{
    "country": "United States",
    "country_code": "US",
    "version": "2026-01",
    "effective_from": "2026-01-01",
    "status": "prototype_v1",
    "currency": "USD",
    "wage_reference": {
        "name": "Salaire minimum federal (Federal Minimum Wage), 40h/semaine",
        "gross_monthly_usd": 1256.6667,
        "hourly_rate_usd": 7.25,
        "weekly_hours": 40,
        "source": "Fair Labor Standards Act, taux inchange depuis le 24 juillet 2009",
        "note": "Contrairement a la Suede ou l'Italie, les Etats-Unis ont un salaire minimum federal legal (7,25 USD/heure), retenu ici comme repere de reference 1,0x commun a tous les Etats -- la meme convention que pour les autres pays de ce projet. De nombreux Etats et municipalites fixent des minima bien superieurs (jusqu'a plus de 17 USD/heure) ; voir le champ state_minimum_wage_hourly de chaque Etat dans analysis/usa/us_payroll_2026.py et la section Limites."
    },
    "grid": {
        "min_multiple": 0.80,
        "max_multiple": 6.00,
        "step": 0.01
    },
    "note_on_data_source": "Les baremes complets par Etat (tranches d'imposition, deductions, taux SUI, dispositifs specifiques type SDI/PFML) sont la source de verite unique dans analysis/usa/us_payroll_2026.py (dictionnaire STATE_DATA_2026), afin d'eviter toute duplication susceptible de diverger. Ce fichier JSON documente le niveau federal et une synthese par Etat ; voir usa_sources_2026.json pour les citations completes.",
    "federal_2026": {
        "income_tax_brackets_single": [
            {"upper_bound_usd": 12400, "rate": 0.10},
            {"upper_bound_usd": 50400, "rate": 0.12},
            {"upper_bound_usd": 105700, "rate": 0.22},
            {"upper_bound_usd": 201775, "rate": 0.24},
            {"upper_bound_usd": 256225, "rate": 0.32},
            {"upper_bound_usd": 640600, "rate": 0.35},
            {"upper_bound_usd": null, "rate": 0.37}
        ],
        "standard_deduction_single_usd": 16100,
        "source": "IRS Revenue Procedure 2025-32",
        "social_security_oasdi": {
            "employee_rate": 0.062,
            "employer_rate": 0.062,
            "wage_base_usd": 184500,
            "source": "Social Security Administration, 2026 COLA fact sheet"
        },
        "medicare": {
            "employee_rate": 0.0145,
            "employer_rate": 0.0145,
            "wage_base": null,
            "additional_medicare_tax": {
                "employee_only_rate": 0.009,
                "threshold_single_usd": 200000,
                "note": "Seuil fixe par la loi (IRC 3101(b)(2)), non indexe sur l'inflation depuis 2013 ; non compense par l'employeur."
            }
        },
        "futa": {
            "nominal_rate": 0.06,
            "standard_credit": 0.054,
            "net_rate_used": 0.006,
            "wage_base_usd": 7000,
            "note": "Taux net de 0,6 % retenu par ce module (credit standard applique). La Californie et les Iles Vierges americaines sont signalees par le Department of Labor comme a risque d'une reduction de credit pour 2026 (majoration potentielle du taux net), non finalisee avant le 10 novembre 2026 -- non modelisee, voir Limites."
