# TVöD-SuE Calculation Impact Analysis

**Last Updated:** 2026-01-07  
**Effective Date:** May 1, 2026 (Entgelttabelle), January 1, 2026 (Jahressonderzahlung)

## Overview

This document analyzes how the May 2026 Entgelttabelle changes and Jahressonderzahlung changes affect calculator results and formulas.

## Entgelttabelle Impact

### Change Summary

- **Increase:** 2.8% linear increase across all Entgeltgruppen and Stufen
- **Effective Date:** May 1, 2026
- **Impact:** All Tabellenentgelt values increase

### Formula Impact

**Current Formula (Line 1203):**

```javascript
const tabellenentgelt =
  this.tvoedData.tabelle[this.tarifbereich][this.sGruppe][
    this.stufe.toString()
  ];
```

**Impact:** No formula change needed. Only the data values in `tabelle` object change.

**Example Calculation:**

**Before (S2 Stufe 1, VKA):**

- Tabellenentgelt: 2.829,14 €

**After (S2 Stufe 1, VKA):**

- Tabellenentgelt: 2.908,36 €
- Increase: +79,22 € (+2.8%)

### Cascading Impact

Since Tabellenentgelt is the base for many calculations, the 2.8% increase affects:

1. **Grund-Stundenlohn (Line 1208):**

   ```javascript
   const grundStundenlohn = tabellenentgelt / standardMonatsstunden;
   ```

   - Impact: Increases by 2.8%

2. **Zeitzuschläge (Lines 1231-1281):**

   - Nacht: `grundStundenlohn * 0.20 * stunden`
   - Sonntag: `grundStundenlohn * 0.25 * stunden`
   - Feiertag: `grundStundenlohn * 1.35 * stunden`
   - Impact: All Zeitzuschläge increase by 2.8%

3. **Überstunden (Line 1286):**

   ```javascript
   const ueberstundenBetrag =
     grundStundenlohn * ueberstundenStunden * ueberstundenFaktor;
   ```

   - Impact: Increases by 2.8%

4. **Monatsbrutto (Line 1289):**

   ```javascript
   let monatsbrutto =
     tabellenentgelt +
     sueZulage +
     funktionszulagenSumme +
     zuschlageSumme +
     ueberstundenBetrag;
   ```

   - Impact: Increases by ~2.8% (SuE-Zulage and Funktionszulagen unchanged)

5. **Jahressonderzahlung (Line 1303):**

   ```javascript
   jahressonderzahlung = tabellenentgelt * jszProzentsatz;
   ```

   - Impact: Increases by 2.8% × new percentage (90% or 85%)

6. **Jahresbrutto (Lines 1313-1314):**
   ```javascript
   const jahresbruttoOhneJSZ = monatsbrutto * 12;
   const jahresbruttoMitJSZ = jahresbruttoOhneJSZ + jahressonderzahlung;
   ```
   - Impact: Significant increase due to both Entgelttabelle and Jahressonderzahlung changes

## Jahressonderzahlung Impact

### Change Summary

- **EG 1-8:** 25% → 90% (+260% increase)
- **EG 9-11:** 30% → 85% (+183% increase)
- **EG 12-13:** 35% → 85% (+143% increase)
- **EG 14-15:** 40% → 85% (+113% increase)
- **Effective Date:** Calendar year 2026 (January 1, 2026)

### Formula Impact

**Current Formula (Lines 1296-1310):**

```javascript
const egCluster = this.tvoedData.eg_mapping[this.sGruppe];
jszProzentsatz =
  this.tvoedData.jahressonderzahlung[this.tarifbereich][egCluster];
jahressonderzahlung = tabellenentgelt * jszProzentsatz;
if (this.beschaeftigungsanteil < 100) {
  jahressonderzahlung =
    jahressonderzahlung * (this.beschaeftigungsanteil / 100);
}
```

**Impact:** No formula change needed. Only the percentage values in `jahressonderzahlung` object change.

### Calculation Examples

**Example 1: S2 Stufe 1, VKA, 100% Beschäftigungsumfang**

**Before:**

- Tabellenentgelt: 2.829,14 €
- Jahressonderzahlung: 2.829,14 € × 0.25 = 707,29 €
- Jahresbrutto: (2.829,14 € × 12) + 707,29 € = 34.656,97 €

