{
  "productionInput": false,
  "profileId": "minimum-wage-single40-v2",
  "qualification": "Conditional historical ordinary IKA without TEAM; no imputed-income adjustment; not a strict v2 legal closure.",
  "scope": "Inherited oldest-years wage, contribution, scale and relief assumptions. Annual employer reconciliation at 90% of scale; no other income, credits, debts or excess withholding. Final unpaid balance remitted under the <=60000 GRD rule. Original-law 10% ancillary rate and unreduced scale base are explicit 1978–1979 assumptions, not proven continuity.",
  "years": [
    {
      "year": 1978,
      "modelEstimateComplete": true,
      "strictAnnualAuditClosed": false,
      "annualTaxGRD": null,
      "legalErrorBoundEUR": null,
      "taxableGRD": 35086.0,
      "scaleTaxGRD": 1354.3,
      "statutoryTaxScenarioGRD": 1490,
      "retainedWithholdingScenarioGRD": 1354,
      "annualScenarioTaxGRD": 1354,
      "annualScenarioTaxEUR": 4,
      "additionalReturnPaymentGRD": 0,
      "refundGRD": 0,
      "unpaidBalanceRemittedScenarioGRD": 136,
      "additionalWithholdingAssumption": "10% of unreduced scale, original-law rate assumed continuous",
      "alternativeReducedBaseWithholdingGRD": 1341
    },
    {
      "year": 1979,
      "modelEstimateComplete": true,
      "strictAnnualAuditClosed": false,
      "annualTaxGRD": null,
      "legalErrorBoundEUR": null,
      "taxableGRD": 43974.4,
      "scaleTaxGRD": 1878.208,
      "statutoryTaxScenarioGRD": 2066,
      "retainedWithholdingScenarioGRD": 1878,
      "annualScenarioTaxGRD": 1878,
      "annualScenarioTaxEUR": 6,
      "additionalReturnPaymentGRD": 0,
      "refundGRD": 0,
      "unpaidBalanceRemittedScenarioGRD": 188,
      "additionalWithholdingAssumption": "10% of unreduced scale; original-law continuation assumed, prior claimed salary exemption retracted",
      "alternativeReducedBaseWithholdingGRD": 1859
    }
  ]
}