{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["1. Unternehmensdaten","1. Kalkulation","1. Übersicht LZ_NLZ","1. Österreichische Werte","1. KV Daten DFG 2018","1. Statistische Daten"],"not_rendered":{"images":2,"macros":1,"defined_names":38,"comments":3},"read":"whole","date_system":"1900"}

{"sheet":"1. Unternehmensdaten","index":0,"n_rows":85,"n_cols":4,"rows_kept":85}
["Eingabeblatt für Unternehmensdaten"]
[]
["Name des Unternehmens"]
[]
["Unternehmensstandort"]
[]
["Art des Unternehmens"]
[]
["Gesamt-Umsatz in EUR/Jahr"]
[]
["Anzahl Mitarbeiter gesamt",null,"Anzahl"]
["davon Mitarbeiter > 25 Jahre im Unternehmen (6 Wochen Urlaub)",null,"Anzahl"]
["Anzahl der Mitarbeiter > 25 Jahre im Unternehmen in %",{"$f":"IF(ISERROR(B12/B11),\"\",B12/B11)","v":""},"in %"]
["Unternehmensindividueller %-Aufschlag für NLZ",{"$f":"IF(ISERROR('1. Übersicht LZ_NLZ'!F28*(1-'1. Unternehmensdaten'!B13)+'1. Übersicht LZ_NLZ'!H28*'1. Unternehmensdaten'!B13),\"\",'1. Übersicht LZ_NLZ'!F28*(1-'1. Unternehmensdaten'!B13)+'1. Übersicht LZ_NLZ'!H28*'1. Unternehmensdaten'!B13)","v":""}]
[]
["Anzahl Mitarbeiter in Abfertigung ALT",null,"Anzahl"]
["Individueller % Aufschlag für Abfertigungsvorsorge",{"$f":"IF(ISERROR((B16/B11)*'1. Österreichische Werte'!F63+(('1. Unternehmensdaten'!B11-'1. Unternehmensdaten'!B16)/'1. Unternehmensdaten'!B11)*1.53%),\"\",(B16/B11)*'1. Österreichische Werte'!F63+(('1. Unternehmensdaten'!B11-'1. Unternehmensdaten'!B16)/'1. Unternehmensdaten'!B11)*1.53%)","v":""}]
[]
["Feiertage","langjähriger Durchschnitt"]
[]
["Kostenstruktur (Kosten jeweils PRO JAHR)"]
["Aufwendungen für Material und sonstige bezogene Leistungen"]
["Materialkosten",null,{"$f":"IF(ISERROR(B23/$B$32),\"Lohnsumme fehlt!\",B23/$B$32)","v":"Lohnsumme fehlt!"}]
["Maschinen & Geräte (inkl. AFA, Reparaturaufwand, GeWiGü)",null,{"$f":"IF(ISERROR(B24/$B$32),\"Lohnsumme fehlt!\",B24/$B$32)","v":"Lohnsumme fehlt!"}]
[]
["Präventivdienste (SFK, AM)",null,null,{"$f":"IF(ISBLANK(B26),\"\",IF(AND(B11>=50,B26<('1. Österreichische Werte'!G39/2)),\"ACHTUNG: Wert überprüfen!\",IF(AND(B11<50,B26<('1. Österreichische Werte'!G39/4)),\"ACHTUNG: Wert überprüfen!\",\"\")))","v":""}]
["Kosten für Persönliche Schutzausrüstung (PSA)"]
["Kosten für Arbeitskleidung"]
["Kosten für Arbeitnehmerschutz (SFK, AM, PSA) in % von Bruttolohn",{"$f":"IF(OR(B26=0,B26=\"\"),IF(B11>=50,'1. Österreichische Werte'!G39,'1. Österreichische Werte'!G39/2),B26)+B27+B28","v":0},{"$f":"IF(ISERROR(B29/B32),\"Lohnsumme fehlt!\",B29/B32)","v":"Lohnsumme fehlt!"}]
[]
["Personalaufwand"]
["Brutto Lohnsumme (Leistungs- und Nichtleistungslöhne)",null,"in % vom Lohn"]
["Kranklöhne",null,{"$f":"IF(ISERROR(B33/$B$32),\"Lohnsumme fehlt!\",B33/$B$32)","v":"Lohnsumme fehlt!"}]
["Krankenstand in Tagen (tatsächlicher kalkulatorischer Wert)",{"$f":"IF(ISERROR(('1. Übersicht LZ_NLZ'!E16*(1-'1. Unternehmensdaten'!B13)+'1. Übersicht LZ_NLZ'!G16*'1. Unternehmensdaten'!B13)*C33),\"Lohnsumme oder Anzahl Mitarbeiter fehlt!\",('1. Übersicht LZ_NLZ'!E16*(1-'1. Unternehmensdaten'!B13)+'1. Übersicht LZ_NLZ'!G16*'1. Unternehmensdaten'!B13)*C33)","v":"Lohnsumme oder Anzahl Mitarbeiter fehlt!"}]
[]
["Krankenstandstage (Wert für Kalkulation)",null,"Tage",{"$f":"IF(ISBLANK(B36),\"\",IF(B36<7,\"ACHTUNG: Wert überprüfen!\",\"\"))","v":""}]
["Sonstige Arbeitsverhinderungen in Arbeitstagen",null,"Tage"]
["Sonstige Fehlzeiten und nicht verrechenbare Einsatzzeiten",null,{"$f":"IF(ISERROR(B38/$B$32),\"Lohnsumme fehlt!\",B38/$B$32)","v":"Lohnsumme fehlt!"}]
[]
["Auflösungsabgabenpflichtige Beendigungen von Dienstverhältnissen\n(DG-Kündigung, einvernehmliche Lösung des DV, Begründeter vorzeitiger Austritt aus dem DV)",null,"Anzahl pro Jahr"]
["Auflösungsabgabe in % (individueller Wert)",{"$f":"IF(ISERROR(B40*'1. Österreichische Werte'!B42/'1. Unternehmensdaten'!B32),\"Lohnsumme fehlt!\",B40*'1. Österreichische Werte'!B42/'1. Unternehmensdaten'!B32)","v":"Lohnsumme fehlt!"},"in %"]
[]
["Dienstgeberabgabe (U-Bahnsteuer; nur in Wien)",{"$f":"IF(B5=\"Wien\",B11*'1. Österreichische Werte'!E27,0)","v":0},{"$f":"IF(ISERROR(B43/B32),\"Lohnsumme fehlt!\",B43/B32)","v":"Lohnsumme fehlt!"}]
["Benötigte einzustellende begünstigt Behinderte",{"$f":"ROUNDDOWN(IF(B11>=25,B11/25,0),0)","v":0},"Anzahl"]
["davon eingestellt",null,"Anzahl"]
["Behindertenausgleichstaxe",{"$f":"IF(B45>B44,0,(B44-B45)*'1. Österreichische Werte'!F7)","v":0},{"$f":"IF(ISERROR(IF(B45>B44,0,B46/B32)),\"Lohnsumme fehlt!\",IF(B45>B44,0,B46/B32))","v":"Lohnsumme fehlt!"}]
[]
["Fahrtkostenersatz (Gesamtsumme in EUR)",null,{"$f":"IF(ISERROR(B48/$B$32),\"Lohnsumme fehlt!\",B48/$B$32)","v":"Lohnsumme fehlt!"}]
[]
["Kosten für Objektleiter (Bruttokosten inkl. Nebenkosten pro Jahr)",null,{"$f":"IF(ISERROR(B50/$B$32),\"Lohnsumme fehlt!\",B50/$B$32)","v":"Lohnsumme fehlt!"}]
[]
["Filialkosten"]
["Kosten für eine Filiale (Miete, Betriebskosen, Personal, Material, ..)",null,{"$f":"IF(ISERROR(B53/B32),\"Lohnsumme fehlt!\",B53/B32)","v":"Lohnsumme fehlt!"}]
[]
[null,null,"in % vom Lohn"]
["Abschreibungen & Sonstigen Kosten/Gemeinkosten:",{"$f":"IF(ISBLANK(B57),SUM(B59:B77),B57)","v":0},{"$f":"IF(ISERROR(B56/$B$32),\"Lohnsumme fehlt!\",B56/$B$32)","v":"Lohnsumme fehlt!"}]
["Gesamteingabe aller Kosten:"]
["Detaileingabe:"]
["KfZ-Aufwand (Fuhrpark inkl. Finanzierungskosten, Leasing und Betrieb)"]
["Reise und Fahrtkosten (nicht Fahrtkostenersatz)"]
["Telekommunikation & EDV (Telefon, Internet, IT, …)"]
["Raummieten (Büro) inkl. Betriebskosten"]
["Mietaufwand für Maschinen und Geräte"]
["Leasingaufwand (nicht für Fuhrpark)"]
["Provisionen an Dritte, Vermittlungsgebühren, Honorare"]
["Büromaterial und Drucksorten"]
["Fachliteratur und Zeitungen"]
["Werbung und Repräsentation (Marketing, Vertrieb, …)"]
["Versicherungen und Schadensfälle (Prämien und Schadenszahlungen)"]
["Beratungs- und Prüfungsaufwand\n(Steuerberatung, WP, RA, Unternehmensberatung, …)"]
["Aus- und Weiterbildungskosten"]
["Mitgliedsbeiträge (Kammerumlage, sonstige Beiträge)"]
["Verwaltungskosten (Gehälter Innendienst, inkl. GF) - Bruttokosten\ninkl. Lohnnebenkosten"]
["Kosten für Vorabeiter"]
["Zinszahlungen"]
["Freiwilliger Sozialaufwand (zB Weihnachtsfeier, …)"]
["Sonstige Kosten des Unternehmens"]
[]
["Risikoaufschlag (Unternehmerisches Wagnis in Prozent)"]
["Gewinnerwartung (in Prozent)"]
[]
[]
[]
["Version 2.4"]
["Stand per 16.01.2018"]

{"sheet":"1. Kalkulation","index":1,"n_rows":96,"n_cols":14,"rows_kept":96}
["Kalkulation für Stundenverrechnungssätze für Denkmal-, Fassaden- und Gebäudereiniger",{"$nulls":4},"EUR/Std pro Lohngruppe"]
[{"$nulls":5},"LG1","LG2","LG3","LG4","LG5","LG6","Freie LV",null,"LV = Lohnvereinbarung"]
["A","Kollektivlohn",null,null,{"v":1,"d":"100.00%"},{"$f":"'1. KV Daten DFG 2018'!C2","v":{"v":10.6,"d":"€ 10.60"}},{"$f":"'1. KV Daten DFG 2018'!C3","v":{"v":9.62,"d":"€ 9.62"}},{"$f":"'1. KV Daten DFG 2018'!C4","v":{"v":9.39,"d":"€ 9.39"}},{"$f":"'1. KV Daten DFG 2018'!C5","v":{"v":9.11,"d":"€ 9.11"}},{"$f":"'1. KV Daten DFG 2018'!C6","v":{"v":8.77,"d":"€ 8.77"}},{"$f":"'1. KV Daten DFG 2018'!C7","v":{"v":8.68,"d":"€ 8.68"}}]