**After:**

- Tabellenentgelt: 2.908,36 € (+2.8%)
- Jahressonderzahlung: 2.908,36 € × 0.90 = 2.617,52 € (+270%)
- Jahresbrutto: (2.908,36 € × 12) + 2.617,52 € = 37.517,84 € (+8.3%)

**Example 2: S9 Stufe 3, VKA, 100% Beschäftigungsumfang**

**Before:**

- Tabellenentgelt: 4.053,20 €
- Jahressonderzahlung: 4.053,20 € × 0.30 = 1.215,96 €
- Jahresbrutto: (4.053,20 € × 12) + 1.215,96 € = 49.854,36 €

**After:**

- Tabellenentgelt: 4.166,69 € (+2.8%)
- Jahressonderzahlung: 4.166,69 € × 0.85 = 3.541,69 € (+191%)
- Jahresbrutto: (4.166,69 € × 12) + 3.541,69 € = 53.541,97 € (+7.4%)

**Example 3: S18 Stufe 6, VKA, 100% Beschäftigungsumfang**

**Before:**

- Tabellenentgelt: 6.773,65 €
- Jahressonderzahlung: 6.773,65 € × 0.40 = 2.709,46 €
- Jahresbrutto: (6.773,65 € × 12) + 2.709,46 € = 83.993,26 €

**After:**

- Tabellenentgelt: 6.963,31 € (+2.8%)
- Jahressonderzahlung: 6.963,31 € × 0.85 = 5.918,81 € (+118%)
- Jahresbrutto: (6.963,31 € × 12) + 5.918,81 € = 89.478,53 € (+6.5%)

### Part-Time Impact

**Example: S2 Stufe 1, VKA, 50% Beschäftigungsumfang**

**Before:**

- Tabellenentgelt: 2.829,14 € × 0.50 = 1.414,57 €
- Jahressonderzahlung: (2.829,14 € × 0.25) × 0.50 = 353,64 €
- Jahresbrutto: (1.414,57 € × 12) + 353,64 € = 17.328,48 €

**After:**

- Tabellenentgelt: 2.908,36 € × 0.50 = 1.454,18 €
- Jahressonderzahlung: (2.908,36 € × 0.90) × 0.50 = 1.308,76 €
- Jahresbrutto: (1.454,18 € × 12) + 1.308,76 € = 18.758,92 € (+8.3%)

**Impact:** Part-time calculations maintain proportional increases.

## Combined Impact Analysis

### Annual Gross Salary Increase

The combination of Entgelttabelle increase (2.8%) and Jahressonderzahlung increase (113-270%) results in significant annual gross salary increases:

| S-Gruppe | Stufe | Old Jahresbrutto | New Jahresbrutto | Increase    | % Increase |
| -------- | ----- | ---------------- | ---------------- | ----------- | ---------- |
| S2       | 1     | 34.656,97 €      | 37.517,84 €      | +2.860,87 € | +8.3%      |
| S2       | 6     | 40.175,40 €      | 43.300,20 €      | +3.124,80 € | +7.8%      |
| S9       | 3     | 49.854,36 €      | 53.541,97 €      | +3.687,61 € | +7.4%      |
| S18      | 6     | 83.993,26 €      | 89.478,53 €      | +5.485,27 € | +6.5%      |

**Key Observations:**

1. Lower S-Gruppen see higher percentage increases (due to larger Jahressonderzahlung percentage increase)
2. Higher S-Gruppen see larger absolute increases (due to higher base salaries)
3. All employees see significant increases in annual gross salary

## Net Calculation Impact

### Current Net Calculation (Lines 1316-1409)

The net calculation uses simplified tax formulas. The impact of Entgelttabelle and Jahressonderzahlung changes:

**Impact on Net Salary:**

1. **Higher Gross = Higher Taxes:**

   - Lohnsteuer increases (progressive tax brackets)
   - Solidaritätszuschlag may apply (threshold: €20,350 for singles)
   - Sozialversicherung increases (capped at BBG)

2. **Net Increase Still Significant:**
   - Despite higher taxes, net salary increases substantially
   - Jahressonderzahlung increase more than compensates for tax increases

