Wondering how much take-home pay difference that 2018 Philippine Tax Reform would make? The 2017 and 2018 tax values have now been made available to show you 2018 tax savings from last year’s tax deductions. Use the take-home salary table below to work out just how much more you will have each month.
The tax bill, also know as the Tax Reform Acceleration and Inclusion (TRAIN), has been signed into law by President Rodrigo Duterte on December 19, and with the implementation of the tax reform in January 2018 and the computation of new tax rates, it’s possible to find out how much you’ll save next year because of it.
TRAIN aimed to redesign the current tax system to be simpler, fairer, and more efficient for all, while also raising the resources needed to invest in our infrastructure and our people. The Department of Finance believes that it will lessen the overall tax burden of the poor and the middle class.
According to Department of Finance, TRAIN will lower personal income tax (PIT) for all taxpayers except the richest. Under the tax system, those with taxable income below P250,000 will be exempt from paying PIT, while the rest of taxpayers, except the richest, will see lower tax rates ranging from 15% to 25% by 2020. To maintain progressivity, the top individual tax payers—those whose annual taxable income exceeds P5 million—will face a higher tax rate, from the current 32% to 35%.
The goal of the first package of the Comprehensive Tax Reform Program (CTRP) or TRAIN is to create a simpler, fair, and more efficient system, as per the constitution, where the rich will have a bigger contribution and the poor will benefit more from the government’s programs and services.
The tax reform has two tax brackets with the implementation in 2018 to 2020 of the first tax table while the second in 2021 onwards.
Use our Take-Home Pay table under the 2018 Pinoy Tax Reform to estimate actual paycheck bring home after taxes and deductions from salary. Please note that not all salary brackets are available in this table and it is mainly intended for educational purposes. (If you want to use other salary bracket NOT in the table, you may like us on Facebook and post a message to request a take-home pay computation). The take-home pay results are based on both 2017 and TRAIN (2018) tax brackets.
| Take-Home Pay under 2018 Philippine Tax Reform | |||||||
|---|---|---|---|---|---|---|---|
| Monthly Salary | Tax Status | Monthly Tax in 2017 | Monthly Tax in 2018 | Take-Home Pay in 2017 | Take-Home Pay in 2018 | Monthly Tax Savings in 2018 | Annual Tax Savings in 2018 |
