# Issues Found - 2026 Calculator Analysis

**Date:** 2026-01-07  
**Purpose:** Document all issues, inconsistencies, and values needing verification

## Critical Issues

### 1. Midijob Calculator - Multiple "2025" References

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

**Issues:**

- Line 5: Description says "2025"
- Line 99: `werbungskosten: 1230` - comment says "2025"
- Line 100: `sonderausgaben: 36` - comment says "2025"
- Line 102: Social security rates comment says "2025"
- Line 106: `pflegeversicherung: 3.6%` - comment says "2025"
- Line 181: `zusatzbeitrag` comment says "2025 average"
- Line 195: Solidaritätszuschlag comment says "2025"
- Line 197: `freigrenze: 18130` - comment says "2025"
- Line 221: Gleitzone calculation comment says "2025 Formula"
- Line 222: F-Factor comment says "2025"
- Line 228: Comment says "Official 2025 Gleitzone calculation"
- Line 294: Pflegeversicherung rate comment says "2025"
- Line 300: Childless surcharge comment says "2025"
- Line 338: Tax formula comment says "2025"
- Line 372: SK 2 Entlastungsbetrag comment says "2025"
- Line 456: CSV export header says "2025"
- Line 477: CSV export says "F-Faktor 2025"
- Line 507: CSV export says "F-Faktor 2025"
- Line 698: PDF export says "Gleitzone 2025"
- Line 701: PDF export says "F-Faktor 2025"
- Line 803: PDF export header says "2025"
- Line 863: PDF export says "F-Faktor 2025"

**Action Required:**

- Update all "2025" references to "2026" or remove year references
- Verify all values are correct for 2026
- Update CSV/PDF export headers

---

### 2. Solidaritätszuschlag Freigrenze Discrepancy

**Issue:** Two different values found in code:

1. **Midijob Calculator** (`v2/js/tools-midijob-calculator.js` line 197):

   - `freigrenze: 18130` (comment says "2025 Freigrenze (unchanged)")

2. **Brutto-Netto Calculator** (`v2/pages/tools_bruttonettorechner.php` line 769-770):
   - `solidarityThreshold: 19950` (singles)
   - `solidarityThresholdMarried: 39900` (married)
   - Comments say "CORRECT"

**Research Needed:**

- Verify official 2026 Solidaritätszuschlag Freigrenze
- Determine if 18130 or 19950/39900 is correct
- Update incorrect value(s)

---

### 3. Tax Formula Discrepancy

**Issue:** Two different tax formulas found:

1. **Midijob Calculator** (`v2/js/tools-midijob-calculator.js` lines 338-358):

   - Uses zones: ≤17005, 17005-68429, 68429-277825, >277825
   - Comment says "Official progressive tax formula 2025"

2. **Brutto-Netto Calculator** (`v2/pages/tools_bruttonettorechner.php` lines 854-865):
   - Uses zones: ≤12348, 12348-68429, 68429-277825, >277825
   - Comment says "German tax brackets for 2026 - FINAL OFFICIAL VALUES"

**Research Needed:**

- Verify official 2026 tax brackets
- Determine which formula is correct
- Update incorrect formula

---

## Values Needing Verification

### Tax Constants

1. **Arbeitnehmer-Pauschbetrag (werbungskosten):**

   - Midijob: `1230` €/year (comment says "2025")
   - **Status:** ⚠️ Needs verification

2. **Sonderausgaben-Pauschbetrag:**

   - Midijob: `36` €/year (comment says "2025")
   - **Status:** ⚠️ Needs verification

3. **Solidaritätszuschlag Freigrenze:**

   - Midijob: `18130` € (comment says "2025")
   - Brutto-Netto: `19950` € singles, `39900` € married
   - **Status:** ⚠️ Discrepancy - needs verification

4. **Tax Brackets:**

   - Midijob: Zone 2 starts at ≤17005
   - Brutto-Netto: Zone 2 starts at ≤12348
   - **Status:** ⚠️ Discrepancy - needs verification

5. **SK 2 Entlastungsbetrag (Single Parent Relief):**
   - Midijob: `4260` € (comment says "2025")
   - **Status:** ⚠️ Needs verification

### Social Security Rates

1. **Rentenversicherung:**

   - Midijob: `18.6%` (comment says "2025")
   - Brutto-Netto: `18.6%` total, `9.3%` employee
   - **Status:** ⚠️ Comment needs update, value likely correct

2. **Arbeitslosenversicherung:**

   - Midijob: `2.6%` (comment says "2025")
   - Brutto-Netto: `2.6%` total, `1.3%` employee
   - **Status:** ⚠️ Comment needs update, value likely correct

3. **Krankenversicherung:**

   - Midijob: `14.6%` (comment says "2025")
   - Brutto-Netto: `14.6%` total, `7.3%` employee
   - **Status:** ⚠️ Comment needs update, value likely correct

4. **Pflegeversicherung:**
   - Midijob: `3.6%` base, `4.2%` childless 23+ (comment says "2025")
   - Brutto-Netto: `3.4%` with children, `3.75%` without children
   - **Status:** ⚠️ Discrepancy - needs verification

### Gleitzone F-Factor

1. **F-Factor:**
   - Midijob: `0.6683` (comment says "2025")
   - **Status:** ⚠️ Comment needs update, value likely correct

---

## Summary

### Critical (Must Fix):

1. ✅ Update all "2025" references in Midijob calculator
2. ⚠️ Resolve Solidaritätszuschlag Freigrenze discrepancy
3. ⚠️ Resolve tax formula discrepancy
4. ⚠️ Resolve Pflegeversicherung rate discrepancy

### High Priority (Verify & Update):

1. ⚠️ Verify werbungskosten (1230 €)
2. ⚠️ Verify sonderausgaben (36 €)
3. ⚠️ Verify SK 2 Entlastungsbetrag (4260 €)
4. ⚠️ Verify all social security rates
5. ⚠️ Verify Gleitzone F-Factor

### Medium Priority (Update Comments):

1. Update all "2025" comments to "2026" or remove year references
2. Update CSV/PDF export headers

---

## Next Steps

1. Research official 2026 values for all constants marked ⚠️
2. Resolve discrepancies between calculators
3. Update all incorrect values
4. Fix all "2025" references
5. Update export headers
6. Create comprehensive test cases