{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Brutto-Netto-Rechner","Eingangsparameter","Versorgungsfreibetrag","Altersentlastungsbetrag","Berechungsvars","Kirchensteuer","Eingabe_Dropdown"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":9,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Brutto-Netto-Rechner","index":0,"n_rows":60,"n_cols":11,"rows_kept":60,"cut":false,"hidden":false,"merged":[[40,3,40,6],[2,2,2,8]]}
[]
[]
[null,null,"Brutto-Netto-Rechner"]
[]
[null,null,"Eingabe"]
[null,null,"Bitte geben Sie Ihre Daten ein"]
[]
[]
[null,null,null,"Jahresbruttolohn",null,null,"€",null,null,null,"Bitte geben Sie Ihren Jahres- oder Monatsbruttolohn ein. Angabe des Zeitraums im Feld D9. "]
[]
[null,null,null,"(Jahres-)Freibetrag",null,null,"€",null,null,null,"Den Freibetrag finden Sie auf Ihrer elektronischen Lohnsteuerkarte."]
[]
[null,null,null,"Steuerjahr",null,null,null,null,null,null,"Die hinterlegten Steuertarife unterscheiden sich in jedem Jahr."]
[]
[null,null,null,"Geburtsjahr",null,null,null,null,null,null,"Steuerpflichtige über 64 Jahre können vom Altersentlastungsbetrag profitieren."]
[]
[null,null,null,"Steuerklasse",null,null,null,null,null,null,"Die Steuerklasse finden Sie auf der monatlichen Gehaltsabrechnung."]
[]
[null,null,null,"Faktor",null,0.5,null,null,null,null,"Nur für Ehepaare/eingetragene Lebenspartner in Steuerklasse 4."]
[]
[null,null,null,"Kinder",null,null,null,null,null,null,"Kinderlose zahlen höheren Beitrag bei der Pflegeversicherung."]
[]
[null,null,null,"Zahl der Kinderfreibeträge",null,null,null,null,null,null,"Sie bekommen entweder Kindergeld oder einen Kinderfreibetrag."]
[]
[null,null,null,"Bundesland",null,null,null,null,null,null,"Bei der Auswahl des Bundeslands kommt es auf Ihren Wohnort an."]
[]
[null,null,null,"Kirchensteuerpflichtig",null,null,null,null,null,null,"Die Kirchensteuer ist nur bei Mitgliedschaft in der Kirche zu entrichten."]
[]
[null,null,null,"Rentenversicherung",null,null,null,null,null,null,"Ob Sie in den Bereich West- oder Ostdeutschland gehören, hängt von Ihrem Arbeitsort ab."]
[]
[null,null,null,"Krankenversicherung",null,null,null,null,null,null,"Der Arbeitgeber zahlt keinen Zuschuss, wenn Sie gerade Eltern-, Krankentage- oder Mutterschaftsgeld beziehen oder in Elternzeit sind. "]
[]
[null,null,null,"Zusatzbeitragssatz gesetzl. Krankenversicherung",null,null,"%",null,null,null,"Ihre Krankenkasse kann Ihnen den Zusatzbeitragssatz mitteilen."]
[]
[null,null,null,"Arbeitnehmerbeitrag zur privaten Krankenversicherung",null,0,"€",null,null,null,"Geben Sie hier Ihren PKV-Beitragssatz an."]
[]
[]
[]
[]
[]
[null,null,null,"Für die Richtigkeit und Vollständigkeit der Tabelle sowie des ermittelten Ergebnisses wird keine Gewährleistung übernommen."]
