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@@ -186,6 +186,22 @@ kept verbatim from the STATE.md they were pruned from (2026-09-21).
rules, attachments, bank, audit, templates, ib, bokslut, settings,
invoices). Pure move: no key, string or scene-name changes; the registry
keeps every name including the `yearinfo` alias.
+24. **Payroll (2026-09-21)**: `docs/PAYROLL.md` is the chapter. Schema v10
+ (v11 adds `employees.email`): `employees` with the personnummer encrypted
+ at rest (`secret_encrypt`, masked in every response; only `payroll.agi`
+ returns it in clear), `payroll_runs`/`payroll_run_lines`, and national
+ `tax_tables`/`tax_table_meta` without `org_id` (the one exception to the
+ tenant rule). Monthly runs post D salary (7210 default; 7010 for
+ kollektivanställda) / D 7510 / K 2710 / K 1930 / K 2731 with
+ `source:"payroll"`; `payroll.pay_tax` does D 2710 + D 2731 / K 1630.
+ Tax tables are fetched from Skatteverket's public fixed-width
+ `allmanna-tabeller-manad.txt` (one button, stale-year warning) and
+ over-80k % records are stored but refused until the rule is settled.
+ Lönebesked PDF + mail (wave 2). **User decisions**: only the owner is
+ employed now but everything is multi-employee; no semester accrual;
+ tax tables from day one; manual step-buttons (Bokför, Lönebesked,
+ AGI-underlag, Betala skatt & avgifter); bank phase 3 (`bank_rule.*`) is
+ dropped.
## Completed work formerly listed under "Pending decisions"