{
  "site": "web-calculators",
  "toolId": "salary-calculator",
  "verifiedOn": "2026-07-11",
  "productSourcePaths": [
    "server/web-calculators/src/app/[locale]/tax/salary-calculator/SalaryCalculatorClient.tsx",
    "server/web-calculators/src/lib/finance/salary.ts",
    "server/web-calculators/src/lib/finance/policies/kr/withholding-tax-2024.generated.ts",
    "server/web-calculators/src/lib/finance/__tests__/salary.test.ts",
    "docs/evidence/finance/nts-withholding-tax-2024.json"
  ],
  "fixtureSha256": "8aa90e7a3facf73154dcc521bb28e0fcb751bf5083945ce448a50146a720c993",
  "productSourcesSha256": "3ad9d3f8a7039424a5d7608265c33463ff150c6b994eb0192e7fd9a67736f45b",
  "inputLimits": "Monthly taxable pay from KRW 770,000 inclusive to KRW 10,000,000 exclusive; safe integer won inputs; 2026 reference dates",
  "outputFormat": "Monthly employee deductions and estimated net pay in integer won",
  "assertions": [
    "official 646-row NTS lookup and SHA",
    "3.5M/family 4/children 2 example",
    "80/100/120 percent withholding",
    "pension bounds and insurance formulas",
    "invalid and out-of-range rejection"
  ],
  "limitations": [
    "Estimated values may differ after workplace reconciliation and year-end settlement",
    "The official lookup does not extrapolate outside its published range"
  ],
  "verificationCommands": [
    "python -m unittest tools.finance.test_import_withholding_hwpx",
    "npm test -- src/lib/finance/__tests__/salary.test.ts",
    "node scripts/verify-finance-output.mjs"
  ],
  "fixture": {
    "monthlyGrossWon": 3500000,
    "familyCount": 4,
    "childrenAged8To20": 2,
    "referenceDate": "2026-07-11"
  },
  "expected": {
    "baseWithholdingTax": 49340,
    "incomeTax": 20180,
    "localIncomeTax": 2018,
    "totalIncomeTaxes": 22198
  },
  "financeProvenance": "docs/evidence/finance/nts-withholding-tax-2024.json",
  "sourceSha256": "617763cc3d7b676786cad3552e579ac97fdc3a84a54709e8a23a0eee135b1610",
  "officialSources": [
    ["nps-2026", "https://m.nps.or.kr/fileDown.do?atchFileId=FL26000090&atchFileSn=1"],
    ["nps-rounding", "https://pensioner.nps.or.kr/html/download/minwon/2024_nps_company.pdf"],
    ["nhis-2026", "https://edi.nhis.or.kr/portal/images/popup/20251204_pop01longdesc.html"],
    ["moel-employment", "https://www.moel.go.kr/info/astmgmt/employ/employList.do"],
    ["nts-withholding", "https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7862&mi=6583"],
    ["local-income-tax-law", "https://www.law.go.kr/법령/지방세법/제103조의13"]
  ]
}