{
  "schemaVersion": 1,
  "generatedAt": "2026-10-04T13:12:53.859Z",
  "tools": [
    {
      "title": "Salary After Tax Calculator",
      "description": "Compare estimated take-home pay in 20 countries. Explore the Earth, inspect the breakdown, and follow the calculation assumptions.",
      "href": "/tools/salary-after-tax-calculator/",
      "icon": "globe",
      "category": "Browser calculator",
      "tags": [
        "20 countries",
        "EUR / USD",
        "Local calculation"
      ],
      "action": "Open calculator",
      "documentation": [
        {
          "title": "Calculation assumptions and official sources",
          "url": "https://proflead.dev/tools/salary-after-tax-calculator/#calculation-assumptions"
        }
      ],
      "url": "https://proflead.dev/tools/salary-after-tax-calculator/"
    },
    {
      "title": "Researcher Library for Obsidian",
      "description": "Import PDF papers, extract metadata, track reading progress, and connect research notes in an Obsidian vault.",
      "href": "/tools/researcher-library/",
      "icon": "library",
      "category": "Obsidian plugin",
      "tags": [
        "PDF papers",
        "Research notes",
        "Local files"
      ],
      "action": "View the project",
      "documentation": [
        {
          "title": "Obsidian installation",
          "url": "https://community.obsidian.md/plugins/researcher-library"
        },
        {
          "title": "Source and documentation",
          "url": "https://github.com/proflead/obsidian-researcher-library"
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      ],
      "url": "https://proflead.dev/tools/researcher-library/"
    },
    {
      "title": "CMU English Test Practice",
      "description": "160 original questions, focused practice, and two 80-question timed mock exams. Review explanations and keep progress in your browser.",
      "href": "/tools/cmu-english-test/",
      "icon": "book",
      "category": "Study tool",
      "tags": [
        "English",
        "Practice / exams",
        "Saved progress"
      ],
      "action": "Start practicing",
      "documentation": [
        {
          "title": "Official test format",
          "url": "https://poc.li.cmu.ac.th/CMU-TEGS-V2/images/teststructureen.png"
        },
        {
          "title": "Registration and regulations",
          "url": "https://poc.li.cmu.ac.th/CMU-TEGS-V2/info"
        }
      ],
      "url": "https://proflead.dev/tools/cmu-english-test/"
    },
    {
      "title": "Invisible AI Character Detector & Remover",
      "description": "Find and remove hidden Unicode characters in text with Chrome and VS Code extensions.",
      "href": "/posts/ai-watermark-remover/",
      "icon": "scan",
      "category": "Developer extension",
      "tags": [
        "Chrome",
        "VS Code",
        "Text inspection"
      ],
      "action": "Read the guide",
      "documentation": [
        {
          "title": "Chrome extension",
          "url": "https://chromewebstore.google.com/detail/invisible-ai-chart-detect/cglglglndajaihmbjlacmphhefmocmbh"
        },
        {
          "title": "VS Code extension",
          "url": "https://marketplace.visualstudio.com/items?itemName=proflead.invisible-ai-chart-detector"
        },
        {
          "title": "Source",
          "url": "https://github.com/proflead/invisible-ai-chart-detector"
        }
      ],
      "url": "https://proflead.dev/posts/ai-watermark-remover/"
    },
    {
      "title": "SERP Link Exporter",
      "description": "Extract Google Search result links and export clean URLs as CSV, Markdown, or plain text.",
      "href": "/posts/serp-link-exporter/",
      "icon": "link",
      "category": "Chrome extension",
      "tags": [
        "Search results",
        "CSV",
        "Markdown"
      ],
      "action": "Read the guide",
      "documentation": [
        {
          "title": "Chrome extension",
          "url": "https://chromewebstore.google.com/detail/serp-link-exporter/acmijdepfmnmoomdfibmfffdghgccahg"
        }
      ],
      "url": "https://proflead.dev/posts/serp-link-exporter/"
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  "browserTools": [
    {
      "name": "read_tool_documentation",
      "inputSchema": {
        "type": "object",
        "properties": {
          "tool": {
            "type": "string",
            "enum": [
              "salary-after-tax-calculator",
              "cmu-english-test",
              "researcher-library",
              "ai-watermark-remover",
              "serp-link-exporter"
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        "required": [
          "tool"
        ],
        "additionalProperties": false
      },
      "route": "All pages",
      "sideEffects": "None",
      "inputs": {
        "tool": "Tool ID from the catalog"
      },
      "output": "Public descriptions, documentation links, input contracts, and salary assumptions."
