Approved implementation plan for l10n_at_hr_payroll_private (M0,
decisions D1-D4) and the GP0 legal-source inventory
RECHTSQUELLEN-Privat.md, verified against primary sources (RIS,
jusline):
- FLAF-DB § 41 FLAG: 3.7% for 2026, 2.7% from 2028 (GesNr 10008220);
KommStG 1993: 3% (GesNr 10004841)
- 13th/14th salary taxation runs via § 67 EStG (Jahressechstel fixed
rates, control sixth § 77 Abs 4a); § 68 covers allowances/surcharges
only - plan citation corrected, also fixes the legal basis of the
Bgld open point P9
- Urlaubsentgelt is § 6 UrlG (§ 9 repealed since 2001) - corrected
- EOSB: no Monatsentgelt staffel; § 15 BMSVG pays out the Anwartschaft
with § 14 Abs 2 Verfügungsausschluss matrix - GP5 design confirmed
- 2026 overtime measure: first 15 hours, max 170 €/month
(§ 124b Z 476 lit c BGBl I 43/2026)
Plan section 8 items 3-6 and UrlG (8) marked verified; private module
skeleton README, MEMORY, CHANGELOG and payroll skill updated (§ 67
citation fix, RECHTSQUELLEN-Privat.md as required source).
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.
fegger