["B","Nebenkosten für Nichtanwesenheitszeiten\nFeiertage, Urlaub, Krankenentgelt, sonstige Verhinderungen",null,null,{"$f":"IF(ISBLANK('1. Unternehmensdaten'!B12),'1. Übersicht LZ_NLZ'!F35,'1. Unternehmensdaten'!B14)","v":{"v":0.23872010114603223,"d":"23.87%"}},{"$f":"F3*$E$4","v":{"v":2.5304330721479418,"d":"€ 2.53"}},{"v":2.29648737302483,"d":"€ 2.30"},{"v":2.241581749761243,"d":"€ 2.24"},{"v":2.1747401214403537,"d":"€ 2.17"},{"v":2.0935752870507027,"d":"€ 2.09"},{"v":2.0720904779475595,"d":"€ 2.07"},0]
[]
[null,null,"Summe Pos. B",null,{"$f":"SUM(E4:E4)","v":{"v":0.23872010114603223,"d":"23.87%"}},{"v":2.5304330721479418,"d":"€ 2.53"},{"v":2.29648737302483,"d":"€ 2.30"},{"v":2.241581749761243,"d":"€ 2.24"},{"v":2.1747401214403537,"d":"€ 2.17"},{"v":2.0935752870507027,"d":"€ 2.09"},{"v":2.0720904779475595,"d":"€ 2.07"},0]
[]
["C","Sozialversicherungsabgaben und sonstige Sozialabgaben von A und B"]
[null,"Pensionsversicherung",null,{"$f":"'1. Österreichische Werte'!B76","v":{"v":0.1255,"d":"12.55%"}}]
[null,"Unfallversicherung",null,{"$f":"'1. Österreichische Werte'!B77","v":{"v":0.013,"d":"1.30%"}}]
[null,"Krankenversicherung",null,{"$f":"'1. Österreichische Werte'!B78","v":{"v":0.0378,"d":"3.78%"}}]
[null,"Arbeitslosenversicherung und IESG Zuschlag",null,{"$f":"'1. Österreichische Werte'!B79+'1. Österreichische Werte'!B80","v":{"v":0.0335,"d":"3.35%"}}]
[null,"Wohnbauförderung",null,{"$f":"'1. Österreichische Werte'!B81","v":{"v":0.005,"d":"0.50%"}}]
[null,"Sozialversicherungsbeiträge gesamt",null,{"$f":"SUM(D9:D13)","v":{"v":0.21480000000000002,"d":"21.48%"}}]
[null,"Dienstgeberbeitrag (DB) Familienlastenausgleichsfonds",null,{"$f":"'1. Österreichische Werte'!B83","v":{"v":0.039,"d":"3.90%"}}]
[null,"Dienstgeberzuschlag (DZ)",null,{"$f":"VLOOKUP('1. Unternehmensdaten'!B5,dezet,2,1)","v":{"$error":"#N/A"}}]
[null,"Kommunalsteuer",null,{"$f":"'1. Österreichische Werte'!B85","v":{"v":0.03,"d":"3.00%"}}]
[null,"Summe Pos. C",null,{"$f":"SUM(D14:D17)","v":{"$error":"#N/A"}}]
[{"$f":"D18","v":{"$error":"#N/A"}},"von Summe A + B",null,null,{"$f":"F19/$F$3","v":{"$error":"#N/A"}},{"$f":"(F3+F6)*$A$19","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,"Summe Pos. B + C",null,{"$f":"SUM(E6:E20)","v":{"$error":"#N/A"}},{"$f":"F3*$E$21","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
["D","Sonderzahlungen"]
[null,"Weihnachtsremuneration (WR)",null,{"$f":"1/12","v":{"v":0.08333333333333333,"d":"8.33%"}}]
[null,"Urlaubszuschuss (UZ) ",null,{"$f":"1/12","v":{"v":0.08333333333333333,"d":"8.33%"}}]
[{"$nulls":3},{"$f":"SUM(D24:D25)","v":{"v":0.16666666666666666,"d":"16.67%"}}]
[{"$f":"D26","v":{"v":0.16666666666666666,"d":"16.67%"}},"von Summe A + B",null,null,{"$f":"F27/$F$3","v":{"v":0.20645335019100536,"d":"20.65%"}},{"$f":"(F3+F4)*$A$27","v":{"v":2.188405512024657,"d":"€ 2.19"}},{"v":1.9860812288374714,"d":"€ 1.99"},{"v":1.9385969582935405,"d":"€ 1.94"},{"v":1.880790020240059,"d":"€ 1.88"},{"v":1.810595881175117,"d":"€ 1.81"},{"v":1.7920150796579266,"d":"€ 1.79"},0]
[]
[null,null,"Summe Pos. B + C + D",null,{"$f":"SUM(E21:E28)","v":{"$error":"#N/A"}},{"$f":"F3*$E$29","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
["E","Sozialversicherungsabgaben und sonstige Sozialabgaben von D"]
[null,"Pensionsversicherung",null,{"$f":"'1. Österreichische Werte'!B76","v":{"v":0.1255,"d":"12.55%"}}]
[null,"Unfallversicherung",null,{"$f":"'1. Österreichische Werte'!B77","v":{"v":0.013,"d":"1.30%"}}]
[null,"Krankenversicherung",null,{"$f":"'1. Österreichische Werte'!B78","v":{"v":0.0378,"d":"3.78%"}}]
[null,"Arbeitslosenversicherung und IESG Zuschlag",null,{"$f":"'1. Österreichische Werte'!B79+'1. Österreichische Werte'!B80","v":{"v":0.0335,"d":"3.35%"}}]
[null,"Sozialabgaben",null,{"$f":"SUM(D32:D35)","v":{"v":0.20980000000000001,"d":"20.98%"}}]
[null,"Dienstgeberbeitrag (DB) Familienlastenausgleichsfonds",null,{"$f":"'1. Österreichische Werte'!B83","v":{"v":0.039,"d":"3.90%"}}]
[null,"Dienstgeberzuschlag (DZ)",null,{"$f":"D16","v":{"$error":"#N/A"}}]
[null,"Kommunalsteuer",null,{"$f":"'1. Österreichische Werte'!B85","v":{"v":0.03,"d":"3.00%"}}]
[null,"Summe Pos. E",null,{"$f":"SUM(D36:D39)","v":{"$error":"#N/A"}}]
[{"$f":"D40","v":{"$error":"#N/A"}},"von Summe D",null,null,{"$f":"F41/$F$3","v":{"$error":"#N/A"}},{"$f":"F27*$A$41","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,"Summe Pos. B + C + D + E",null,{"$f":"SUM(E29:E42)","v":{"$error":"#N/A"}},{"$f":"F3*$E$43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
["F","Abfertigungsvorsorge"]
[null,"Abfertigungsvorsorge alt und NEU",null,{"$f":"IF('1. Unternehmensdaten'!B17=\"\",'1. Österreichische Werte'!B48,'1. Unternehmensdaten'!B17)","v":{"v":0.0153,"d":"1.53%"}}]
[{"$f":"D46","v":{"v":0.0153,"d":"1.53%"}},"von Summe A + B",null,null,{"$f":"F47/F3","v":{"v":0.022111153805456675,"d":"2.21%"}},{"$f":"(F3+F4+F27)*$A$47","v":{"v":0.23437823033784075,"d":"€ 0.23"}},{"v":0.2127092996084932,"d":"€ 0.21"},{"v":0.2076237342332382,"d":"€ 0.21"},{"v":0.20143261116771033,"d":"€ 0.20"},{"v":0.193914818873855,"d":"€ 0.19"},{"v":0.19192481503136394,"d":"€ 0.19"},0]
[]
[null,null,"Summe Pos. B + C + D + E + F",null,{"$f":"SUM(E43:E48)","v":{"$error":"#N/A"}},{"$f":"F3*$E$49","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,"Basis für Zuschläge",{"$nulls":3},{"$f":"F49+F3","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
["G","Sonstige lohnbezogene Abgaben und Kosten"]
[null,"Fahrtkostenersatz DN",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C48=0,'1. Statistische Daten'!H59,'1. Unternehmensdaten'!C48)),'1. Unternehmensdaten'!C48=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H59,IF('1. Unternehmensdaten'!C48=0,'1. Statistische Daten'!H59,'1. Unternehmensdaten'!C48))","v":{"$error":"#N/A"}}]
[null,"Behindertenausgleichstaxe",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!B44='1. Unternehmensdaten'!B45,0,IF('1. Unternehmensdaten'!B11>25,'1. Unternehmensdaten'!C46,0))),'1. Unternehmensdaten'!C46=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H60,IF('1. Unternehmensdaten'!B44='1. Unternehmensdaten'!B45,0,IF('1. Unternehmensdaten'!B11>25,'1. Unternehmensdaten'!C46,0)))","v":{"$error":"#N/A"}}]
[null,"Dienstgeberabgabe Ubahnsteuer (nur in Wien)",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!B5=\"Wien\",IF('1. Unternehmensdaten'!C43=0,'1. Statistische Daten'!H61,'1. Unternehmensdaten'!C43),0)),'1. Unternehmensdaten'!C43=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H61,IF('1. Unternehmensdaten'!B5=\"Wien\",IF('1. Unternehmensdaten'!C43=0,'1. Statistische Daten'!H61,'1. Unternehmensdaten'!C43),0))","v":{"v":0,"d":"0.00%"}}]
[null,"Auflösungsabgabe",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!B41=0,'1. Statistische Daten'!H62,'1. Unternehmensdaten'!B41)),'1. Unternehmensdaten'!B41=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H62,IF('1. Unternehmensdaten'!B41=0,'1. Statistische Daten'!H62,'1. Unternehmensdaten'!B41))","v":{"$error":"#N/A"}}]
[null,"Kosten für Arbeitnehmerschutz (Präventivdienste und PSA)",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C29=0,IF('1. Unternehmensdaten'!B11>=50,'1. Österreichische Werte'!H39,'1. Österreichische Werte'!H39/2),'1. Unternehmensdaten'!C29)),'1. Unternehmensdaten'!C29=\"Lohnsumme fehlt!\"),IF('1. Unternehmensdaten'!B11>=50,'1. Statistische Daten'!H63,'1. Statistische Daten'!H63/2),IF('1. Unternehmensdaten'!C29=0,IF('1. Unternehmensdaten'!B11>=50,'1. Österreichische Werte'!H39,'1. Österreichische Werte'!H39/2),'1. Unternehmensdaten'!C29))","v":{"$error":"#N/A"}}]
