@jjlmoya/utils-finance 1.29.0 → 1.30.0

package/package.json

@@ -1,6 +1,6 @@
 {
     "name": "@jjlmoya/utils-finance",
-    "version": "1.29.0",
+    "version": "1.30.0",
     "type": "module",
     "main": "./src/index.ts",
     "types": "./src/index.ts",

package/src/category/index.ts

@@ -15,10 +15,11 @@ import { fireCalculator } from '../tool/fireCalculator/entry';
 import { debtSnowball } from '../tool/debtSnowball/entry';
 import { revolvingCardCalculator } from '../tool/revolvingCardCalculator/entry';
 import { pesetaValue } from '../tool/pesetaValue/entry';
+import { salaryEmployerCost } from '../tool/salaryEmployerCost/entry';
 
 export const financeCategory: FinanceCategoryEntry = {
   icon: 'mdi:finance',
-  tools: [compoundInterest, financialFreedom, profitability, mortgage, inflation, percentageCalculator, lateInterest, ibanBicSwift, rentIncrease, lotteryOptimizer, courtFeeCalculator, legalInterestRate, fireCalculator, debtSnowball, revolvingCardCalculator, pesetaValue],
+  tools: [compoundInterest, financialFreedom, profitability, mortgage, inflation, percentageCalculator, lateInterest, ibanBicSwift, rentIncrease, lotteryOptimizer, courtFeeCalculator, legalInterestRate, fireCalculator, debtSnowball, revolvingCardCalculator, pesetaValue, salaryEmployerCost],
   i18n: {
     en: () => import('./i18n/en').then((m) => m.content),
     es: () => import('./i18n/es').then((m) => m.content),

package/src/entries.ts

@@ -30,6 +30,8 @@ export { revolvingCardCalculator } from './tool/revolvingCardCalculator/entry';
 export type { RevolvingCardCalculatorLocaleContent } from './tool/revolvingCardCalculator/entry';
 export { pesetaValue } from './tool/pesetaValue/entry';
 export type { PesetaValueLocaleContent } from './tool/pesetaValue/entry';
+export { salaryEmployerCost } from './tool/salaryEmployerCost/entry';
+export type { SalaryEmployerCostLocaleContent } from './tool/salaryEmployerCost/entry';
 export { financeCategory } from './category';
 import { compoundInterest } from './tool/compoundInterest/entry';
 import { financialFreedom } from './tool/financialFreedom/entry';
@@ -47,4 +49,5 @@ import { percentageCalculator } from './tool/percentageCalculator/entry';
 import { rentIncrease } from './tool/rentIncreaseCalculator/entry';
 import { revolvingCardCalculator } from './tool/revolvingCardCalculator/entry';
 import { pesetaValue } from './tool/pesetaValue/entry';
-export const ALL_ENTRIES = [compoundInterest, financialFreedom, profitability, courtFeeCalculator, debtSnowball, fireCalculator, ibanBicSwift, inflation, lateInterest, legalInterestRate, lotteryOptimizer, mortgage, percentageCalculator, rentIncrease, revolvingCardCalculator, pesetaValue];
+import { salaryEmployerCost } from './tool/salaryEmployerCost/entry';
+export const ALL_ENTRIES = [compoundInterest, financialFreedom, profitability, courtFeeCalculator, debtSnowball, fireCalculator, ibanBicSwift, inflation, lateInterest, legalInterestRate, lotteryOptimizer, mortgage, percentageCalculator, rentIncrease, revolvingCardCalculator, pesetaValue, salaryEmployerCost];

package/src/index.ts

@@ -31,3 +31,4 @@ export { FIRE_CALCULATOR_TOOL } from './tool/fireCalculator';
 export { DEBT_SNOWBALL_TOOL } from './tool/debtSnowball';
 export { REVOLVING_CARD_CALCULATOR_TOOL } from './tool/revolvingCardCalculator';
 export { PESETA_VALUE_TOOL } from './tool/pesetaValue';
+export { SALARY_EMPLOYER_COST_TOOL } from './tool/salaryEmployerCost';

package/src/tests/locale_completeness.test.ts

@@ -25,7 +25,7 @@ describe('Locale Completeness Validation', () => {
     });
   });
 
