Methodology

How we use sources, dates, and updates

The goal is to make it clear to readers — and to search or AI systems — what JJL states, what comes from an official source, and when a page was last reviewed.

Updated: 31/08/2026

Evidence hierarchy

For regulatory or administrative data, we use a simple evidence hierarchy.

  • 1. Law or primary official publication.
  • 2. Website of the institution responsible for the process.
  • 3. Official releases explaining rates or calendars.
  • 4. Secondary professional sources only for additional context.

Published date vs. updated date

The published date reflects when a resource entered the knowledge center. The updated date changes when there is a material modification to content, a source, or a relevant operational criterion.

Calculators and examples

Calculators are limited to the value they describe. For example, the CSS employer-contribution estimator does not attempt to represent an employee's total labor cost. Each tool states its scope and should be treated as informational support.

Information vs. advice

A guide can help prepare questions, organize documents, or understand a process, but final application depends on each company's facts. Legal or tax matters outside accounting scope should be validated with the appropriate professional.