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      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
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      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence.",
      "notes": "",
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "chart-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.credits.mortgage_interest_max.2025-01-01",
      "rule_key": "paye.credits",
      "parameter_key": "mortgage_interest_max",
      "category_id": "paye",
      "label": "Revenue chart tax credits and limits — mortgage interest max",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "paye.credits",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "1250",
      "unit": "eur",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence.",
      "notes": "",
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
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      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "chart-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.allowances.incapacitated_carer_max.2025-01-01",
      "rule_key": "paye.allowances",
      "parameter_key": "incapacitated_carer_max",
      "category_id": "paye",
      "label": "Revenue chart allowances — incapacitated carer max",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "paye.allowances",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "75000",
      "unit": "eur",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Allowances reduce eligible taxable income; these are not tax credits.",
      "notes": "",
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "chart-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.allowances.guide_dog.2025-01-01",
      "rule_key": "paye.allowances",
      "parameter_key": "guide_dog",
      "category_id": "paye",
      "label": "Revenue chart allowances — guide dog",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "paye.allowances",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Allowances reduce eligible taxable income; these are not tax credits.",
      "notes": "",
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "chart-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
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      "rule_key": "paye.other_chart",
      "parameter_key": "schedule_f_withholding",
      "category_id": "paye",
      "label": "Revenue chart investment taxes — schedule f withholding",
      "tax_year": "2025",
      "regime_id": "investment_reference",
      "context_id": "paye.other_chart",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "25",
      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "",
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax Rate: Schedule F; maximum liability on deposit interest",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "chart-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.other_chart.deposit_interest_max.2025-01-01",
      "rule_key": "paye.other_chart",
      "parameter_key": "deposit_interest_max",
      "category_id": "paye",
      "label": "Revenue chart investment taxes — deposit interest max",
      "tax_year": "2025",
      "regime_id": "investment_reference",
      "context_id": "paye.other_chart",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "33",
      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "",
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax Rate: Schedule F; maximum liability on deposit interest",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "chart-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.standard_rate.2025-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "standard_rate",
      "category_id": "paye",
      "label": "Emergency PAYE parameters — standard rate",
      "tax_year": "2025",
      "regime_id": "emergency",
      "context_id": "paye.emergency",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "weekly",
      "assessment_basis": "emergency",
      "selection_date_basis": "employment_elapsed_period",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "emergency_paye",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
      "source_id": "emergency-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/emergency-tax/emergency-tax-rules.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-04-24a-20250109162709.pdf",
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      "source_section": "2025 emergency-tax manual, normal emergency rules and weekly example",
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      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "emergency-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.higher_rate.2025-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "higher_rate",
      "category_id": "paye",
      "label": "Emergency PAYE parameters — higher rate",
      "tax_year": "2025",
      "regime_id": "emergency",
      "context_id": "paye.emergency",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "weekly",
      "assessment_basis": "emergency",
      "selection_date_basis": "employment_elapsed_period",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
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      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "emergency_paye",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/emergency-tax/emergency-tax-rules.aspx",
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      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "emergency-2025",
      "legal_checked_at": "2026-10-08",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.weekly_band.2025-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "weekly_band",
      "category_id": "paye",
      "label": "Emergency PAYE parameters — weekly band",
      "tax_year": "2025",
      "regime_id": "emergency",
      "context_id": "paye.emergency",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "earnings_base_id": "income_tax_taxable_pay",
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      "assessment_basis": "emergency",
      "selection_date_basis": "employment_elapsed_period",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
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      "age_lower": "",
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      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/emergency-tax/emergency-tax-rules.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-04-24a-20250109162709.pdf",
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      "legal_source_id": "emergency-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.initial_weeks.2025-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "initial_weeks",
      "category_id": "paye",
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      "tax_year": "2025",
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      "context_id": "paye.emergency",
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      "earnings_base_id": "income_tax_taxable_pay",
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      "assessment_basis": "emergency",
      "selection_date_basis": "employment_elapsed_period",
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      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
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      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "legal_source_id": "emergency-2025",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.credit.2025-01-01",
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      "parameter_key": "credit",
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      "tax_year": "2025",
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      "calculation_method_id": "emergency_paye",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
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      "source_page": "1",
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      "earnings_base_id": "usc_chargeable_income",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
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      "band_lower": "",
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      "prsi_class": "",
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      "payer": "taxpayer",
      "assessment_category": "",
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      "income_type": "",
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      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
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      "document_url": "https://www.revenue.ie/en/corporate/press-office/budget-information/previous-years/2025/budget-summary.pdf",
      "source_page": "1",
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    {
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      "pension_scheme": "",
      "income_type": "",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "https://www.revenue.ie/en/corporate/press-office/budget-information/previous-years/2025/budget-summary.pdf",
      "source_page": "1",
      "source_section": "Budget 2025 standard USC table; 2025 column",
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    {
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      "value": "27382",
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      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
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      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
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      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "https://www.revenue.ie/en/corporate/press-office/budget-information/previous-years/2025/budget-summary.pdf",
      "source_page": "1",
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      "pension_scheme": "",
      "income_type": "",
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      "age_lower": "",
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      "prsi_class": "",
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      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
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      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
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      "document_url": "https://www.revenue.ie/en/corporate/press-office/budget-information/previous-years/2025/budget-summary.pdf",
      "source_page": "1",
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    },
    {
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      "age_lower": "",
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      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Total USC-chargeable income at or below the exemption limit is exempt; above it USC applies to all chargeable income.",
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      "source_id": "exempt-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18d/18D-00-01-20250214150119.pdf",
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      "source_section": "Exemption limits",
      "verified_by": "Codex native 2025 source review",
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      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
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    {
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      "income_type": "",
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      "conditions": "Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.",
      "notes": "Source discrepancy: the archived February 2025 USC manual section 4.1 contains cessation wording from 2025, while section 13 confirms continuation through the end of 2025. Revenue eBrief 269/23 and Budget 2024 support the extension through 2025. The supported reduced-USC amounts and eligibility conditions are unchanged.",
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      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"lte\",\"ref\":\"usc.reduced.income_limit\"},{\"any\":[{\"field\":\"age\",\"op\":\"gte\",\"ref\":\"usc.reduced.age_limit\"},{\"field\":\"full_medical_card\",\"op\":\"eq\",\"value\":true}]}]}",
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      "prsi_class": "",
      "prsi_subclass": "",
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      "source_url": "https://www.revenue.ie/en/tax-professionals/ebrief/2023/no-2692023.aspx",
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      "age_lower": "",
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      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
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      "pension_scheme": "",
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      "verified_by": "Codex native 2025 source review",
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      "prsi_class": "",
      "prsi_subclass": "",
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      "pension_scheme": "",
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      "pension_scheme": "",
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    },
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
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      "income_type": "sheltered_property_income",
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      "conditions": "Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward.",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
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    },
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      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band.",
      "notes": "",
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    },
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      "source_id": "sw14-2025",
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    },
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      "conditions": "Church of Ireland ministers; DSP special collection.",
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    },
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      "source_id": "sw14-2025",
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    },
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      "notes": "",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "S",
      "prsi_subclass": "",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory).",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "15,18",
      "source_section": "Class S annual self-assessment",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.S.annual.minimum.2025-01-01",
      "rule_key": "prsi.S.annual",
      "parameter_key": "minimum",
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      "label": "Class S annual self-assessment — minimum",
      "tax_year": "2025",
      "regime_id": "self_assessment",
      "context_id": "prsi.S.annual",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "650",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_blended",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "S",
      "prsi_subclass": "",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory).",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "15,18",
      "source_section": "Class S annual self-assessment",
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      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
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    },
    {
      "record_id": "prsi.S.annual.liability_threshold.2025-01-01",
      "rule_key": "prsi.S.annual",
      "parameter_key": "liability_threshold",
      "category_id": "prsi",
      "label": "Class S annual self-assessment — liability threshold",
      "tax_year": "2025",
      "regime_id": "self_assessment",
      "context_id": "prsi.S.annual",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
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      "selection_date_basis": "tax_year",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_blended",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "S",
      "prsi_subclass": "",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory).",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "15,18",
      "source_section": "Class S annual self-assessment",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.K.annual.rate.2025-01-01",
      "rule_key": "prsi.K.annual",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "Class K annual self-assessment — rate",
      "tax_year": "2025",
      "regime_id": "self_assessment",
      "context_id": "prsi.K.annual",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "4.125",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
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      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_rate_minimum",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "K",
      "prsi_subclass": "K9",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "12",
      "source_section": "Class K annual self-assessment",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
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      "rule_key": "prsi.K.annual",
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      "category_id": "prsi",
      "label": "Class K annual self-assessment — minimum",
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      "regime_id": "self_assessment",
      "context_id": "prsi.K.annual",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "650",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_rate_minimum",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "K",
      "prsi_subclass": "K9",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "12",
      "source_section": "Class K annual self-assessment",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A.credit.lower.2025-01-01",
      "rule_key": "prsi.A.credit",
      "parameter_key": "lower",
      "category_id": "prsi",
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      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "4",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
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      "correction_of_record_id": ""
    },
    {
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      "rule_key": "prsi.A.credit",
      "parameter_key": "upper",
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      "tax_year": "2025",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "4",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
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      "correction_of_record_id": ""
    },
    {
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      "parameter_key": "maximum",
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      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
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      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
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      "calculation_method_id": "tapered_credit",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
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      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
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      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "4",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
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      "correction_of_record_id": ""
    },
    {
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      "rule_key": "prsi.A.credit",
      "parameter_key": "divisor",
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      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "6",
      "unit": "ratio",
      "earnings_base_id": "prsi_reckonable_earnings",
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      "selection_date_basis": "payment_date",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "4",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
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      "correction_of_record_id": ""
    },
    {
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      "rule_key": "prsi.H.credit",
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      "category_id": "prsi",
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      "tax_year": "2025",
      "regime_id": "ordinary",
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      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
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      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
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      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "10",
      "source_section": "Class H tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.H.credit.upper.2025-01-01",
      "rule_key": "prsi.H.credit",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "Class H tapered weekly credit — upper",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.H.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "424",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "10",
      "source_section": "Class H tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.H.credit.maximum.2025-01-01",
      "rule_key": "prsi.H.credit",
      "parameter_key": "maximum",
      "category_id": "prsi",
      "label": "Class H tapered weekly credit — maximum",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.H.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "12",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "10",
      "source_section": "Class H tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.H.credit.divisor.2025-01-01",
      "rule_key": "prsi.H.credit",
      "parameter_key": "divisor",
      "category_id": "prsi",
      "label": "Class H tapered weekly credit — divisor",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.H.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "6",
      "unit": "ratio",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "10",
      "source_section": "Class H tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.E.credit.lower.2025-01-01",
      "rule_key": "prsi.E.credit",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class E tapered weekly credit — lower",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.E.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "352.01",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit_reference",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "E",
      "prsi_subclass": "E1",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "9",
      "source_section": "Class E tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.E.credit.upper.2025-01-01",
      "rule_key": "prsi.E.credit",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "Class E tapered weekly credit — upper",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.E.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "412",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit_reference",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "E",
      "prsi_subclass": "E1",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "9",
      "source_section": "Class E tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.E.credit.maximum.2025-01-01",
      "rule_key": "prsi.E.credit",
      "parameter_key": "maximum",
      "category_id": "prsi",
      "label": "Class E tapered weekly credit — maximum",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.E.credit",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "10",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit_reference",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "E",
      "prsi_subclass": "E1",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "9",
      "source_section": "Class E tapered weekly credit",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.minimum_age.2025-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "minimum_age",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — minimum age",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "16",
      "unit": "years",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.pension_age.2025-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "pension_age",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — pension age",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "66",
      "unit": "years",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.maximum_age.2025-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "maximum_age",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — maximum age",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "70",
      "unit": "years",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.class_a_minimum_weekly.2025-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "class_a_minimum_weekly",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — class a minimum weekly",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "38",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.special.share_remuneration_employer_rate.2025-01-01",