-  it('all 16 tools registered', () => {
-    expect(ALL_TOOLS.length).toBe(16);
+  it('all 17 tools registered', () => {
+    expect(ALL_TOOLS.length).toBe(17);
   });
 });

package/src/tests/tool_validation.test.ts

@@ -4,8 +4,8 @@ import { financeCategory } from '../data';
 
 describe('Tool Validation Suite', () => {
   describe('Library Registration', () => {
-    it('should have 16 tools in ALL_TOOLS', () => {
-      expect(ALL_TOOLS.length).toBe(16);
+    it('should have 17 tools in ALL_TOOLS', () => {
+      expect(ALL_TOOLS.length).toBe(17);
     });
 
     it('financeCategory should be defined', () => {

package/src/tool/salaryEmployerCost/bibliography.astro

@@ -0,0 +1,6 @@
+---
+import { Bibliography as SharedBibliography } from '@jjlmoya/utils-shared';
+import { bibliography } from './bibliography';
+---
+
+<SharedBibliography links={bibliography} />

package/src/tool/salaryEmployerCost/bibliography.ts

@@ -0,0 +1,16 @@
+import type { BibliographyEntry } from '../../types';
+
+export const bibliography: BibliographyEntry[] = [
+  {
+    name: 'Spanish Social Security contribution bases and rates for 2026',
+    url: 'https://www.boe.es/eli/es/o/2026/03/30/pjc297',
+  },
+  {
+    name: 'Spanish Tax Agency personal income tax withholding algorithm for 2026',
+    url: 'https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/ALGORITMO_2026.pdf',
+  },
+  {
+    name: 'Spain 2026 occupational accident and disease premium table',
+    url: 'https://www.boe.es/buscar/act.php?id=BOE-A-2026-2548&p=20260204&tn=1',
+  },
+];

