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          "label": "ΔΔΔΔ 6/1979 (ΦΕΚ Β 194/24.2.1979) - κατώτατος μισθός",
          "note": "Το ποσό της σειράς ισχύει από τις 15 Φεβρουαρίου. Άρθρο 1, σελίδα PDF 3. Η παλιά περιγραφή ως σταθμισμένου ετήσιου μέσου ήταν λανθασμένη. Η μεταγενέστερη απόφαση 100/1979 αφορά το επόμενο έτος."
        },
        "en": {
          "label": "Arbitration award 6/1979 (Gazette B 194/24.2.1979) - statutory minimum wage",
          "note": "The series amount applies from 15 February. Article 1, PDF page 3. The former description as a weighted annual average was incorrect. The later award 100/1979 applies to the following year."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1980,
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      "classification": "MODELLED",
      "projected": false,
      "indexEligible": false,
      "worksheet": {
        "file": "payroll-1980-results.json",
        "pointer": "/years/0",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/payroll-1980-results.json"
      },
      "amounts": {
        "gross": {
          "native": "144000",
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          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/grossNative"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "14760",
          "eur": 43.31621423330888,
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          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/contributionsNative"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "864",
          "eur": 2.53558327219369,
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          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/otherDeductionsNative"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "0",
          "eur": 0,
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          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/subsidyNative"
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          "evidence": "conditional-scenario",
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        }
      },
      "combinedDeductions": {
        "native": "15624",
        "eur": 45.85179750550257,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
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        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
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      },
      "beforeTaxWithoutSubsidy": {
        "native": "128376",
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      "conditionalSubsidyMonthlyEUR": 0,
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          "id": "1980-0",
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          "values": {
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              "native": "10240.00",
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            "nominalContributions": {
              "native": "1049.60",
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            "otherPayrollDeductions": {
              "native": "61.44",
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            "contributionSubsidy": {
              "native": "0.00",
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        },
        {
          "id": "1980-1",
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          "label": null,
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            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
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          }
        },
        {
          "id": "1980-2",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/2"
          },
          "label": null,
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          "values": {
            "gross": {
              "native": "10240.00",
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
              "field": "subsidyNative"
            }
          }
        },
        {
          "id": "1980-3",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/3"
          },
          "label": null,
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          "values": {
            "gross": {
              "native": "10240.00",
              "eur": 30.051357300073366,
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
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          }
        },
        {
          "id": "1980-4",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/4"
          },
          "label": null,
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          "values": {
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              "native": "10240.00",
              "eur": 30.051357300073366,
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
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            }
          }
        },
        {
          "id": "1980-5",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/5"
          },
          "label": null,
          "reference": null,
          "month": 6,
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          "values": {
            "gross": {
              "native": "10240.00",
              "eur": 30.051357300073366,
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            },
            "nominalContributions": {
              "native": "1049.60",
              "eur": 3.08026412325752,
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
              "field": "subsidyNative"
            }
          }
        },
        {
          "id": "1980-6",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/6"
          },
          "label": null,
          "reference": null,
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          "values": {
            "gross": {
              "native": "10240.00",
              "eur": 30.051357300073366,
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            },
            "nominalContributions": {
              "native": "1049.60",
              "eur": 3.08026412325752,
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
              "field": "subsidyNative"
            }
          }
        },
        {
          "id": "1980-7",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/7"
          },
          "label": null,
          "reference": null,
          "month": 8,
          "kind": "salary",
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          "values": {
            "gross": {
              "native": "10240.00",
              "eur": 30.051357300073366,
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            },
            "nominalContributions": {
              "native": "1049.60",
              "eur": 3.08026412325752,
              "field": "contributionsNative"
            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
              "field": "otherDeductionsNative"
            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
              "field": "subsidyNative"
            }
          }
        },
        {
          "id": "1980-8",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/8"
          },
          "label": null,
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          "month": 9,
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          "values": {
            "gross": {
              "native": "10240.00",
              "eur": 30.051357300073366,
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
              "field": "subsidyNative"
            }
          }
        },
        {
          "id": "1980-9",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/9"
          },
          "label": null,
          "reference": null,
          "month": 10,
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          "values": {
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              "native": "10240.00",
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
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            },
            "contributionSubsidy": {
              "native": "0.00",
              "eur": 0,
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          }
        },
        {
          "id": "1980-10",
          "source": {
            "file": "payroll-1980-results.json",
            "pointer": "/years/0/payments/10"
          },
          "label": null,
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          "values": {
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              "native": "10240.00",
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
              "eur": 0.1803081438004402,
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            },
            "contributionSubsidy": {
              "native": "0.00",
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        },
        {
          "id": "1980-11",
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            "file": "payroll-1980-results.json",
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          "month": 12,
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          "values": {
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              "native": "10240.00",
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            },
            "nominalContributions": {
              "native": "1049.60",
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            },
            "otherPayrollDeductions": {
              "native": "61.44",
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            },
            "contributionSubsidy": {
              "native": "0.00",
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        },
        {
          "id": "1980-12",
          "source": {
            "file": "payroll-1980-results.json",
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          "values": {
            "gross": {
              "native": "5333.33",
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            },
            "nominalContributions": {
              "native": "546.67",
              "eur": 1.6043140132061628,
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            },
            "otherPayrollDeductions": {
              "native": "32.00",
              "eur": 0.09391049156272928,
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            },
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              "native": "0.00",
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        },
        {
          "id": "1980-13",
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            "file": "payroll-1980-results.json",
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              "native": "524.80",
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            },
            "otherPayrollDeductions": {
              "native": "30.72",
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            },
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              "native": "0.00",
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        {
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            },
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              "native": "64.00",
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      "totalsByKind": [
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        {
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        {
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      "reconciliation": {
        "gross": "matches",
        "nominalContributions": "matches",
        "otherPayrollDeductions": "matches",
        "contributionSubsidy": "matches"
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      "monthlyCoverage": true,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 26.38,
      "differenceMonthlyEUR": 5.01545121056493,
      "fixedClassicPriceEUR": 0.074,
      "candidateClassicGyros": 424.26285419682335,
      "baselineSource": {
        "id": "egsse1980",
        "url": "https://ypergasias.gov.gr/wp-content/uploads/2021/02/1979-100.pdf",
        "el": {
          "label": "ΔΔΔΔ 100/1979 (ΦΕΚ Β 1137/27.12.1979) - κατώτατος μισθός",
          "note": "Το ποσό της σειράς καθορίζεται από την πρώτη Ιανουαρίου με πράξη που εκδόθηκε τον προηγούμενο Δεκέμβριο. Παράγραφοι 1(β) και 10, σελίδες PDF 1–2. Η ημερομηνία έκδοσης δεν είναι έτος εφαρμογής."
