{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Fiche 281.10 — Rémunérations / Bezoldigingen werknemers","description":"Belgian annual fiscal certificate handed to salaried employees and pensioners (income year 2025, filing year 2026). Numerical codes (250, 251, 254, 280, 286, ...) follow the Belcotax-on-web technical instructions for revenus 2025.","type":"object","additionalProperties":false,"required":["debiteur","beneficiaire","fiscal_year","occupation","remunerations","totals"],"properties":{"fiscal_year":{"type":"integer","minimum":2020,"maximum":2099,"description":"Income year (Année des revenus / Inkomstenjaar). 2025 → fiche delivered in 2026."},"fiche_number":{"type":"string","description":"Sequential number assigned by the débiteur per relevé 325.10 (zone 2.009)."},"categorie":{"type":"string","enum":["loon_werknemer","loon_arbeider","pensioen","vervangingsinkomen","publieke_sector"],"description":"Sub-category of fiche 281.10. Most common = loon_werknemer (private-sector employee)."},"debiteur":{"type":"object","additionalProperties":false,"required":["nom","bce_number","adresse","code_postal","commune"],"description":"Schuldenaar / Débiteur des revenus — typically the employer (zones 1.005, 1.011-1.015, 1.037).","properties":{"nom":{"type":"string"},"forme_juridique":{"type":"string"},"bce_number":{"type":"string","pattern":"^[0-9]{4}\\.[0-9]{3}\\.[0-9]{3}$","description":"Numéro BCE (10 chiffres formatés xxxx.xxx.xxx) — zone 1.005."},"vat_number":{"type":"string","pattern":"^BE0[0-9]{9}$"},"onss_number":{"type":"string","description":"Numéro d'immatriculation ONSS / RSZ-werkgeversnummer."},"rue":{"type":"string"},"code_postal":{"type":"string"},"commune":{"type":"string"},"adresse":{"type":"string","description":"Adresse complète sur une ligne pour rendu."},"secretariat_social":{"type":"object","additionalProperties":false,"properties":{"nom":{"type":"string"},"agrement_number":{"type":"string","description":"Numéro d'agrément ONSS (zone 0.014-0.017)."},"rue":{"type":"string"},"code_postal":{"type":"string"},"commune":{"type":"string"}}}}},"beneficiaire":{"type":"object","additionalProperties":false,"required":["nom","prenom","national_number","adresse","code_postal","commune"],"description":"Bénéficiaire des revenus / Verkrijger der inkomsten (zones 2.011, 2.013, 2.114, 2.015-2.018).","properties":{"nom":{"type":"string"},"prenom":{"type":"string"},"national_number":{"type":"string","pattern":"^[0-9]{2}\\.[0-9]{2}\\.[0-9]{2}-[0-9]{3}\\.[0-9]{2}$","description":"Numéro national (NISS / Rijksregisternummer) — 11 chiffres au format yy.mm.dd-xxx.xx (zone 2.011)."},"date_naissance":{"type":"string","format":"date"},"lieu_naissance":{"type":"string"},"rue":{"type":"string"},"code_postal":{"type":"string"},"commune":{"type":"string"},"pays":{"type":"string","description":"Code pays ONSS — 0 = Belgique (zone 2.018)."},"adresse":{"type":"string"},"etat_civil":{"type":"string","enum":["celibataire","marie","cohabitant_legal","divorce","veuf","separe"]},"conjoint_revenus":{"type":"string","enum":["sans","professionnels","remplacement","autres","non_applicable"]},"enfants_charge":{"type":"integer","minimum":0},"fiscal_resident_belgium":{"type":"boolean"}}},"occupation":{"type":"object","additionalProperties":false,"required":["date_entree"],"description":"Période d'occupation (zones 2.055 entrée, 2.056 sortie).","properties":{"date_entree":{"type":"string","format":"date"},"date_sortie":{"type":"string","format":"date"},"regime":{"type":"string","enum":["temps_plein","temps_partiel"]},"fte_percentage":{"type":"number","minimum":0,"maximum":100},"joint_committee":{"type":"string","description":"Numéro de la Commission Paritaire (ex. PC 200)."}}},"remunerations":{"type":"object","additionalProperties":false,"description":"Cadre 6 — Rémunérations + cadres suivants. Codes Belcotax-on-web revenus 2025.","properties":{"code_250_remunerations":{"type":"number","description":"6.a — Rémunérations ordinaires (zone 2.060) — code fiscal 250."},"code_250_avantages_montant":{"type":"number","description":"6.b — Avantages de toute nature (ATN), montant total (zone 2.076). Inclus dans le code 250."