{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Bürgergeld","Regelbedarfe","Mehrbedarfe","Erwerbstätigenfreibeträge"],"not_rendered":{"defined_names":22,"comments":3},"read":"whole","date_system":"1900"}

{"sheet":"Bürgergeld","index":0,"n_rows":35,"n_cols":11,"rows_kept":35,"merged":[[1,1,1,3],[1,9,1,10],[2,1,2,10],[3,1,3,10]]}
["Berechnungsbogen Bürgergeld"]
["Name:",{"$nulls":7},"Datum:"]
["A","Anspruchsvoraussetzungen für jede Person prüfen"]
["B","Bedarf"]
[null,"Gesamte BG","Person 1","Person 2","Person 3","Person 4","Person 5","Person 6","Person 7","Person 8","Person 9"]
["Regelbedarfe",{"$f":"IF(SUM(C6:Z6)=0,\"\",SUM(C6:Z6))","v":""}]
["Mehrbedarfe",{"$f":"IF(SUM(C7:Z7)=0,\"\",SUM(C7:Z7))","v":""}]
["Bedarfe für Unterkunft/Heizung",{"$f":"IF(SUM(C8:Z8)=0,\"\",SUM(C8:Z8))","v":""}]
["Sonstiges",{"$f":"IF(SUM(C9:Z9)=0,\"\",SUM(C9:Z9))","v":""}]
["Summe Bedarf",{"$f":"IF(SUM(C10:K10)=0,\"\",SUM(C10:K10))","v":""},{"$f":"IF(SUM(C6:C9)=0,\"\",SUM(C6:C9))","v":""},"","","","","","","",""]
["C","Einkommen"]
["Erwerbseinkommen",{"$f":"IF(SUM(C12:Z12)=0,\"\",SUM(C12:Z12))","v":""}]
["Kindergeld",""]
["Unterhalt/svorschuss",""]
["Weiteres Einkommen…",""]
["Weiteres Einkommen…",""]
["Summe der Einkommen","",{"$f":"(IF(SUM(C12:C16)=0,\"\",SUM(C12:C16)))","v":""},{"$f":"IF(SUM(D12:D16)=0,\"\",SUM(D12:D16))","v":""},"","","","","","",""]
["D","Abesetzbeträge vom Einkommen (§ 11 b SGB II)"]
["1. Steuern",{"$f":"IF(SUM(C19:Z19)=0,\"\",SUM(C19:Z19))","v":""}]
["2. Sozialversicherungsbeiträge",{"$f":"IF(SUM(C20:Z20)=0,\"\",SUM(C20:Z20))","v":""}]
["3. Beiträge Versicherungen",""]
["4. Altersvorsorgebeiträge",""]
["5. notwendige Ausgaben fürs EK",""]
["6. Freibetrag für Erwerbstätige",""]
["7. gesetzl. Unterhaltsverpflicht.",""]
["8. BAB/Bafög berücksicht. EK",""]
["Pauschale \"Erwerbseinkommen\"",""]
["Pauschale \"Ehrenamt\"",""]
["Pauschale \"Versicherungen\"",""]
["Summe der Absetzbeträge",{"$f":"IF(SUM(C30:K30)=0,\"\",SUM(C30:K30))","v":""},{"$f":"IF(SUM(C19:C29)=0,\"\",SUM(C19:C29))","v":""},{"$f":"IF(SUM(D19:D29)=0,\"\",SUM(D19:D29))","v":""},"","","","","","",""]
["E","Vermögen"]
["F","Bedürftigkeit"]
["Summe Bedarf",{"$f":"IF(SUM(C33:Z33)=0,\"\",SUM(C33:K33))","v":""},{"$f":"C10","v":""},{"$f":"D10","v":""},"","","","","","",""]
["- anrechenbares Einkommen",{"$f":"IF(SUM(C34:Z34)=0,\"\",SUM(C34:K34))","v":""},{"$f":"IF((SUM(C12:C16)-SUM(C19:C29))=0,\"\",(SUM(C12:C16)-SUM(C19:C29)))","v":""},{"$f":"IF((SUM(D12:D16)-SUM(D19:D29))=0,\"\",(SUM(D12:D16)-SUM(D19:D29)))","v":""},"","","","","","",""]