        },
        "en": {
          "label": "Arbitration award 100/1979 (Gazette B 1137/27.12.1979) - statutory minimum wage",
          "note": "The series amount applies from the start of January under an instrument published the preceding December. Paragraphs 1(b) and 10, PDF pages 1–2. Publication year is not the year of application."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
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      "year": 1981,
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      "asOf": null,
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      "projected": false,
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      "worksheet": {
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      },
      "amounts": {
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          "native": "18002327/100",
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          "source": {
            "file": "wage-closure-1981-results.json",
            "pointer": "/fullModelGrossGRD"
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          "evidence": "conditional-scenario",
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      "combinedDeductions": {
        "native": "3906504959/200000",
        "eur": 57.322156404988995,
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        "source": {
          "file": null,
          "pointer": null
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        "evidence": "conditional-scenario",
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      "totalsByKind": [],
      "reconciliation": {
        "gross": "not-available",
        "nominalContributions": "not-available",
        "otherPayrollDeductions": "not-available",
        "contributionSubsidy": "not-available"
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      "monthlyCoverage": false,
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      "statutoryPeriods": null,
      "baselineMonthlyEUR": 36.38,
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        "id": "egsse1981",
        "url": "https://ypergasias.gov.gr/wp-content/uploads/2021/02/1980.pdf",
        "el": {
          "label": "ΔΔΔΔ 120/1980 (ΦΕΚ Β 1303/24.12.1980) - κατώτατος μισθός",
          "note": "Η πράξη δίνει βάση και αυξήσεις Ιανουαρίου και Ιουλίου για το επόμενο έτος, όχι αυτούσιο το ποσό της σειράς. Παράγραφος 1, σελίδα PDF 2. Η στρογγυλοποίηση και η μεταγενέστερη αύξηση που επιτρέπει η παράγραφος 3 παραμένουν προς έλεγχο."
        },
        "en": {
          "label": "Arbitration award 120/1980 (Gazette B 1303/24.12.1980) - statutory minimum wage",
          "note": "The instrument supplies a base and January/July increases for the following year, rather than printing the series amount itself. Paragraph 1, PDF page 2. Rounding and the later increase allowed by paragraph 3 remain under review."
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      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
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          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
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        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
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          "basis": "sum of payment amounts rounded by the source calculator: grossGRD",
          "source": {
            "file": "ata-closure-results.json",
            "pointer": "/years/0/payments"
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          "evidence": "conditional-scenario",
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          "basis": "sum of payment amounts rounded by the source calculator: socialGRD",
          "source": {
            "file": "ata-closure-results.json",
            "pointer": "/years/0/payments"
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          "evidence": "conditional-scenario",
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        "otherPayrollDeductions": {
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          "source": {
            "file": "ata-closure-results.json",
            "pointer": "/years/0/payments"
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          "evidence": "conditional-scenario",
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          "evidence": "conditional-scenario",
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        "source": {
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        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
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      "conditionalSubsidyMonthlyEUR": 0,
      "payments": [
        {
          "id": "1982-0",
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          "id": "1982-1",
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        {
          "id": "1982-2",
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        },
        {
          "id": "1982-3",
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        {
          "id": "1982-4",
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            "nominalContributions": {
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        {
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        {
          "id": "1982-7",
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            "pointer": "/years/0/payments/7"
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        {
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        {
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      "totalsByKind": [
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          "kind": "unlabelled",
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      ],
      "reconciliation": {
        "gross": "matches",
        "nominalContributions": "matches",
        "otherPayrollDeductions": "matches",
        "contributionSubsidy": "matches"
      },
      "monthlyCoverage": false,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 55.84,
      "differenceMonthlyEUR": 4.387684030325261,
      "fixedClassicPriceEUR": 0.119,
      "candidateClassicGyros": 506.11499185147284,
      "baselineSource": {
        "id": "egsse1982",
        "url": "https://ypergasias.gov.gr/wp-content/uploads/2021/02/1982.pdf",
        "el": {
          "label": "ΔΔΔΔ 1/1982 (ΦΕΚ Β 115/19.3.1982) - κατώτατος μισθός",
          "note": "Το ποσό της σειράς είναι το άθροισμα βασικού μισθού και διορθωτικού ποσού από την πρώτη Ιανουαρίου. Άρθρο 3, σελίδα PDF 4. Το άρθρο 8 προβλέπει μεταγενέστερη ΑΤΑ: ο μισθός Ιανουαρίου δεν αρκεί για το ετήσιο εισόδημα."
