{
  "productionInput": false,
  "baseProfileId": "minimum-wage-single40-v3",
  "exactPayrollApproved": false,
  "additionalAssumptions": [
    "Ordinary private employee outside early TEAM categories and without another auxiliary fund; TEAM zero in 1980",
    "Core employee insurance 10.25% and employee stamp including OGA surcharge 0.6%, maintained through 1980 as an explicit continuity assumption",
    "No contribution subsidy in 1980; no imputed-income uplift in v3",
    "Full-year wage10240 GRD, full bonuses25/48 and25/24, August leave allowance1/2",
    "Payment and deduction rounding to0.01 GRD is a numerical convention, not asserted historical payroll rounding",
    "40% employment-income relief; zero tax below80000 GRD; no optional4800 credit"
  ],
  "inputs": [
    {
      "path": "data/history/tax-review/wage-closure-1980-results.json",
      "sha256": "e8b34df14a1e94df46925546f65a72164af46d763a102491af4c5dca5fe48a73"
    },
    {
      "path": "data/history/tax-review/wage-closure-sources.json",
      "sha256": "fd8c811ff7b4532d74e9f72284f43afd10e3dfde2f4a088500d5dedbe3fc4ef8"
    },
    {
      "path": "data/history/tax-review/wage-closure-1981-results.json",
      "sha256": "2eba52b184f2142507b82a695b981c6e4436b0237e08990c843402e3f4e8371d"
    },
    {
      "path": "data/history/tax-review/TEAM-CHRONOLOGY.md",
      "sha256": "de299817a381f35704b4af1744c6f522e158f840d3dff3ee34b7113cab98270a"
    },
    {
      "path": "data/history/tax-review/team-chronology-sources.json",
      "sha256": "d300641cb9ea3fbcf238c03ce76576de89fe2341be5599f4d4b3fb27b68c672a"
    }
  ],
  "years": [
    {
      "year": 1980,
      "currency": "GRD",
      "grossNative": "144000.00",
      "contributionsNative": "14760.00",
      "subsidyNative": "0.00",
      "otherDeductionsNative": "864.00",
      "taxableNative": "77025.600",
      "annualTaxNative": "0.00",
      "netAnnualNative": "128376.00",
      "payments": [
        {
          "month": 1,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 2,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 3,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 4,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 5,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 6,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 7,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 8,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 9,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 10,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 11,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 12,
          "kind": "salary",
          "grossNative": "10240.00",
          "contributionsNative": "1049.60",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "61.44"
        },
        {
          "month": 4,
          "kind": "easter",
          "grossNative": "5333.33",
          "contributionsNative": "546.67",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "32.00"
        },
        {
          "month": 8,
          "kind": "leave",
          "grossNative": "5120.00",
          "contributionsNative": "524.80",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "30.72"
        },
        {
          "month": 12,
          "kind": "christmas",
          "grossNative": "10666.67",
          "contributionsNative": "1093.33",
          "subsidyNative": "0.00",
          "otherDeductionsNative": "64.00"
        }
      ],
      "sourceRefs": [
        "wage-closure-sources.json: award 100/1979 para1(b), effective January 1980; award120/1980 applies only from January1981",
        "wage-closure-1981-results.json: declared ordinary core 10.25% and worker stamp 0.6% convention",
        "team-chronology-sources.json: law997/1979, PD995/1980 and PD633/1982"
      ],
      "unresolved": [
        "Full legal continuity of the 10.25% ordinary rate and 0.6% employee stamp during 1980 is assumed from the adjacent historical scenario, not newly proved.",
        "Uncapped contributions and full bonus entitlement are explicit historical model conventions."
      ]
    }
  ]
}