{
  "employee_id": "E003",
  "period": "2026-10",
  "factor": "1",
  "country": "ES",
  "currency": "EUR",
  "lines": [
    {
      "code": "E100",
      "label": "Salario base",
      "amount": "3000.00",
      "category": "earning",
      "base": null,
      "rate": null,
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "E500",
      "label": "Contingencias comunes",
      "amount": "-164.50",
      "category": "deduction",
      "base": "3500.00",
      "rate": "0.0470",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "E510",
      "label": "Desempleo",
      "amount": "-54.25",
      "category": "deduction",
      "base": "3500.00",
      "rate": "0.0155",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "E520",
      "label": "Formación profesional",
      "amount": "-3.50",
      "category": "deduction",
      "base": "3500.00",
      "rate": "0.0010",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "E530",
      "label": "Mecanismo de equidad intergeneracional (MEI)",
      "amount": "-5.25",
      "category": "deduction",
      "base": "3500.00",
      "rate": "0.0015",
      "ahv": false,
      "qst": false,
      "note": null
    },
    {
      "code": "E590",
      "label": "Retención IRPF (18.91 %)",
      "amount": "-567.30",
      "category": "deduction",
      "base": "3000.00",
      "rate": "0.1891",
      "ahv": false,
      "qst": false,
      "note": null
    }
  ],
  "totals": {
    "base_salary": "3000.00",
    "extra_pay": "0",
    "overtime": "0",
    "bonus": "0",
    "gross": "3000.00",
    "irpf_base": "3000.00",
    "prorata_extra": "500.00",
    "base_cc": "3500.00",
    "base_atep": "3500.00",
    "ss_cc_ee": "164.50",
    "ss_unemp_ee": "54.25",
    "ss_fp_ee": "3.50",
    "ss_mei_ee": "5.25",
    "ss_overtime_ee": "0.00",
    "ss_solidarity_ee": "0.00",
    "ss_ee": "227.50",
    "irpf": "567.30",
    "deductions": "794.80",
    "expenses": "0",
    "net_salary": "2205.20",
    "payout": "2205.20",
    "employer_total": "1125.25",
    "irregular": "0",
    "days": "30.00"
  },
  "employer": {
    "cc": "826.00",
    "unemployment": "192.50",
    "fogasa": "7.00",
    "fp": "21.00",
    "mei": "26.25",
    "atep": "52.50",
    "overtime": "0.00",
    "solidarity": "0.00"
  },
  "irpf": {
    "retrib": "42000.00",
    "cotizaciones": "2730.00",
    "other_expenses": "2000",
    "reduction_art20": "0",
    "base": "37270.00",
    "min_personal_family": "8150.0",
    "situation": 3,
    "descendants": 1,
    "exempt_limit": "16342",
    "exempt": false,
    "cuota": "7942.90",
    "tipo": "18.91",
    "retrib_annual": "42000.00",
    "amount": "567.30",
    "base_month": "3000.00"
  },
  "quellensteuer": null,
  "flags": [
    "9 earlier month(s) of 2026 not paid on the platform: IRPF rate uses the contractual pay for them; enter ytd_opening for exact regularisation"
  ],
  "employee": {
    "id": "E003",
    "first_name": "Vicente",
    "last_name": "Pastor",
    "ahv_number": null,
    "nif": "12345678Z",
    "naf": "461234567843",
    "address": {
      "street": "Carrer de Russafa 20",
      "zip": "46004",
      "city": "València",
      "country": "ES"
    },
    "job_title": "Ingeniero de software",
    "pensum": 100,
    "entry_date": "2025-02-01",
    "iban": "ES9121000418450200051332",
    "birth_date": "1988-05-14",
    "country": "ES",
    "ss_group": 2
  }
}