.00

20.47 18'288.00 20.47

89'351

89'400 19'571.00

21.90 19'364.00 21.67

19'151.00

21.43

18'938.00

21.19 18'725.00

20.95 18'512.00

20.71 18'299.00

20.47 18'299.00 20.47

89'401

89'450 19'583.00

21.90 19'377.00 21.67

19'164.00

21.43

18'951.00

21.19 18'738.00

20.95 18'525.00

20.72 18'312.00

20.48 18'312.00 20.48

89'451

89'500 19'594.00

21.90 19'388.00 21.67

19'175.00

21.43

18'962.00

21.19 18'749.00

20.95 18'536.00

20.72 18'323.00

20.48 18'323.00 20.48

89'501

89'550 19'604.00

21.90 19'399.00 21.67

19'186.00

21.43

18'973.00

21.19 18'760.00

20.96 18'548.00

20.72 18'335.00

20.48 18'335.00 20.48

89'551

89'600 19'617.00

21.90 19'413.00 21.67

19'200.00

21.43

18'987.00

21.20 18'774.00

20.96 18'561.00

20.72 18'348.00

20.48 18'348.00 20.48

89'601

89'650 19'627.00

21.90 19'423.00 21.67

19'211.00

21.43

18'998.00

21.20 18'785.00

20.96 18'572.00

20.72 18'359.00

20.48 18'359.00 20.48

89'651

89'700 19'638.00

21.90 19'434.00 21.67

19'222.00

21.44

19'009.00

21.20 18'796.00

20.96 18'583.00

20.72 18'370.00

20.49 18'370.00 20.49

89'701

89'750 19'650.00

21.90 19'446.00 21.67

19'235.00

21.44

19'022.00

21.20 18'809.00

20.96 18'596.00

20.73 18'383.00

20.49 18'383.00 20.49

89'751

89'800 19'661.00

21.90 19'457.00 21.67

19'246.00

21.44

19'033.00

21.20 18'820.00

20.96 18'607.00

20.73 18'394.00

20.49 18'394.00 20.49

89'801

89'850 19'671.00

21.90 19'467.00 21.67

19'257.00

21.44

19'044.00

21.20 18'831.00

20.96 18'618.00

20.73 18'406.00

20.49 18'406.00 20.49

89'851

89'900 19'684.00

21.90 19'480.00 21.67

19'271.00

21.44

19'058.00

21.21 18'845.00

20.97 18'632.00

20.73 18'419.00

20.49 18'419.00 20.49

89'901

89'950 19'694.00

21.90 19'490.00 21.67

19'282.00

21.44

19'069.00

21.21 18'856.00

20.97 18'643.00

20.73 18'430.00

20.49 18'430.00 20.49

89'951

90'000 19'704.00

21.90 19'501.00 21.67

19'293.00

21.44

19'080.00

21.21 18'867.00

20.97 18'654.00

20.73 18'441.00

20.50 18'441.00 20.50

90'001

90'050 19'717.00

21.90 19'513.00 21.68

19'306.00

21.45

19'093.00

21.21 18'880.00

20.97 18'667.00

20.74 18'454.00

20.50 18'454.00 20.50

90'051

90'100 19'728.00

21.90 19'524.00 21.68

19'317.00

21.45

19'104.00

21.21 18'891.00

20.97 18'678.00

20.74 18'465.00

20.50 18'465.00 20.50

90'101

90'150 19'738.00

21.90 19'534.00 21.67

19'328.00

21.45

19'115.00

21.21 18'902.00

20.97 18'689.00

20.74 18'477.00

20.50 18'477.00 20.50

90'151

90'200 19'751.00

21.90 19'547.00 21.68

19'342.00

21.45

19'129.00

21.21 18'916.00

20.98 18'703.00

20.74 18'490.00

20.50 18'490.00 20.50

90'201

90'250 19'761.00

21.90 19'557.00 21.68

19'353.00

21.45

19'140.00

21.21 18'927.00

20.98 18'714.00

20.74 18'501.00

20.51 18'501.00 20.51

90'251

90'300 19'771.00

21.90 19'568.00 21.68

19'364.00

21.45

19'151.00

21.21 18'938.00

20.98 18'725.00

20.74 18'512.00

20.51 18'512.00 20.51

90'301

90'350 19'784.00

21.90 19'580.00 21.68

19'377.00

21.45

19'164.00

21.22 18'951.00

20.98 18'738.00

20.75 18'525.00

20.51 18'525.00 20.51

90'351

90'400 19'795.00

21.90 19'591.00 21.68

19'387.00

21.45

19'175.00

21.22 18'962.00

20.98 18'749.00

20.75 18'536.00

20.51 18'536.00 20.51

90'401

90'450 19'805.00

21.90 19'601.00 21.68

19'398.00

21.45

19'186.00

21.22 18'973.00

20.98 18'760.00

20.75 18'547.00

20.51 18'547.00 20.51

90'451

90'500 19'818.00

21.90 19'614.00 21.68

19'410.00

21.45

19'200.00

21.22 18'987.00

20.99 18'774.00

20.75 18'561.00

20.52 18'561.00 20.52

90'501

90'550 19'828.00

21.90 19'624.00 21.68

19'421.00

21.45

19'211.00

21.22 18'998.00

20.99 18'785.00

20.75 18'572.00

20.52 18'572.00 20.52

90'551

90'600 19'838.00

21.90 19'635.00 21.68

19'431.00

21.45

19'222.00

21.22 19'009.00

20.99 18'796.00

20.75 18'583.00

20.52 18'583.00 20.52

90'601

90'650 19'851.00

21.90 19'647.00 21.68

19'444.00

21.46

19'235.00

21.22 19'022.00

20.99 18'809.00

20.75 18'596.00

20.52 18'596.00 20.52

90'651

