# Code Analysis Results - 2026 Updates

**Last Updated:** 2026-01-05

## Overview

Systematic code analysis of all constants files, calculation functions, and content files to identify exact locations requiring updates for 2026.

## Constants Files Analysis

### 1. Minijob-Rechner Constants

**File:** `v2/js/minijob/constants.js`

**Constants Found:**

- Line 17: `MINIJOB_GRENZE: 556.00` → ~602.00 (pending verification)
- Line 18: `PREVIOUS_GRENZE: 538.00` → 556.00
- Line 61: `MINDESTLOHN: 12.82` → 13.90 ✅
- Lines 12-14: Comment says "2025 Minijob regulations" → "2026"

**Update Required:**

- Update MINIJOB_GRENZE after verification
- Update MINDESTLOHN to 13.90
- Update PREVIOUS_GRENZE to 556
- Update comments from "2025" to "2026"

### 2. Arbeitslosengeld-Rechner Constants

**File:** `v2/js/arbeitslosengeld/constants.js`

**Constants Found:**

- Line 17: `MAX_ALG_WEST: 2390` → Verify 2026 value
- Line 18: `MAX_ALG_EAST: 2320` → Verify 2026 value
- Line 25: `FREIBETRAG: 165` → Verify unchanged
- Lines 12-14: Comment says "2025 ALG 1" → "2026"

**Update Required:**

- Verify and update MAX_ALG_WEST/EAST
- Verify FREIBETRAG unchanged
- Update comments from "2025" to "2026"

### 3. Stundenlohnrechner Constants

**File:** `v2/js/tools-stundenlohn-calculator.js`

**Constants Found (RATES_2025 object, lines 53-104):**

- Line 54: `MINDESTLOHN: 12.82` → 13.90 ✅
- Line 55: `MINIJOB_LIMIT: 556` → ~602 (pending verification)
- Line 62: `GKV_BBG: 5512.50` → 5812.50 ✅
- Line 77: `RV_BBG: 8050` → 8450 ✅
- Line 48: Comment says "2025 Legal & Rate Constants" → "2026"
- Line 49: Comment mentions "January 1, 2025" → "2026"

**Update Required:**

- Update MINDESTLOHN to 13.90
- Update MINIJOB_LIMIT after verification
- Update GKV_BBG to 5812.50
- Update RV_BBG to 8450
- Consider renaming `RATES_2025` to `RATES_2026` or update comments
- Update all comments from "2025" to "2026"

### 4. Midijob-Rechner Constants

**File:** `v2/js/tools-midijob-calculator.js`

**Constants Found (lines 90-106):**

- Line 91: `midijobUntergrenze: 556.01` → ~602.01 (pending verification)
- Line 92: `midijobObergrenze: 2000` → Verify unchanged
- Line 93: `minijobGrenze: 556` → ~602 (pending verification)
- Line 94: `gleitzoneFactorF: 0.6683` → Verify 2026 value
- Line 97: `grundfreibetrag: 12096` → 12348 ✅
- Line 98: `kinderfreibetrag: 6612` → 6828 ✅ (Note: should be 6672 for 2025, then 6828 for 2026)
- Line 99: `werbungskosten: 1230` → Verify unchanged
- Line 100: `sonderausgaben: 36` → Verify unchanged
- Line 103: `rentenversicherung: 18.6` → Verify unchanged ✅
- Line 104: `arbeitslosenversicherung: 2.6` → Verify unchanged ✅
- Line 105: `krankenversicherung: 14.6` → Verify unchanged ✅
- Line 106: `pflegeversicherung: 3.6` → Verify unchanged ✅
- Line 90: Comment says "2025 Constants" → "2026"
- Line 5: Comment says "2025" → "2026"

**Update Required:**

- Update grundfreibetrag to 12348
- Update kinderfreibetrag to 6828
- Verify and update Gleitzone thresholds
- Update comments from "2025" to "2026"

### 5. Brutto-Netto-Rechner Constants

**File:** `v2/pages/tools_bruttonettorechner.php` (inline JS)

**Constants Found (rates object, lines 757-800):**

- Line 766: `taxFreeAllowance: 12096` → 12348 ✅
- Line 767: `childAllowance: 6672` → 6828 ✅
- Line 768: `childBenefit: 255` → 259 ✅
- Line 773: `pensionLimitWest: 8050` → 8450 ✅
- Line 774: `pensionLimitEast: 8050` → 8450 ✅
- Line 775: `healthLimit: 5512.50` → 5812.50 ✅
- Line 776: `careLimit: 5512.50` → 5812.50 ✅
- Line 756: Comment says "2025" → "2026"
- Line 806: Comment says "Grundfreibetrag: €12,096 (2025)" → "2026"
- Line 807: Comment says "Kinderfreibetrag: €6,672 (2025)" → "2026"

**Update Required:**

- Update all tax constants
- Update all BBG values
- Update all comments from "2025" to "2026"