| 15,000 | Zero | 2,500.21 | - | 11,667.29 | 14,167.50 | 2,500.21 | 30,002.52 |
| S/ME | 1,541.83 | - | 12,625.67 | 14,167.50 | 1,541.83 | 18,501.96 | |
| S1/ME1 | 1,125.17 | - | 13,042.33 | 14,167.50 | 1,125.17 | 13,502.04 | |
| S2/ME2 | 708.50 | - | 13,459.00 | 14,167.50 | 708.50 | 8,502.00 | |
| S3/ME3 | 395.96 | - | 13,771.54 | 14,167.50 | 395.96 | 4,751.52 | |
| S4/ME4 | 125.08 | - | 14,042.42 | 14,167.50 | 125.08 | 1,500.96 | |
| 16,000 | Zero | 2,738.01 | - | 12,380.69 | 15,118.70 | 2,738.01 | 32,856.12 |
| S/ME | 1,732.07 | - | 13,386.63 | 15,118.70 | 1,732.07 | 20,784.84 | |
| S1/ME1 | 1,315.41 | - | 13,803.29 | 15,118.70 | 1,315.41 | 15,784.92 | |
| S2/ME2 | 898.74 | - | 14,219.96 | 15,118.70 | 898.74 | 10,784.88 | |
| S3/ME3 | 538.64 | - | 14,580.06 | 15,118.70 | 538.64 | 6,463.68 | |
| S4/ME4 | 226.14 | - | 14,892.56 | 15,118.70 | 226.14 | 2,713.68 | |
| 17,000 | Zero | 2,984.88 | - | 13,121.32 | 16,106.20 | 2,984.88 | 35,818.56 |
| S/ME | 1,943.22 | - | 14,162.98 | 16,106.20 | 1,943.22 | 23,318.64 | |
| S1/ME1 | 1,512.91 | - | 14,593.29 | 16,106.20 | 1,512.91 | 18,154.92 | |
| S2/ME2 | 1,096.24 | - | 15,009.96 | 16,106.20 | 1,096.24 | 13,154.88 | |
| S3/ME3 | 686.76 | - | 15,419.44 | 16,106.20 | 686.76 | 8,241.12 | |
| S4/ME4 | 374.26 | - | 15,731.94 | 16,106.20 | 374.26 | 4,491.12 | |
| 18,000 | Zero | 3,231.76 | - | 13,861.94 | 17,093.70 | 3,231.76 | 38,781.12 |
| S/ME | 2,190.09 | - | 14,903.61 | 17,093.70 | 2,190.09 | 26,281.08 | |
| S1/ME1 | 1,710.41 | - | 15,383.29 | 17,093.70 | 1,710.41 | 20,524.92 | |
| S2/ME2 | 1,293.74 | - | 15,799.96 | 17,093.70 | 1,293.74 | 15,524.88 | |
| S3/ME3 | 877.07 | - | 16,216.63 | 17,093.70 | 877.07 | 10,524.84 | |
| S4/ME4 | 522.39 | - | 16,571.31 | 17,093.70 | 522.39 | 6,268.68 | |
| 19,000 | Zero | 3,478.63 | - | 14,602.57 | 18,081.20 | 3,478.63 | 41,743.56 |
| S/ME | 2,436.97 | - | 15,644.23 | 18,081.20 | 2,436.97 | 29,243.64 | |
| S1/ME1 | 1,916.13 | - | 16,165.07 | 18,081.20 | 1,916.13 | 22,993.56 | |
| S2/ME2 | 1,491.24 | - | 16,589.96 | 18,081.20 | 1,491.24 | 17,894.88 | |
| S3/ME3 | 1,074.57 | - | 17,006.63 | 18,081.20 | 1,074.57 | 12,894.84 | |
| S4/ME4 | 670.51 | - | 17,410.69 | 18,081.20 | 670.51 | 8,046.12 | |
| 20,000 | Zero | 3,725.51 | - | 15,343.19 | 19,068.70 | 3,725.51 | 44,706.12 |
| S/ME | 2,683.84 | - | 16,384.86 | 19,068.70 | 2,683.84 | 32,206.08 | |
| S1/ME1 | 2,163.01 | - | 16,905.69 | 19,068.70 | 2,163.01 | 25,956.12 | |
| S2/ME2 | 1,688.74 | - | 17,379.96 | 19,068.70 | 1,688.74 | 20,264.88 | |