        },
        "en": {
          "label": "Arbitration award 1/1982 (Gazette B 115/19.3.1982) - statutory minimum wage",
          "note": "The series amount is the basic wage plus the corrective amount from the start of January. Article 3, PDF page 4. Article 8 provides for later indexation: January pay alone is insufficient for annual income."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1983,
      "currency": "GRD",
      "asOf": null,
      "classification": "MODELLED",
      "projected": false,
      "indexEligible": false,
      "worksheet": {
        "file": "final-gap-1983-results.json",
        "pointer": "/years/0",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/final-gap-1983-results.json"
      },
      "amounts": {
        "gross": {
          "native": "318480",
          "eur": 934.6441672780632,
          "basis": "sum of payment amounts rounded by the source calculator: grossGRD",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "41563",
          "eur": 121.97505502567866,
          "basis": "sum of payment amounts rounded by the source calculator: socialGRD",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "1908",
          "eur": 5.599413059427733,
          "basis": "sum of payment amounts rounded by the source calculator: stampGRD",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "0",
          "eur": 0,
          "basis": "explicit-scenario-convention: historical payment worksheet has no subsidy component",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        }
      },
      "combinedDeductions": {
        "native": "43471",
        "eur": 127.57446808510639,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
          "pointer": null
        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
          "incomeBeforeTaxRelief"
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      },
      "beforeTaxWithoutSubsidy": {
        "native": "275009",
        "annualEUR": 807.0696991929567,
        "monthlyEUR": 67.25580826607973
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      "conditionalSubsidyMonthlyEUR": 0,
      "payments": [
        {
          "id": "1983-0",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/0"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
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          "values": {
            "gross": {
              "native": "21231",
              "eur": 62.30667644900954,
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            },
            "nominalContributions": {
              "native": "2176",
              "eur": 6.38591342626559,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "127",
              "eur": 0.3727072633895818,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-1",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/1"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
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          "values": {
            "gross": {
              "native": "21231",
              "eur": 62.30667644900954,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2813",
              "eur": 8.25531914893617,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "127",
              "eur": 0.3727072633895818,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-2",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/2"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "21231",
              "eur": 62.30667644900954,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2813",
              "eur": 8.25531914893617,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "127",
              "eur": 0.3727072633895818,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-3",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/3"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "21231",
              "eur": 62.30667644900954,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2813",
              "eur": 8.25531914893617,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "127",
              "eur": 0.3727072633895818,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-4",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/4"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "22126",
              "eur": 64.93323550990462,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2932",
              "eur": 8.60454878943507,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "133",
              "eur": 0.3903154805575935,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-5",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/5"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "22126",
              "eur": 64.93323550990462,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2932",
              "eur": 8.60454878943507,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "133",
              "eur": 0.3903154805575935,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-6",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/6"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "22126",
              "eur": 64.93323550990462,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2932",
              "eur": 8.60454878943507,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "133",
              "eur": 0.3903154805575935,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-7",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/7"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "22126",
              "eur": 64.93323550990462,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "2932",
              "eur": 8.60454878943507,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "133",
              "eur": 0.3903154805575935,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-8",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/8"
          },
          "label": null,
          "reference": null,
          "month": null,
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          "relatesTo": null,
          "values": {
            "gross": {
              "native": "24383",
              "eur": 71.55685986793837,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "3231",
              "eur": 9.482024944974322,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "146",
              "eur": 0.4284666177549523,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-9",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/9"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "24383",
              "eur": 71.55685986793837,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "3231",
              "eur": 9.482024944974322,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "146",
              "eur": 0.4284666177549523,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-10",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/10"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "24383",
              "eur": 71.55685986793837,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "3231",
              "eur": 9.482024944974322,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "146",
              "eur": 0.4284666177549523,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-11",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/11"
          },
          "label": null,
          "reference": null,
          "month": null,
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          "relatesTo": null,
          "values": {
            "gross": {
              "native": "24383",
              "eur": 71.55685986793837,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "3231",
              "eur": 9.482024944974322,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "146",
              "eur": 0.4284666177549523,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-12",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/12"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "11058",
              "eur": 32.45194424064564,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "1465",
              "eur": 4.2993396918562,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "66",
              "eur": 0.1936903888481291,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-13",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/13"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "11063",
              "eur": 32.46661775495231,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "1466",
              "eur": 4.302274394717535,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "66",
              "eur": 0.1936903888481291,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1983-14",
          "source": {
            "file": "final-gap-1983-results.json",
            "pointer": "/years/0/payments/14"
          },
          "label": null,
          "reference": null,
          "month": null,
          "kind": "unlabelled",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "25399",
              "eur": 74.53851797505503,
              "field": "grossGRD"
            },
            "nominalContributions": {
              "native": "3365",
              "eur": 9.87527512839325,
              "field": "socialGRD"
            },
            "otherPayrollDeductions": {
              "native": "152",
              "eur": 0.44607483492296407,
              "field": "stampGRD"
            },
            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            }
          }
        }
      ],
      "totalsByKind": [
        {
          "kind": "unlabelled",
          "count": 15,
          "grossNative": "318480",
          "grossEUR": 934.6441672780632
        }
      ],
      "reconciliation": {
        "gross": "matches",
        "nominalContributions": "matches",
        "otherPayrollDeductions": "matches",
        "contributionSubsidy": "matches"
      },
      "monthlyCoverage": false,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 74.55,
      "differenceMonthlyEUR": -7.294191733920272,
      "fixedClassicPriceEUR": 0.146,
      "candidateClassicGyros": 460.6562210005461,
      "baselineSource": {
        "id": "ata",
        "url": "https://www.statistics.gr/el/statistics/-/publication/DKT87/-",
        "el": {
          "label": "Αναγωγή με ΑΤΑ / ΔΤΚ ΕΛΣΤΑΤ",
          "note": "Εκτίμηση με αναδρομική αναγωγή του ημερομισθίου του 1989 βάσει των ετήσιων τιμαριθμικών αυξήσεων."