90'700 19'861.00

21.90 19'658.00 21.68

19'454.00

21.45

19'246.00

21.23 19'033.00

20.99 18'820.00

20.76 18'607.00

20.52 18'607.00 20.52

90'701

90'750 19'872.00

21.90 19'668.00 21.68

19'465.00

21.45

19'257.00

21.23 19'044.00

20.99 18'831.00

20.76 18'618.00

20.52 18'618.00 20.52

90'751

90'800 19'882.00

21.90 19'679.00 21.68

19'475.00

21.45

19'268.00

21.23 19'055.00

20.99 18'843.00

20.76 18'630.00

20.52 18'630.00 20.52

90'801

90'850 19'895.00

21.90 19'691.00 21.68

19'488.00

21.46

19'282.00

21.23 19'069.00

21.00 18'856.00

20.76 18'643.00

20.53 18'643.00 20.53

90'851

90'900 19'905.00

21.90 19'702.00 21.68

19'498.00

21.46

19'293.00

21.23 19'080.00

21.00 18'867.00

20.76 18'654.00

20.53 18'654.00 20.53

90'901

90'950 19'916.00

21.90 19'712.00 21.68

19'508.00

21.46

19'304.00

21.23 19'091.00

21.00 18'878.00

20.76 18'665.00

20.53 18'665.00 20.53

90'951

91'000 19'928.00

21.90 19'725.00 21.68

19'521.00

21.46

19'317.00

21.23 19'104.00

21.00 18'891.00

20.77 18'678.00

20.53 18'678.00 20.53

91'001

91'050 19'939.00

21.90 19'735.00 21.68

19'532.00

21.46

19'328.00

21.23 19'115.00

21.00 18'902.00

20.77 18'689.00

20.53 18'689.00 20.53

91'051

91'100 19'949.00

21.90 19'746.00 21.68

19'542.00

21.46

19'338.00

21.23 19'126.00

21.00 18'914.00

20.77 18'701.00

20.53 18'701.00 20.53

91'101

91'150 19'962.00

21.91 19'758.00 21.68

19'555.00

21.46

19'351.00

21.24 19'140.00

21.00 18'927.00

20.77 18'714.00

20.54 18'714.00 20.54

91'151

91'200 19'972.00

21.91 19'769.00 21.68

19'565.00

21.46

19'361.00

21.23 19'151.00

21.00 18'938.00

20.77 18'725.00

20.54 18'725.00 20.54

91'201

91'250 19'983.00

21.91 19'779.00 21.68

19'575.00

21.46

19'372.00

21.24 19'162.00

21.01 18'949.00

20.77 18'736.00

20.54 18'736.00 20.54

91'251

91'300 19'995.00

21.91 19'792.00 21.68

19'588.00

21.46

19'384.00

21.24 19'175.00

21.01 18'962.00

20.77 18'749.00

20.54 18'749.00 20.54

91'301

91'350 20'006.00

21.91 19'802.00 21.68

19'598.00

21.46

19'395.00

21.24 19'186.00

21.01 18'973.00

20.78 18'760.00

20.54 18'760.00 20.54

91'351

91'400 20'016.00

21.91 19'813.00 21.68

19'609.00

21.46

19'405.00

21.24 19'197.00

21.01 18'984.00

20.78 18'772.00

20.54 18'772.00 20.54

91'401

91'450 20'029.00

21.91 19'825.00 21.68

19'622.00

21.46

19'418.00

21.24 19'211.00

21.01 18'998.00

20.78 18'785.00

20.55 18'785.00 20.55

91'451

91'500 20'039.00

21.91 19'836.00 21.68

19'632.00

21.46

19'428.00

21.24 19'222.00

21.01 19'009.00

20.78 18'796.00

20.55 18'796.00 20.55

91'501

91'550 20'050.00

21.91 19'846.00 21.68

19'642.00

21.46

19'439.00

21.24 19'233.00

21.01 19'020.00

20.78 18'807.00

20.55 18'807.00 20.55

91'551

91'600 20'062.00

21.91 19'859.00 21.69

19'655.00

21.46

19'451.00

21.24 19'246.00

21.02 19'033.00

20.78 18'820.00

20.55 18'820.00 20.55

91'601

91'650 20'073.00

21.91 19'869.00 21.69

19'665.00

21.46

19'462.00

21.24 19'257.00

21.02 19'044.00

20.78 18'831.00

20.55 18'831.00 20.55

91'651

91'700 20'083.00

21.91 19'880.00 21.69

19'676.00

21.46

19'472.00

21.24 19'268.00

21.02 19'055.00

20.79 18'842.00

20.55 18'842.00 20.55

91'701

91'750 20'096.00

21.91 19'892.00 21.69

19'688.00

21.46

19'485.00

21.24 19'281.00

21.02 19'069.00

20.79 18'856.00

20.56 18'856.00 20.56

91'751

91'800 20'106.00

21.91 19'903.00 21.69

19'699.00

21.46

19'495.00

21.24 19'292.00

21.02 19'080.00

20.79 18'867.00

20.56 18'867.00 20.56

91'801

91'850 20'117.00

21.91 19'913.00 21.69

19'709.00

21.46

19'506.00

21.24 19'302.00

21.02 19'091.00

20.79 18'878.00

20.56 18'878.00 20.56

91'851

91'900 20'129.00

21.91 19'926.00 21.69

19'722.00

21.47

19'518.00

21.24 19'315.00

21.02 19'104.00

20.79 18'891.00

20.56 18'891.00 20.56

27

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

20'140.00

Fr.

% Fr. %

21.91 19'936.00 21.69

Fr.

19'732.00

%

21.47

Fr.

19'529.00

% Fr.

21.24 19'325.00

% Fr.

21.02 19'115.00

% Fr.