    },
    {
      "name": "prepare_conference_correction",
      "inputSchema": {
        "type": "object",
        "properties": {
          "fieldName": {
            "type": "string",
            "enum": [
              "title",
              "date",
              "location",
              "websiteUrl",
              "topics",
              "description",
              "logo",
              "other"
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            "type": "string",
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            "maxLength": 10000
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          "sourceUrl": {
            "type": "string",
            "maxLength": 2000,
            "description": "Optional HTTP or HTTPS source URL."
          },
          "notes": {
            "type": "string",
            "maxLength": 10000
          },
          "email": {
            "type": "string",
            "maxLength": 320,
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        "required": [
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          "suggestedValue"
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        "additionalProperties": false
      },
      "route": "/developer-conferences/<slug>/",
      "sideEffects": "Opens and fills a local reviewable correction form; does not submit or change the directory",
      "output": "Prepared status with conference slug; user submits through the visible form."
    },
    {
      "name": "search_public_content",
      "inputSchema": {
        "type": "object",
        "properties": {
          "query": {
            "type": "string",
            "minLength": 1,
            "maxLength": 200
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          "limit": {
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            "minimum": 1,
            "maximum": 50,
            "default": 10
          }
        },
        "required": [
          "query"
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        "additionalProperties": false
      },
      "route": "All pages",
      "sideEffects": "None",
      "inputs": {
        "query": "1–200 characters",
        "limit": "Integer 1–50"
      },
      "output": "Canonical URLs, summaries, and record types from the public content index."
    },
    {
      "name": "find_conferences",
      "inputSchema": {
        "type": "object",
        "properties": {
          "year": {
            "type": "integer",
            "minimum": 2000,
            "maximum": 2100
          },
          "month": {
            "type": "integer",
            "minimum": 1,
            "maximum": 12
          },
          "topic": {
            "type": "string",
            "maxLength": 100
          },
          "period": {
            "type": "string",
            "enum": [
              "all",
              "upcoming",
              "past"
            ],
            "default": "all"
          }
        },
        "additionalProperties": false
      },
      "route": "/developer-conferences/",
      "sideEffects": "Updates visible directory filters",
      "inputs": {
        "year": "Optional integer year",
        "month": "Optional integer 1–12",
        "topic": "Optional string",
        "period": "all, upcoming, or past"
      },
      "output": "Approved event records, dates, locations, and sources."
    },
    {
      "name": "estimate_take_home_pay",
      "inputSchema": {
        "type": "object",
        "properties": {
          "amount": {
            "type": "number",
            "minimum": 0,
            "description": "Gross salary in the chosen currency and period. At most two decimal places; annual equivalent cannot exceed EUR 250,000."