[]
[null,null,"Ergebnis"]
[]
[]
[null,null,null,null,null,"Monat",null,{"$f":"\"Jahr \"&F13","v":"Jahr "}]
[null,null,null,"Bruttogehalt",null,{"$f":"IF(H47=\"\",\"\",H47/12)","v":""}]
[]
[null,null,null,"Steuern",null,{"$f":"IF(OR(H49=\"\"),\"\",H49/12)","v":""},null,{"$f":"IF(H50=\"\",\"\",SUM(H50,H51,H52))","v":""}]
[null,null,null,"Lohnsteuer",null,{"$f":"IF(H50=\"\",\"\",H50/12)","v":""}]
[null,null,null,"Solidaritätszuschlag",null,""]
[null,null,null,"Kirchensteuer",null,""]
[]
[null,null,null,"Sozialabgaben",null,{"$f":"IF(OR(H54=0,H54=\"\"),\"\",H54/12)","v":""},null,{"$f":"IF(SUM(H55,H56,H57,H58)=0,\"\",SUM(H55,H56,H57,H58))","v":""}]
[null,null,null,"Rentenversicherung",null,{"$f":"IF(H55=\"\",\"\",H55/12)","v":""}]
[null,null,null,"Arbeitslosenversicherung",null,""]
[null,null,null,"Krankenversicherung",null,""]
[null,null,null,"Pflegeversicherung",null,""]
[]
[null,null,null,"Nettogehalt",null,{"$f":"IF(OR(H60=0,H60=\"\"),\"\",H60/12)","v":""},null,{"$f":"IF(OR(H47=0,H47=\"\"),\"\",H47-H49-H54)","v":""}]

{"sheet":"Eingangsparameter","index":1,"n_rows":101,"n_cols":7,"rows_kept":101,"cut":false,"hidden":true,"merged":[]}
["Eingangsparameter"]
[]
["Variable","Wert","Einheit","Kommentar",null,"Legende","Eingabefeld"]
[null,null,null,null,null,null,"Referenzfeld"]
["Nutzerinput_Steuerklasse",{"$f":"'Brutto-Netto-Rechner'!F17","v":0}]
["AF",{"$f":"IF(B5=\"4 mit Faktor\",1,0)","v":0},null,null,null,null,"Hardcode"]
[]
["Nutzerinput_Geburtsjahr",{"$f":"'Brutto-Netto-Rechner'!F15","v":0}]
["AJAHR",{"$f":"B8+65","v":65}]
[]
["Nutzerinput_Geburtsjahr",{"$f":"'Brutto-Netto-Rechner'!F15","v":0}]
["Nutzerinput_Steuerjahr",{"$f":"'Brutto-Netto-Rechner'!F13","v":0}]
["ALTER1",{"$f":"IF((B12-B11)>64,1,0)","v":0}]
[]
["ENTSCH",0,"mehrjährige Tätigkeit","Preliminary"]
[]
["F",{"$f":"'Brutto-Netto-Rechner'!F19","v":0.5}]
[]
["JFREIB",0,"alles sonstige Bezüge","Preliminary"]
[]
["JHINZU",0,"alles sonstige Bezüge","Preliminary"]
[]
["JRE4",0,"alles sonstige Bezüge","Preliminary"]
[]
["JRE4ENT",0,"alles sonstige Bezüge","Preliminary"]
[]
["JVBEZ",0,"alles sonstige Bezüge","Preliminary"]
[]
["Nutzerinput_RV",{"$f":"'Brutto-Netto-Rechner'!F29","v":0}]
["KRV",{"$f":"IF(B29=\"gesetzlich West\",0,IF(B29=\"gesetzlich Ost\",1,2))","v":2}]
[]
[null,{"$f":"'Brutto-Netto-Rechner'!F33","v":0}]
["Faktor_Prozent_auf_Prozent",1]
["KVZ",{"$f":"B32*B33","v":0}]
[]
["Art_des_Lohns",{"$f":"'Brutto-Netto-Rechner'!D9","v":"Jahresbruttolohn"}]
["LZZ",{"$f":"IF(B36=\"Jahresbruttolohn\",1,IF(B36=\"Monatsbruttolohn\",2,IF(B36=\"Wochenbruttolohn\",3,4)))","v":1}]
[]
["Nutzerinput_Freibetrag",{"$f":"'Brutto-Netto-Rechner'!F11","v":0},"Euro"]
["Faktor_Euro_auf_Cent",100]
["LZZFREIB",{"$f":"B39*B40","v":0},"Cent"]
