NEW – FOR FREELANCERS • Income tax optional: payroll for freelancers withholds no tax. Income tax can now be switched off in the settings for freelancers; the app then shows the net before tax. • Flat rates under § 17 EStG: instead of the fixed 12 %, choose the small basic lump sum (6 %) or the large one (12 % until 2024, 13.5 % in 2025, 15 % from 2026) under § 17 (1), or the small business flat rate under § 17 (3a) (45 %, 20 % for service businesses, from 2020), each with the year's maximum amounts. The lump sum is calculated from operating income; social insurance remains deductible in addition. New calculations start without a lump sum, existing ones keep the large basic lump sum. • Turnover limits: if operating income exceeds the limit of the chosen flat rate (small business from 2025 including the 10 % tolerance), no lump sum is applied; the settings say so in the footer. • The detailed results name the chosen variant and show the deducted lump sum. CHANGED • For freelancers the commuting allowance (home to workplace) is an expense reimbursement like those under § 26: not taxable and outside the base of the lump sum, because travel costs of the same amount are a business expense. Previously it counted as income. For employees and workers it remains liable to wage tax as before. BUG FIXES • iPhone Duo: on the outer display the calculation's header slipped under the navigation bar. • Detailed results: labels with a sign (“- Social insurance:”) no longer wrap awkwardly, and a stray dot above the result table is gone.

• 6.1.1: overtime at 100 % stays tax-free up to half the base pay under § 68 (2) once the § 68 (1) allowance is used up – as before version 6.0.

**Improved** - Considerably faster calculation: result, gross/net chart, salary table and the net → gross calculation (especially for freelancers) respond noticeably quicker. The speed-up changes no result. - When switching between views, the app only recalculates if an input has changed. - The detailed results open faster. - The result table adapts to the space available – on iPad next to the sidebar, in Split View, in portrait and landscape: it shows as many columns as fit completely, and the columns of both sections line up. - The gross/net chart, too, follows its own space rather than the window: on iPad next to the sidebar the legend moves below the chart when there is more room there. Shared or printed as a PDF, it is always laid out for a portrait page. - Large text: the result table grows with the chosen text size, long labels wrap instead of being cut short; at large text sizes the amounts are shown below the label, at the largest each amount on its own line with the column name. - If a calculation fails, the app now says so instead of silently keeping the values of the last calculation. - VoiceOver: input fields and the salary slider are labelled, the slider reads out the amount; the result table reads each row with its column names ("Month … Year …"), the chart reads net pay and personnel costs in euros and the tax ratio in percent. **Bug fixes** - Net → gross: if several gross amounts lead to the same net – at the marginal earnings threshold and the steps of unemployment insurance – the app now always shows the smallest. Previously, for instance, a higher salary with social insurance could come out instead of a marginal one. - Detailed results: the spacing before the employer section was missing. - iPad: next to the sidebar the result table showed too many columns; the amounts were shrunk and ran into each other. - Mac: when an input sheet opened, the value in its first field disappeared – in the benefit-in-kind calculator, for instance, the purchase price of the company car – and was not saved when saving without moving to another field.

- Tax year 2027 (provisional): Family Bonus Plus also split 75 : 25, active pension with activity allowance, higher unemployment insurance for new low-income employments, telework allowance as ongoing pay. - Apprentices (from 2019) with their own social insurance rates, and deferred pension with half pension insurance (2019–2026). - “Additional pay” as a list you put together yourself: 43 templates from the wage type catalogue – bonuses, commissions, tax-free benefits, allowances, benefits in kind, expense reimbursements – each with a practical example and the limit of the selected year. - Custom wage types with a name of your choice and your own treatment in tax and social insurance. - Benefit-in-kind calculator for company car, company flat, employer loan, parking space and full board and lodging – with the calculation shown step by step. - Holiday bonus and Christmas bonus can be switched individually and set freely, also as a multiple of the monthly pay including regular allowances. - Default settings: set overheads, profit mark-up and other business values once for all calculations; individual calculations may differ. - Result and report show every payment in a row of its own, plus the social insurance share the employer bears under § 53 ASVG. **Improved** - New calculation engine: the app works through every year from 2009 to 2027 month by month – with changes in the middle of a year (e.g. retirees' health insurance from June 2025, commuter supplement May 2022 to June 2023), the recalculation under § 77 (4) EStG and the allowance for DB, DZ and municipal tax in one-person businesses. - The settings explain every switch with its effect and a practical example. - The help has been completely revised. - Before loading a file that replaces all calculations, the app asks first; unreadable files are reported. - “Done” above the keyboard now also closes it in the input sheets (benefit in kind, edit position, custom wage type). - Mac: menu items “Settings …” (⌘,), “Open calculations…” and “Save calculations under…”, larger type in the result, a context menu in the list of calculations; content no longer scrolls underneath the title bar. - Values of earlier years corrected, among them the night hard work contribution 2009–2012, the commuter allowance before 2013, the contribution of temporary-work agencies since April 2017 and the employer's fee for marginal employment up to 2015. **Changed** - “Addons” is now called “Additional pay”; the former fields are taken over automatically as positions. - You now choose the language in the default settings (iPhone/iPad: gear button in the list of calculations, Mac: Settings…). - Overheads, profit mark-up, employer's fee, education fund surcharge and the reduced DB are now found under “Business values”. **Bug fixes** - The Family Bonus Plus for children over 18 was too low from 2024. - The extra-work premium under the collective agreement was capped at 25 % when part-time extra work applied at the same time. - Gross/Net chart: zigzag line, missing legend and swapped colours fixed. - English labels revised throughout, among them pension insurance, vacation, public holidays and the Vienna employer levy. - Minor corrections to English texts and to the display in Dark Mode.

The language can now be switched directly in the settings – no app restart required any more. Entries are saved automatically in the background. Bug fixes: The 2026 commuter compensation amount was set to €351 instead of €357. Input fields reset their value to 0 when left without an entry. Fixed crashes, among them when printing on macOS. Saved calculations are better protected against data loss. Public holidays were calculated incorrectly with a differing system calendar. Numerous corrections to the English texts and to individual result rows.

1. Increase of the commuter euro to 6 EUR 2. In 2026, 50% overtime bonuses for the first 15 overtime hours, up to a maximum of 170 EUR, will be treated as tax-free. 3. Surcharge to the housing subsidy contribution for Vienna from 1 January 2026 amounting to 0.5% (50/50 DG,DN)

provisional calculations for 2026!

New calculation period "2025 from June 1st" (selectable in the settings) takes into account the increase in the health insurance contribution for pensioners to 6%.

Bugfixes for loading and saving calculations!

Correction of the employer's fee!

preliminary calculations for 2025 added!

Correction of the unemployment insurance rate!

Update of the rates for the surcharge to the employer contribution 2024!

1. Reduction of unemployment insurance contributions! 2. iOS-Version 17.0 required!

Preliminary calculations for 2024 added!

Some amount entries were not accepted correctly!

bug fixes while adding new calculations!

1. Multiple calculation variants can now be created! Press the back button at the top left corner or on iPad open the left area to add new calculations! 2. Program is completely rewritten and needs iOS-Version 16 and MacOS Version 13.0 and newer!

small bugfixes!

small bug fixes!

Preliminary calculations for year 2023 enabled! (includes 'Inflation relief package') In the settings you can optionally enable the reduced employer contribution (3.7%) for the years 2023 and 2024.

small bugfixes!

Fixed a bug while calculating net to gross in connection with the commuting allowance!

The increased commuting allowance and the commuter Euro will be considered! You can switch this off in the settings of the commuting allowance if needed.

Overtime hours will not be rounded anymore!