{
  "productionInput": false,
  "annualApproval": false,
  "years": [
    {
      "year": 1984,
      "ordinaryGrossGRD": 341596,
      "scenarioGrossGRD": "3206747/8",
      "scenarioGrossDecimalGRD": 400843.375,
      "namedRuleGrossOnlyTaxGRD": 13275.9037,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": true,
      "qualifiedScenario": {
        "grossGRD": 400844,
        "employeeContributionsGRD": 53112,
        "employeeStampScenarioGRD": 2403,
        "netTaxBaseBeforeReliefGRD": 345329,
        "annualScenarioTaxGRD": 9100,
        "annualScenarioTaxEUR": 27
      },
      "modelRoundingErrorUpperEUR": 0.575421863536317
    },
    {
      "year": 1985,
      "ordinaryGrossGRD": 402912,
      "scenarioGrossGRD": "22692913/48",
      "scenarioGrossDecimalGRD": 472769.0208,
      "namedRuleGrossOnlyTaxGRD": 12613.8315,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": true,
      "qualifiedScenario": {
        "grossGRD": 472769,
        "employeeContributionsGRD": 62645,
        "employeeStampScenarioGRD": 2839,
        "netTaxBaseBeforeReliefGRD": 407285,
        "annualScenarioTaxGRD": 8030,
        "annualScenarioTaxEUR": 24
      },
      "modelRoundingErrorUpperEUR": 0.575421863536317
    },
    {
      "year": 1986,
      "ordinaryGrossGRD": 445436,
      "scenarioGrossGRD": "4180731/8",
      "scenarioGrossDecimalGRD": 522591.375,
      "namedRuleGrossOnlyTaxGRD": 16107.31,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": true,
      "qualifiedScenario": {
        "grossGRD": 522592,
        "employeeContributionsGRD": 69253,
        "employeeStampScenarioGRD": 3138,
        "netTaxBaseBeforeReliefGRD": 450201,
        "annualScenarioTaxGRD": 11034,
        "annualScenarioTaxEUR": 32
      },
      "modelRoundingErrorUpperEUR": 0.575421863536317,
      "wageAlternativeScenario": {
        "grossGRD": 523953,
        "employeeContributionsGRD": 69423,
        "employeeStampScenarioGRD": 3144,
        "netTaxBaseBeforeReliefGRD": 451386,
        "annualScenarioTaxGRD": 11117,
        "annualScenarioTaxEUR": 33
      },
      "twoWageReadingsTotalErrorUpperEUR": 0.8163321533382245,
      "wageAlternativeMeaning": "38521 follows rounded36792*1.047; actual INE PDF prints38251. Two scenarios only, not an exhaustive legal wage bound."
    },
    {
      "year": 1987,
      "ordinaryGrossGRD": 491700,
      "scenarioGrossGRD": "6923081/12",
      "scenarioGrossDecimalGRD": 576923.4167,
      "namedRuleGrossOnlyTaxGRD": 13075.405,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": true,
      "qualifiedScenario": {
        "grossGRD": 576924,
        "employeeContributionsGRD": 76440,
        "employeeStampScenarioGRD": 3464,
        "netTaxBaseBeforeReliefGRD": 497020,
        "annualScenarioTaxGRD": 8531,
        "annualScenarioTaxEUR": 25
      },
      "modelRoundingErrorUpperEUR": 0.575421863536317
    }
  ],
  "scope": "Completed explicit numerical scenario, not legal audit. January-band Easter, August leave,1/24 bonus uplift;13.25% ordinary employee social plus0.6% employee stamp; whole-GRD rounding per component/payment; no other adjustments. Legal assumptions are NOT bounded by arithmetic tolerance.",
  "unresolved": [
    "Historical bonus and stamp applicability",
    "Contribution chronology completeness and ceilings; OEK1% predecessor now recovered but intervening continuity assumed",
    "Imputed-income and amendment completeness",
    "1985 primary wage31932 versus retrospective31931 and knock-on ATA reconciliation"
  ]
}