# Immediate Updates Checklist - 2026

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

Comprehensive checklist of all tools requiring immediate updates for January 1, 2026. Prioritized by legal compliance risk.

## Priority Legend

🔴 **HIGH** - Legal compliance risk, affects calculations  
🟡 **MEDIUM** - Content accuracy, user trust  
🟢 **LOW** - Cosmetic updates, no functional impact

---

## 🔴 HIGH PRIORITY (Legal Compliance Risk)

### 1. Minijob-Rechner

**Files to Update:**

- `v2/js/minijob/constants.js`
- `v2/js/minijob/calculator.js`
- `v2/pages/tools_minijob_rechner.php`

**Constants/Values:**

- [ ] `MINDESTLOHN`: 12.82 → 13.90 €/hour ✅ VERIFIED
- [ ] `MINIJOB_GRENZE`: 556 → ~602 (pending verification from Minijob-Zentrale)
- [ ] `PREVIOUS_GRENZE`: 538 → 556 (2025 value)
- [ ] Default `stundenlohn` in Advanced mode: 12.82 → 13.90
- [ ] Verify employer contribution rates (typically stable) ✅ VERIFIED

**Content:**

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

**Status:** Meta tags already updated to 2026 ✅

---

### 2. Stundenlohnrechner

**Files to Update:**

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

**Constants/Values:**

- [ ] `RATES_2025.MINDESTLOHN`: 12.82 → 13.90 €/hour ✅ VERIFIED
- [ ] `RATES_2025.MINIJOB_LIMIT`: 556 → ~602 (pending verification)
- [ ] `RATES_2025.GKV_BBG`: 5512.50 → 5812.50 €/month ✅ VERIFIED (69,750€/year)
- [ ] `RATES_2025.RV_BBG`: 8050 → 8450 €/month ✅ VERIFIED (101,400€/year)
- [ ] Verify social security rates (GKV, RV, ALV, Pflege) ✅ VERIFIED (unchanged)
- [ ] Update `RATES_2025` object name to `RATES_2026` (or keep name but update values and comments)

**Content:**

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

---

### 3. Midijob-Rechner

**Files to Update:**

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

**Constants/Values:**

- [ ] `midijobUntergrenze`: 556.01 → ~602.01 (pending verification)
- [ ] `midijobObergrenze`: 2000 (verify unchanged)
- [ ] `gleitzoneFactorF`: 0.6683 (verify 2026 value)
- [ ] `minijobGrenze`: 556 → ~602 (pending verification)
- [ ] `grundfreibetrag`: 12096 → 12348 ✅ VERIFIED
- [ ] `kinderfreibetrag`: 6612 → 6828 ✅ VERIFIED (Note: code shows 6612, should be 6672 for 2025, then 6828 for 2026)
- [ ] `werbungskosten`: 1230 (verify unchanged)
- [ ] `sonderausgaben`: 36 (verify unchanged)
- [ ] Social security rates: Verify 2026 values ✅ VERIFIED (unchanged)
- [ ] `zusatzbeitrag`: 2.5% (verify unchanged)

**Content:**

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

---

### 4. Arbeitslosengeld-Rechner

**Files to Update:**

- `v2/js/arbeitslosengeld/constants.js`
- `v2/js/arbeitslosengeld/calculator.js`
- `v2/pages/tools_arbeitslosengeld_rechner.php`

**Constants/Values:**

- [ ] `MAX_ALG_WEST`: 2390 (verify 2026 value - pending verification)
- [ ] `MAX_ALG_EAST`: 2320 (verify 2026 value - pending verification)
- [ ] `FREIBETRAG`: 165 (verify unchanged - typically stable)
- [ ] Verify ALG percentage rates (60%/67%) unchanged ✅ VERIFIED
- [ ] Verify side income reduction rates unchanged ✅ VERIFIED

**Content:**

- [ ] Title: Already "2026" ✅
- [ ] Description: "2025" → "2026"
- [ ] Content sections: All "2025" → "2026"
- [ ] FAQs: Review and update year references (20 FAQs)

---

### 5. Brutto-Netto-Rechner

**Files to Update:**

- `v2/pages/tools_bruttonettorechner.php`
- JavaScript: Inline or external (verify)

**Constants/Values:**

- [ ] Social security rates: Verify 2026 values ✅ VERIFIED (unchanged)
- [ ] BBG values: GKV (5812.50€/month = 69,750€/year), RV (8450€/month = 101,400€/year) ✅ VERIFIED
- [ ] Tax constants: Grundfreibetrag (12096 → 12348), Kinderfreibetrag (6672 → 6828), Kindergeld (255 → 259) ✅ VERIFIED
- [ ] Kirchensteuer rates: Verify unchanged ✅ VERIFIED
- [ ] Solidaritätszuschlag: Verify unchanged ✅ VERIFIED

**Content:**

- [ ] Title: Already "2026" ✅
- [ ] Description: "2025" → "2026"
- [ ] Content sections: All "2025" → "2026"
- [ ] FAQs: Review and update year references

---

## 🟡 MEDIUM PRIORITY (Content Accuracy)

### 6. TVöD-SuE Gehaltsrechner

**Files to Update:**

- `v2/pages/tools_tvoed_sue.php`
- JavaScript: Inline or external (verify)

