{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Export comptable paie / Boekhoudkundige loonaangifte (BE)","description":"Belgian monthly payroll accounting export. Produces double-entry journal entries (journal SAL) per PCMN/MAR (AR 21.10.2018) and CNC/CBN Avis 4.9.1991. Accounts: 620x gross wages, 621x employer ONSS + industrial accident, 622x holiday-pay accrual, 623x group insurance, 624x other charges, 453x withholding-tax payable, 454x ONSS payable, 455x net wages payable.","type":"object","additionalProperties":false,"required":["letter","employer","social_secretariat","export","entries","totals","provisions","status"],"properties":{"letter":{"type":"object","additionalProperties":false,"required":["place","date","language","period_reference"],"properties":{"place":{"type":"string","description":"Lieu d'établissement du document."},"date":{"type":"string","format":"date","description":"Date d'édition de l'export."},"language":{"type":"string","enum":["fr","nl","de","en"]},"period_reference":{"type":"string","description":"Référence de la période, ex. '03/2026'."}}},"employer":{"type":"object","additionalProperties":false,"required":["name","legal_form","address","bce_number","vat_number","onss_number","joint_committee"],"properties":{"name":{"type":"string","minLength":1},"legal_form":{"type":"string","description":"SA/NV, SRL/BV, SCS/CommV, SNC/VOF, ASBL/VZW, etc."},"address":{"type":"string","minLength":1},"bce_number":{"type":"string","pattern":"^[0-9]{4}\\.[0-9]{3}\\.[0-9]{3}$","description":"BCE/KBO — format XXXX.XXX.XXX"},"vat_number":{"type":"string","pattern":"^BE0[0-9]{9}$","description":"TVA/BTW — BE0XXXXXXXXX"},"onss_number":{"type":"string","description":"N° ONSS/RSZ employeur, ex. 1.234.567-89"},"joint_committee":{"type":"object","additionalProperties":false,"required":["number","name"],"properties":{"number":{"type":"string","description":"PC/CP number, ex. 200, 124, 319, 337"},"name":{"type":"string"}}}}},"social_secretariat":{"type":"object","additionalProperties":false,"required":["name","approval_number"],"properties":{"name":{"type":"string","minLength":1},"approval_number":{"type":"string","description":"Numéro d'agrément MB/AM, ex. Acerta 320, SD Worx 200, Securex 120"}}},"export":{"type":"object","additionalProperties":false,"required":["period_year","period_month","reference","journal_code","headcount","generation_date"],"properties":{"period_year":{"type":"integer","minimum":2020,"maximum":2100},"period_month":{"type":"integer","minimum":1,"maximum":12},"reference":{"type":"string","description":"Référence interne de l'export, ex. SAL-2026-03-001"},"journal_code":{"type":"string","description":"Code journal comptable, ex. SAL (Salaires/Lonen)","default":"SAL"},"headcount":{"type":"integer","minimum":1,"description":"Nombre de travailleurs dans la paie du mois"},"generation_date":{"type":"string","format":"date"},"software":{"type":"string","description":"Logiciel comptable cible, ex. BOB50, Exact Online, Winbooks, Yuki"}}},"entries":{"type":"array","description":"Écritures comptables en partie double — journal SAL. Chaque ligne: compte PCMN, description, débit et/ou crédit.","minItems":4,"items":{"type":"object","additionalProperties":false,"required":["journal","account","account_name","description","debit","credit"],"properties":{"journal":{"type":"string","description":"Code journal, ex. SAL"},"account":{"type":"string","description":"Numéro de compte PCMN (4 à 7 chiffres), ex. 620000"},"account_name":{"type":"string","description":"Intitulé du compte PCMN"},"description":{"type":"string","minLength":1},"debit":{"type":"number","minimum":0},"credit":{"type":"number","minimum":0},"analytic_code":{"type":"string","description":"Code analytique optionnel (département, projet, centre de coût)"},"note":{"type":"string","description":"Note explicative pour l'expert-comptable"}}}},"totals":{"type":"object","additionalProperties":false,"required":["total_debit","total_credit","balanced"],"properties":{"total_debit":{"type":"number","minimum":0,"description":"Total débits journal SAL — doit égaler total_credit"},"total_credit":{"type":"number","minimum":0,"description":"Total crédits journal SAL — doit égaler total_debit"},"balanced":{"type":"boolean","description":"true si total_debit == total_credit (tolérance €0,01)"},"gross_wages_total":{"type":"number","minimum":0,"description":"Total rémunérations brutes (620x) — cross-check avec fiche de paie globale"},"onss_employee_total":{"type":"number","minimum":0,"description":"Total cotisations ONSS ouvrières retenues (inclus dans 454x)"},"onss_employer_total":{"type":"number","minimum":0,"description":"Total cotisations ONSS patronales (621x)"},"withholding_tax_total":{"type":"number","minimum":0,"description":"Total précompte professionnel (453x)"},"net_wages_total":{"type":"number","minimum":0,"description":"Total rémunérations nettes à payer (455x)"}}},"provisions":{"type":"object","additionalProperties":false,"description":"Provisions mensuelles constituées — pécule de vacances et prime de fin d'année (CNC Avis 91/3).","required":["holiday_pay_provision","year_end_premium_provision"],"properties":{"holiday_pay_provision":{"type":"object","additionalProperties":false,"required":["amount","account_charge","account_provision"],"properties":{"amount":{"type":"number","minimum":0,"description":"Montant provision pécule (7,67% brut employes / 15,84% ouvriers ONVA)"},"account_charge":{"type":"string","description":"Compte charges (ex. 622000)"},"account_provision":{"type":"string","description":"Compte provision (ex. 163000)"}}},"year_end_premium_provision":{"type":"object","additionalProperties":false,"required":["amount","account_charge","account_provision"],"properties":{"amount":{"type":"number","minimum":0,"description":"Montant provision prime de fin d'année selon CCT CP"},"account_charge":{"type":"string","description":"Compte charges (ex. 622100)"},"account_provision":{"type":"string","description":"Compte provision (ex. 163100)"}}}}},"status":{"type":"string","enum":["draft","final"],"description":"Statut du document: draft (provisoire, en cours de vérification) ou final (définitif, prêt à l'enregistrement)."}}}