      "rule_key": "prsi.special",
      "parameter_key": "share_remuneration_employer_rate",
      "category_id": "prsi",
      "label": "PRSI special earnings treatments — share remuneration employer rate",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.special",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "19–20",
      "source_section": "PRSI special earnings treatments",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.special.national_training_fund_included.2025-01-01",
      "rule_key": "prsi.special",
      "parameter_key": "national_training_fund_included",
      "category_id": "prsi",
      "label": "PRSI special earnings treatments — national training fund included",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.special",
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      "effective_to": "2026-01-01",
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      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "19–20",
      "source_section": "PRSI special earnings treatments",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.high.rate.2025-01-01",
      "rule_key": "prsi.voluntary.high",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "Voluntary PRSI high — rate",
      "tax_year": "2025",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.high",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "6.6",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI high",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "voluntary-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
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      "record_id": "prsi.voluntary.high.minimum.2025-01-01",
      "rule_key": "prsi.voluntary.high",
      "parameter_key": "minimum",
      "category_id": "prsi",
      "label": "Voluntary PRSI high — minimum",
      "tax_year": "2025",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.high",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "500",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI high",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "voluntary-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.low.rate.2025-01-01",
      "rule_key": "prsi.voluntary.low",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "Voluntary PRSI low — rate",
      "tax_year": "2025",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.low",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "2.6",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI low",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "voluntary-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
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      "rule_key": "prsi.voluntary.low",
      "parameter_key": "minimum",
      "category_id": "prsi",
      "label": "Voluntary PRSI low — minimum",
      "tax_year": "2025",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.low",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "250",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI low",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "voluntary-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.special.annual_payment.2025-01-01",
      "rule_key": "prsi.voluntary.special",
      "parameter_key": "annual_payment",
      "category_id": "prsi",
      "label": "Voluntary PRSI former Class S — annual payment",
      "tax_year": "2025",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.special",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "650",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Former Class S, subject to admission conditions.",
      "notes": "",
      "source_id": "voluntary-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI former Class S",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "voluntary-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.fortnightly.lower.2025-01-01",
      "rule_key": "prsi.A0.bounds.fortnightly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "A0 fortnightly subclass limits — lower",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.fortnightly",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "76",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "fortnightly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "76",
      "band_upper": "704",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "16–17",
      "source_section": "A0 fortnightly subclass limits",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.fortnightly.upper.2025-01-01",
      "rule_key": "prsi.A0.bounds.fortnightly",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "A0 fortnightly subclass limits — upper",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.fortnightly",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "fortnightly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
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      "conditions_json": "{\"all\":[]}",
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      "band_upper": "704",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "16–17",
      "source_section": "A0 fortnightly subclass limits",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.monthly.lower.2025-01-01",
      "rule_key": "prsi.A0.bounds.monthly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "A0 monthly subclass limits — lower",
      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.monthly",
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      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "monthly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
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      "band_upper_state": "finite",
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      "age_upper_state": "not_applicable",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
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      "band_upper": "1525",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "16–17",
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      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.monthly.upper.2025-01-01",
      "rule_key": "prsi.A0.bounds.monthly",
      "parameter_key": "upper",
      "category_id": "prsi",
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      "tax_year": "2025",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.monthly",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "1525",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "monthly",
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      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
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      "band_upper": "1525",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
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      "source_page": "",
      "source_section": "2025 USC manual: section 12 exempt payments/income",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
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      "legal_checked_at": "2026-10-08",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.exempt.rent_room.rate.2025-01-01",
      "rule_key": "usc.exempt.rent_room",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying rent-a-room relief income — rate",
      "tax_year": "2025",
      "regime_id": "exempt_income",
      "context_id": "usc.exempt.rent_room",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "percent",
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      "legal_status": "enacted",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "rent_room",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
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      "source_section": "2025 USC manual: section 12 exempt payments/income",
      "verified_by": "Codex native 2025 source review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
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      "legal_checked_at": "2026-10-08",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.exempt.scholarships.rate.2025-01-01",
      "rule_key": "usc.exempt.scholarships",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying scholarship income — rate",
      "tax_year": "2025",
      "regime_id": "exempt_income",
      "context_id": "usc.exempt.scholarships",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "age_lower": "",
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      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "scholarships",
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      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18d/18D-00-01-20250214150119.pdf",
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      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
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    },
    {
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      "rule_key": "usc.exempt.avc_access",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying pre-retirement AVC access — rate",
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      "regime_id": "exempt_income",
      "context_id": "usc.exempt.avc_access",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "avc_access",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
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      "source_section": "2025 USC manual: section 12 exempt payments/income",
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      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "exempt-2025",
      "legal_checked_at": "2026-10-08",
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    },
    {
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      "rule_key": "prsi.P.bounds.weekly",
      "parameter_key": "lower",
      "category_id": "prsi",
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      "tax_year": "2025",
      "regime_id": "optional_fisher",
      "context_id": "prsi.P.bounds.weekly",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "P",
      "prsi_subclass": "P",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "16",
      "source_section": "Class P weekly reporting threshold",
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      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
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      "legal_checked_at": "2026-10-08",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.P.bounds.fortnightly.lower.2025-01-01",
      "rule_key": "prsi.P.bounds.fortnightly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class P fortnightly reporting threshold — lower",
      "tax_year": "2025",
      "regime_id": "optional_fisher",
      "context_id": "prsi.P.bounds.fortnightly",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "96",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "fortnightly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "P",
      "prsi_subclass": "P",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "source_page": "16",
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      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "sw14-2025",
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    },
    {
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      "rule_key": "prsi.P.bounds.monthly",
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      "regime_id": "optional_fisher",
      "context_id": "prsi.P.bounds.monthly",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "208",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "monthly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
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      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
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      "calculation_method_id": "parameter",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "P",
      "prsi_subclass": "P",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.",
      "notes": "",
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
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      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
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    },
    {
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      "parameter_key": "hourly_rate",
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      "tax_year": "2025",
      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.under18",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
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      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
      "pay_frequency": "hourly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "18",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employment",
      "subtype": "",
      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
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      "source_id": "wrc-2025",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/previous-rates-of-pay-under-the-national-minimum-wage.html",
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      "regime_id": "national_minimum_wage",
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      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
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      "age_lower": "18",
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      "payer": "employer",
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      "pension_scheme": "",
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      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
      "notes": "80% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset.",
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      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/previous-rates-of-pay-under-the-national-minimum-wage.html",
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    },
    {
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      "rule_key": "minimum-wage.age19",
      "parameter_key": "hourly_rate",
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      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.age19",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "12.15",
      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
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      "selection_date_basis": "payment_date",
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      "band_upper": "",
      "age_lower": "19",
      "age_upper": "20",
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      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employment",
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      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
      "notes": "90% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset.",
      "source_id": "wrc-2025",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/previous-rates-of-pay-under-the-national-minimum-wage.html",
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      "verified_by": "Codex native WRC and statutory-order review",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "minimum-wage.adult20plus.hourly_rate.2025-01-01",
      "rule_key": "minimum-wage.adult20plus",
      "parameter_key": "hourly_rate",
      "category_id": "minimum-wage",
      "label": "National minimum hourly wage — age 20 and over",
      "tax_year": "2025",
      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.adult20plus",
      "effective_from": "2025-01-01",
      "effective_to": "2026-01-01",
      "value": "13.50",
      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
      "pay_frequency": "hourly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "finite",
      "age_upper_state": "unbounded",
      "lower_inclusive": "true",
      "upper_inclusive": "false",
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      "prsi_class": "",
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      "assessment_category": "",
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      "parameter_key": "single_parent",
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      "band_upper": "",
      "age_lower": "",
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      "prsi_class": "",
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      "assessment_category": "",
      "pension_scheme": "",
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      "document_url": "",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
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      "assessment_category": "",
      "pension_scheme": "",
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      "source_page": "",
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      "parameter_key": "married_base",
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      "prsi_class": "",
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      "assessment_category": "",
      "pension_scheme": "",
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      "legal_source_id": "chart",
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      "correction_of_record_id": ""
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      "parameter_key": "personal",
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      "prsi_class": "",
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      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
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      "source_page": "",
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      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
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    },
    {
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      "verification_pass_id": "2026-10-05-second-source-pass",
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    },
    {
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      "rule_key": "paye.credits",
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      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence.",
      "notes": "",
      "source_id": "chart",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.credits.mortgage_interest_max.2026-01-01",
      "rule_key": "paye.credits",
      "parameter_key": "mortgage_interest_max",
      "category_id": "paye",
      "label": "Revenue chart tax credits and limits — mortgage interest max",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "paye.credits",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "unit": "eur",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence.",
      "notes": "",
      "source_id": "chart",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.allowances.incapacitated_carer_max.2026-01-01",
      "rule_key": "paye.allowances",
      "parameter_key": "incapacitated_carer_max",
      "category_id": "paye",
      "label": "Revenue chart allowances — incapacitated carer max",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "paye.allowances",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "75000",
      "unit": "eur",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Allowances reduce eligible taxable income; these are not tax credits.",
      "notes": "",
      "source_id": "chart",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.allowances.guide_dog.2026-01-01",
      "rule_key": "paye.allowances",
      "parameter_key": "guide_dog",
      "category_id": "paye",
      "label": "Revenue chart allowances — guide dog",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "paye.allowances",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "unit": "eur",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Allowances reduce eligible taxable income; these are not tax credits.",
      "notes": "",
      "source_id": "chart",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax credits, allowances and reliefs",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.other_chart.schedule_f_withholding.2026-01-01",
      "rule_key": "paye.other_chart",
      "parameter_key": "schedule_f_withholding",
      "category_id": "paye",
      "label": "Revenue chart investment taxes — schedule f withholding",
      "tax_year": "2026",
      "regime_id": "investment_reference",
      "context_id": "paye.other_chart",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "25",
      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "",
      "source_id": "chart",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Tax Rate: Schedule F; maximum liability on deposit interest",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.other_chart.deposit_interest_max.2026-01-01",
      "rule_key": "paye.other_chart",
      "parameter_key": "deposit_interest_max",
      "category_id": "paye",
      "label": "Revenue chart investment taxes — deposit interest max",
      "tax_year": "2026",
      "regime_id": "investment_reference",
      "context_id": "paye.other_chart",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "33",
      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "",
      "source_id": "chart",
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      "document_url": "",
      "source_page": "",
      "source_section": "Tax Rate: Schedule F; maximum liability on deposit interest",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "chart",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.standard_rate.2026-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "standard_rate",
      "category_id": "paye",
      "label": "Emergency PAYE parameters — standard rate",
      "tax_year": "2026",
      "regime_id": "emergency",
      "context_id": "paye.emergency",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "unit": "percent",
      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "weekly",
      "assessment_basis": "emergency",
      "selection_date_basis": "employment_elapsed_period",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
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      "calculation_method_id": "emergency_paye",
      "review_status": "reviewed",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "document_url": "",
      "source_page": "",
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      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
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      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.higher_rate.2026-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "higher_rate",
      "category_id": "paye",
      "label": "Emergency PAYE parameters — higher rate",
      "tax_year": "2026",
      "regime_id": "emergency",
      "context_id": "paye.emergency",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "weekly",
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      "upper_inclusive": "not_applicable",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "document_url": "",
      "source_page": "",
      "source_section": "Emergency PAYE parameters",
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      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "emergency",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.weekly_band.2026-01-01",
      "rule_key": "paye.emergency",
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      "tax_year": "2026",
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      "context_id": "paye.emergency",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "earnings_base_id": "income_tax_taxable_pay",
      "pay_frequency": "weekly",
      "assessment_basis": "emergency",
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      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "source_page": "",
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      "verification_pass_id": "2026-10-05-second-source-pass",
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      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
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      "tax_year": "2026",
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      "context_id": "paye.emergency",
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      "earnings_base_id": "income_tax_taxable_pay",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "document_url": "",
      "source_page": "",
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      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "paye.emergency.credit.2026-01-01",
      "rule_key": "paye.emergency",
      "parameter_key": "credit",
      "category_id": "paye",
      "label": "Emergency PAYE parameters — credit",
      "tax_year": "2026",
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      "context_id": "paye.emergency",
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      "effective_to": "2027-01-01",
