# Salary tax helper attribution

`tax-brackets.js` adapts the pure `taxFor` / `cents` helpers and seven-bracket table from:

- Project: ikiwihome/income-calc
- Source: https://github.com/ikiwihome/income-calc/blob/71e1a1076ece72b8451a770d84653df5acacd57b/app/utils/taxCalculator.ts
- Pinned commit: `71e1a1076ece72b8451a770d84653df5acacd57b`
- Copyright (c) 2025 ikiwi
- License: MIT, full original text preserved in `LICENSE.txt`.

Local modifications: DOM-independent module export, annual one-off bonus tax helper, independently verified official tax amounts. City policy data, payroll schedule, contribution calculations, offer comparison and worktime calculations are locally authored. No upstream city rates are treated as current policy. No Nuxt/Vue runtime or its dependency tree is shipped for this adaptation.

Also reviewed: Ignareo/SalaryCalculator (MIT), pinned `82007d7a0b159883c51716e19a033048084b7e02`. Its complete calculator and hardcoded policy values are not copied or shipped. Its source and license were inspected before selecting the smaller pure tax helper above.

Official calculation references are in `/salary-policy-national.json`; local dates, rates, caps and source references are in `/salary-policy-north.json` and `/salary-policy-south.json`.