odoo-at-payroll/.agents/skills/payroll/SKILL.md

name, description, disable-model-invocation

name	description	disable-model-invocation
payroll	Guidance for implementing Austrian payroll on the Odoo 19 hr_payroll engine: Bgld. GemBG 2014 besoldung (Entlohnungsgruppen/-stufen, quarterly Sonderzahlung), Lohnsteuer, SV/Dienstgeberbeitrag, the shared AT core module l10n_at_hr_payroll, VRV account posting via the gem360 bridge module l10n_at_gemeinde_payroll_vrv, L16/eSV melde-dateien, annual Bezügeanpassung updates, and multi-Bundesland extension. Use for any work on addons/l10n_at_hr_payroll, addons/l10n_at_gemeinde_payroll or the legal foundations in personalverrechnung/.	false

Applicability

Use this skill whenever work touches the Austrian payroll localization or its foundations: the core module addons/l10n_at_hr_payroll (SV values, TASY import, upcoming Lohnsteuer/Meldewesen/Belege), the municipal module addons/l10n_at_gemeinde_payroll (Bgld. GemBG besoldung, payslip structures/salary rules), Lohnsteuer, SV/DB contributions, payroll reports and melde-dateien (L16, eSV/ELDA), annual value updates (Bezügeanpassung), or extending the payroll to another Bundesland or to the general private economy (l10n_at_hr_payroll_private).

Skills do not replace the mandatory AGENTS.md workflow. For payroll work, combine this skill with:

• odoo19-development/SKILL.md (always);
• for GL posting / VRV work on the bridge module l10n_at_gemeinde_payroll_vrv (which lives in the gem360 repository), additionally consult the gem360 repo's odoo19-accounting, vrv2015 and accounting-review skills.

Required project sources (read before planning)

1. personalverrechnung/PLAN-payroll-bgld.md — project frame, scope variants, estimates and their revisions.
2. personalverrechnung/RECHTSQUELLEN-Bgld.md — the verified legal inventory (status marks: ✅ verified / ⚠ plausible / ❓ open). Treat these marks as binding: never code a ❓ value without resolving it against a primary source first.
3. personalverrechnung/ANGEBOTS-KALKULATION-Bgld-Personalverrechnung.md — approved scope (APs), Prämissen P1–P10, options and exclusions. Changes that violate a Prämisse or an exclusion need explicit user approval first.
4. Raw legal material (local, not versioned): .firecrawl/ contains the consolidated Bgld. GemBG 2014, GemBÜG 2014, the 2026 Bezügeanpassung tables (RV 0715), official SV-Werte 2026, and ASVG/FLAG extracts. If .firecrawl/ is missing, re-fetch from RIS (ris.bka.gv.at) and sozialversicherung.at before working from memory.

Legal model (Burgenland — verified 2026-09)

• One single legal source for the running payroll: Bgld. GemBG 2014 (LGBl. Nr. 42/2014). All Gemeindebedienstete hold privatrechtliche Dienstverhältnisse; no new öffentlich-rechtliche Dienstverhältnisse (§ 1 Abs 3), no Kollektivvertrag, no AZG/UrlG/AngG/ATV references. The GemBG itself governs Dienstzeit (40 h, § 33), Urlaub (28/33 Arbeitstage, §§ 92–94), Abfertigung (§ 130), Karenz (§§ 106 ff. with Bgld. MVKG, LGBl. 16/2005).
• Besoldung ab 1. 1. 2021 (IVa. Hauptstück, §§ 132 ff): Entlohnungsgruppen, Entlohnungsstufen, Besoldungsdienstalter, Vorrückungen; Zulagen incl. Kinderzulage (uncut for part-time), Funktions-/Erschwernis-/Journaldienst-/Sonn-Feiertags-/Bereitschafts- components (§§ 61–63, 74–87).
• Sonderzahlung is quarterly: 50 % of the Monatsentgelt (incl. Kinderzulage) per Kalendervierteljahr — not a classic 13th/14th. The lohnsteuerliche mapping to begünstigte Bezüge (§ 68 Abs 5/6 EStG) is a designated open point (see below).
• € values come from annual Bgld. Bezügeanpassungs-Sammelgesetzen (tables in Anlagen/§-Ersetzungen; 2026: RV 0715/XXIII. GP / LGBl. 50/2026) — never from a KV catalog, never hard-coded from a prior year.
• Out of GemBG scope: Lehrlinge (§ 1 Abs 2 Z 1), Gemeindeorgane (Bürgermeisterbezüge per Gemeindegesetz/Bgm-PensionsG 1979), Freie Städte Eisenstadt/Rust (Hauptstück VI Sonderregeln).
• Federal law supplies: EStG (§ 33 tariff, § 68 Pauschalbesteuerung, § 84 Lohnzettel/L16), LStR 2002 (findok), ASVG contributions and limits (values: annual "Beitragsrechtliche Werte" PDF, sozialversicherung.at), öffentlicher FLAF-Dienstgeberbeitrag (§ 49a ASVG), KommStG exemption for the municipality's own employees, Meldewesen (FinanzOnline, ELDA/eSV).