**Example: S2 Stufe 1, VKA, 100%, SK 1, gesetzlich versichert**

**Before:**

- Monatsbrutto: 2.829,14 €
- Jahresbrutto: 34.656,97 €
- Estimated Net: ~2.100,00 €/month

**After:**

- Monatsbrutto: 2.908,36 € (+2.8%)
- Jahresbrutto: 37.517,84 € (+8.3%)
- Estimated Net: ~2.150,00 €/month (+2.4%)

## Edge Cases

### Edge Case 1: Minimum Values

- **S2 Stufe 1:** Lowest Entgelttabelle value
- **Impact:** Still sees 2.8% increase and 260% Jahressonderzahlung increase
- **Result:** Significant percentage increase in annual gross

### Edge Case 2: Maximum Values

- **S18 Stufe 6:** Highest Entgelttabelle value
- **Impact:** 2.8% increase and 113% Jahressonderzahlung increase
- **Result:** Largest absolute increase in annual gross

### Edge Case 3: Part-Time (10%)

- **Impact:** All calculations scale proportionally
- **Result:** Maintains same percentage increases

### Edge Case 4: Part-Time (200%)

- **Impact:** All calculations scale proportionally
- **Result:** Maintains same percentage increases

### Edge Case 5: Bund S15-S18 Placeholder Values

- **Current:** Placeholder values don't match VKA
- **After:** Should match VKA values
- **Impact:** Corrects calculation errors for Bund S15-S18

## Test Cases

### Test Case 1: Basic Calculation

**Input:** S2, Stufe 1, VKA, 100%, no extras
**Expected:**

- Tabellenentgelt: 2.908,36 €
- Jahressonderzahlung: 2.617,52 €
- Jahresbrutto: 37.517,84 €

### Test Case 2: High S-Gruppe

**Input:** S18, Stufe 6, VKA, 100%, no extras
**Expected:**

- Tabellenentgelt: 6.963,31 €
- Jahressonderzahlung: 5.918,81 €
- Jahresbrutto: 89.478,53 €

### Test Case 3: Part-Time

**Input:** S2, Stufe 1, VKA, 50%, no extras
**Expected:**

- Tabellenentgelt: 1.454,18 €
- Jahressonderzahlung: 1.308,76 €
- Jahresbrutto: 18.758,92 €

### Test Case 4: With Zeitzuschläge

**Input:** S2, Stufe 1, VKA, 100%, 10 Nachtstunden
**Expected:**

- Tabellenentgelt: 2.908,36 €
- Zeitzuschläge: ~14,91 € (based on new Grund-Stundenlohn)
- Jahressonderzahlung: 2.617,52 €

### Test Case 5: Bund S15-S18

**Input:** S15, Stufe 1, Bund, 100%, no extras
**Expected:**

- Tabellenentgelt: 4.112,68 € (matches VKA)
- Jahressonderzahlung: 3.495,78 €
- Jahresbrutto: 52.647,94 €

## Formula Verification

### No Formula Changes Required

All calculation formulas remain unchanged. Only data values need updates:

1. ✅ `tabellenentgelt` calculation: No change
2. ✅ `grundStundenlohn` calculation: No change
3. ✅ `jahressonderzahlung` calculation: No change
4. ✅ `monatsbrutto` calculation: No change
5. ✅ `jahresbrutto` calculation: No change
6. ✅ Part-time scaling: No change
7. ✅ Zeitzuschläge calculation: No change

## Summary

**Key Impacts:**

1. **Entgelttabelle:** 2.8% increase affects all base calculations
2. **Jahressonderzahlung:** 113-270% increase dramatically increases annual gross
3. **Combined Effect:** 6.5-8.3% increase in annual gross salary
4. **Net Impact:** Significant net salary increases despite higher taxes
5. **No Formula Changes:** Only data value updates required

**Testing Priority:**

1. Verify Entgelttabelle values match new values
2. Verify Jahressonderzahlung calculations with new percentages
3. Test part-time calculations maintain proportionality
4. Test Bund S15-S18 calculations (placeholder replacement)
5. Verify edge cases (minimum/maximum values)