{
  "productionInput": false,
  "annualLiabilityApproved": false,
  "ordinarySalary": {
    "source": "data/history/wage-review/floor-events.json",
    "kind": "conditional-ordinary-salary-only",
    "assumptions": [
      "Dated minimum floors carried until the next recorded change; calendar completeness not yet audited.",
      "Full-year ordinary employment, no seniority or special-sector supplement; partial-month pay stays between full old/new salaries.",
      "Excludes Christmas/Easter bonuses, leave allowance and all deductions; not an upper bound on total annual income."
    ],
    "years": [
      {
        "year": 1976,
        "months": [
          {
            "month": 1,
            "lowerGRD": 4550,
            "upperGRD": 4550,
            "sourceEventDates": ["1975-08-01"]
          },
          {
            "month": 2,
            "lowerGRD": 4550,
            "upperGRD": 5005,
            "sourceEventDates": ["1975-08-01", "1976-02-13"]
          },
          {
            "month": 3,
            "lowerGRD": 5005,
            "upperGRD": 5005,
            "sourceEventDates": ["1976-02-13"]
          },
          {
            "month": 4,
            "lowerGRD": 5005,
            "upperGRD": 5005,
            "sourceEventDates": ["1976-02-13"]
          },
          {
            "month": 5,
            "lowerGRD": 5005,
            "upperGRD": 5005,
            "sourceEventDates": ["1976-02-13"]
          },
          {
            "month": 6,
            "lowerGRD": 5005,
            "upperGRD": 5005,
            "sourceEventDates": ["1976-02-13"]
          },
          {
            "month": 7,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          },
          {
            "month": 8,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          },
          {
            "month": 9,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          },
          {
            "month": 10,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          },
          {
            "month": 11,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          },
          {
            "month": 12,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          }
        ],
        "ordinaryLowerGRD": 61058,
        "ordinaryUpperGRD": 61513,
        "annualGrossGRD": null,
        "annualTaxGRD": null
      },
      {
        "year": 1977,
        "months": [
          {
            "month": 1,
            "lowerGRD": 5323,
            "upperGRD": 5323,
            "sourceEventDates": ["1976-07-01"]
          },
          {
            "month": 2,
            "lowerGRD": 5323,
            "upperGRD": 5855,
            "sourceEventDates": ["1976-07-01", "1977-02-15"]
          },
          {
            "month": 3,
            "lowerGRD": 5855,
            "upperGRD": 5855,
            "sourceEventDates": ["1977-02-15"]
          },
          {
            "month": 4,
            "lowerGRD": 5855,
            "upperGRD": 5855,
            "sourceEventDates": ["1977-02-15"]
          },
          {
            "month": 5,
            "lowerGRD": 5855,
            "upperGRD": 5855,
            "sourceEventDates": ["1977-02-15"]
          },
          {
            "month": 6,
            "lowerGRD": 5855,
            "upperGRD": 5855,
            "sourceEventDates": ["1977-02-15"]
          },
          {
            "month": 7,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          },
          {
            "month": 8,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          },
          {
            "month": 9,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          },
          {
            "month": 10,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          },
          {
            "month": 11,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          },
          {
            "month": 12,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          }
        ],
        "ordinaryLowerGRD": 70792,
        "ordinaryUpperGRD": 71324,
        "annualGrossGRD": null,
        "annualTaxGRD": null
      },
      {
        "year": 1978,
        "months": [
          {
            "month": 1,
            "lowerGRD": 6121,
            "upperGRD": 6121,
            "sourceEventDates": ["1977-07-01"]
          },
          {
            "month": 2,
            "lowerGRD": 7300,
            "upperGRD": 7300,
            "sourceEventDates": ["1978-02-01"]
          },
          {
            "month": 3,
            "lowerGRD": 7300,
            "upperGRD": 7300,
            "sourceEventDates": ["1978-02-01"]
          },
          {
            "month": 4,
            "lowerGRD": 7300,
            "upperGRD": 7300,
            "sourceEventDates": ["1978-02-01"]
          },
          {
            "month": 5,
            "lowerGRD": 7300,
            "upperGRD": 7300,
            "sourceEventDates": ["1978-02-01"]
          },
          {
            "month": 6,
            "lowerGRD": 7300,
            "upperGRD": 7300,
            "sourceEventDates": ["1978-02-01"]
          },
          {
            "month": 7,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          },
          {
            "month": 8,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          },
          {
            "month": 9,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          },
          {
            "month": 10,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          },
          {
            "month": 11,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          },
          {
            "month": 12,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          }
        ],
        "ordinaryLowerGRD": 87621,
        "ordinaryUpperGRD": 87621,
        "annualGrossGRD": null,
        "annualTaxGRD": null
      },
      {
        "year": 1979,
        "months": [
          {
            "month": 1,
            "lowerGRD": 7500,
            "upperGRD": 7500,
            "sourceEventDates": ["1978-07-01"]
          },
          {
            "month": 2,
            "lowerGRD": 7500,
            "upperGRD": 8625,
            "sourceEventDates": ["1978-07-01", "1979-02-15"]
          },
          {
            "month": 3,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 4,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 5,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 6,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 7,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 8,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 9,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 10,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 11,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          },
          {
            "month": 12,
            "lowerGRD": 8625,
            "upperGRD": 8625,
            "sourceEventDates": ["1979-02-15"]
          }
        ],
        "ordinaryLowerGRD": 101250,
        "ordinaryUpperGRD": 102375,
        "annualGrossGRD": null,
        "annualTaxGRD": null
      }
    ]
  },
  "earthquakeLevyBoundary": {
    "kind": "conditional-algebra-not-annual-payroll",
    "incomeYearOfBase": 1977,
    "assessmentYearOfBase": 1978,
    "maxScaleTaxGRD": "10000",
    "maxTaxableIncomeGRD": "865000/7",
    "maxNetEmploymentIncomeBeforeReliefGRD": "1285000/7",
    "assumedReliefPercent": 30,
    "assumedReliefCapGRD": 40000,
    "assumedPersonalDeductionGRD": 20000,
    "limitations": [
      "Requires1975 scale/deduction continuity through income1977 and the defined single ordinary employee profile.",
      "The boundary omits credits and extra tax amounts. Actual statutory levy base and payroll must be verified.",
      "Net income before employee relief is not gross salary. No comparison with incomplete ordinary-only income can prove zero levy."
    ],
    "annualLevyGRD": null
  }
}