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A Labor::Tax is a Plane-maintained statutory tax or employer contribution rule. Workforce calculations use labor taxes to produce auditable cost line items with source.type = "labor_tax".

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Attributes

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id
string
Unique identifier for the labor tax, e.g. ltx_N8qK2pR9tL4m.
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object
string
The object type. Always labor_tax.
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jurisdiction
object
Jurisdiction where the rule applies.
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code
string
Stable code for the statutory rule.
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name
string
Display name for the statutory rule.
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category
string
Rule category, such as pension, health, or occupational_risk.
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classification
string
Classification of the rule. Current imported employer rules use employer_contribution.
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starts
string
First date the rule is effective, when known.
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ends
string
Last date the rule is effective, when known.
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employer
object
Employer-side calculation definition. The label is display-only; parameters are CEL inputs; formula is the CEL expression used for execution.
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employee
object
Employee-side calculation definition, when the rule has an employee side.
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created
string
Timestamp of when the labor tax was created.
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updated
string
Timestamp of the most recent update to the labor tax.
{
  "id": "ltx_N8qK2pR9tL4m",
  "object": "labor_tax",
  "jurisdiction": { "country": "KR" },
  "code": "occupational_accident_insurance",
  "name": "Occupational Accident Insurance",
  "category": "occupational_risk",
  "classification": "employer_contribution",
  "starts": null,
  "ends": null,
  "employer": {
    "base": "gross_earnings",
    "label": "7.25%",
    "parameters": {
      "rate": "0.0725"
    },
    "formula": "gross_earnings * rate"
  },
  "employee": null,
  "created": "2026-05-27T12:00:00Z",
  "updated": "2026-05-27T12:00:00Z"
}