{
  "$defs": {
    "ContributionBearer": {
      "description": "Who bears the contribution.",
      "enum": [
        "employer",
        "employee",
        "shared"
      ],
      "type": "string"
    },
    "IsoCountry": {
      "description": "ISO 3166-1 alpha-2 country code.",
      "pattern": "^[A-Z]{2}$",
      "type": "string"
    },
    "IsoCurrency": {
      "description": "ISO 4217 currency code.",
      "pattern": "^[A-Z]{3}$",
      "type": "string"
    },
    "PathRef": {
      "description": "Path-based cross-reference relative to .corpospec/ root.\nPattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`",
      "pattern": "^[a-z0-9_-]+(/[a-z0-9_.-]+)+$",
      "type": "string"
    },
    "StatutoryKind": {
      "description": "Statutory contribution kind.",
      "oneOf": [
        {
          "const": "de_kv",
          "description": "DE Krankenversicherung (statutory health insurance).",
          "type": "string"
        },
        {
          "const": "de_kv_zusatz",
          "description": "DE KV Zusatzbeitrag (additional contribution).",
          "type": "string"
        },
        {
          "const": "de_rv",
          "description": "DE Rentenversicherung (pension).",
          "type": "string"
        },
        {
          "const": "de_av",
          "description": "DE Arbeitslosenversicherung (unemployment).",
          "type": "string"
        },
        {
          "const": "de_pv",
          "description": "DE Pflegeversicherung (long-term care).",
          "type": "string"
        },
        {
          "const": "de_pv_kinderlos_zuschlag",
          "description": "DE Pflegeversicherung Kinderlos-Zuschlag (childless surcharge).",
          "type": "string"
        },
        {
          "const": "de_u1",
          "description": "DE U1 Umlageverfahren — sick-pay reimbursement (≤30 FTE).",
          "type": "string"
        },
        {
          "const": "de_u2",
          "description": "DE U2 Umlageverfahren — maternity-pay reimbursement (all sizes).",
          "type": "string"
        },
        {
          "const": "de_insolvenzgeldumlage",
          "description": "DE Insolvenzgeldumlage.",
          "type": "string"
        },
        {
          "const": "de_berufsgenossenschaft",
          "description": "DE Berufsgenossenschaft (statutory accident insurance).",
          "type": "string"
        },
        {
          "const": "us_social_security",
          "description": "US Social Security (OASDI / FICA).",
          "type": "string"
        },
        {
          "const": "us_medicare",
          "description": "US Medicare (FICA).",
          "type": "string"
        },
        {
          "const": "us_additional_medicare",
          "description": "US Additional Medicare (high-earner 0.9%).",
          "type": "string"
        },
        {
          "const": "us_futa",
          "description": "US FUTA — Federal Unemployment Tax.",
          "type": "string"
        },
        {
          "const": "us_suta",
          "description": "US SUTA — State Unemployment Tax.",
          "type": "string"
        },
        {
          "const": "uk_nic_class1_primary",
          "description": "UK Class 1 NIC — primary (employee).",
          "type": "string"
        },
        {
          "const": "uk_nic_class1_secondary",
          "description": "UK Class 1 NIC — secondary (employer).",
          "type": "string"
        },
        {
          "const": "uk_nic_class1a",
          "description": "UK Class 1A NIC (BIK on employer benefits).",
          "type": "string"
        },
        {
          "const": "uk_apprenticeship_levy",
          "description": "UK Apprenticeship Levy (≥£3M payroll).",
          "type": "string"
        }
      ]
    }
  },
  "$id": "https://corpospec.com/schemas/v0.16.0/statutory-contribution.schema.json",
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "additionalProperties": false,
  "description": "One statutory contribution rule (per kind × jurisdiction × year).",
  "properties": {
    "annual_cap": {
      "description": "Beitragsbemessungsgrenze / annual wage-base cap. None ⇒ uncapped.",
      "format": "double",
      "type": [
        "number",
        "null"
      ]
    },
    "assessment_currency": {
      "$ref": "#/$defs/IsoCurrency"
    },
    "bearer": {
      "$ref": "#/$defs/ContributionBearer"
    },
    "effective_year": {
      "format": "int32",
      "type": "integer"
    },
    "employer_share_pct": {
      "description": "Employer share pct (out of `rate_pct`). For Shared kinds —\n`Some(half_or_other_split)`; None ⇒ even split implied.",
      "format": "double",
      "type": [
        "number",
        "null"
      ]
    },
    "id": {
      "$ref": "#/$defs/PathRef"
    },
    "jurisdiction": {
      "$ref": "#/$defs/IsoCountry"
    },
    "kind": {
      "$ref": "#/$defs/StatutoryKind"
    },
    "lower_threshold": {
      "description": "Lower threshold (Geringfügigkeitsgrenze, UK Primary Threshold).",
      "format": "double",
      "type": [
        "number",
        "null"
      ]
    },
    "rate_pct": {
      "description": "Rate as percentage of assessment base.",
      "format": "double",
      "type": "number"
    },
    "regulation_ref": {
      "anyOf": [
        {
          "$ref": "#/$defs/PathRef"
        },
        {
          "type": "null"
        }
      ],
      "description": "PathRef into the gazette / regulation that fixed this rate."
    },
    "statutory_basis": {
      "description": "Statutory basis citation.",
      "type": "string"
    }
  },
  "required": [
    "id",
    "jurisdiction",
    "kind",
    "effective_year",
    "rate_pct",
    "bearer",
    "assessment_currency",
    "statutory_basis"
  ],
  "title": "StatutoryContribution",
  "type": "object",
  "x-corpospec-pillar": "financials"
}