{
    "country": "Belgium",
    "country_code": "BE",
    "version": "2026",
    "status": "source_audit",
    "sources": {
        "employee_social_security_rate": {
            "value": 0.1307,
            "label": "Employee ONSS contribution rate",
            "source_name": "Socialsecurity.be",
            "source_type": "official",
            "url": "https://www.socialsecurity.be/site_fr/employer/infos/employers_nsso/which-contributions.htm",
            "evidence": "Les cotisations personnelles des travailleurs du secteur privé s'élèvent à 13,07 % du salaire brut.",
            "confidence": "high"
        },
        "employer_base_contribution_rate": {
            "value": 0.25,
            "label": "Employer base contribution rate, private market sector",
            "source_name": "SPF Emploi, Travail et Concertation sociale",
            "source_type": "official",
            "url": "https://emploi.belgique.be/fr/themes/emploi-et-marche-du-travail/mesures-demploi/baisse-generale-du-cout-salarial",
            "evidence": "Les cotisations patronales de base pour la sécurité sociale s'élèvent à 25% du salaire brut pour le secteur marchand privé.",
            "confidence": "high"
        },

        "onss_contribution_branches": {
            "label": "Sous-taux ONSS par branche (retraite, assurance maladie-invalidite, chomage, maladies professionnelles, accidents du travail)",
            "source_name": "ONSS, instructions administratives DmfA",
            "source_type": "official",
            "url": "https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/socialsecuritycontributions/contributions.html",
            "evidence": "Employee: pension 7.50%, sante-soins 3.55%, sante-indemnites 1.15%, chomage 0.87% (total 13.07%, matching the module's existing flat employee rate exactly). Employer: pension 8.86%, sante-soins 3.80%, sante-indemnites 2.35%, chomage 1.46%, maladies professionnelles 1.00%, accidents du travail 0.30% (these six branches total 17.77 points, leaving a 7.23-point residual against the module's existing 25.00% flat employer rate).",
            "confidence": "high for the seven directly-sourced sub-rates listed; the 7.23-point employer residual (family allowances, regionalized since 2015 but still consolidated in the ONSS base rate, plus smaller miscellaneous items such as conge-education paye) is a DERIVED value (25.00% minus the six sourced branches), not independently verified against a primary source",
            "implementation_status": "implemented",
            "added": "2026-08-31",
            "note": "The employer branch amounts are computed 'before structural reduction' (gross wage x branch rate); the existing structural-reduction mechanism, which is not attributable to any single branch, continues to apply as a single lump-sum deduction against the branch total, unchanged from before this addition."
        },

        "withholding_tax": {
            "label": "Précompte professionnel",
            "source_name": "SPF Finances",
            "source_type": "official",
            "url": "https://finances.belgium.be/fr/entreprises/personnel_et_remuneration/precompte_professionnel/calcul",
            "evidence": "Official page for the calculation of withholding tax, including 2026 rules.",
            "confidence": "high",
            "implementation_status": "implemented",
            "verification_note": "The 4-bracket 2026 scale used in analysis/belgium/precompte_professionnel_2026.py (16,710/29,500/51,050 EUR thresholds at 26.75/42.80/48.15/53.50%) was re-checked 2026-08-31 against a second independent secondary source (calculateur-de-salaire.be), which reproduced the same four thresholds and rates, plus the same 30%/6,070 EUR professional-expense cap and basic-tax-reduction figures already in the code. A conflicting set of thresholds (16,310/28,790/49,820 EUR) surfaced in some other aggregator summaries during this check, but could not be traced to a primary source and is not corroborated elsewhere -- most likely a stale or conflated figure (e.g. the annual IPP tax-return scale rather than the précompte formule-clé scale, which use different year-ahead indexation). The code's existing values are treated as confirmed pending a direct check against Moniteur belge Annexe III (29 December 2025), which could not be fetched directly."
        },

        "pay_slip_net_wage": {
            "label": "Fiche de salaire and net wage components",
            "source_name": "SPF Emploi, Travail et Concertation sociale",
            "source_type": "official",
            "url": "https://emploi.belgique.be/fr/themes/reglementation-du-travail/documents-sociaux/fiche-de-salaire",
            "evidence": "The payslip includes social security deductions, taxable amount, withholding tax and net amount paid.",
            "confidence": "high",
            "implementation_status": "documented"
        },

        "structural_reduction": {
            "label": "Structural reduction of employer contributions",
            "source_name": "ONSS administrative instructions",
            "source_type": "official",
            "url": "https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/deductions/structuralreduction_targetgroupreductions/structuralreduction.html",
            "confidence": "to_verify_before_implementation",
            "implementation_status": "not_yet_simulated"
        },
        "minimum_wage_reference": {
            "label": "GGMMI / RMMMG",
            "source_name": "CNT / NAR",
            "source_type": "official",
            "url": "https://cnt-nar.be/fr/dossiers-thematiques/salaire-minimum",
            "confidence": "to_verify_before_implementation",
            "implementation_status": "used_as_reference_but_requires_final_source_lock"
        }
    },
    "audit_decision": {
        "v0_scope": [
            "employee ONSS contribution",
            "employer base contribution",
            "net wage before income tax",
            "employer cost before reductions"
        ],
        "not_yet_included": [
            "work bonus",
            "sectoral contributions",
            "manual worker holiday pay contribution",
            "regional differences",
            "family status"
        ]
    }
}