Labour from base salaries; health care with check-ups for all staff

User, October 2026: option to enter base salaries; the company should
provide proper extra health care with check-ups for all staff.

- worker-safety.md: new "Health care for all staff" policy (decided
  October 2026): group health insurance (inpatient and outpatient) and a
  yearly check-up for everyone, office included, on top of social
  security; the occupational checks Thai law requires for risk-factor
  work (Ministerial Regulation B.E. 2547: within 30 days, then yearly, by
  an occupational physician, records kept 2 years after the job ends) for
  the press floor, galvanics and maintenance; planning costs with sources
  checked October 2026 (group insurance ~8,000 to 18,006 THB a head a
  year, plan ~15,000; Rajavej Chiang Mai check-ups 1,290 to 5,990 THB,
  plan ~2,500 plus ~1,500 risk-factor tests, estimates); social security
  5 % up to the 17,500 THB ceiling since 1 January 2026.
- revenue-model.md: cutting engineer 50,000 THB is base salary; health
  care on top of the x1.3 (~0.35M THB a year at the start fleet); what the
  x1.3 is made of.
- Fleet calculator: base salaries per role (the revenue model loaded
  rates / 1.3; cutting engineer 50,000), employer social security 5 %
  capped at 17,500, 25 % overtime, bonus and PPE, health insurance and
  check-ups for all staff incl. 4 office staff (scale.md 3 to 5), risk-
  factor tests for the press floor, galvanics and maintenance; all as
  editable assumptions; people table gains office and all-staff rows.
  Defaults: labour 5.25M THB (was 4.67M loaded), direct cost 1.90 USD a
  record, EBITDA 2.19M USD.

README.md

@@ -184,7 +184,8 @@ The detail lives in dedicated documents:
   feeding it, each station counted from the galvanics cycle times;
   plus the money a year: revenue (standard, specials, title services),
   PVC, labels, sleeves, jackets, cartons, lacquers, plating chemistry,
-  electricity and steam, loaded labour, overheads, EBITDA, depreciation
+  electricity and steam, labour from base salaries with social security,
+  on-costs and health care for all staff, overheads, EBITDA, depreciation
   and payback, with the revenue model's adverse, central and favourable
   cases and USD, THB or EUR; every assumption is editable, with its
   source, and a scenario can be shared by link

docs/finance/revenue-model.md

@@ -509,8 +509,18 @@ security, overtime, bonus and PPE:
 That is 3.7M–5.4M THB/yr (113k–163k USD), or **0.08–0.16 USD per record**
 over 1.0–1.5M records. Mastering and cutting engineers are excluded —
 they are title-services labour, not per-record, and admin, sales and
-logistics sit in overheads below. A cutting engineer costs about
-**50,000 THB a month** (team figure, October 2026).
+logistics sit in overheads below. A cutting engineer earns about
+**50,000 THB a month** base salary (team figure, October 2026).
+
+**On top of the ×1.3 (October 2026):** the company gives every member of
+staff, office included, group health insurance and a yearly check-up,
+plus the occupational checks the law requires for risk-factor work (see
+[worker safety](../worker-safety.md)): about 17,500 THB a head a year at
+planning prices, ~20 people at the start fleet, so ~0.35M THB a year. The
+×1.3 itself is roughly the employer's social security (5 % up to a 17,500
+THB ceiling since January 2026) plus ~25 % for overtime, bonus and PPE.
+The [press fleet calculator](../fleet-calculator.html) costs labour from
+base salaries in that way.
 