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      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "emergency_paye",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits.",
      "notes": "",
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      "document_url": "",
      "source_page": "",
      "source_section": "Emergency PAYE parameters",
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      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "emergency",
      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band1_rate.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band1_rate",
      "category_id": "usc",
      "label": "Standard USC bands — band1 rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0.5",
      "unit": "percent",
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      "selection_date_basis": "tax_year",
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      "age_lower_state": "not_applicable",
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      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
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      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band1_ceiling.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band1_ceiling",
      "category_id": "usc",
      "label": "Standard USC bands — band1 ceiling",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
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      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "standard",
      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band2_rate.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band2_rate",
      "category_id": "usc",
      "label": "Standard USC bands — band2 rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "2",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "standard",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band2_ceiling.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band2_ceiling",
      "category_id": "usc",
      "label": "Standard USC bands — band2 ceiling",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "28700",
      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "standard",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band3_rate.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band3_rate",
      "category_id": "usc",
      "label": "Standard USC bands — band3 rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "3",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "standard",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band3_ceiling.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band3_ceiling",
      "category_id": "usc",
      "label": "Standard USC bands — band3 ceiling",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "70044",
      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "standard",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.standard.band4_rate.2026-01-01",
      "rule_key": "usc.standard",
      "parameter_key": "band4_rate",
      "category_id": "usc",
      "label": "Standard USC bands — band4 rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "usc.standard",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "8",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Marginal bands, cumulative ceilings; 13,000 exemption applies before bands.",
      "notes": "",
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "2026 standard rates and thresholds",
      "verified_by": "Codex native source review",
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      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "standard",
      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
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      "parameter_key": "income_limit",
      "category_id": "usc",
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      "regime_id": "ordinary",
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      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "earnings_base_id": "usc_chargeable_income",
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      "selection_date_basis": "tax_year",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Total USC-chargeable income at or below the exemption limit is exempt; above it USC applies to all chargeable income.",
      "notes": "",
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Exemption limits",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "exempt",
      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
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      "parameter_key": "rate_low",
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      "assessment_basis": "annual_assessment",
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      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"lte\",\"ref\":\"usc.reduced.income_limit\"},{\"any\":[{\"field\":\"age\",\"op\":\"gte\",\"ref\":\"usc.reduced.age_limit\"},{\"field\":\"full_medical_card\",\"op\":\"eq\",\"value\":true}]}]}",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.",
      "notes": "",
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      "source_page": "",
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      "verification_pass_id": "2026-10-05-second-source-pass",
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    },
    {
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      "earnings_base_id": "usc_chargeable_income",
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      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"lte\",\"ref\":\"usc.reduced.income_limit\"},{\"any\":[{\"field\":\"age\",\"op\":\"gte\",\"ref\":\"usc.reduced.age_limit\"},{\"field\":\"full_medical_card\",\"op\":\"eq\",\"value\":true}]}]}",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
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      "conditions": "Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.",
      "notes": "",
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      "source_page": "",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.reduced.split_limit.2026-01-01",
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      "context_id": "usc.reduced",
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      "effective_to": "2027-01-01",
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      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "year_end_age",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"lte\",\"ref\":\"usc.reduced.income_limit\"},{\"any\":[{\"field\":\"age\",\"op\":\"gte\",\"ref\":\"usc.reduced.age_limit\"},{\"field\":\"full_medical_card\",\"op\":\"eq\",\"value\":true}]}]}",
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      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.",
      "notes": "",
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      "source_page": "",
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      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "reduced",
      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.reduced.income_limit.2026-01-01",
      "rule_key": "usc.reduced",
      "parameter_key": "income_limit",
      "category_id": "usc",
      "label": "Reduced USC — income limit",
      "tax_year": "2026",
      "regime_id": "reduced",
      "context_id": "usc.reduced",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "60000",
      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "year_end_age",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"lte\",\"ref\":\"usc.reduced.income_limit\"},{\"any\":[{\"field\":\"age\",\"op\":\"gte\",\"ref\":\"usc.reduced.age_limit\"},{\"field\":\"full_medical_card\",\"op\":\"eq\",\"value\":true}]}]}",
      "calculation_method_id": "reduced_usc",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.",
      "notes": "",
      "source_id": "reduced",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/reduced-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Reduced USC",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "reduced",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.reduced.age_limit.2026-01-01",
      "rule_key": "usc.reduced",
      "parameter_key": "age_limit",
      "category_id": "usc",
      "label": "Reduced USC — age limit",
      "tax_year": "2026",
      "regime_id": "reduced",
      "context_id": "usc.reduced",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "70",
      "unit": "years",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "year_end_age",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"lte\",\"ref\":\"usc.reduced.income_limit\"},{\"any\":[{\"field\":\"age\",\"op\":\"gte\",\"ref\":\"usc.reduced.age_limit\"},{\"field\":\"full_medical_card\",\"op\":\"eq\",\"value\":true}]}]}",
      "calculation_method_id": "reduced_usc",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.",
      "notes": "",
      "source_id": "reduced",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/reduced-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Reduced USC",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "reduced",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.emergency.rate.2026-01-01",
      "rule_key": "usc.emergency",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Emergency USC — rate",
      "tax_year": "2026",
      "regime_id": "emergency",
      "context_id": "usc.emergency",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "8",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "emergency",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "whole_income",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Flat rate on all income when emergency USC applies.",
      "notes": "",
      "source_id": "emergency",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/emergency-tax/emergency-tax-rules.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Emergency USC",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "emergency",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.non_paye_surcharge.rate.2026-01-01",
      "rule_key": "usc.non_paye_surcharge",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Non-PAYE income surcharge — rate",
      "tax_year": "2026",
      "regime_id": "non_paye_surcharge",
      "context_id": "usc.non_paye_surcharge",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "3",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"non_paye_income\",\"op\":\"gt\",\"ref\":\"usc.non_paye_surcharge.threshold\"}]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "non_paye",
      "subtype": "",
      "conditions": "Additional charge on non-PAYE income above the threshold, alongside standard USC.",
      "notes": "",
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Non-PAYE income surcharge",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "other",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.non_paye_surcharge.threshold.2026-01-01",
      "rule_key": "usc.non_paye_surcharge",
      "parameter_key": "threshold",
      "category_id": "usc",
      "label": "Non-PAYE income surcharge — threshold",
      "tax_year": "2026",
      "regime_id": "non_paye_surcharge",
      "context_id": "usc.non_paye_surcharge",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "100000",
      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"non_paye_income\",\"op\":\"gt\",\"ref\":\"usc.non_paye_surcharge.threshold\"}]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "non_paye",
      "subtype": "",
      "conditions": "Additional charge on non-PAYE income above the threshold, alongside standard USC.",
      "notes": "",
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Non-PAYE income surcharge",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "other",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.bank_bonus.rate.2026-01-01",
      "rule_key": "usc.bank_bonus",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Specified supported-bank bonuses — rate",
      "tax_year": "2026",
      "regime_id": "bank_bonus",
      "context_id": "usc.bank_bonus",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "45",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"gt\",\"ref\":\"usc.bank_bonus.threshold\"}]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "specified_bank_bonus",
      "subtype": "",
      "conditions": "For qualifying bonuses above annual threshold: 45% on full bonus, not only excess. Applies only to specified government-supported institutions.",
      "notes": "",
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Specified supported-bank bonuses",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "other",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.bank_bonus.threshold.2026-01-01",
      "rule_key": "usc.bank_bonus",
      "parameter_key": "threshold",
      "category_id": "usc",
      "label": "Specified supported-bank bonuses — threshold",
      "tax_year": "2026",
      "regime_id": "bank_bonus",
      "context_id": "usc.bank_bonus",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "20000",
      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"income\",\"op\":\"gt\",\"ref\":\"usc.bank_bonus.threshold\"}]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "specified_bank_bonus",
      "subtype": "",
      "conditions": "For qualifying bonuses above annual threshold: 45% on full bonus, not only excess. Applies only to specified government-supported institutions.",
      "notes": "",
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Specified supported-bank bonuses",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "other",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.property_surcharge.rate.2026-01-01",
      "rule_key": "usc.property_surcharge",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Property relief surcharge — rate",
      "tax_year": "2026",
      "regime_id": "property_surcharge",
      "context_id": "usc.property_surcharge",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "5",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"gross_income\",\"op\":\"gte\",\"ref\":\"usc.property_surcharge.gross_income_threshold\"}]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "sheltered_property_income",
      "subtype": "",
      "conditions": "Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward.",
      "notes": "",
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Property relief surcharge",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "other",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.property_surcharge.gross_income_threshold.2026-01-01",
      "rule_key": "usc.property_surcharge",
      "parameter_key": "gross_income_threshold",
      "category_id": "usc",
      "label": "Property relief surcharge — gross income threshold",
      "tax_year": "2026",
      "regime_id": "property_surcharge",
      "context_id": "usc.property_surcharge",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "100000",
      "unit": "eur",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[{\"field\":\"gross_income\",\"op\":\"gte\",\"ref\":\"usc.property_surcharge.gross_income_threshold\"}]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "sheltered_property_income",
      "subtype": "",
      "conditions": "Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward.",
      "notes": "",
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Property relief surcharge",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "other",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.employee.rate.2026-01-01",
      "rule_key": "prsi.A0.employee",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "A / A0 employee (January–September) — rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.employee",
      "effective_from": "2026-01-01",
      "effective_to": "2026-10-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "whole_income",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "38",
      "band_upper": "352",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "No employee contribution at this ordinary Class A0 income band. Employer contributions are shown in their own records.",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "4",
      "source_section": "A / A0 employee (January–September)",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.employer.rate.2026-01-01",
      "rule_key": "prsi.A0.employer",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "A / A0 employer (January–September) — rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.employer",
      "effective_from": "2026-01-01",
      "effective_to": "2026-10-01",
      "value": "9",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "whole_income",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "38",
      "band_upper": "352",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "Directly downloaded current webpage and SW14 printed p5 agree on October 9.15%. An earlier search excerpt was stale; no live source conflict remains.",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "4",
      "source_section": "A / A0 employer (January–September)",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
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      "legal_checked_at": "2026-10-05",
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    },
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      "rule_key": "prsi.A0.employee",
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      "label": "A / A0 employee (October–December) — rate",
      "tax_year": "2026",
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      "effective_to": "2027-01-01",
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      "upper_inclusive": "true",
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      "band_upper": "352",
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      "age_upper": "",
      "prsi_class": "A",
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      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "No employee contribution at this ordinary Class A0 income band. Employer contributions are shown in their own records.",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "5",
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      "verified_at": "2026-10-05",
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      "age_upper": "",
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      "income_type": "",
      "subtype": "",
      "conditions": "",
      "notes": "Directly downloaded current webpage and SW14 printed p5 agree on October 9.15%. An earlier search excerpt was stale; no live source conflict remains.",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
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      "pension_scheme": "",
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      "subtype": "",
      "conditions": "Tapered Class A credit applies.",
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      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
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      "age_upper": "",
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      "pension_scheme": "",
      "income_type": "",
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      "conditions": "Tapered Class A credit applies.",
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      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
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      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
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      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
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      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
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      "notes": "",
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      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
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      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_blended",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "S",
      "prsi_subclass": "",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory).",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "15,18",
      "source_section": "Class S annual self-assessment",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.S.annual.liability_threshold.2026-01-01",
      "rule_key": "prsi.S.annual",
      "parameter_key": "liability_threshold",
      "category_id": "prsi",
      "label": "Class S annual self-assessment — liability threshold",
      "tax_year": "2026",
      "regime_id": "self_assessment",
      "context_id": "prsi.S.annual",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "5000",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_blended",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "S",
      "prsi_subclass": "",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory).",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "15,18",
      "source_section": "Class S annual self-assessment",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.K.annual.rate.2026-01-01",
      "rule_key": "prsi.K.annual",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "Class K annual self-assessment — rate",
      "tax_year": "2026",
      "regime_id": "self_assessment",
      "context_id": "prsi.K.annual",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "4.2375",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "annual_rate_minimum",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "K",
      "prsi_subclass": "K9",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "13",
      "source_section": "Class K annual self-assessment",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.K.annual.minimum.2026-01-01",
      "rule_key": "prsi.K.annual",
      "parameter_key": "minimum",
      "category_id": "prsi",
      "label": "Class K annual self-assessment — minimum",
      "tax_year": "2026",
      "regime_id": "self_assessment",
      "context_id": "prsi.K.annual",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "650",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
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      "age_lower_state": "not_applicable",
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      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
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      "calculation_method_id": "annual_rate_minimum",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "K",
      "prsi_subclass": "K9",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "13",
      "source_section": "Class K annual self-assessment",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A.credit.lower.2026-01-01",
      "rule_key": "prsi.A.credit",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class A tapered weekly credit — lower",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "352.01",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A.credit.upper.2026-01-01",
      "rule_key": "prsi.A.credit",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "Class A tapered weekly credit — upper",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "424",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
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    },
    {
      "record_id": "prsi.A.credit.maximum.2026-01-01",
      "rule_key": "prsi.A.credit",
      "parameter_key": "maximum",
      "category_id": "prsi",
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      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "12",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
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      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
      "source_section": "Class A tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
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    },
    {
      "record_id": "prsi.A.credit.divisor.2026-01-01",
      "rule_key": "prsi.A.credit",
      "parameter_key": "divisor",
      "category_id": "prsi",
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      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "6",
      "unit": "ratio",
      "earnings_base_id": "prsi_reckonable_earnings",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "AX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
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      "verified_by": "Codex native source review",
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    },
    {
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      "rule_key": "prsi.H.credit",
      "parameter_key": "lower",
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      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
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      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
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    },
    {
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      "rule_key": "prsi.H.credit",