20.79 18'902.00

%

20.56 18'902.00 20.56

91'951

92'000 20'150.00

21.91 19'947.00 21.69

19'743.00

21.47

19'539.00

21.24 19'335.00

21.02 19'126.00

20.79 18'913.00

20.56 18'913.00 20.56

92'001

92'050 20'163.00

21.91 19'959.00 21.69

19'755.00

21.47

19'552.00

21.25 19'348.00

21.02 19'140.00

20.80 18'927.00

20.57 18'927.00 20.57

92'051

92'100 20'173.00

21.91 19'970.00 21.69

19'766.00

21.47

19'562.00

21.25 19'359.00

21.03 19'151.00

20.80 18'938.00

20.57 18'938.00 20.57

92'101

92'150 20'184.00

21.91 19'980.00 21.69

19'776.00

21.47

19'573.00

21.25 19'369.00

21.02 19'162.00

20.80 18'949.00

20.57 18'949.00 20.57

92'151

92'200 20'194.00

21.91 19'991.00 21.69

19'787.00

21.47

19'583.00

21.25 19'379.00

21.02 19'173.00

20.80 18'960.00

20.57 18'960.00 20.57

92'201

92'250 20'207.00

21.91 20'003.00 21.69

19'799.00

21.47

19'596.00

21.25 19'392.00

21.03 19'186.00

20.80 18'973.00

20.57 18'973.00 20.57

92'251

92'300 20'217.00

21.91 20'014.00 21.69

19'810.00

21.47

19'606.00

21.25 19'402.00

21.03 19'197.00

20.80 18'984.00

20.57 18'984.00 20.57

92'301

92'350 20'228.00

21.91 20'024.00 21.69

19'820.00

21.47

19'617.00

21.25 19'413.00

21.03 19'209.00

20.81 18'996.00

20.58 18'996.00 20.58

92'351

92'400 20'240.00

21.91 20'037.00 21.69

19'833.00

21.47

19'629.00

21.25 19'425.00

21.03 19'222.00

20.81 19'009.00

20.58 19'009.00 20.58

92'401

92'450 20'251.00

21.91 20'047.00 21.69

19'843.00

21.47

19'640.00

21.25 19'436.00

21.03 19'232.00

20.81 19'020.00

20.58 19'020.00 20.58

92'451

92'500 20'261.00

21.91 20'058.00 21.69

19'854.00

21.47

19'650.00

21.25 19'446.00

21.03 19'243.00

20.81 19'031.00

20.58 19'031.00 20.58

92'501

92'550 20'274.00

21.91 20'070.00 21.69

19'866.00

21.47

19'663.00

21.25 19'459.00

21.03 19'255.00

20.81 19'044.00

20.58 19'044.00 20.58

92'551

92'600 20'284.00

21.91 20'081.00 21.69

19'877.00

21.47

19'673.00

21.25 19'469.00

21.03 19'266.00

20.81 19'055.00

20.58 19'055.00 20.58

92'601

92'650 20'295.00

21.91 20'091.00 21.69

19'887.00

21.47

19'684.00

21.25 19'480.00

21.03 19'276.00

20.81 19'067.00

20.59 19'067.00 20.59

92'651

92'700 20'307.00

21.91 20'104.00 21.69

19'900.00

21.47

19'696.00

21.25 19'492.00

21.03 19'289.00

20.81 19'080.00

20.59 19'080.00 20.59

92'701

92'750 20'318.00

21.91 20'114.00 21.69

19'910.00

21.47

19'707.00

21.25 19'503.00

21.03 19'299.00

20.81 19'091.00

20.59 19'091.00 20.59

92'751

92'800 20'328.00

21.91 20'125.00 21.69

19'921.00

21.47

19'717.00

21.25 19'513.00

21.03 19'310.00

20.81 19'102.00

20.59 19'102.00 20.59

92'801

92'850 20'341.00

21.91 20'137.00 21.69

19'933.00

21.47

19'730.00

21.26 19'526.00

21.04 19'322.00

20.82 19'115.00

20.59 19'115.00 20.59

92'851

92'900 20'351.00

21.91 20'148.00 21.69

19'944.00

21.47

19'740.00

21.25 19'536.00

21.03 19'333.00

20.82 19'126.00

20.59 19'126.00 20.59

92'901

92'950 20'362.00

21.91 20'158.00 21.69

19'954.00

21.47

19'751.00

21.25 19'547.00

21.04 19'343.00

20.82 19'138.00

20.60 19'138.00 20.60

92'951

93'000 20'374.00

21.91 20'171.00 21.70

19'967.00

21.48

19'763.00

21.26 19'559.00

21.04 19'356.00

20.82 19'151.00

20.60 19'151.00 20.60

93'001

93'050 20'385.00

21.91 20'181.00 21.69

19'977.00

21.47

19'774.00

21.26 19'570.00

21.04 19'366.00

20.82 19'162.00

20.60 19'162.00 20.60

93'051

93'100 20'395.00

21.91 20'192.00 21.69

19'988.00

21.48

19'784.00

21.26 19'580.00