["Leistungsanspruch",{"$f":"SUM(C35:K35)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(C6:C9)-(SUM(C12:C16)-SUM(C19:C29))","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(SUM(D6:D9)-(SUM(D12:D16)-SUM(D19:D29))<0,0,(SUM(D6:D9)-(SUM(D12:D16)-SUM(D19:D29))))","v":{"v":0,"d":"0.00 €"}},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]

{"sheet":"Regelbedarfe","index":1,"n_rows":34,"n_cols":12,"rows_kept":34,"merged":[[3,0,5,0],[3,1,5,1],[3,2,5,2],[3,3,5,3],[3,4,5,4],[3,5,5,5],[3,6,5,6]]}
["Regelbedarfe"]
[null,null,2023]
["Regelbedarfsstufen",1,2,3,4,5,6]
["Für wen?","Alleinstehende oder allein erziehende Personen; wenn Partner/in minderjährig","Volljährige Partner innerhalb von Bedarfs-gemeinschaften","Für 18 - 24 jährige im Haushalt der Eltern oder wenn ohne Zustimmung ausgezogen","Jugendliche von 14 bis 17 Jahre","Kinder von 6 - 13 Jahre","Kinder unter 6 Jahre"]
[{"$nulls":3},"Kinder von 6 bis 13 Jahren","Kinder ab Beginn des 15 LJ bis Vollendung des 25 LJ","Partner ab Beginn des 19. LJ","Partner ab Beginn des 19. LJ"]
[]
["maßgeblicher Regelbedarf (ausgewählt)",{"$f":"VLOOKUP($C$2,$A$8:$G$20,2,FALSE)","v":{"v":502,"d":"502 €"}},{"$f":"VLOOKUP($C$2,$A$8:$G$20,3,FALSE)","v":{"v":451,"d":"451 €"}},{"$f":"VLOOKUP($C$2,$A$8:$G$20,4,FALSE)","v":{"v":402,"d":"402 €"}},{"$f":"VLOOKUP($C$2,$A$8:$G$20,5,FALSE)","v":{"v":420,"d":"420 €"}},{"$f":"VLOOKUP($C$2,$A$8:$G$20,6,FALSE)","v":{"v":348,"d":"348 €"}},{"$f":"VLOOKUP($C$2,$A$8:$G$20,7,FALSE)","v":{"v":318,"d":"318 €"}}]
[2023,{"v":502,"d":"502 €"},{"v":451,"d":"451 €"},{"v":402,"d":"402 €"},{"v":420,"d":"420 €"},{"v":348,"d":"348 €"},{"v":318,"d":"318 €"}]
[2022,{"v":449,"d":"449 €"},{"v":404,"d":"404 €"},{"v":360,"d":"360 €"},{"v":376,"d":"376 €"},{"v":311,"d":"311 €"},{"v":285,"d":"285 €"}]
[2021,{"v":446,"d":"446 €"},{"v":401,"d":"401 €"},{"v":357,"d":"357 €"},{"v":373,"d":"373 €"},{"v":309,"d":"309 €"},{"v":283,"d":"283 €"}]
[2020,{"v":432,"d":"432 €"},{"v":389,"d":"389 €"},{"v":345,"d":"345 €"},{"v":328,"d":"328 €"},{"v":308,"d":"308 €"},{"v":250,"d":"250 €"}]
[2019,{"v":424,"d":"424 €"},{"v":382,"d":"382 €"},{"v":339,"d":"339 €"},{"v":322,"d":"322 €"},{"v":302,"d":"302 €"},{"v":245,"d":"245 €"}]
[2018,{"v":416,"d":"416 €"},{"v":374,"d":"374 €"},{"v":332,"d":"332 €"},{"v":316,"d":"316 €"},{"v":296,"d":"296 €"},{"v":240,"d":"240 €"}]
[2017,{"v":409,"d":"409 €"},{"v":368,"d":"368 €"},{"v":327,"d":"327 €"},{"v":311,"d":"311 €"},{"v":291,"d":"291 €"},{"v":237,"d":"237 €"}]
[2016,{"v":404,"d":"404 €"},{"v":364,"d":"364 €"},{"v":324,"d":"324 €"},{"v":306,"d":"306 €"},{"v":270,"d":"270 €"},{"v":237,"d":"237 €"}]