[]
["Nutzerinput_Hinzurechnungsbetrag",0,"Euro"]
["Faktor_Euro_auf_Cent",100]
["LZZHINZU",{"$f":"B43*B44","v":0},"Cent"]
[]
["Nutzerinput_Beitrag_zur_PK_PV",{"$f":"'Brutto-Netto-Rechner'!F35","v":0},"Euro"]
["Faktor_Euro_auf_Cent",100]
["PKPV",{"$f":"B47*B48","v":0}]
[]
["Nutzerinput_KV",{"$f":"'Brutto-Netto-Rechner'!F31","v":0}]
["PKV",{"$f":"IF(B51=\"gesetzlich\",0,IF(B51=\"privat, ohne Arbeitgeberzuschuss\",1,2))","v":2}]
[]
["Nutzerinput_Bundesland",{"$f":"'Brutto-Netto-Rechner'!F25","v":0},"ergibt sich aus Bundesland"]
["PVS",{"$f":"IF(B54=\"Sachsen\",1,0)","v":0}]
[]
["Nutzerinput_Kinder",{"$f":"'Brutto-Netto-Rechner'!F21","v":0},"ergibt sich aus Bundesland + Kinder"]
["PVZ",{"$f":"IF(B57=\"Ja\",0,1)","v":1}]
[]
["Nutzerinput_Kstpflichtig",{"$f":"'Brutto-Netto-Rechner'!F27","v":0}]
["R",{"$f":"IF(B60=\"Ja\",1,0)","v":0}]
[]
[]
["Nutzerinput_Bruttolohn",{"$f":"'Brutto-Netto-Rechner'!F9","v":0},"Euro"]
["Faktor_Euro_auf_Cent",100]
["RE4",{"$f":"B64*B65","v":0},"Cent"]
[]
["SONSTB",0,"alles sonstige Bezüge","Preliminary"]
[]
["SONSTENT",0,"alles sonstige Bezüge","Preliminary"]
[]
["STERBE",0,"alles sonstige Bezüge","Preliminary"]
[]
["Nutzerinput_Steuerklasse",{"$f":"'Brutto-Netto-Rechner'!F17","v":0}]
["STKL",{"$f":"IF(B74=\"4 mit Faktor\",4,B74)","v":0}]
[]
["Nutzerinput_Versorgungsbezüge",0,"Euro"]
["Faktor_Euro_auf_Cent",100]
["VBEZ",{"$f":"B77*B78","v":0},"Cent"]
[]
["Nutzerinput_Versorgungsbezug_Jan_2005_bzw_erster_Monat",0,"Euro"]
["Faktor_Euro_auf_Cent",100]
["VBEZM",{"$f":"B81*B82","v":0},"Cent"]
[]
["Nutzerinput_Voraussichtliche_Sonderzahlungen",0,"Euro"]
["Faktor_Euro_auf_Cent",100]
["VBEZS",{"$f":"B85*B86","v":0}]
[]
["VBS",0,"alles sonstige Bezüge","Preliminary"]
[]
["VJAHR",0]
[]
["VKAPA",0,"mehrjährige Tätigkeit","Preliminary"]
[]
["VMT",0,"mehrjährige Tätigkeit","Preliminary"]
[]
["ZKF",{"$f":"'Brutto-Netto-Rechner'!F23","v":0}]
[]
["ZMVB",0]
[]
["Nutzerinput_Bundesland",{"$f":"'Brutto-Netto-Rechner'!F25","v":0}]

{"sheet":"Versorgungsfreibetrag","index":2,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":true,"merged":[[2,0,3,0],[2,1,3,1]]}
[{"$f":"RIGHT(CELL(\"dateiname\"),LEN(CELL(\"dateiname\"))-FIND(\"]\",CELL(\"dateiname\")))","v":"Brutto-Netto-Rechner"}]
[]
["Jahr des Versorgungsbeginns","k","Satz","Höchstbetrag","Zuschlag"]
[null,null,"TAB1","TAB2","TAB3"]
["bis 2005",1,0.4,3000,900]
[2006,2,0.38400000000000001,2880,864]
[2007,3,0.36799999999999999,2760,828]
[2008,4,0.35199999999999998,2640,792]
[2009,5,0.33600000000000002,2520,756]
[2010,6,0.32,2400,720]
[2011,7,0.30399999999999999,2280,684]
[2012,8,0.28799999999999998,2160,648]
[2013,9,0.27200000000000002,2040,612]
[2014,10,0.25600000000000001,1920,576]
