{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://docs.demiton.io/registers/pay_categories/v1.json",
  "title": "pay_categories contract v1",
  "type": "object",
  "required": [
    "pay_category_entity_id",
    "statutory_income_type"
  ],
  "properties": {
    "name": {
      "type": "string",
      "description": "Human name of the pay category",
      "x-demiton-requiredness": "optional"
    },
    "rate_unit": {
      "type": "string",
      "description": "Unit the category's rate is denominated in",
      "x-demiton-requiredness": "optional"
    },
    "is_primary": {
      "type": "boolean",
      "description": "Whether this is the tenant's primary/default category",
      "x-demiton-requiredness": "optional"
    },
    "accrues_leave": {
      "type": "boolean",
      "description": "Whether the category accrues leave",
      "x-demiton-requiredness": "optional"
    },
    "external_code": {
      "type": "string",
      "description": "Stable manufacturer/award code where the source supplies one",
      "x-demiton-requiredness": "optional"
    },
    "is_tax_exempt": {
      "type": "boolean",
      "description": "Whether the category is exempt from withholding tax",
      "x-demiton-requiredness": "optional"
    },
    "legal_entity_id": {
      "type": "integer",
      "description": "Owning legal entity where the source is multi-company",
      "x-demiton-requiredness": "optional"
    },
    "rounding_method": {
      "type": "string",
      "description": "Rounding method applied to the category",
      "x-demiton-requiredness": "optional"
    },
    "parent_reference": {
      "type": "number",
      "description": "Source id of the tenant-configured parent category",
      "x-demiton-requiredness": "tenant-specific"
    },
    "pay_category_type": {
      "type": "string",
      "description": "The category's own type (wage / allowance / deduction / superannuation / …)",
      "x-demiton-requiredness": "optional"
    },
    "default_super_rate": {
      "type": "number",
      "description": "Default superannuation rate applied to this category",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "percent"
    },
    "source_external_id": {
      "type": "number",
      "description": "The raw record id in the producing system",
      "x-demiton-requiredness": "optional"
    },
    "rate_loading_percent": {
      "type": "number",
      "description": "Rate loading applied to the category",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "percent"
    },
    "allowance_description": {
      "type": "string",
      "description": "Description of a separately identifiable allowance",
      "x-demiton-requiredness": "optional"
    },
    "hide_units_on_payslip": {
      "type": "boolean",
      "description": "Whether units are hidden on the payslip for this category",
      "x-demiton-requiredness": "optional"
    },
    "is_payroll_tax_exempt": {
      "type": "boolean",
      "description": "Whether the category is exempt from state/territory payroll tax",
      "x-demiton-requiredness": "optional"
    },
    "statutory_income_type": {
      "type": "string",
      "description": "The jurisdiction's statutory income/component type this category maps to (AU: ATO income-type list)",
      "x-demiton-requiredness": "required"
    },
    "is_system_pay_category": {
      "type": "boolean",
      "description": "Whether the category is system-supplied rather than tenant-authored",
      "x-demiton-requiredness": "optional"
    },
    "pay_category_entity_id": {
      "type": "integer",
      "description": "Demiton canonical `PAY_CATEGORY` spine node this fact is about",
      "x-demiton-requiredness": "required"
    },
    "penalty_loading_percent": {
      "type": "number",
      "description": "Penalty-rate loading applied to the category",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "percent"
    },
    "number_of_decimal_places": {
      "type": "number",
      "description": "Rounding precision for the category",
      "x-demiton-requiredness": "optional"
    },
    "general_ledger_mapping_code": {
      "type": "string",
      "description": "Tenant GL account code the category posts to",
      "x-demiton-requiredness": "tenant-specific"
    },
    "exclude_from_qualifying_earnings": {
      "type": "boolean",
      "description": "Whether the category is excluded from super-qualifying earnings",
      "x-demiton-requiredness": "optional"
    }
  },
  "x-demiton-register-type": "pay_categories",
  "x-demiton-contract-version": "1.0.3",
  "x-demiton-store": "tenant",
  "x-demiton-axes": [],
  "x-demiton-measures": [],
  "x-demiton-provenance": {
    "standards": [
      {
        "code": "A New Tax System (Goods and Services Tax) Act 1999 (Cth)",
        "title": "GST tax invoice requirements (ATO tax invoice guidance)",
        "access": "public_summary",
        "region": "Australia",
        "edition": "ATO guidance updated 25 Aug 2025",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Fair Work Act 2009 (Cth)",
        "title": "Fair Work Act 2009 - employee records and National Employment Standards",
        "access": "full_text_verified",
        "clause": "ss.87(1), 96(1), 535(1)",
        "region": "Australia",
        "edition": "compilation 2026-07-07",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Fair Work Regulations 2009 (Cth)",
        "title": "Fair Work Regulations 2009 - employee record content",
        "access": "full_text_verified",
        "clause": "regs 3.33, 3.37, 3.44 ; regs 3.45-3.46",
        "region": "Australia",
        "edition": "compilation 2026-06-20",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Payday Super (ATO)",
        "title": "Single Touch Payroll reporting under Payday Super",
        "access": "public_summary",
        "region": "Australia",
        "edition": "from 1 Jul 2026",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Single Touch Payroll Phase 2 (ATO)",
        "title": "Single Touch Payroll Phase 2 employer reporting guidelines",
        "access": "public_summary",
        "region": "Australia",
        "edition": "Phase 2 (mandatory from 1 Jan 2022)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "EN 16931-1:2017",
        "title": "Electronic invoicing - semantic data model (Peppol BIS Billing 3.0 base)",
        "access": "paywalled_secondary",
        "region": "European Union",
        "edition": "2017 (withdrawn; 2026 edition published)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 30414:2025",
        "title": "Human resource management - Requirements and recommendations for human capital reporting and disclosure",
        "access": "paywalled_secondary",
        "region": "International",
        "edition": "2nd ed. 2025 (supersedes ISO 30414:2018)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Tax Administration Act 1994 (NZ) Schedule 4",
        "title": "Reporting of employment income information (payday filing)",
        "access": "full_text_verified",
        "clause": "Schedule 4 Tables 1-3",
        "region": "New Zealand",
        "edition": "version as at 1 Jul 2026",
        "checked_on": "2026-09-14"
      },
      {
        "code": "HMRC Real Time Information (RTI)",
        "title": "PAYE Real Time Information - Full Payment Submission and Employer Payment Summary",
        "access": "public_summary",
        "region": "United Kingdom",
        "edition": "guidance updated 6 Apr 2026",
        "checked_on": "2026-09-14"
      }
    ]
  },
  "description": "Pay category definitions, with rates and award mappings.",
  "x-demiton-contract-url": "https://docs.demiton.io/registers/pay_categories/",
  "x-demiton-register-catalog": "https://docs.demiton.io/concepts/register-catalog"
}