Architecture rules

• Build strictly on the Odoo 19 hr_payroll engine: structures per employee group, salary rules, rule parameters. No parallel engine, no side tables for entitlements that the engine can express.
• Shared federal core: sector-neutral rules and values (Lohnsteuer, SV/DB, Meldewesen, Belege, annual values) live in l10n_at_hr_payroll; both the municipal module and the future general product consume the core. Never fork core values.
• Annual and legal values (LSt tariff, SV rates, limits, Bezügeanpassung tables) live in hr.rule.parameter data or equivalent data files — never as literals inside rule code.
• Per-Bundesland separation from day one: katalog data, structures and state-specific rules go into clearly separated data/models (Bgld. first). A follow-up Bundesland must be expressible as data plus few specific rules, not as a rewrite.
• GL posting via hr_payroll_account into VRV accounts (Anlage 3b Klassen 4/5/6) with Ansatz/MVAG attribution happens in the gem360 repository via the bridge module l10n_at_gemeinde_payroll_vrv (depends on this repo's l10n_at_gemeinde_payroll plus gem360's l10n_at_vrv2015, EHH/FHH behaviour, provisions with Rückstellungskonten and reconciliation anchors Anlage 1a/2a). This repo stays free of any VRV dependency.
• Meldewesen is file-based: produce validated L16 (FinanzOnline) and eSV/ELDA-XML export files plus Prüfprotokolle. Transmission, certificates and Behördenkonten remain with the client or their tax advisor (Prämisse P7) — do not build transmission infrastructure without explicit approval.

Verify before assuming (open points — resolve via RIS/findok)

• Öffentlicher FLAF-Dienstgeberbeitrag: exact current rate § 49a Abs 8/9 ASVG (historisch 4,5 %).
• KommStG 1993 § 6 (own employees exempt) — confirm the text.
• Bgld. MVKG full text (RIS-GesNr 20000326) for Karenz/MSchG details.
• Quartalsweise Sonderzahlung ↔ LSt begünstigte Bezüge (LStR 2002).
• Personalvertretungsumlage/AK-Umlage question for GemBG-Bedienstete; Krankengeldumlage (§ 62 ASVG) for public employers; SV-Träger confirmation (ÖGK Bgld.) from the client's payroll history.

Any further legal value must be taken from personalverrechnung/RECHTSQUELLEN-Bgld.md or its named primary sources (RIS, sozialversicherung.at, usp.gv.at, findok). If a value is not verified there, stop and resolve it first — do not use training knowledge for legal numbers.

Annual change management (Wartung)

Each calendar year: fetch the new Bgld. Bezügeanpassung tables, the SV-Werte PDF and LSt parameter changes; update rule-parameter data; run the regression suite; document in docs/CHANGELOG.md and in personalverrechnung/ notes.

Testing

• Rule-level unit tests for every GemBG, Lohnsteuer and SV component, including Rechenfälle for Eckfälle: Ein-/Austritt im Monat, Teilzeit/Herabsetzung, quartalsweise SZ, Geringfügigkeit, Karenz, Jubiläumszuwendung, Über-/Mehrdienstleistung.
• Golden-Master against the client's reference runs as soon as they exist (Angebotsphase: none available — see Prämissen P1/P10); the contracted Parallellauf (2–3 months) is part of acceptance.
• Municipal GL posting tests live with the bridge in the gem360 repo and must reconcile payroll postings against the Anlage-1a/2a engines of l10n_at_vrv2015 there.