A-Runde rest points verified against the RIS norm texts downloaded
2026-09-11 (.additional_docs/ris_normtexte/, tagesaktuell):
- A1 (corrected): 2026 Ueberstunden measure = EStG para 124b Z 440
lit c idF BGBl I 4/2026 (15 UStd/170 EUR for all pay periods 2026,
Aufrollung 31.05.2026); the previous 'Z 476 lit c idgF BGBl I
43/2026' attribution was a wrong citation (Z 476 = Pendlerpauschale,
para 33 Abs 5 Z 4/Abs 8 Z 2). Z 492/494 belong to the
Feiertagsarbeitsentgelt rule para 68 Abs 1 (Aufrollung 30.09.2026
= Z 494 idF BGBl I 43/2026). lb-zus-07 and wk-akt-01 confirmed.
- A4 (citation structure): ATZ-Geld = Art. 2 para 27 AlVG, Blockzeit
quota scale = Art. 7 para 82 Abs 7/8 (788-884 weeks); the earlier
'para 27 not in force' finding was a search artifact.
- A6 (closed): ALV-Entfall from 2027 = AlVG para 1 Abs 2 lit e idF
BGBl I 62/2026 (NOR40280219, incl. Korridorpension/erfuellte
Anwartschaft, Folgemonat); para 49 ASVG 2027 only removes the
Telearbeitspauschale; AMPFG para 2a repealed 31.12.2026; IESG
surcharge falls away with the ALV contribution.
- A7 (Fundstellen closed): GFG = ASVG para 5 Abs 2, AK-Umlage =
AKG para 61; new open point 2026-GFG (551.10 EUR = 2025 value,
wertkritisch for Pauschale/DAG threshold before GP4/GP8).
- A9 (closed): AZR 2025/2026 = 1,273.99/1,308.39 EUR (ASVG para 293
Anm. 2); AP5 Pfaendungstabelle buildable on EO paras 291a/292.
- A10 (closed): Altrecht border = 1.1.1955 (APG para 1 Abs 3);
'1954' only remains the LZP cohort (para 617 Abs 13 ASVG).
- A3 (unchanged): paras 16 Z 4 lit f + 20 Abs 2 Z 1 EStG norm-
verified; new Verwaltungspraxis not documentable at RIS - remains
the only AP4 blocker. B16 Bezugszeitraum resolved (Z 492/494).
Layer-2 Abgleich notes of the A1 family (5 entries) corrected;
source quotations untouched (Beleg-Prinzip). Wissensbasis gates
green (--registry/--check: 601 entries, 571 curated, 0 problems).
RUNBOOK/PLAN/RECHTSQUELLEN/MEMORY also carry the parallel GP2 doc
sync present in the working tree; GP2 code (addons/) stays
uncommitted for its own commit.
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.
fegger