{"letter":{"date":"2026-04-16","reference":"PAYROLL-2026-03-001"},"entity":{"name":"TechWave Solutions SRL","bce":"0543.210.987","vat":"BE0543210987","address":"Chaussée de Waterloo 890","city":"1180 Uccle"},"period":{"year":"2026","month":"03"},"summary":{"headcount":87,"total_gross":315600.0,"employer_onss":78900.0,"employer_onss_rate_pct":25.0,"employee_benefits":42680.0,"total_employer_cost":437180.0,"pcmn_620_gross":315600.0,"pcmn_621_onss":78900.0,"pcmn_622_benefits":42680.0},"department_rows":[{"dept_name":"Développement","headcount":33,"gross_salary":129600.0,"employer_onss":32400.0,"benefits":17496.0,"total_cost":179496.0},{"dept_name":"Ventes & Marketing","headcount":16,"gross_salary":61440.0,"employer_onss":15360.0,"benefits":8294.0,"total_cost":85094.0},{"dept_name":"Opérations","headcount":13,"gross_salary":43680.0,"employer_onss":10920.0,"benefits":5897.0,"total_cost":60497.0},{"dept_name":"Finance & Administration","headcount":10,"gross_salary":38940.0,"employer_onss":9735.0,"benefits":5257.0,"total_cost":53932.0},{"dept_name":"Ressources Humaines","headcount":7,"gross_salary":24780.0,"employer_onss":6195.0,"benefits":3345.0,"total_cost":34320.0},{"dept_name":"Support Client","headcount":8,"gross_salary":17160.0,"employer_onss":4290.0,"benefits":2391.0,"total_cost":23841.0}],"prior_month_comparison":{"prior_total_cost":432350.0,"variance_eur":4830.0,"variance_pct":1.12},"notes":"Coûts salariaux imputés aux comptes PCMN 620 (rémunérations), 621 (cotisations patronales ONSS) et 622 (autres avantages). Taux ONSS employeur: 25,00 % conformément à l'AR 8.8.1980. Précompte professionnel à verser avant le 15/04/2026."}