{
  "_about": "Every figure the salary calculator uses. Each value names the claim_id in sources.json that backs it. Year 2025 is kept only so the golden tests can reproduce VID's published 2025 worked examples; it is hidden in the interface (ui: false).",
  "checked": "2026-10-07",
  "years": {
    "2026": {
      "ui": true,
      "iin_rate_monthly": { "value": 0.255, "source": "iin-rate-monthly" },
      "non_taxable_minimum_monthly": { "value": 550, "source": "ntm-2026" },
      "pensioner_non_taxable_minimum_at_employer_monthly": { "value": 500, "source": "pensioner-ntm-split" },
      "dependant_relief_monthly": { "value": 250, "source": "dependant-relief" },
      "disability_relief_monthly": { "value": { "I-II": 154, "III": 120 }, "source": "disability-relief" },
      "vsaoi": {
        "value": {
          "standard": { "employee": 0.105, "employer": 0.2359 },
          "pensioner": { "employee": 0.0925, "employer": 0.2077 },
          "service_pensioner": { "employee": 0.0976, "employer": 0.2194 }
        },
        "source": ["vsaoi-standard", "vsaoi-pensioner", "vsaoi-service-pensioner"]
      },
      "vsaoi_max_object_annual": { "value": 105300, "source": "vsaoi-max-object" },
      "progressive_rate_annual": { "value": 0.33, "source": "iin-rate-annual-33" },
      "risk_duty_monthly": { "value": 0.36, "source": "risk-duty-2026" },
      "minimum_wage_monthly": { "value": 780, "source": "minimum-wage-2026" }
    },
    "2025": {
      "ui": false,
      "iin_rate_monthly": { "value": 0.255, "source": "iin-rate-monthly" },
      "non_taxable_minimum_monthly": { "value": 510, "source": "ntm-2025" },
      "pensioner_non_taxable_minimum_at_employer_monthly": { "value": 500, "source": "pensioner-ntm-split" },
      "dependant_relief_monthly": { "value": 250, "source": "dependant-relief" },
      "disability_relief_monthly": { "value": { "I-II": 154, "III": 120 }, "source": "disability-relief" },
      "vsaoi": {
        "value": {
          "standard": { "employee": 0.105, "employer": 0.2359 },
          "pensioner": { "employee": 0.0925, "employer": 0.2077 },
          "service_pensioner": { "employee": 0.0976, "employer": 0.2194 }
        },
        "source": ["vsaoi-standard", "vsaoi-pensioner", "vsaoi-service-pensioner"]
      },
      "vsaoi_max_object_annual": { "value": 105300, "source": "vid-rates-2025-example-intro" },
      "progressive_rate_annual": { "value": 0.33, "source": "iin-rate-annual-33" },
      "risk_duty_monthly": { "value": null, "source": null },
      "minimum_wage_monthly": { "value": null, "source": null }
    }
  }
}