          },
          "currency": {
            "type": "string",
            "enum": [
              "EUR",
              "USD"
            ]
          },
          "period": {
            "type": "string",
            "enum": [
              "annual",
              "monthly"
            ]
          },
          "country": {
            "type": "string",
            "enum": [
              "US",
              "UK",
              "CA",
              "AU",
              "DE",
              "FR",
              "NL",
              "ES",
              "PT",
              "SG",
              "TH",
              "AE",
              "BG",
              "EE",
              "PL",
              "IT",
              "CH",
              "NO",
              "JP",
              "NZ"
            ]
          }
        },
        "required": [
          "amount",
          "currency",
          "period",
          "country"
        ],
        "additionalProperties": false
      },
      "route": "/tools/salary-after-tax-calculator/",
      "sideEffects": "Updates local calculator inputs and results; sends no salary data",
      "inputs": {
        "amount": "Number in the supported salary range, up to two decimal places",
        "currency": "EUR or USD",
        "period": "annual or monthly",
        "country": [
          "US",
          "UK",
          "CA",
          "AU",
          "DE",
          "FR",
          "NL",
          "ES",
          "PT",
          "SG",
          "TH",
          "AE",
          "BG",
          "EE",
          "PL",
          "IT",
          "CH",
          "NO",
          "JP",
          "NZ"
        ]
      },
      "output": "The same deterministic estimate as the UI, with assumptions, ruleset version, and exchange-rate snapshot."
    },
    {
      "name": "prepare_contact_request",
      "inputSchema": {
        "type": "object",
        "properties": {
          "fullName": {
            "type": "string",
            "minLength": 1,
            "maxLength": 200
          },
          "email": {
            "type": "string",
            "format": "email",
            "maxLength": 320
          },
          "topic": {
            "type": "string",
            "enum": [
              "Advertising",
              "Work / Collaboration",
              "General message"
            ]
          },
          "websiteOrCompany": {
            "type": "string",
            "maxLength": 500
          },
          "message": {
            "type": "string",
            "minLength": 1,
            "maxLength": 10000
          }
        },
        "required": [
          "fullName",
          "email",
          "topic",
          "message"
        ],
        "additionalProperties": false
      },
      "route": "/contact-me/",
      "sideEffects": "Fills reviewable local form fields; does not send the form",
      "output": "Prepared status; user submits through the visible form."
    }
  ],
  "salaryModel": {
    "rulesetVersion": "2026-10-01.1",
    "exchangeRateDate": "2026-10-01",
    "maxAnnualEur": 250000,
    "countries": [
      {
        "id": "US",
        "name": "United States",
        "taxPeriod": "2025 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Federal and California single-filer schedules for 2025, the latest complete combined assessment schedules used here. Federal standard deduction $15,750; California $5,706.",
          "Social Security, Medicare, additional Medicare and California SDI included. No itemized deductions, retirement plan, health-plan premiums or refundable earned-income benefits."
        ],
        "sources": [
          {
            "title": "IRS: 2025 deductions",
            "url": "https://www.irs.gov/publications/p501"
          },
          {
            "title": "IRS: 2025 tax brackets",
            "url": "https://www.irs.gov/irb/2024-45_IRB"
          },
          {
            "title": "California: 2025 assessment instructions",
            "url": "https://www.ftb.ca.gov/forms/2025/2025-540-booklet.html"
          },
          {
            "title": "California: SDI rates",
            "url": "https://edd.ca.gov/en/disability/Contribution_Rates_and_Benefit_Amounts/"
          },
          {
            "title": "Social Security: contribution bases",
            "url": "https://www.ssa.gov/oact/cola/cbb.html"
          }
        ]
      },
      {
        "id": "UK",
        "name": "United Kingdom",
        "taxPeriod": "6 Apr 2026 – 5 Apr 2027",
        "verified": "2026-10-01",
        "assumptions": [
          "England rates, standard personal allowance with the £100,000 income taper, and category A employee National Insurance.",
          "No student loan, salary sacrifice or workplace pension. Annual assessment estimate; actual National Insurance is calculated per pay period."
        ],
        "sources": [
          {
            "title": "HMRC: 2026/27 rates and thresholds",
            "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
          },
          {
            "title": "HMRC: personal allowance",
            "url": "https://www.gov.uk/income-tax-rates"
          }
        ]
      },
      {
        "id": "CA",
        "name": "Canada",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Federal and Ontario income tax, Ontario surtax, tax reduction and health premium. Basic personal and employment credits included.",
          "CPP, additional CPP and EI included, with enhanced CPP deducted before tax. No RRSP deduction or refundable benefits."
