{
  "employee_id": "E002",
  "period": "2026-10",
  "factor": "1",
  "ahv_status": "active",
  "lines": [
    {
      "code": "1000",
      "label": "Monthly salary",
      "amount": "9200.00",
      "category": "earning",
      "base": null,
      "rate": null,
      "ahv": true,
      "qst": true,
      "note": null
    },
    {
      "code": "3000",
      "label": "Child allowance Giulia",
      "amount": "275",
      "category": "allowance",
      "base": null,
      "rate": null,
      "ahv": false,
      "qst": true,
      "note": null
    },
    {
      "code": "3100",
      "label": "Education allowance Luca",
      "amount": "325",
      "category": "allowance",
      "base": null,
      "rate": null,
      "ahv": false,
      "qst": true,
      "note": null
    },
    {
      "code": "5000",
      "label": "AHV/IV/EO",
      "amount": "-487.60",
      "category": "deduction",
      "base": "9200.00",
      "rate": "0.053",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "5100",
      "label": "ALV",
      "amount": "-101.20",
      "category": "deduction",
      "base": "9200.00",
      "rate": "0.011",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "5200",
      "label": "NBU (non-occupational accident)",
      "amount": "-101.20",
      "category": "deduction",
      "base": "9200.00",
      "rate": "0.0110",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "5300",
      "label": "KTG (daily sickness benefit)",
      "amount": "-46.00",
      "category": "deduction",
      "base": "9200.00",
      "rate": "0.0050",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "5400",
      "label": "BVG pension fund (coord. salary 64,260, 11.5 %)",
      "amount": "-307.90",
      "category": "deduction",
      "base": "64260.00",
      "rate": "0.1150",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "5900",
      "label": "Quellensteuer BS tariff B2Y (6.65 %)",
      "amount": "-651.70",
      "category": "deduction",
      "base": "9800.00",
      "rate": "0.0665",
      "ahv": false,
      "qst": false,
      "note": null
    }
  ],
  "totals": {
    "base_salary": "9200.00",
    "thirteenth": "0",
    "bonus": "0",
    "fringe": "0",
    "gross": "9200.00",
    "family_allowances": "600",
    "ahv_base": "9200.00",
    "alv_base": "9200.00",
    "uvg_base": "9200.00",
    "bvg_coordinated": "64260.00",
    "qst_base": "9800.00",
    "ahv_ee": "487.60",
    "alv_ee": "101.20",
    "nbu_ee": "101.20",
    "ktg_ee": "46.00",
    "bvg_ee": "307.90",
    "bvg_buy_in": "0",
    "qst": "651.70",
    "deductions": "1695.60",
    "expenses": "0",
    "net_salary": "8104.40",
    "payout": "8104.40",
    "employer_total": "1091.00",
    "irregular": "0"
  },
  "employer": {
    "ahv_iv_eo": "487.60",
    "ahv_admin": "19.50",
    "alv": "101.20",
    "bu": "9.20",
    "ktg": "46.00",
    "bvg": "307.90",
    "fak": "119.60"
  },
  "quellensteuer": {
    "code": "B2Y",
    "rate": "0.0665",
    "base": "9800.00",
    "amount": "651.70",
    "official_tariff": false,
    "tariff_source": "approximation (NOT official, load tar26bs.txt)"
  },
  "flags": [
    "Quellensteuer computed with APPROXIMATE tariff, load official ESTV tariff file"
  ],
  "country": "CH",
  "currency": "CHF",
  "employee": {
    "id": "E002",
    "first_name": "Marco",
    "last_name": "Rossi",
    "ahv_number": "756.9876.5432.17",
    "nif": null,
    "naf": null,
    "address": {
      "street": "Klybeckstrasse 55",
      "zip": "4057",
      "city": "Basel",
      "country": "CH"
    },
    "job_title": "Software Engineer",
    "pensum": 100,
    "entry_date": "2024-01-01",
    "iban": "CH4300235235011122233",
    "birth_date": "1984-09-03",
    "country": null,
    "ss_group": null
  }
}