package/src/tool/salaryEmployerCost/component.astro

@@ -0,0 +1,130 @@
+---
+import { calculateSalaryCost, DEFAULT_SALARY_INPUT } from './logic';
+import type { SalaryEmployerCostUI } from './ui';
+
+interface Props {
+  ui: SalaryEmployerCostUI;
+}
+
+const { ui } = Astro.props;
+const initial = calculateSalaryCost(DEFAULT_SALARY_INPUT);
+if (!initial) return null;
+const money = (value: number) => new Intl.NumberFormat(ui.currencyLocale, {
+  style: 'currency',
+  currency: 'EUR',
+  maximumFractionDigits: 2,
+}).format(value);
+const netShare = initial.annualNet / initial.annualEmployerCost * 100;
+const irpfShare = netShare + initial.annualIrpf / initial.annualEmployerCost * 100;
+const employeeShare = irpfShare + initial.annualEmployeeSocialSecurity / initial.annualEmployerCost * 100;
+const orbitStyle = `--orbit-net:${netShare}%;--orbit-irpf:${irpfShare}%;--orbit-employee:${employeeShare}%`;
+---
+
+<section class="salary-orbit" data-salary-tool data-valid="true" style={orbitStyle}>
+  <form class="salary-orbit-console" novalidate>
+    <div class="salary-orbit-eyebrow">{ui.labelGrossSalary}</div>
+    <div class="salary-orbit-amount">
+      <label class="salary-orbit-amount-field" for="salary-orbit-amount">
+        <span>{ui.labelGrossSalaryHint}</span>
+        <span class="salary-orbit-number-wrap">
+          <input id="salary-orbit-amount" data-input-amount type="number" min="17094" max="240000" step="100" value="30000" inputmode="decimal" />
+          <b aria-hidden="true">€</b>
+        </span>
+      </label>
+      <div class="salary-orbit-switch" role="group" aria-label={ui.labelGrossSalary}>
+        <button type="button" class="is-active" data-field="amountMode" data-value="annual" aria-pressed="true">{ui.labelAnnual}</button>
+        <button type="button" data-field="amountMode" data-value="monthly" aria-pressed="false">{ui.labelMonthly}</button>
+      </div>
+    </div>
+    <input class="salary-orbit-beam" data-input-amount type="range" min="17094" max="240000" step="100" value="30000" aria-label={ui.labelGrossSalary} />
+
+    <div class="salary-orbit-choice-line">
+      <fieldset>
+        <legend>{ui.labelPaySchedule}</legend>
+        <div class="salary-orbit-switch">
+          <button type="button" data-field="payPeriods" data-value="12" aria-pressed="false">{ui.labelTwelvePayments}</button>
+          <button type="button" class="is-active" data-field="payPeriods" data-value="14" aria-pressed="true">{ui.labelFourteenPayments}</button>
+        </div>
+      </fieldset>
+      <fieldset>
+        <legend>{ui.labelContract}</legend>
+        <div class="salary-orbit-switch">
+          <button type="button" class="is-active" data-field="contractType" data-value="permanent" aria-pressed="true">{ui.labelPermanent}</button>
+          <button type="button" data-field="contractType" data-value="temporary" aria-pressed="false">{ui.labelTemporary}</button>
+        </div>
+      </fieldset>
+    </div>
+
+    <label class="salary-orbit-dial" for="salary-orbit-irpf">
+      <span><b>{ui.labelIrpfRate}</b><small>{ui.labelIrpfHint}</small></span>
+      <output data-output-irpf for="salary-orbit-irpf">15.0%</output>
+      <input id="salary-orbit-irpf" data-input-irpf type="range" min="0" max="47" step="0.1" value="15" />
+    </label>
+
+    <label class="salary-orbit-dial" for="salary-orbit-risk">
+      <span><b>{ui.labelRiskRate}</b><small>{ui.labelRiskHint}</small></span>
+      <output data-output-risk for="salary-orbit-risk">1.50%</output>
+      <input id="salary-orbit-risk" data-input-risk type="range" min="0.9" max="7.15" step="0.05" value="1.5" />
+    </label>
+    <div class="salary-orbit-presets" role="group" aria-label={ui.labelRiskRate}>
+      <button type="button" class="is-active" data-field="riskRate" data-value="1.5" aria-pressed="true">{ui.labelOfficePreset}</button>
+      <button type="button" data-field="riskRate" data-value="2" aria-pressed="false">{ui.labelTradePreset}</button>
+      <button type="button" data-field="riskRate" data-value="6.7" aria-pressed="false">{ui.labelConstructionPreset}</button>
+    </div>
+
+    <div class="salary-orbit-console-foot">
+      <span>{ui.labelPrivacy}</span>
+      <button type="button" data-action="reset">{ui.labelReset}</button>
+    </div>
+  </form>
+
+  <div class="salary-orbit-observatory" aria-live="polite">
+    <div class="salary-orbit-view-switch" role="group" aria-label={ui.labelAnnualView}>
+      <button type="button" class="is-active" data-field="view" data-value="annual" aria-pressed="true">{ui.labelAnnualView}</button>
+      <button type="button" data-field="view" data-value="payment" aria-pressed="false">{ui.labelPerPaymentView}</button>
+    </div>
+
+    <div class="salary-orbit-status" data-result-state data-state="typical">{ui.labelTypicalGap}</div>
+    <div class="salary-orbit-art">
+      <div class="salary-orbit-trail salary-orbit-trail-outer"></div>
+      <div class="salary-orbit-trail salary-orbit-trail-inner"></div>
+      <div class="salary-orbit-disc">
+        <span>{ui.labelNetCore}</span>
+        <strong data-result-net>{money(initial.annualNet)}</strong>
+        <small>{ui.labelWorkerKeeps} <b data-result-keeps>{initial.workerKeepsPercent.toFixed(1)}%</b></small>
+      </div>
+      <div class="salary-orbit-annotation salary-orbit-annotation-gross">
+        <span>{ui.labelGross}</span><strong data-result-gross>{money(initial.annualGross)}</strong>
+      </div>
+      <div class="salary-orbit-annotation salary-orbit-annotation-irpf">
+        <span>{ui.labelIrpf}</span><strong data-result-irpf>{money(initial.annualIrpf)}</strong>
+      </div>
+      <div class="salary-orbit-annotation salary-orbit-annotation-employee">
+        <span>{ui.labelEmployeeSocialSecurity}</span><strong data-result-employee>{money(initial.annualEmployeeSocialSecurity)}</strong>
+      </div>
+      <div class="salary-orbit-annotation salary-orbit-annotation-employer">
+        <span>{ui.labelEmployerHalo}</span><strong data-result-employer>{money(initial.annualEmployerSocialSecurity)}</strong>
+      </div>
+    </div>
+
+    <div class="salary-orbit-total">
+      <span>{ui.labelEmployerCost}</span>
+      <strong data-result-cost>{money(initial.annualEmployerCost)}</strong>
+    </div>
+    <div class="salary-orbit-metrics">
+      <div><span>{ui.labelContributionBase}</span><strong data-result-base>{money(initial.monthlyContributionBase)}</strong></div>
+      <div><span>{ui.labelCostMultiplier}</span><strong data-result-multiplier>{initial.costMultiplier.toFixed(3)}x</strong></div>
+      <div><span>{ui.labelEmployeeDeductions}</span><strong>{ui.labelDeductionsFormula}</strong></div>
+    </div>
+    <p class="salary-orbit-scope">{ui.labelModelScope} {ui.labelMinimumSalary}</p>
+    <div class="salary-orbit-invalid" data-invalid-message>{ui.labelInvalid}</div>
+  </div>
+
+  <script is:inline type="application/json" data-salary-config set:html={JSON.stringify({ ui })} />
+</section>
+
+<script>
+  import { initSalaryEmployerCost } from './controller';
+
+  document.querySelectorAll<HTMLElement>('[data-salary-tool]').forEach(initSalaryEmployerCost);
+</script>