[null,"Summe Pos. G",null,{"$f":"SUM(D54:D58)","v":{"$error":"#N/A"}}]
[{"$f":"D59","v":{"$error":"#N/A"}},"von Summe A + B (Lohnsumme)",null,null,{"$f":"F60/$F$3","v":{"$error":"#N/A"}},{"$f":"$A$60*(F3+F4)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,"Summe Pos. B + C + D + E + F + G",null,{"$f":"SUM(E49:E61)","v":{"$error":"#N/A"}},{"$f":"F3*$E$62","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,"Personaleinstandskosten","Aufschlag auf Lohngruppe",{"$f":"E62","v":{"$error":"#N/A"}},null,{"$f":"F62+F3","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
["H","Sonstige Kosten des Unternehmens"]
[null,"Materialkosten (Roh-, Hilfs- und Betriebsstoffe)",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C23=0,'1. Statistische Daten'!H64,'1. Unternehmensdaten'!C23)),'1. Unternehmensdaten'!C23=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H64,IF('1. Unternehmensdaten'!C23=0,'1. Statistische Daten'!H64,'1. Unternehmensdaten'!C23))","v":{"$error":"#N/A"}}]
[null,"Gerätekosten (AfA für Maschinen und Geräte, GeWiGü, Reparaturen)",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C24=0,0,'1. Unternehmensdaten'!C24)),'1. Unternehmensdaten'!C24=\"Lohnsumme fehlt!\"),0,IF('1. Unternehmensdaten'!C24=0,0,'1. Unternehmensdaten'!C24))","v":{"v":0,"d":"0.00%"}}]
[null,"Objektleiterkosten",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C50=0,'1. Statistische Daten'!H66,'1. Unternehmensdaten'!C50)),'1. Unternehmensdaten'!C50=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H66,IF('1. Unternehmensdaten'!C50=0,'1. Statistische Daten'!H66,'1. Unternehmensdaten'!C50))","v":{"$error":"#N/A"}}]
[null,"Filialkosten",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C53=0,0,'1. Unternehmensdaten'!C53)),'1. Unternehmensdaten'!C53=\"Lohnsumme fehlt!\"),0,IF('1. Unternehmensdaten'!C53=0,0,'1. Unternehmensdaten'!C53))","v":{"v":0,"d":"0.00%"}}]
[null,"Gemeinkosten",null,{"$f":"IF(OR(ISERROR(IF('1. Unternehmensdaten'!C56=0,'1. Statistische Daten'!H65,'1. Unternehmensdaten'!C56)),'1. Unternehmensdaten'!C56=\"Lohnsumme fehlt!\"),'1. Statistische Daten'!H65,IF('1. Unternehmensdaten'!C56=0,'1. Statistische Daten'!H65,'1. Unternehmensdaten'!C56))","v":{"$error":"#N/A"}}]
[{"$f":"D72","v":{"$error":"#N/A"}},"Summe Pos. H",null,{"$f":"SUM(D67:D71)","v":{"$error":"#N/A"}},{"$f":"F72/F3","v":{"$error":"#N/A"}},{"$f":"(F3+F4)*$A$72","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,"Summe Pos. B + C + D + E + F + G + H",null,{"$f":"SUM(E62:E73)","v":{"$error":"#N/A"}},{"$f":"F3*$E$74","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,"Summe Unternehmenskosten (= Stundensatz zur Vollkostendeckung)",{"$nulls":3},{"$f":"F3+F74","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
["I","Risiko & Gewinn"]
[null,"Unternehmerrisiko",null,{"$f":"IF(ISBLANK('1. Unternehmensdaten'!B79),'1. Statistische Daten'!E8,'1. Unternehmensdaten'!B79)","v":{"v":0.015,"d":"1.50%"}}]
[null,"Gewinn",null,{"$f":"IF(ISBLANK('1. Unternehmensdaten'!B80),'1. Statistische Daten'!E9,'1. Unternehmensdaten'!B80)","v":{"v":0.05,"d":"5.00%"}}]
[{"$f":"D81","v":{"v":0.065,"d":"6.50%"}},"Summe Pos. I",null,{"$f":"SUM(D79:D80)","v":{"v":0.065,"d":"6.50%"}},{"$f":"F81/F3","v":{"$error":"#N/A"}},{"$f":"F76*$A$81","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,"Summe Pos. B + C + D + E + F + G + H + I",null,{"$f":"SUM(E74:E82)","v":{"$error":"#N/A"}},{"$f":"F3*$E$83","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[]
[null,"Stundenverrechnungssatz zu Vollkosten inkl. Gewinn",{"$nulls":3},{"$f":"F3+F83","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,"Mehrstunden",{"v":0.25,"d":"25%"},null,null,{"$f":"(1+$C88)*F$51+F$60+F$72+F$81","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"Überstunden oder Nachstunde",{"v":0.5,"d":"50%"},null,null,{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"Sonn- und Feiertagsstunden",{"v":1,"d":"100%"},null,null,{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,"Zusammentreffen mehrerer Zuschläge gem. KV (zB)"]
[null,"Nachtüberstunde an einem Wochentag (nicht Feiertag)",{"v":1,"d":"100%"},null,null,{"$f":"(1+$C93)*F$51+F$60+F$72+F$81","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"Mehrstunde an einem Sonntag",{"v":1.25,"d":"125%"},null,null,{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"Sonntag- oder Feiertagüberstunde oder -nachtstunde",{"v":1.5,"d":"150%"},null,null,{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"Sonntagüberstunde in der Nacht",{"v":2,"d":"200%"},null,null,{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]

{"sheet":"1. Übersicht LZ_NLZ","index":2,"n_rows":69,"n_cols":8,"rows_kept":69,"merged":[[0,1,0,2],[1,1,1,2],[2,1,2,2],[3,1,3,2],[4,1,4,2],[6,1,6,7],[8,1,8,3],[8,4,8,7],[9,1,9,3],[9,4,9,5],[9,6,9,7],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,21,2],[23,1,23,2],[23,4,23,5],[23,6,23,7],[25,1,25,3],[25,4,25,7],[26,1,26,3],[26,4,26,5],[26,6,26,7],[27,1,29,2],[31,1,32,3],[31,4,31,7],[32,4,32,5],[32,6,32,7],[33,1,33,2],[34,1,34,2],[35,1,35,3],[40,1,40,3]]}
[null,"Ausgangsdaten",null,"Kal.Tage/Jahr","Kal.Tage/Wo","Arb.Zeit/Wo","Arb.Tage/Wo","Std./AT"]
[null,"52 volle Wochen plus Rumpfwoche",null,365,7,40,5,8]
[null,"Schalttag jedes 4. Jahr (Ø 1/4 Kdtg)",null,0.25]
[{"$nulls":4},"Wo/Jahr","Std/Jahr","Std./Mo","Arb.Tage/Jahr"]
[null,"Vertragliche Brutto - Jahresarbeitszeit",null,{"$f":"SUM(D2:D4)","v":365.25},{"$f":"D5/E2","v":{"v":52.17857142857143,"d":"52.18"}},{"$f":"E5*F2","v":{"v":2087.1428571428573,"d":"2,087.14"}},{"$f":"H5*H2/12","v":{"v":173.92857142857144,"d":"173.93"}},{"$f":"E5*G2","v":{"v":260.89285714285717,"d":"260.89"}}]
[]
[null,"LOHNNEBENKOSTENBERECHNUNG"]
[]
[null,"Ermittlung der Ø Anwesenheitszeit / Jahr",null,null,"Arbeiter"]
[null,"Urlaubsdauer in Wochen",null,null,"5 Wochen",null,"6 Wochen"]
[null,"1. Ø Vertragliche Brutto-Jahresarbeitszeit",null,"AT",{"$f":"H5","v":{"v":260.89285714285717,"d":"260.89"}},null,{"$f":"E11","v":{"v":260.89285714285717,"d":"260.89"}}]
[null,"2. 15 gesetzliche Feiertage ",null,"AT",{"$f":"VLOOKUP('1. Unternehmensdaten'!$B$19,Feiertage2,2,0)","v":{"v":10.464,"d":"10.46"}},{"$f":"E12/E20","v":{"v":0.04968310470567806,"d":"4.97%"}},{"$f":"E12","v":{"v":10.464,"d":"10.46"}},{"$f":"G12/G20","v":{"v":0.05089126411098697,"d":"5.09%"}}]
[null,"2a. Zusätzl. arbeitsfreie Tage gem. KV",null,"AT",{"$f":"VLOOKUP('1. Unternehmensdaten'!$B$19,Feiertage2,3,0)","v":{"v":0.714,"d":"0.71"}},{"$f":"E13/E20","v":{"v":3.3900742316374365E-3,"d":"0.34%"}},{"$f":"E13","v":{"v":0.714,"d":"0.71"}},{"$f":"G13/G20","v":{"v":3.4725117139950967E-3,"d":"0.35%"}}]
[null,"3. Vertragliche Netto-Jahresarbeitszeit (1-2-2a)",null,"AT",{"$f":"E11-E12-E13","v":{"v":249.71485714285717,"d":"249.71"}},null,{"$f":"E14","v":{"v":249.71485714285717,"d":"249.71"}}]
[null,"4. Urlaub",null,"AT",{"v":25,"d":"25.00"},{"$f":"E15/E20","v":{"v":0.1187000781385657,"d":"11.87%"}},{"v":30,"d":"30.00"},{"$f":"G15/G20","v":{"v":0.14590385352920576,"d":"14.59%"}}]
