{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.rd_payroll",
    "slug": "rd_payroll",
    "domain": "finance",
    "defaultLabel": "R&D Payroll",
    "description": "Fully-loaded compensation for engineering, data, QA, DevOps, and technical leadership for the period (salary, employer taxes, benefits). The largest R&D cost for most software companies.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Fully-loaded R&D personnel cost for the period.",
    "whyItMatters": "The dominant input to R&D spend and a primary driver of total burn.",
    "interpretationGuidance": "Track against headcount plan; step-changes usually reflect hiring or comp true-ups.",
    "relatedKpiIds": [
      "finance.total_rnd",
      "hr.total_headcount"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}