21.04 19'377.00

20.82 19'173.00

20.60 19'173.00 20.60

93'101

93'150 20'408.00

21.91 20'204.00 21.70

20'000.00

21.48

19'797.00

21.26 19'593.00

21.04 19'389.00

20.82 19'186.00

20.60 19'186.00 20.60

93'151

93'200 20'418.00

21.91 20'215.00 21.70

20'011.00

21.48

19'807.00

21.26 19'603.00

21.04 19'400.00

20.82 19'196.00

20.60 19'196.00 20.60

93'201

93'250 20'429.00

21.91 20'225.00 21.69

20'021.00

21.48

19'818.00

21.26 19'614.00

21.04 19'410.00

20.82 19'206.00

20.60 19'206.00 20.60

93'251

93'300 20'441.00

21.91 20'238.00 21.70

20'034.00

21.48

19'830.00

21.26 19'626.00

21.04 19'423.00

20.82 19'219.00

20.60 19'219.00 20.60

93'301

93'350 20'452.00

21.91 20'248.00 21.70

20'044.00

21.48

19'841.00

21.26 19'637.00

21.04 19'433.00

20.82 19'229.00

20.60 19'229.00 20.60

93'351

93'400 20'462.00

21.91 20'259.00 21.70

20'055.00

21.48

19'851.00

21.26 19'647.00

21.04 19'444.00

20.82 19'240.00

20.61 19'240.00 20.61

93'401

93'450 20'475.00

21.92 20'271.00 21.70

20'067.00

21.48

19'864.00

21.26 19'660.00

21.04 19'456.00

20.83 19'253.00

20.61 19'253.00 20.61

93'451

93'500 20'485.00

21.91 20'282.00 21.70

20'078.00

21.48

19'874.00

21.26 19'670.00

21.04 19'467.00

20.83 19'263.00

20.61 19'263.00 20.61

93'501

93'550 20'496.00

21.91 20'292.00 21.70

20'088.00

21.48

19'885.00

21.26 19'681.00

21.04 19'477.00

20.83 19'273.00

20.61 19'273.00 20.61

93'551

93'600 20'508.00

21.92 20'305.00 21.70

20'101.00

21.48

19'897.00

21.26 19'693.00

21.05 19'490.00

20.83 19'286.00

20.61 19'286.00 20.61

93'601

93'650 20'519.00

21.92 20'315.00 21.70

20'111.00

21.48

19'908.00

21.26 19'704.00

21.05 19'500.00

20.83 19'296.00

20.61 19'296.00 20.61

93'651

93'700 20'529.00

21.92 20'325.00 21.70

20'122.00

21.48

19'918.00

21.26 19'714.00

21.05 19'511.00

20.83 19'307.00

20.61 19'307.00 20.61

93'701

93'750 20'540.00

21.92 20'336.00 21.70

20'132.00

21.48

19'929.00

21.26 19'725.00

21.05 19'521.00

20.83 19'317.00

20.61 19'317.00 20.61

93'751

93'800 20'552.00

21.92 20'349.00 21.70

20'145.00

21.48

19'941.00

21.26 19'737.00

21.05 19'534.00

20.83 19'330.00

20.61 19'330.00 20.61

93'801

93'850 20'563.00

21.92 20'359.00 21.70

20'155.00

21.48

19'952.00

21.27 19'748.00

21.05 19'544.00

20.83 19'340.00

20.61 19'340.00 20.61

93'851

93'900 20'573.00

21.92 20'369.00 21.70

20'166.00

21.48

19'962.00

21.26 19'758.00

21.05 19'555.00

20.83 19'351.00

20.61 19'351.00 20.61

93'901

93'950 20'586.00

21.92 20'382.00 21.70

20'178.00

21.48

19'975.00

21.27 19'771.00

21.05 19'567.00

20.83 19'363.00

20.62 19'363.00 20.62

93'951

94'000 20'596.00

21.92 20'392.00 21.70

20'189.00

21.48

19'985.00

21.27 19'781.00

21.05 19'578.00

20.83 19'374.00

20.62 19'374.00 20.62

94'001

94'050 20'607.00

21.92 20'403.00 21.70

20'199.00

21.48

19'996.00

21.27 19'792.00

21.05 19'588.00

20.83 19'384.00

20.62 19'384.00 20.62

94'051

94'100 20'619.00

21.92 20'416.00 21.70

20'212.00

21.48

20'008.00

21.27 19'804.00

21.05 19'601.00

20.84 19'397.00

20.62 19'397.00 20.62

94'101

94'150 20'630.00

21.92 20'426.00 21.70

20'222.00

21.48

20'019.00

21.27 19'815.00

21.05 19'611.00

20.84 19'407.00

20.62 19'407.00 20.62

94'151

94'200 20'640.00

21.92 20'436.00 21.70

20'233.00

21.48

20'029.00

21.27 19'825.00

21.05 19'622.00

20.84 19'418.00

20.62 19'418.00 20.62

94'201

94'250 20'653.00

21.92 20'449.00 21.70

20'245.00

21.49

