{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "hr.payroll_run_rate",
    "slug": "payroll_run_rate",
    "domain": "hr",
    "defaultLabel": "Payroll Run Rate",
    "description": "Annualized fully-loaded payroll cost based on current employee compensation — wages plus employer-paid taxes, benefits, and typical equity refresh allocation. Used as the dominant input into `hr.payroll_as_pct_of_burn` and the projection for `hr.fte_metrics`. Common pitfall: reporting base-salary-only and missing employer payroll taxes, benefits, and bonus accrual — this can understate true cost by 15–30%. Document the loading convention (typically wages × 1.20–1.30 for US fully-loaded) and apply consistently.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "HR",
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "core",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Payroll Run Rate = Σ(employee fully-loaded annual comp). Fully-loaded ≈ base + bonus + employer taxes (Social Security, Medicare, FUTA, SUTA) + benefits (health, dental, 401k match) + equity refresh accrual. US-typical loading factor 1.20–1.30× base; international varies materially by country.",
    "whyItMatters": "The single largest line in most operating budgets — drives runway calculus, dilution sensitivity at fundraise, and the unit economics conversation. Visible upward steps without a corresponding revenue or headcount-plan justification are board-action triggers.",
    "interpretationGuidance": "Trend month-over-month; flag step-changes >5% that are not attributable to net new hires or planned comp cycles. Compare against `hr.approved_headcount_budget` × stage-typical avg comp (industry folk-wisdom, not citation-grade) to surface comp-band drift.",
    "relatedKpiIds": [
      "hr.payroll_as_pct_of_burn",
      "hr.fte_metrics",
      "hr.total_headcount",
      "hr.arr_per_fte",
      "finance.gross_burn_rate"
    ],
    "metricBasis": {
      "timeBasis": "point_in_time",
      "moneyBasis": "cash",
      "production": "computed"
    }
  }
}