{"letter":{"place":"Bruxelles","date":"2026-04-02","language":"fr","period_reference":"03/2026"},"employer":{"name":"Novadémo","legal_form":"SRL","address":"Rue de la Science 23, 1040 Etterbeek, Belgique","bce_number":"0900.023.012","vat_number":"BE0900023012","onss_number":"1.900.023-01","joint_committee":{"number":"200","name":"Commission paritaire auxiliaire pour employés"}},"social_secretariat":{"name":"Secrétariat social Velmarais","approval_number":"999"},"export":{"period_year":2026,"period_month":3,"reference":"SAL-2026-03-001","journal_code":"SAL","headcount":4,"generation_date":"2026-04-02","software":"PaieSoft"},"entries":[{"journal":"SAL","account":"620000","account_name":"Rémunérations brutes — personnel","description":"Salaires bruts mars 2026 — 4 travailleurs","debit":24561.68,"credit":0.0,"analytic_code":"GEN","note":"Base de calcul des cotisations ONSS"},{"journal":"SAL","account":"621000","account_name":"Cotisations patronales ONSS","description":"ONSS patronale mars 2026","debit":6140.43,"credit":0.0,"analytic_code":"GEN","note":"Taux appliqué par le secrétariat social ; aucune réduction au 1er trimestre 2026"},{"journal":"SAL","account":"621100","account_name":"Assurance accidents du travail","description":"Prime AAT mars 2026 — Assurances Quintavel","debit":245.63,"credit":0.0,"analytic_code":"GEN","note":"Prime contractuelle sur le brut de chaque travailleur"},{"journal":"SAL","account":"622000","account_name":"Provision pécule de vacances","description":"Provision pécule simple mars 2026","debit":1883.87,"credit":0.0,"analytic_code":"GEN","note":"Constituée mensuellement sur le brut de chaque travailleur"},{"journal":"SAL","account":"622100","account_name":"Provision prime de fin d'année","description":"Provision prime de fin d'année mars 2026","debit":2046.8,"credit":0.0,"analytic_code":"GEN","note":"1/12 du brut de chaque travailleur"},{"journal":"SAL","account":"623000","account_name":"Assurance groupe — prime patronale","description":"Assurance groupe mars 2026 — Assurances Marbelune","debit":614.05,"credit":0.0,"analytic_code":"GEN","note":"Pension complémentaire, sur le brut de chaque travailleur"},{"journal":"SAL","account":"623900","account_name":"Autres frais de personnel — indemnités vélo et télétravail","description":"Indemnités vélo et télétravail mars 2026","debit":227.7,"credit":0.0,"analytic_code":"GEN","note":"Non soumises à l'ONSS, payées avec le net"},{"journal":"SAL","account":"623400","account_name":"Titres-repas — intervention patronale","description":"Titres-repas mars 2026 — 87 titres","debit":601.17,"credit":0.0,"analytic_code":"GEN","note":"Part patronale 6,91 EUR par titre"},{"journal":"SAL","account":"453000","account_name":"Précompte professionnel à payer","description":"PP à verser au SPF Finances — mars 2026","debit":0.0,"credit":6989.57,"analytic_code":"GEN","note":"Versement mensuel"},{"journal":"SAL","account":"454000","account_name":"ONSS à payer (part travailleur + patronale)","description":"ONSS à payer — 1er trimestre 2026 (échéance 30.04.2026)","debit":0.0,"credit":9350.65,"analytic_code":"GEN","note":"Part travailleur 3.210,22 + part patronale 6.140,43"},{"journal":"SAL","account":"454100","account_name":"Cotisation spéciale sécurité sociale à payer","description":"CSSS mars 2026","debit":0.0,"credit":203.09,"analytic_code":"GEN","note":"Incluse dans le versement ONSS trimestriel"},{"journal":"SAL","account":"440000","account_name":"Fournisseurs — assureur accidents du travail","description":"Prime AAT mars 2026 à payer","debit":0.0,"credit":245.63,"analytic_code":"GEN","note":"Contrepartie du compte 621100"},{"journal":"SAL","account":"440100","account_name":"Fournisseurs — assureur groupe","description":"Prime assurance groupe mars 2026 à payer","debit":0.0,"credit":614.05,"analytic_code":"GEN","note":"Contrepartie du compte 623000"},{"journal":"SAL","account":"455000","account_name":"Rémunérations nettes à payer","description":"Salaires nets à virer mars 2026","debit":0.0,"credit":13791.67,"analytic_code":"GEN","note":"Virements à effectuer avant la fin du mois, après l'avance de 500,00 EUR"},{"journal":"SAL","account":"416000","account_name":"Avances sur rémunération","description":"Avance versée en mars 2026 (EMP-003)","debit":0.0,"credit":500.0,"analytic_code":"GEN","note":"Imputée sur la rémunération de mars"},{"journal":"SAL","account":"489000","account_name":"Dettes diverses — titres-repas à payer","description":"Commande titres-repas mars 2026","debit":0.0,"credit":696.0,"analytic_code":"GEN","note":"87 titres x 8,00 EUR (part patronale 6,91 + part travailleur 1,09)"},{"journal":"SAL","account":"163000","account_name":"Provision pécule de vacances","description":"Dotation provision pécule mars 2026","debit":0.0,"credit":1883.87,"analytic_code":"GEN","note":"Contrepartie du compte 622000"},{"journal":"SAL","account":"163100","account_name":"Provision prime de fin d'année","description":"Dotation provision prime de fin d'année mars 2026","debit":0.0,"credit":2046.8,"analytic_code":"GEN","note":"Contrepartie du compte 622100"}],"totals":{"total_debit":36321.33,"total_credit":36321.33,"balanced":true,"gross_wages_total":24561.68,"onss_employee_total":3210.22,"onss_employer_total":6140.43,"withholding_tax_total":6989.57,"net_wages_total":13791.67},"provisions":{"holiday_pay_provision":{"amount":1883.87,"account_charge":"622000","account_provision":"163000"},"year_end_premium_provision":{"amount":2046.8,"account_charge":"622100","account_provision":"163100"}},"status":"final"}