        },
        "en": {
          "label": "Derivation with wage indexation (ATA) / ELSTAT CPI",
          "note": "Estimate obtained by deflating the 1989 wage backwards using the official annual indexation increases."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1984,
      "currency": "GRD",
      "asOf": null,
      "classification": "MODELLED",
      "projected": false,
      "indexEligible": false,
      "worksheet": {
        "file": "early-years-results.json",
        "pointer": "/years/0",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/early-years-results.json"
      },
      "amounts": {
        "gross": {
          "native": "400844",
          "eur": 1176.358033749083,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/0/qualifiedScenario/grossGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "53112",
          "eur": 155.86793837123992,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/0/qualifiedScenario/employeeContributionsGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "2403",
          "eur": 7.052090975788701,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/0/qualifiedScenario/employeeStampScenarioGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "0",
          "eur": 0,
          "basis": "explicit-scenario-convention: historical qualified worksheet has no subsidy component",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/0"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        }
      },
      "combinedDeductions": {
        "native": "55515",
        "eur": 162.92002934702862,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
          "pointer": null
        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
          "incomeBeforeTaxRelief"
        ]
      },
      "beforeTaxWithoutSubsidy": {
        "native": "345329",
        "annualEUR": 1013.4380044020543,
        "monthlyEUR": 84.45316703350453
      },
      "conditionalSubsidyMonthlyEUR": 0,
      "payments": [],
      "totalsByKind": [],
      "reconciliation": {
        "gross": "not-available",
        "nominalContributions": "not-available",
        "otherPayrollDeductions": "not-available",
        "contributionSubsidy": "not-available"
      },
      "monthlyCoverage": false,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 81.18,
      "differenceMonthlyEUR": 3.273167033504521,
      "fixedClassicPriceEUR": 0.174,
      "candidateClassicGyros": 485.36302892818696,
      "baselineSource": {
        "id": "egsse1984",
        "url": "https://ypergasias.gov.gr/wp-content/uploads/2021/02/1984.pdf",
        "el": {
          "label": "ΕΓΣΣΕ 14.2.1984 (ΦΕΚ Β 81/20.2.1984) - κατώτατος μισθός",
          "note": "Μηνιαίος μισθός υπαλλήλου με συμπληρωμένο το 19ο έτος, χωρίς προϋπηρεσία, από την αρχή του έτους. Άρθρα 1 και 9, σελίδες PDF 5–6. Προβλέπονται μεταβολές Μαΐου και Σεπτεμβρίου: η τιμή Ιανουαρίου δεν πιστοποιεί ετήσιο μέσο."
        },
        "en": {
          "label": "EGSSE 14.2.1984 (Gazette B 81/20.2.1984) - statutory minimum wage",
          "note": "Monthly floor from the start of the year for an employee aged at least 19 without seniority. Articles 1 and 9, PDF pages 5–6. May and September changes are provided for: the January level does not certify an annual mean."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1985,
      "currency": "GRD",
      "asOf": null,
      "classification": "MODELLED",
      "projected": false,
      "indexEligible": false,
      "worksheet": {
        "file": "early-years-results.json",
        "pointer": "/years/1",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/early-years-results.json"
      },
      "amounts": {
        "gross": {
          "native": "472769",
          "eur": 1387.4365370506237,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/1/qualifiedScenario/grossGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "62645",
          "eur": 183.84446074834923,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/1/qualifiedScenario/employeeContributionsGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "2839",
          "eur": 8.331621423330887,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/1/qualifiedScenario/employeeStampScenarioGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "0",
          "eur": 0,
          "basis": "explicit-scenario-convention: historical qualified worksheet has no subsidy component",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/1"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        }
      },
      "combinedDeductions": {
        "native": "65484",
        "eur": 192.17608217168012,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
          "pointer": null
        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
          "incomeBeforeTaxRelief"
        ]
      },
      "beforeTaxWithoutSubsidy": {
        "native": "407285",
        "annualEUR": 1195.2604548789436,
        "monthlyEUR": 99.60503790657863
      },
      "conditionalSubsidyMonthlyEUR": 0,
      "payments": [],
      "totalsByKind": [],
      "reconciliation": {
        "gross": "not-available",
        "nominalContributions": "not-available",
        "otherPayrollDeductions": "not-available",
        "contributionSubsidy": "not-available"
      },
      "monthlyCoverage": false,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 95.97,
      "differenceMonthlyEUR": 3.6350379065786314,
      "fixedClassicPriceEUR": 0.2,
      "candidateClassicGyros": 498.02518953289314,
      "baselineSource": {
        "id": "egsse1985",
        "url": "https://ypergasias.gov.gr/wp-content/uploads/2021/02/1985.pdf",
        "el": {
          "label": "ΕΓΣΣΕ 1985 (ΦΕΚ 50/Β/31.1.1985) - κατώτατος μισθός",
          "note": "Μισθός Ιανουαρίου για υπάλληλο με συμπληρωμένο το 19ο έτος, χωρίς προϋπηρεσία. Άρθρα 1 και 10, σελίδες PDF 4–5. Προβλέπονται μεταβολές Μαΐου και Σεπτεμβρίου, άρα χρειάζεται χωριστός ετήσιος υπολογισμός."