        ],
        "sources": [
          {
            "title": "CRA: Ontario 2026 rates, formulas and examples",
            "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032on-jan/t4032on-january-general-information.html"
          }
        ]
      },
      {
        "id": "AU",
        "name": "Australia",
        "taxPeriod": "1 Jul 2026 – 30 Jun 2027",
        "verified": "2026-10-01",
        "assumptions": [
          "Tax resident on a temporary work visa, not a working-holiday visa. Assumes a full Medicare exemption certificate and no Medicare entitlement; no levy or levy surcharge.",
          "Resident tax brackets and low-income tax offset. Salary excludes employer superannuation; no HELP debt, voluntary superannuation or private insurance premium."
        ],
        "sources": [
          {
            "title": "ASIC Moneysmart: 2026/27 income tax rates",
            "url": "https://moneysmart.gov.au/work-and-tax/income-tax"
          },
          {
            "title": "ATO: low-income tax offset",
            "url": "https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset"
          },
          {
            "title": "ATO: Medicare exemption",
            "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-exemption"
          }
        ]
      },
      {
        "id": "DE",
        "name": "Germany",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Single, no church tax; statutory health insurance with the 2.9% average additional rate, and childless care insurance.",
          "Annual income assessment with employee and insurance deductions, solidarity surcharge and contribution caps. Minijob assumes employee pension participation and employer-paid flat tax; the €175 monthly minimum pension base applies, and midijob relief applies. Minijob health coverage is outside payroll. Actual health fund rates vary."
        ],
        "sources": [
          {
            "title": "BMF: 2026 income tax formula",
            "url": "https://esth.bundesfinanzministerium.de/lsth/2026/A-Einkommensteuergesetz/IV-Tarif-31-34b/Paragraf-32a/inhalt.html"
          },
          {
            "title": "Government: contribution ceilings",
            "url": "https://www.bundesregierung.de/breg-de/aktuelles/beitragsgemessungsgrenzen-2386514"
          },
          {
            "title": "Health Ministry: contributions",
            "url": "https://www.bundesgesundheitsministerium.de/beitraege"
          },
          {
            "title": "BMF: solidarity surcharge",
            "url": "https://lsth.bundesfinanzministerium.de/lsth/2026/B-Anhaenge/Anhang-27/I/inhalt.html"
          },
          {
            "title": "Minijob-Zentrale: minimum pension contributions",
            "url": "https://www.minijob-zentrale.de/DE/die-minijobs/rentenversicherungspflicht/detailseite"
          },
          {
            "title": "Pension authority: midijob formulas",
            "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Arbeitgeber-und-Steuerberater/Gleitzone-Uebergangsbereich/uebergangsbereich_gleitzone"
          }
        ]
      },
      {
        "id": "FR",
        "name": "France",
        "taxPeriod": "2025 income · assessed in 2026",
        "verified": "2026-10-01",
        "assumptions": [
          "Private-sector cadre, one tax share, standard 10% work deduction and décote. Uses the complete 2025 income and social contribution schedules.",
          "Includes basic and Agirc-Arrco pensions, CEG, CET, APEC, CSG and CRDS. Employer-specific mutuelle and prévoyance premiums and their taxable employer benefits are not modeled; these can change the result."
        ],
        "sources": [
          {
            "title": "Service Public: income tax scale",
            "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419?lang=fr"
          },
          {
            "title": "Service Public: employee contributions",
            "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302"
          },
          {
            "title": "Tax authority: work deduction",
            "url": "https://www.impots.gouv.fr/particulier/questions/comment-puis-je-beneficier-de-la-deduction-forfaitaire-de-10"
          },
          {
            "title": "Agirc-Arrco: contribution rates",
            "url": "https://www.agirc-arrco.fr/entreprises/embaucher-et-gerer-des-salaries/calculer-et-declarer/"
          }
        ]
      },
      {
        "id": "NL",
        "name": "Netherlands",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Under AOW age; full-year entitlement to general and employment credits. National insurance is shown separately, after its share of credits.",
          "No 30% ruling. No occupational pension deduction assumed; sector-specific pension participation can be compulsory. Personal health insurance premiums are paid outside payroll and are not deducted here."