 ## Margin per record
 

docs/fleet-calculator.html

@@ -334,8 +334,13 @@ document.documentElement.setAttribute("data-theme",t);})();
       the plant. Lacquer blanks (70 EUR each) and the cutting engineer (50,000 THB a month) are team
       figures; shipping cartons have no figure on file and are an estimate. Missing as the revenue model
       lists: indirect labour, freight, inventory, effluent, commission, styli, extra galvanics units' capex.</p>
-    <p><b>Not scaled here:</b> admin, sales and logistics (in the overheads line); cover for leave
-      and sickness.</p>
+    <p><b>Labour.</b> Base salaries per role (revenue-model.md, its loaded rates divided by 1.3; the cutting
+      engineer a team figure), plus the employer's 5 % social security up to the 17,500 THB ceiling, 25 %
+      for overtime, bonus and PPE, and the company's health care for every member of staff, office
+      included: group health insurance, a yearly check-up, and the risk-factor tests Thai law requires
+      for the press floor, galvanics and maintenance (worker-safety.md).</p>
+    <p><b>Not scaled here:</b> admin, sales and logistics wages (in the overheads line); cover for
+      leave and sickness.</p>
     <p>Sources in the CNX Vinyl planning repository: equipment/pressing-line.md,
       equipment/newbilt/ (Duplex site requirements V14, offer 240620-04, 2026 flyers),
       equipment/galvanics.md (cycle times per step; the stamper line counts each station from them,
@@ -450,15 +455,24 @@ grp("Energy", [
   ["heatPrice", "Steam heat from biomass", 0.7, "THB/kWh", "doc", "biomass.md: 0.5 to 0.9 at 1.35 to 2 THB/kg delivered"],
   ["steamKWh", "Heat per kg of steam", 0.68, "kWh/kg", "est", "Estimate: 10 bar saturated steam from ~80 °C feed water"],
 ]);
-grp("Labour (THB a month a head, loaded ×1.3)", [
-  ["wageOp", "Press and finishing operator", 19500, "THB", "doc", "revenue-model.md labour build-up"],
-  ["wageQC", "QC", 26000, "THB", "doc", "revenue-model.md"],
-  ["wageMaint", "Maintenance", 32500, "THB", "doc", "revenue-model.md"],
-  ["wageGalv", "Galvanics", 32500, "THB", "doc", "revenue-model.md"],
-  ["wageCut", "Cutting engineer", 50000, "THB", "user", "Team figure, October 2026 (revenue-model.md), taken as the full monthly cost"],
+grp("Labour: base salaries, THB a month", [
+  ["salOp", "Press and finishing operator", 15000, "THB", "doc", "revenue-model.md: ~19,500 loaded at ×1.3"],
+  ["salQC", "QC", 20000, "THB", "doc", "revenue-model.md: ~26,000 loaded"],
+  ["salMaint", "Maintenance", 25000, "THB", "doc", "revenue-model.md: ~32,500 loaded"],
+  ["salGalv", "Galvanics", 25000, "THB", "doc", "revenue-model.md: ~32,500 loaded"],
+  ["salCut", "Cutting engineer", 50000, "THB", "user", "Team figure, October 2026 (revenue-model.md)"],
+  ["officeHeads", "Admin, sales and logistics staff", 4, "people", "doc", "scale.md: 3 to 5; their wages sit in the overheads, they count here for health care"],
   ["qcPerShift", "QC inspectors per shift", 1, "", "est", "Estimate; scale.md: 1 to 2 QC"],
   ["pressPerTech", "Presses per maintenance technician (at least 2)", 8, "", "est", "Estimate; scale.md: 2 in maintenance for the start fleet"],
 ]);
+grp("Labour: on-costs and health care", [
+  ["ssRate", "Employer social security", 5, "% of salary", "doc", "Social Security Act, section 33: 5 % up to the wage ceiling (worker-safety.md)"],
+  ["ssCap", "Social security wage ceiling", 17500, "THB a month", "doc", "Raised from 15,000 on 1 January 2026, so at most 875 THB a month (worker-safety.md)"],
+  ["otherOn", "Overtime, bonus, PPE and other on-costs", 25, "% of salary", "doc", "With social security this is the revenue model's ×1.3 at 15,000 THB"],
