{
  "schemaVersion": 1,
  "documentSet": "payroll",
  "asOf": "2026-09-08",
  "period": {
    "from": "2026-08-10",
    "to": "2026-08-15",
    "payDate": "2026-08-21"
  },
  "counts": {
    "employees": 8,
    "shifts": 48,
    "payslipLines": 32,
    "journalLines": 9,
    "payments": 8
  },
  "identities": [
    {
      "id": "gross-from-hours",
      "statement": "sum(timesheet-hours.base_pay) = sum(payroll-register.gross_pay)",
      "expected": "9072.00"
    },
    {
      "id": "deductions-reconcile-to-net",
      "statement": "gross_pay - (income_tax + pension_employee + health_benefit) = net_pay on every employee",
      "expected": "6649.44"
    },
    {
      "id": "payslip-lines-sum-to-net",
      "statement": "sum(payslip-lines.amount) = net pay, deductions being negative",
      "expected": "6649.44"
    },
    {
      "id": "bank-file-equals-net",
      "statement": "sum(bank-payment-file.amount) = sum(payroll-register.net_pay)",
      "expected": "6649.44"
    },
    {
      "id": "fixed-width-control-total",
      "statement": "sum of the amount_cents field = controlTotalCents in the layout",
      "expected": "664944"
    },
    {
      "id": "journal-balances",
      "statement": "sum(payroll-journal.debit) = sum(payroll-journal.credit)",
      "expected": "10542.17"
    },
    {
      "id": "employer-cost-is-not-a-deduction",
      "statement": "employer contributions appear in the journal and the cost summary and in no deduction column",
      "expected": "1470.17"
    },
    {
      "id": "leave-balance",
      "statement": "entitlement - taken - approved_future = remaining, pending excluded",
      "expected": "1168"
    }
  ],
  "totals": {
    "hours": 336,
    "grossUsd": "9072.00",
    "incomeTaxUsd": "1632.96",
    "pensionEmployeeUsd": "453.60",
    "healthEmployeeUsd": "336.00",
    "deductionsUsd": "2422.56",
    "netUsd": "6649.44",
    "employerPensionUsd": "272.16",
    "employerPayrollTaxUsd": "694.01",
    "employerHealthUsd": "504.00",
    "employerCostUsd": "10542.17",
    "ytdNetUsd": "33247.20",
    "leaveRemainingHours": 1168
  },
  "knownDefect": {
    "file": "payroll-register-deductions-mismatch.csv",
    "offendingEmployee": "EMP-05",
    "statedNetUsd": "922.32",
    "correctNetUsd": "863.52",
    "differenceUsd": "58.80",
    "statedTotalNetUsd": "6708.24",
    "correctTotalNetUsd": "6649.44",
    "cause": "net pay computed before the pension deduction was applied, so the row is out by its own pension_employee figure"
  }
}