        ],
        "sources": [
          {
            "title": "Belastingdienst: rates",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen"
          },
          {
            "title": "Belastingdienst: credits and tax/premium split",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/heffingskortingen"
          }
        ]
      },
      {
        "id": "ES",
        "name": "Spain",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Ordinary resident, permanent employee contract; national and Madrid scales and personal minima. Includes €2,000 employment expenses, low-income work relief and the 2026 employment credit.",
          "Social security, MEI and the additional solidarity contribution included. No Beckham law, dependants, union dues or special deductions."
        ],
        "sources": [
          {
            "title": "BOE: income tax law",
            "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764"
          },
          {
            "title": "Madrid: regional rates and minimum",
            "url": "https://www.comunidad.madrid/atencion-contribuyente/irpf"
          },
          {
            "title": "Social Security: contribution rates",
            "url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537/36561"
          },
          {
            "title": "BOE: 2026 employment credit",
            "url": "https://www.boe.es/eli/es/rdl/2026/02/17/5/dof/spa/pdf"
          }
        ]
      },
      {
        "id": "PT",
        "name": "Portugal",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Ordinary mainland resident; 11% employee social security, employment deduction, minimum-existence relief and solidarity tax.",
          "No NHR, IFICI or youth scheme. No receipt-based household, health or rent credits. Annual total includes holiday/Christmas salary payments; monthly display is annual net divided by 12."
        ],
        "sources": [
          {
            "title": "Tax authority: 2026 brackets",
            "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx"
          },
          {
            "title": "Employment deduction",
            "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs25.aspx"
          },
          {
            "title": "Minimum-existence relief",
            "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs70.aspx"
          },
          {
            "title": "Solidarity tax",
            "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68A.aspx"
          }
        ]
      },
      {
        "id": "SG",
        "name": "Singapore",
        "taxPeriod": "2026 income · YA 2027",
        "verified": "2026-10-01",
        "assumptions": [
          "Foreign employee who is neither a citizen nor a permanent resident. No employee CPF; resident income tax rates and S$1,000 earned-income relief.",
          "No temporary tax rebates assumed for YA 2027. Employer foreign-worker levies are not employee deductions."
        ],
        "sources": [
          {
            "title": "IRAS: resident tax rates",
            "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"
          },
          {
            "title": "IRAS: earned-income relief",
            "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/earned-income-relief"
          },
          {
            "title": "CPF: foreign employees",
            "url": "https://www.cpf.gov.sg/employer/employer-obligations/who-should-receive-cpf-contributions"
          }
        ]
      },
      {
        "id": "TH",
        "name": "Thailand",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Locally employed resident, Section 33 social security, 12 equal salary payments. Standard employment expense deduction of 50%, capped at ฿100,000, plus ฿60,000 personal allowance.",
          "2026 social security monthly wage base: minimum ฿1,650, maximum ฿17,500. No spouse, insurance, investment or shopping deductions; no foreign-source income."
        ],
        "sources": [
          {
            "title": "Revenue Department: returns and instructions",
            "url": "https://www.rd.go.th/english/68443.html"
          },
          {
            "title": "Thai government: 2026 social security wage bases",
            "url": "https://www.thaigov.go.th/uploads/document/74/2025/12/pdf/20251203161231_8203.pdf"
          }
        ]
      },
      {
        "id": "AE",
        "name": "United Arab Emirates",
        "taxPeriod": "2026 rules",
        "verified": "2026-10-01",
        "assumptions": [
          "Foreign, non-GCC private-sector employee: no personal income tax or employee pension contribution.",
          "Mandatory ILOE insurance modeled at AED 5 or 10 monthly plus VAT, assuming all salary is basic salary. Employer-funded health insurance and end-of-service benefits are outside the calculation."