[2015,{"v":399,"d":"399 €"},{"v":360,"d":"360 €"},{"v":320,"d":"320 €"},{"v":302,"d":"302 €"},{"v":267,"d":"267 €"},{"v":234,"d":"234 €"}]
[2014,{"v":391,"d":"391 €"},{"v":353,"d":"353 €"},{"v":313,"d":"313 €"},{"v":296,"d":"296 €"},{"v":261,"d":"261 €"},{"v":229,"d":"229 €"}]
[2013,{"v":382,"d":"382 €"},{"v":345,"d":"345 €"},{"v":306,"d":"306 €"},{"v":289,"d":"289 €"},{"v":255,"d":"255 €"},{"v":224,"d":"224 €"}]
[2012,{"v":374,"d":"374 €"},{"v":337,"d":"337 €"},{"v":299,"d":"299 €"},{"v":287,"d":"287 €"},{"v":251,"d":"251 €"},{"v":219,"d":"219 €"}]
[2011,{"v":364,"d":"364 €"},{"v":328,"d":"328 €"},{"v":291,"d":"291 €"},{"v":287,"d":"287 €"},{"v":251,"d":"251 €"},{"v":215,"d":"215 €"}]
[]
[{"$nulls":8},2023]
[{"$nulls":8},2022,null,null,250]
["Alleinstehende",{"$f":"B7","v":{"v":502,"d":"502 €"}},null,"Arbeitslosengeld I",null,null,{"v":100,"d":"100.00 €"},null,2021,null,null,500]
["Partner",{"$f":"C7","v":{"v":451,"d":"451 €"}},null,"Krankengeld",{"$nulls":4},2020,null,null,750]
["18 - 24 Jährige oder Umzug ohne Zust.",{"$f":"D7","v":{"v":402,"d":"402 €"}},null,"Rente",{"$nulls":4},2019,null,null,1000]
["Jugendliche 14 bis 17",{"$f":"E7","v":{"v":420,"d":"420 €"}},null,"Unterhalt",{"$nulls":4},2018,null,null,1250]
["Kinder 6 bis 13",{"$f":"F7","v":{"v":348,"d":"348 €"}},null,"Unterhaltsvorschuss",null,null,{"v":30,"d":"30.00 €"},null,2017,null,null,1500]
["Kinder unter 6",{"$f":"G7","v":{"v":318,"d":"318 €"}},null,"Elterngeld",{"$nulls":4},2016,null,null,1750]
[{"$nulls":8},2015,null,null,2000]
[{"$nulls":8},2014]
[{"$nulls":8},2013]
[{"$nulls":8},2012]
[{"$nulls":8},2011]

{"sheet":"Mehrbedarfe","index":2,"n_rows":31,"n_cols":4,"rows_kept":31,"merged":[[0,0,0,3],[1,3,1,4],[2,0,2,4],[3,1,6,1],[3,2,6,2],[3,3,3,4],[4,3,4,4],[5,3,5,4],[6,3,6,4],[7,0,7,4],[8,3,8,4],[9,3,9,4],[10,3,10,4],[11,3,11,4],[12,3,12,4],[13,2,15,2],[13,3,13,4],[14,3,14,4],[15,3,15,4],[16,0,16,4],[17,1,19,1],[17,2,19,2],[20,0,20,3],[21,3,21,4],[22,3,22,4],[23,3,23,4],[27,0,27,4],[28,0,28,3],[29,0,29,4],[30,0,30,3]]}
["Mehrbedarfe"]
["Wer?","Wieviel","gesetzl. Grundlage","Betrag"]
["Werdende Mütter (ab der 13. Schwangerschaftswoche)"]
["alleinstehend/allein erziehend",{"v":0.17,"d":"17%"},"§ 21 Abs. 2",{"$f":"Regelbedarfe!B7*0.17","v":{"v":85.34,"d":"85.34 €"}}]
["mit Partner (beide vollj.)",null,null,{"$f":"Regelbedarfe!C7*0.17","v":{"v":76.67,"d":"76.67 €"}}]
["minderj. Schwangere m. Partn.",null,null,{"$f":"Regelbedarfe!D7*0.17","v":{"v":68.34,"d":"68.34 €"}}]
["RB 4",null,null,{"$f":"Regelbedarfe!E7*0.17","v":{"v":71.4,"d":"71.40 €"}}]
["Allein erziehende Elternteile"]