20'042.00

21.27 19'838.00

21.05 19'634.00

20.84 19'430.00

20.62 19'430.00 20.62

94'251

94'300 20'663.00

21.92 20'459.00 21.70

20'256.00

21.49

20'052.00

21.27 19'848.00

21.05 19'645.00

20.84 19'441.00

20.62 19'441.00 20.62

94'301

94'350 20'674.00

21.92 20'470.00 21.70

20'266.00

21.49

20'062.00

21.27 19'859.00

21.05 19'655.00

20.84 19'451.00

20.62 19'451.00 20.62

94'351

94'400 20'686.00

21.92 20'482.00 21.70

20'279.00

21.49

20'075.00

21.27 19'871.00

21.06 19'668.00

20.84 19'464.00

20.62 19'464.00 20.62

94'401

94'450 20'697.00

21.92 20'493.00 21.70

20'289.00

21.49

20'086.00

21.27 19'882.00

21.06 19'678.00

20.84 19'474.00

20.62 19'474.00 20.62

94'451

94'500 20'707.00

21.92 20'503.00 21.70

20'300.00

21.49

20'096.00

21.27 19'892.00

21.06 19'689.00

20.84 19'485.00

20.62 19'485.00 20.62

94'501

94'550 20'720.00

21.92 20'516.00 21.70

20'312.00

21.49

20'109.00

21.27 19'905.00

21.06 19'701.00

20.84 19'497.00

20.63 19'497.00 20.63

94'551

94'600 20'730.00

21.92 20'526.00 21.70

20'323.00

21.49

20'119.00

21.27 19'915.00

21.06 19'712.00

20.84 19'508.00

20.63 19'508.00 20.63

94'601

94'650 20'741.00

21.92 20'537.00 21.70

20'333.00

21.49

20'129.00

21.27 19'926.00

21.06 19'722.00

20.84 19'518.00

20.63 19'518.00 20.63

94'651

94'700 20'753.00

21.92 20'549.00 21.70

20'346.00

21.49

20'142.00

21.27 19'938.00

21.06 19'735.00

20.84 19'531.00

20.63 19'531.00 20.63

94'701

94'750 20'764.00

21.92 20'560.00 21.70

20'356.00

21.49

20'153.00

21.28 19'949.00

21.06 19'745.00

20.84 19'541.00

20.63 19'541.00 20.63

94'751

94'800 20'774.00

21.92 20'570.00 21.70

20'367.00

21.49

20'163.00

21.27 19'959.00

21.06 19'756.00

20.85 19'552.00

20.63 19'552.00 20.63

94'801

94'850 20'787.00

21.92 20'583.00 21.71

20'379.00

21.49

20'176.00

21.28 19'972.00

21.06 19'768.00

20.85 19'564.00

20.63 19'564.00 20.63

94'851

94'900 20'797.00

21.92 20'593.00 21.71

20'390.00

21.49

20'186.00

21.28 19'982.00

21.06 19'779.00

20.85 19'575.00

20.63 19'575.00 20.63

94'901

94'950 20'808.00

21.92 20'604.00 21.71

20'400.00

21.49

20'196.00

21.28 19'993.00

21.06 19'789.00

20.85 19'585.00

20.63 19'585.00 20.63

94'951

95'000 20'820.00

21.92 20'616.00 21.71

20'413.00

21.49

20'209.00

21.28 20'005.00

21.06 19'802.00

20.85 19'598.00

20.63 19'598.00 20.63

95'001

95'050 20'831.00

21.92 20'627.00 21.71

20'423.00

21.49

20'219.00

21.28 20'016.00

21.06 19'812.00

20.85 19'608.00

20.63 19'608.00 20.63

95'051

95'100 20'841.00

21.92 20'637.00 21.71

20'434.00

21.49

20'230.00

21.28 20'026.00

21.06 19'823.00

20.85 19'619.00

20.64 19'619.00 20.64

95'101

95'150 20'852.00

21.92 20'648.00 21.71

20'444.00

21.49

20'240.00

21.28 20'037.00

21.06 19'833.00

20.85 19'629.00

20.63 19'629.00 20.63

95'151

95'200 20'864.00

21.92 20'660.00 21.71

20'457.00

21.49

20'253.00

21.28 20'049.00

21.07 19'846.00

20.85 19'642.00

20.64 19'642.00 20.64

95'201

95'250 20'875.00

21.92 20'671.00 21.71

20'467.00

21.49

20'263.00

21.28 20'060.00

21.07 19'856.00

20.85 19'652.00

20.64 19'652.00 20.64

95'251

95'300 20'885.00

21.92 20'681.00 21.71

20'478.00

21.49

20'274.00

21.28 20'070.00

21.07 19'866.00

20.85 19'663.00

20.64 19'663.00 20.64

28

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

20'898.00

Fr.

% Fr. %

21.92 20'694.00 21.71

Fr.

20'490.00

%

21.49

Fr.

20'286.00

% Fr.

21.28 20'083.00

% Fr.

21.07 19'879.00

% Fr.

