{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Décompte annuel des salaires","description":"Luxembourg annual wages reconciliation. Consolidates the twelve monthly CCSS and RTS declarations against the sums actually remitted; flags any balance for year-end correction before issuance of the fiches de rémunération annuelles (§141 LIR) by 31 January. Internal payroll/HR audit document; also used as the basis of the employer's bilan social under art. 197 LSC.","type":"object","required":["employer","period","monthly_summary","annual_totals","reconciliation","certificates","place_of_signature","signature_date"],"additionalProperties":false,"properties":{"employer":{"type":"object","required":["name","address","matricule","ccss_affiliation","represented_by"],"additionalProperties":false,"properties":{"name":{"type":"string","minLength":1},"legal_form":{"type":"string"},"address":{"type":"string","minLength":1},"matricule":{"type":"string","pattern":"^[0-9]{11,13}$"},"ccss_affiliation":{"type":"string","minLength":1},"represented_by":{"type":"string","minLength":1}}},"period":{"type":"object","required":["year"],"additionalProperties":false,"properties":{"year":{"type":"integer","minimum":2020,"maximum":2100}}},"monthly_summary":{"type":"array","minItems":12,"maxItems":12,"items":{"type":"object","required":["month","employees_count","gross","ss_total","rts","dependency","net"],"additionalProperties":false,"properties":{"month":{"type":"integer","minimum":1,"maximum":12},"employees_count":{"type":"integer","minimum":0},"gross":{"type":"number","minimum":0},"ss_total":{"type":"number","minimum":0,"description":"Total cotisations CCSS (part salarié + employeur)"},"rts":{"type":"number","minimum":0},"dependency":{"type":"number","minimum":0},"net":{"type":"number","minimum":0}}}},"annual_totals":{"type":"object","required":["avg_employees","gross","ss_total","rts","dependency","net"],"additionalProperties":false,"properties":{"avg_employees":{"type":"number","minimum":0,"description":"Effectif moyen annuel (ETP)"},"gross":{"type":"number","minimum":0},"ss_total":{"type":"number","minimum":0},"rts":{"type":"number","minimum":0},"dependency":{"type":"number","minimum":0},"net":{"type":"number","minimum":0}}},"reconciliation":{"type":"object","required":["ccss_declared","ccss_remitted","ccss_balance","rts_declared","rts_remitted","rts_balance","dependency_declared","dependency_remitted","dependency_balance"],"additionalProperties":false,"properties":{"ccss_declared":{"type":"number","minimum":0},"ccss_remitted":{"type":"number","minimum":0},"ccss_balance":{"type":"number","description":"Positif = solde à verser; négatif = trop-perçu CCSS"},"rts_declared":{"type":"number","minimum":0},"rts_remitted":{"type":"number","minimum":0},"rts_balance":{"type":"number"},"dependency_declared":{"type":"number","minimum":0},"dependency_remitted":{"type":"number","minimum":0},"dependency_balance":{"type":"number"}}},"certificates":{"type":"object","required":["issued_count","due_date","delivery_method"],"additionalProperties":false,"properties":{"issued_count":{"type":"integer","minimum":0,"description":"Nombre de certificats annuels de rémunération émis"},"due_date":{"type":"string","format":"date","description":"31 janvier de l'année suivante (art. 12 RGD du 28.12.1990)"},"delivery_method":{"type":"string","enum":["paper","electronic_myguichet","email_secure"]}}},"place_of_signature":{"type":"string","minLength":1},"signature_date":{"type":"string","format":"date"}}}