### 6. TVöD-SuE Gehaltsrechner Constants

**File:** `v2/pages/tools_tvoed_sue.php` (embedded data)

**Constants Found (TVOED_SUE_DATA object, lines 883-950+):**

- Line 884: `version: "2026-01-20"` → "2026-01-01"
- Lines 892-927: `tabelle` object → Update to 2026 Entgelttabellen
- Lines 936-950+: `sue_zulage` object → Verify 2026 values
- Lines 950+: `zeitzuschlaege` object → Verify unchanged

**Update Required:**

- Update version to "2026-01-01"
- Update entire Entgelttabellen for 2026
- Verify and update SuE-Zulage values
- Verify Zeitzuschläge unchanged

### 7. Arbeitszeitrechner Constants

**File:** `v2/js/tools-arbeitszeit-calculator.js`

**Constants Found:**

- Lines 156-172: `holidays2025` object → Update to `holidays2026`
- Line 155: Comment says "German holidays 2025" → "2026"

**Update Required:**

- Rename `holidays2025` → `holidays2026`
- Update all holiday dates for 2026
- Update comments from "2025" to "2026"

### 8. Zinseszinsrechner Constants

**File:** `v2/pages/tools_zinseszinsrechner.php` (inline JS)

**Constants Found:**

- Line 1177: `baseRate: 2.53` → Verify 2026 Basiszins
- Line 1026: `softwareVersion: "2025"` → "2026"
- Line 5062: H1 title says "2025" → "2026"
- Line 7070: Content says "Basiszins (2025: 2,53 %)" → Update to 2026

**Update Required:**

- Verify and update Basiszins 2026
- Update softwareVersion to "2026"
- Update H1 title
- Update content references

## Content Files Analysis

### Year References Found

**Files with "2025" in H1 titles:**

1. `v2/pages/tools_minijob_rechner.php` - H1 says "2025"
2. `v2/pages/tools_arbeitslosengeld_rechner.php` - H1 says "2025"
3. `v2/pages/tools_bruttonettorechner.php` - H1 says "2025" (line 1067)
4. `v2/pages/tools_zinseszinsrechner.php` - H1 says "2025" (line 5062)
5. `v2/pages/tools_tvoed_sue.php` - H1 says "2025" (line 1673)

**Files with "2025" in descriptions/content:**

- Multiple files have "2025" references in descriptions, FAQs, and educational content
- All need systematic review and update

**Files with "2025" in PDF/CSV exports:**

- `v2/js/tools-arbeitszeit-calculator.js` - PDF header mentions "2025"
- `v2/js/tools-stundenlohn-calculator.js` - PDF/CSV headers mention "2025"
- `v2/js/minijob/export.js` - PDF header mentions "2025"
- Multiple other export functions

## Formula Verification

### Formulas Verified Against Legal Basis

**Minijob-Rechner:**

- ✅ SGB IV § 8 Abs. 1 Nr. 1 - Minijob Grenze calculation
- ✅ BUrlG § 4 - Vacation entitlement calculation

**Midijob-Rechner:**

- ✅ Gleitzone formula (F-Factor) - Verified against official calculation
- ✅ Social security reduction formula - Verified

**Arbeitslosengeld-Rechner:**

- ✅ SGB III §150 - ALG 1 percentage rates (60%/67%)
- ✅ SGB III §157 - Side income reduction
- ✅ SGB III §127 - Duration calculation

**Brutto-Netto-Rechner:**

- ✅ EStG - Income tax calculation
- ✅ SGB IV - Social security contributions
- ✅ All deduction formulas verified

**All Other Tools:**

- ✅ Formulas verified against legal basis
- ✅ No formula changes required for 2026

## Summary

### Constants Requiring Updates

**High Priority:**

- MINDESTLOHN: 12.82 → 13.90 ✅ (3 files)
- GKV_BBG: 5512.50 → 5812.50 ✅ (2 files)
- RV_BBG: 8050 → 8450 ✅ (2 files)
- Grundfreibetrag: 12096 → 12348 ✅ (2 files)
- Kinderfreibetrag: 6672 → 6828 ✅ (2 files)
- Kindergeld: 255 → 259 ✅ (1 file)

**Pending Verification:**

- MINIJOB_GRENZE: 556 → ~602 (3 files)
- MAX_ALG_WEST/EAST: Verify 2026 values (1 file)
- Gleitzone thresholds: Verify 2026 values (1 file)
- Basiszins: Verify 2026 value (1 file)
- TVöD-SuE Entgelttabellen: Verify 2026 values (1 file)

**Content Updates:**

- H1 titles: 5 files need "2025" → "2026"
- Descriptions: Multiple files need updates
- FAQs: Multiple files need year reference updates
- PDF/CSV exports: Multiple files need header updates
- Comments: All constants files need "2025" → "2026"

### Files Requiring Updates

**Total Files:** 15+ files require updates

- Constants files: 5 files
- PHP files: 10+ files
- Export functions: 5+ files