      "parameter_key": "upper",
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      "earnings_base_id": "prsi_reckonable_earnings",
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      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
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      "income_type": "",
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      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
      "source_section": "Class H tapered weekly credit",
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      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
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    },
    {
      "record_id": "prsi.H.credit.maximum.2026-01-01",
      "rule_key": "prsi.H.credit",
      "parameter_key": "maximum",
      "category_id": "prsi",
      "label": "Class H tapered weekly credit — maximum",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.H.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "12",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
      "source_section": "Class H tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.H.credit.divisor.2026-01-01",
      "rule_key": "prsi.H.credit",
      "parameter_key": "divisor",
      "category_id": "prsi",
      "label": "Class H tapered weekly credit — divisor",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.H.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "6",
      "unit": "ratio",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "H",
      "prsi_subclass": "HX",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1–3",
      "source_section": "Class H tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.E.credit.lower.2026-01-01",
      "rule_key": "prsi.E.credit",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class E tapered weekly credit — lower",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.E.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "352.01",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit_reference",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "E",
      "prsi_subclass": "E1",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "9",
      "source_section": "Class E tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.E.credit.upper.2026-01-01",
      "rule_key": "prsi.E.credit",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "Class E tapered weekly credit — upper",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.E.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "412",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit_reference",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "E",
      "prsi_subclass": "E1",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "9",
      "source_section": "Class E tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.E.credit.maximum.2026-01-01",
      "rule_key": "prsi.E.credit",
      "parameter_key": "maximum",
      "category_id": "prsi",
      "label": "Class E tapered weekly credit — maximum",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.E.credit",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "10",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "tapered_credit_reference",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "E",
      "prsi_subclass": "E1",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "9",
      "source_section": "Class E tapered weekly credit",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.minimum_age.2026-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "minimum_age",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — minimum age",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "16",
      "unit": "years",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.pension_age.2026-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "pension_age",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — pension age",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "66",
      "unit": "years",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.maximum_age.2026-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "maximum_age",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — maximum age",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "70",
      "unit": "years",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.age.class_a_minimum_weekly.2026-01-01",
      "rule_key": "prsi.age",
      "parameter_key": "class_a_minimum_weekly",
      "category_id": "prsi",
      "label": "General PRSI age/earnings eligibility — class a minimum weekly",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.age",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "38",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "1,4,18",
      "source_section": "General PRSI age/earnings eligibility",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.special.share_remuneration_employer_rate.2026-01-01",
      "rule_key": "prsi.special",
      "parameter_key": "share_remuneration_employer_rate",
      "category_id": "prsi",
      "label": "PRSI special earnings treatments — share remuneration employer rate",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.special",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "19–20",
      "source_section": "PRSI special earnings treatments",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
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      "parameter_key": "national_training_fund_included",
      "category_id": "prsi",
      "label": "PRSI special earnings treatments — national training fund included",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.special",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "19–20",
      "source_section": "PRSI special earnings treatments",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.high.rate.2026-01-01",
      "rule_key": "prsi.voluntary.high",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "Voluntary PRSI high — rate",
      "tax_year": "2026",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.high",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "6.6",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI high",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "voluntary",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
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      "rule_key": "prsi.voluntary.high",
      "parameter_key": "minimum",
      "category_id": "prsi",
      "label": "Voluntary PRSI high — minimum",
      "tax_year": "2026",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.high",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "500",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI high",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "voluntary",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.low.rate.2026-01-01",
      "rule_key": "prsi.voluntary.low",
      "parameter_key": "rate",
      "category_id": "prsi",
      "label": "Voluntary PRSI low — rate",
      "tax_year": "2026",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.low",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "2.6",
      "unit": "percent",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI low",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "voluntary",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.low.minimum.2026-01-01",
      "rule_key": "prsi.voluntary.low",
      "parameter_key": "minimum",
      "category_id": "prsi",
      "label": "Voluntary PRSI low — minimum",
      "tax_year": "2026",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.low",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "250",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions.",
      "notes": "",
      "source_id": "voluntary",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI low",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "voluntary",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.voluntary.special.annual_payment.2026-01-01",
      "rule_key": "prsi.voluntary.special",
      "parameter_key": "annual_payment",
      "category_id": "prsi",
      "label": "Voluntary PRSI former Class S — annual payment",
      "tax_year": "2026",
      "regime_id": "voluntary",
      "context_id": "prsi.voluntary.special",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "650",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "voluntary_contributor",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Former Class S, subject to admission conditions.",
      "notes": "",
      "source_id": "voluntary",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "source_page": "",
      "source_section": "Voluntary PRSI former Class S",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "voluntary",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.fortnightly.lower.2026-01-01",
      "rule_key": "prsi.A0.bounds.fortnightly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "A0 fortnightly subclass limits — lower",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.fortnightly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "76",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "fortnightly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "76",
      "band_upper": "704",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16–17",
      "source_section": "A0 fortnightly subclass limits",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.fortnightly.upper.2026-01-01",
      "rule_key": "prsi.A0.bounds.fortnightly",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "A0 fortnightly subclass limits — upper",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.fortnightly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "704",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "fortnightly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
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      "band_upper": "704",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16–17",
      "source_section": "A0 fortnightly subclass limits",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.monthly.lower.2026-01-01",
      "rule_key": "prsi.A0.bounds.monthly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "A0 monthly subclass limits — lower",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.monthly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "165",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "monthly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
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      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "165",
      "band_upper": "1525",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16–17",
      "source_section": "A0 monthly subclass limits",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.A0.bounds.monthly.upper.2026-01-01",
      "rule_key": "prsi.A0.bounds.monthly",
      "parameter_key": "upper",
      "category_id": "prsi",
      "label": "A0 monthly subclass limits — upper",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.A0.bounds.monthly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
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      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "monthly",
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      "selection_date_basis": "payment_date",
      "band_lower_state": "finite",
      "band_upper_state": "finite",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "true",
      "upper_inclusive": "true",
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      "band_lower": "165",
      "band_upper": "1525",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "A",
      "prsi_subclass": "A0",
      "payer": "employee",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16–17",
      "source_section": "A0 monthly subclass limits",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.AX.bounds.fortnightly.lower.2026-01-01",
      "rule_key": "prsi.AX.bounds.fortnightly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "AX fortnightly subclass limits — lower",
      "tax_year": "2026",
      "regime_id": "ordinary",
      "context_id": "prsi.AX.bounds.fortnightly",
      "effective_from": "2026-01-01",
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      "context_id": "usc.exempt.employer_benefits",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employer_benefits",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Qualifying exempt employer benefits",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "exempt",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.exempt.childcare_relief.rate.2026-01-01",
      "rule_key": "usc.exempt.childcare_relief",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying childcare-services relief income — rate",
      "tax_year": "2026",
      "regime_id": "exempt_income",
      "context_id": "usc.exempt.childcare_relief",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "childcare_relief",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Qualifying childcare-services relief income",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "exempt",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.exempt.rent_room.rate.2026-01-01",
      "rule_key": "usc.exempt.rent_room",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying rent-a-room relief income — rate",
      "tax_year": "2026",
      "regime_id": "exempt_income",
      "context_id": "usc.exempt.rent_room",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "rent_room",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Qualifying rent-a-room relief income",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "exempt",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.exempt.scholarships.rate.2026-01-01",
      "rule_key": "usc.exempt.scholarships",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying scholarship income — rate",
      "tax_year": "2026",
      "regime_id": "exempt_income",
      "context_id": "usc.exempt.scholarships",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "scholarships",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Qualifying scholarship income",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "exempt",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "usc.exempt.avc_access.rate.2026-01-01",
      "rule_key": "usc.exempt.avc_access",
      "parameter_key": "rate",
      "category_id": "usc",
      "label": "Qualifying pre-retirement AVC access — rate",
      "tax_year": "2026",
      "regime_id": "exempt_income",
      "context_id": "usc.exempt.avc_access",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "0",
      "unit": "percent",
      "earnings_base_id": "usc_chargeable_income",
      "pay_frequency": "annual",
      "assessment_basis": "annual_assessment",
      "selection_date_basis": "tax_year",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "taxpayer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "avc_access",
      "subtype": "",
      "conditions": "Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility.",
      "notes": "",
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "source_page": "",
      "source_section": "Qualifying pre-retirement AVC access",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "exempt",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.P.bounds.weekly.lower.2026-01-01",
      "rule_key": "prsi.P.bounds.weekly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class P weekly reporting threshold — lower",
      "tax_year": "2026",
      "regime_id": "optional_fisher",
      "context_id": "prsi.P.bounds.weekly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "48",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "weekly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "P",
      "prsi_subclass": "P",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Rounded reporting bands from SW14 appendix; actual Class P uses annual income above 2,500, minimum 200, and is additional to Class S.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16",
      "source_section": "Class P weekly reporting threshold",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.P.bounds.fortnightly.lower.2026-01-01",
      "rule_key": "prsi.P.bounds.fortnightly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class P fortnightly reporting threshold — lower",
      "tax_year": "2026",
      "regime_id": "optional_fisher",
      "context_id": "prsi.P.bounds.fortnightly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "96",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "fortnightly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "P",
      "prsi_subclass": "P",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Rounded reporting bands from SW14 appendix; actual Class P uses annual income above 2,500, minimum 200, and is additional to Class S.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16",
      "source_section": "Class P fortnightly reporting threshold",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
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      "correction_of_record_id": ""
    },
    {
      "record_id": "prsi.P.bounds.monthly.lower.2026-01-01",
      "rule_key": "prsi.P.bounds.monthly",
      "parameter_key": "lower",
      "category_id": "prsi",
      "label": "Class P monthly reporting threshold — lower",
      "tax_year": "2026",
      "regime_id": "optional_fisher",
      "context_id": "prsi.P.bounds.monthly",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "208",
      "unit": "eur",
      "earnings_base_id": "prsi_reckonable_earnings",
      "pay_frequency": "monthly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "not_applicable",
      "age_upper_state": "not_applicable",
      "lower_inclusive": "not_applicable",
      "upper_inclusive": "not_applicable",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "",
      "prsi_class": "P",
      "prsi_subclass": "P",
      "payer": "self_employed",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "",
      "subtype": "",
      "conditions": "Rounded reporting bands from SW14 appendix; actual Class P uses annual income above 2,500, minimum 200, and is additional to Class S.",
      "notes": "",
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "source_page": "16",
      "source_section": "Class P monthly reporting threshold",
      "verified_by": "Codex native source review",
      "verified_at": "2026-10-05",
      "verification_pass_id": "2026-10-05-second-source-pass",
      "legal_source_id": "sw14",
      "legal_checked_at": "2026-10-05",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "minimum-wage.under18.hourly_rate.2026-01-01",
      "rule_key": "minimum-wage.under18",
      "parameter_key": "hourly_rate",
      "category_id": "minimum-wage",
      "label": "National minimum hourly wage — under 18",
      "tax_year": "2026",
      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.under18",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "9.91",
      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
      "pay_frequency": "hourly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "unbounded",
      "age_upper_state": "finite",
      "lower_inclusive": "true",
      "upper_inclusive": "false",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "",
      "age_upper": "18",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employment",
      "subtype": "",
      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
      "notes": "70% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset.",
      "source_id": "wrc-2026",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/",
      "document_url": "",
      "source_page": "",
      "source_section": "Rates from 1 January 2026; age-based table",
      "verified_by": "Codex native WRC and statutory-order review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "wage-order-2026",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "minimum-wage.age18.hourly_rate.2026-01-01",
      "rule_key": "minimum-wage.age18",
      "parameter_key": "hourly_rate",
      "category_id": "minimum-wage",
      "label": "National minimum hourly wage — age 18",
      "tax_year": "2026",
      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.age18",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "11.32",
      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
      "pay_frequency": "hourly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "finite",
      "age_upper_state": "finite",
      "lower_inclusive": "true",
      "upper_inclusive": "false",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "18",
      "age_upper": "19",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employment",
      "subtype": "",
      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
      "notes": "80% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset.",
      "source_id": "wrc-2026",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/",
      "document_url": "",
      "source_page": "",
      "source_section": "Rates from 1 January 2026; age-based table",
      "verified_by": "Codex native WRC and statutory-order review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "wage-order-2026",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "minimum-wage.age19.hourly_rate.2026-01-01",
      "rule_key": "minimum-wage.age19",
      "parameter_key": "hourly_rate",
      "category_id": "minimum-wage",
      "label": "National minimum hourly wage — age 19",
      "tax_year": "2026",
      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.age19",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "12.74",
      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
      "pay_frequency": "hourly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "finite",
      "age_upper_state": "finite",
      "lower_inclusive": "true",
      "upper_inclusive": "false",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "19",
      "age_upper": "20",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employment",
      "subtype": "",
      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
      "notes": "90% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset.",
      "source_id": "wrc-2026",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/",
      "document_url": "",
      "source_page": "",
      "source_section": "Rates from 1 January 2026; age-based table",
      "verified_by": "Codex native WRC and statutory-order review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "wage-order-2026",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    },
    {
      "record_id": "minimum-wage.adult20plus.hourly_rate.2026-01-01",
      "rule_key": "minimum-wage.adult20plus",
      "parameter_key": "hourly_rate",
      "category_id": "minimum-wage",
      "label": "National minimum hourly wage — age 20 and over",
      "tax_year": "2026",
      "regime_id": "national_minimum_wage",
      "context_id": "minimum-wage.adult20plus",
      "effective_from": "2026-01-01",
      "effective_to": "2027-01-01",
      "value": "14.15",
      "unit": "eur",
      "earnings_base_id": "minimum_wage_reckonable_pay",
      "pay_frequency": "hourly",
      "assessment_basis": "not_applicable",
      "selection_date_basis": "payment_date",
      "band_lower_state": "not_applicable",
      "band_upper_state": "not_applicable",
      "age_lower_state": "finite",
      "age_upper_state": "unbounded",
      "lower_inclusive": "true",
      "upper_inclusive": "false",
      "band_order": "not_applicable",
      "conditions_json": "{\"all\":[]}",
      "calculation_method_id": "parameter",
      "review_status": "reviewed",
      "legal_status": "enacted",
      "band_lower": "",
      "band_upper": "",
      "age_lower": "20",
      "age_upper": "",
      "prsi_class": "",
      "prsi_subclass": "",
      "payer": "employer",
      "assessment_category": "",
      "pension_scheme": "",
      "income_type": "employment",
      "subtype": "",
      "conditions": "Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.",
      "notes": "100% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset.",
      "source_id": "wrc-2026",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/",
      "document_url": "",
      "source_page": "",
      "source_section": "Rates from 1 January 2026; age-based table",
      "verified_by": "Codex native WRC and statutory-order review",
      "verified_at": "2026-10-08",
      "verification_pass_id": "2026-10-08-2025-wages-source-pass",
      "legal_source_id": "wage-order-2026",
      "legal_checked_at": "2026-10-08",
      "announcement_date": "",
      "correction_of_record_id": ""
    }
  ],
  "categories": [
    {
      "id": "paye",
      "label": "PAYE / Income Tax",
      "status": "reviewed",
      "scope": "2025 and 2026 Revenue annual chart and emergency PAYE; chart relief eligibility remains a reference."