["1 Kind unter 7",{"v":0.36,"d":"36%"},"§ 21 Abs. 3 Nr. 1",{"$f":"B9*Regelbedarfe!B7","v":{"v":180.72,"d":"180.72 €"}}]
["1 Kind ab 7",{"v":0.12,"d":"12%"},"§ 21 Abs. 3 Nr. 2",{"$f":"B10*Regelbedarfe!B7","v":{"v":60.239999999999995,"d":"60.24 €"}}]
["2 Kinder unter 16",{"v":0.36,"d":"36%"},"§ 21 Abs. 3 Nr. 1",{"$f":"B11*Regelbedarfe!B7","v":{"v":180.72,"d":"180.72 €"}}]
["2 Kinder ab 7, davon mind. eines ab 16",{"v":0.24,"d":"24%"},"§ 21 Abs. 3 Nr. 2",{"$f":"B12*Regelbedarfe!B7","v":{"v":120.47999999999999,"d":"120.48 €"}}]
["3 Kinder davon mind. zwei unter 16",{"v":0.36,"d":"36%"},"§ 21 Abs. 3 Nr. 1",{"$f":"B13*Regelbedarfe!B7","v":{"v":180.72,"d":"180.72 €"}}]
["3 Kinder ab 16",{"v":0.36,"d":"36%"},"§ 21 Abs. 3 Nr. 2",{"$f":"B14*Regelbedarfe!B7","v":{"v":180.72,"d":"180.72 €"}}]
["4 Kinder unter 18",{"v":0.48,"d":"48%"},null,{"$f":"B15*Regelbedarfe!B7","v":{"v":240.95999999999998,"d":"240.96 €"}}]
["5 Kinder unter 18",{"v":0.6,"d":"60%"},null,{"$f":"B16*Regelbedarfe!B7","v":{"v":301.2,"d":"301.20 €"}}]
["Behinderte Menschen"]
["alleinstehend/allein erziehend/mit minderj. Partner",{"v":0.35,"d":"35%"},"§ 21 Abs. 4",{"$f":"B18*Regelbedarfe!B7","v":{"v":175.7,"d":"175.70 €"}}]
["mit Partner, beide volljährig",null,null,{"$f":"Regelbedarfe!C7*B18","v":{"v":157.85,"d":"157.85 €"}}]
["minderjähriger behinderter Mensch + Partner",null,null,{"$f":"B18*Regelbedarfe!D7","v":{"v":140.7,"d":"140.70 €"}}]
["Warmwasserzubereitung bei dezentraler Warmwassererzeugung"]
["Regelbedarfsstufe 1",{"v":0.023,"d":"2.3%"},"§ 21 Abs. 7 Satz 2 Nr.1",{"$f":"B22*Regelbedarfe!B7","v":{"v":11.546,"d":"11.55 €"}}]
["Regelbedarfsstufe 2",{"v":0.023,"d":"2.3%"},"§ 21 Abs. 7 Satz 2 Nr.1",{"$f":"B23*Regelbedarfe!C7","v":{"v":10.373,"d":"10.37 €"}}]
["Regelbedarfsstufe 3",{"v":0.023,"d":"2.3%"},"§ 21 Abs. 7 Satz 2 Nr.1",{"$f":"B24*Regelbedarfe!D7","v":{"v":9.246,"d":"9.25 €"}}]
["Regelbedarfsstufe 4",{"v":0.014,"d":"1.4%"},"§ 21 Abs. 7 Satz 2 Nr.2",{"$f":"B25*Regelbedarfe!E7","v":{"v":5.88,"d":"5.88 €"}}]
["Regelbedarfsstufe 5",{"v":0.012,"d":"1.2%"},"§ 21 Abs. 7 Satz 2 Nr.3",{"$f":"B26*Regelbedarfe!F7","v":{"v":4.176,"d":"4.18 €"}}]
["Regelbedarfsstufe 6",{"v":0.008,"d":"0.8%"},"§ 21 Abs. 7 Satz 2 Nr.4",{"$f":"B27*Regelbedarfe!G7","v":{"v":2.544,"d":"2.54 €"}}]
["Kostenaufwändige Ernährung"]
["Die Rechtssprechung orientiert sich beim Mehraufwand für kostenaufwendige Ernährung an den Empfehlungen des Deutschen Vereins:\nhttps://www.deutscher-verein.de/de/uploads/empfehlungen-stellungnahmen/2020/dv-12-20_kostenaufwaendige-ernaehrung.pdf"]