},"avantages_nature_codes":{"type":"string","description":"6.b nature — codes lettre alignés à gauche (zone 2.099). A=prêt, B=logement, C=chauffage, D=électricité, E=nourriture, F=véhicule, G=PC, H=PC fins perso, I=internet, J=tablette/GSM, K=abon. téléphone, Z=autres."},"code_250_societe_etrangere":{"type":"number","description":"Code 250 — Rémunérations reçues d'une société étrangère liée (zone 2.181)."},"code_250_actions":{"type":"number","description":"Code 250 — Actions reçues d'une société étrangère liée (zone 2.182)."},"code_250_bonus_options":{"type":"number","description":"Code 250 — Bonus, primes et options sur actions étrangères (zone 2.183)."},"code_250_atn_etrangere":{"type":"number","description":"Code 250 — Avantages de toute nature reçus d'une société étrangère liée (zone 2.184)."},"code_240_pc_prive_employeur":{"type":"number","description":"13 — PC privé : montant de l'intervention de l'employeur (zone 2.130) — code 240."},"code_242_avantages_non_recurrents":{"type":"number","description":"9.a — Avantages non récurrents liés aux résultats CCT 90 (zone 2.117) — code 242 (taux 33,14 % bonus à l'emploi)."},"code_243_arrieres_anr":{"type":"number","description":"9.b — Arriérés d'avantages non récurrents (zone 2.127) — code 243."},"code_247_decembre_public":{"type":"number","description":"7.d — Rémunération du mois de décembre Autorité publique (zone 2.070) — code 247."},"code_250_indemnite_forfaitaire_construction":{"type":"number","description":"Construction PC 124 — Rémunération forfaitaire journalière vacances/fin d'année (zone 2.085) — code 250."},"code_251_pecule_anticipe":{"type":"number","description":"7.a — Pécule de vacances anticipé (zone 2.063) — code 251."},"code_252_arrieres":{"type":"number","description":"7.b — Arriérés autres que ceux visés sous 9b/11c/12c (zone 2.064) — code 252."},"code_254_frais_proprietaire_montant":{"type":"number","description":"14 — Indemnités/avantages déplacements domicile-lieu de travail (transport public 2.086 + transport collectif 2.087 + autre 2.088 + cycle 2.207 + ATN cycle 2.208) — total zone 2.077 — code 254."},"code_254_kilometres_velo":{"type":"integer","description":"Nombre de kilomètres déplacements en cycle/speed pedelec (zone 2.226)."},"code_254_convention_individuelle_transport":{"type":"boolean","description":"Convention individuelle tenue à disposition (zone 2.040) — 1 = oui, 0 = pas d'application."},"code_263_horeca_33pc":{"type":"number","description":"10.a — Travailleur occasionnel horeca imposable à 33 % (zone 2.132) — code 263."},"code_267_fonds_impulsion":{"type":"number","description":"15 — Prime du Fonds d'Impulsion médecine générale (zone 2.066) — code 267."},"code_271_timbres_intemperies":{"type":"number","description":"8 — Timbres intempéries construction (zone 2.116) — code 271."},"code_273_remunerations_sportifs":{"type":"number","description":"11.a — Rémunérations sportifs (zone 2.119) — code 273."},"code_274_pecule_sportifs":{"type":"number","description":"11.b — Pécule de vacances sportifs (zone 2.120) — code 274."},"code_277_remunerations_arbitres":{"type":"number","description":"12.a — Rémunérations arbitres/formateurs/entraîneurs (zone 2.123) — code 277."},"code_280_total_avantages_locatifs_arbitres_etc":{"type":"number","description":"Indemnités de dédit arbitres (zone 2.126) — code 280."},"code_283_pension_continuation":{"type":"number","description":"16.b — Cotisations et primes pension complémentaire continuation individuelle (zone 2.072) — code 283."},"code_284_bonus_emploi_3314":{"type":"number","description":"25.a — Bonus à l'emploi crédit d'impôt 33,14 % (zone 2.115) — code 284."},"code_285_pension_complementaire":{"type":"number","description":"16.a — Cotisations et primes pension complémentaire normales — retenue employé (zone 2.081) — code 285."},"code_286_precompte_professionnel":{"type":"number","description":"22 — Précompte professionnel retenu (total zone 2.074 = 2.131 + 2.133) — code 286. 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Obligatoire électronique depuis AR 3.6.2007 (sauf dérogation moyens informatiques)."}}}}}