    },
    {
      "id": "prsi",
      "label": "PRSI — all classes",
      "status": "reviewed",
      "scope": "2025 and 2026 SW14 A/B/C/D/E/H/J/K/M/P/S; payment periods, annual assessment, credits, special schemes and voluntary contributions."
    },
    {
      "id": "usc",
      "label": "USC",
      "status": "reviewed",
      "scope": "Standard, reduced, exemptions, emergency and published surcharges."
    },
    {
      "id": "minimum-wage",
      "label": "National Minimum Wage",
      "status": "reviewed",
      "scope": "2025 and 2026 statutory hourly rates by age; national floor only. Sectoral orders, board and lodging offsets remain outside this edition."
    },
    {
      "id": "pension-relief",
      "label": "Pension tax relief",
      "status": "planned",
      "scope": "Age limits and earnings cap; no numerical data loaded."
    },
    {
      "id": "pension-schemes",
      "label": "Pension contribution schemes",
      "status": "planned",
      "scope": "Occupational, PRSA, AVC, public-service and MyFutureFund; future review."
    },
    {
      "id": "asc",
      "label": "Additional Superannuation Contribution",
      "status": "planned",
      "scope": "Scheme/member-specific bands; future review."
    }
  ],
  "coverage": {
    "source": "Reviewed source inventories by year",
    "groups": [
      {
        "rule_key": "paye.rates",
        "effective_from": "2025-01-01",
        "parameters": [
          "standard_rate",
          "higher_rate"
        ],
        "source_id": "chart-2025",
        "source_section": "Income Tax rates and rate bands",
        "source_page": "",
        "expected": {
          "standard_rate": "20",
          "higher_rate": "40"
        }
      },
      {
        "rule_key": "paye.bands",
        "effective_from": "2025-01-01",
        "parameters": [
          "single",
          "single_parent",
          "married_one_income",
          "married_base",
          "married_additional_max",
          "married_combined_max"
        ],
        "source_id": "chart-2025",
        "source_section": "Income Tax rates and rate bands",
        "source_page": "",
        "expected": {
          "single": "44000",
          "single_parent": "48000",
          "married_one_income": "53000",
          "married_base": "53000",
          "married_additional_max": "35000",
          "married_combined_max": "88000"
        }
      },
      {
        "rule_key": "paye.credits",
        "effective_from": "2025-01-01",
        "parameters": [
          "personal",
          "married",
          "widowed_dependent_children",
          "widowed_no_dependent_children",
          "bereavement_year",
          "widowed_parent_year1",
          "widowed_parent_year2",
          "widowed_parent_year3",
          "widowed_parent_year4",
          "widowed_parent_year5",
          "single_parent",
          "age_single",
          "age_married",
          "home_carer_max",
          "employee",
          "earned_income_max",
          "incapacitated_child",
          "dependent_relative",
          "dependent_relative_income_limit",
          "blind_single",
          "blind_one_spouse",
          "blind_both_spouses",
          "rent_single_max",
          "rent_joint_max",
          "mortgage_interest_max"
        ],
        "source_id": "chart-2025",
        "source_section": "Tax credits, allowances and reliefs",
        "source_page": "",
        "expected": {
          "personal": "2000",
          "married": "4000",
          "widowed_dependent_children": "2000",
          "widowed_no_dependent_children": "2540",
          "bereavement_year": "4000",
          "widowed_parent_year1": "3600",
          "widowed_parent_year2": "3150",
          "widowed_parent_year3": "2700",
          "widowed_parent_year4": "2250",
          "widowed_parent_year5": "1800",
          "single_parent": "1900",
          "age_single": "245",
          "age_married": "490",
          "home_carer_max": "1950",
          "employee": "2000",
          "earned_income_max": "2000",
          "incapacitated_child": "3800",
          "dependent_relative": "305",
          "dependent_relative_income_limit": "18028",
          "blind_single": "1950",
          "blind_one_spouse": "1950",
          "blind_both_spouses": "3900",
          "rent_single_max": "1000",
          "rent_joint_max": "2000",
          "mortgage_interest_max": "1250"
        }
      },
      {
        "rule_key": "paye.allowances",
        "effective_from": "2025-01-01",
        "parameters": [
          "incapacitated_carer_max",
          "guide_dog"
        ],
        "source_id": "chart-2025",
        "source_section": "Tax credits, allowances and reliefs",
        "source_page": "",
        "expected": {
          "incapacitated_carer_max": "75000",
          "guide_dog": "825"
        }
      },
      {
        "rule_key": "paye.other_chart",
        "effective_from": "2025-01-01",
        "parameters": [
          "schedule_f_withholding",
          "deposit_interest_max"
        ],
        "source_id": "chart-2025",
        "source_section": "Tax Rate: Schedule F; maximum liability on deposit interest",
        "source_page": "",
        "expected": {
          "schedule_f_withholding": "25",
          "deposit_interest_max": "33"
        }
      },
      {
        "rule_key": "paye.emergency",
        "effective_from": "2025-01-01",
        "parameters": [
          "standard_rate",
          "higher_rate",
          "weekly_band",
          "initial_weeks",
          "credit"
        ],
        "source_id": "emergency-2025",
        "source_section": "2025 emergency-tax manual, normal emergency rules and weekly example",
        "source_page": "",
        "expected": {
          "standard_rate": "20",
          "higher_rate": "40",
          "weekly_band": "846.16",
          "initial_weeks": "4",
          "credit": "0"
        }
      },
      {
        "rule_key": "usc.standard",
        "effective_from": "2025-01-01",
        "parameters": [
          "band1_rate",
          "band1_ceiling",
          "band2_rate",
          "band2_ceiling",
          "band3_rate",
          "band3_ceiling",
          "band4_rate"
        ],
        "source_id": "standard-2025",
        "source_section": "Budget 2025 standard USC table; 2025 column",
        "source_page": "1",
        "expected": {
          "band1_rate": "0.5",
          "band1_ceiling": "12012",
          "band2_rate": "2",
          "band2_ceiling": "27382",
          "band3_rate": "3",
          "band3_ceiling": "70044",
          "band4_rate": "8"
        }
      },
      {
        "rule_key": "usc.exemption",
        "effective_from": "2025-01-01",
        "parameters": [
          "income_limit"
        ],
        "source_id": "exempt-2025",
        "source_section": "Exemption limits",
        "source_page": "",
        "expected": {
          "income_limit": "13000"
        }
      },
      {
        "rule_key": "usc.reduced",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit",
          "income_limit",
          "age_limit"
        ],
        "source_id": "reduced-2025",
        "source_section": "Budget 2024 reduced USC: medical-card extension through 2025; eBrief 269/23",
        "source_page": "2",
        "expected": {
          "rate_low": "0.5",
          "rate_high": "2",
          "split_limit": "12012",
          "income_limit": "60000",
          "age_limit": "70"
        }
      },
      {
        "rule_key": "usc.emergency",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "emergency-2025",
        "source_section": "2025 emergency-tax manual, normal emergency rules and weekly example",
        "source_page": "",
        "expected": {
          "rate": "8"
        }
      },
      {
        "rule_key": "usc.non_paye_surcharge",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "threshold"
        ],
        "source_id": "other-2025",
        "source_section": "2025 USC manual: sections 4 and 5, rates and surcharges",
        "source_page": "",
        "expected": {
          "rate": "3",
          "threshold": "100000"
        }
      },
      {
        "rule_key": "usc.bank_bonus",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "threshold"
        ],
        "source_id": "other-2025",
        "source_section": "2025 USC manual: sections 4 and 5, rates and surcharges",
        "source_page": "",
        "expected": {
          "rate": "45",
          "threshold": "20000"
        }
      },
      {
        "rule_key": "usc.property_surcharge",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "gross_income_threshold"
        ],
        "source_id": "other-2025",
        "source_section": "2025 USC manual: sections 4 and 5, rates and surcharges",
        "source_page": "",
        "expected": {
          "rate": "5",
          "gross_income_threshold": "100000"
        }
      },
      {
        "rule_key": "prsi.A0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A0 employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A0 employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "8.9"
        }
      },
      {
        "rule_key": "prsi.A0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A0 employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A0 employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "9"
        }
      },
      {
        "rule_key": "prsi.AX.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AX employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.AX.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AX employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "8.9"
        }
      },
      {
        "rule_key": "prsi.AX.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AX employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.AX.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AX employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "9"
        }
      },
      {
        "rule_key": "prsi.AL.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AL employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.AL.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AL employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "8.9"
        }
      },
      {
        "rule_key": "prsi.AL.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AL employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.AL.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / AL employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "9"
        }
      },
      {
        "rule_key": "prsi.A1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A1 employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.A1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A1 employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "11.15"
        }
      },
      {
        "rule_key": "prsi.A1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A1 employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.A1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A1 employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "11.25"
        }
      },
      {
        "rule_key": "prsi.A8.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A8 employee (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A8.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A8 employer (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "0.6"
        }
      },
      {
        "rule_key": "prsi.A8.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A8 employee (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A8.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A8 employer (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.A9.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A9 employee (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.A9.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A9 employer (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "0.6"
        }
      },
      {
        "rule_key": "prsi.A9.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A9 employee (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.A9.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "A / A9 employer (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.B0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / B0 employee (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.B0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / B0 employer (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "2.11"
        }
      },
      {
        "rule_key": "prsi.B0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / B0 employee (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.B0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / B0 employer (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "2.21"
        }
      },
      {
        "rule_key": "prsi.BX.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / BX employee (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "1"
        }
      },
      {
        "rule_key": "prsi.BX.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / BX employer (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "2.11"
        }
      },
      {
        "rule_key": "prsi.BX.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / BX employee (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "1.1"
        }
      },
      {
        "rule_key": "prsi.BX.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B / BX employer (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "2.21"
        }
      },
      {
        "rule_key": "prsi.B1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14-2025",
        "source_section": "B1 employee split-income rate (January–September)",
        "source_page": "6",
        "expected": {
          "rate_low": "1",
          "rate_high": "4.1",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.B1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B1 employer (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "2.11"
        }
      },
      {
        "rule_key": "prsi.B1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14-2025",
        "source_section": "B1 employee split-income rate (October–December)",
        "source_page": "7",
        "expected": {
          "rate_low": "1.1",
          "rate_high": "4.2",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.B1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "B1 employer (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "2.21"
        }
      },
      {
        "rule_key": "prsi.C0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / C0 employee (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.C0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / C0 employer (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "1.95"
        }
      },
      {
        "rule_key": "prsi.C0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / C0 employee (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.C0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / C0 employer (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "2.05"
        }
      },
      {
        "rule_key": "prsi.CX.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / CX employee (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "1"
        }
      },
      {
        "rule_key": "prsi.CX.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / CX employer (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "1.95"
        }
      },
      {
        "rule_key": "prsi.CX.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / CX employee (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "1.1"
        }
      },
      {
        "rule_key": "prsi.CX.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C / CX employer (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "2.05"
        }
      },
      {
        "rule_key": "prsi.C1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14-2025",
        "source_section": "C1 employee split-income rate (January–September)",
        "source_page": "7",
        "expected": {
          "rate_low": "1",
          "rate_high": "4.1",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.C1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C1 employer (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "1.95"
        }
      },
      {
        "rule_key": "prsi.C1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14-2025",
        "source_section": "C1 employee split-income rate (October–December)",
        "source_page": "8",
        "expected": {
          "rate_low": "1.1",
          "rate_high": "4.2",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.C1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "C1 employer (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "2.05"
        }
      },
      {
        "rule_key": "prsi.D0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / D0 employee (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.D0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / D0 employer (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "2.45"
        }
      },
      {
        "rule_key": "prsi.D0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / D0 employee (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.D0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / D0 employer (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "2.55"
        }
      },
      {
        "rule_key": "prsi.DX.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / DX employee (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "1"
        }
      },
      {
        "rule_key": "prsi.DX.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / DX employer (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "2.45"
        }
      },
      {
        "rule_key": "prsi.DX.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / DX employee (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "1.1"
        }
      },
      {
        "rule_key": "prsi.DX.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D / DX employer (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "2.55"
        }
      },
      {
        "rule_key": "prsi.D1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14-2025",
        "source_section": "D1 employee split-income rate (January–September)",
        "source_page": "8",
        "expected": {
          "rate_low": "1",
          "rate_high": "4.1",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.D1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D1 employer (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "2.45"
        }
      },
      {
        "rule_key": "prsi.D1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14-2025",
        "source_section": "D1 employee split-income rate (October–December)",
        "source_page": "9",
        "expected": {
          "rate_low": "1.1",
          "rate_high": "4.2",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.D1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "D1 employer (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "2.55"
        }
      },
      {
        "rule_key": "prsi.E0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E0 employee (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.E0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E0 employer (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "6.97"
        }
      },
      {
        "rule_key": "prsi.E0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E0 employee (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.E0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E0 employer (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "7.07"
        }
      },
      {
        "rule_key": "prsi.E1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E1 employee (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "3.43"
        }
      },
      {
        "rule_key": "prsi.E1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E1 employer (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "6.97"
        }
      },
      {
        "rule_key": "prsi.E1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E1 employee (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "3.53"
        }
      },
      {
        "rule_key": "prsi.E1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "E / E1 employer (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "7.07"
        }
      },
      {
        "rule_key": "prsi.H0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H0 employee (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.H0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H0 employer (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "10.45"
        }
      },
      {
        "rule_key": "prsi.H0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H0 employee (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.H0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H0 employer (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "10.55"
        }
      },
      {
        "rule_key": "prsi.HX.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / HX employee (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "4"
        }
      },
      {
        "rule_key": "prsi.HX.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / HX employer (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "10.45"
        }
      },
      {
        "rule_key": "prsi.HX.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / HX employee (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.HX.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / HX employer (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "10.55"
        }
      },
      {
        "rule_key": "prsi.H1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H1 employee (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "4"