["Ein unabweisbarer, laufender, nicht nur einmaliger besonderer Bedarf (Härtefallregelung)"]
["Bei Leistungsberechtigten wird ein Mehrbedarf anerkannt, soweit im Einzelfall ein unabweisbarer, laufender, nicht nur einmaliger besonderer Bedarf besteht. Der Mehrbedarf ist unabweisbar, wenn er insbesondere nicht durch die Zuwendungen Dritter sowie unter Berücksichtigung von Einsparmöglichkeiten der Leistungsberechtigten gedeckt ist und seiner Höhe nach erheblich von einem durchschnittlichen Bedarf abweicht. \nhttps://www.arbeitsagentur.de/datei/dok_ba015861.pdf"]

{"sheet":"Erwerbstätigenfreibeträge","index":3,"n_rows":57,"n_cols":13,"rows_kept":57,"merged":[[0,3,0,7],[1,3,1,7],[2,3,2,7],[3,3,3,7],[4,3,4,7],[5,3,5,7],[6,3,6,7],[9,0,9,4],[9,6,9,10],[10,0,10,4],[10,6,10,10],[11,0,11,4],[11,6,11,10],[12,0,12,4],[12,6,12,10],[13,1,13,4],[13,7,13,10],[14,1,14,4],[14,7,14,10],[15,1,15,4],[15,7,15,10],[16,0,16,4],[16,7,16,10],[17,1,17,4],[17,7,17,10],[18,0,18,4],[18,6,18,10],[19,0,19,4],[19,6,19,10],[20,0,20,4],[20,6,20,10],[21,0,21,4],[21,6,21,10],[22,0,22,4],[22,6,22,10],[23,0,23,4],[23,6,23,10],[24,0,24,4],[24,6,24,10],[25,0,25,4],[25,6,25,10],[26,0,26,4],[26,6,26,10],[27,0,27,4],[27,6,27,10],[28,0,28,4],[28,6,28,10],[29,0,29,4],[29,6,29,10],[30,0,30,4],[30,6,30,10],[31,0,31,4],[31,6,31,10],[32,0,32,4],[32,6,32,10],[33,0,33,4],[33,6,33,10],[34,0,34,4],[34,6,34,10],[35,0,35,4],[35,6,35,10],[36,0,36,4],[36,6,36,10],[37,0,37,4],[37,6,37,10],[38,0,38,4],[38,6,38,10],[39,0,40,0],[39,6,40,6],[41,1,41,4],[41,7,41,10],[42,1,42,4],[42,7,42,10],[43,1,43,4],[43,7,43,10],[44,1,44,4],[44,7,44,10],[45,1,45,4],[45,7,45,10],[46,1,46,4],[46,7,46,10],[47,0,47,4],[47,6,47,10],[48,0,48,4],[48,6,48,10],[49,0,49,4],[49,6,49,10],[50,0,50,4],[50,6,50,10],[51,0,51,4],[51,6,51,10],[52,0,52,4],[52,6,52,10],[53,0,53,4],[53,6,53,10],[54,0,54,4],[54,6,54,10],[55,0,55,4],[55,6,55,10],[56,0,56,4],[56,6,56,10]]}
[{"$nulls":3},"Angaben zur erwerbstätigen Person"]
[{"$nulls":3},"Bruttolohn"]
[]
[{"$nulls":3},"Nettolohn"]
[]
[{"$nulls":3},"Kinder ja/nein"]
[{"$nulls":3},"nein",{"$nulls":8},"ja"]
[{"$nulls":12},"nein"]
[]
["Einkommensbereinigung (pauschal) bis 30. Juni 23",{"$nulls":5},"Einkommensbereinigung (pauschal) ab 01. Juli 23"]
["Pauschaler Absetzbetrag nach § 11 b Abs. 2 SGB II",{"$nulls":5},"Pauschaler Absetzbetrag nach § 11 b Abs. 2 SGB II"]
[{"$f":"IF(D5>100,100,D5)","v":0},{"$nulls":5},{"$f":"IF(D5>100,100,D5)","v":0}]
["Erwerbstätigenfreibeträge",{"$nulls":5},"Erwerbstätigenfreibeträge"]