[null,"5. Soll-Arbeitszeit / Jahr (3-4)",null,"AT",{"$f":"E14-E15","v":{"v":224.71485714285717,"d":"224.71"}},null,{"$f":"G14-G15","v":{"v":219.71485714285717,"d":"219.71"}}]
[null,"6. Krankenstand ",null,"AT",{"$f":"IF(IF(ISERROR(IF(ISBLANK('1. Unternehmensdaten'!B36),ROUNDUP('1. Unternehmensdaten'!B34,0),'1. Unternehmensdaten'!B36)),'1. Statistische Daten'!B8,IF(ISBLANK('1. Unternehmensdaten'!B36),ROUNDUP('1. Unternehmensdaten'!B34,0),'1. Unternehmensdaten'!B36))=0,'1. Statistische Daten'!B8,IF(ISERROR(IF(ISBLANK('1. Unternehmensdaten'!B36),ROUNDUP('1. Unternehmensdaten'!B34,0),'1. Unternehmensdaten'!B36)),'1. Statistische Daten'!B8,IF(ISBLANK('1. Unternehmensdaten'!B36),ROUNDUP('1. Unternehmensdaten'!B34,0),'1. Unternehmensdaten'!B36)))","v":{"v":12.6,"d":"12.60"}},{"$f":"E17/E20","v":{"v":0.059824839381837115,"d":"5.98%"}},{"$f":"E17","v":{"v":12.6,"d":"12.60"}},{"$f":"G17/G20","v":{"v":0.061279618482266415,"d":"6.13%"}}]
[null,"7. Sonstige Verhinderungszeiten ",null,"AT",{"$f":"IF(ISERROR('1. Unternehmensdaten'!B37),'1. Statistische Daten'!B9,IF(ISBLANK('1. Unternehmensdaten'!B37),'1. Statistische Daten'!B9,IF('1. Unternehmensdaten'!B37=0,'1. Statistische Daten'!B9,'1. Unternehmensdaten'!B37)))","v":{"v":1.5,"d":"1.50"}},{"$f":"E18/E20","v":{"v":0.007122004688313943,"d":"0.71%"}},{"$f":"E18","v":{"v":1.5,"d":"1.50"}},{"$f":"G18/G20","v":{"v":0.007295192676460288,"d":"0.73%"}}]
[null,"7a. Sonstige Fehlzeiten (Berufsschulzeit - Lehrlinge, Ausbildungen, …)",null,"AT",{"$f":"IF(ISERROR('1. Unternehmensdaten'!B38),0,IF(ISBLANK('1. Unternehmensdaten'!B38),0,IF('1. Unternehmensdaten'!B38=0,0,'1. Unternehmensdaten'!B38)))","v":{"v":0,"d":"0.00"}},{"$f":"E19/E20","v":{"v":0,"d":"0.00%"}},{"$f":"E19","v":{"v":0,"d":"0.00"}},{"$f":"G19/G20","v":{"v":0,"d":"0.00%"}}]
[null,"8. Anwesenheitszeit/Jahr (5-6-7-7a), Leistungszeit",null,"AT",{"$f":"E16-E17-E18-E19","v":{"v":210.61485714285718,"d":"210.61"}},{"v":1,"d":"100.00%"},{"$f":"G16-G17-G18-G19","v":{"v":205.61485714285718,"d":"205.61"}},{"v":1,"d":"100.00%"}]
[{"$nulls":3},"oder Std.",{"$f":"E20*H2","v":{"v":1684.9188571428574,"d":"1,684.92"}},null,{"$f":"G20*H2","v":{"v":1644.9188571428574,"d":"1,644.92"}}]
[{"$nulls":3},"oder Wo",{"$f":"E21/F2","v":{"v":42.12297142857143,"d":"42.12"}},null,{"$f":"G21/F2","v":{"v":41.12297142857143,"d":"41.12"}}]
[]
[null,"Ø Anwesenheitszeit im Jahr pro Woche",null,"Std.",{"$f":"E21/E5","v":{"v":32.29139493497605,"d":"32.29"}},null,{"$f":"G21/E5","v":{"v":31.524796714579058,"d":"31.52"}}]
[]
[null,"Nichtanwesenheitszeiten / Jahr",null,null,"Arbeiter"]
[null,"Urlaubsdauer in Wochen",null,null,"5 Wochen",null,"6 Wochen"]
[null,"9. Summe Nichtanwesenheits-Zeiten/Jahr (2+2a+4+6+7+7a), Fehlzeiten, Ausfallzeiten",null,"AT",{"$f":"E11-E20","v":{"v":50.27799999999999,"d":"50.28"}},{"$f":"E28/E20","v":{"v":0.23872010114603223,"d":"23.87%"}},{"$f":"G11-G20","v":{"v":55.27799999999999,"d":"55.28"}},{"$f":"G28/G20","v":{"v":0.2688424405129145,"d":"26.88%"}}]
[{"$nulls":3},"oder Std.",{"$f":"E28*8","v":{"v":402.22399999999993,"d":"402.22"}},null,{"$f":"G28*8","v":{"v":442.22399999999993,"d":"442.22"}}]
[{"$nulls":3},"oder Wo",{"$f":"E29/40","v":{"v":10.055599999999998,"d":"10.06"}},null,{"$f":"G29/40","v":{"v":11.055599999999998,"d":"11.06"}}]
[]
[null,"Berechnung der Lohnnebenkosten (Arbeiter)",null,null,"Urlaubsdauer"]
[{"$nulls":4},"5 Wochen",null,"6 Wochen"]
[null,"a) Anwesenheitsentgelt; AW-Entgelt",null,"Std.",{"$f":"E21","v":{"v":1684.9188571428574,"d":"1,684.92"}},{"v":1,"d":"100.00%"},{"$f":"G21","v":{"v":1644.9188571428574,"d":"1,644.92"}},{"v":1,"d":"100.00%"}]
[null,"b) Nicht AW-Entgelt",null,"Std.",{"$f":"E29","v":{"v":402.22399999999993,"d":"402.22"}},{"$f":"E35/E34","v":{"v":0.23872010114603223,"d":"23.87%"}},{"$f":"G29","v":{"v":442.22399999999993,"d":"442.22"}},{"$f":"G35/G34","v":{"v":0.2688424405129145,"d":"26.88%"}}]
[null,"c) Laufende Bezüge (a+b)",null,null,{"$f":"E34+E35","v":{"v":2087.1428571428573,"d":"2,087.14"}},{"$f":"F34+F35","v":{"v":1.2387201011460323,"d":"123.87%"}},{"$f":"G34+G35","v":{"v":2087.1428571428573,"d":"2,087.14"}},{"$f":"H34+H35","v":{"v":1.2688424405129144,"d":"126.88%"}}]
[null,"d) Sonderzahlungen/SZ","Stunden","% auf LB"]
[null,"Weihnachtsremuneration (4,33 Wo)",173.93,{"$f":"C38/E36","v":{"v":0.08333401779603011,"d":"8.33%"}}]
[null,"Urlaubszuschuss UZ (4,33 Wo)",173.93,{"$f":"C39/E36","v":{"v":0.08333401779603011,"d":"8.33%"}}]
[null,"Summe Sonderzahlung",{"$f":"SUM(C38:C39)","v":347.86},{"$f":"SUM(D38:D39)","v":{"v":0.16666803559206023,"d":"16.67%"}},{"$f":"C40","v":347.86},{"$f":"E40/E34","v":{"v":0.20645504590640734,"d":"20.65%"}},{"$f":"E40","v":347.86},{"$f":"G40/G34","v":{"v":0.211475477036123,"d":"21.15%"}}]
[null,"e) Direkte Arbeitskosten (c+d)",null,null,{"$f":"E36+E40","v":{"v":2435.0028571428575,"d":"2,435.00"}},{"$f":"E41/E34","v":{"v":1.4451751470524397,"d":"144.52%"}},{"$f":"G36+G40","v":{"v":2435.0028571428575,"d":"2,435.00"}},{"$f":"G41/G34","v":{"v":1.4803179175490375,"d":"148.03%"}}]
[null,"f) Sozialabgaben","in % auf LB","in % auf SZ"]
[null,"Sozialversicherungsbeiträge (AG-Anteil)"]
[null,"Pensionsversicherung",{"$f":"'1. Österreichische Werte'!B76","v":{"v":0.1255,"d":"12.55%"}},{"$f":"'1. Österreichische Werte'!B76","v":{"v":0.1255,"d":"12.55%"}}]
[null,"Unfallversicherung",{"$f":"'1. Österreichische Werte'!B77","v":{"v":0.013,"d":"1.30%"}},{"$f":"'1. Österreichische Werte'!B77","v":{"v":0.013,"d":"1.30%"}}]
[null,"Krankenversicherung",{"$f":"'1. Österreichische Werte'!B78","v":{"v":0.0378,"d":"3.78%"}},{"$f":"'1. Österreichische Werte'!B78","v":{"v":0.0378,"d":"3.78%"}}]
[null,"Arbeitslosenversicherung und Zuschlag gem. IESG",{"$f":"'1. Österreichische Werte'!B79+'1. Österreichische Werte'!B80","v":{"v":0.0335,"d":"3.35%"}},{"$f":"'1. Österreichische Werte'!B79+'1. Österreichische Werte'!B80","v":{"v":0.0335,"d":"3.35%"}}]
[null,"Wohnbauförderungsbeitrag",{"$f":"'1. Österreichische Werte'!B81","v":{"v":0.005,"d":"0.50%"}}]
[null,"Summe Sozialversicherungsbeiträge",{"$f":"SUM(C44:C48)","v":{"v":0.21480000000000002,"d":"21.48%"}},{"$f":"SUM(D44:D48)","v":{"v":0.20980000000000001,"d":"20.98%"}}]
[null,"Sonstige Sozialabgaben"]
[null,"Familienlastenausgleichfond (DG-Beitrag) (DB)",{"$f":"'1. Österreichische Werte'!B83","v":{"v":0.039,"d":"3.90%"}},{"$f":"'1. Österreichische Werte'!B83","v":{"v":0.039,"d":"3.90%"}}]
[null,"Dienstgeberzuschlag **unterschiedlich (DZ)",{"$f":"VLOOKUP('1. Unternehmensdaten'!B5,dezet,2,0)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP('1. Unternehmensdaten'!B5,dezet,2,0)","v":{"$error":"#N/A"}}]
[null,"Kommunalsteuer",{"$f":"'1. Österreichische Werte'!B85","v":{"v":0.03,"d":"3.00%"}},{"$f":"'1. Österreichische Werte'!B85","v":{"v":0.03,"d":"3.00%"}}]
[null,"Summe Sonstige Sozialabgaben",{"$f":"SUM(C51:C53)","v":{"$error":"#N/A"}},{"$f":"SUM(D51:D53)","v":{"$error":"#N/A"}}]
[null,"Summe Sozialabgaben auf laufende Bezüge",{"$f":"C54+C49","v":{"$error":"#N/A"}}]
[null,null,"*LB (=c))",null,{"$f":"F36","v":{"v":1.2387201011460323,"d":"123.9%"}},{"$f":"$C$55*E56","v":{"$error":"#N/A"}},{"$f":"H36","v":{"v":1.2688424405129144,"d":"126.9%"}},{"$f":"$C$55*G56","v":{"$error":"#N/A"}}]
