For unpaired electrons, the spin-only magnetic moment is
where is the Bohr magneton and the second expression uses .
For the square, a large separation of the highest level favours pairing in the lower four molecular orbitals: , , . If the cost of occupying were smaller than the relevant electron pairing energy, a high-spin complex with two unpaired electrons and could instead occur, giving .
For ideal tetrahedral , the occupation is . Hund's rules distribute four electrons over the three degenerate molecular orbitals as one pair and two single occupations. Thus and . Merely increasing the – splitting does not create a conventional paired tetrahedral alternative: four electrons must still occupy .
The absence of paramagnetism therefore favours a square-planar, low-spin complex.

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