| S3/ME3 | 1,272.07 | - | 17,796.63 | 19,068.70 | 1,272.07 | 15,264.84 | |
| S4/ME4 | 855.41 | - | 18,213.29 | 19,068.70 | 855.41 | 10,264.92 | |
| 21,000 | Zero | 3,972.38 | - | 16,083.82 | 20,056.20 | 3,972.38 | 47,668.56 |
| S/ME | 2,930.72 | - | 17,125.48 | 20,056.20 | 2,930.72 | 35,168.64 | |
| S1/ME1 | 2,409.88 | - | 17,646.32 | 20,056.20 | 2,409.88 | 28,918.56 | |
| S2/ME2 | 1,889.05 | - | 18,167.15 | 20,056.20 | 1,889.05 | 22,668.60 | |
| S3/ME3 | 1,469.57 | - | 18,586.63 | 20,056.20 | 1,469.57 | 17,634.84 | |
| S4/ME4 | 1,052.96 | - | 19,003.29 | 20,056.20 | 1,052.91 | 12,634.92 | |
| 22,000 | Zero | 4,229.78 | 42.07 | 16,813.92 | 21,001.63 | 4,187.71 | 50,252.52 |
| S/ME | 3,177.59 | 42.07 | 17,866.11 | 21,001.63 | 3,135.52 | 37,626.24 | |
| S1/ME1 | 2,656.76 | 42.07 | 18,386.94 | 21,001.63 | 2,614.69 | 31,376.28 | |
| S2/ME2 | 2,135.92 | 42.07 | 18,907.78 | 21,001.63 | 2,093.85 | 25,126.20 | |
| S3/ME3 | 1,667.07 | 42.07 | 19,373.63 | 21,001.63 | 1,628.00 | 19,536.00 | |
| S4/ME4 | 1,250.41 | 42.07 | 19,793.29 | 21,001.63 | 1,208.34 | 14,500.08 | |
| 23,000 | Zero | 4,526.03 | 239.57 | 17,505.17 | 21,791.63 | 4,286.46 | 51,437.52 |
| S/ME | 3,424.47 | 239.57 | 18,606.73 | 21,791.63 | 3,184.90 | 38,218.80 | |
| S1/ME1 | 2,903.63 | 239.57 | 19,127.57 | 21,791.63 | 2,664.06 | 31,968.72 | |
| S2/ME2 | 2,382.80 | 239.57 | 19,648.40 | 21,791.63 | 2,143.23 | 25,718.76 | |
| S3/ME3 | 1,864.57 | 239.57 | 20,166.63 | 21,791.63 | 1,625.00 | 19,500.00 | |
| S4/ME4 | 1,447.91 | 239.57 | 20,583.29 | 21,791.63 | 1,208.34 | 14,500.08 | |
| 24,000 | Zero | 4,822.28 | 437.07 | 18,196.42 | 22,581.63 | 4,385.21 | 52,622.52 |
| S/ME | 3,671.34 | 437.07 | 19,347.36 | 22,581.63 | 3,234.27 | 38,811.24 | |
| S1/ME1 | 3,150.51 | 437.07 | 19,868.19 | 22,581.63 | 2,713.44 | 32,561.28 | |
| S2/ME2 | 2,629.68 | 437.07 | 20,389.03 | 22,581.63 | 2,192.60 | 26,311.20 | |
| S3/ME3 | 2,108.84 | 437.07 | 20,909.86 | 22,581.63 | 1,671.77 | 20,061.24 | |
| S4/ME4 | 1,645.41 | 437.07 | 21,373.29 | 22,581.63 | 1,208.34 | 14,500.08 | |
| 25,000 | Zero | 5,118.53 | 634.57 | 18,887.67 | 23,371.63 | 4,483.96 | 53,807.52 |
| S/ME | 3,918.22 | 634.57 | 20,087.98 | 23,371.63 | 3,283.65 | 39,403.80 | |
| S1/ME1 | 3,397.38 | 634.57 | 20,608.82 | 23,371.63 | 2,762.81 | 33,153.72 | |
| S2/ME2 | 2,876.55 | 634.57 | 21,129.65 | 23,371.63 | 2,241.98 | 26,903.76 | |
| S3/ME3 | 2,355.72 | 634.57 | 21,650.48 | 23,371.63 | 1,721.15 | 20,653.80 | |
| S4/ME4 | 1,842.91 | 634.57 | 22,163.29 | 23,371.63 | 1,208.34 | 14,500.08 | |