package/src/tool/salaryEmployerCost/controller.ts

@@ -0,0 +1,129 @@
+import {
+  DEFAULT_SALARY_INPUT,
+  MINIMUM_ANNUAL_GROSS,
+  annualizeSalary,
+  calculateSalaryCost,
+  type ContractType,
+  type PayPeriods,
+  type SalaryAmountMode,
+  type SalaryCostInput,
+} from './logic';
+import { renderInvalidSalary, renderSalaryResult, type SalaryViewMode } from './dom-views';
+import { loadSalaryInput, saveSalaryInput } from './storage';
+import type { SalaryEmployerCostUI } from './ui';
+
+interface ToolConfig {
+  ui: SalaryEmployerCostUI;
+}
+
+const select = <T extends Element>(root: HTMLElement, selector: string): T | null =>
+  root.querySelector<T>(selector);
+
+function readConfig(root: HTMLElement): ToolConfig | null {
+  const script = select<HTMLScriptElement>(root, '[data-salary-config]');
+  if (!script?.textContent) return null;
+  try {
+    return JSON.parse(script.textContent) as ToolConfig;
+  } catch {
+    return null;
+  }
+}
+
+function setPressed(root: HTMLElement, field: string, value: string | number): void {
+  root.querySelectorAll<HTMLButtonElement>(`[data-field="${field}"]`).forEach((button) => {
+    const active = button.dataset.value === String(value);
+    button.classList.toggle('is-active', active);
+    button.setAttribute('aria-pressed', String(active));
+  });
+}
+
+function setAmountBounds(root: HTMLElement, input: SalaryCostInput): void {
+  const minimum = input.amountMode === 'annual'
+    ? MINIMUM_ANNUAL_GROSS
+    : MINIMUM_ANNUAL_GROSS / input.payPeriods;
+  const maximum = input.amountMode === 'annual' ? 240_000 : 240_000 / input.payPeriods;
+  root.querySelectorAll<HTMLInputElement>('[data-input-amount]').forEach((element) => {
+    element.min = String(Math.ceil(minimum));
+    element.max = String(Math.floor(maximum));
+    const rangeStep = input.amountMode === 'annual' ? '1' : '0.01';
+    const numberStep = input.amountMode === 'annual' ? '100' : '10';
+    element.step = element.type === 'range' ? rangeStep : numberStep;
+  });
+}
+
+function syncControls(root: HTMLElement, input: SalaryCostInput, view: SalaryViewMode): void {
+  setAmountBounds(root, input);
+  root.querySelectorAll<HTMLInputElement>('[data-input-amount]').forEach((element) => {
+    element.value = String(Math.round(input.amount * 100) / 100);
+  });
+  const irpf = select<HTMLInputElement>(root, '[data-input-irpf]');
+  const risk = select<HTMLInputElement>(root, '[data-input-risk]');
+  if (irpf) irpf.value = String(input.irpfRate);
+  if (risk) risk.value = String(input.riskRate);
+  const irpfOutput = select<HTMLOutputElement>(root, '[data-output-irpf]');
+  const riskOutput = select<HTMLOutputElement>(root, '[data-output-risk]');
+  if (irpfOutput) irpfOutput.value = `${input.irpfRate.toFixed(1)}%`;
+  if (riskOutput) riskOutput.value = `${input.riskRate.toFixed(2)}%`;
+  setPressed(root, 'amountMode', input.amountMode);
+  setPressed(root, 'payPeriods', input.payPeriods);
+  setPressed(root, 'contractType', input.contractType);
+  setPressed(root, 'view', view);
+  setPressed(root, 'riskRate', input.riskRate);
+}
+
+function render(root: HTMLElement, config: ToolConfig, input: SalaryCostInput, view: SalaryViewMode): void {
+  syncControls(root, input, view);
+  const result = calculateSalaryCost(input);
+  if (!result) {
+    renderInvalidSalary(root, config.ui);
+    return;
+  }
+  renderSalaryResult(root, result, config.ui, view);
+  saveSalaryInput(input);
+}
+
+function changeMode(input: SalaryCostInput, mode: SalaryAmountMode): SalaryCostInput {
+  const annualGross = annualizeSalary(input);
+  const amount = mode === 'annual' ? annualGross : annualGross / input.payPeriods;
+  return { ...input, amountMode: mode, amount };
+}
+
+function changePayments(input: SalaryCostInput, payPeriods: PayPeriods): SalaryCostInput {
+  const annualGross = annualizeSalary(input);
+  const amount = input.amountMode === 'monthly' ? annualGross / payPeriods : input.amount;
+  return { ...input, payPeriods, amount };
+}
+
+function changeField(input: SalaryCostInput, field: string, value: string): SalaryCostInput {
+  if (field === 'amountMode') return changeMode(input, value as SalaryAmountMode);
+  if (field === 'payPeriods') return changePayments(input, Number(value) as PayPeriods);
+  if (field === 'contractType') return { ...input, contractType: value as ContractType };
+  if (field === 'riskRate') return { ...input, riskRate: Number(value) };
+  return input;
+}
+
+export function initSalaryEmployerCost(root: HTMLElement): void {
+  const config = readConfig(root);
+  if (!config) return;
+  let input = loadSalaryInput();
+  let view: SalaryViewMode = 'annual';
+  select<HTMLFormElement>(root, 'form')?.addEventListener('submit', (event) => event.preventDefault());
+  render(root, config, input, view);
+  root.addEventListener('input', (event) => {
+    const target = event.target as HTMLInputElement;
+    if (target.matches('[data-input-amount]')) input = { ...input, amount: Number(target.value) };
+    if (target.matches('[data-input-irpf]')) input = { ...input, irpfRate: Number(target.value) };
+    if (target.matches('[data-input-risk]')) input = { ...input, riskRate: Number(target.value) };
+    render(root, config, input, view);
+  });
+  root.addEventListener('click', (event) => {
+    const button = (event.target as Element).closest<HTMLButtonElement>('button');
+    if (!button) return;
+    if (button.dataset.action === 'reset') input = { ...DEFAULT_SALARY_INPUT };
+    if (button.dataset.field === 'view') view = button.dataset.value as SalaryViewMode;
+    if (button.dataset.field && button.dataset.value) {
+      input = changeField(input, button.dataset.field, button.dataset.value);
+    }
+    render(root, config, input, view);
+  });
+}

