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["Pensionserhöhung um (14 mal jährl.)",null,null,null,"GSVG"]
[null,null,null,null,"ASVG"]
["Jahr",2023,null,null,"Höchst BMG"]
["jährliches Bruttoeinkommen (Kz 210)",120000,null,2023,81900]
["Höchstbemessungsgrundlage ",{"$f":"VLOOKUP(B7,HBGL!A:B,2,FALSE)","v":81900},null,2024,84840]
["Teilgutschrift für Pensionskonto",{"$f":"IF(B8>B9, B9*0.0178,B8*0.0178)","v":1457.82},null,2025,90300]
["Pensionserhöhung um (14 mal jährl.)",{"$f":"B10/14","v":104.13},null,2026,97020]
[null,null,null,2027]
["Betriebliches Mitarbeiter- und Selbständigenvorsorgegesetz"]
[]
["Betragsssatz 1,53 % vom Bruttogehalt einschließlich Sonderzahlungen (§ 6 BMVSG)"]
["Für Selbständige gilt die allgemeine Höchstbemessungsgrundlage"]
["nicht aber für Angestellte und Arbeiter"]
[]
["Beiträge zur Mitarbeitervorsorge jährlich",{"$f":"B8*0.0153","v":1836}]
["Beiträge zur Selbständigenvorsorge jährlich",{"$f":"IF(B9>B8, B9*0.0153,B9*0.0143)","v":1171.17}]

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["JAHR","HBGL"]
[2023,81900]
[2024,84840]
[2025,90300]
[2026,97020]