> ## Documentation Index
> Fetch the complete documentation index at: https://docs.plane.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Labor tax

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"`.

### Attributes

<ResponseField name="id" type="string">
  Unique identifier for the labor tax, e.g. `ltx_N8qK2pR9tL4m`.
</ResponseField>

<ResponseField name="object" type="string">
  The object type. Always `labor.tax`.
</ResponseField>

<ResponseField name="jurisdiction" type="object">
  Jurisdiction where the rule applies.
</ResponseField>

<ResponseField name="code" type="string">
  Stable code for the statutory rule.
</ResponseField>

<ResponseField name="name" type="string">
  Display name for the statutory rule.
</ResponseField>

<ResponseField name="category" type="string">
  Rule category, such as `pension`, `health`, or `occupational_risk`.
</ResponseField>

<ResponseField name="classification" type="string">
  Classification of the rule. Current imported employer rules use `employer_contribution`.
</ResponseField>

<ResponseField name="starts" type="string">
  First date the rule is effective, when known.
</ResponseField>

<ResponseField name="ends" type="string">
  Last date the rule is effective, when known.
</ResponseField>

<ResponseField name="employer" type="object">
  Employer-side calculation definition. The `label` is display-only;
  `parameters` are CEL inputs; `formula` is the CEL expression used for
  execution.
</ResponseField>

<ResponseField name="employee" type="object">
  Employee-side calculation definition, when the rule has an employee side.
</ResponseField>

<ResponseField name="created" type="string">
  Timestamp of when the labor tax was created.
</ResponseField>

<ResponseField name="updated" type="string">
  Timestamp of the most recent update to the labor tax.
</ResponseField>

<ResponseExample>
  ```json Response theme={null}
  {
    "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"
  }
  ```
</ResponseExample>