{
  "productionInput": false,
  "referenceProfileId": "minimum-wage-single40-v2",
  "scenarioId": "historical-ordinary-uncapped-old-insured-v1",
  "years": [
    {
      "year": 1990,
      "auditClosed": false,
      "annualIncomeTaxEUR": null,
      "modelEstimateComplete": true,
      "modelAnnualIncomeTaxEUR": 8,
      "scenarioTaxGRD": 2878,
      "exactGrossGRD": "45064399/48",
      "exactTaxableGRD": "77510689097/96000",
      "maxDeviationWithinScenarioEUR": 0.459401907,
      "legalUncertaintyBoundEUR": null,
      "payments": [
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 65105,
          "socialGRD": 8626,
          "employeeStampGRD": 391,
          "taxableGRD": 56088
        },
        {
          "grossGRD": 69727,
          "socialGRD": 9239,
          "employeeStampGRD": 418,
          "taxableGRD": 60070
        },
        {
          "grossGRD": 69727,
          "socialGRD": 9587,
          "employeeStampGRD": 418,
          "taxableGRD": 59722
        },
        {
          "grossGRD": 69727,
          "socialGRD": 9587,
          "employeeStampGRD": 418,
          "taxableGRD": 59722
        },
        {
          "grossGRD": 69727,
          "socialGRD": 9587,
          "employeeStampGRD": 418,
          "taxableGRD": 59722
        },
        {
          "grossGRD": 33909,
          "socialGRD": 4493,
          "employeeStampGRD": 203,
          "taxableGRD": 29213
        },
        {
          "grossGRD": 32553,
          "socialGRD": 4313,
          "employeeStampGRD": 195,
          "taxableGRD": 28045
        },
        {
          "grossGRD": 72632,
          "socialGRD": 9987,
          "employeeStampGRD": 436,
          "taxableGRD": 62209
        }
      ],
      "wageSourceConflict": {
        "printedAnnualGRD": 808992,
        "calculatedRegularAnnualGRD": 799748,
        "differenceGRD": 9244,
        "decision": "Use printed January-August / September-December tranches; May-zero contemporary report corroborates. No invented May wage."
      },
      "unapprovedSixMonthSensitivityTaxEUR": 12,
      "sensitivityNote": "Six-month alternative only matches printed annual total; not an approved or sourced calendar. Outside numerical bound."
    },
    {
      "year": 1992,
      "auditClosed": false,
      "annualIncomeTaxEUR": null,
      "modelEstimateComplete": true,
      "modelAnnualIncomeTaxEUR": 3,
      "scenarioTaxGRD": 857,
      "exactGrossGRD": "9556229/8",
      "exactTaxableGRD": "16274257987/16000",
      "maxDeviationWithinScenarioEUR": 0.498788845,
      "legalUncertaintyBoundEUR": null,
      "payments": [
        {
          "grossGRD": 83160,
          "socialGRD": 11850,
          "employeeStampGRD": 499,
          "taxableGRD": 70811
        },
        {
          "grossGRD": 83160,
          "socialGRD": 11850,
          "employeeStampGRD": 499,
          "taxableGRD": 70811
        },
        {
          "grossGRD": 83160,
          "socialGRD": 11850,
          "employeeStampGRD": 499,
          "taxableGRD": 70811
        },
        {
          "grossGRD": 83160,
          "socialGRD": 11850,
          "employeeStampGRD": 499,
          "taxableGRD": 70811
        },
        {
          "grossGRD": 83160,
          "socialGRD": 11850,
          "employeeStampGRD": 499,
          "taxableGRD": 70811
        },
        {
          "grossGRD": 83160,
          "socialGRD": 11850,
          "employeeStampGRD": 499,
          "taxableGRD": 70811
        },
        {
          "grossGRD": 86487,
          "socialGRD": 12324,
          "employeeStampGRD": 519,
          "taxableGRD": 73644
        },
        {
          "grossGRD": 86487,
          "socialGRD": 12324,
          "employeeStampGRD": 519,
          "taxableGRD": 73644
        },
        {
          "grossGRD": 86487,
          "socialGRD": 12324,
          "employeeStampGRD": 519,
          "taxableGRD": 73644
        },
        {
          "grossGRD": 86487,
          "socialGRD": 12324,
          "employeeStampGRD": 519,
          "taxableGRD": 73644
        },
        {
          "grossGRD": 86487,
          "socialGRD": 12324,
          "employeeStampGRD": 519,
          "taxableGRD": 73644
        },
        {
          "grossGRD": 86487,
          "socialGRD": 12324,
          "employeeStampGRD": 519,
          "taxableGRD": 73644
        },
        {
          "grossGRD": 43313,
          "socialGRD": 6172,
          "employeeStampGRD": 260,
          "taxableGRD": 36881
        },
        {
          "grossGRD": 43244,
          "socialGRD": 6162,
          "employeeStampGRD": 259,
          "taxableGRD": 36823
        },
        {
          "grossGRD": 90091,
          "socialGRD": 12838,
          "employeeStampGRD": 541,
          "taxableGRD": 76712
        }
      ],
      "wageRoundingAlternatives": [
        {
          "januaryGRD": 83158,
          "julyGRD": 86484,
          "taxGRD": 855
        },
        {
          "januaryGRD": 83159,
          "julyGRD": 86486,
          "taxGRD": 857
        },
        {
          "januaryGRD": 83160,
          "julyGRD": 86487,
          "taxGRD": 857
        }
      ]
    }
  ],
  "assumptions": [
    "1990 INE65105 January-August /69727 September-December, contemporaneous May-zero report; printed annual total inconsistent",
    "1990 employee13.25% January-September,13.75% October-December; personal allowance390000 plus50% income credit basis",
    "Sourced INE83160January/86487July, originalagreementdates",
    "Correction ordering and one-decimal CPI taken as declared convention; three rounding policies tested",
    "Old-insured ordinary14.25%, uncapped;0.6% employee stamp deductible",
    "EasterJanuary-band wage, Augustleave,1/24bonus uplift; optionaltaxdeductions excluded"
  ],
  "scope": "Completed numerical estimate, not legal settlement. Legal CPI precision, ordering, caps, stamp/bonus incidence and household conditions are outside numerical tolerance."
}