| 30,000 | Zero | 6,599.78 | 1,622.07 | 22,343.92 | 27,321.63 | 4,977.71 | 59,732.52 |
| S/ME | 5,349.78 | 1,622.07 | 23,593.92 | 27,321.63 | 3,727.71 | 44,732.52 | |
| S1/ME1 | 4,724.78 | 1,622.07 | 24,218.92 | 27,321.63 | 3,102.71 | 37,232.52 | |
| S2/ME2 | 4,110.93 | 1,622.07 | 24,832.78 | 27,321.63 | 2,488.85 | 29,866.20 | |
| S3/ME3 | 3,590.09 | 1,622.07 | 25,353.61 | 27,321.63 | 1,968.02 | 23,616.24 | |
| S4/ME4 | 3,069.26 | 1,622.07 | 25,874.44 | 27,321.63 | 1,447.19 | 17,366.28 | |
| 35,000 | Zero | 8,212.28 | 2,746.34 | 26,106.42 | 31,572.36 | 5,465.94 | 65,591.28 |
| S/ME | 6,962.28 | 2,746.34 | 27,356.42 | 31,572.36 | 4,215.94 | 50,591.28 | |
| S1/ME1 | 6,337.28 | 2,746.34 | 27,981.42 | 31,572.36 | 3,590.94 | 43,091.28 | |
| S2/ME2 | 5,712.28 | 2,746.34 | 28,606.42 | 31,572.36 | 2,965.94 | 35,591.28 | |
| S3/ME3 | 5,087.28 | 2,746.34 | 29,231.42 | 31,572.36 | 2,340.94 | 28,091.28 | |
| S4/ME4 | 4,462.28 | 2,746.34 | 29,856.42 | 31,572.36 | 1,715.94 | 20,591.28 | |
| 40,000 | Zero | 9,581.03 | 3,886.97 | 29,300.17 | 34,994.23 | 5,694.06 | 68,328.72 |
| S/ME | 8,331.03 | 3,886.97 | 30,550.17 | 34,994.23 | 4,444.06 | 53,328.72 | |
| S1/ME1 | 7,706.03 | 3,886.97 | 31,175.17 | 34,994.23 | 3,819.06 | 45,828.72 | |
| S2/ME2 | 7,081.03 | 3,886.97 | 31,800.17 | 34,994.23 | 3,194.06 | 38,328.72 | |
| S3/ME3 | 6,456.03 | 3,886.97 | 32,425.17 | 34,994.23 | 2,569.06 | 30,828.72 | |
| S4/ME4 | 5,831.03 | 3,886.97 | 33,050.17 | 34,994.23 | 1,944.06 | 23,328.72 | |
| 45,000 | Zero | 11,125.32 | 5,136.91 | 32,755.88 | 38,744.23 | 5,988.35 | 71,860.20 |
| S/ME | 9,831.03 | 5,136.91 | 34,050.17 | 38,744.23 | 4,694.06 | 56,328.72 | |
| S1/ME1 | 9,206.03 | 5,136.91 | 34,675.17 | 38,744.23 | 4,069.06 | 48,828.72 | |
| S2/ME2 | 8,581.03 | 5,136.91 | 35,300.17 | 38,744.23 | 3,444.06 | 41,328.72 | |
| S3/ME3 | 7,956.03 | 5,136.91 | 35,925.17 | 38,744.23 | 2,819.06 | 33,828.72 | |
| S4/ME4 | 7,331.03 | 5,136.91 | 36,550.17 | 38,744.23 | 2,194.06 | 26,328.72 | |
| 50,000 | Zero | 12,752.32 | 6,386.97 | 36,155.88 | 42,494.23 | 6,338.35 | 76,060.20 |
| S/ME | 11,391.98 | 6,386.97 | 37,489.22 | 42,494.23 | 5,005.01 | 60,060.12 | |
| S1/ME1 | 10,725.32 | 6,386.97 | 38,155.88 | 42,494.23 | 4,338.35 | 52,060.20 | |
| S2/ME2 | 10,081.03 | 6,386.97 | 38,800.17 | 42,494.23 | 3,694.06 | 44,328.72 | |
| S3/ME3 | 9,456.03 | 6,386.97 | 39,425.17 | 42,494.23 | 3,069.06 | 36,828.72 | |
| S4/ME4 | 8,831.03 | 6,386.97 | 40,050.17 | 42,494.23 | 2,444.06 | 29,328.72 | |
| 55,000 | Zero | 14,325.32 | 7,636.97 | 39,555.08 | 46,244.23 | 6,689.15 | 80,269.80 |