[2015,11,0.24,1800,540]
[2016,12,0.224,1680,504]
[2017,13,0.20799999999999999,1560,468]
[2018,14,0.192,1440,432]
[2019,15,0.17599999999999999,1320,396]
[2020,16,0.16,1200,360]
[2021,17,0.152,1140,342]
[2022,18,0.14399999999999999,1080,324]
[2023,19,0.13600000000000001,1020,306]
[2024,20,0.128,960,288]
[2025,21,0.12,900,270]
[2026,22,0.112,840,252]
[2027,23,0.20399999999999999,780,234]
[2028,24,9.6000000000000002E-2,720,216]
[2029,25,8.7999999999999995E-2,660,198]
[2030,26,0.08,600,180]
[2031,27,7.1999999999999995E-2,540,162]
[2032,28,6.4000000000000001E-2,480,144]
[2033,29,5.6000000000000001E-2,420,126]
[2034,30,4.8000000000000001E-2,360,108]
[2035,31,0.04,300,90]
[2036,32,3.2000000000000001E-2,240,72]
[2037,33,2.4E-2,180,54]
[2038,34,1.6E-2,120,36]
[2039,35,8.0000000000000002E-3,60,18]
[2040,36,0,0,0]

{"sheet":"Altersentlastungsbetrag","index":3,"n_rows":40,"n_cols":4,"rows_kept":40,"cut":false,"hidden":true,"merged":[[2,0,3,0],[2,1,3,1]]}
[{"$f":"RIGHT(CELL(\"dateiname\"),LEN(CELL(\"dateiname\"))-FIND(\"]\",CELL(\"dateiname\")))","v":"Brutto-Netto-Rechner"}]
[]
["Auf die Vollendung des 64. Lebensjahres folgendes Kalenderjahr","k","Satz","Höchstbetrag"]
[null,null,"TAB4","TAB5"]
["bis 2005",1,0.4,1900]
[2006,2,0.38400000000000001,1824]
[2007,3,0.36799999999999999,1748]
[2008,4,0.35199999999999998,1672]
[2009,5,0.33600000000000002,1596]
[2010,6,0.32,1520]
[2011,7,0.30399999999999999,1444]
[2012,8,0.28799999999999998,1368]
[2013,9,0.27200000000000002,1292]
[2014,10,0.25600000000000001,1216]
[2015,11,0.24,1140]
[2016,12,0.224,1064]
[2017,13,0.20799999999999999,988]
[2018,14,0.192,912]
[2019,15,0.17599999999999999,836]
[2020,16,0.16,760]
[2021,17,0.152,722]
[2022,18,0.14399999999999999,684]
[2023,19,0.13600000000000001,646]
[2024,20,0.128,608]
[2025,21,0.12,570]
[2026,22,0.112,532]
[2027,23,0.104,494]
[2028,24,9.6000000000000002E-2,456]
[2029,25,8.7999999999999995E-2,418]
[2030,26,0.08,380]
[2031,27,7.1999999999999995E-2,342]
[2032,28,6.4000000000000001E-2,304]
[2033,29,5.6000000000000001E-2,266]
[2034,30,4.8000000000000001E-2,228]
[2035,31,0.04,190]
[2036,32,3.2000000000000001E-2,152]
[2037,33,2.4E-2,114]
[2038,34,1.6E-2,76]
[2039,35,8.0000000000000002E-3,38]
[2040,36,0,0]

{"sheet":"Berechungsvars","index":4,"n_rows":5,"n_cols":26,"rows_kept":5,"cut":false,"hidden":true,"merged":[]}
["Steuerjahr","AVSATZAN","BBGRV_low","BBGRV_high","RVSATZAN","TBSVORV","BBGKVPV","PVSATZAN","PVSATZAG","PVSATZAN_S","PVSATZAG_S","W1STKL5","W2STKL5","W3STKL5","GFB","SOLZFREI","KFB_pro_Kind","Lohnstufe1","Lohnstufe2","Lohnstufe3","EStVar1","EStVar2","EStVar3","EStVar4","EStVar5","EStVar6"]
