{
  "productionInput": false,
  "baseProfileId": "minimum-wage-single40-v2",
  "scenarioId": "qualifying-employee-payment-cents-v1",
  "additionalAssumptions": [
    "25 insurance days in each full month",
    "No sectoral agreement or special/presumptive insurance",
    "No pensioner status or excluded DYPA employment programme",
    "Statutory subsidy actually applied in the pay period"
  ],
  "numericalConvention": "Round each payment gross, package contribution and subsidy to cents, half-up; annual tax to cents; display annual whole euros.",
  "bonusInterpretation": "Subsidy includes statutory holiday uplift; alternative excluding uplift retained. This is an explicit model interpretation, not a bespoke EFKA ruling.",
  "status": "Completed reproducible model scenario; not an approved exact payroll or closed legal audit.",
  "years": [
    {
      "year": 2022,
      "modelCalculated": true,
      "auditClosed": false,
      "annualIncomeTaxEUR": null,
      "grossEUR": "9800.52",
      "contributionsEUR": "1368.61",
      "subsidyEUR": "653.71",
      "taxableEUR": "9085.62",
      "modelAnnualTaxEUR": "40.71",
      "modelAnnualTaxWholeEUR": 41,
      "alternativeBonusBaseTaxEUR": "40.44",
      "excludedEmployeeTaxEUR": "0.00",
      "modelNetAnnualEUR": "9044.91",
      "payments": [
        {
          "month": 1,
          "kind": "salary",
          "grossEUR": "663.00",
          "employeeRate": "0.1412",
          "contributionsEUR": "93.62",
          "subsidyEUR": "44.22",
          "subsidyWithoutHolidayUpliftEUR": "44.22"
        },
        {
          "month": 2,
          "kind": "salary",
          "grossEUR": "663.00",
          "employeeRate": "0.1412",
          "contributionsEUR": "93.62",
          "subsidyEUR": "44.22",
          "subsidyWithoutHolidayUpliftEUR": "44.22"
        },
        {
          "month": 3,
          "kind": "salary",
          "grossEUR": "663.00",
          "employeeRate": "0.1412",
          "contributionsEUR": "93.62",
          "subsidyEUR": "44.22",
          "subsidyWithoutHolidayUpliftEUR": "44.22"
        },
        {
          "month": 4,
          "kind": "salary",
          "grossEUR": "663.00",
          "employeeRate": "0.1412",
          "contributionsEUR": "93.62",
          "subsidyEUR": "44.22",
          "subsidyWithoutHolidayUpliftEUR": "44.22"
        },
        {
          "month": 5,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1412",
          "contributionsEUR": "100.68",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 6,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 7,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 8,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 9,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 10,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 11,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 12,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 4,
          "kind": "easter",
          "grossEUR": "345.31",
          "employeeRate": "0.1412",
          "contributionsEUR": "48.76",
          "subsidyEUR": "23.03",
          "subsidyWithoutHolidayUpliftEUR": "22.11"
        },
        {
          "month": 8,
          "kind": "leave",
          "grossEUR": "356.50",
          "employeeRate": "0.1387",
          "contributionsEUR": "49.45",
          "subsidyEUR": "23.78",
          "subsidyWithoutHolidayUpliftEUR": "23.78"
        },
        {
          "month": 12,
          "kind": "christmas",
          "grossEUR": "742.71",
          "employeeRate": "0.1387",
          "contributionsEUR": "103.01",
          "subsidyEUR": "49.54",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        }
      ]
    },
    {
      "year": 2023,
      "modelCalculated": true,
      "auditClosed": false,
      "annualIncomeTaxEUR": null,
      "grossEUR": "10767.75",
      "contributionsEUR": "1493.51",
      "subsidyEUR": "718.25",
      "taxableEUR": "9992.49",
      "modelAnnualTaxEUR": "122.32",
      "modelAnnualTaxWholeEUR": 122,
      "alternativeBonusBaseTaxEUR": "122.03",
      "excludedEmployeeTaxEUR": "57.68",
      "modelNetAnnualEUR": "9870.17",
      "payments": [
        {
          "month": 1,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 2,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 3,
          "kind": "salary",
          "grossEUR": "713.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "98.89",
          "subsidyEUR": "47.56",
          "subsidyWithoutHolidayUpliftEUR": "47.56"
        },
        {
          "month": 4,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 5,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 6,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 7,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 8,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 9,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 10,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 11,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 12,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 4,
          "kind": "easter",
          "grossEUR": "406.25",
          "employeeRate": "0.1387",
          "contributionsEUR": "56.35",
          "subsidyEUR": "27.10",
          "subsidyWithoutHolidayUpliftEUR": "26.01"