| S/ME | 12,991.98 | 7,636.97 | 40,889.22 | 46,244.23 | 5,355.01 | 64,260.12 | |
| S1/ME1 | 12,325.32 | 7,636.97 | 41,555.88 | 46,244.23 | 4,688.35 | 56,260.20 | |
| S2/ME2 | 11,658.65 | 7,636.97 | 42,222.55 | 46,244.23 | 4,021.68 | 48,260.16 | |
| S3/ME3 | 10,991.98 | 7,636.97 | 42,889.22 | 46,244.23 | 3,355.01 | 40,260.12 | |
| S4/ME4 | 10,331.03 | 7,636.97 | 43,550.17 | 46,244.23 | 2,694.06 | 32,328.72 | |
| 60,000 | Zero | 15,925.32 | 8,886.97 | 42,955.88 | 49,994.23 | 7,038.35 | 84,460.20 |
| S/ME | 14,591.98 | 8,886.97 | 44,289.22 | 49,994.23 | 5,705.01 | 68,460.12 | |
| S1/ME1 | 13,925.32 | 8,886.97 | 44,955.88 | 49,994.23 | 5,038.35 | 60,460.20 | |
| S2/ME2 | 13,258.65 | 8,886.97 | 45,622.55 | 49,994.23 | 4,371.68 | 52,460.16 | |
| S3/ME3 | 12,591.98 | 8,886.97 | 46,289.22 | 49,994.23 | 3,705.01 | 44,460.12 | |
| S4/ME4 | 11,925.32 | 8,886.97 | 46,955.88 | 49,994.23 | 3,038.35 | 36,460.20 | |
| 65,000 | Zero | 17,525.32 | 10,136.97 | 46,355.88 | 53,744.23 | 7,388.35 | 88,660.20 |
| S/ME | 16,191.98 | 10,136.97 | 47,689.22 | 53,744.23 | 6,055.01 | 72,660.12 | |
| S1/ME1 | 15,525.32 | 10,136.97 | 48,355.88 | 53,744.23 | 5,388.35 | 64,660.20 | |
| S2/ME2 | 14,858.65 | 10,136.97 | 49,022.55 | 53,744.23 | 4,721.68 | 56,660.16 | |
| S3/ME3 | 14,191.98 | 10,136.97 | 49,689.22 | 53,744.23 | 4,055.01 | 48,660.12 | |
| S4/ME4 | 13,525.32 | 10,136.97 | 50,355.88 | 53,744.23 | 3,388.35 | 40,660.20 | |
| 70,000 | Zero | 19,125.32 | 11,497.69 | 49,755.88 | 57,383.51 | 7,627.63 | 91,531.56 |
| S/ME | 17,791.98 | 11,497.69 | 51,089.22 | 57,383.51 | 6,294.29 | 75,531.48 | |
| S1/ME1 | 17,125.32 | 11,497.69 | 51,755.88 | 57,383.51 | 5,627.63 | 67,531.56 | |
| S2/ME2 | 16,458.65 | 11,497.69 | 52,422.55 | 57,383.51 | 4,960.96 | 59,531.52 | |
| S3/ME3 | 15,791.98 | 11,497.69 | 53,089.22 | 57,383.51 | 4,294.29 | 51,531.48 | |
| S4/ME4 | 15,125.32 | 11,497.69 | 53,755.88 | 57,383.51 | 3,627.63 | 43,531.56 | |
| 75,000 | Zero | 20,725.32 | 12,997.69 | 53,155.88 | 60,883.51 | 7,727.63 | 92,731.56 |
| S/ME | 19,391.98 | 12,997.69 | 54,489.22 | 60,883.51 | 6,394.29 | 76,731.48 | |
| S1/ME1 | 18,725.32 | 12,997.69 | 55,155.88 | 60,883.51 | 5,727.63 | 68,731.56 | |
| S2/ME2 | 18,058.65 | 12,997.69 | 55,822.55 | 60,883.51 | 5,060.96 | 60,731.52 | |
| S3/ME3 | 17,391.98 | 12,997.69 | 56,489.22 | 60,883.51 | 4,394.29 | 52,731.48 | |
| S4/ME4 | 16,725.32 | 12,997.69 | 57,155.88 | 60,883.51 | 3,727.63 | 44,731.56 | |
| 80,000 | Zero | 22,325.32 | 14,497.69 | 56,555.88 | 64,383.51 | 7,827.63 | 93,931.56 |
