Financials pillar · v0.16.0
statutory-contribution StatutoryContribution
One statutory contribution rule (per kind × jurisdiction × year).
$id · https://corpospec.com/schemas/v0.16.0/statutory-contribution.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| assessment_currency | IsoCurrency | yes | ISO 4217 currency code. |
| bearer | ContributionBearer | yes | Who bears the contribution. |
| effective_year | integer | yes | |
| id | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| jurisdiction | IsoCountry | yes | ISO 3166-1 alpha-2 country code. |
| kind | StatutoryKind | yes | Statutory contribution kind. |
| rate_pct | number | yes | Rate as percentage of assessment base. |
| statutory_basis | string | yes | Statutory basis citation. |
| annual_cap | number? | — | Beitragsbemessungsgrenze / annual wage-base cap. None ⇒ uncapped. |
| employer_share_pct | number? | — | Employer share pct (out of `rate_pct`). For Shared kinds — `Some(half_or_other_split)`; None ⇒ even split implied. |
| lower_threshold | number? | — | Lower threshold (Geringfügigkeitsgrenze, UK Primary Threshold). |
| regulation_ref | PathRef? | — | PathRef into the gazette / regulation that fixed this rate. |
Definitions
Shared types referenced within this schema.
ContributionBearer
Who bears the contribution.
enum: "employer", "employee", "shared"
IsoCountry
ISO 3166-1 alpha-2 country code.
pattern: ^[A-Z]{2}$
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
StatutoryKind
Statutory contribution kind.
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/statutory-contribution.schema.json