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Telearbeitspauschale; AMPFG para 2a repealed 31.12.2026; IESG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.
Fourth Lexis 360 intake (54 briefings after removing one identical
re-download, source Stands 2026-06 to 2026-08), extending the corpus
to 205 curated entries in 25 clusters. Focus of this batch: the
enforcement and employer-contribution side of payroll (all in the
'Entgelt: Anspruch & Abrechnung' chapter).
- 6 new clusters: lohndumping (13, LSD-BG incl. Sicherungsmittel and
cross-border posting), lohnpfandung (14, EO garnishment mechanics),
gplb (7), lohnnebenkosten (7, FLAF-DB/DZ/IESG/AK-Umlage/WBF/KommSt),
lohnverrechnung (9, L16/Lohnzettel, mBGM, 109a, Aufrollung,
Aufrechnung, Darlehen), nachzahlungen (4)
- cross-batch reconciliation: 'Darlehen und Vorschuesse'
(lb-sac-13 -> lb-lvr-02) and 'Lohnzettel und Beitragsgrundlagen-
nachweis' (lb-sac-21 -> lb-lvr-05) dangling references closed,
cross_refs updated
- tool hardening: assign_ids returns mismatch warnings instead of
appending to an out-of-scope variable (latent NameError that only
fired when a mismatch actually occurred), keyword fallback
reordered specific-before-generic (batch-4 lesson: generic
'zuschlag' stole iesg_zuschlag before the topic map was pinned),
7 fossil ids from the unpinned pass purged and reassigned
- RECHTSQUELLEN cross-checks (lnk cluster): FLAF-DB 3.7%, KommSt 3%,
IESG 0.10%, WBF (other provinces 1%), Freibetrag staffel confirmed;
flagged: lb-lnk-02 states the DB Freibetrag condition INVERTED vs
the verified text (correct staffel evidenced via lb-lnk-03),
lb-lnk-05 WBF Wien 1.5% vs 1.0% (RIS clarification needed), plus
pfa Grundbetrag naming conflict (lb-pfa-03/05), Existenzminimum 2022
(500/515 EUR, lb-pfa-12/14), mutilated statute citation in
lb-lsd-13 (RIS check), 124b citation variants in the corpus
(Z 440/Z 449 vs verified Z 476 lit c idgF BGBl I 43/2026)
- batch-5 candidates updated in the RUNBOOK (pfändungsrechtliche
Behandlung von Sonderzahlungen, Rueckzahlung von Darlehen u. a.);
README cluster table extended to batches 1-4
Validated: --registry 205 entries/25 clusters, --check 0 problems,
structural scan over all 205 curated docs, py_compile.
fegger