["1. Einkommen von 100 bis 1.000 Euro",{"$f":"IF(20%*(IF(D3>1000,1000,D3)-100)<0,\"\",20%*(IF(D3>1000,1000,D3)-100))","v":""},{"$nulls":4},"1. Einkommen von 100 bis 520 Euro",{"$f":"IF(20%*(IF(D3>520,520,D3)-100)<0,\"\",20%*(IF(D3>520,520,D3)-100))","v":""}]
["2. Einkommen von 1.000 bis 1.200 Euro",{"$f":"IF(IF(10%*(IF(D3>1000,D3-1000,0))<20,10%*(IF(D3>1000,#REF!-1000,0)),20)=0,\"\",IF(10%*(IF(D3>1000,D3-1000,0))<20,10%*(IF(#REF!>1000,D3-1000,0)),20))","v":""},{"$nulls":4},"2. Einkommen von 520 bis 1.000 Euro",{"$f":"IF(IF(30%*(IF(D3>520,D3-520,0))<144,30%*(IF(D3>520,D3-520,0)),144)=0,\"\",IF(30%*(IF(D3>520,D3-520,0))<144,30%*(IF(D3>520,D3-520,0)),144))","v":""}]
["3. Einkommen von 1.200 bis 1.500 Euro",{"$f":"IF(IF(IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\"))<-0.001,0,IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")))=0,\"\",(IF(IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\"))<-0.001,0,IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")))))","v":""},{"$nulls":4},"3. Einkommen von 1.000 bis 1.200 Euro",{"$f":"IF(IF(10%*(IF(D3>1000,D3-1000,0))<20,10%*(IF(D3>1000,D3-1000,0)),20)=0,\"\",IF(10%*(IF(D3>1000,D3-1000,0))<20,10%*(IF(D3>1000,D3-1000,0)),20))","v":""}]
[{"$nulls":6},"4. Einkommen von 1.200 bis 1.500 Euro",{"$f":"IF(IF(IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\"))<-0.001,0,IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")))=0,\"\",(IF(IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\"))<-0.001,0,IF(IF(D7=\"nein\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")<0.00001,\"\",IF(D7=\"ja\",IF(10%*(D3-1200)>30,30,10%*(D3-1200)),\"\")))))","v":""}]
["Summe Erwerbstätigenfreibetrag",{"$f":"IF(SUM(B14:B16)=0,\"\",SUM(B14:B16))","v":""},{"$nulls":4},"Summe Erwerbstätigenfreibetrag",{"$f":"IF(SUM(H14:H17)=0,\"\",SUM(H14:H17))","v":""}]
["Summe Einkommensbereinigung gesamt",{"$nulls":5},"Summe Einkommensbereinigung gesamt"]
[{"$f":"IF(ISERROR(SUM(B18+A12)),\"\",SUM(B18+A12))","v":""},{"$nulls":5},{"$f":"IF(ISERROR(SUM(H18+G12)),\"\",SUM(H18+G12))","v":""}]
["zu berücksichtigendes Erwerbseinkommen",{"$nulls":5},"zu berücksichtigendes Erwerbseinkommen"]
[{"$f":"IF(D5=\"\",\"\",D5-A20)","v":""},{"$nulls":5},{"$f":"IF(D5=\"\",\"\",D5-G20)","v":""}]
[]
["Einkommensbereinigung (exakt)",{"$nulls":5},"Einkommensbereinigung (exakt)"]
["Bruttolohn aus Erwerbstätigkeit",{"$nulls":5},"Bruttolohn aus Erwerbstätigkeit"]
[{"$f":"D3","v":0},{"$nulls":5},{"$f":"D3","v":0}]
["Nettolohn aus Erwerbstätigkeit",{"$nulls":5},"Nettolohn aus Erwerbstätigkeit"]
[{"$f":"#REF!","v":{"$error":"#REF!"}},{"$nulls":5},{"$f":"#REF!","v":{"$error":"#REF!"}}]
["Nettolohn",{"$nulls":5},"Nettolohn"]
[{"$f":"D5","v":0},{"$nulls":5},{"$f":"D5","v":0}]