        }
    },
    "states": [
        {"code": "AL", "name_fr": "Alabama", "has_income_tax": true, "structure": "3 tranches, 2%-5%", "sui_new_employer_rate": 0.027, "min_wage_usd": 7.25},
        {"code": "AK", "name_fr": "Alaska", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.01, "extra_items": ["cotisation chomage salariale 0,5%"], "min_wage_usd": 14.00},
        {"code": "AZ", "name_fr": "Arizona", "has_income_tax": true, "structure": "taux unique 2,5%", "sui_new_employer_rate": 0.02, "min_wage_usd": 15.15},
        {"code": "AR", "name_fr": "Arkansas", "has_income_tax": true, "structure": "5 tranches, 0%-3,7%", "sui_new_employer_rate": 0.022, "min_wage_usd": 11.00},
        {"code": "CA", "name_fr": "Californie", "has_income_tax": true, "structure": "10 tranches, 1%-13,3% (incl. surtaxe sante mentale 1% au-dela de 1M USD)", "sui_new_employer_rate": 0.034, "extra_items": ["SDI/PFL salariale 1,3% sans plafond", "ETT patronale 0,1%"], "min_wage_usd": 16.90},
        {"code": "CO", "name_fr": "Colorado", "has_income_tax": true, "structure": "taux unique 4,4%", "sui_new_employer_rate": 0.017, "extra_items": ["FAMLI 0,88% (0,44/0,44)"], "min_wage_usd": 15.16},
        {"code": "CT", "name_fr": "Connecticut", "has_income_tax": true, "structure": "7 tranches, 2%-6,99%", "sui_new_employer_rate": 0.019, "extra_items": ["CTPL salariale 0,5%"], "min_wage_usd": 16.94},
        {"code": "DE", "name_fr": "Delaware", "has_income_tax": true, "structure": "7 tranches, 0%-6,6%", "sui_new_employer_rate": 0.02, "extra_items": ["Paid Leave 0,8% (0,4/0,4), nouveau 2026"], "min_wage_usd": 15.00},
        {"code": "DC", "name_fr": "District de Columbia", "has_income_tax": true, "structure": "7 tranches, 4%-10,75%", "sui_new_employer_rate": 0.029, "extra_items": ["PFL patronale 0,75%"], "min_wage_usd": 18.40},
        {"code": "FL", "name_fr": "Floride", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.027, "min_wage_usd": 15.00},
        {"code": "GA", "name_fr": "Géorgie", "has_income_tax": true, "structure": "taux unique 4,99%", "sui_new_employer_rate": 0.027, "min_wage_usd": 7.25},
        {"code": "HI", "name_fr": "Hawaï", "has_income_tax": true, "structure": "12 tranches, 1,4%-11% (confiance moyenne)", "sui_new_employer_rate": 0.024, "extra_items": ["TDI salariale ~0,5% (illustratif)"], "min_wage_usd": 16.00},
        {"code": "ID", "name_fr": "Idaho", "has_income_tax": true, "structure": "taux unique 5,3%", "sui_new_employer_rate": 0.01, "min_wage_usd": 7.25},
        {"code": "IL", "name_fr": "Illinois", "has_income_tax": true, "structure": "taux unique 4,95%", "sui_new_employer_rate": 0.03525, "min_wage_usd": 15.00},
        {"code": "IN", "name_fr": "Indiana", "has_income_tax": true, "structure": "taux unique 2,95% (+ taxes locales de comte non modelisees)", "sui_new_employer_rate": 0.025, "min_wage_usd": 7.25},
        {"code": "IA", "name_fr": "Iowa", "has_income_tax": true, "structure": "taux unique 3,8%", "sui_new_employer_rate": 0.01, "min_wage_usd": 7.25},
        {"code": "KS", "name_fr": "Kansas", "has_income_tax": true, "structure": "2 tranches, 5,2%-5,58%", "sui_new_employer_rate": 0.027, "min_wage_usd": 7.25},
        {"code": "KY", "name_fr": "Kentucky", "has_income_tax": true, "structure": "taux unique 3,5% (+ taxes locales non modelisees)", "sui_new_employer_rate": 0.027, "min_wage_usd": 7.25},
        {"code": "LA", "name_fr": "Louisiane", "has_income_tax": true, "structure": "taux unique 3%", "sui_new_employer_rate": 0.012, "min_wage_usd": 7.25},
        {"code": "ME", "name_fr": "Maine", "has_income_tax": true, "structure": "3 tranches, 5,8%-7,15%", "sui_new_employer_rate": 0.0254, "extra_items": ["PFML 1% (0,5/0,5)"], "min_wage_usd": 15.10},
        {"code": "MD", "name_fr": "Maryland", "has_income_tax": true, "structure": "9 tranches, 2%-6,5% (+ taxes locales de comte non modelisees)", "sui_new_employer_rate": 0.026, "min_wage_usd": 15.00},