[null,"Summe Sozialabgaben auf Sonderzahlung",null,{"$f":"D54+D49","v":{"$error":"#N/A"}}]
[{"$nulls":3},"*SZ (=d))",{"$f":"F40","v":{"v":0.20645504590640734,"d":"20.65%"}},{"$f":"$D$57*E58","v":{"$error":"#N/A"}},{"$f":"H40","v":{"v":0.211475477036123,"d":"21.15%"}},{"$f":"$D$57*G58","v":{"$error":"#N/A"}}]
[null,"Summe Sozialabgaben auf LB+SZ, \nbezogen auf AW (a)",{"$nulls":3},{"$f":"SUM(F56:F58)","v":{"$error":"#N/A"}},null,{"$f":"SUM(H56:H58)","v":{"$error":"#N/A"}}]
[null,"g) Abfertigungskosten NEU 1,53% auf LB (a + b) und SZ",{"$nulls":3},{"$f":"1.53%*F41","v":{"v":0.02211117974990233,"d":"2.21%"}},null,{"$f":"1.53%*H41","v":{"v":0.022648864138500275,"d":"2.26%"}}]
[null,"g*) Kosten für Abfertigung alt (betriebsindividuell)",{"$nulls":3},{"$f":"IF(ISERROR('1. Kalkulation'!$E$47-'1. Übersicht LZ_NLZ'!F60),0,'1. Kalkulation'!$E$47-'1. Übersicht LZ_NLZ'!F60)","v":{"v":-2.5944445654346726E-8,"d":"-0.00%"}},null,{"$f":"IF(ISERROR('1. Kalkulation'!$E$47-'1. Übersicht LZ_NLZ'!F60),0,'1. Kalkulation'!$E$47-'1. Übersicht LZ_NLZ'!F60)","v":{"v":-2.5944445654346726E-8,"d":"-0.00%"}}]
[null,"h) Sonstige Nebenkosten"]
[null,"Fahrtkostenersatz DN",null,{"$f":"'1. Kalkulation'!D54","v":{"$error":"#N/A"}}]
[null,"Behindertenausgleichstaxe",null,{"$f":"'1. Kalkulation'!D55","v":{"$error":"#N/A"}}]
[null,"Dienstgeberabgabe/U-Bahnsteuer (nur in Wien)",null,{"$f":"'1. Kalkulation'!D56","v":{"v":0,"d":"0.00%"}}]
[null,"Auflösungsabgabe",null,{"$f":"'1. Kalkulation'!D57","v":{"$error":"#N/A"}}]
[null,"Kosten für Arbeitnehmerschutz (Präventivdienste und PSA)",null,{"$f":"'1. Kalkulation'!D58","v":{"$error":"#N/A"}}]
[null,"Summe Sonstige Nebenkosten",null,{"$f":"SUM(D63:D67)","v":{"$error":"#N/A"}},null,{"$f":"$D$68*F36","v":{"$error":"#N/A"}},null,{"$f":"$D$68*F36","v":{"$error":"#N/A"}}]
[null,"Nebenkosten (b+d+f+g+h)",{"$nulls":3},{"$f":"F35+F40+F59+F60+F61+F68","v":{"$error":"#N/A"}},null,{"$f":"H35+H40+H59+H60+H61+H68","v":{"$error":"#N/A"}}]

{"sheet":"1. Österreichische Werte","index":3,"n_rows":89,"n_cols":33,"rows_kept":89}
["Werte Behindertenausgleichstaxe"]
["Quelle:","https://www.weka.at/personalverrechnung/News/Ausgleichstaxe-2018"]
["Quelle & Definition:","https://www.sozialministeriumservice.at/site/Menschen_mit_Behinderung/Ausbildung_Beruf_und_Beschaeftigung/Ausgleichstaxe_und_Praemie/Ausgleichstaxe_und_Praemie"]
[]
["Jahr 2018","Anzahl MA","EUR/nebP/Mon","EUR/nebP/Jahr",null,"nebP = nicht eingestellte begünstigte Person",{"$nulls":3},"Jahr 2017","Anzahl MA","EUR/nebP/Mon","EUR/nebP/Jahr","Steigerung 2018",null,"Jahr 2016","Anzahl MA","EUR/nebP/Mon","EUR/nebP/Jahr","Steigerung 2017",null,"Jahr 2015","Anzahl MA","EUR/nebP/Mon","EUR/nebP/Jahr","Steigerung 2016",null,"Jahr 2014","Anzahl MA","EUR/nebP/Mon","EUR/nebP/Jahr","Steigerung 2015"]
["weniger",100,{"v":257,"d":"€ 257.00"},{"$f":"C6*12","v":{"v":3084,"d":"€ 3,084.00"}},{"$nulls":5},"weniger",100,{"v":253,"d":"€ 253.00"},{"$f":"L6*12","v":{"v":3036,"d":"€ 3,036.00"}},{"$f":"C6/L6-1","v":{"v":0.015810276679841806,"d":"1.58%"}},null,"weniger",100,{"v":251,"d":"€ 251.00"},{"$f":"R6*12","v":{"v":3012,"d":"€ 3,012.00"}},{"$f":"L6/R6-1","v":{"v":0.007968127490039834,"d":"0.80%"}},null,"weniger",100,{"v":248,"d":"€ 248.00"},{"$f":"X6*12","v":{"v":2976,"d":"€ 2,976.00"}},{"$f":"R6/X6-1","v":{"v":0.012096774193548487,"d":"1.21%"}},null,"weniger",100,{"v":244,"d":"€ 244.00"},{"$f":"AD6*12","v":{"v":2928,"d":"€ 2,928.00"}},{"$f":"X6/AD6-1","v":{"v":0.016393442622950838,"d":"1.64%"}},{"v":0.0163934426229508,"d":"1.64%"}]
["100 bis",399,{"v":361,"d":"€ 361.00"},{"$f":"C7*12","v":{"v":4332,"d":"€ 4,332.00"}},"Wert für Kalk",{"$f":"IF('1. Unternehmensdaten'!B11<100,'1. Österreichische Werte'!D6,IF('1. Unternehmensdaten'!B11<399,'1. Österreichische Werte'!D7,'1. Österreichische Werte'!D8))","v":{"v":3084,"d":"€ 3,084.00"}},{"$nulls":3},"100 bis",399,{"v":355,"d":"€ 355.00"},{"$f":"L7*12","v":{"v":4260,"d":"€ 4,260.00"}},{"$f":"C7/L7-1","v":{"v":0.016901408450704203,"d":"1.69%"}},null,"100 bis",399,{"v":352,"d":"€ 352.00"},{"$f":"R7*12","v":{"v":4224,"d":"€ 4,224.00"}},{"$f":"L7/R7-1","v":{"v":0.008522727272727293,"d":"0.85%"}},null,"100 bis",399,{"v":348,"d":"€ 348.00"},{"$f":"X7*12","v":{"v":4176,"d":"€ 4,176.00"}},{"$f":"R7/X7-1","v":{"v":0.011494252873563315,"d":"1.15%"}},null,"100 bis",399,{"v":342,"d":"€ 342.00"},{"$f":"AD7*12","v":{"v":4104,"d":"€ 4,104.00"}},{"$f":"X7/AD7-1","v":{"v":0.01754385964912286,"d":"1.75%"}},{"v":0.01754385964912286,"d":"1.75%"}]
["mehr als",400,{"v":383,"d":"€ 383.00"},{"$f":"C8*12","v":{"v":4596,"d":"€ 4,596.00"}},{"$nulls":5},"mehr als",400,{"v":377,"d":"€ 377.00"},{"$f":"L8*12","v":{"v":4524,"d":"€ 4,524.00"}},{"$f":"C8/L8-1","v":{"v":0.01591511936339529,"d":"1.59%"}},null,"mehr als",400,{"v":374,"d":"€ 374.00"},{"$f":"R8*12","v":{"v":4488,"d":"€ 4,488.00"}},{"$f":"L8/R8-1","v":{"v":0.008021390374331583,"d":"0.80%"}},null,"mehr als",400,{"v":370,"d":"€ 370.00"},{"$f":"X8*12","v":{"v":4440,"d":"€ 4,440.00"}},{"$f":"R8/X8-1","v":{"v":0.0108108108108107,"d":"1.08%"}},null,"mehr als",400,{"v":364,"d":"€ 364.00"},{"$f":"AD8*12","v":{"v":4368,"d":"€ 4,368.00"}},{"$f":"X8/AD8-1","v":{"v":0.016483516483516425,"d":"1.65%"}},{"v":0.016483516483516425,"d":"1.65%"}]
[]
["Werte Dienstgeberzuschlag"]
["Definition:","https://www.wko.at/service/steuern/Zuschlag_zum_Dienstgeberbeitrag.html"]
[]
["Bundesland","Höhe DZ 2018","DZ",null,"Werte 2015","DZ"]
["Burgenland",{"v":0.0044,"d":"0.44%"},"(keine Änderung zu 2017)",null,"Burgenland",{"v":0.0044,"d":"0.44%"}]
["Kärnten",{"v":0.0041,"d":"0.41%"},null,null,"Kärnten",{"v":0.0041,"d":"0.41%"}]
["Niederösterreich",{"v":0.004,"d":"0.40%"},null,null,"Niederösterreich",{"v":0.004,"d":"0.40%"}]
["Oberösterreich",{"v":0.0036,"d":"0.36%"},null,null,"Oberösterreich",{"v":0.0036,"d":"0.36%"}]
["Salzburg",{"v":0.0042,"d":"0.42%"},null,null,"Salzburg",{"v":0.0042,"d":"0.42%"}]
["Steiermark",{"v":0.0039,"d":"0.39%"},null,null,"Steiermark",{"v":0.0039,"d":"0.39%"}]
["Tirol",{"v":4.3E-3,"d":"0.43%"},null,null,"Tirol",{"v":4.3E-3,"d":"0.43%"}]
["Vorarlberg",{"v":0.0039,"d":"0.39%"},null,null,"Vorarlberg",{"v":0.0039,"d":"0.39%"}]
["Wien",{"v":0.004,"d":"0.40%"},null,null,"Wien",{"v":0.004,"d":"0.40%"}]
[]
[]
["Werte U-Bahnsteuer/Wien 2018 (Wert seit 01.06.2012)"]
[null,"pro Woche","Wo/Mon","pro Monat","pro Jahr"]
["pro Mitarbeiter",{"v":2,"d":"€ 2.00"},4.35,{"$f":"B27*C27","v":{"v":8.7,"d":"€ 8.70"}},{"$f":"D27*12","v":{"v":104.39999999999999,"d":"€ 104.40"}},null,"zahlbar für MA bis 55 Jahre und nicht bei GFB"]
[]
["Definition und Quelle: ","https://www.wko.at/service/steuern/DGA_-_Dienstgeberabgabe_der_Gemeinde_Wien_(U-Bahn_Steuer)_.html "]
["Präventivdienste (Arbeitsmediziner, SFK)",{"$nulls":10},"es fehlt","Werte für Pärventivdienste"]
["Anzahl MA","Std/Jahr","EUR/Jahr","EUR/Std","EUR/Jahr/MA",null,null,"Anpasung",{"$nulls":4},"2 Angebote über Stundensätze als Berechnungsgrundlage"]
[200,150,{"v":10800,"d":"10,800.00"},{"$f":"C32/B32","v":{"v":72,"d":"72.00"}},{"$f":"C32/A32","v":{"v":54,"d":"54.00"}},"SFK",2018,2018,{"v":0.028,"d":"2.80%"}]