["Nr. 3 Beiträge zu öffentlichen oder privaten Versicherungen",{"$nulls":5},"Nr. 3 Beiträge zu öffentlichen oder privaten Versicherungen"]
[{"$nulls":6},{"v":60,"d":"60.00 €"}]
["Versicherungspauschale",{"$nulls":5},"Versicherungspauschale"]
[]
["KFZ Haftpflichtversicherung",{"$nulls":5},"KFZ Haftpflichtversicherung"]
[{"$nulls":5},{"$f":"IF(B47>100,\"Summe der Absetzbeträge ist größer als 100 Euro, d.h. nach § 11 b Abs. 2 SGB II ersetzt dieser Betrag die Pauschale\",\"\")","v":"Summe der Absetzbeträge ist größer als 100 Euro, d.h. nach § 11 b Abs. 2 SGB II ersetzt dieser Betrag die Pauschale"}]
["Nr. 4 geförderte Altersvorsorgebeiträge",{"$nulls":5},"Nr. 4 geförderte Altersvorsorgebeiträge"]
[{"$nulls":6},{"v":56,"d":"56.00 €"}]
[" Nr. 5 mit der Erzielung von Einkommen verbundene Ausgaben",{"$nulls":5}," Nr. 5 mit der Erzielung von Einkommen verbundene Ausgaben"]
["KFZ-Nutzung","Tage pro Monat",null,"Kilometer (einfache Strecke)","Fahrtkosten",null,"KFZ-Nutzung","Tage pro Monat",null,"Kilometer (einfache Strecke)","Fahrtkosten"]
[null,19,null,{"v":56,"d":"56.0"},{"$f":"B41*D41*0.2","v":{"v":212.8,"d":"212.80 €"}},null,null,19,null,null,{"$f":"H41*J41*0.2","v":{"v":0,"d":"0.00 €"}}]
["Kosten öffentliche Verkehrmittel",{"$nulls":5},"Kosten öffentliche Verkehrmittel",{"v":67,"d":"67.00 €"}]
["Kinderbetreuungskosten",{"$nulls":5},"Kinderbetreuungskosten",{"v":89,"d":"89.00 €"}]
["Berufsverbände/Gewerkschaften",{"$nulls":5},"Berufsverbände/Gewerkschaften"]
["Arbeitskleidung/Berufskleidung/Arbeitsmittel",{"$nulls":5},"Arbeitskleidung/Berufskleidung/Arbeitsmittel"]
["Sonstiges",{"$nulls":5},"Sonstiges"]
["Summe Absetzbeträge Nr. 3-5",{"$f":"SUM(A32+A34+A36+A38+E41+SUM(B42:E46))","v":{"v":212.8,"d":"212.80 €"}},{"$nulls":4},"Summe Absetzbeträge Nr. 3-5",{"$f":"SUM(G32+G34+G36+G38+K41+SUM(H42:K46))","v":{"v":272,"d":"272.00 €"}}]
["Nr. 6 Erwerbstätigenfreibetrag",{"$nulls":5},"Nr. 6 Erwerbstätigenfreibetrag"]
[{"$f":"B18","v":""},{"$nulls":5},{"$f":"H18","v":""}]
["Nr. 7 Unterhaltsverpflichtungen ",{"$nulls":5},"Nr. 7 Unterhaltsverpflichtungen "]
[]
["Nr. 7 ",{"$nulls":5},"Nr. 7 "]
[]
["Nr. 8 Bei Ausbildungsförderung nach dem BAföG bzw. SGB III bereits berücksichtigtes Einkommen ",{"$nulls":5},"Nr. 8 Bei Ausbildungsförderung nach dem BAföG bzw. SGB III bereits berücksichtigtes Einkommen "]
[]
["zu berücksichtigendes Erwerbseinkommen",{"$nulls":5},"zu berücksichtigendes Erwerbseinkommen"]
[{"$f":"IF(B47>100,A28-B47-A49-A53-A55,A22)","v":{"$error":"#REF!"}},{"$nulls":5},{"$f":"IF(H47>100,G28-H47-G49-G53-G55,G22)","v":{"$error":"#REF!"}}]