20.85 19'675.00

%

20.64 19'675.00 20.64

95'351

95'400 20'908.00

21.92 20'704.00 21.71

20'501.00

21.50

20'297.00

21.28 20'093.00

21.07 19'890.00

20.85 19'686.00

20.64 19'686.00 20.64

95'401

95'450 20'919.00

21.92 20'715.00 21.71

20'511.00

21.49

20'307.00

21.28 20'104.00

21.07 19'900.00

20.85 19'696.00

20.64 19'696.00 20.64

95'451

95'500 20'931.00

21.92 20'727.00 21.71

20'524.00

21.50

20'320.00

21.28 20'116.00

21.07 19'913.00

20.86 19'709.00

20.64 19'709.00 20.64

95'501

95'550 20'942.00

21.92 20'738.00 21.71

20'534.00

21.50

20'330.00

21.28 20'127.00

21.07 19'923.00

20.86 19'719.00

20.64 19'719.00 20.64

95'551

95'600 20'952.00

21.92 20'748.00 21.71

20'545.00

21.50

20'341.00

21.28 20'137.00

21.07 19'933.00

20.86 19'730.00

20.64 19'730.00 20.64

95'601

95'650 20'965.00

21.92 20'761.00 21.71

20'557.00

21.50

20'353.00

21.28 20'150.00

21.07 19'946.00

20.86 19'742.00

20.65 19'742.00 20.65

95'651

95'700 20'975.00

21.92 20'771.00 21.71

20'568.00

21.50

20'364.00

21.28 20'160.00

21.07 19'956.00

20.86 19'753.00

20.65 19'753.00 20.65

95'701

95'750 20'986.00

21.92 20'782.00 21.71

20'578.00

21.50

20'374.00

21.28 20'171.00

21.07 19'967.00

20.86 19'763.00

20.65 19'763.00 20.65

95'751

95'800 20'998.00

21.92 20'794.00 21.71

20'591.00

21.50

20'387.00

21.29 20'183.00

21.07 19'980.00

20.86 19'776.00

20.65 19'776.00 20.65

95'801

95'850 21'009.00

21.92 20'805.00 21.71

20'601.00

21.50

20'397.00

21.29 20'194.00

21.07 19'990.00

20.86 19'786.00

20.65 19'786.00 20.65

95'851

95'900 21'019.00

21.92 20'815.00 21.71

20'612.00

21.50

20'408.00

21.29 20'204.00

21.07 20'000.00

20.86 19'797.00

20.65 19'797.00 20.65

95'901

95'950 21'032.00

21.93 20'828.00 21.71

20'624.00

21.50

20'420.00

21.29 20'217.00

21.08 20'013.00

20.86 19'809.00

20.65 19'809.00 20.65

95'951

96'000 21'042.00

21.92 20'838.00 21.71

20'635.00

21.50

20'431.00

21.29 20'227.00

21.08 20'023.00

20.86 19'820.00

20.65 19'820.00 20.65

96'001

96'050 21'052.00

21.92 20'849.00 21.71

20'645.00

21.50

20'441.00

21.29 20'238.00

21.08 20'034.00

20.86 19'830.00

20.65 19'830.00 20.65

96'051

96'100 21'065.00

21.93 20'861.00 21.71

20'658.00

21.50

20'454.00

21.29 20'250.00

21.08 20'046.00

20.86 19'843.00

20.65 19'843.00 20.65

96'101

96'150 21'076.00

21.93 20'872.00 21.71

20'668.00

21.50

20'464.00

21.29 20'261.00

21.08 20'057.00

20.87 19'853.00

20.65 19'853.00 20.65

96'151

96'200 21'086.00

21.92 20'882.00 21.71

20'679.00

21.50

20'475.00

21.29 20'271.00

21.08 20'067.00

20.87 19'864.00

20.65 19'864.00 20.65

96'201

96'250 21'099.00

21.93 20'895.00 21.71

20'691.00

21.50

20'487.00

21.29 20'284.00

21.08 20'080.00

20.87 19'876.00

20.66 19'876.00 20.66

96'251

96'300 21'109.00

21.93 20'905.00 21.71

20'702.00

21.50

20'498.00

21.29 20'294.00

21.08 20'090.00

20.87 19'887.00

20.66 19'887.00 20.66

96'301

96'350 21'119.00

21.92 20'916.00 21.71

20'712.00

21.50

20'508.00

21.29 20'305.00

21.08 20'101.00

20.87 19'897.00

20.66 19'897.00 20.66

96'351

96'400 21'132.00

21.93 20'928.00 21.72

20'725.00

21.50

20'521.00

21.29 20'317.00

21.08 20'113.00

20.87 19'910.00

20.66 19'910.00 20.66

96'401

96'450 21'143.00

21.93 20'939.00 21.72

20'735.00

21.50

20'531.00

21.29 20'328.00

21.08 20'124.00

20.87 19'920.00

20.66 19'920.00 20.66

96'451

96'500 21'153.00

21.93 20'949.00 21.71

20'746.00

21.50

20'542.00

21.29 20'338.00

21.08 20'134.00

20.87 19'931.00

20.66 19'931.00 20.66

96'501

96'550 21'165.00

21.93 20'961.00 21.72

20'757.00

21.50

20'553.00

21.29 20'350.00

21.08 20'146.00

20.87 19'942.00

20.66 19'942.00 20.66

96'551

96'600 21'176.00

21.93 20'972.00 21.72

20'769.00

21.51

20'565.00

21.29 20'361.00

21.08 20'157.00

20.87 19'954.00

20.66 19'954.00 20.66

96'601

96'650 21'186.00

21.93 20'983.00 21.72

20'779.00

21.50

20'575.00

21.29 20'372.00

21.08 20'168.00

20.87 19'964.00

20.66 19'964.00 20.66

96'651

96'700 21'197.00

21.93 20'993.00 21.72

20'790.00

21.51

20'586.00

21.29 20'382.00

21.08 20'178.00

20.87 19'975.00

20.66 19'975.00 20.66

96'701

96'750 21'209.00

21.93 21'006.00 21.72

20'802.00

21.51

20'598.00

21.30 20'395.00

21.09 20'191.00

20.87 19'987.00

20.66 19'987.00 20.66

96'751

96'800 21'220.00

21.93 21'016.00 21.72

20'813.00

21.51

20'609.00

21.30 20'405.00

21.08 20'201.00

20.87 19'998.00

20.66 19'998.00 20.66

96'801

96'850 21'230.00

21.93 21'027.00 21.72

20'823.00

21.51

20'619.00

21.30 20'416.00

21.09 20'212.00

20.87 20'008.00

20.66 20'008.00 20.66

96'851

96'900 21'243.00

21.93 21'039.00 21.72

20'836.00

21.51

20'632.00

21.30 20'428.00

21.09 20'224.00

20.88 20'021.00

20.67 20'021.00 20.67

96'901

96'950 21'253.00

21.93 21'050.00 21.72

20'846.00

21.51

20'642.00

21.30 20'439.00

21.09 20'235.00

20.88 20'031.00

20.67 20'031.00 20.67

96'951

97'000 21'264.00

21.93 21'060.00 21.72

20'856.00

21.51

20'653.00

21.30 20'449.00

21.09 20'245.00

20.88 20'042.00

20.67 20'042.00 20.67

97'001

97'050 21'276.00

21.93 21'073.00 21.72

20'869.00

21.51

20'665.00

21.30 20'462.00

