{
  "year": 2026,
  "asOf": "2026-09-11",
  "productionInput": false,
  "auditClosed": false,
  "projectionComplete": true,
  "realisedAnnualTaxApproved": false,
  "modelAnnualTaxEUR": 511,
  "projectedCentTaxEUR": "510.86",
  "alternativeBonusBaseTaxEUR": "510.10",
  "maximumDeviationWithinScenarioEUR": "0.9740",
  "grossEUR": "12796.66",
  "taxableEUR": "11939.28",
  "payments": [
    {
      "reference": "2026-01",
      "kind": "salary",
      "grossEUR": "880.00",
      "contributionsEUR": "117.66",
      "subsidyEUR": "58.70",
      "alternativeSubsidyEUR": "58.70"
    },
    {
      "reference": "2026-02",
      "kind": "salary",
      "grossEUR": "880.00",
      "contributionsEUR": "117.66",
      "subsidyEUR": "58.70",
      "alternativeSubsidyEUR": "58.70"
    },
    {
      "reference": "2026-03",
      "kind": "salary",
      "grossEUR": "880.00",
      "contributionsEUR": "117.66",
      "subsidyEUR": "58.70",
      "alternativeSubsidyEUR": "58.70"
    },
    {
      "reference": "2026-04",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-05",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-06",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-07",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-08",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-09",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-10",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-11",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-12",
      "kind": "salary",
      "grossEUR": "920.00",
      "contributionsEUR": "123.00",
      "subsidyEUR": "61.36",
      "alternativeSubsidyEUR": "61.36"
    },
    {
      "reference": "2026-03-28",
      "kind": "easter",
      "grossEUR": "458.33",
      "contributionsEUR": "61.28",
      "subsidyEUR": "30.57",
      "alternativeSubsidyEUR": "29.35"
    },
    {
      "reference": "2026-08",
      "kind": "leave",
      "grossEUR": "460.00",
      "contributionsEUR": "61.50",
      "subsidyEUR": "30.68",
      "alternativeSubsidyEUR": "30.68"
    },
    {
      "reference": "2026-12-10",
      "kind": "christmas",
      "grossEUR": "958.33",
      "contributionsEUR": "128.13",
      "subsidyEUR": "63.92",
      "alternativeSubsidyEUR": "61.36"
    }
  ],
  "profile": "qualifying-employee-payment-cents-v1; age40,childless,ordinary compulsory supplementary; optional tax deductions excluded; spending requirement met",
  "assumptions": "Full-year continuous employment; enacted salary880 untilMarch/920 fromApril;13.37% package continues throughDecember; same subsidy profile and two bonus bases as2022\u20132025; no future policy changes.",
  "limitation": "Projection under policy known as of11Sep2026, not observed future payroll or final2027 return. Numerical tolerance does not bound future legal changes."
}