[200,150,{"$f":"B33*D33","v":{"v":10291.1472,"d":"10,291.15"}},{"$f":"64.8*1.038*1.02","v":{"v":68.607648,"d":"68.61"}},{"$f":"C33/A33","v":{"v":51.455735999999995,"d":"51.46"}},"SFK",2017,2017,{"v":0.016,"d":"1.60%"},null,null,"Kosten für Präventivdienste (Arbeitsmediziner, SFK) und PSA (Gesamtkosten)"]
[200,100,{"v":10200,"d":"10,200.00"},{"$f":"C34/B34","v":{"v":102,"d":"102.00"}},{"$f":"C34/A34","v":{"v":51,"d":"51.00"}},"AM",2016,2016,{"v":0.0175,"d":"1.75%"}]
[200,100,{"v":12000,"d":"12,000.00"},{"$f":"C35/B35","v":{"v":120,"d":"120.00"}},{"$f":"C35/A35","v":{"v":60,"d":"60.00"}},"AM","2013 auf 2015 hochgerechnet"]
[]
[{"$nulls":3},"Schnitt SFK/MA/Jahr",{"$f":"AVERAGE(E32:E33)*(1+I34)*(1+I33)*(1+I32)","v":{"v":56.03526781170913,"d":"56.04"}}]
[{"$nulls":3},"Schnitt AM/MA/Jahr",{"$f":"AVERAGE(E34:E35)*(1+I34)*(1+I33)*(1+I32)","v":{"v":58.981284120000005,"d":"58.98"}},null,"Daten für Kalkulation","in % von Lohn"]
[{"$nulls":3},"Durchschnittl. Kosten/MA/Jahr",{"$f":"SUM(E37:E38)","v":{"v":115.01655193170913,"d":"115.02"}},null,{"$f":"E39*'1. Unternehmensdaten'!B11","v":0},{"$f":"G39/'1. Unternehmensdaten'!B32","v":{"$error":"#DIV/0!"}}]
[]
["Auflösungsabgabe"]
["Jahr 2018",{"v":128,"d":"€ 128.00"},"EUR/Auflösung",null,"Wert 2017",{"v":124,"d":"€ 124.00"},{"$f":"F42/F43-1","v":{"v":0.024793388429751984,"d":"2.48%"}},"Erhöhung zu 2016"]
[null,{"$f":"B42/F42-1","v":{"v":0.032258064516129004,"d":"3.23%"}},"Erhöhung zu 2017",null,"Wert 2016",{"v":121,"d":"€ 121.00"},{"$f":"F43/F44-1","v":{"v":0.025423728813559254,"d":"2.54%"}},"Erhöhung zu 2015"]
[{"$nulls":4},"Wert 2015",{"v":118,"d":"€ 118.00"},{"$f":"F44/F45-1","v":{"v":0.026086956521739202,"d":"2.61%"}},"Erhöhung zu 2014",{"$nulls":3},"Anzahl Beendigungen des DV aus Eingabedaten aus dem Unternehmensdatenblatt"]
[{"$nulls":4},"Wert 2014",{"v":115,"d":"€ 115.00"},{"$nulls":5},"Ansonsten Durchschnittswert (Statisktik)"]
["Definition und Quelle:","https://www.sozialversicherung.at/portal27/esvportal/content/contentWindow?viewmode=content&contentid=10007.683914"]
["Abfertigungsvorsorge"]
["Abfertigungsvorsorge NEU",{"v":0.0153,"d":"1.53%"}]
["Abfertigung NEU (5 Wo Url)",{"$f":"'1. Übersicht LZ_NLZ'!F60","v":{"v":0.02211117974990233,"d":"2.21%"}},"auf Leistungslöhne, Nichtleistungslöhne und Sonderzahlungen bezogen auf Leistungslöhne"]
["Abfertigung NEU (6 Wo Url)",{"$f":"'1. Übersicht LZ_NLZ'!H60","v":{"v":0.022648864138500275,"d":"2.26%"}},"auf Leistungslöhne, Nichtleistungslöhne und Sonderzahlungen bezogen auf Leistungslöhne"]
[]
[]
["Abfertigung ALT"]
[]
["Jahre","Monate","Abfertigung Bezüge","%","Wahrscheinlichkeit","% AbfVS"]
[3,{"$f":"A56*12","v":36},2,{"$f":"C56/B56","v":{"v":0.05555555555555555,"d":"5.56%"}},{"v":0,"d":"0%"},{"$f":"D56*E56","v":{"v":0,"d":"0.00%"}}]
[5,60,3,{"v":0.05,"d":"5.00%"},{"v":0,"d":"0%"},{"v":0,"d":"0.00%"}]
[10,120,4,{"v":0.03333333333333333,"d":"3.33%"},{"v":0,"d":"0%"},{"v":0,"d":"0.00%"}]
[15,180,6,{"v":0.03333333333333333,"d":"3.33%"},{"v":0,"d":"0%"},{"v":0,"d":"0.00%"}]
[20,240,9,{"v":0.0375,"d":"3.75%"},{"v":0,"d":"0%"},{"v":0,"d":"0.00%"}]
[25,300,12,{"v":0.04,"d":"4.00%"},{"v":0.95,"d":"95%"},{"v":0.038,"d":"3.80%"}]
[{"$nulls":3},"Fluktuationsabschlag",{"v":0.05,"d":"5%"}]
[{"$nulls":4},{"$f":"SUM(E56:E62)","v":{"v":1,"d":"100%"}},{"$f":"SUM(F56:F62)","v":{"v":0.038,"d":"3.80%"}}]
["Quelle:","https://www.wko.at/service/arbeitsrecht-sozialrecht/Abfertigung_Alt.html "]
[]
["IESG (Insolvenz-Entgeltsicherungs-Gesetz) - seit 01.01.2016 neuerlich gesenkt"]
["IESG Zuschlag",{"v":0.0035,"d":"0.35%"},null,"Wert 2015",{"v":0.0045,"d":"0.45%"},"2015-01-01"]
[{"$nulls":3},"Wert 2014",{"v":0.005,"d":"0.50%"}]
[]
["Senkung des IESG Zuschlags von 0,45 % auf 0,35 % in BGBl II 2015/375 vom 24.11.2015"]
["Quelle:","https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_II_375/BGBLA_2015_II_375.pdf"]
[]
[]
["Werte Sozialversicherung"]
["Betragsbestandteile","Stand: 2018","Werte 2017","Werte 2016","Werte bis 2015"]
["Pensionsversicherung",{"v":0.1255,"d":"12.55%"},{"v":0.1255,"d":"12.55%"},"keine Veränderung",{"v":0.1255,"d":"12.55%"}]
["Unfallversicherung",{"v":0.013,"d":"1.30%"},{"v":0.013,"d":"1.30%"},"für 2017",{"v":0.013,"d":"1.30%"}]
["Krankenversicherung",{"v":0.0378,"d":"3.78%"},{"v":0.0378,"d":"3.78%"},null,{"v":0.037,"d":"3.70%"}]
["Arbeitslosenversicherung",{"v":0.03,"d":"3.00%"},{"v":0.03,"d":"3.00%"},null,{"$f":"3%+0.45%","v":{"v":0.0345,"d":"3.45%"}}]
["IESG Zuschlag",{"v":0.0035,"d":"0.35%"},{"v":0.0035,"d":"0.35%"},null,{"v":0.005,"d":"0.50%"}]
["Wohnbauförderung",{"v":0.005,"d":"0.50%"},{"v":0.005,"d":"0.50%"},null,{"v":0.005,"d":"0.50%"}]
[null,{"$f":"SUM(B76:B81)","v":{"v":0.21480000000000002,"d":"21.48%"}},{"$f":"SUM(C76:C81)","v":{"v":0.21480000000000002,"d":"21.48%"}},null,{"$f":"SUM(E76:E81)","v":{"v":0.22000000000000003,"d":"22.00%"}}]
["Dienstgeberbeitrag (DB)",{"v":0.039,"d":"3.90%"},{"v":0.041,"d":"4.10%"},null,{"$f":"4.5%","v":{"v":0.045,"d":"4.50%"}}]
["Dienstgeberzuschlag (DZ)"]
["Kommunalsteuer",{"v":0.03,"d":"3.00%"},{"v":0.03,"d":"3.00%"},null,{"v":0.03,"d":"3.00%"}]
[]
["Quelle (Aktuelle Werte):","https://www.sozialversicherung.at/portal27/esvportal/content?contentid=10007.683916&viewmode=content"]
["Beitragsrechtliche Werte"]
[null,"https://www.wko.at/service/steuern/Aktuelle_Werte_Lohnverrechnung.html"]

{"sheet":"1. KV Daten DFG 2018","index":4,"n_rows":12,"n_cols":8,"rows_kept":12}
["Lohngruppe","Bezeichnung","Bruttostundensatz",2018,2017]
[1,"Facharbeiter",{"v":10.6,"d":"€ 10.60"},null,{"v":10.33,"d":"€ 10.33"},{"$f":"C2/E2-1","v":{"v":0.02613746369796699,"d":"2.61%"}},null,"Bruttostundensätze (Lohngruppen)"]
[2,"Sonderreiniger",{"v":9.62,"d":"€ 9.62"},null,{"v":9.36,"d":"€ 9.36"},{"v":0.02777777777777768,"d":"2.78%"},null,"Zuschläge (Üst., Nacht, SEG, Infektion, FT/SO)"]
[3,"Hotelreinigung",{"v":9.39,"d":"€ 9.39"},null,{"v":9.14,"d":"€ 9.14"},{"v":0.027352297592997843,"d":"2.74%"},null,"Trennungszulage, Zehrgeld"]
[4,"Hausbetreuer",{"v":9.11,"d":"€ 9.11"},null,{"v":8.87,"d":"€ 8.87"},{"v":0.027057497181510737,"d":"2.71%"},null,"Fahrtkostenentschädigung"]
[5,"UHR Krankenhaus/Pflegeheim ",{"v":8.77,"d":"€ 8.77"},null,{"v":8.54,"d":"€ 8.54"},{"v":0.02693208430913363,"d":"2.69%"}]
[6,"UHR (Büro, Industrie, …)",{"v":8.68,"d":"€ 8.68"},null,{"v":8.49,"d":"€ 8.49"},{"v":0.022379269729092988,"d":"2.24%"}]
[]
[null,"Zehrgeld pro Tag",{"v":10.3,"d":"€ 10.30"},null,{"v":10.1,"d":"€ 10.10"},{"$f":"C9/E9-1","v":{"v":0.01980198019801982,"d":"1.98%"}}]
[null,"Trennungszulage pro Tag",{"v":17.3,"d":"€ 17.30"},null,{"v":16.9,"d":"€ 16.90"},{"$f":"C10/E10-1","v":{"v":0.02366863905325456,"d":"2.37%"}}]
[]
[{"$nulls":5},{"$f":"AVERAGE(F2:F7)","v":{"v":0.026272731714746644,"d":"2.63%"}},null,"Erhöhung im Durchschnitt über die Lohngruppen"]

{"sheet":"1. Statistische Daten","index":5,"n_rows":79,"n_cols":15,"rows_kept":79}
["Feiertage"]
[null,"15 gesetzliche Feiertage ","Zusätzl. arbeitsfreie Tage gem. KV","Gesamt"]
["langjähriger Durchschnitt",{"v":10.464,"d":"10.46"},{"v":0.714,"d":"0.71"},{"$f":"SUM(B3:C3)","v":{"v":11.178,"d":"11.18"}},null,"Quelle: https://www.wko.at/branchen/stmk/gewerbe-handwerk/chemische-gewerbe-denkmal-fassade-gebaeudereiniger/Lohnnebenkosten_DFG_Reiniger_Stmk_2018.pdf"]