        },
        "en": {
          "label": "EGSSE 1985 (Gazette 50/B/31-1-1985) - statutory minimum wage",
          "note": "January salary for an employee aged at least 19 without seniority. Articles 1 and 10, PDF pages 4–5. May and September changes are provided for, so annual earnings require a separate calculation."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1986,
      "currency": "GRD",
      "asOf": null,
      "classification": "MODELLED",
      "projected": false,
      "indexEligible": false,
      "worksheet": {
        "file": "early-years-results.json",
        "pointer": "/years/2",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/early-years-results.json"
      },
      "amounts": {
        "gross": {
          "native": "522592",
          "eur": 1533.6522377109318,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/2/qualifiedScenario/grossGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "69253",
          "eur": 203.23697725605282,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/2/qualifiedScenario/employeeContributionsGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "3138",
          "eur": 9.20909757887014,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/2/qualifiedScenario/employeeStampScenarioGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "0",
          "eur": 0,
          "basis": "explicit-scenario-convention: historical qualified worksheet has no subsidy component",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/2"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        }
      },
      "combinedDeductions": {
        "native": "72391",
        "eur": 212.44607483492297,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
          "pointer": null
        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
          "incomeBeforeTaxRelief"
        ]
      },
      "beforeTaxWithoutSubsidy": {
        "native": "450201",
        "annualEUR": 1321.2061628760089,
        "monthlyEUR": 110.10051357300074
      },
      "conditionalSubsidyMonthlyEUR": 0,
      "payments": [],
      "totalsByKind": [],
      "reconciliation": {
        "gross": "not-available",
        "nominalContributions": "not-available",
        "otherPayrollDeductions": "not-available",
        "contributionSubsidy": "not-available"
      },
      "monthlyCoverage": false,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 115.74,
      "differenceMonthlyEUR": -5.639486426999255,
      "fixedClassicPriceEUR": 0.242,
      "candidateClassicGyros": 454.9607998884328,
      "baselineSource": {
        "id": "ata",
        "url": "https://www.statistics.gr/el/statistics/-/publication/DKT87/-",
        "el": {
          "label": "Αναγωγή με ΑΤΑ / ΔΤΚ ΕΛΣΤΑΤ",
          "note": "Εκτίμηση με αναδρομική αναγωγή του ημερομισθίου του 1989 βάσει των ετήσιων τιμαριθμικών αυξήσεων."
        },
        "en": {
          "label": "Derivation with wage indexation (ATA) / ELSTAT CPI",
          "note": "Estimate obtained by deflating the 1989 wage backwards using the official annual indexation increases."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1987,
      "currency": "GRD",
      "asOf": null,
      "classification": "MODELLED",
      "projected": false,
      "indexEligible": false,
      "worksheet": {
        "file": "early-years-results.json",
        "pointer": "/years/3",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/early-years-results.json"
      },
      "amounts": {
        "gross": {
          "native": "576924",
          "eur": 1693.1005135730006,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/3/qualifiedScenario/grossGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "76440",
          "eur": 224.32868672046956,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/3/qualifiedScenario/employeeContributionsGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "3464",
          "eur": 10.165810711665443,
          "basis": "worksheet",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/3/qualifiedScenario/employeeStampScenarioGRD"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "0",
          "eur": 0,
          "basis": "explicit-scenario-convention: historical qualified worksheet has no subsidy component",
          "source": {
            "file": "early-years-results.json",
            "pointer": "/years/3"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        }
      },
      "combinedDeductions": {
        "native": "79904",
        "eur": 234.494497432135,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
          "pointer": null
        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
          "incomeBeforeTaxRelief"
        ]
      },
      "beforeTaxWithoutSubsidy": {
        "native": "497020",
        "annualEUR": 1458.6060161408657,
        "monthlyEUR": 121.55050134507213
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      "conditionalSubsidyMonthlyEUR": 0,
      "payments": [],
      "totalsByKind": [],
      "reconciliation": {
        "gross": "not-available",
        "nominalContributions": "not-available",
        "otherPayrollDeductions": "not-available",
        "contributionSubsidy": "not-available"
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      "monthlyCoverage": false,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 127.28,
      "differenceMonthlyEUR": -5.729498654927866,
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      "candidateClassicGyros": 446.8768431804122,
      "baselineSource": {
        "id": "ata",
        "url": "https://www.statistics.gr/el/statistics/-/publication/DKT87/-",
        "el": {
          "label": "Αναγωγή με ΑΤΑ / ΔΤΚ ΕΛΣΤΑΤ",
          "note": "Εκτίμηση με αναδρομική αναγωγή του ημερομισθίου του 1989 βάσει των ετήσιων τιμαριθμικών αυξήσεων."
        },
        "en": {
          "label": "Derivation with wage indexation (ATA) / ELSTAT CPI",
          "note": "Estimate obtained by deflating the 1989 wage backwards using the official annual indexation increases."