        {"code": "MA", "name_fr": "Massachusetts", "has_income_tax": true, "structure": "taux unique 5% + surtaxe 4% au-dela de 1,1M USD", "sui_new_employer_rate": 0.0242, "extra_items": ["PFML 0,88% (~0,46/0,42)"], "min_wage_usd": 15.00},
        {"code": "MI", "name_fr": "Michigan", "has_income_tax": true, "structure": "taux unique 4,25%", "sui_new_employer_rate": 0.027, "min_wage_usd": 13.73},
        {"code": "MN", "name_fr": "Minnesota", "has_income_tax": true, "structure": "4 tranches, 5,35%-9,85%", "sui_new_employer_rate": 0.024, "extra_items": ["Paid Leave 0,88% (0,44/0,44), nouveau 2026"], "min_wage_usd": 11.41},
        {"code": "MS", "name_fr": "Mississippi", "has_income_tax": true, "structure": "taux unique 4% au-dela de 10 000 USD exoneres", "sui_new_employer_rate": 0.01, "min_wage_usd": 7.25},
        {"code": "MO", "name_fr": "Missouri", "has_income_tax": true, "structure": "8 tranches, 0%-4,7%", "sui_new_employer_rate": 0.02376, "min_wage_usd": 15.00},
        {"code": "MT", "name_fr": "Montana", "has_income_tax": true, "structure": "2 tranches, 4,7%-5,65%", "sui_new_employer_rate": 0.0138, "min_wage_usd": 10.85},
        {"code": "NE", "name_fr": "Nebraska", "has_income_tax": true, "structure": "3 tranches, 2,46%-4,55%", "sui_new_employer_rate": 0.0125, "min_wage_usd": 15.00},
        {"code": "NV", "name_fr": "Nevada", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.03, "min_wage_usd": 12.00},
        {"code": "NH", "name_fr": "New Hampshire", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.017, "min_wage_usd": 7.25},
        {"code": "NJ", "name_fr": "New Jersey", "has_income_tax": true, "structure": "7 tranches, 1,4%-10,75%", "sui_new_employer_rate": 0.033, "extra_items": ["cotisation chomage salariale + DI + FLI"], "min_wage_usd": 15.49},
        {"code": "NM", "name_fr": "Nouveau-Mexique", "has_income_tax": true, "structure": "6 tranches, 1,5%-5,9%", "sui_new_employer_rate": 0.01, "min_wage_usd": 12.00},
        {"code": "NY", "name_fr": "New York", "has_income_tax": true, "structure": "9 tranches, 4%-10,9%", "sui_new_employer_rate": 0.041, "extra_items": ["SDI forfaitaire, PFL 0,432% plafonnee"], "min_wage_usd": 15.50},
        {"code": "NC", "name_fr": "Caroline du Nord", "has_income_tax": true, "structure": "taux unique 3,99%", "sui_new_employer_rate": 0.01, "min_wage_usd": 7.25},
        {"code": "ND", "name_fr": "Dakota du Nord", "has_income_tax": true, "structure": "3 tranches, 0%-2,5% (confiance moyenne sur le seuil superieur)", "sui_new_employer_rate": 0.01, "min_wage_usd": 7.25},
        {"code": "OH", "name_fr": "Ohio", "has_income_tax": true, "structure": "2 tranches, 0%-2,75%", "sui_new_employer_rate": 0.03, "min_wage_usd": 11.00},
        {"code": "OK", "name_fr": "Oklahoma", "has_income_tax": true, "structure": "4 tranches, 0%-4,5%", "sui_new_employer_rate": 0.015, "min_wage_usd": 7.25},
        {"code": "OR", "name_fr": "Oregon", "has_income_tax": true, "structure": "4 tranches, 4,75%-9,9%", "sui_new_employer_rate": 0.024, "extra_items": ["Paid Leave Oregon 1% (0,6/0,4)"], "min_wage_usd": 15.55},
        {"code": "PA", "name_fr": "Pennsylvanie", "has_income_tax": true, "structure": "taux unique 3,07% (+ taxes locales EIT non modelisees)", "sui_new_employer_rate": 0.03822, "extra_items": ["cotisation chomage salariale 0,07%"], "min_wage_usd": 7.25},
        {"code": "RI", "name_fr": "Rhode Island", "has_income_tax": true, "structure": "3 tranches, 3,75%-5,99%", "sui_new_employer_rate": 0.0121, "extra_items": ["TDI salariale 1,1%"], "min_wage_usd": 16.00},
        {"code": "SC", "name_fr": "Caroline du Sud", "has_income_tax": true, "structure": "2 tranches, 1,99%-5,21%", "sui_new_employer_rate": 0.0075, "min_wage_usd": 7.25},
        {"code": "SD", "name_fr": "Dakota du Sud", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.0175, "min_wage_usd": 11.85},
