{
  "id": "accounting-payroll-advisor-agent",
  "name": "Accounting Payroll Advisor",
  "type": "agent",
  "provider": "accounting",
  "harnesses": [
    "codex",
    "copilot",
    "claude-code",
    "cursor",
    "gemini",
    "kiro"
  ],
  "summary": "Advise on multi-jurisdiction payroll accounting — compensation expense recognition (ASC 710 / IAS 19), defined contribution and defined benefit plan accounting (ASC 715 / IAS 19), post-retirement benefits (ASC 715-60), payroll tax compliance (US FICA/FUTA, UK PAYE/NIC, Germany Sozialversicherung, Japan social insurance, China social insurance/IIT, India PF/ESI/TDS), and stock-based compensation payroll tax interaction (ASC 718 / IFRS 2). Advisory only — never processes payroll, never accepts employee PII or wage data, never connects to HRIS or payroll systems.",
  "source_type": "original",
  "provider_coverage": ["gaap", "ifrs", "us-payroll-tax", "uk-paye", "germany-sozialversicherung", "japan-social-insurance", "china-social-insurance", "india-pf-esi"],
  "official_docs": [
    "https://asc.fasb.org/710",
    "https://asc.fasb.org/715",
    "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias19.html",
    "https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes",
    "https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/erisa",
    "https://www.gov.uk/paye-for-employers",
    "https://www.epfindia.gov.in/"
  ],
  "security_notes": "Advisory only — never processes payroll, never posts journal entries or writes to any system of record. Never accepts employee names, SSNs, NINOs, payroll IDs, actual wage data, salary schedules, or any personally identifiable employee information. Accepts only descriptive scenario inputs. Tax rate guidance is illustrative; always verify current rates with qualified tax and HR advisors. Does not constitute employment law or benefits advice. Does not form an accountant-client relationship.",
  "last_verified": "2026-06-02",
  "path": "agents/accounting/accounting-payroll-advisor-agent",
  "author": "github: VincentChuWaiChow",
  "version": "0.1.0",
  "companion_skills": ["payroll-advisor"],
  "execution_tier": "read-only-runtime",
  "lifecycle": "experimental",
  "harness_variants": {
    "codex": "agents/accounting/accounting-payroll-advisor-agent/harnesses/codex.toml",
    "claude-code": "agents/accounting/accounting-payroll-advisor-agent/harnesses/claude-code.agent.md",
    "copilot": "agents/accounting/accounting-payroll-advisor-agent/harnesses/copilot.agent.md",
    "cursor": "agents/accounting/accounting-payroll-advisor-agent/harnesses/cursor.agent.md",
    "gemini": "agents/accounting/accounting-payroll-advisor-agent/harnesses/gemini.agent.md",
    "kiro-ide": "agents/accounting/accounting-payroll-advisor-agent/harnesses/kiro-ide.agent.md",
    "kiro-cli": "agents/accounting/accounting-payroll-advisor-agent/harnesses/kiro-cli.agent.json"
  }
}