{
  "schema_version": "1.0",
  "effective_design_date": "2026-10-01",
  "currency": "XOF",
  "locale": "fr-CI",
  "purpose": "Generate, approve, archive and securely expose employee payslips in the NextGenIT CRM.",
  "legal_controls": [
    {
      "id": "CNPS_START_DAY",
      "rule": "Declare every employee to CNPS on the first day of employment, including probationary and fixed-term workers."
    },
    {
      "id": "PAYSLIP_AT_PAYMENT",
      "rule": "Issue an individual payslip when salary is paid and record payment in a manual or electronic register."
    },
    {
      "id": "RATE_VERSIONING",
      "rule": "Never hard-code payroll rates; select a dated approved rate set for the pay period."
    },
    {
      "id": "ACCESS_CONTROL",
      "rule": "Employee sees only own finalized payslips; payroll admins use least privilege; every view/download is audited."
    }
  ],
  "entities": {
    "employee": [
      "employee_id",
      "full_name",
      "address",
      "job_title",
      "classification",
      "hire_date",
      "contract_type",
      "cnps_id",
      "tax_profile"
    ],
    "employer": [
      "legal_name",
      "legal_form",
      "rccm",
      "tax_id",
      "cnps_id",
      "address"
    ],
    "payslip": [
      "payslip_number",
      "pay_period",
      "payment_date",
      "status",
      "earnings[]",
      "deductions[]",
      "employer_contributions[]",
      "gross_salary",
      "taxable_net",
      "net_pay",
      "total_employer_cost",
      "leave_accrued",
      "leave_taken",
      "leave_balance",
      "payment_reference",
      "generated_at",
      "document_hash",
      "pdf_storage_key"
    ]
  },
  "configurable_rates": [
    {
      "key": "smig_monthly",
      "suggested_value": 75000,
      "source": "Government announcement effective 2023-01-01",
      "must_revalidate": true
    },
    {
      "key": "cnps_employee_pension_rate",
      "suggested_value": 0.063,
      "source": "CNPS employer guidance",
      "must_revalidate": true
    },
    {
      "key": "cnps_employer_pension_rate",
      "suggested_value": 0.077,
      "source": "CNPS employer guidance",
      "must_revalidate": true
    },
    {
      "key": "family_allowance_rate",
      "suggested_value": 0.05,
      "source": "CNPS employer guidance",
      "must_revalidate": true
    },
    {
      "key": "maternity_rate",
      "suggested_value": 0.0075,
      "source": "CNPS employer guidance",
      "must_revalidate": true
    },
    {
      "key": "work_accident_rate",
      "suggested_value": "0.02–0.05",
      "source": "CNPS-assigned sector rate",
      "must_revalidate": true
    },
    {
      "key": "payroll_tax_rules",
      "suggested_value": null,
      "source": "DGI rules effective for pay period",
      "must_revalidate": true
    }
  ],
  "workflow": [
    "draft",
    "calculated",
    "reviewed",
    "approved",
    "pdf_generated",
    "payment_confirmed",
    "published_to_employee",
    "archived"
  ],
  "minimum_security": [
    "encryption_at_rest_and_in_transit",
    "role_based_access",
    "MFA_for_payroll_admins",
    "immutable_audit_log",
    "signed_or_hashed_PDF",
    "retention_schedule",
    "backup_and_restore_test",
    "no_public_URLs"
  ]
}