# Comprehensive Update Plan - 2026

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

## Overview

Complete update plan with exact file paths, line numbers, values to update, and testing requirements for all 17 tools.

## Update Priority

### 🔴 HIGH PRIORITY (Legal Compliance Risk)

1. Minijob-Rechner
2. Stundenlohnrechner
3. Midijob-Rechner
4. Arbeitslosengeld-Rechner
5. Brutto-Netto-Rechner

### 🟡 MEDIUM PRIORITY (Content Accuracy)

6. TVöD-SuE Gehaltsrechner
7. PayPal Gebührenrechner
8. Mehrwertsteuer-Rechner

### 🟢 LOW PRIORITY (Year References Only)

9-17. Remaining tools

## Tool 1: Minijob-Rechner

### Files to Update

1. `v2/js/minijob/constants.js`
2. `v2/js/minijob/calculator.js`
3. `v2/pages/tools_minijob_rechner.php`

### Exact Changes

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

- Line 12: `@description 2025 Minijob` → `@description 2026 Minijob`
- Line 13: `@version 1.0.0` → Update version
- Line 15: `Minijob Constants for 2025` → `Minijob Constants for 2026`
- Line 16: `All rates and limits are current as of January 2025` → `January 2026`
- 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`
- Line 61: Comment `€12.82/hour (2025)` → `€13.90/hour (2026)`

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

- Line 98: Default `stundenlohn = 12.82` → `13.90` (if exists)

**File: `v2/pages/tools_minijob_rechner.php`**

- H1 title: "2025" → "2026"
- Description: "2025" → "2026"
- Help text: "Minijob-Grenze 2025" → "2026"
- Educational sections: All "2025" → "2026"
- FAQs: Review and update year references

### Testing Requirements

- [ ] Test Basic Mode with 500€ brutto
- [ ] Test Advanced Mode with hourly input
- [ ] Test Employer Mode with gewerblich
- [ ] Test Vacation Mode
- [ ] Test PDF export shows "2026"
- [ ] Test CSV export shows "2026"
- [ ] Verify MINIJOB_GRENZE limit enforcement
- [ ] Verify MINDESTLOHN in calculations

## Tool 2: Stundenlohnrechner

### Files to Update

1. `v2/js/tools-stundenlohn-calculator.js`
2. `v2/pages/tools_stundenlohnrechner.php`

### Exact Changes

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

- Line 48: Comment `2025 Legal & Rate Constants` → `2026`
- Line 49: Comment `January 1, 2025` → `January 1, 2026`
- Line 53: `RATES_2025: {` → Consider renaming or update comments
- Line 54: `MINDESTLOHN: 12.82` → `13.90`
- Line 54: Comment `ab 1.1.2025` → `ab 1.1.2026`
- Line 55: `MINIJOB_LIMIT: 556` → `~602` (pending verification)
- Line 62: `GKV_BBG: 5512.50` → `5812.50`
- Line 77: `RV_BBG: 8050` → `8450`
- PDF export function: Update header from "2025" → "2026"
- CSV export function: Update header from "2025" → "2026"

**File: `v2/pages/tools_stundenlohnrechner.php`**

- Title: Already "2026" ✅
- Description: Already "2026" ✅
- Content sections: Review for "2025" references
- FAQs: Review and update year references

### Testing Requirements

- [ ] Test Simple Mode calculation
- [ ] Test Pro Mode with netto calculation
- [ ] Verify MINDESTLOHN check (warn if < 13.90€)
- [ ] Verify BBG limits applied correctly
- [ ] Test PDF export shows "2026"
- [ ] Test CSV export shows "2026"

## Tool 3: Midijob-Rechner

### Files to Update

1. `v2/js/tools-midijob-calculator.js`
2. `v2/pages/tools_midijob_rechner.php`

### Exact Changes

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

- Line 5: Comment `2025` → `2026`
- Line 90: Comment `2025 Constants` → `2026 Constants`
- 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
- PDF export function: Update header from "2025" → "2026"
- CSV export function: Update header from "2025" → "2026"

**File: `v2/pages/tools_midijob_rechner.php`**

- Description: "2025" → "2026"
- Content sections: All "2025" → "2026"
- FAQs: Review and update year references

### Testing Requirements

- [ ] Test Basic Mode calculation
- [ ] Test Advanced Mode with children
- [ ] Verify Gleitzone calculation
- [ ] Verify tax constants in calculations
- [ ] Test PDF export shows "2026"
- [ ] Test CSV export shows "2026"

## Tool 4: Arbeitslosengeld-Rechner

### Files to Update

1. `v2/js/arbeitslosengeld/constants.js`
2. `v2/js/arbeitslosengeld/calculator.js`
3. `v2/pages/tools_arbeitslosengeld_rechner.php`

### Exact Changes

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

- Line 4: Comment `2025 ALG 1` → `2026 ALG 1`
- Line 12: Comment `ALG 1 Constants for 2025` → `2026`
- Line 13: Comment `current as of 2025` → `2026`
- Line 17: `MAX_ALG_WEST: 2390` → Verify 2026 value
- Line 18: `MAX_ALG_EAST: 2320` → Verify 2026 value
- Line 25: `FREIBETRAG: 165` → Verify unchanged

**File: `v2/pages/tools_arbeitslosengeld_rechner.php`**

- H1 title: "2025" → "2026"
- Description: "2025" → "2026"
- Content sections: All "2025" → "2026"
- FAQs: Review and update year references (20 FAQs)

### Testing Requirements

- [ ] Test ALG 1 calculation with 2000€ netto
- [ ] Test with children (67% rate)
- [ ] Test side income reduction
- [ ] Test duration calculation
- [ ] Verify MAX_ALG caps applied
- [ ] Test PDF export shows "2026"
- [ ] Test Excel export shows "2026"