        }
      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
      ]
    },
    {
      "year": 1988,
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      "projected": false,
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      "amounts": {
        "gross": {
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          "eur": 1981.6052824651504,
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          "source": {
            "file": "middle-years-results.json",
            "pointer": "/years/0/payments"
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          "evidence": "conditional-scenario",
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        "nominalContributions": {
          "native": "89466",
          "eur": 262.556126192223,
          "basis": "sum of payment amounts rounded by the source calculator: socialGRD",
          "source": {
            "file": "middle-years-results.json",
            "pointer": "/years/0/payments"
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          "evidence": "conditional-scenario",
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        "otherPayrollDeductions": {
          "native": "4052",
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          "source": {
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            "pointer": "/years/0/payments"
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          "evidence": "conditional-scenario",
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        "contributionSubsidy": {
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            "pointer": "/years/0"
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          "evidence": "conditional-scenario",
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      "combinedDeductions": {
        "native": "93518",
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        "evidence": "conditional-scenario",
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      "conditionalSubsidyMonthlyEUR": 0,
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          "id": "1988-0",
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            "otherPayrollDeductions": {
              "native": "279",
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          "id": "1988-2",
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            "otherPayrollDeductions": {
              "native": "279",
              "eur": 0.8187820983125459,
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            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
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        {
          "id": "1988-3",
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          "values": {
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              "native": "46443",
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            "nominalContributions": {
              "native": "6154",
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            "otherPayrollDeductions": {
              "native": "279",
              "eur": 0.8187820983125459,
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            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
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        },
        {
          "id": "1988-4",
          "source": {
            "file": "middle-years-results.json",
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              "native": "47143",
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            "nominalContributions": {
              "native": "6246",
              "eur": 18.33015407190022,
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            "otherPayrollDeductions": {
              "native": "283",
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            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
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        {
          "id": "1988-5",
          "source": {
            "file": "middle-years-results.json",
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              "native": "47143",
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            "nominalContributions": {
              "native": "6246",
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            "otherPayrollDeductions": {
              "native": "283",
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            "contributionSubsidy": {
              "native": "0",
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        },
        {
          "id": "1988-6",
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            "file": "middle-years-results.json",
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              "native": "47143",
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            "otherPayrollDeductions": {
              "native": "283",
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              "native": "0",
              "eur": 0,
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        },
        {
          "id": "1988-7",
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            "file": "middle-years-results.json",
            "pointer": "/years/0/payments/7"
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          "values": {
            "gross": {
              "native": "47143",
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            "nominalContributions": {
              "native": "6246",
              "eur": 18.33015407190022,
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            "otherPayrollDeductions": {
              "native": "283",
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            "contributionSubsidy": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
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        },
        {
          "id": "1988-8",
          "source": {
            "file": "middle-years-results.json",
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              "native": "50207",
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              "native": "6652",
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            "otherPayrollDeductions": {
              "native": "301",
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              "native": "0",
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              "native": "301",
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              "native": "0",
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          "id": "1988-10",
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            "otherPayrollDeductions": {
              "native": "301",
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              "native": "0",
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              "native": "145",
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              "native": "141",
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        "id": "ata",
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        "el": {
          "label": "Αναγωγή με ΑΤΑ / ΔΤΚ ΕΛΣΤΑΤ",
          "note": "Εκτίμηση με αναδρομική αναγωγή του ημερομισθίου του 1989 βάσει των ετήσιων τιμαριθμικών αυξήσεων."
        },
        "en": {
          "label": "Derivation with wage indexation (ATA) / ELSTAT CPI",
          "note": "Estimate obtained by deflating the 1989 wage backwards using the official annual indexation increases."
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      },
      "references": [
        {
          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
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              "field": "explicit-annual-zero"
            }
          }
        },
        {
          "id": "1992-5",
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            "file": "transition-years-results.json",
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              "native": "83160",
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            "nominalContributions": {
              "native": "11850",
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            "otherPayrollDeductions": {
              "native": "499",
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            "contributionSubsidy": {
              "native": "0",
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          }
        },
        {
          "id": "1992-6",
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            "file": "transition-years-results.json",
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          "values": {
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              "native": "86487",
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            "otherPayrollDeductions": {
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            "contributionSubsidy": {
              "native": "0",
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          }
        },
        {
          "id": "1992-7",
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            "file": "transition-years-results.json",
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            "otherPayrollDeductions": {
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        },
        {
          "id": "1992-8",
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        },
        {
          "id": "1992-9",
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        },
        {
          "id": "1992-10",
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        {
          "id": "1992-11",
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          "id": "1992-12",
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          "id": "team-law997-1979",
          "el": "ΤΕΑΜ: Ν. 997/1979",
          "en": "TEAM: Law 997/1979",
          "locator": "PDF 1, 2, 3, 4",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1979/19790100287.pdf",
          "sha256": "f10e0cc507fe7a718cdd04845cac1f11a29adc0cb8eb41daffb4cd5418d4feb8",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
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          "id": "team-pd995-1980",
          "el": "ΤΕΑΜ: Π.Δ. 995/1980",
          "en": "TEAM: Decree 995/1980",
          "locator": "PDF 1, 2",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1980/19800100251.pdf",
          "sha256": "de8a5608271bf3efd99b35fb649858f17e48fb04e02dc6b08328b9ac167fb217",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        },
        {
          "id": "team-pd633-1982",
          "el": "ΤΕΑΜ: Π.Δ. 633/1982",
          "en": "TEAM: Decree 633/1982",
          "locator": "PDF 1, 6",
          "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/01/1982/19820100129.pdf",
          "sha256": "7b3c516f3abeb811e50609c460a4a2d5247e39bf5f5139c7405a3ff182914b01",
          "reviewedOn": null,
          "scopeEl": "Τεκμηριώνει τη σταδιακή υπαγωγή σε επικουρική ασφάλιση. Απαιτείται κοινή απόφαση για την ασφαλιστική ιστορία του εργαζομένου πριν ενταχθεί η ανακατασκευή στον Δείκτη.",
          "scopeEn": "Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index."