[2019,1.2500000000000001E-2,73800,80400,9.2999999999999999E-2,0.76,54450,1.525E-2,1.525E-2,2.0250000000000001E-2,1.025E-2,10635,27980,212261,9168,972,7620,14255,55961,265327,16740.68,8780.9,14254,216.16,965.58,980.14]
[2018,1.4999999999999999E-2,69600,78000,9.2999999999999999E-2,0.72,53100,1.2749999999999999E-2,1.2749999999999999E-2,1.7749999999999998E-2,7.7499999999999999E-3,10440,27475,208426,9000,972,7428,13997,54950,260553,16437.7,8621.75,13996,220.13,948.49,997.8]
[2017,1.4999999999999999E-2,68400,76200,9.35E-2,0.68,52200,1.2749999999999999E-2,1.2749999999999999E-2,1.7749999999999998E-2,7.7499999999999999E-3,10240,27029,205043,8820,972,7356,13770,54058,256304,16164.53,8475.44,13769,223.76,939.57,1007.27]
[2016,1.4999999999999999E-2,64800,74400,9.35E-2,0.64,50850,1.175E-2,1.175E-2,1.6750000000000001E-2,6.7499999999999999E-3,10070,26832,203557,8652,972,7248,13670,53666,254447,16027.52,8394.14,13669,225.4,952.48,993.62]

{"sheet":"Kirchensteuer","index":5,"n_rows":18,"n_cols":2,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
["Bundesland","Kirchensteuersatz"]
["Baden-Württemberg",0.08]
["Bayern",0.08]
["Berlin",0.09]
["Brandenburg",0.09]
["Bremen",0.09]
["Bremerhaven",0.09]
["Hamburg",0.09]
["Hessen",0.09]
["Mecklenburg-Vorpommern",0.09]
["Niedersachsen",0.09]
["Nordrhein-Westfalen",0.09]
["Rheinland-Pfalz",0.09]
["Saarland",0.09]
["Sachsen",0.09]
["Sachsen-Anhalt",0.09]
["Schleswig-Holstein",0.09]
["Thüringen",0.09]

{"sheet":"Eingabe_Dropdown","index":6,"n_rows":12,"n_cols":20,"rows_kept":12,"cut":false,"hidden":true,"merged":[]}
["Steuerklasse",1,2,3,4,"4 mit Faktor",5,6]
["Zahl der Kinderfreibeträge STKLnicht2",0,0.5,1,1.5,2,2.5,3,3.5,4,4.5,5,5.5,6,6.5,7,7.5,8,8.5,9]
["Zahl der Kinderfreibeträge STKList2",0.5,1,1.5,2,2.5,3,3.5,4,4.5,5,5.5,6,6.5,7,7.5,8,8.5,9]
["Bundesland Kirchsteuer","Baden-Württemberg","Bayern","Berlin","Brandenburg","Bremen","Hamburg","Hessen","Mecklenburg-Vorpommern","Niedersachsen","Nordrhein-Westfalen","Rheinland-Pfalz","Saarland","Sachsen","Sachsen-Anhalt","Schleswig-Holstein","Thüringen"]
["Lohnzahlungszeitraum","Jahresbruttolohn","Monatsbruttolohn"]
["Zahl der Monate, die Versorgungsbezüge gezahlt wurden",1,2,3,4,5,6,7,8,9,10,11,12]
["Rentenversicherung","gesetzlich West","gesetzlich Ost","keine"]
["Krankenversicherung","gesetzlich","privat, ohne Arbeitgeberzuschuss","privat, mit Arbeitgeberzuschuss"]
["Pflegeversicherung STKLnicht2","Pflegeversicherung ohne Zuschlag von 0,25%","Pflegeversicherung mit Zuschlag von 0,25%","Pflegeversicherung in Sachsen ohne Zuschlag von 0,25%","Pflegeversicherung in Sachsen mit Zuschlag von 0,25%"]
["Pflegeversicherung STKList2","Pflegeversicherung ohne Zuschlag von 0,25%","Pflegeversicherung in Sachsen ohne Zuschlag von 0,25%"]
["Steuerjahr",2016,2017,2018,2019]
["Kirchensteuerpflichtig","Ja","Nein"]