        },
        {
          "month": 8,
          "kind": "leave",
          "grossEUR": "390.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "54.09",
          "subsidyEUR": "26.01",
          "subsidyWithoutHolidayUpliftEUR": "26.01"
        },
        {
          "month": 12,
          "kind": "christmas",
          "grossEUR": "812.50",
          "employeeRate": "0.1387",
          "contributionsEUR": "112.69",
          "subsidyEUR": "54.19",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        }
      ]
    },
    {
      "year": 2024,
      "modelCalculated": true,
      "auditClosed": false,
      "annualIncomeTaxEUR": null,
      "grossEUR": "11521.87",
      "contributionsEUR": "1598.09",
      "subsidyEUR": "768.51",
      "taxableEUR": "10692.29",
      "modelAnnualTaxEUR": "275.30",
      "modelAnnualTaxWholeEUR": 275,
      "alternativeBonusBaseTaxEUR": "274.54",
      "excludedEmployeeTaxEUR": "116.14",
      "modelNetAnnualEUR": "10416.99",
      "payments": [
        {
          "month": 1,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 2,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 3,
          "kind": "salary",
          "grossEUR": "780.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "108.19",
          "subsidyEUR": "52.03",
          "subsidyWithoutHolidayUpliftEUR": "52.03"
        },
        {
          "month": 4,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 5,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 6,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 7,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 8,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 9,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 10,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 11,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 12,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "115.12",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 4,
          "kind": "easter",
          "grossEUR": "432.29",
          "employeeRate": "0.1387",
          "contributionsEUR": "59.96",
          "subsidyEUR": "28.83",
          "subsidyWithoutHolidayUpliftEUR": "27.68"
        },
        {
          "month": 8,
          "kind": "leave",
          "grossEUR": "415.00",
          "employeeRate": "0.1387",
          "contributionsEUR": "57.56",
          "subsidyEUR": "27.68",
          "subsidyWithoutHolidayUpliftEUR": "27.68"
        },
        {
          "month": 12,
          "kind": "christmas",
          "grossEUR": "864.58",
          "employeeRate": "0.1387",
          "contributionsEUR": "119.92",
          "subsidyEUR": "57.67",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        }
      ]
    },
    {
      "year": 2025,
      "modelCalculated": true,
      "auditClosed": false,
      "annualIncomeTaxEUR": null,
      "grossEUR": "12225.00",
      "contributionsEUR": "1634.52",
      "subsidyEUR": "815.44",
      "taxableEUR": "11405.92",
      "modelAnnualTaxEUR": "432.30",
      "modelAnnualTaxWholeEUR": 432,
      "alternativeBonusBaseTaxEUR": "431.50",
      "excludedEmployeeTaxEUR": "252.91",
      "modelNetAnnualEUR": "10973.62",
      "payments": [
        {
          "month": 1,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "110.97",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 2,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "110.97",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 3,
          "kind": "salary",
          "grossEUR": "830.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "110.97",
          "subsidyEUR": "55.36",
          "subsidyWithoutHolidayUpliftEUR": "55.36"
        },
        {
          "month": 4,
          "kind": "salary",
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          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 5,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 6,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 7,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 8,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 9,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 10,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 11,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 12,
          "kind": "salary",
          "grossEUR": "880.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "117.66",
          "subsidyEUR": "58.70",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        },
        {
          "month": 4,
          "kind": "easter",
          "grossEUR": "458.33",
          "employeeRate": "0.1337",
          "contributionsEUR": "61.28",
          "subsidyEUR": "30.57",
          "subsidyWithoutHolidayUpliftEUR": "29.35"
        },
        {
          "month": 8,
          "kind": "leave",
          "grossEUR": "440.00",
          "employeeRate": "0.1337",
          "contributionsEUR": "58.83",
          "subsidyEUR": "29.35",
          "subsidyWithoutHolidayUpliftEUR": "29.35"
        },
        {
          "month": 12,
          "kind": "christmas",
          "grossEUR": "916.67",
          "employeeRate": "0.1337",
          "contributionsEUR": "122.56",
          "subsidyEUR": "61.14",
          "subsidyWithoutHolidayUpliftEUR": "58.70"
        }
      ]
    }
  ]
}