["laufendes Jahr (2018)",11.04,{"v":1,"d":"1.00"},{"$f":"SUM(B4:C4)","v":12.04},null,"Quelle: http://brückentage.info/2018/feiertage-oesterreich-2018.html und https://www.wko.at/Content.Node/branchen/oe/Chemische-Gewerbe-und-der-Denkmal-Fassaden-und-Gebaeudereiniger/Denkmal---Fassaden--und-Gebaeuderein/Lohnnebenkosten-Steiermark.pdf"]
[]
[]
["Durchschnittswerte Stand: 2018",{"$nulls":4},"Unterschiedliche Werte veröffentlicht (Gesamtösterreich, Arbeiter, Angestellte, …)"]
["Krankenstand (Arbeiter)",12.6,null,"Risiko",{"v":0.015,"d":"1.50%"},"Quelle: https://www.wko.at/branchen/stmk/gewerbe-handwerk/chemische-gewerbe-denkmal-fassade-gebaeudereiniger/Lohnnebenkosten_DFG_Reiniger_Stmk_2018.pdf"]
["Sonstige Verhinderungszeiten ",1.5,null,"Gewinn",{"v":0.05,"d":"5%"}]
[]
[]
[]
["Studie KMU-Forschung Austria - Beispielhafte Musterstundensatzkalkulation"]
[]
[null,"EPU Wien","17 Beschäftigte","70 Beschäftigte","250 Beschäftigte","510 Beschäftigte"]
["Umsatz",{"v":35000,"d":"35,000.00"}]
["Kostenstruktur"]
["Materialaufwand",{"v":2100,"d":"2,100.00"},{"v":29600,"d":"29,600.00"},{"v":219500,"d":"219,500.00"},{"v":348410,"d":"348,410.00"},{"v":417000,"d":"417,000.00"}]
["Materialaufwand in %",{"$f":"B18/B$28","v":{"v":0.06025824964131994,"d":"6.03%"}},{"$f":"C18/C$28","v":{"v":0.04023980750146141,"d":"4.02%"}},{"$f":"D18/D$28","v":{"v":0.07974365774530712,"d":"7.97%"}},{"$f":"E18/E$28","v":{"v":0.03972915619016994,"d":"3.97%"}},{"$f":"F18/F$28","v":{"v":0.02294658343531815,"d":"2.29%"}}]
["Fremdleistungen",{"v":2740,"d":"2,740.00"},{"v":85900,"d":"85,900.00"},{"v":131760,"d":"131,760.00"},{"v":594410,"d":"594,410.00"},{"v":1336300,"d":"1,336,300.00"}]
["Fremdleistungen in %",{"$f":"B20/B$28","v":{"v":0.07862266857962698,"d":"7.86%"}},{"$f":"C20/C$28","v":{"v":0.11677700893160592,"d":"11.68%"}},{"$f":"D20/D$28","v":{"v":0.047867992457957476,"d":"4.79%"}},{"$f":"E20/E$28","v":{"v":0.06778051069429383,"d":"6.78%"}},{"$f":"F20/F$28","v":{"v":0.07353361977126054,"d":"7.35%"}}]
["Personalkosten",{"v":20340,"d":"20,340.00"},{"v":456650,"d":"456,650.00"},{"v":1884400,"d":"1,884,400.00"},{"v":6584790,"d":"6,584,790.00"},{"v":13693400,"d":"13,693,400.00"},{"$f":"788704/F22","v":{"v":0.05759738268070749,"d":"0.0575973826807075"}}]
["Personalkosten in %",{"$f":"B22/B$28","v":{"v":0.5836441893830703,"d":"58.36%"}},{"$f":"C22/C$28","v":{"v":0.6207941924169714,"d":"62.08%"}},{"$f":"D22/D$28","v":{"v":0.684596577017115,"d":"68.46%"}},{"$f":"E22/E$28","v":{"v":0.7508629212406909,"d":"75.09%"}},{"$f":"F22/F$28","v":{"v":0.7535173755711884,"d":"75.35%"}}]
["Sonstiger Aufwand",{"v":9240,"d":"9,240.00"},{"v":152800,"d":"152,800.00"},{"v":483060,"d":"483,060.00"},{"v":1164970,"d":"1,164,970.00"},{"v":2623370,"d":"2,623,370.00"}]
["Sonstiger Aufwand in %",{"$f":"B24/B$28","v":{"v":0.26513629842180775,"d":"26.51%"}},{"$f":"C24/C$28","v":{"v":0.20772441169673322,"d":"20.77%"}},{"$f":"D24/D$28","v":{"v":0.17549417453507085,"d":"17.55%"}},{"$f":"E24/E$28","v":{"v":0.13284140836044395,"d":"13.28%"}},{"$f":"F24/F$28","v":{"v":0.144358222030481,"d":"14.44%"}}]
["Finanzierungskosten",{"v":430,"d":"430.00"},{"v":10640,"d":"10,640.00"},{"v":33850,"d":"33,850.00"},{"v":77050,"d":"77,050.00"},{"v":102570,"d":"102,570.00"}]
["Finanzierungskosten",{"$f":"B26/B$28","v":{"v":0.012338593974175036,"d":"1.23%"}},{"$f":"C26/C$28","v":{"v":0.014464579453228021,"d":"1.45%"}},{"$f":"D26/D$28","v":{"v":0.012297598244549639,"d":"1.23%"}},{"$f":"E26/E$28","v":{"v":0.008786003514401406,"d":"0.88%"}},{"$f":"F26/F$28","v":{"v":0.005644199191751996,"d":"0.56%"}}]
["Summe Kosten",{"$f":"B18+B20+B22+B24+B26","v":{"v":34850,"d":"34,850.00"}},{"v":735590,"d":"735,590.00"},{"v":2752570,"d":"2,752,570.00"},{"v":8769630,"d":"8,769,630.00"},{"v":18172640,"d":"18,172,640.00"}]
["Summe Kosten in %",{"v":1,"d":"100.0%"},{"v":0.9999999999999999,"d":"100.0%"},{"v":1,"d":"100.0%"},{"v":1,"d":"100.0%"},{"v":1,"d":"100.0%"}]
["Kosten in EUR",{"v":34850,"d":"34,850.00"},{"$f":"C28","v":{"v":735590,"d":"735,590.00"}},{"$f":"D28","v":{"v":2752570,"d":"2,752,570.00"}},{"$f":"E28","v":{"v":8769630,"d":"8,769,630.00"}},{"$f":"F28","v":{"v":18172640,"d":"18,172,640.00"}}]
["Gemeinkosten",{"$f":"ROUNDUP(B18*0.02+B22*0.02+B24+B26,0)","v":{"v":10119,"d":"10,119.00"}},{"$f":"ROUNDUP(C18*0.02+C22*0.108906164458557+C24+C26,0)","v":{"v":213764,"d":"213,764.00"}},{"$f":"ROUNDUP(D18*0.02+D22*0.0632434727234133+D24+D26,0)","v":{"v":640476,"d":"640,476.00"}},{"$f":"ROUNDUP(E18*0.02+E22*0.0563323963254713+E24+E26,0)","v":{"v":1619926,"d":"1,619,926.00"}},{"$f":"ROUNDUP(F18*0.02+F22*0.0575973826807075+F24+F26,0)","v":{"v":3522984,"d":"3,522,984.00"}}]
["Materialkostenaufschlag verr",{"v":0.2,"d":"20%"},{"v":0.2,"d":"20%"},{"v":0.2,"d":"20%"},{"v":0.2,"d":"20%"},{"v":0.2,"d":"20%"}]
["Materialkostenaufschlag in EUR",{"$f":"ROUNDUP(B18*0.98*B32,0)","v":{"v":412,"d":"412.00"}},{"$f":"ROUNDUP(C18*0.98*C32,0)","v":{"v":5802,"d":"5,802.00"}},{"$f":"ROUNDUP(D18*0.98*D32,0)","v":{"v":43022,"d":"43,022.00"}},{"$f":"ROUNDUP(E18*0.98*E32,0)","v":{"v":68289,"d":"68,289.00"}},{"$f":"ROUNDUP(F18*0.98*F32,0)","v":{"v":81732,"d":"81,732.00"}}]
["Restliche Gemeinkosten",{"$f":"B31-B33","v":{"v":9707,"d":"9,707.00"}},{"$f":"C31-C33","v":{"v":207962,"d":"207,962.00"}},{"$f":"D31-D33","v":{"v":597454,"d":"597,454.00"}},{"$f":"E31-E33","v":{"v":1551637,"d":"1,551,637.00"}},{"$f":"F31-F33","v":{"v":3441252,"d":"3,441,252.00"}}]
["verrechenbare Stunden",{"v":1744,"d":"1,744.00"},{"v":26276,"d":"26,276.00"},{"v":114512,"d":"114,512.00"},{"v":417377,"d":"417,377.00"},{"v":853394,"d":"853,394.00"}]
["Gemeinkosten in EUR/Std",{"$f":"B34/B35","v":{"v":5.565940366972477,"d":"5.57"}},{"$f":"C34/C35","v":{"v":7.914522758410717,"d":"7.91"}},{"$f":"D34/D35","v":{"v":5.217392063713847,"d":"5.22"}},{"$f":"E34/E35","v":{"v":3.717591050776636,"d":"3.72"}},{"$f":"F34/F35","v":{"v":4.03243050689365,"d":"4.03"}}]
["Gemeinkosten in %/Umsatz",{"$f":"B34/B16","v":{"v":0.27734285714285717,"d":"27.73%"}}]
["Gemeinkosten in %/Personalkosten",{"$f":"B34/B22","v":{"v":0.4772369714847591,"d":"47.72%"}},{"$f":"C34/C22","v":{"v":0.45540786160078833,"d":"45.54%"}},{"$f":"D34/D22","v":{"v":0.31705264275100825,"d":"31.71%"}},{"$f":"E34/E22","v":{"v":0.23563955722202226,"d":"23.56%"}},{"$f":"F34/F22","v":{"v":0.25130734514437614,"d":"25.13%"}}]
["Sonstiger Aufwand in % von Personal",{"$f":"B24/B22","v":{"v":0.45427728613569324,"d":"45.43%"}},{"$f":"C24/C22","v":{"v":0.3346107522172342,"d":"33.46%"}},{"$f":"D24/D22","v":{"v":0.2563468478030142,"d":"25.63%"}},{"$f":"E24/E22","v":{"v":0.1769183223762641,"d":"17.69%"}},{"$f":"F24/F22","v":{"v":0.19157915492134897,"d":"19.16%"}}]
["Personalkosten Brutto (ohne LNK!)",{"$f":"B22/(100%+B43)*100%","v":{"v":10561.29601744639,"d":"10,561.30"}},{"$f":"C22/(100%+C43)*100%","v":{"v":237109.9226335739,"d":"237,109.92"}},{"$f":"D22/(100%+D43)*100%","v":{"v":975917.9657154696,"d":"975,917.97"}},{"$f":"E22/(100%+E43)*100%","v":{"v":3399654.0864267643,"d":"3,399,654.09"}},{"$f":"F22/(100%+F43)*100%","v":{"v":7044292.401872524,"d":"7,044,292.40"}}]
["Nichtleistungslöhne in %",{"v":0.249,"d":"24.90%"},{"v":0.249,"d":"24.90%"},{"v":0.249,"d":"24.90%"},{"v":0.249,"d":"24.90%"},{"v":0.249,"d":"24.90%"}]
[]
