name: PAYG Employee
layer: primary
description: |
  Salary or wage earner with tax withheld by employer.
  Suitable for standard employment situations with work-related expense deductions.

categories:
  - name: "Salary/Wages"
    parent: null
    description: "Employment income from salary or wages"

  - name: "PAYG Tax Withheld"
    parent: null
    description: "Tax withheld from salary by employer"

  - name: "Work Expenses"
    parent: null
    description: "Work-related expenses that may be tax deductible"

  - name: "Work Expenses:Uniforms"
    parent: "Work Expenses"
    description: "Uniforms, protective clothing, laundry"

  - name: "Work Expenses:Tools & Equipment"
    parent: "Work Expenses"
    description: "Tools and equipment required for work"

  - name: "Work Expenses:Vehicle"
    parent: "Work Expenses"
    description: "Vehicle expenses for work travel (excl. commuting)"

  - name: "Work Expenses:Self-Education"
    parent: "Work Expenses"
    description: "Study directly related to current employment"

labels:
  - name: "Tax Deductible"
    description: "Work-related expense claimable on tax return"
    color: "green"
    auto_apply: false

  - name: "Requires Receipt"
    description: "Receipt required for ATO substantiation"
    color: "yellow"
    auto_apply: false

  - name: "Work Expense"
    description: "Work-related expense"
    color: "purple"
    auto_apply: true

rules:
  - id: salary-payment
    pattern: "salary|wage.*payment|payroll|fortnightly.*pay"
    category: "Salary/Wages"
    confidence: high
    description: "Detect regular salary/wage payments"

  - id: payg-tax
    pattern: "PAYG.*tax|tax.*withheld|ATO.*payment"
    category: "PAYG Tax Withheld"
    confidence: high
    description: "Detect PAYG tax withholding"

  - id: uniform-expense
    pattern: "uniform|workwear|protective.*clothing|laundry.*work"
    category: "Work Expenses:Uniforms"
    confidence: medium
    description: "Detect uniform and protective clothing expenses"
    labels: ["Tax Deductible", "Work Expense"]

  - id: work-tools
    pattern: "tools?|equipment|laptop.*work|computer.*work"
    category: "Work Expenses:Tools & Equipment"
    confidence: medium
    description: "Detect work tool and equipment purchases"
    labels: ["Tax Deductible", "Requires Receipt", "Work Expense"]

  - id: work-vehicle
    pattern: "fuel.*work|parking.*work|tolls.*work|uber.*work"
    category: "Work Expenses:Vehicle"
    confidence: low
    description: "Detect work-related vehicle expenses (requires verification)"
    labels: ["Tax Deductible", "Requires Receipt", "Work Expense"]

tax_tracking:
  bas_enabled: false
  payment_summary_reconciliation: true
  work_expense_threshold: 300
  logbook_required: false

alerts:
  - type: work_expense_threshold
    trigger: annual_total_exceeds
    threshold: 300
    category: "Work Expenses"
    message: "Work expenses exceed $300 - ensure you have receipts for all claims"

  - type: eofy_reminder
    schedule: annual
    before_date: "06-15"
    message: "EOFY approaching - gather payment summary and work expense receipts"

dependencies:
  requires: []
  conflicts_with: ["sole-trader", "small-business"]

metadata:
  created: "2025-11-22"
  version: "1.0.0"
  author: "Agent Smith"
  priority: 1