{
  "productionInput": false,
  "profileId": "minimum-wage-single40-v2",
  "qualification": "Historical ordinary IKA branch without TEAM before1983; v2 is not amended. Fixed numerical scenario, not complete legal tax return.",
  "scope": "1975 scale and personal deduction continuity; dated wage events; midpoint for partial February plus endpoint sensitivity; statutory bonus-style25/48 and25/24; aggregate whole-GRD contribution rounding; no imputed adjustment, optional credits, property income or other income.10% original-law additional-tax continuation scenario for1976–1979; prior claimed1979 employment exemption retracted. Nonassessment/PAYE remains separate.",
  "years": [
    {
      "year": 1976,
      "annualGrossGRD": 72100.0,
      "annualNetBeforeReliefGRD": 64529.0,
      "employeeReliefGRD": 19358.7,
      "personalDeductionGRD": 20000,
      "taxableGRD": 25170.3,
      "scaleTaxGRD": 858.515,
      "additionalTaxScenarioGRD": 85.8515,
      "annualScenarioTaxGRD": 944,
      "annualScenarioTaxEUR": 3,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": false,
      "preliminaryCalculationComplete": true,
      "calculationScope": "pre-settlement scale-plus-surcharge scenario; not cash-final tax",
      "nonAssessmentIncomeTestSatisfied": null,
      "nonAssessmentMeaning": "A separate return-assessment rule; no claim that withholding is refunded or that economic annual burden is zero.",
      "twoEndpointAndRoundingErrorEUR": 0.2518112613719734,
      "partialMonthGrossEndpointsGRD": [
        71871.0625,
        72326.0625
      ]
    },
    {
      "year": 1977,
      "annualGrossGRD": 83544.0,
      "annualNetBeforeReliefGRD": 74686.0,
      "employeeReliefGRD": 22405.8,
      "personalDeductionGRD": 20000,
      "taxableGRD": 32280.2,
      "scaleTaxGRD": 1214.01,
      "additionalTaxScenarioGRD": 121.401,
      "annualScenarioTaxGRD": 1335,
      "annualScenarioTaxEUR": 4,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": false,
      "preliminaryCalculationComplete": true,
      "calculationScope": "pre-settlement scale-plus-surcharge scenario; not cash-final tax",
      "nonAssessmentIncomeTestSatisfied": null,
      "nonAssessmentMeaning": "A separate return-assessment rule; no claim that withholding is refunded or that economic annual burden is zero.",
      "twoEndpointAndRoundingErrorEUR": 0.1075680144900959,
      "partialMonthGrossEndpointsGRD": [
        83278.02083333333,
        83810.02083333333
      ]
    },
    {
      "year": 1978,
      "annualGrossGRD": 102986.0,
      "annualNetBeforeReliefGRD": 91810.0,
      "employeeReliefGRD": 36724.0,
      "personalDeductionGRD": 20000,
      "taxableGRD": 35086.0,
      "scaleTaxGRD": 1354.3,
      "additionalTaxScenarioGRD": 135.43,
      "annualScenarioTaxGRD": 1490,
      "annualScenarioTaxEUR": 4,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": false,
      "preliminaryCalculationComplete": true,
      "calculationScope": "pre-settlement scale-plus-surcharge scenario; not cash-final tax",
      "nonAssessmentIncomeTestSatisfied": true,
      "nonAssessmentMeaning": "A separate return-assessment rule; no claim that withholding is refunded or that economic annual burden is zero.",
      "twoEndpointAndRoundingErrorEUR": 0.3720744501100519,
      "partialMonthGrossEndpointsGRD": [
        102985.58333333333,
        102985.58333333333
      ]
    },
    {
      "year": 1979,
      "annualGrossGRD": 119602.0,
      "annualNetBeforeReliefGRD": 106624.0,
      "employeeReliefGRD": 42649.6,
      "personalDeductionGRD": 20000,
      "taxableGRD": 43974.4,
      "scaleTaxGRD": 1878.208,
      "additionalTaxScenarioGRD": 187.8208,
      "annualScenarioTaxGRD": 2066,
      "annualScenarioTaxEUR": 6,
      "annualTaxGRD": null,
      "auditClosed": false,
      "modelEstimateComplete": false,
      "preliminaryCalculationComplete": true,
      "calculationScope": "pre-settlement scale-plus-surcharge scenario; not cash-final tax",
      "nonAssessmentIncomeTestSatisfied": true,
      "nonAssessmentMeaning": "A separate return-assessment rule; no claim that withholding is refunded or that economic annual burden is zero.",
      "twoEndpointAndRoundingErrorEUR": 0.131278918286867,
      "partialMonthGrossEndpointsGRD": [
        119039.0625,
        120164.0625
      ]
    }
  ]
}