| S/ME | 20,991.98 | 14,497.69 | 57,889.22 | 64,383.51 | 6,494.29 | 77,931.48 | |
| S1/ME1 | 20,325.33 | 14,497.69 | 58,555.88 | 64,383.51 | 5,827.63 | 69,931.56 | |
| S2/ME2 | 20,777.45 | 14,497.69 | 59,222.55 | 64,383.51 | 5,160.96 | 61,931.52 | |
| S3/ME3 | 18,991.98 | 14,497.69 | 59,889.22 | 64,383.51 | 4,494.29 | 53,931.48 | |
| S4/ME4 | 18,325.32 | 14,497.69 | 60,555.88 | 64,383.51 | 3,827.63 | 45,931.56 | |
| 85,000 | Zero | 24,005.32 | 16,072.69 | 59,875.88 | 67,808.51 | 7,932.63 | 95,191.56 |
| S/ME | 22,671.98 | 16,072.69 | 61,209.22 | 67,808.51 | 6,599.29 | 79,191.48 | |
| S1/ME1 | 22,005.32 | 16,072.69 | 61,875.88 | 67,808.51 | 5,932.63 | 71,191.56 | |
| S2/ME2 | 21,338.65 | 16,072.69 | 62,542.55 | 67,808.51 | 5,265.96 | 63,191.52 | |
| S3/ME3 | 20,671.98 | 16,072.69 | 63,209.22 | 67,808.51 | 4,599.29 | 55,191.48 | |
| S4/ME4 | 20,005.32 | 16,072.69 | 63,875.88 | 67,808.51 | 3,932.63 | 47,191.56 | |
| 90,000 | Zero | 25,738.65 | 17,697.69 | 63,142.55 | 71,183.51 | 8,040.96 | 96,491.52 |
| S/ME | 24,405.32 | 17,697.69 | 64,475.88 | 71,183.51 | 6,707.63 | 80,491.56 | |
| S1/ME1 | 23,738.55 | 17,697.69 | 65,142.55 | 71,183.51 | 6,040.96 | 72,491.52 | |
| S2/ME2 | 23,071.98 | 17,697.69 | 65,809.22 | 71,183.51 | 5,374.29 | 64,491.48 | |
| S3/ME3 | 22,405.32 | 17,697.69 | 66,475.88 | 71,183.51 | 4,707.63 | 56,491.56 | |
| S4/ME4 | 21,738.65 | 17,697.69 | 67,142.55 | 71,183.51 | 4,040.96 | 48,491.52 | |
| 95,000 | Zero | 27,471.98 | 19,322.69 | 66,409.22 | 74,558.51 | 8,149.29 | 97,791.48 |
| S/ME | 26,138.65 | 19,322.69 | 67,742.55 | 74,558.51 | 6,815.96 | 81,791.52 | |
| S1/ME1 | 25,471.98 | 19,322.69 | 68,409.22 | 74,558.51 | 6,149.29 | 73,791.52 | |
| S2/ME2 | 24,805.32 | 19,322.69 | 69,075.88 | 74,558.51 | 5,482.63 | 65,791.52 | |
| S3/ME3 | 24,138.65 | 19,322.69 | 69,742.55 | 74,558.51 | 4,815.96 | 57,791.52 | |
| S4/ME4 | 23,471.98 | 19,322.69 | 70,409.22 | 74,558.51 | 4,149.29 | 49,791.52 | |
| 100,000 | Zero | 29,205.32 | 20,947.69 | 69,675.88 | 77,933.51 | 8,257.63 | 99,091.56 |
| S/ME | 27,871.99 | 20,947.69 | 71,009.21 | 77,933.51 | 6,924.30 | 83,091.60 | |
| S1/ME1 | 27,205.32 | 20,947.69 | 71,675.88 | 77,933.51 | 6,257.63 | 75,091.60 | |
| S2/ME2 | 26,538.66 | 20,947.69 | 72,342.54 | 77,933.51 | 5,590.97 | 67,091.60 | |
| S3/ME3 | 25,871.99 | 20,947.69 | 73,009.21 | 77,933.51 | 4,924.30 | 59,091.60 | |
| S4/ME4 | 25,205.32 | 20,947.69 | 73,675.88 | 77,933.51 | 4,257.63 | 51,091.60 | |
| 105,000 | Zero | 30,938.65 | 22,572.69 | 72,942.55 | 81,308.51 | 8,365.96 | 100,391.52 |