        {"code": "TN", "name_fr": "Tennessee", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.027, "min_wage_usd": 7.25},
        {"code": "TX", "name_fr": "Texas", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.027, "min_wage_usd": 7.25},
        {"code": "UT", "name_fr": "Utah", "has_income_tax": true, "structure": "taux unique 4,45%", "sui_new_employer_rate": 0.011, "min_wage_usd": 7.25},
        {"code": "VT", "name_fr": "Vermont", "has_income_tax": true, "structure": "4 tranches, 3,35%-8,75%", "sui_new_employer_rate": 0.01, "min_wage_usd": 14.42},
        {"code": "VA", "name_fr": "Virginie", "has_income_tax": true, "structure": "4 tranches, 2%-5,75%", "sui_new_employer_rate": 0.025, "min_wage_usd": 12.77},
        {"code": "WA", "name_fr": "État de Washington", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.01, "extra_items": ["PFML 1,13% (0,81/0,32)", "WA Cares salariale 0,58%"], "min_wage_usd": 17.13},
        {"code": "WV", "name_fr": "Virginie-Occidentale", "has_income_tax": true, "structure": "5 tranches, 2,11%-4,58%", "sui_new_employer_rate": 0.027, "min_wage_usd": 8.75},
        {"code": "WI", "name_fr": "Wisconsin", "has_income_tax": true, "structure": "4 tranches, 3,5%-7,65%, deduction forfaitaire degressive selon le revenu", "sui_new_employer_rate": 0.0305, "min_wage_usd": 7.25},
        {"code": "WY", "name_fr": "Wyoming", "has_income_tax": false, "structure": "aucun", "sui_new_employer_rate": 0.0228, "min_wage_usd": 7.25}
    ],
    "profiles_note": "Chaque Etat + DC constitue un profil distinct (state_code), sur le modele du selecteur de cantons suisses. Le module Comparaison agrege les 51 juridictions par pondération démographique (population 2024, US Census Bureau).",
    "limits": [
        "Seul le salaire minimum federal (7,25 USD/heure) est retenu comme repere de reference commun a tous les Etats ; de nombreux Etats/villes fixent des minima bien superieurs (jusqu'a plus de 17 USD/heure a Washington), voir le champ min_wage_usd de chaque Etat.",
        "Les impots locaux sur le revenu (comtes de l'Indiana, du Kentucky, du Maryland ; villes de Pennsylvanie comme Philadelphie ; certains comtes de l'Ohio) ne sont pas modelises alors qu'ils sont significatifs dans plusieurs Etats.",
        "Seul un profil celibataire sans enfant, sans autre revenu, est modelise (pas de credit d'impot pour enfants, pas d'imposition conjointe).",
        "Les taux SUI/SUTA retenus sont les taux standard « nouvel employeur » de chaque Etat, pas les taux experience-rated reels (qui varient fortement selon l'historique de l'employeur).",
        "La reduction potentielle du credit FUTA pour la Californie (et les Iles Vierges americaines) au titre de 2026 n'est pas finalisee avant le 10 novembre 2026 et n'est pas modelisee.",
        "Le bareme complet d'Hawaii (12 tranches) et la deduction du Nouveau-Mexique reposent sur des sources secondaires convergentes mais non verifiees directement contre un document officiel dans le cadre de cette recherche -- confiance moyenne, voir usa_sources_2026.json.",
        "Le Programme de conge familial et medical (PFML) de Virginie a ete adopte en 2026 mais ses cotisations ne debutent qu'en avril 2028 -- non modelise pour cette annee de reference.",
        "Le TFR-equivalent, une retenue de securite sociale forfaitaire additionnelle, une eventuelle assurance maladie privee obligatoire (mandat federal ACA, non fiscal) et les avantages en nature ne sont pas modelises.",
        "Le salaire de reference uniforme (salaire minimum federal, 7,25 USD/heure) place meme le sommet de la grille (6x) autour de 90 480 USD/an, sous le seuil de l'Additional Medicare Tax (200 000 USD) et sous les tranches marginales superieures de la plupart des Etats (Californie, New York, Massachusetts, etc.) : ces lignes sont donc a zero sur toute la grille publiee, non par erreur mais parce que ce salaire de reference ne les atteint jamais."
    ]
}