{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Loonjournaal","description":"Dutch monthly payroll journal (loonjournaal) consolidating all per-period loonstaten into the general ledger. Generated by the salarispakket (e.g. Loket, Nmbrs, AFAS) after payroll run and passed to the financiële administratie as a journaalpost: debit personeelskosten (4xxx-accounts), credit nettolonen (1xxx) and schulden aan Belastingdienst (1xxx) and pensioenfonds (1xxx). Audit trail required under Art. 52 AWR; fiscale eenheid administratie under Art. 7.2 Uitv.reg. LB 2011. The journal reconciles to the LH aangifte for the same period.","type":"object","required":["employer","period","journal_entries","totals","reconciliation","preparer"],"additionalProperties":false,"properties":{"employer":{"type":"object","required":["name","kvk","loonheffingen_nummer"],"additionalProperties":false,"properties":{"name":{"type":"string","minLength":1},"kvk":{"type":"string","pattern":"^[0-9]{8}$"},"loonheffingen_nummer":{"type":"string","pattern":"^[0-9]{9}L[0-9]{2}$"}}},"period":{"type":"object","required":["year","month","headcount","journal_date","journal_reference"],"additionalProperties":false,"properties":{"year":{"type":"integer","minimum":2020,"maximum":2100},"month":{"type":"integer","minimum":1,"maximum":12},"headcount":{"type":"integer","minimum":0},"journal_date":{"type":"string","format":"date"},"journal_reference":{"type":"string","minLength":1,"description":"Journaalpostnummer in de grootboekadministratie"}}},"journal_entries":{"type":"array","minItems":2,"items":{"type":"object","required":["account","description"],"additionalProperties":false,"properties":{"account":{"type":"string","minLength":1,"description":"Grootboekrekeningnummer (bijv. '4000', '1700')"},"description":{"type":"string","minLength":1},"debit":{"type":"number","minimum":0},"credit":{"type":"number","minimum":0}}}},"totals":{"type":"object","required":["total_debit","total_credit"],"additionalProperties":false,"properties":{"total_debit":{"type":"number","minimum":0},"total_credit":{"type":"number","minimum":0,"description":"Moet gelijk zijn aan total_debit"}}},"reconciliation":{"type":"object","required":["gross_wage_cost","employer_social_charges","total_employer_cost","net_paid_to_employees","to_belastingdienst"],"additionalProperties":false,"properties":{"gross_wage_cost":{"type":"number","minimum":0},"employer_social_charges":{"type":"number","minimum":0,"description":"Werkgeverspremies WW-Awf, Aof, Whk, Ufo + Zvw"},"employer_pension":{"type":"number","minimum":0},"total_employer_cost":{"type":"number","minimum":0},"net_paid_to_employees":{"type":"number","minimum":0},"to_belastingdienst":{"type":"number","minimum":0,"description":"Af te dragen loonheffingen + werkgeversheffingen"},"to_pension_fund":{"type":"number","minimum":0}}},"preparer":{"type":"object","required":["name","role","date"],"additionalProperties":false,"properties":{"name":{"type":"string","minLength":1},"role":{"type":"string","minLength":1},"date":{"type":"string","format":"date"}}}}}