| S/ME | 29,605.32 | 22,572.69 | 74,275.88 | 81,308.51 | 7,032.63 | 84,391.56 | |
| S1/ME1 | 28,938.65 | 22,572.69 | 74,942.55 | 81,308.51 | 6,365.96 | 76,391.56 | |
| S2/ME2 | 28,271.99 | 22,572.69 | 75,609.21 | 81,308.51 | 5,699.30 | 68,391.56 | |
| S3/ME3 | 27,605.32 | 22,572.69 | 76,275.88 | 81,308.51 | 5,032.63 | 60,391.56 | |
| S4/ME4 | 26,938.65 | 22,572.69 | 76,942.55 | 81,308.51 | 4,365.96 | 52,391.56 | |
| 110,000 | Zero | 32,671.98 | 24,197.69 | 76,209.22 | 84,683.51 | 8,474.29 | 101,691.48 |
| S/ME | 31,338.65 | 24,197.69 | 77,542.55 | 84,683.51 | 7,140.96 | 85,691.52 | |
| S1/ME1 | 30,671.98 | 24,197.69 | 78,209.22 | 84,683.51 | 6,474.29 | 77,691.52 | |
| S2/ME2 | 30,005.32 | 24,197.69 | 78,875.88 | 84,683.51 | 5,807.63 | 69,691.52 | |
| S3/ME3 | 29,338.65 | 24,197.69 | 79,542.55 | 84,683.51 | 5,140.96 | 61,691.52 | |
| S4/ME4 | 28,671.98 | 24,197.69 | 80,209.22 | 84,683.51 | 4,474.29 | 53,691.52 | |
| 115,000 | Zero | 34,405.32 | 25,822.69 | 79,475.88 | 88,058.51 | 8,582.63 | 102,991.56 |
| S/ME | 33,071.99 | 25,822.69 | 80,809.21 | 88,058.51 | 7,249.30 | 86,991.60 | |
| S1/ME1 | 32,405.32 | 25,822.69 | 81,475.88 | 88,058.51 | 6,582.63 | 78,991.60 | |
| S2/ME2 | 31,738.66 | 25,822.69 | 82,142.54 | 88,058.51 | 5,915.97 | 70,991.60 | |
| S3/ME3 | 31,071.99 | 25,822.69 | 82,809.21 | 88,058.51 | 5,249.30 | 62,991.60 | |
| S4/ME4 | 30,405.32 | 25,822.69 | 83,475.88 | 88,058.51 | 4,582.63 | 54,991.60 | |
| 120,000 | Zero | 36,138.65 | 27,447.69 | 82,742.55 | 91,433.51 | 8,690.96 | 104,291.52 |
| S/ME | 34,805.32 | 27,447.69 | 84,075.88 | 91,433.51 | 7,357.63 | 88,291.56 | |
| S1/ME1 | 34,138.65 | 27,447.69 | 84,742.55 | 91,433.51 | 6,690.96 | 80,291.56 | |
| S2/ME2 | 33,471.99 | 27,447.69 | 85,409.21 | 91,433.51 | 6,024.30 | 72,291.56 | |
| S3/ME3 | 32,805.32 | 27,447.69 | 86,075.88 | 91,433.51 | 5,357.63 | 64,291.56 | |
| S4/ME4 | 32,138.65 | 27,447.69 | 86,742.55 | 91,433.51 | 4,690.96 | 56,291.56 | |
| 125,000 | Zero | 37,871.98 | 29,072.69 | 86,009.22 | 94,808.51 | 8,799.29 | 105,591.48 |
| S/ME | 36,538.65 | 29,072.69 | 87,342.55 | 94,808.51 | 7,465.96 | 89,591.52 | |
| S1/ME1 | 35,871.98 | 29,072.69 | 88,009.22 | 94,808.51 | 6,799.29 | 81,591.52 | |
| S2/ME2 | 35,205.32 | 29,072.69 | 88,675.88 | 94,808.51 | 6,132.63 | 73,591.52 | |
| S3/ME3 | 34,538.65 | 29,072.69 | 89,342.55 | 94,808.51 | 5,465.96 | 65,591.52 | |
| S4/ME4 | 33,871.98 | 29,072.69 | 90,009.22 | 94,808.51 | 4,799.29 | 57,591.52 | |
| 130,000 | Zero | 39,605.32 | 30,697.69 | 89,275.88 | 98,183.51 | 8,907.63 | 106,891.56 |