package/src/tool/salaryEmployerCost/dom-views.ts

@@ -0,0 +1,87 @@
+import { evaluateCostGap } from './evaluator';
+import type { SalaryCostResult } from './logic';
+import type { SalaryEmployerCostUI } from './ui';
+
+export type SalaryViewMode = 'annual' | 'payment';
+
+const select = <T extends Element>(root: HTMLElement, selector: string): T | null =>
+  root.querySelector<T>(selector);
+
+function setText(root: HTMLElement, selector: string, value: string): void {
+  const element = select<HTMLElement>(root, selector);
+  if (element) element.textContent = value;
+}
+
+function formatCurrency(value: number, ui: SalaryEmployerCostUI): string {
+  return new Intl.NumberFormat(ui.currencyLocale, {
+    style: 'currency',
+    currency: 'EUR',
+    maximumFractionDigits: 2,
+  }).format(value);
+}
+
+function displayValues(result: SalaryCostResult, mode: SalaryViewMode) {
+  if (mode === 'annual') {
+    return {
+      gross: result.annualGross,
+      net: result.annualNet,
+      irpf: result.annualIrpf,
+      employee: result.annualEmployeeSocialSecurity,
+      employer: result.annualEmployerSocialSecurity,
+      cost: result.annualEmployerCost,
+    };
+  }
+  const payments = result.annualGross / result.grossPerPayment;
+  return {
+    gross: result.grossPerPayment,
+    net: result.netPerPayment,
+    irpf: result.annualIrpf / payments,
+    employee: result.annualEmployeeSocialSecurity / payments,
+    employer: result.annualEmployerSocialSecurity / payments,
+    cost: result.employerCostPerPayment,
+  };
+}
+
+function renderOrbit(root: HTMLElement, result: SalaryCostResult): void {
+  const total = result.annualEmployerCost;
+  const net = result.annualNet / total * 100;
+  const irpf = net + result.annualIrpf / total * 100;
+  const employee = irpf + result.annualEmployeeSocialSecurity / total * 100;
+  root.style.setProperty('--orbit-net', `${net}%`);
+  root.style.setProperty('--orbit-irpf', `${irpf}%`);
+  root.style.setProperty('--orbit-employee', `${employee}%`);
+}
+
+function renderMetrics(root: HTMLElement, result: SalaryCostResult, ui: SalaryEmployerCostUI): void {
+  setText(root, '[data-result-base]', formatCurrency(result.monthlyContributionBase, ui));
+  setText(root, '[data-result-multiplier]', `${result.costMultiplier.toFixed(3)}x`);
+  setText(root, '[data-result-keeps]', `${result.workerKeepsPercent.toFixed(1)}%`);
+  const state = evaluateCostGap(result);
+  const labels = { lean: ui.labelLeanGap, typical: ui.labelTypicalGap, wide: ui.labelWideGap };
+  setText(root, '[data-result-state]', labels[state]);
+  const badge = select<HTMLElement>(root, '[data-result-state]');
+  if (badge) badge.dataset.state = state;
+}
+
+export function renderSalaryResult(
+  root: HTMLElement,
+  result: SalaryCostResult,
+  ui: SalaryEmployerCostUI,
+  mode: SalaryViewMode,
+): void {
+  const values = displayValues(result, mode);
+  setText(root, '[data-result-gross]', formatCurrency(values.gross, ui));
+  setText(root, '[data-result-net]', formatCurrency(values.net, ui));
+  setText(root, '[data-result-irpf]', formatCurrency(values.irpf, ui));
+  setText(root, '[data-result-employee]', formatCurrency(values.employee, ui));
+  setText(root, '[data-result-employer]', formatCurrency(values.employer, ui));
+  setText(root, '[data-result-cost]', formatCurrency(values.cost, ui));
+  renderMetrics(root, result, ui);
+  renderOrbit(root, result);
+  root.dataset.valid = 'true';
+}
+
+export function renderInvalidSalary(root: HTMLElement, ui: SalaryEmployerCostUI): void {
+  root.dataset.valid = 'false';
+  setText(root, '[data-invalid-message]', ui.labelInvalid);
+}

