[ADD] personalverrechnung: machine-readable KV library (all current collective agreements)

Cross-checked catalogue of all currently valid Austrian collective
agreements, per the source policy: main source = the responsible
employer-side chamber, kollektivvertrag.at (OEGB-Verlag) as complete
cross-check baseline.

- oegb/: 593 variants from kollektivvertrag.at with full consolidated
  texts (JSON primary format, Markdown for review/diff) plus
  catalog.json/.csv; fetched via the portal's JSON servlets
  (dashboard/structure/slices/topics), resumable
- wko/: 614 current documents from the WKO KV database (1,820 branch
  overviews across 10 regions) with texts and catalog; match-report
  against the baseline: 407 pairs, 30 date disagreements flagged
- chambers/chambers.json: curated registry of chamber-side sources and
  publication gaps (GOeD member-only, RA/Notariat not public, OCR-less
  scan PDFs, missing hospital-doctors KV)
- kv-catalog.json/.csv: merged catalogue, 768 entries, chamber
  classification, main_source, cross_check status, manual_review lists
- tools/fetch_kv_portal.py / fetch_wko_kv.py / build_kv_catalog.py:
  stdlib-only fetchers and merge step, each with a --refresh diff mode
- RUNBOOK.md: update cycle for keeping the library current (annual,
  tied to the Wartung rhythm and KV rounds)

Lohntafel PDFs are linked but not downloaded; wage tables contained in
the KV texts are converted. No Odoo module changes.

personalverrechnung/quellen/kv/wko/texts/gehaltsordnung-textilindustrie-angestellte-2026.md

@@ -0,0 +1,81 @@
+>
+
+Räumlicher Geltungsbereich:
+ 
+ 
+ 
+ Burgenland, 
+ 
+ Kärnten, 
+ 
+ Niederösterreich, 
+ 
+ Oberösterreich, 
+ 
+ Salzburg, 
+ 
+ Steiermark, 
+ 
+ Tirol, 
+ 
+ Wien
+
+### 
+
+Gehaltsordnung
+
+für die Angestellten in der Textilindustrie (ausgenommen Vorarlberg) gemäß § 19 Abs. 3 des Rahmenkollektivvertrages für Angestellte der Industrie vom 1. November 1991 gültig ab 1.4.2026
+
+| **VWGr** | **I** | **II** | **III** | **IV** | **IVa** | **V** |
+
+|---|---|---|---|---|---|---|
+
+| **1.+2. VGJ** | 2.058,00 | 2.240,43 | 2.799,18 | 3.595,24 | 3.954,43 | 4.663,85 |
+
+| **n. 2 VGJ** | 2.149,13 | 2.332,58 | 2.930,80 | 3.768,06 | 4.144,65 | 4.891,02 |
+
+| **n. 4 VGJ** | 2.240,26 | 2.424,73 | 3.062,42 | 3.940,88 | 4.334,87 | 5.118,19 |
+
+| **n. 6 VGJ** |  | 2.516,88 | 3.194,04 | 4.113,70 | 4.525,09 | 5.345,36 |
+
+| **n. 8 VGJ** |  | 2.609,03 | 3.325,66 | 4.286,52 | 4.715,31 | 5.572,53 |
+
+| **n. 10 VGJ** |  | 2.701,18 | 3.457,28 | 4.459,34 | 4.905,53 | 5.799,70 |
+
+| **Bie.** | 91,13 | 92,15 | 131,62 | 172,82 | 190,22 | 227,17 |
+
+| **VWGr** | **Va** | **VI** | **MI** | **MII o.F.** | **MII m.F.** | **MIII** |
+
+|---|---|---|---|---|---|---|
+
+| **1.+2. VGJ** | 5.130,07 | 6.672,54 | 2.725,48 | 3.314,90 | 3.482,83 | 3.800,96 |
+
+| **n. 2 VGJ** | 5.380,10 | 7.223,94 | 2.810,08 | 3.459,76 | 3.617,67 | 3.984,40 |
+
+| **n. 4 VGJ** | 5.630,13 | 7.775,34 | 2.894,68 | 3.604,62 | 3.752,51 | 4.167,84 |
+
+| **n. 6 VGJ** | 5.880,16 | 8.326,74 | 2.979,28 | 3.749,48 | 3.887,35 | 4.351,28 |
+
+| **n. 8 VGJ** | 6.130,19 | 8 878,14 | 3.063,88 | 3.894,34 | 4.022,19 | 4.534,72 |
+
+| **n. 10 VGJ** | 6.380,22 |  | 3.148,48 | 4.039,20 | 4.157,03 | 4.718,16 |
+
+| **Bie.** | 250,03 | 551,40 | 84,60 | 144,86 | 134,84 | 183,44 |
+
+#### 
+
+Lehrlingseinkommen gültig ab 1.4.2026
+
+| Lehrjahr | Tabelle I | Tabelle II |
+
+|---|---|---|
+
+| 1. Lehrjahr | € 916,00 | € 1.124,00 |
+
+| 2. Lehrjahr | € 1.116,00 | € 1.481,00 |
+
+| 3. Lehrjahr | € 1.417,00 | € 1.829,00 |
+
+| 4. Lehrjahr | € 1.743,00 | € 2.108,00 |
+
+Die Tabelle II gilt für Lehrlinge, deren Lehrverhältnis nach Vollendung des 18. Lebensjahres oder nach bestandener Matura beginnt.