| S/ME | 38,271.99 | 30,697.69 | 90,609.21 | 98,183.51 | 7,574.30 | 90,891.60 | |
| S1/ME1 | 37,605.32 | 30,697.69 | 91,275.88 | 98,183.51 | 6,907.63 | 82,891.60 | |
| S2/ME2 | 36,938.66 | 30,697.69 | 91,942.54 | 98,183.51 | 6,240.97 | 74,891.60 | |
| S3/ME3 | 36,271.99 | 30,697.69 | 92,609.21 | 98,183.51 | 5,574.30 | 66,891.60 | |
| S4/ME4 | 35,605.32 | 30,697.69 | 93,275.88 | 98,183.51 | 4,907.63 | 58,891.60 | |
| 135,000 | Zero | 41,338.65 | 32,322.69 | 92,542.55 | 101,558.51 | 9,015.96 | 108,191.52 |
| S/ME | 40,005.32 | 32,322.69 | 93,875.88 | 101,558.51 | 7,682.63 | 92,191.56 | |
| S1/ME1 | 39,338.65 | 32,322.69 | 94,542.55 | 101,558.51 | 7,015.96 | 84,191.56 | |
| S2/ME2 | 38,671.99 | 32,322.69 | 95,209.21 | 101,558.51 | 6,349.30 | 76,191.56 | |
| S3/ME3 | 38,005.32 | 32,322.69 | 95,875.88 | 101,558.51 | 5,682.63 | 68,191.56 | |
| S4/ME4 | 37,338.65 | 32,322.69 | 96,542.55 | 101,558.51 | 5,015.96 | 60,191.56 | |
| 140,000 | Zero | 43,071.98 | 33,947.69 | 95,809.22 | 104,933.51 | 9,124.29 | 109,491.48 |
| S/ME | 41,738.65 | 33,947.69 | 97,142.55 | 104,933.51 | 7,790.96 | 93,491.52 | |
| S1/ME1 | 41,071.98 | 33,947.69 | 97,809.22 | 104,933.51 | 7,124.29 | 85,491.52 | |
| S2/ME2 | 40,405.32 | 33,947.69 | 98,475.88 | 104,933.51 | 6,457.63 | 77,491.52 | |
| S3/ME3 | 39,738.65 | 33,947.69 | 99,142.55 | 104,933.51 | 5,790.96 | 69,491.52 | |
| S4/ME4 | 39,071.98 | 33,947.69 | 99,809.22 | 104,933.51 | 5,124.29 | 61,491.52 | |
| 145,000 | Zero | 44,805.32 | 35,572.69 | 99,075.88 | 108,308.51 | 9,232.63 | 110,791.56 |
| S/ME | 43,471.99 | 35,572.69 | 100,409.21 | 108,308.51 | 7,899.30 | 94,791.60 | |
| S1/ME1 | 42,805.32 | 35,572.69 | 101,075.88 | 108,308.51 | 7,232.63 | 86,791.60 | |
| S2/ME2 | 42,138.66 | 35,572.69 | 101,742.54 | 108,308.51 | 6,565.97 | 78,791.60 | |
| S3/ME3 | 41,471.99 | 35,572.69 | 102,409.21 | 108,308.51 | 5,899.30 | 70,791.60 | |
| S4/ME4 | 40,805.32 | 35,572.69 | 103,075.88 | 108,308.51 | 5,232.63 | 62,791.60 | |
| 150,000 | Zero | 46,538.65 | 37,197.69 | 102,342.55 | 111,683.51 | 9,340.96 | 112,091.52 |
| S/ME | 45,205.32 | 37,197.69 | 103,675.88 | 111,683.51 | 8,007.63 | 96,091.56 | |
| S1/ME1 | 44,538.65 | 37,197.69 | 104,342.55 | 111,683.51 | 7,340.96 | 88,091.56 | |
| S2/ME2 | 43,871.99 | 37,197.69 | 105,009.21 | 111,683.51 | 6,674.30 | 80,091.56 | |
| S3/ME3 | 43,205.32 | 37,197.69 | 105,675.88 | 111,683.51 | 6,007.63 | 72,091.56 | |
| S4/ME4 | 42,538.65 | 37,197.69 | 106,342.55 | 111,683.51 | 5,340.96 | 64,091.56 | |
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