[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-vorarlberg-2026.md

@@ -0,0 +1,85 @@
+>
+
+Räumlicher Geltungsbereich:
+ 
+ 
+ 
+ Vorarlberg
+
+### 
+
+Gehaltsordnung
+
+für die Angestellten in der Vorarlberger Textilindustrie gemäß § 22 Abs. 2 des Rahmenkollektivvertrages für Angestellte der Industrie vom 1. November 1991 gültig ab 1.4.2026
+
+| **VWGr** | **I** | **II** | **III** | **IV** |
+
+|---|---|---|---|---|
+
+| **1.+2. VGJ** | 2.058,00 | 2.368,07 | 2.923,35 | 3.794,71 |
+
+| **n. 2 VGJ** | 2.143,61 | 2.454,90 | 3.029,02 | 3.929,97 |
+
+| **n. 4 VGJ** | 2.229,22 | 2.541,73 | 3.134,69 | 4.065,23 |
+
+| **n. 6 VGJ** |  | 2.628,56 | 3.240,36 | 4.200,49 |
+
+| **n. 8 VGJ** |  | 2.715,39 | 3.346,03 | 4.335,75 |
+
+| **n. 10 VGJ** |  | 2.802,22 | 3.451,70 | 4.471,01 |
+
+| **Bie.** | 85,61 | 86,83 | 105,67 | 135,26 |
+
+| **VWGr** | **IVa** | **V** | **Va** | **VI** |
+
+|---|---|---|---|---|
+
+| **1.+2. VGJ** | 4.174,18 | 5.064,60 | 5.571,61 | 7.026,55 |
+
+| **n. 2 VGJ** | 4.322,91 | 5.243,64 | 5.768,40 | 7.575,66 |
+
+| **n. 4 VGJ** | 4.471,64 | 5.422,68 | 5.965,19 | 8.124,77 |
+
+| **n. 6 VGJ** | 4.620,37 | 5.601,72 | 6.161,98 | 8.673,88 |
+
+| **n. 8 VGJ** | 4.769,10 | 5.780,76 | 6.358,77 | 9.222,99 |
+
+| **n. 10 VGJ** | 4.917,83 | 5.959,80 | 6.555,56 |  |
+
+| **Bie.** | 148,73 | 179,04 | 196,79 | 549,11 |
+
+| **VWGr** | **M I** | **M II** | **M III** | **M IV** | **MV** | **MVI** |
+
+|---|---|---|---|---|---|---|
+
+| **1.+2. VGJ** | 2.852,24 | 3.178,04 | 3.554,95 | 3.733,45 | 4.010,33 | 4.495,98 |
+
+| **n. 2 VGJ** | 2.920,86 | 3.252,62 | 3.640,03 | 3.817,64 | 4.101,21 | 4.598,30 |
+
+| **n. 4 VGJ** | 2.989,48 | 3.327,20 | 3.725,11 | 3.901,83 | 4.192,09 | 4.700,62 |
+
+| **n. 6 VGJ** | 3.058,10 | 3.401,78 | 3.810,19 | 3.986,02 | 4.282,97 | 4.802,94 |
+
+| **n. 8 VGJ** | 3.126,72 | 3.476,36 | 3.895,27 | 4.070,21 | 4.373,85 | 4.905,26 |
+
+| **n. 10 VGJ** | 3.195,34 | 3.550,94 | 3.980,35 | 4.154,40 | 4.464,73 | 5.007,58 |
+
+| **Bie.** | 68,62 | 74,58 | 85,08 | 84,19 | 90,88 | 102,32 |
+
+#### 
+
+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.