        ],
        "sources": [
          {
            "title": "UAE government: taxation",
            "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation"
          },
          {
            "title": "UAE government: unemployment insurance",
            "url": "https://u.ae/en/information-and-services/jobs/unemployment-insurance-scheme"
          }
        ]
      },
      {
        "id": "BG",
        "name": "Bulgaria",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Category III employee, born after 1959. Income tax 10% after employee social and health contributions.",
          "Employee contributions 13.78%; monthly cap €2,111.64 for January–July and €2,300 for August–December 2026. Assumes 12 equal payments and actual pay as the insurable base; occupational minimum bases can affect very low pay. Bulgaria uses EUR in this snapshot."
        ],
        "sources": [
          {
            "title": "NRA: employment income tax",
            "url": "https://nra.bg/wps/portal/nra-en/taxes.en/annual.income.tax.en/advance.income.tax.en"
          },
          {
            "title": "NSSI: 2026 employee contribution ceilings",
            "url": "https://www.nssi.bg/fizicheski-lica/osiguriavane/osiguriavane-rabotnici-slujiteli/"
          },
          {
            "title": "NSSI: contribution schedules",
            "url": "https://www.nssi.bg/publikacii/informacionni-materiali/za-osiguryavaneto/"
          }
        ]
      },
      {
        "id": "EE",
        "name": "Estonia",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Full €8,400 annual basic exemption, 22% income tax and 1.6% employee unemployment insurance.",
          "Assumes second-pillar participation at the default 2% rate. A 35-year-old resident born after 1982 is normally enrolled; opting out or electing 4%/6% changes the result. Employer social tax excluded."
        ],
        "sources": [
          {
            "title": "EMTA: 2026 rates and allowances",
            "url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates"
          }
        ]
      },
      {
        "id": "PL",
        "name": "Poland",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Employment contract, one workplace in the same town. Standard PLN 3,000 employment expenses and PLN 3,600 tax-reducing credit.",
          "Capped pension/disability, uncapped sickness, 9% health contribution and solidarity tax above PLN 1 million included. No voluntary PPK or under-26 exemption."
        ],
        "sources": [
          {
            "title": "Tax authority: employment income",
            "url": "https://www.podatki.gov.pl/podatki-osobiste/pit/informacje-podstawowe/co-jest-opodatkowane/dochody-z-pracy"
          },
          {
            "title": "Tax authority: rates",
            "url": "https://www.podatki.gov.pl/podatki-osobiste/pit/stawki-i-limity"
          },
          {
            "title": "ZUS: contribution rates and bases",
            "url": "https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/skladki"
          },
          {
            "title": "Government: 2026 pension/disability cap",
            "url": "https://biznes.gov.pl/pl/portal/00274"
          }
        ]
      },
      {
        "id": "IT",
        "name": "Italy",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Private-sector employee in the 9.19% INPS category, first insured after 1995. Includes contribution cap, additional 1%, employment credits and the income-based additional deduction.",
          "National IRPEF, Lombardy and Milan tax. No impatriate regime, voluntary pension or cash wage bonus. Sector-specific contribution rates may be higher."
        ],
        "sources": [
          {
            "title": "Italian Parliament: IRPEF and employment credits",
            "url": "https://temi.camera.it/leg19/temi/19_tl18_irpef"
          },
          {
            "title": "INPS: 2026 limits",
            "url": "https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html"
          },
          {
            "title": "Milan: municipal income tax",
            "url": "https://www.comune.milano.it/argomenti/tributi/addizionale-comunale-irpef"
          },
          {
            "title": "Lombardy: regional rates",
            "url": "https://gedasi.consiglio.regione.lombardia.it/dasi/public/dfc821b4-24e3-4629-967d-6f488557d7cb"
          }
        ]
      },
      {
        "id": "CH",
        "name": "Switzerland",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Ordinary assessment in Zurich city (for example, a settled C-permit holder), no church or wealth tax. Canton multiplier 95%, city 119%; standard work and insurance deductions, no commuting/meal deductions.",
          "AHV/IV/EO, unemployment and the minimum age-35 occupational savings contribution, split equally with employer. Assumes 1% employee accident insurance; employer pays pension risk/admin charges. Actual pension and accident plans vary.",
          "Private health insurance premiums are not subtracted from take-home pay; assumes premiums qualify for the capped tax deduction. Withholding-only foreign residents can have a different outcome."