## Tool 5: Brutto-Netto-Rechner

### Files to Update

1. `v2/pages/tools_bruttonettorechner.php` (inline JS)

### Exact Changes

**File: `v2/pages/tools_bruttonettorechner.php`**

- Line 756: Comment `2025` → `2026`
- 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 806: Comment `Grundfreibetrag: €12,096 (2025)` → `€12,348 (2026)`
- Line 807: Comment `Kinderfreibetrag: €6,672 (2025)` → `€6,828 (2026)`
- Line 1067: H1 title: "2025" → "2026"
- Description: "2025" → "2026"
- FAQs: Review and update year references

### Testing Requirements

- [ ] Test calculation with 5000€ brutto
- [ ] Test all tax classes
- [ ] Test with children (Kindergeld vs. Kinderfreibetrag)
- [ ] Verify BBG limits applied correctly
- [ ] Verify tax constants in calculations
- [ ] Test PDF export shows "2026"

## Tool 6: TVöD-SuE Gehaltsrechner

### Files to Update

1. `v2/pages/tools_tvoed_sue.php` (embedded data)

### Exact Changes

**File: `v2/pages/tools_tvoed_sue.php`**

- Line 884: `version: "2026-01-20"` → `"2026-01-01"`
- Lines 892-927: `tabelle` object → Update to 2026 Entgelttabellen (verify from official sources)
- Lines 936-950+: `sue_zulage` object → Verify 2026 values
- Lines 950+: `zeitzuschlaege` object → Verify unchanged
- Line 1673: H1 title: "2025" → "2026"
- Description: "2025" → "2026"
- FAQs: Review and update year references

### Testing Requirements

- [ ] Test salary calculation with 2026 Entgelttabellen
- [ ] Verify SuE-Zulage applied correctly
- [ ] Verify Zeitzuschläge calculated correctly
- [ ] Test Stufen-Tracking
- [ ] Verify Jahressonderzahlung calculation

## Tool 7: PayPal Gebührenrechner

### Files to Update

1. `v2/js/tools-paypal-calculator.js`
2. `v2/api/paypal_fees_config.json`
3. `v2/pages/tools_paypal_gebuhrenrechner.php`

### Exact Changes

**File: `v2/api/paypal_fees_config.json`**

- `lastUpdated`: Verify if PayPal fees changed
- `paypalPdfVersion`: Update date if changed

**File: `v2/pages/tools_paypal_gebuhrenrechner.php`**

- Description: "2025" → "2026"
- Content sections: All "2025" → "2026"
- FAQs: Review and update year references

### Testing Requirements

- [ ] Test all transaction types
- [ ] Verify fee calculations
- [ ] Test export functionality

## Tool 8: Mehrwertsteuer-Rechner

### Files to Update

1. `v2/pages/tools_mehrwertsteuer_rechner.php` (inline JS)

### Exact Changes

**File: `v2/pages/tools_mehrwertsteuer_rechner.php`**

- Content sections: Add note about restaurant exception being permanent (7%)
- FAQs: Review and update if needed

### Testing Requirements

- [ ] Test all 3 modes
- [ ] Verify VAT rates (19%/7%)
- [ ] Test export functionality

## Tools 9-17: Remaining Tools

### Files to Update

- Review each tool for "2025" references
- Update year references to "2026"
- Verify no law changes affecting calculations

### Tools:

9. Prozentrechner
10. Zinseszinsrechner (Basiszins update needed)
11. Industrieminuten-Rechner
12. Arbeitstage-Rechner (Holidays 2026 update needed)
13. Urlaubsanspruch-Rechner
14. Zuschlagsrechner
15. Kostenrechner
16. ROI-Rechner Schichtplanung
17. Arbeitszeitrechner (Holidays 2026 update needed)

### Special Updates Required

**Zinseszinsrechner:**

- Line 1177: `baseRate: 2.53` → Verify 2026 Basiszins
- Line 5062: H1 title: "2025" → "2026"
- Line 7070: Content: Update Basiszins reference

**Arbeitstage-Rechner:**

- Update holiday data for 2026 (if using API, verify it's updated)

**Arbeitszeitrechner:**

- Lines 156-172: `holidays2025` → `holidays2026`
- Update all holiday dates for 2026
- PDF export: Update header from "2025" → "2026"

## Testing Plan

### Pre-Update Testing

- Test all tools with 2025 values
- Document baseline functionality
- Identify any existing issues

### Post-Update Testing

- Test each tool after update
- Verify 2026 values applied correctly
- Verify calculations accurate
- Verify content updated

### Regression Testing

- Test all tools after all updates
- Verify no regressions
- Verify performance maintained

## Deployment Plan

### Phase 1: High Priority Tools (Week 1)

1. Minijob-Rechner
2. Stundenlohnrechner
3. Midijob-Rechner
4. Arbeitslosengeld-Rechner
5. Brutto-Netto-Rechner

### Phase 2: Medium Priority Tools (Week 2)

6. TVöD-SuE Gehaltsrechner
7. PayPal Gebührenrechner
8. Mehrwertsteuer-Rechner

### Phase 3: Low Priority Tools (Week 3)

9-17. Remaining tools

### Phase 4: Final Testing & Deployment (Week 4)

- Comprehensive testing
- Fix any issues
- Deploy all updates

## Success Criteria

- ✅ All constants updated to 2026 values
- ✅ All content shows "2026"
- ✅ All calculations accurate
- ✅ All exports show "2026"
- ✅ No regressions introduced
- ✅ All tests passing