        }
      },
      {
        "rule_key": "prsi.H1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H1 employer (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "10.45"
        }
      },
      {
        "rule_key": "prsi.H1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H1 employee (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.H1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "H / H1 employer (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "10.55"
        }
      },
      {
        "rule_key": "prsi.J0.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J0 employee (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J0.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J0 employer (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0.6"
        }
      },
      {
        "rule_key": "prsi.J0.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J0 employee (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J0.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J0 employer (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.J1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J1 employee (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J1 employer (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0.6"
        }
      },
      {
        "rule_key": "prsi.J1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J1 employee (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "J / J1 employer (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.K1.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K1 employee (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.K1.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K1 employer (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.K1.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K1 employee (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.K1.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K1 employer (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.K9.employee",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K9 employee (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.K9.employer",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K9 employer (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.K9.employee",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K9 employee (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.K9.employer",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "K / K9 employer (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.M",
        "effective_from": "2025-01-01",
        "parameters": [
          "employee_rate",
          "employer_rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class M nil contribution",
        "source_page": "13",
        "expected": {
          "employee_rate": "0",
          "employer_rate": "0"
        }
      },
      {
        "rule_key": "prsi.P",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "income_disregard",
          "minimum"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class P optional share-fisher contribution (January–September)",
        "source_page": "14",
        "expected": {
          "rate": "4.1",
          "income_disregard": "2500",
          "minimum": "200"
        }
      },
      {
        "rule_key": "prsi.P",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate",
          "income_disregard",
          "minimum"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class P optional share-fisher contribution (October–December)",
        "source_page": "14",
        "expected": {
          "rate": "4.2",
          "income_disregard": "2500",
          "minimum": "200"
        }
      },
      {
        "rule_key": "prsi.S0",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class S0 PAYE collection (January–September)",
        "source_page": "15",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.S0",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class S0 PAYE collection (October–December)",
        "source_page": "15",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.S1",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class S1 PAYE collection (January–September)",
        "source_page": "15",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.S1",
        "effective_from": "2025-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class S1 PAYE collection (October–December)",
        "source_page": "15",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.S.annual",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "minimum",
          "liability_threshold"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class S annual self-assessment",
        "source_page": "15,18",
        "expected": {
          "rate": "4.125",
          "minimum": "650",
          "liability_threshold": "5000"
        }
      },
      {
        "rule_key": "prsi.K.annual",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "minimum"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class K annual self-assessment",
        "source_page": "12",
        "expected": {
          "rate": "4.125",
          "minimum": "650"
        }
      },
      {
        "rule_key": "prsi.A.credit",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper",
          "maximum",
          "divisor"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class A tapered weekly credit",
        "source_page": "4",
        "expected": {
          "lower": "352.01",
          "upper": "424",
          "maximum": "12",
          "divisor": "6"
        }
      },
      {
        "rule_key": "prsi.H.credit",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper",
          "maximum",
          "divisor"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class H tapered weekly credit",
        "source_page": "10",
        "expected": {
          "lower": "352.01",
          "upper": "424",
          "maximum": "12",
          "divisor": "6"
        }
      },
      {
        "rule_key": "prsi.E.credit",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper",
          "maximum"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class E tapered weekly credit",
        "source_page": "9",
        "expected": {
          "lower": "352.01",
          "upper": "412",
          "maximum": "10"
        }
      },
      {
        "rule_key": "prsi.age",
        "effective_from": "2025-01-01",
        "parameters": [
          "minimum_age",
          "pension_age",
          "maximum_age",
          "class_a_minimum_weekly"
        ],
        "source_id": "sw14-2025",
        "source_section": "General PRSI age/earnings eligibility",
        "source_page": "1,4,18",
        "expected": {
          "minimum_age": "16",
          "pension_age": "66",
          "maximum_age": "70",
          "class_a_minimum_weekly": "38"
        }
      },
      {
        "rule_key": "prsi.special",
        "effective_from": "2025-01-01",
        "parameters": [
          "share_remuneration_employer_rate",
          "national_training_fund_included"
        ],
        "source_id": "sw14-2025",
        "source_section": "PRSI special earnings treatments",
        "source_page": "19–20",
        "expected": {
          "share_remuneration_employer_rate": "0",
          "national_training_fund_included": "1"
        }
      },
      {
        "rule_key": "prsi.voluntary.high",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "minimum"
        ],
        "source_id": "voluntary-2025",
        "source_section": "Voluntary PRSI high",
        "source_page": "",
        "expected": {
          "rate": "6.6",
          "minimum": "500"
        }
      },
      {
        "rule_key": "prsi.voluntary.low",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate",
          "minimum"
        ],
        "source_id": "voluntary-2025",
        "source_section": "Voluntary PRSI low",
        "source_page": "",
        "expected": {
          "rate": "2.6",
          "minimum": "250"
        }
      },
      {
        "rule_key": "prsi.voluntary.special",
        "effective_from": "2025-01-01",
        "parameters": [
          "annual_payment"
        ],
        "source_id": "voluntary-2025",
        "source_section": "Voluntary PRSI former Class S",
        "source_page": "",
        "expected": {
          "annual_payment": "650"
        }
      },
      {
        "rule_key": "prsi.A0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "A0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "76",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.A0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "A0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "165",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.AX.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "AX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "848"
        }
      },
      {
        "rule_key": "prsi.AX.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "AX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "1837"
        }
      },
      {
        "rule_key": "prsi.AL.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "AL fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "848.01",
          "upper": "1054"
        }
      },
      {
        "rule_key": "prsi.AL.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "AL monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1837.01",
          "upper": "2284"
        }
      },
      {
        "rule_key": "prsi.A1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "A1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1054"
        }
      },
      {
        "rule_key": "prsi.A1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "A1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2284"
        }
      },
      {
        "rule_key": "prsi.A8.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "A8 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.A8.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "A8 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.A9.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "A9 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704"
        }
      },
      {
        "rule_key": "prsi.A9.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "A9 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525"
        }
      },
      {
        "rule_key": "prsi.B0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "B0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.B0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "B0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.BX.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "BX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.BX.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "BX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.B1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "B1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.B1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "B1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.C0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "C0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.C0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "C0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.CX.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "CX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.CX.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "CX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.C1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "C1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.C1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "C1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.D0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "D0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.D0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "D0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.DX.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "DX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.DX.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "DX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.D1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "D1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.D1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "D1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.E0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "E0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.E0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "E0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.E1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "E1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704"
        }
      },
      {
        "rule_key": "prsi.E1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "E1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525"
        }
      },
      {
        "rule_key": "prsi.H0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "H0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.H0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "H0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.HX.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "HX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "848"
        }
      },
      {
        "rule_key": "prsi.HX.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "HX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "1837"
        }
      },
      {
        "rule_key": "prsi.H1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "H1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "848"
        }
      },
      {
        "rule_key": "prsi.H1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "H1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1837"
        }
      },
      {
        "rule_key": "prsi.J0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "J0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.J0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "J0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.J1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "J1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.J1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "J1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.K1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "K1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "200"
        }
      },
      {
        "rule_key": "prsi.K1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "K1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "433"
        }
      },
      {
        "rule_key": "prsi.S0.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "S0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.S0.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14-2025",
        "source_section": "S0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.S1.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "S1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.S1.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "S1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "usc.exempt.dsp",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.dirt",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.childcare_supplement",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.employer_benefits",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.childcare_relief",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.rent_room",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.scholarships",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.avc_access",
        "effective_from": "2025-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt-2025",
        "source_section": "2025 USC manual: section 12 exempt payments/income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.P.bounds.weekly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class P weekly reporting threshold",
        "source_page": "16",
        "expected": {
          "lower": "48"
        }
      },
      {
        "rule_key": "prsi.P.bounds.fortnightly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class P fortnightly reporting threshold",
        "source_page": "16",
        "expected": {
          "lower": "96"
        }
      },
      {
        "rule_key": "prsi.P.bounds.monthly",
        "effective_from": "2025-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14-2025",
        "source_section": "Class P monthly reporting threshold",
        "source_page": "16",
        "expected": {
          "lower": "208"
        }
      },
      {
        "rule_key": "minimum-wage.under18",
        "effective_from": "2025-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2025",
        "source_section": "Rates from 1 January 2025; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "9.45"
        }
      },
      {
        "rule_key": "minimum-wage.age18",
        "effective_from": "2025-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2025",
        "source_section": "Rates from 1 January 2025; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "10.80"
        }
      },
      {
        "rule_key": "minimum-wage.age19",
        "effective_from": "2025-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2025",
        "source_section": "Rates from 1 January 2025; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "12.15"
        }
      },
      {
        "rule_key": "minimum-wage.adult20plus",
        "effective_from": "2025-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2025",
        "source_section": "Rates from 1 January 2025; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "13.50"
        }
      },
      {
        "rule_key": "paye.rates",
        "effective_from": "2026-01-01",
        "parameters": [
          "standard_rate",
          "higher_rate"
        ],
        "source_id": "chart",
        "source_section": "Income Tax rates and rate bands",
        "source_page": "",
        "expected": {
          "standard_rate": "20",
          "higher_rate": "40"
        }
      },
      {
        "rule_key": "paye.bands",
        "effective_from": "2026-01-01",
        "parameters": [
          "single",
          "single_parent",
          "married_one_income",
          "married_base",
          "married_additional_max",
          "married_combined_max"
        ],
        "source_id": "chart",
        "source_section": "Income Tax rates and rate bands",
        "source_page": "",
        "expected": {
          "single": "44000",
          "single_parent": "48000",
          "married_one_income": "53000",
          "married_base": "53000",
          "married_additional_max": "35000",
          "married_combined_max": "88000"
        }
      },
      {
        "rule_key": "paye.credits",
        "effective_from": "2026-01-01",
        "parameters": [
          "personal",
          "married",
          "widowed_dependent_children",
          "widowed_no_dependent_children",
          "bereavement_year",
          "widowed_parent_year1",
          "widowed_parent_year2",
          "widowed_parent_year3",
          "widowed_parent_year4",
          "widowed_parent_year5",
          "single_parent",
          "age_single",
          "age_married",
          "home_carer_max",
          "employee",
          "earned_income_max",
          "incapacitated_child",
          "dependent_relative",
          "dependent_relative_income_limit",
          "blind_single",
          "blind_one_spouse",
          "blind_both_spouses",
          "rent_single_max",
          "rent_joint_max",
          "mortgage_interest_max"
        ],
        "source_id": "chart",
        "source_section": "Tax credits, allowances and reliefs",
        "source_page": "",
        "expected": {
          "personal": "2000",
          "married": "4000",
          "widowed_dependent_children": "2000",
          "widowed_no_dependent_children": "2540",
          "bereavement_year": "4000",
          "widowed_parent_year1": "3600",
          "widowed_parent_year2": "3150",
          "widowed_parent_year3": "2700",
          "widowed_parent_year4": "2250",
          "widowed_parent_year5": "1800",
          "single_parent": "1900",
          "age_single": "245",
          "age_married": "490",
          "home_carer_max": "1950",
          "employee": "2000",
          "earned_income_max": "2000",
          "incapacitated_child": "3800",
          "dependent_relative": "305",
          "dependent_relative_income_limit": "18548",
          "blind_single": "1950",
          "blind_one_spouse": "1950",
          "blind_both_spouses": "3900",
          "rent_single_max": "1000",
          "rent_joint_max": "2000",
          "mortgage_interest_max": "1250"
        }
      },
      {
        "rule_key": "paye.allowances",
        "effective_from": "2026-01-01",
        "parameters": [
          "incapacitated_carer_max",
          "guide_dog"
        ],
        "source_id": "chart",
        "source_section": "Tax credits, allowances and reliefs",
        "source_page": "",
        "expected": {
          "incapacitated_carer_max": "75000",
          "guide_dog": "825"
        }
      },
      {
        "rule_key": "paye.other_chart",
        "effective_from": "2026-01-01",
        "parameters": [
          "schedule_f_withholding",
          "deposit_interest_max"
        ],
        "source_id": "chart",
        "source_section": "Tax Rate: Schedule F; maximum liability on deposit interest",
        "source_page": "",
        "expected": {
          "schedule_f_withholding": "25",
          "deposit_interest_max": "33"
        }
      },
      {
        "rule_key": "paye.emergency",
        "effective_from": "2026-01-01",
        "parameters": [
          "standard_rate",