21.09 20'258.00

20.88 20'054.00

20.67 20'054.00 20.67

97'051

97'100 21'287.00

21.93 21'083.00 21.72

20'880.00

21.51

20'676.00

21.30 20'472.00

21.09 20'268.00

20.88 20'065.00

20.67 20'065.00 20.67

97'101

97'150 21'297.00

21.93 21'094.00 21.72

20'890.00

21.51

20'686.00

21.30 20'483.00

21.09 20'279.00

20.88 20'075.00

20.67 20'075.00 20.67

97'151

97'200 21'310.00

21.93 21'106.00 21.72

20'903.00

21.51

20'699.00

21.30 20'495.00

21.09 20'291.00

20.88 20'088.00

20.67 20'088.00 20.67

97'201

97'250 21'320.00

21.93 21'117.00 21.72

20'913.00

21.51

20'709.00

21.30 20'506.00

21.09 20'302.00

20.88 20'098.00

20.67 20'098.00 20.67

97'251

97'300 21'331.00

21.93 21'127.00 21.72

20'923.00

21.51

20'720.00

21.30 20'516.00

21.09 20'312.00

20.88 20'109.00

20.67 20'109.00 20.67

97'301

97'350 21'343.00

21.93 21'140.00 21.72

20'936.00

21.51

20'732.00

21.30 20'529.00

21.09 20'325.00

20.88 20'121.00

20.67 20'121.00 20.67

97'351

97'400 21'354.00

21.93 21'150.00 21.72

20'946.00

21.51

20'743.00

21.30 20'539.00

21.09 20'335.00

20.88 20'132.00

20.67 20'132.00 20.67

97'401

97'450 21'364.00

21.93 21'161.00 21.72

20'957.00

21.51

20'753.00

21.30 20'550.00

21.09 20'346.00

20.88 20'142.00

20.67 20'142.00 20.67

97'451

97'500 21'377.00

21.93 21'173.00 21.72

20'970.00

21.51

20'766.00

21.30 20'562.00

21.09 20'358.00

20.89 20'155.00

20.68 20'155.00 20.68

97'501

97'550 21'387.00

21.93 21'184.00 21.72

20'980.00

21.51

20'776.00

21.30 20'573.00

21.10 20'369.00

20.89 20'165.00

20.68 20'165.00 20.68

97'551

97'600 21'398.00

21.93 21'194.00 21.72

20'990.00

21.51

20'787.00

21.30 20'583.00

21.09 20'379.00

20.89 20'176.00

20.68 20'176.00 20.68

97'601

97'650 21'410.00

21.93 21'207.00 21.72

21'003.00

21.51

20'799.00

21.30 20'596.00

21.10 20'392.00

20.89 20'188.00

20.68 20'188.00 20.68

97'651

97'700 21'421.00

21.93 21'217.00 21.72

21'013.00

21.51

20'810.00

21.31 20'606.00

21.10 20'402.00

20.89 20'199.00

20.68 20'199.00 20.68

97'701

97'750 21'431.00

21.93 21'228.00 21.72

21'024.00

21.51

20'820.00

21.30 20'617.00

21.10 20'413.00

20.89 20'209.00

20.68 20'209.00 20.68

97'751

97'800 21'444.00

21.93 21'240.00 21.72

21'036.00

21.51

20'833.00

21.31 20'629.00

21.10 20'425.00

20.89 20'222.00

20.68 20'222.00 20.68

97'801

97'850 21'454.00

21.93 21'251.00 21.72

21'047.00

21.51

20'843.00

21.31 20'640.00

21.10 20'436.00

20.89 20'232.00

20.68 20'232.00 20.68

97'851

97'900 21'465.00

21.93 21'261.00 21.72

21'057.00

21.51

20'854.00

21.31 20'650.00

21.10 20'446.00

20.89 20'243.00

20.68 20'243.00 20.68

97'901

97'950 21'477.00

21.93 21'274.00 21.72

21'070.00

21.52

20'866.00

21.31 20'663.00

21.10 20'459.00

20.89 20'255.00

20.68 20'255.00 20.68

97'951

98'000 21'488.00

21.93 21'284.00 21.72

21'080.00

21.52

20'877.00

21.31 20'673.00

21.10 20'469.00

20.89 20'266.00

20.68 20'266.00 20.68

98'001

98'050 21'498.00

21.93 21'295.00 21.72

21'091.00

21.52

20'887.00

21.31 20'683.00

21.10 20'480.00

20.89 20'276.00

20.68 20'276.00 20.68

98'051

98'100 21'509.00

21.93 21'305.00 21.72

21'101.00

21.52

20'898.00

21.31 20'694.00

21.10 20'490.00

20.89 20'287.00

20.69 20'287.00 20.69

98'101

98'150 21'521.00

21.93 21'318.00 21.73

21'114.00

21.52

20'910.00

21.31 20'707.00

21.10 20'503.00

20.89 20'299.00

20.69 20'299.00 20.69

98'151

98'200 21'532.00

21.93 21'328.00 21.72

21'124.00

21.52

20'921.00

21.31 20'717.00

21.10 20'513.00

20.89 20'310.00

20.69 20'310.00 20.69

98'201

98'250 21'542.00

21.93 21'339.00 21.72

21'135.00

21.52

20'931.00

21.31 20'727.00

21.10 20'524.00

20.89 20'320.00

20.69 20'320.00 20.69

98'251

98'300 21'555.00

21.93 21'351.00 21.73

21'147.00

21.52

20'944.00

21.31 20'740.00

21.10 20'536.00

20.90 20'333.00

20.69 20'333.00 20.69

98'301

98'350 21'565.00

21.93 21'362.00 21.73

21'158.00

21.52

20'954.00

21.31 20'750.00

21.10 20'547.00

20.90 20'343.00

20.69 20'343.00 20.69

98'351

98'400 21'576.00

21.93 21'372.00 21.73

21'168.00

21.52

20'965.00

21.31 20'761.00

21.10 20'557.00

20.90 20'354.00

20.69 20'354.00 20.69

98'401

98'450 21'588.00

21.93 21'385.00 21.73

21'181.00

21.52

20'977.00

21.31 20'773.00

21.11 20'570.00

20.90 20'366.00

20.69 20'366.00 20.69

98'451

98'500 21'599.00

21.93 21'395.00 21.73

21'191.00

21.52

20'988.00

21.31 20'784.00

21.11 20'580.00

20.90 20'377.00

20.69 20'377.00 20.69

98'501

98'550 21'609.00

21.93 21'406.00 21.73

21'202.00

21.52

20'998.00

21.31 20'794.00

21.11 20'591.00

20.90 20'387.00

20.69 20'387.00 20.69

98'551

98'600 21'622.00

21.93 21'418.00 21.73

21'214.00

21.52

21'011.00

21.31 20'807.00

21.11 20'603.00

20.90 20'400.00

20.69 20'400.00 20.69

98'601

98'650 21'632.00

21.93 21'429.00 21.73

21'225.00

21.52

21'021.00

21.31 20'817.00

21.11 20'614.00

20.90 20'410.00

20.69 20'410.00 20.69

98'651

98'700 21'643.00

21.93 21'439.00 21.73

21'235.00

21.52

21'032.00

21.31 20'828.00

21.11 20'624.00

20.90 20'420.00

20.69 20'420.00 20.69

29

Für in

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

Stufe von

Stufe bis

Fr.

