{"employer":{"name":"Hoffmann Conseil & Audit","legal_form":"SARL","address":"12 rue Edward Steichen, L-2540 Luxembourg-Kirchberg","matricule_ccss":"20142008765","rcs_number":"B187452","vat_number":"LU28471503","nace_code":"69.20","ccss_class":2,"applicable_cct":{"name":"CCT Cabinets d'experts-comptables et d'audit 2024-2026","registration_number":"ITM-CCT-2024-0142","expiry_date":"2026-12-31","salary_grade":"Grade IV échelon 5"},"payroll_provider":{"name":"BDO Luxembourg — Tax & HR Services","reference":"Client 04827 / Run 2026-03"}},"employee":{"personnel_number":"P-00184","full_name":"Schumacher, Léa Sophie","address":"27 rue de Longwy, F-54400 Longwy, France","matricule_national":"1989061412345","date_of_birth":"1989-06-14","nationality":"FR","marital_status":"marie","dependent_children":2,"entry_date":"2021-09-01","job_title":"Senior Tax Advisor","department":"Direct Tax & Compliance","contract_type":"cdi","residence_status":"frontalier_fr","telework_days_ytd":8,"iban":"LU280019400644750000","bic":"BCEELULL"},"period":{"year":2026,"month":3,"from_date":"2026-03-01","to_date":"2026-03-31","payment_date":"2026-04-03"},"tax_card":{"tax_class":"2","card_type":"principale","card_year":2026,"fd_units":8,"fd_amount_year":792.0,"ffo_amount_year":540.0,"fo_amount_year":0.0,"fds_amount_year":480.0,"ds_amount_year":0.0,"ac_amount_year":2250.0,"ae_amount_year":4500.0,"aea_amount_year":0.0,"dd_amount_year":0.0,"ce_amount_year":0.0,"cis_amount_year":600.0,"cim_amount_year":0.0,"ci_co2_amount_year":216.0},"work":{"contract_hours_per_week":40.0,"fte_percentage":100.0,"normal_hours":168.0,"overtime_hours":5.0,"sunday_hours":0.0,"public_holiday_hours":0.0,"night_hours":0.0,"days_worked":21,"days_leave_taken":0,"days_public_holiday":0,"days_sick":0,"days_unpaid":0},"earnings":{"lines":[{"code":"1000","label":"Salaire de base contractuel","quantity":168.0,"unit":"heure","rate":41.07,"amount":6900.0,"subject_to_ccss":true,"subject_to_rts":true},{"code":"1100","label":"Heures supplémentaires (Art. L.211-27 majoration 40 %)","quantity":5.0,"unit":"heure","rate":41.07,"surcharge_pct":40,"amount":287.5,"subject_to_ccss":true,"subject_to_rts":true},{"code":"2100","label":"Prime d'ancienneté (CCT — 5 ans)","amount":207.0,"subject_to_ccss":true,"subject_to_rts":true},{"code":"3100","label":"ATN voiture de société VW ID.4 (0,50 % × 48 500 EUR — VE ≤ 18 kWh/100 km)","quantity":1.0,"unit":"mois","rate":242.5,"amount":242.5,"subject_to_ccss":true,"subject_to_rts":true,"is_atn":true},{"code":"4100","label":"Indemnité de repas (CCT — 22 jours × 7,50 EUR)","quantity":22.0,"unit":"jour","rate":7.5,"amount":165.0,"subject_to_ccss":true,"subject_to_rts":true}],"gross_total":7802.0},"contributions":{"ccss_ceiling":11333.82,"health_care":{"base":7802.0,"employee_rate":2.8,"employee_amount":218.46,"employer_rate":2.8,"employer_amount":218.46},"health_cash":{"base":7802.0,"employee_rate":0.25,"employee_amount":19.51,"employer_rate":0.25,"employer_amount":19.51},"pension":{"base":7802.0,"employee_rate":8.0,"employee_amount":624.16,"employer_rate":8.0,"employer_amount":624.16},"dependency":{"base":7131.33,"employee_rate":1.4,"employee_amount":99.84},"accident":{"base":7802.0,"employer_rate":0.7,"employer_amount":54.61},"mutuality":{"base":7802.0,"employer_rate":0.95,"employer_amount":74.12},"occupational_health":{"base":7802.0,"employer_rate":0.11,"employer_amount":8.58},"employee_total":961.97,"employer_total":999.44},"tax":{"taxable_base":6517.92,"tax_class_applied":"2","scale_type":"bareme_principal","effective_rate":12.84,"rts_gross":837.1,"cis_credit_month":50.0,"cim_credit_month":0.0,"ci_co2_credit_month":18.0,"rts_amount":769.1},"net":{"taxable_net":6840.03,"net_after_tax":5970.93,"atn_deduction":242.5,"advances_garnishments":0.0,"non_taxable_reimbursements":0.0,"net_payable":5728.43},"payment":{"method":"virement_sepa","iban_target":"LU280019400644750000","reference":"Salaire mars 2026 / Hoffmann Conseil & Audit SARL"},"ytd":{"gross_ytd":23172.0,"ccss_employee_ytd":2557.36,"dependency_ytd":296.05,"rts_ytd":2298.3,"taxable_base_ytd":19460.16,"net_ytd":17139.84,"atn_ytd":727.5,"extraordinary_remuneration_ytd":0.0},"reservations":{"thirteenth_month_accrued_period":575.0,"thirteenth_month_accrued_ytd":1725.0,"vacation_pay_accrued_period":0.0,"vacation_pay_accrued_ytd":0.0,"loyalty_premium_accrued_ytd":0.0},"leave_balance":{"annual_entitlement":28.0,"taken_ytd":3.0,"remaining":25.0,"carryover_previous_year":2.0}}