**Constants/Values:**

- [ ] SuE-Zulage: Verify 2026 value
- [ ] Entgelttabellen: Update to 2026 tables
- [ ] Jahressonderzahlung: Verify calculation unchanged
- [ ] Zeitzuschläge: Verify rates unchanged

**Content:**

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

**Action Required:** Verify official 2026 TVöD-SuE updates from official sources

---

### 7. PayPal Gebührenrechner

**Files to Update:**

- `v2/js/tools-paypal-calculator.js`
- `v2/pages/tools_paypal_gebuhrenrechner.php`

**Constants/Values:**

- [ ] Verify PayPal fee rates unchanged for 2026
- [ ] Verify currency conversion rates logic unchanged

**Content:**

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

---

### 8. Mehrwertsteuer-Rechner

**Files to Update:**

- `v2/js/tools-mehrwertsteuer-calculator.js`
- `v2/pages/tools_mehrwertsteuer_rechner.php`

**Constants/Values:**

- [ ] VAT rates: Verify unchanged (19%/7%)
- [ ] Restaurant exception: Update content to clarify 7% is now permanent

**Content:**

- [ ] Content sections: Add note about restaurant exception being permanent
- [ ] FAQs: Review and update if needed

---

## 🟢 LOW PRIORITY (Year References Only)

### 9. Prozentrechner

**Files to Update:**

- `v2/js/tools-prozentrechner-calculator.js`
- `v2/pages/tools_prozentrechner.php`

**Constants/Values:**

- [ ] None (no law changes)

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 10. Zinseszinsrechner

**Files to Update:**

- `v2/pages/tools_zinseszinsrechner.php`

**Constants/Values:**

- [ ] Verify tax rates (Kapitalertragssteuer) unchanged
- [ ] Verify calculation logic unchanged

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 11. Industrieminuten-Rechner

**Files to Update:**

- `v2/pages/tools_industrieminuten_rechner.php`

**Constants/Values:**

- [ ] None (no law changes, conversion formula unchanged)

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 12. Arbeitstage-Rechner

**Files to Update:**

- `v2/pages/tools_arbeitstage_rechner.php`

**Constants/Values:**

- [ ] Feiertage data: Update to 2026 for all Bundesländer
- [ ] Arbeitstage calculations: Update for 2026
- [ ] Brückentage: Update to 2026

**Content:**

- [ ] Title: Already "2026" ✅
- [ ] Content sections: Update "2025" → "2026" where found
- [ ] FAQs: Review and update year references

**Action Required:** Update Feiertage JSON/data for 2026

---

### 13. Urlaubsanspruch-Rechner

**Files to Update:**

- `v2/pages/tools_urlaubsanspruchrechner.php`

**Constants/Values:**

- [ ] None (BUrlG unchanged)

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 14. Zuschlagsrechner

**Files to Update:**

- `v2/js/tools-zuschlags-calculator.js`
- `v2/pages/tools_zuschlagsrechner.php`

**Constants/Values:**

- [ ] Verify Zuschlagssätze unchanged (typically stable)

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 15. Kostenrechner

**Files to Update:**

- `v2/pages/tools_kostenrechner.php`

**Constants/Values:**

- [ ] None (general cost calculation, no specific rates)

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 16. ROI-Rechner Schichtplanung

**Files to Update:**

- `v2/pages/tools_roi_rechner_schichtplanung.php`

**Constants/Values:**

- [ ] None (ROI calculation, no law dependencies)

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

### 17. Arbeitszeitrechner

**Files to Update:**

- `v2/js/tools-arbeitszeit-calculator.js`
- `v2/pages/tools_arbeitszeitrechner.php`

**Constants/Values:**

- [ ] Verify Arbeitszeitgesetz rules unchanged

**Content:**

- [ ] Review for year references, update if found
- [ ] FAQs: Review for accuracy

---

## Summary Statistics

- **Total Tools:** 17
- **High Priority:** 5 tools
- **Medium Priority:** 3 tools
- **Low Priority:** 9 tools

## Verification Sources

Before updating, verify values from:

1. **Minijob-Zentrale:** Minijob Grenze 2026
2. **Bundesagentur für Arbeit:** ALG 1 Höchstbeträge, Midijob Gleitzone
3. **Bundesministerium für Arbeit und Soziales:** Social security rates, BBG values
4. **Bundesfinanzministerium:** Tax constants (Grundfreibetrag, etc.)
5. **TVöD/TV-L official sources:** Tariff updates
6. **PayPal official sources:** Fee changes

## Update Workflow

1. **Research Phase:** Verify all values from official sources
2. **Code Update Phase:** Update constants and calculations
3. **Content Update Phase:** Update text, FAQs, meta tags
4. **Testing Phase:** Test all calculations with 2026 values
5. **Validation Phase:** Verify schema, meta tags, content accuracy
6. **Deployment Phase:** Deploy updates

## Timeline

- **Week 1:** High priority tools (Minijob, Stundenlohn, Midijob, ALG 1, Brutto-Netto)
- **Week 2:** Medium priority tools (TVöD-SuE, PayPal, Mehrwertsteuer)
- **Week 3:** Low priority tools (content updates, year references)
- **Week 4:** Testing, validation, deployment