        ],
        "sources": [
          {
            "title": "Zurich: tax law and assessment forms",
            "url": "https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen/steuererklaerung-natuerliche-personen.html"
          },
          {
            "title": "ESTV: 2026 federal tax tables",
            "url": "https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf"
          },
          {
            "title": "Zurich city: 2026 multipliers",
            "url": "https://www.wirtschaftsfoerderung.stadt-zuerich.ch/de/lebenslagen/steuern/natuerliche-personen/steuerberechnung.html"
          },
          {
            "title": "Social insurance: occupational benefits",
            "url": "https://www.bsv.admin.ch/en/old-age-provision-occupational-benefits-plan"
          }
        ]
      },
      {
        "id": "NO",
        "name": "Norway",
        "taxPeriod": "2026 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Ordinary resident taxation, not the foreign-worker PAYE scheme. Personal allowance, minimum employment deduction, bracket tax and employee National Insurance included.",
          "No union, travel or interest deductions; employer pension contributions excluded."
        ],
        "sources": [
          {
            "title": "Skatteetaten: complete 2026 rates",
            "url": "https://www.skatteetaten.no/rettskilder/type/uttalelser/uttalelser/forskuddsutskrivingen-2026/"
          }
        ]
      },
      {
        "id": "JP",
        "name": "Japan",
        "taxPeriod": "2026 national tax · 2026 resident tax on 2025 income",
        "verified": "2026-10-01",
        "assumptions": [
          "Tokyo employee, 12 equal payments, no bonus. National tax includes the enacted 2026 year-end deductions and reconstruction surtax; health and employment rate changes are weighted by their effective months.",
          "Resident tax uses the same gross salary in the preceding year, 2025 deductions, and Tokyo’s 10% rate and per-capita/forest levies. No first-year resident-tax holiday.",
          "Kyokai Kenpo remuneration bands, employees’ pension, employment insurance and the new child/family support contribution included. No long-term care premium at age 35. Very low pay may not qualify for this employee insurance profile."
        ],
        "sources": [
          {
            "title": "NTA: salary-income deductions",
            "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
          },
          {
            "title": "NTA: 2026 year-end deduction transitions",
            "url": "https://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf"
          },
          {
            "title": "NTA: basic deductions",
            "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm"
          },
          {
            "title": "NTA: income tax rates",
            "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm"
          },
          {
            "title": "Tokyo: insurance remuneration bands",
            "url": "https://www.kyoukaikenpo.or.jp/~/media/Files/shared/hokenryouritu/r8/ippan/R8_13tokyo.pdf"
          },
          {
            "title": "MHLW: employment insurance",
            "url": "https://www.mhlw.go.jp/stf/newpage_71570.html"
          },
          {
            "title": "Shinjuku: resident tax",
            "url": "https://www.city.shinjuku.lg.jp/hoken/file04_03_00001.html"
          }
        ]
      },
      {
        "id": "NZ",
        "name": "New Zealand",
        "taxPeriod": "1 Apr 2026 – 31 Mar 2027",
        "verified": "2026-10-01",
        "assumptions": [
          "Resident income tax, independent earner tax credit and capped ACC earners’ levy. Assumes no benefit or other income that disqualifies the earner credit.",
          "Temporary foreign worker, not eligible for KiwiSaver; no student loan. Employer contributions are outside gross salary."
        ],
        "sources": [
          {
            "title": "IRD: income tax rates",
            "url": "https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/about-tax-codes"
          },
          {
            "title": "IRD: independent earner credit",
            "url": "https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc"
          },
          {
            "title": "IRD: ACC earners’ levy",
            "url": "https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-earners-levy-rates"
          }
        ]
      }
    ]
  }
}