package/src/tool/salaryEmployerCost/entry.ts

@@ -0,0 +1,31 @@
+import type { FinanceToolEntry, ToolLocaleContent } from '../../types';
+import type { SalaryEmployerCostUI } from './ui';
+
+export type SalaryEmployerCostLocaleContent = ToolLocaleContent<SalaryEmployerCostUI>;
+
+export const salaryEmployerCost: FinanceToolEntry<SalaryEmployerCostUI> = {
+  id: 'calculadora-salario-bruto-neto-coste-empresa-espana',
+  icons: {
+    bg: 'mdi:account-cash',
+    fg: 'mdi:office-building-outline',
+  },
+  i18n: {
+    de: () => import('./i18n/de').then((module) => module.content),
+    en: () => import('./i18n/en').then((module) => module.content),
+    es: () => import('./i18n/es').then((module) => module.content),
+    fr: () => import('./i18n/fr').then((module) => module.content),
+    id: () => import('./i18n/id').then((module) => module.content),
+    it: () => import('./i18n/it').then((module) => module.content),
+    ja: () => import('./i18n/ja').then((module) => module.content),
+    ko: () => import('./i18n/ko').then((module) => module.content),
+    nl: () => import('./i18n/nl').then((module) => module.content),
+    pl: () => import('./i18n/pl').then((module) => module.content),
+    pt: () => import('./i18n/pt').then((module) => module.content),
+    ru: () => import('./i18n/ru').then((module) => module.content),
+    sv: () => import('./i18n/sv').then((module) => module.content),
+    tr: () => import('./i18n/tr').then((module) => module.content),
+    zh: () => import('./i18n/zh').then((module) => module.content),
+  },
+};
+
+export { bibliography } from './bibliography';

package/src/tool/salaryEmployerCost/evaluator.ts

@@ -0,0 +1,9 @@
+import type { SalaryCostResult } from './logic';
+
+export type CostGapState = 'lean' | 'typical' | 'wide';
+
+export function evaluateCostGap(result: SalaryCostResult): CostGapState {
+  if (result.costMultiplier < 1.32) return 'lean';
+  if (result.costMultiplier <= 1.38) return 'typical';
+  return 'wide';
+}