        }
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        {
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        {
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        {
          "id": "1993-6",
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        },
        {
          "id": "1993-7",
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        },
        {
          "id": "1993-8",
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            "file": "later-years-results.json",
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        {
          "id": "efka-38-2024",
          "from": 2025,
          "to": 2026,
          "el": "e-ΕΦΚΑ: Εγκύκλιος 38/2024",
          "en": "e-EFKA: Circular 38/2024",
          "locator": "PDF 2, 6",
          "scopeEl": "Πίνακας εισφορών από την αρχή του 2025. Η χρήση του πακέτου 101 είναι παραδοχή του φύλλου, όχι ιδιότητα κάθε κατώτατου μισθού.",
          "scopeEn": "Contribution table effective from the start of 2025. Using package 101 is a worksheet assumption, not a property of every minimum-wage job.",
          "url": "https://www.e-efka.gov.gr/sites/default/files/2024-12/%CE%95%CE%93%CE%9A.%2038_2024_%CE%9C%CE%95%CE%99%CE%A9%CE%A3%CE%97%20%CE%91%CE%A3%CE%A6.%20%CE%95%CE%99%CE%A3%CE%A6%CE%9F%CE%A1%CE%A9%CE%9D%20%CE%99%CE%94%CE%99%CE%A9%CE%A4.%20%CE%94%CE%99%CE%9A%CE%91%CE%99%CE%9F%CE%A5%202025%20%28971%CE%A546%CE%9C%CE%91%CE%A0%CE%A3-348%29.pdf",
          "sha256": "4e659da8798e03963139f30abe88e8337b80a40d207bfebd18406d8cff067383",
          "reviewedOn": "2026-09-10"
        },
        {
          "id": "ministry-minimum-history-2026-09-10",
          "from": 2022,
          "to": 2025,
          "el": "Υπουργείο Εργασίας: ιστορικό κατώτατου μισθού",
          "en": "Ministry of Labour: minimum-wage history",
          "locator": "2022–2025",
          "scopeEl": "Επίσημη σύνοψη ποσών και ημερομηνιών αυξήσεων. Δεν αντικαθιστά τα πρωτότυπα ΦΕΚ ούτε αποδεικνύει τον υπολογισμό δώρων.",
          "scopeEn": "Official summary of amounts and effective dates. It does not replace original gazettes or establish the bonus calculation.",
          "url": "https://ypergasias.gov.gr/ergasiakes-scheseis/syllogikes-ergasiakes-sxeseis/katotatos-misthos/",
          "sha256": "e31211ded0a0851fffb762aee1d593a6f691e6a71f022fb201dada2f6c0fc8e0",
          "reviewedOn": "2026-09-10"
        }
      ]
    },
    {
      "year": 2026,
      "currency": "EUR",
      "asOf": "2026-09-11",
      "classification": "MODELLED",
      "projected": true,
      "indexEligible": false,
      "worksheet": {
        "file": "projection-2026-results.json",
        "pointer": "",
        "url": "https://github.com/qhsestandard/gyronomics/blob/c633a1be220bf385764f7d942b1bb3bf61b6b5b4/data/history/tax-review/projection-2026-results.json"
      },
      "amounts": {
        "gross": {
          "native": "639833/50",
          "eur": 12796.66,
          "basis": "sum of payment amounts rounded by the source calculator: grossEUR",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "nominalContributions": {
          "native": "171089/100",
          "eur": 1710.89,
          "basis": "sum of payment amounts rounded by the source calculator: contributionsEUR",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "otherPayrollDeductions": {
          "native": "0",
          "eur": 0,
          "basis": "explicit-scenario-convention: qualified contemporary worksheet contains only contributions and tax",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": ""
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        },
        "contributionSubsidy": {
          "native": "85351/100",
          "eur": 853.51,
          "basis": "sum of payment amounts rounded by the source calculator: subsidyEUR",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments"
          },
          "evidence": "conditional-scenario",
          "dependsOn": []
        }
      },
      "combinedDeductions": {
        "native": "42869/50",
        "eur": 857.38,
        "basis": "combined burden; no unsupported split into insurance and other deductions",
        "source": {
          "file": null,
          "pointer": null
        },
        "evidence": "conditional-scenario",
        "dependsOn": [
          "gross",
          "incomeBeforeTaxRelief"
        ]
      },
      "beforeTaxWithoutSubsidy": {
        "native": "1108577/100",
        "annualEUR": 11085.77,
        "monthlyEUR": 923.8141666666667
      },
      "conditionalSubsidyMonthlyEUR": 71.12583333333333,
      "payments": [
        {
          "id": "2026-0",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/0"
          },
          "label": "2026-01",
          "reference": "2026-01",
          "month": 1,
          "kind": "salary",
          "relatesTo": null,
          "values": {
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              "native": "880.00",
              "eur": 880,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "117.66",
              "eur": 117.66,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "58.70",
              "eur": 58.7,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-1",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/1"
          },
          "label": "2026-02",
          "reference": "2026-02",
          "month": 2,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "880.00",
              "eur": 880,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "117.66",
              "eur": 117.66,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "58.70",
              "eur": 58.7,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-2",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/2"
          },
          "label": "2026-03",
          "reference": "2026-03",
          "month": 3,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "880.00",
              "eur": 880,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "117.66",
              "eur": 117.66,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "58.70",
              "eur": 58.7,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-3",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/3"
          },
          "label": "2026-04",
          "reference": "2026-04",
          "month": 4,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-4",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/4"
          },
          "label": "2026-05",
          "reference": "2026-05",
          "month": 5,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-5",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/5"
          },
          "label": "2026-06",
          "reference": "2026-06",
          "month": 6,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-6",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/6"
          },
          "label": "2026-07",
          "reference": "2026-07",
