2 Commits

Author	SHA1	Message	Date
fegger	13d5dd8758	[IMP] personalverrechnung: integrate 3rd RIS round (A1 citation fix, A6/A7/A9/A10 resolved) ... 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Anwartschaft, Folgemonat); para 49 ASVG 2027 only removes the Telearbeitspauschale; AMPFG para 2a repealed 31.12.2026; IESG surcharge falls away with the ALV contribution.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.	2026-09-11 18:15:42 +02:00
fegger	8c7837384b	[ADD] personalverrechnung: Lexis360 knowledge base (Batch 8) ... Eighth Lexis 360 intake (134 briefings, source Stands 2025-06 to 2026-08), extending the corpus to 508 curated entries in 62 clusters. This batch opens six further briefings chapters ('Beendigungsarten', 'Betriebsrat & Betriebsvereinbarungen', 'Beendigungsansprueche & Endabrechnung', 'Beendigungsphase - Sonstiges', 'Meldungen & Verpflichtungen', 'Unternehmensaufloesung & Betriebsuebergang'; sixteen chapters in total now). - 6 new clusters: beendigungsarten bnd (44: Austritt, Entlassung, Kuendung incl. Motiv-/sozialwidrige Kuendung, Probezeit, Fruehwarnsystem), betriebsrat brt (35: Befugnisse, BR-Mitglieder, Betriebsvereinbarungen, Kuendigungsschutz, Versetzung, Sozialplan), endabrechnung end (25: Abfertigung Alt/Neu, freiwillige Abfertigungen, Endabrechnung Zeitguthaben, Vergleich, Kuendigungsentschaedigung, Abgangsentschaedigung, Outplacement), beendigungsphase bso (10: Abmeldung SV, Arbeitslosengeld, Dienstzeugnis, Konkurrenzklausel, ASG-Verfahren, Aufloesungsabgabe), meldungen mel (8: DSGVO-Datenfragen, Informationspflichten, Schriftform, Meldepflichten), insolvenz/betriebsuebergang ins (8); existing clusters extended: urlaub 14 -> 16, sonderzahlungen 4 -> 5, praemien 6 -> 7 - documented gaps closed: Motivkuendung (lb-bnd-43), Praemien bei Beendigung (lb-end-18), Abfertigung Alt / Verfuegungsmoeglichkeiten ueber die Abfertigung Neu (lb-end-01/02/03), Rueckzahlung von Darlehen (lb-end-25), Ausbildungskostenrueckersatz (lb-end-26), BR-Kuendigungs-/Entlassungsschutz (lb-brt-13), Betriebsvereinbarungsbriefings (brt cluster), Dienstfreistellung waehrend der Kuendigungsfrist (lb-bso-03) - cross-batch reconciliations (9 back-references): ent-02 -> brt-19/ 22/28/29, ent-11 -> end-26, prd-04 -> brt-13, rhz-04 -> bnd-43, vor-10 -> end-01/02/03/16, kar-01 -> end-01/02, lvr-02 -> end-06/25, prm-03 -> end-18, sac-06 -> bso-03 + prd-03 (batch-7 closure) - brt-01 cross_ref fix: mislabeled lb-ent-01 ('Ueberlassene Arbeitskraefte') corrected to lb-aug-01; SV-Meldepflicht pointer now lb-mel-08 - ID gaps by design: lb-brt-24, lb-end-07, lb-bso-08 never assigned (numbers retired by fossil-ID corrections, never reused) - tooling: BATCH 8; new CHAPTER_TOPIC_MAP pinning layer (the same topic under different chapters resolves to different clusters: Sonderzahlungen/Provisionen/Praemien/Urlaubsersatzleistung exist in both the Entgelt and the Beendigungsansprueche chapters); 6 new TOPIC_TO_PREFIX/CLUSTERS entries; keyword-fallback order hardened (specific stems before generic beendigung/insolvenz/ entgelt/urlaub/meldepflicht) - flagged for RIS: end-01 Abfertigung-Alt wage tax example below the binding minimum-6% tariff, end-09 par. 68 overtime exemption '10h/120 EUR' vs binding 15h/170 EUR, end-21 example DN-SV rate 18.07% vs component sum 17.57%, brt-20/22 facultative BV items z7-z26 vs z7-z27, brt-15 '40 BRWO' citation garble, bnd-37 garbled GlBG paragraph reference, mel-03 DSB retention 6 vs 7 months (internal source contradiction), ins-06 inconsistent HBG year labels - curation in 12 groups (g1/g2 in prior sessions; g3 plus ten parallel agent groups, each with a self-check on frontmatter/ structure/cross-refs); registry and check green: 508 sources, 508 curated entries, 0 problems	2026-09-10 20:17:29 +02:00