package/src/tool/salaryEmployerCost/i18n/de.ts

@@ -0,0 +1,159 @@
+import type { FAQPage, HowTo, SoftwareApplication, WithContext } from 'schema-dts';
+import type { ToolLocaleContent } from '../../../types';
+import { bibliography } from '../bibliography';
+import type { SalaryEmployerCostUI } from '../ui';
+
+const slug = "spanien-brutto-netto-gehaltsrechner-arbeitgeberkosten";
+const title = "Spanien Brutto Netto Gehaltsrechner & Arbeitgeberkosten 2026";
+const description = "Berechnen Sie Nettogehalt, Einkommensteuer, Arbeitnehmerbeiträge und die Gesamtkosten des Arbeitgebers in Spanien nach den Regeln von 2026.";
+
+const faq = [
+  {
+    "question": "Wie viel kostet ein Arbeitnehmer ein Unternehmen in Spanien?",
+    "answer": "Das Unternehmen zahlt das Bruttogehalt zuzüglich seiner Sozialversicherungsbeiträge. Für eine unbefristete Bürostelle mit 30.000 € Jahresbrutto, 1,50 % Unfallprämie und den Sätzen von 2026 betragen die geschätzten Jahreskosten für den Arbeitgeber 39.645 € vor Boni, Zusatzleistungen oder Abfindungsrückstellungen."
+  },
+  {
+    "question": "Wie berechne ich das Bruttogehalt zum Nettogehalt in Spanien?",
+    "answer": "Gehen Sie vom Jahresbruttogehalt aus, ziehen Sie die Sozialversicherungsbeiträge des Arbeitnehmers ab und ziehen Sie den IRPF-Einbehalt ab. Geben Sie den IRPF-Prozentsatz aus dem Rechner der Steuerbehörde, einem Angebot oder einer Gehaltsabrechnung ein."
+  },
+  {
+    "question": "Verändert die Wahl von 12 oder 14 Zahlungen das Jahresgehalt?",
+    "answer": "Nein. Der Rechner behält den gleichen Bruttojahresbetrag bei und teilt die Jahresschätzungen durch 12 oder 14. Die Zahl pro Zahlung ist ein Durchschnitt."
+  },
+  {
+    "question": "Welche Sozialversicherungssätze sind für 2026 enthalten?",
+    "answer": "Die Schätzung umfasst allgemeine Rechnungslegung, Arbeitslosigkeit, Ausbildung, den MEI-Mechanismus und gegebenenfalls FOGASA sowie die gewählte Berufsgenossenschaftsprämie."
+  },
+  {
+    "question": "Was passiert, wenn das Gehalt die Beitragsbemessungsgrenze überschreitet?",
+    "answer": "Standardbeiträge sind auf die monatliche Höchstbemessungsgrenze 2026 von 5.101,20 € gedeckelt. Darüber hinaus gilt der progressive Solidaritätsbeitrag 2026."
+  },
+  {
+    "question": "Ist dieser Rechner außerhalb Spaniens gültig?",
+    "answer": "Nein. Er ist bewusst auf Spanien und das Allgemeine Sozialversicherungssystem 2026 für Vollzeitkräfte beschränkt."
+  },
+  {
+    "question": "Werden Gehaltsinformationen an einen Server gesendet?",
+    "answer": "Nein. Die Berechnungen laufen lokal in Ihrem Browser."
+  }
+];
+
+const howTo = [
+  {
+    "name": "Bruttogehalt eingeben",
+    "text": "Wählen Sie die jährliche oder monatliche Eingabe und geben Sie das Bruttogehalt ein."
+  },
+  {
+    "name": "Spanische Lohnannahmen festlegen",
+    "text": "Wählen Sie 12 oder 14 Zahlungen, unbefristeten oder befristeten Vertrag, IRPF-Einbehalt und Unfallprämie."
+  },
+  {
+    "name": "Gehaltsorbit ablesen",
+    "text": "Vergleichen Sie Nettokern, Arbeitnehmerabzüge und den Arbeitgeberbeitragshalo."
+  },
+  {
+    "name": "Ergebniszeitraum umschalten",
+    "text": "Zeigen Sie Jahressummen oder Durchschnittsbeträge pro Zahlung an."
+  }
+];
+
+const faqSchema: WithContext<FAQPage> = {
+  '@context': 'https://schema.org',
+  '@type': 'FAQPage',
+  mainEntity: faq.map((item) => ({
+    '@type': 'Question',
+    name: item.question,
+    acceptedAnswer: { '@type': 'Answer', text: item.answer },
+  })),
+};
+
+const howToSchema: WithContext<HowTo> = {
+  '@context': 'https://schema.org',
+  '@type': 'HowTo',
+  name: title,
+  description,
+  step: howTo.map((step, index) => ({
+    '@type': 'HowToStep',
+    position: index + 1,
+    name: step.name,
+    text: step.text,
+  })),
+};
+
+const appSchema: WithContext<SoftwareApplication> = {
+  '@context': 'https://schema.org',
+  '@type': 'SoftwareApplication',
+  name: title,
+  description,
+  applicationCategory: 'FinanceApplication',
+  operatingSystem: 'All',
+  offers: { '@type': 'Offer', price: '0', priceCurrency: 'EUR' },
+  inLanguage: "de",
+};
+
+export const content: ToolLocaleContent<SalaryEmployerCostUI> = {
+  slug,
+  title,
+  description,
+  ui: {
+    "labelGrossSalary": "Bruttogehalts-Signal",
+    "labelGrossSalaryHint": "Gehaltsbetrag",
+    "labelAnnual": "Jährlich",
+    "labelMonthly": "Monatlich",
+    "labelPaySchedule": "Zahlungsplan",