          "higher_rate",
          "weekly_band",
          "initial_weeks",
          "credit"
        ],
        "source_id": "emergency",
        "source_section": "Emergency PAYE parameters",
        "source_page": "",
        "expected": {
          "standard_rate": "20",
          "higher_rate": "40",
          "weekly_band": "846.16",
          "initial_weeks": "4",
          "credit": "0"
        }
      },
      {
        "rule_key": "usc.standard",
        "effective_from": "2026-01-01",
        "parameters": [
          "band1_rate",
          "band1_ceiling",
          "band2_rate",
          "band2_ceiling",
          "band3_rate",
          "band3_ceiling",
          "band4_rate"
        ],
        "source_id": "standard",
        "source_section": "2026 standard rates and thresholds",
        "source_page": "",
        "expected": {
          "band1_rate": "0.5",
          "band1_ceiling": "12012",
          "band2_rate": "2",
          "band2_ceiling": "28700",
          "band3_rate": "3",
          "band3_ceiling": "70044",
          "band4_rate": "8"
        }
      },
      {
        "rule_key": "usc.exemption",
        "effective_from": "2026-01-01",
        "parameters": [
          "income_limit"
        ],
        "source_id": "standard",
        "source_section": "Exemption limits",
        "source_page": "",
        "expected": {
          "income_limit": "13000"
        }
      },
      {
        "rule_key": "usc.reduced",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit",
          "income_limit",
          "age_limit"
        ],
        "source_id": "reduced",
        "source_section": "Reduced USC",
        "source_page": "",
        "expected": {
          "rate_low": "0.5",
          "rate_high": "2",
          "split_limit": "12012",
          "income_limit": "60000",
          "age_limit": "70"
        }
      },
      {
        "rule_key": "usc.emergency",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "emergency",
        "source_section": "Emergency USC",
        "source_page": "",
        "expected": {
          "rate": "8"
        }
      },
      {
        "rule_key": "usc.non_paye_surcharge",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "threshold"
        ],
        "source_id": "other",
        "source_section": "Non-PAYE income surcharge",
        "source_page": "",
        "expected": {
          "rate": "3",
          "threshold": "100000"
        }
      },
      {
        "rule_key": "usc.bank_bonus",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "threshold"
        ],
        "source_id": "other",
        "source_section": "Specified supported-bank bonuses",
        "source_page": "",
        "expected": {
          "rate": "45",
          "threshold": "20000"
        }
      },
      {
        "rule_key": "usc.property_surcharge",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "gross_income_threshold"
        ],
        "source_id": "other",
        "source_section": "Property relief surcharge",
        "source_page": "",
        "expected": {
          "rate": "5",
          "gross_income_threshold": "100000"
        }
      },
      {
        "rule_key": "prsi.A0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A0 employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A0 employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "9"
        }
      },
      {
        "rule_key": "prsi.A0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A0 employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A0 employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "9.15"
        }
      },
      {
        "rule_key": "prsi.AX.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AX employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.AX.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AX employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "9"
        }
      },
      {
        "rule_key": "prsi.AX.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AX employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.AX.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AX employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "9.15"
        }
      },
      {
        "rule_key": "prsi.AL.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AL employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.AL.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AL employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "9"
        }
      },
      {
        "rule_key": "prsi.AL.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AL employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.AL.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / AL employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "9.15"
        }
      },
      {
        "rule_key": "prsi.A1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A1 employee (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.A1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A1 employer (January–September)",
        "source_page": "4",
        "expected": {
          "rate": "11.25"
        }
      },
      {
        "rule_key": "prsi.A1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A1 employee (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.A1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A1 employer (October–December)",
        "source_page": "5",
        "expected": {
          "rate": "11.4"
        }
      },
      {
        "rule_key": "prsi.A8.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A8 employee (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A8.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A8 employer (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.A8.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A8 employee (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.A8.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A8 employer (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "0.85"
        }
      },
      {
        "rule_key": "prsi.A9.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A9 employee (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.A9.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A9 employer (January–September)",
        "source_page": "5",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.A9.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A9 employee (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.A9.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "A / A9 employer (October–December)",
        "source_page": "6",
        "expected": {
          "rate": "0.85"
        }
      },
      {
        "rule_key": "prsi.B0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / B0 employee (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.B0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / B0 employer (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "2.21"
        }
      },
      {
        "rule_key": "prsi.B0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / B0 employee (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.B0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / B0 employer (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "2.36"
        }
      },
      {
        "rule_key": "prsi.BX.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / BX employee (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "1.1"
        }
      },
      {
        "rule_key": "prsi.BX.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / BX employer (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "2.21"
        }
      },
      {
        "rule_key": "prsi.BX.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / BX employee (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "1.25"
        }
      },
      {
        "rule_key": "prsi.BX.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B / BX employer (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "2.36"
        }
      },
      {
        "rule_key": "prsi.B1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14",
        "source_section": "B1 employee split-income rate (January–September)",
        "source_page": "6",
        "expected": {
          "rate_low": "1.1",
          "rate_high": "4.2",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.B1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B1 employer (January–September)",
        "source_page": "6",
        "expected": {
          "rate": "2.21"
        }
      },
      {
        "rule_key": "prsi.B1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14",
        "source_section": "B1 employee split-income rate (October–December)",
        "source_page": "7",
        "expected": {
          "rate_low": "1.25",
          "rate_high": "4.35",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.B1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "B1 employer (October–December)",
        "source_page": "7",
        "expected": {
          "rate": "2.36"
        }
      },
      {
        "rule_key": "prsi.C0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / C0 employee (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.C0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / C0 employer (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "2.05"
        }
      },
      {
        "rule_key": "prsi.C0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / C0 employee (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.C0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / C0 employer (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "2.2"
        }
      },
      {
        "rule_key": "prsi.CX.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / CX employee (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "1.1"
        }
      },
      {
        "rule_key": "prsi.CX.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / CX employer (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "2.05"
        }
      },
      {
        "rule_key": "prsi.CX.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / CX employee (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "1.25"
        }
      },
      {
        "rule_key": "prsi.CX.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C / CX employer (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "2.2"
        }
      },
      {
        "rule_key": "prsi.C1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14",
        "source_section": "C1 employee split-income rate (January–September)",
        "source_page": "7",
        "expected": {
          "rate_low": "1.1",
          "rate_high": "4.2",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.C1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C1 employer (January–September)",
        "source_page": "7",
        "expected": {
          "rate": "2.05"
        }
      },
      {
        "rule_key": "prsi.C1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14",
        "source_section": "C1 employee split-income rate (October–December)",
        "source_page": "8",
        "expected": {
          "rate_low": "1.25",
          "rate_high": "4.35",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.C1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "C1 employer (October–December)",
        "source_page": "8",
        "expected": {
          "rate": "2.2"
        }
      },
      {
        "rule_key": "prsi.D0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / D0 employee (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.D0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / D0 employer (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "2.55"
        }
      },
      {
        "rule_key": "prsi.D0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / D0 employee (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.D0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / D0 employer (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "2.7"
        }
      },
      {
        "rule_key": "prsi.DX.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / DX employee (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "1.1"
        }
      },
      {
        "rule_key": "prsi.DX.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / DX employer (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "2.55"
        }
      },
      {
        "rule_key": "prsi.DX.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / DX employee (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "1.25"
        }
      },
      {
        "rule_key": "prsi.DX.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D / DX employer (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "2.7"
        }
      },
      {
        "rule_key": "prsi.D1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14",
        "source_section": "D1 employee split-income rate (January–September)",
        "source_page": "8",
        "expected": {
          "rate_low": "1.1",
          "rate_high": "4.2",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.D1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D1 employer (January–September)",
        "source_page": "8",
        "expected": {
          "rate": "2.55"
        }
      },
      {
        "rule_key": "prsi.D1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate_low",
          "rate_high",
          "split_limit"
        ],
        "source_id": "sw14",
        "source_section": "D1 employee split-income rate (October–December)",
        "source_page": "9",
        "expected": {
          "rate_low": "1.25",
          "rate_high": "4.35",
          "split_limit": "1443"
        }
      },
      {
        "rule_key": "prsi.D1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "D1 employer (October–December)",
        "source_page": "9",
        "expected": {
          "rate": "2.7"
        }
      },
      {
        "rule_key": "prsi.E0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E0 employee (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.E0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E0 employer (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "7.07"
        }
      },
      {
        "rule_key": "prsi.E0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E0 employee (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.E0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E0 employer (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "7.22"
        }
      },
      {
        "rule_key": "prsi.E1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E1 employee (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "3.53"
        }
      },
      {
        "rule_key": "prsi.E1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E1 employer (January–September)",
        "source_page": "9",
        "expected": {
          "rate": "7.07"
        }
      },
      {
        "rule_key": "prsi.E1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E1 employee (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "3.68"
        }
      },
      {
        "rule_key": "prsi.E1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "E / E1 employer (October–December)",
        "source_page": "10",
        "expected": {
          "rate": "7.22"
        }
      },
      {
        "rule_key": "prsi.H0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H0 employee (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.H0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H0 employer (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "10.55"
        }
      },
      {
        "rule_key": "prsi.H0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H0 employee (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.H0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H0 employer (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "10.7"
        }
      },
      {
        "rule_key": "prsi.HX.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / HX employee (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.HX.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / HX employer (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "10.55"
        }
      },
      {
        "rule_key": "prsi.HX.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / HX employee (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "4.25"
        }
      },
      {
        "rule_key": "prsi.HX.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / HX employer (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "10.7"
        }
      },
      {
        "rule_key": "prsi.H1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H1 employee (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "4.1"
        }
      },
      {
        "rule_key": "prsi.H1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H1 employer (January–September)",
        "source_page": "10",
        "expected": {
          "rate": "10.55"
        }
      },
      {
        "rule_key": "prsi.H1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H1 employee (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "4.25"
        }
      },
      {
        "rule_key": "prsi.H1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "H / H1 employer (October–December)",
        "source_page": "11",
        "expected": {
          "rate": "10.7"
        }
      },
      {
        "rule_key": "prsi.J0.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J0 employee (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J0.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J0 employer (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.J0.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J0 employee (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J0.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J0 employer (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0.85"
        }
      },
      {
        "rule_key": "prsi.J1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J1 employee (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J1 employer (January–September)",
        "source_page": "11",
        "expected": {
          "rate": "0.7"
        }
      },
      {
        "rule_key": "prsi.J1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J1 employee (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.J1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "J / J1 employer (October–December)",
        "source_page": "12",
        "expected": {
          "rate": "0.85"
        }
      },
      {
        "rule_key": "prsi.K1.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K1 employee (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.K1.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K1 employer (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.K1.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K1 employee (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.K1.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K1 employer (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.K9.employee",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K9 employee (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.K9.employer",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K9 employer (January–September)",
        "source_page": "12",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.K9.employee",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K9 employee (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.K9.employer",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "K / K9 employer (October–December)",
        "source_page": "13",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.M",
        "effective_from": "2026-01-01",
        "parameters": [
          "employee_rate",
          "employer_rate"
        ],
        "source_id": "sw14",
        "source_section": "Class M nil contribution",
        "source_page": "13",
        "expected": {
          "employee_rate": "0",
          "employer_rate": "0"
        }
      },
      {
        "rule_key": "prsi.P",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "income_disregard",
          "minimum"
        ],
        "source_id": "sw14",
        "source_section": "Class P optional share-fisher contribution (January–September)",
        "source_page": "14",
        "expected": {
          "rate": "4.2",
          "income_disregard": "2500",
          "minimum": "200"
        }
      },
      {
        "rule_key": "prsi.P",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate",
          "income_disregard",
          "minimum"
        ],
        "source_id": "sw14",
        "source_section": "Class P optional share-fisher contribution (October–December)",
        "source_page": "14",
        "expected": {
          "rate": "4.35",
          "income_disregard": "2500",
          "minimum": "200"
        }
      },
      {
        "rule_key": "prsi.S0",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "Class S0 PAYE collection (January–September)",
        "source_page": "15",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.S0",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "Class S0 PAYE collection (October–December)",
        "source_page": "15",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.S1",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "Class S1 PAYE collection (January–September)",
        "source_page": "15",
        "expected": {
          "rate": "4.2"
        }
      },
      {
        "rule_key": "prsi.S1",
        "effective_from": "2026-10-01",
        "parameters": [
          "rate"
        ],
        "source_id": "sw14",
        "source_section": "Class S1 PAYE collection (October–December)",
        "source_page": "15",
        "expected": {
          "rate": "4.35"
        }
      },
      {