          "month": 7,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-7",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/7"
          },
          "label": "2026-08",
          "reference": "2026-08",
          "month": 8,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-8",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/8"
          },
          "label": "2026-09",
          "reference": "2026-09",
          "month": 9,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-9",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/9"
          },
          "label": "2026-10",
          "reference": "2026-10",
          "month": 10,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-10",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/10"
          },
          "label": "2026-11",
          "reference": "2026-11",
          "month": 11,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-11",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/11"
          },
          "label": "2026-12",
          "reference": "2026-12",
          "month": 12,
          "kind": "salary",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "920.00",
              "eur": 920,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "123.00",
              "eur": 123,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "61.36",
              "eur": 61.36,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-12",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/12"
          },
          "label": "2026-03-28",
          "reference": "2026-03-28",
          "month": null,
          "kind": "easter",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "458.33",
              "eur": 458.33,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "61.28",
              "eur": 61.28,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "30.57",
              "eur": 30.57,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-13",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/13"
          },
          "label": "2026-08",
          "reference": "2026-08",
          "month": 8,
          "kind": "leave",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "460.00",
              "eur": 460,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "61.50",
              "eur": 61.5,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "30.68",
              "eur": 30.68,
              "field": "subsidyEUR"
            }
          }
        },
        {
          "id": "2026-14",
          "source": {
            "file": "projection-2026-results.json",
            "pointer": "/payments/14"
          },
          "label": "2026-12-10",
          "reference": "2026-12-10",
          "month": null,
          "kind": "christmas",
          "relatesTo": null,
          "values": {
            "gross": {
              "native": "958.33",
              "eur": 958.33,
              "field": "grossEUR"
            },
            "nominalContributions": {
              "native": "128.13",
              "eur": 128.13,
              "field": "contributionsEUR"
            },
            "otherPayrollDeductions": {
              "native": "0",
              "eur": 0,
              "field": "explicit-annual-zero"
            },
            "contributionSubsidy": {
              "native": "63.92",
              "eur": 63.92,
              "field": "subsidyEUR"
            }
          }
        }
      ],
      "totalsByKind": [
        {
          "kind": "salary",
          "count": 12,
          "grossNative": "10920",
          "grossEUR": 10920
        },
        {
          "kind": "easter",
          "count": 1,
          "grossNative": "45833/100",
          "grossEUR": 458.33
        },
        {
          "kind": "leave",
          "count": 1,
          "grossNative": "460",
          "grossEUR": 460
        },
        {
          "kind": "christmas",
          "count": 1,
          "grossNative": "95833/100",
          "grossEUR": 958.33
        }
      ],
      "reconciliation": {
        "gross": "matches",
        "nominalContributions": "matches",
        "otherPayrollDeductions": "matches",
        "contributionSubsidy": "matches"
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      "monthlyCoverage": true,
      "splitComplete": true,
      "statutoryPeriods": null,
      "baselineMonthlyEUR": 924.46,
      "differenceMonthlyEUR": -0.6458333333333712,
      "fixedClassicPriceEUR": 4.25,
      "candidateClassicGyros": 217.36803921568628,
      "baselineSource": {
        "id": "ypergasias",
        "url": "https://www.forin.gr/articles/article/89834/upourgeio-ergasias-se-isxu-o-neos-katwtatos-misthos",
        "el": {
          "label": "Υπουργείο Εργασίας - Δελτία Τύπου & ΥΑ κατώτατου μισθού",
          "note": "ΥΑ 8934/2026 (ΦΕΚ 1759/Β/27-3-2026): κατώτατος μισθός 920 € από 1.4.2026 (+4,55%)."
        },
        "en": {
          "label": "Ministry of Labour - press releases & minimum wage decisions",
          "note": "Ministerial Decision 8934/2026 (Gazette 1759/B/27-3-2026): minimum wage of €920 from 1 Apr 2026 (+4.55%)."
        }
      },
      "references": [
        {
          "id": "ministry-contributions-2024",
          "from": 2011,
          "to": 2026,
          "el": "Υπουργείο Εργασίας: ιστορικός πίνακας εισφορών",
          "en": "Ministry of Labour: contribution history",
          "locator": "PDF 3",
          "scopeEl": "Χρονολογημένοι συντελεστές. Η υπαγωγή του συγκεκριμένου εργαζομένου στο ασφαλιστικό πακέτο απαιτεί χωριστό έλεγχο.",
          "scopeEn": "Dated rates. Whether the reference worker belongs to the insurance package requires a separate check.",
          "url": "https://www.hellenicparliament.gr/UserFiles/67715b2c-ec81-4f0c-ad6a-476a34d732bd/12540550.pdf",
          "sha256": "52204bf7109003a0e9dc0166fb24d1446441a4017309365863b4dbbd347641f5",
          "reviewedOn": "2026-09-10"
        },
        {
          "id": "efka-38-2024",
          "from": 2025,
          "to": 2026,
          "el": "e-ΕΦΚΑ: Εγκύκλιος 38/2024",
          "en": "e-EFKA: Circular 38/2024",
          "locator": "PDF 2, 6",
          "scopeEl": "Πίνακας εισφορών από την αρχή του 2025. Η χρήση του πακέτου 101 είναι παραδοχή του φύλλου, όχι ιδιότητα κάθε κατώτατου μισθού.",
          "scopeEn": "Contribution table effective from the start of 2025. Using package 101 is a worksheet assumption, not a property of every minimum-wage job.",
          "url": "https://www.e-efka.gov.gr/sites/default/files/2024-12/%CE%95%CE%93%CE%9A.%2038_2024_%CE%9C%CE%95%CE%99%CE%A9%CE%A3%CE%97%20%CE%91%CE%A3%CE%A6.%20%CE%95%CE%99%CE%A3%CE%A6%CE%9F%CE%A1%CE%A9%CE%9D%20%CE%99%CE%94%CE%99%CE%A9%CE%A4.%20%CE%94%CE%99%CE%9A%CE%91%CE%99%CE%9F%CE%A5%202025%20%28971%CE%A546%CE%9C%CE%91%CE%A0%CE%A3-348%29.pdf",
          "sha256": "4e659da8798e03963139f30abe88e8337b80a40d207bfebd18406d8cff067383",
          "reviewedOn": "2026-09-10"
        }
      ]
    }
  ]
}