+    "labelTwelvePayments": "12 Zahlungen",
+    "labelFourteenPayments": "14 Zahlungen",
+    "labelContract": "Vertragsart",
+    "labelPermanent": "Unbefristet",
+    "labelTemporary": "Befristet",
+    "labelIrpfRate": "IRPF-Einbehalt (Einkommensteuer)",
+    "labelIrpfHint": "Verwenden Sie den Satz des Finanzamts, Angebots oder Lohnzettel",
+    "labelRiskRate": "Berufsgenossenschaftsprämie (Unfall u. Berufskrankheit)",
+    "labelRiskHint": "Arbeitgebersatz für Arbeitsunfälle und Berufskrankheiten",
+    "labelOfficePreset": "Büro 1,50 %",
+    "labelTradePreset": "Außendienst / Vertrieb 2,00 %",
+    "labelConstructionPreset": "Baugewerbe 6,70 %",
+    "labelNetCore": "Nettogehaltskern",
+    "labelEmployeeDeductions": "Arbeitnehmerabzüge",
+    "labelDeductionsFormula": "IRPF plus Arbeitnehmer-Sozialversicherung",
+    "labelEmployerHalo": "Arbeitgeberbeitragshalo",
+    "labelEmployerCost": "Gesamte Arbeitgeberkosten",
+    "labelAnnualView": "Jahresansicht",
+    "labelPerPaymentView": "Durchschnitt pro Zahlung",
+    "labelGross": "Bruttogehalt",
+    "labelIrpf": "IRPF-Einbehalt",
+    "labelEmployeeSocialSecurity": "Arbeitnehmer-Sozialversicherung",
+    "labelContributionBase": "Monatliche Beitragsbemessungsgrenze",
+    "labelCostMultiplier": "Kostenmultiplikator gegenüber Brutto",
+    "labelWorkerKeeps": "Nettoanteil an den Gesamtkosten",
+    "labelLeanGap": "Kompakter Kostenhalo",
+    "labelTypicalGap": "Typischer Kostenhalo",
+    "labelWideGap": "Erweiterter Kostenhalo",
+    "labelModelScope": "Nur Spanien. Allgemeines System 2026, Vollzeitbeschäftigung und ordentliches Bargeldgehalt. Die Ergebnisse sind Schätzungen, keine Lohn- oder Steuerberatung.",
+    "labelReset": "Beispiel zurücksetzen",
+    "labelInvalid": "Geben Sie ein gültiges Vollzeit-Jahresgehalt ein und halten Sie IRPF- und Unfallquoten im zulässigen Bereich.",
+    "labelMinimumSalary": "Das Modell beginnt beim Vollzeit-Mindestlohn 2026 von 17.094 € pro Jahr.",
+    "labelPrivacy": "Lokal in Ihrem Browser berechnet"
+},
+  seo: [
+    { type: 'title', text: "Vom Bruttogehalt zu den tatsächlichen Unternehmenskosten in Spanien", level: 2 },
+    { type: 'paragraph', html: "Berechnen Sie Nettogehalt, Einkommensteuer, Arbeitnehmerbeiträge und die Gesamtkosten des Arbeitgebers in Spanien nach den Regeln von 2026." },
+    { type: 'title', text: "Die Formel der Arbeitgeberkosten", level: 2 },
+    { type: 'paragraph', html: "Das Unternehmen zahlt das Bruttogehalt zuzüglich seiner Sozialversicherungsbeiträge. Für eine unbefristete Bürostelle mit 30.000 € Jahresbrutto, 1,50 % Unfallprämie und den Sätzen von 2026 betragen die geschätzten Jahreskosten für den Arbeitgeber 39.645 € vor Boni, Zusatzleistungen oder Abfindungsrückstellungen." },
+    { type: 'table', headers: ['Layer', 'Details'], rows: [['Net', "Nettogehaltskern"], ['Employer Cost', "Gesamte Arbeitgeberkosten"]] },
+    { type: 'title', text: "Enthaltene spanische Sozialversicherungssätze für 2026", level: 2 },
+    { type: 'paragraph', html: "Die Schätzung umfasst allgemeine Rechnungslegung, Arbeitslosigkeit, Ausbildung, den MEI-Mechanismus und gegebenenfalls FOGASA sowie die gewählte Berufsgenossenschaftsprämie." },
+    { type: 'table', headers: ['Preset', 'Rate'], rows: [["Büro 1,50 %", '1.50%'], ["Außendienst / Vertrieb 2,00 %", '2.00%'], ["Baugewerbe 6,70 %", '6.70%']] },
+    { type: 'title', text: "Beitragsgrenzen und hohe Gehälter", level: 2 },
+    { type: 'paragraph', html: "Standardbeiträge sind auf die monatliche Höchstbemessungsgrenze 2026 von 5.101,20 € gedeckelt. Darüber hinaus gilt der progressive Solidaritätsbeitrag 2026." },
+    { type: 'title', text: "Zwölf Zahlungen und vierzehn Zahlungen", level: 2 },
+    { type: 'paragraph', html: "Nein. Der Rechner behält den gleichen Bruttojahresbetrag bei und teilt die Jahresschätzungen durch 12 oder 14. Die Zahl pro Zahlung ist ein Durchschnitt." },
+    { type: 'tip', title: "Zahlungsplan", html: "Wählen Sie 12 oder 14 Zahlungen, unbefristeten oder befristeten Vertrag, IRPF-Einbehalt und Unfallprämie." },
+    { type: 'title', text: "Grenzen dieser spanischen Gehaltsschätzung", level: 2 },
+    { type: 'paragraph', html: "Nur Spanien. Allgemeines System 2026, Vollzeitbeschäftigung und ordentliches Bargeldgehalt. Die Ergebnisse sind Schätzungen, keine Lohn- oder Steuerberatung." },
+  ],
+  faq,
+  bibliography,
+  howTo,
+  schemas: [faqSchema, howToSchema, appSchema],
+};