        "rule_key": "prsi.S.annual",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "minimum",
          "liability_threshold"
        ],
        "source_id": "sw14",
        "source_section": "Class S annual self-assessment",
        "source_page": "15,18",
        "expected": {
          "rate": "4.2375",
          "minimum": "650",
          "liability_threshold": "5000"
        }
      },
      {
        "rule_key": "prsi.K.annual",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "minimum"
        ],
        "source_id": "sw14",
        "source_section": "Class K annual self-assessment",
        "source_page": "13",
        "expected": {
          "rate": "4.2375",
          "minimum": "650"
        }
      },
      {
        "rule_key": "prsi.A.credit",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper",
          "maximum",
          "divisor"
        ],
        "source_id": "sw14",
        "source_section": "Class A tapered weekly credit",
        "source_page": "1–3",
        "expected": {
          "lower": "352.01",
          "upper": "424",
          "maximum": "12",
          "divisor": "6"
        }
      },
      {
        "rule_key": "prsi.H.credit",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper",
          "maximum",
          "divisor"
        ],
        "source_id": "sw14",
        "source_section": "Class H tapered weekly credit",
        "source_page": "1–3",
        "expected": {
          "lower": "352.01",
          "upper": "424",
          "maximum": "12",
          "divisor": "6"
        }
      },
      {
        "rule_key": "prsi.E.credit",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper",
          "maximum"
        ],
        "source_id": "sw14",
        "source_section": "Class E tapered weekly credit",
        "source_page": "9",
        "expected": {
          "lower": "352.01",
          "upper": "412",
          "maximum": "10"
        }
      },
      {
        "rule_key": "prsi.age",
        "effective_from": "2026-01-01",
        "parameters": [
          "minimum_age",
          "pension_age",
          "maximum_age",
          "class_a_minimum_weekly"
        ],
        "source_id": "sw14",
        "source_section": "General PRSI age/earnings eligibility",
        "source_page": "1,4,18",
        "expected": {
          "minimum_age": "16",
          "pension_age": "66",
          "maximum_age": "70",
          "class_a_minimum_weekly": "38"
        }
      },
      {
        "rule_key": "prsi.special",
        "effective_from": "2026-01-01",
        "parameters": [
          "share_remuneration_employer_rate",
          "national_training_fund_included"
        ],
        "source_id": "sw14",
        "source_section": "PRSI special earnings treatments",
        "source_page": "19–20",
        "expected": {
          "share_remuneration_employer_rate": "0",
          "national_training_fund_included": "1"
        }
      },
      {
        "rule_key": "prsi.voluntary.high",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "minimum"
        ],
        "source_id": "voluntary",
        "source_section": "Voluntary PRSI high",
        "source_page": "",
        "expected": {
          "rate": "6.6",
          "minimum": "500"
        }
      },
      {
        "rule_key": "prsi.voluntary.low",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate",
          "minimum"
        ],
        "source_id": "voluntary",
        "source_section": "Voluntary PRSI low",
        "source_page": "",
        "expected": {
          "rate": "2.6",
          "minimum": "250"
        }
      },
      {
        "rule_key": "prsi.voluntary.special",
        "effective_from": "2026-01-01",
        "parameters": [
          "annual_payment"
        ],
        "source_id": "voluntary",
        "source_section": "Voluntary PRSI former Class S",
        "source_page": "",
        "expected": {
          "annual_payment": "650"
        }
      },
      {
        "rule_key": "prsi.A0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "A0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "76",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.A0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "A0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "165",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.AX.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "AX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "848"
        }
      },
      {
        "rule_key": "prsi.AX.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "AX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "1837"
        }
      },
      {
        "rule_key": "prsi.AL.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "AL fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "848.01",
          "upper": "1104"
        }
      },
      {
        "rule_key": "prsi.AL.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "AL monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1837.01",
          "upper": "2392"
        }
      },
      {
        "rule_key": "prsi.A1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "A1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1104"
        }
      },
      {
        "rule_key": "prsi.A1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "A1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2392"
        }
      },
      {
        "rule_key": "prsi.A8.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "A8 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.A8.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "A8 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.A9.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "A9 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704"
        }
      },
      {
        "rule_key": "prsi.A9.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "A9 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525"
        }
      },
      {
        "rule_key": "prsi.B0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "B0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.B0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "B0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.BX.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "BX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.BX.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "BX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.B1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "B1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.B1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "B1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.C0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "C0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.C0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "C0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.CX.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "CX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.CX.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "CX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.C1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "C1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.C1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "C1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.D0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "D0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.D0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "D0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.DX.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "DX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.DX.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "DX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.D1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "D1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.D1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "D1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.E0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "E0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.E0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "E0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.E1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "E1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704"
        }
      },
      {
        "rule_key": "prsi.E1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "E1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525"
        }
      },
      {
        "rule_key": "prsi.H0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "H0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "704"
        }
      },
      {
        "rule_key": "prsi.H0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "H0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1525"
        }
      },
      {
        "rule_key": "prsi.HX.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "HX fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "704.01",
          "upper": "848"
        }
      },
      {
        "rule_key": "prsi.HX.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "HX monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1525.01",
          "upper": "1837"
        }
      },
      {
        "rule_key": "prsi.H1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "H1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "848"
        }
      },
      {
        "rule_key": "prsi.H1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "H1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1837"
        }
      },
      {
        "rule_key": "prsi.J0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "J0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.J0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "J0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.J1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "J1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.J1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "J1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "prsi.K1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "K1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "200"
        }
      },
      {
        "rule_key": "prsi.K1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "K1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "433"
        }
      },
      {
        "rule_key": "prsi.S0.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "S0 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "1000"
        }
      },
      {
        "rule_key": "prsi.S0.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower",
          "upper"
        ],
        "source_id": "sw14",
        "source_section": "S0 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "0",
          "upper": "2167"
        }
      },
      {
        "rule_key": "prsi.S1.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "S1 fortnightly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "1000"
        }
      },
      {
        "rule_key": "prsi.S1.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "S1 monthly subclass limits",
        "source_page": "16–17",
        "expected": {
          "lower": "2167"
        }
      },
      {
        "rule_key": "usc.exempt.dsp",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "DSP payments and qualifying similar payments",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.dirt",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Income already subject to DIRT",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.childcare_supplement",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Early childcare supplement",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.employer_benefits",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Qualifying exempt employer benefits",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.childcare_relief",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Qualifying childcare-services relief income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.rent_room",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Qualifying rent-a-room relief income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.scholarships",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Qualifying scholarship income",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "usc.exempt.avc_access",
        "effective_from": "2026-01-01",
        "parameters": [
          "rate"
        ],
        "source_id": "exempt",
        "source_section": "Qualifying pre-retirement AVC access",
        "source_page": "",
        "expected": {
          "rate": "0"
        }
      },
      {
        "rule_key": "prsi.P.bounds.weekly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "Class P weekly reporting threshold",
        "source_page": "16",
        "expected": {
          "lower": "48"
        }
      },
      {
        "rule_key": "prsi.P.bounds.fortnightly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "Class P fortnightly reporting threshold",
        "source_page": "16",
        "expected": {
          "lower": "96"
        }
      },
      {
        "rule_key": "prsi.P.bounds.monthly",
        "effective_from": "2026-01-01",
        "parameters": [
          "lower"
        ],
        "source_id": "sw14",
        "source_section": "Class P monthly reporting threshold",
        "source_page": "16",
        "expected": {
          "lower": "208"
        }
      },
      {
        "rule_key": "minimum-wage.under18",
        "effective_from": "2026-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2026",
        "source_section": "Rates from 1 January 2026; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "9.91"
        }
      },
      {
        "rule_key": "minimum-wage.age18",
        "effective_from": "2026-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2026",
        "source_section": "Rates from 1 January 2026; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "11.32"
        }
      },
      {
        "rule_key": "minimum-wage.age19",
        "effective_from": "2026-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2026",
        "source_section": "Rates from 1 January 2026; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "12.74"
        }
      },
      {
        "rule_key": "minimum-wage.adult20plus",
        "effective_from": "2026-01-01",
        "parameters": [
          "hourly_rate"
        ],
        "source_id": "wrc-2026",
        "source_section": "Rates from 1 January 2026; age-based table",
        "source_page": "",
        "expected": {
          "hourly_rate": "14.15"
        }
      }
    ]
  },
  "year_coverage": {
    "years": {
      "2022": {
        "status": "placeholder"
      },
      "2023": {
        "status": "placeholder"
      },
      "2024": {
        "status": "placeholder"
      },
      "2025": {
        "status": "reviewed_candidate"
      },
      "2026": {
        "status": "reviewed_candidate"
      },
      "2027": {
        "status": "placeholder"
      }
    }
  },
  "years": [
    2022,
    2023,
    2024,
    2025,
    2026,
    2027
  ],
  "sources": [
    {
      "source_id": "sw14",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf",
      "publisher": "Department of Social Protection",
      "edition": "January 2026 SW14",
      "checked_at": "2026-10-05",
      "licence": "Attribution to Department of Social Protection; original brochure links; no official endorsement"
    },
    {
      "source_id": "chart",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "standard",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "reduced",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/reduced-rates.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "other",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "emergency",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/emergency-tax/emergency-tax-rules.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "exempt",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "voluntary",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "publisher": "Department of Social Protection",
      "edition": "2026 current official guidance",
      "checked_at": "2026-10-05",
      "licence": "Attribution to Department of Social Protection; original brochure links; no official endorsement\r\n"
    },
    {
      "source_id": "employer-guide",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/prsi-employer-guide/",
      "document_url": "https://assets.gov.ie/static/documents/338359b5/20260122_PRSI_Employer_Guide_-_January_2026_-_English_Version_copy.pdf.final.pdf",
      "publisher": "Department of Social Protection",
      "edition": "January 2026 PRSI employer guide",
      "checked_at": "2026-10-05",
      "licence": "Official source link; structured factual extraction with attribution"
    },
    {
      "source_id": "sw14-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/collections/prsi-contribution-rates-and-user-guide-sw14/",
      "document_url": "https://assets.gov.ie/static/documents/prsi-contribution-rates-and-user-guide-2025-sw14.pdf",
      "publisher": "Department of Social Protection",
      "edition": "January 2025 SW14; includes 1 October 2025 changes",
      "checked_at": "2026-10-08",
      "licence": "Attribution to Department of Social Protection; original brochure links; no official endorsement"
    },
    {
      "source_id": "chart-2025",
      "source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx",
      "document_url": "",
      "publisher": "Revenue Commissioners",
      "edition": "2025 historical rules checked 8 October 2026",
      "checked_at": "2026-10-08",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "standard-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx",
      "document_url": "https://www.revenue.ie/en/corporate/press-office/budget-information/previous-years/2025/budget-summary.pdf",
      "publisher": "Revenue Commissioners",
      "edition": "2025 historical rules checked 8 October 2026",
      "checked_at": "2026-10-08",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "reduced-2025",
      "source_url": "https://www.revenue.ie/en/tax-professionals/ebrief/2023/no-2692023.aspx",
      "document_url": "https://www.revenue.ie/en/corporate/press-office/budget-information/previous-years/2024/budget-summary.pdf",
      "publisher": "Revenue Commissioners",
      "edition": "2025 historical rules checked 8 October 2026",
      "checked_at": "2026-10-08",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "other-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/other-rates.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18d/18D-00-01-20250214150119.pdf",
      "publisher": "Revenue Commissioners",
      "edition": "2025 historical rules checked 8 October 2026",
      "checked_at": "2026-10-08",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "emergency-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/emergency-tax/emergency-tax-rules.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-04-24a-20250109162709.pdf",
      "publisher": "Revenue Commissioners",
      "edition": "Revenue emergency-tax manual revised January 2025, dated archive",
      "checked_at": "2026-10-08",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "exempt-2025",
      "source_url": "https://www.revenue.ie/en/jobs-and-pensions/usc/exempt-payments-income.aspx",
      "document_url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18d/18D-00-01-20250214150119.pdf",
      "publisher": "Revenue Commissioners",
      "edition": "2025 historical rules checked 8 October 2026",
      "checked_at": "2026-10-08",
      "licence": "CC BY 4.0 — attribution; no official endorsement"
    },
    {
      "source_id": "voluntary-2025",
      "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-prsi-voluntary-contributions/",
      "document_url": "",
      "publisher": "Department of Social Protection",
      "edition": "2025 historical rules checked 8 October 2026",
      "checked_at": "2026-10-08",
      "licence": "Attribution to Department of Social Protection; original brochure links; no official endorsement\r\n"
    },
    {
      "source_id": "wrc-2025",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/previous-rates-of-pay-under-the-national-minimum-wage.html",
      "document_url": "",
      "publisher": "Workplace Relations Commission",
      "edition": "2025 national minimum wage age rates; page updated 2 January 2026",
      "checked_at": "2026-10-08",
      "licence": "Official source links; factual rates with attribution; no official endorsement"
    },
    {
      "source_id": "wage-order-2025",
      "source_url": "https://www.irishstatutebook.ie/eli/2024/si/563/made/en/print",
      "document_url": "",
      "publisher": "Irish Statute Book",
      "edition": "S.I. No. 563/2024; effective 1 January 2025",
      "checked_at": "2026-10-08",
      "licence": "Official source links; factual rates with attribution; no official endorsement"
    },
    {
      "source_id": "wrc-2026",
      "source_url": "https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/",
      "document_url": "",
      "publisher": "Workplace Relations Commission",
      "edition": "2026 national minimum wage age rates; page updated 2 January 2026",
      "checked_at": "2026-10-08",
      "licence": "Official source links; factual rates with attribution; no official endorsement"
    },
    {
      "source_id": "wage-order-2026",
      "source_url": "https://www.irishstatutebook.ie/eli/2025/si/472/made/en/print",
      "document_url": "",
      "publisher": "Irish Statute Book",
      "edition": "S.I. No. 472/2025; effective 1 January 2026",
      "checked_at": "2026-10-08",
      "licence": "Official source links; factual rates with attribution; no official endorsement"
    }
  ]
}
