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[ADD] personalverrechnung: Lexis360 knowledge base (Batch 3)

Browse Source 
Third Lexis 360 intake (44 briefings, source Stands 2025-06 to
2026-08), extending the corpus to 151 curated entries in 19 clusters.
All batch-3 topics sit in the 'Entgelt: Anspruch & Abrechnung'
chapter - this is the most payroll-core batch so far (SZ tariff
mechanics, surcharges, commuter allowances, travel expenses, BMSVG).

- 6 new clusters: reisekosten (9), pendlerforderung (9),
  vorsorgeleistungen (11), zuschlage (8), sonderzahlungen (4),
  geschenke (2); plus lb-ent-11 (Ausbildungskosten-Rueckerstattung)
  appended to the entgelt cluster
- two URL-encoded export filenames (%c3%9f = sharp-s) normalized
  before intake
- cross-batch reconciliation: lb-prm-04's dangling reference to
  'Sonderzahlungen - Steuer' resolved against the new lb-son-04
  (and lb-son-03 for the SV side); cross_refs updated
- curated entries cross-checked against the verified legal inventory
  (RECHTSQUELLEN-Privat.md): 67-EStG staffel, 68-EStG free limits,
  BMSVG core values confirmed; deviations flagged, notably the
  124b-Ueberstundenmassnahme 2026 citation in lb-zus-07 - the
  briefing cites 'Z 440 lit c'/'BGBl I 4/2026' while the verified text
  is Z 476 lit c idgF BGBl I 43/2026 (Aufrollung bis 30. 9. 2026),
  and lb-ent-01's blanket 120 EUR for 68 Abs 2 (verified: 170 EUR
  2026)
- further flagged points: lb-pen-09 table value 3,672 EUR (likely
  print error, arithmetic 2,448), PendlerVO-vs-BMF-FAQ divergence
  (lb-pen-01), 183-day rule Finanz vs UFS (rei), teleworker trips
  Finanz vs BFG/VwGH (lb-rei-07), SV status of staff participation
  foundations (lb-vor-01), customer gifts without SV value limit
  (lb-ges-02)
- batch-4 candidates updated in the RUNBOOK (Abfertigung Alt,
  Corona-Kurzarbeit u. a.); README cluster table extended to
  batches 1-3

Validated: --registry 151 entries/19 clusters, --check 0 problems,
structural scan over all 151 curated docs, py_compile.
This commit is contained in:
fegger
2026-09-10 11:08:26 +02:00
parent fe3b09c4e2
commit 2cc6be7832
51 changed files with 7215 additions and 42 deletions
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personalverrechnung/wissensbasis/dokumente/pramien_lohnabgaben.md
+4 -3
View File
@@ -12,7 +12,7 @@ source:
text: ".lexis360/md/pramien_lohnabgaben.md"
legal_bases: ["ASVG § 49 Abs 1 und 2", "EStG § 67", "BMSVG § 6 Abs 1", "LStR 2002 Rz 1050, 1052, 1055"]
tags: [pramien, lohnabgaben, sonderzahlung, jahressechstel, aufrollung, bmsv]
cross_refs: ["lb-prm-01", "lb-prm-02", "lb-prm-03", "lb-prm-06", "lb-ent-01", "lb-ent-10"]
cross_refs: ["lb-prm-01", "lb-prm-02", "lb-prm-03", "lb-prm-06", "lb-ent-01", "lb-ent-10", "lb-son-03", "lb-son-04"]
---
# Prämien – Lohnabgaben
@@ -110,5 +110,6 @@ cross_refs: ["lb-prm-01", "lb-prm-02", "lb-prm-03", "lb-prm-06", "lb-ent-01", "l
- **Projekt:** `personalverrechnung/RECHTSQUELLEN-Privat.md` (§ 67-Tarif
2026, Sechstel-Regime; BMSV-Kernwerte).
- *Hinweis:* Das Briefing verweist für Detailfragen auf „Sonderzahlungen -
Steuer" — dieses Briefing ist im Lexis360-Export nicht enthalten
(Beschaffungslücke, Folgebatch).
Steuer“ — mit Batch 3 im Korpus: → lb-son-04 (Steuermechanik,
§-67-Staffel; Stand 2026-08); zur SV-Einordnung „Sonderzahlung vs.
laufender Bezug“ ergänzend → lb-son-03.