["Lohnnebenkosten gem Studie",{"v":0.9259,"d":"92.59%"},{"v":0.9259,"d":"92.59%"},{"v":0.9309,"d":"93.09%"},{"v":0.9369,"d":"93.69%"},{"v":0.9439,"d":"94.39%"}]
["Diverse mögliche Zulagen",{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"}]
["Gewinnaufschlag",{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"},{"v":0.05,"d":"5%"}]
[]
["Stundenlohn",{"v":8.5,"d":"8.50"},8.08,8.08,8.08,8.08]
["Lohnnebenkosten",{"$f":"B47*B43","v":{"v":7.87015,"d":"7.87"}},{"$f":"C47*C43","v":{"v":7.481272,"d":"7.48"}},{"$f":"D47*D43","v":{"v":7.521672,"d":"7.52"}},{"$f":"E47*E43","v":{"v":7.570151999999999,"d":"7.57"}},{"$f":"F47*F43","v":{"v":7.6267119999999995,"d":"7.63"}}]
["Zulagen",{"$f":"B47*B44","v":{"v":0.42500000000000004,"d":"0.43"}},{"$f":"C47*C44","v":{"v":0.404,"d":"0.40"}},{"$f":"D47*D44","v":{"v":0.404,"d":"0.40"}},{"$f":"E47*E44","v":{"v":0.404,"d":"0.40"}},{"$f":"F47*F44","v":{"v":0.404,"d":"0.40"}}]
["Personalkosten",{"$f":"SUM(B47:B49)","v":{"v":16.79515,"d":"16.80"}},{"$f":"SUM(C47:C49)","v":{"v":15.965271999999999,"d":"15.97"}},{"$f":"SUM(D47:D49)","v":{"v":16.005672,"d":"16.01"}},{"$f":"SUM(E47:E49)","v":{"v":16.054152,"d":"16.05"}},{"$f":"SUM(F47:F49)","v":{"v":16.110712,"d":"16.11"}}]
["Gemeinkosten",{"$f":"B36","v":{"v":5.565940366972477,"d":"5.57"}},{"$f":"C36","v":{"v":7.914522758410717,"d":"7.91"}},{"$f":"D36","v":{"v":5.217392063713847,"d":"5.22"}},{"$f":"E36","v":{"v":3.717591050776636,"d":"3.72"}},{"$f":"F36","v":{"v":4.03243050689365,"d":"4.03"}}]
["Selbstkosten",{"$f":"SUM(B50:B51)","v":{"v":22.361090366972476,"d":"22.36"}},{"$f":"SUM(C50:C51)","v":{"v":23.879794758410718,"d":"23.88"}},{"$f":"SUM(D50:D51)","v":{"v":21.22306406371385,"d":"21.22"}},{"$f":"SUM(E50:E51)","v":{"v":19.771743050776635,"d":"19.77"}},{"$f":"SUM(F50:F51)","v":{"v":20.14314250689365,"d":"20.14"}}]
["Gewinnaufschlag",{"$f":"B52*B45","v":{"v":1.118054518348624,"d":"1.12"}},{"$f":"C52*C45","v":{"v":1.193989737920536,"d":"1.19"}},{"$f":"D52*D45","v":{"v":1.0611532031856925,"d":"1.06"}},{"$f":"E52*E45","v":{"v":0.9885871525388318,"d":"0.99"}},{"$f":"F52*F45","v":{"v":1.0071571253446825,"d":"1.01"}}]
["Stundensatz netto",{"$f":"SUM(B52:B53)","v":{"v":23.4791448853211,"d":"23.48"}},{"$f":"SUM(C52:C53)","v":{"v":25.073784496331253,"d":"25.07"}},{"$f":"SUM(D52:D53)","v":{"v":22.284217266899542,"d":"22.28"}},{"$f":"SUM(E52:E53)","v":{"v":20.760330203315466,"d":"20.76"}},{"$f":"SUM(F52:F53)","v":{"v":21.150299632238333,"d":"21.15"}}]
["Gewinaufschlag auf PersKo",{"$f":"B53/B58","v":{"v":0.10531291087916204,"d":"10.53%"}},{"$f":"C53/C58","v":{"v":0.1183114548986254,"d":"11.83%"}},{"$f":"D53/D58","v":{"v":0.10514879261683528,"d":"10.51%"}},{"$f":"E53/E58","v":{"v":0.09795828271912893,"d":"9.80%"}},{"$f":"F53/F58","v":{"v":0.09979836595461343,"d":"9.98%"}}]
[]
["Werte für Kalkulation","Ein Personen Unternehmen","bis 17 Mitarbeiter","bis 70 Mitarbeiter","bis 250 Mitarbeiter","ab 250 Mitarbeiter","Art des Unternehmens","Daten für Kalkulation",null,null,"Art des Unternehmens",{"$nulls":3},"angenommen Deine Matrix geht von A1 bis G19"]
["Stundenlohn inkl NLL",{"$f":"B47*(1+B41)","v":{"v":10.6165,"d":"10.62"}},{"$f":"C47*(1+C41)","v":{"v":10.091920000000002,"d":"10.09"}},{"$f":"D47*(1+D41)","v":{"v":10.091920000000002,"d":"10.09"}},{"$f":"E47*(1+E41)","v":{"v":10.091920000000002,"d":"10.09"}},{"$f":"F47*(1+F41)","v":{"v":10.091920000000002,"d":"10.09"}},{"$f":"'1. Unternehmensdaten'!B7","v":0},{"$nulls":3},"Ein Personen Unternehmen",1,null,null,"Suchbegriff 1 ( für die Spalte)= in D22"]
["Fahrtkostenersatz",null,{"v":0.0273,"d":"2.73%"},{"v":0.0273,"d":"2.73%"},{"v":0.0273,"d":"2.73%"},{"v":0.0273,"d":"2.73%"},null,{"$f":"VLOOKUP($A59,$A$58:$F$65,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}},null,null,"bis 17 Mitarbeiter",2,null,null,"Suchbegriff2 (für die zeile) = in D23"]
["Behindertenausgleichstaxe",null,null,{"$f":"D43-C43","v":{"v":5.0000000000000044E-3,"d":"0.50%"}},{"$f":"E43-C43","v":{"v":0.01100000000000001,"d":"1.10%"}},{"$f":"E60","v":{"v":0.01100000000000001,"d":"1.10%"}},null,{"$f":"VLOOKUP($A60,$A$58:$F$65,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}},null,null,"bis 70 Mitarbeiter",3]
["Dienstgeberabgabe (U-Bahnsteuer)",{"$nulls":4},{"$f":"F43-C43-F60","v":{"v":0.007000000000000006,"d":"0.70%"}},"generell dieser Wert, nur in Wien",{"$f":"IF('1. Unternehmensdaten'!B5=\"Wien\",'1. Statistische Daten'!F61,0)","v":{"v":0,"d":"0.00%"}},null,null,"bis 250 Mitarbeiter",4,null,null,"dann sieht das so aus"]
["Auflösungsabgabe",0,{"$f":"$B$79","v":{"v":7.3118279569892409E-7,"d":"0.00%"}},{"$f":"$B$79","v":{"v":7.3118279569892409E-7,"d":"0.00%"}},{"$f":"$B$79","v":{"v":7.3118279569892409E-7,"d":"0.00%"}},{"$f":"$B$79","v":{"v":7.3118279569892409E-7,"d":"0.00%"}},null,{"$f":"VLOOKUP($A62,$A$58:$F$65,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}},null,null,"ab 250 Mitarbeiter",5]
["Arbeitnehmerschutz",{"v":0,"d":"0%"},null,{"$f":"70*'1. Österreichische Werte'!$E$39/D35/D58","v":{"v":6.9668038759696195E-3,"d":"0.70%"}},{"$f":"250*'1. Österreichische Werte'!$E$39/E35/E58","v":{"v":6.826499145214663E-3,"d":"0.68%"}},{"$f":"510*'1. Österreichische Werte'!$E$39/F35/F58","v":{"v":6.8109412730975516E-3,"d":"0.68%"}},"ab 50 MA voller Wert, darunter halber Wert",{"$f":"VLOOKUP($A63,$A$58:$F$65,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}},{"$nulls":6},"SVERWEIS(D22;A2:G19;VERGLEICH(D23;A1:G1;0);FALSCH)"]
["Materialkosten/Personalkosten",{"$f":"B18*0.98/B35/B58","v":{"v":0.11115206250267347,"d":"11.12%"}},{"$f":"C18*0.98/C35/C58","v":{"v":0.10939179140240154,"d":"10.94%"}},{"$f":"D18*0.98/D35/D58","v":{"v":0.18613832488706658,"d":"18.61%"}},{"$f":"E18*0.98/E35/E58","v":{"v":0.08106145130222632,"d":"8.11%"}},{"$f":"F18*0.98/F35/F58","v":{"v":0.04745027638294234,"d":"4.75%"}},null,{"$f":"VLOOKUP($A64,$A$58:$F$65,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}}]
["Gemeinkosten",{"$f":"B51/B58","v":{"v":0.5242726291124642,"d":"52.43%"}},{"$f":"C51/C58","v":{"v":0.7842435095017316,"d":"78.42%"}},{"$f":"D51/D58","v":{"v":0.5169870613038794,"d":"51.70%"}},{"$f":"E51/E58","v":{"v":0.368373020275293,"d":"36.84%"}},{"$f":"F51/F58","v":{"v":0.3995702013981135,"d":"39.96%"}},null,{"$f":"VLOOKUP($A65,$A$58:$F$65,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}}]
["Objektleiterkosten",null,{"v":0.07,"d":"7%"},{"v":0.05,"d":"5%"},{"v":0.09,"d":"9%"},{"v":0.07,"d":"7%"},null,{"$f":"VLOOKUP($A66,$A$58:$F$66,MATCH($G$58,$A$57:$F$57,0),FALSE)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
["Berechnung der Auflösungsabgabe im Gesamtschnitt der Branche (WKO vor Verhandlungen mit der Schiedskommission)"]
["Bruttolohnsumme 2014",{"v":630000000,"d":"630,000,000.00"}]
["Beschäftigte in RG 2014",{"v":51000,"d":"51,000.00"}]
["Fluktuation 40%",{"v":0.4,"d":"40%"}]
["Aufgelöste DV",{"$f":"B73*B74","v":{"v":20400,"d":"20,400.00"}}]
["abgabenpflichtig (70%)",{"v":0.7,"d":"70%"}]
["davon abgabenpflichtig",{"$f":"B75*0.7","v":{"v":14280,"d":"14,280.00"}}]
["Auflöstungsabgabe",{"$f":"B77*C78","v":{"v":460.64516129032216,"d":"460.65"}},{"$f":"'1. Österreichische Werte'!B43","v":{"v":0.032258064516129004,"d":"€ 0.03"}}]
["Auflösungsabgabe in %",{"$f":"B78/B72","v":{"v":7.3118279569892409E-7,"d":"0.00%"}}]