Fr.

21'655.00

Fr.

% Fr. %

21.93 21'452.00 21.73

Fr.

21'248.00

%

21.52

Fr.

21'044.00

% Fr.

21.32 20'840.00

% Fr.

21.11 20'637.00

% Fr.

20.90 20'433.00

%

20.70 20'433.00 20.70

98'751

98'800 21'666.00

21.93 21'462.00 21.73

21'258.00

21.52

21'055.00

21.32 20'851.00

21.11 20'647.00

20.90 20'444.00

20.70 20'444.00 20.70

98'801

98'850 21'676.00

21.93 21'473.00 21.73

21'269.00

21.52

21'065.00

21.32 20'861.00

21.11 20'658.00

20.90 20'454.00

20.70 20'454.00 20.70

98'851

98'900 21'689.00

21.94 21'485.00 21.73

21'281.00

21.52

21'078.00

21.32 20'874.00

21.11 20'670.00

20.91 20'467.00

20.70 20'467.00 20.70

98'901

98'950 21'699.00

21.93 21'496.00 21.73

21'292.00

21.52

21'088.00

21.32 20'884.00

21.11 20'681.00

20.91 20'477.00

20.70 20'477.00 20.70

98'951

99'000 21'710.00

21.93 21'506.00 21.73

21'302.00

21.52

21'099.00

21.32 20'895.00

21.11 20'691.00

20.91 20'487.00

20.70 20'487.00 20.70

99'001

99'050 21'722.00

21.94 21'519.00 21.73

21'315.00

21.52

21'111.00

21.32 20'907.00

21.11 20'704.00

20.91 20'500.00

20.70 20'500.00 20.70

99'051

99'100 21'733.00

21.94 21'529.00 21.73

21'325.00

21.52

21'122.00

21.32 20'918.00

21.11 20'714.00

20.91 20'510.00

20.70 20'510.00 20.70

99'101

99'150 21'743.00

21.93 21'540.00 21.73

21'336.00

21.52

21'132.00

21.32 20'928.00

21.11 20'725.00

20.91 20'521.00

20.70 20'521.00 20.70

99'151

99'200 21'756.00

21.94 21'552.00 21.73

21'348.00

21.53

21'145.00

21.32 20'941.00

21.12 20'737.00

20.91 20'534.00

20.70 20'534.00 20.70

99'201

99'250 21'766.00

21.94 21'563.00 21.73

21'359.00

21.53

21'155.00

21.32 20'951.00

21.11 20'748.00

20.91 20'544.00

20.70 20'544.00 20.70

99'251

99'300 21'777.00

21.94 21'573.00 21.73

21'369.00

21.53

21'166.00

21.32 20'962.00

21.12 20'758.00

20.91 20'554.00

20.70 20'554.00 20.70

99'301

99'350 21'789.00

21.94 21'586.00 21.73

21'382.00

21.53

21'178.00

21.32 20'974.00

21.12 20'771.00

20.91 20'567.00

20.71 20'567.00 20.71

99'351

99'400 21'800.00

21.94 21'596.00 21.73

21'392.00

21.53

21'189.00

21.32 20'985.00

21.12 20'781.00

20.91 20'577.00

20.71 20'577.00 20.71

99'401

99'450 21'810.00

21.94 21'607.00 21.73

21'403.00

21.53

21'199.00

21.32 20'995.00

21.12 20'792.00

20.91 20'588.00

20.71 20'588.00 20.71

99'451

99'500 21'822.00

21.94 21'618.00 21.73

21'414.00

21.53

21'211.00

21.32 21'007.00

21.12 20'803.00

20.91 20'600.00

20.71 20'600.00 20.71

99'501

99'550 21'833.00

21.94 21'630.00 21.73

21'426.00

21.53

21'222.00

21.32 21'018.00

21.12 20'815.00

20.91 20'611.00

20.71 20'611.00 20.71

99'551

99'600 21'844.00

21.94 21'640.00 21.73

21'436.00

21.53

21'233.00

21.32 21'029.00

21.12 20'825.00

20.91 20'621.00

20.71 20'621.00 20.71

99'601

99'650 21'854.00

21.94 21'650.00 21.73

21'447.00

21.53

21'243.00

21.32 21'039.00

21.12 20'836.00

20.91 20'632.00

20.71 20'632.00 20.71

99'651

99'700 21'867.00

21.94 21'663.00 21.73

21'459.00

21.53

21'256.00

21.33 21'052.00

21.12 20'848.00

20.92 20'644.00

20.71 20'644.00 20.71

99'701

99'750 21'877.00

21.94 21'673.00 21.73

21'470.00

21.53

21'266.00

21.32 21'062.00

21.12 20'859.00

20.92 20'655.00

20.71 20'655.00 20.71

99'751

99'800 21'888.00

21.94 21'684.00 21.73

21'480.00

21.53

21'277.00

21.32 21'073.00

21.12 20'869.00

20.92 20'665.00

20.71 20'665.00 20.71

99'801

99'850 21'900.00

21.94 21'697.00 21.74

21'493.00

21.53

21'289.00

21.33 21'085.00

21.12 20'882.00

20.92 20'678.00

20.71 20'678.00 20.71

99'851

99'900 21'911.00

21.94 21'707.00 21.73

21'503.00

21.53

21'300.00

21.33 21'096.00

21.12 20'892.00

20.92 20'688.00

20.71 20'688.00 20.71

99'901

99'950 21'921.00

21.94 21'717.00 21.73

21'514.00

21.53

21'310.00

21.33 21'106.00

21.12 20'903.00

20.92 20'699.00

20.71 20'699.00 20.71

99'951

21.94 21.74

21.53

21.33

21.12

20.92

20.72 20.72

30