+  ["healthIns", "Group health insurance (inpatient and outpatient)", 15000, "THB a head a year", "doc", "worker-safety.md: AXA SME plans 9,394 to 18,006 THB at 25 staff (CheckDi, October 2026); local plans 8,000 to 12,000"],
+  ["checkup", "Annual health check-up", 2500, "THB a head a year", "est", "Estimate for an age mix; Rajavej Chiang Mai 2026 programmes 1,290 to 5,990 THB by age (worker-safety.md)"],
+  ["occCheck", "Risk-factor tests (hearing, lungs, metals)", 1500, "THB a head a year", "est", "Estimate; required yearly for press floor, galvanics and maintenance (Ministerial Regulation B.E. 2547, worker-safety.md)"],
+]);
 grp("Planned plant, for the checks", [
   ["boiler", "Steam boiler", 400, "kg/h", "doc", "scale.md: sized for one Duplex system"],
   ["chiller", "Chiller", 250, "kW", "doc", "scale.md: sized for one Duplex system"],
@@ -608,12 +622,20 @@ function econ(r, b) {
   add("energy", "Electricity", t2u((elecMWh - pvMWh) * 1000 * A.kwhPrice + demandKW * A.demandPrice * 12),
     `${f0(elecMWh - pvMWh)} MWh from the grid after ${f0(pvMWh)} MWh roof PV; ~${f0(demandKW)} kW demand`);
   add("energy", "Steam heat (biomass)", t2u(heatMWh * 1000 * A.heatPrice), `${f0(steamT)} t of steam, ${f0(heatMWh)} MWh of heat`);
-  const h = headsOf(r), wage = (n, w) => t2u(n * w * 12), ppl = n => n + (n === 1 ? " person" : " people");
-  add("lab", "Press operators and finishing", wage(h.ops, A.wageOp), ppl(h.ops));
-  add("lab", "QC", wage(h.qc, A.wageQC), ppl(h.qc));
-  add("lab", "Maintenance", wage(h.maint, A.wageMaint), ppl(h.maint));
-  add("lab", "Galvanics", wage(h.galv, A.wageGalv), ppl(h.galv));
-  add("lab", "Cutting engineers", wage(h.cut, A.wageCut), ppl(h.cut));
+  const h = headsOf(r), ppl = n => n + (n === 1 ? " person" : " people");
+  let base = 0, ss = 0;
+  for (const [l, n, sal] of [["Press operators and finishing", h.ops, A.salOp], ["QC", h.qc, A.salQC],
+    ["Maintenance", h.maint, A.salMaint], ["Galvanics", h.galv, A.salGalv], ["Cutting engineers", h.cut, A.salCut]]) {
+    add("lab", l, t2u(n * sal * 12), `${ppl(n)} at ${f0(sal)} THB a month`);
+    base += n * sal * 12; ss += n * Math.min(sal, A.ssCap) * A.ssRate / 100 * 12;
+  }
+  add("lab", "Employer social security", t2u(ss), `${f1(A.ssRate)} % of salary up to ${f0(A.ssCap)} THB a month`);
+  add("lab", "Overtime, bonus, PPE", t2u(base * A.otherOn / 100), `${f1(A.otherOn)} % of base salaries`);
+  h.prod = h.ops + h.qc + h.maint + h.galv + h.cut; h.office = Math.max(0, Math.round(A.officeHeads));
+  h.all = h.prod + h.office; h.exposed = h.ops + h.galv + h.maint;
+  add("lab", "Health insurance, all staff", t2u(h.all * A.healthIns), `${ppl(h.all)}, office included, at ${f0(A.healthIns)} THB a year`);
+  add("lab", "Health check-ups, all staff", t2u(h.all * A.checkup + h.exposed * A.occCheck),
+    `yearly for everyone, plus risk-factor tests for ${ppl(h.exposed)} on the press floor, in galvanics and maintenance`);
   const sum = gs => L.filter(l => gs.includes(l[0])).reduce((a, l) => a + l[2], 0);
   const direct = L.reduce((a, l) => a + l[2], 0), contrib = rev - direct, ebitda = contrib - A.overheads;
   const capex = A.capexBase + (r.D - 2) * A.capexD + (r.C - 1) * A.capexC, depr = capex / Math.max(1, A.deprYears);
@@ -735,7 +757,7 @@ function render() {
   PR("Splatter and specials", e.revSpec, `${big(r.sp)} at ${unit(S.priceStd + S.premSpec)}`);
   PR("Title services", e.revTitle, `${f0(r.titles)} titles at ${money(S.titleFee)}`);
   PR("Revenue", e.rev, "", true);
-  const GRP = [["Materials, packaging, upkeep", ["mat", "pack", "maint"]], ["Stamper making", ["metal"]], ["Energy", ["energy"]], ["Labour, loaded wages", ["lab"]]];
+  const GRP = [["Materials, packaging, upkeep", ["mat", "pack", "maint"]], ["Stamper making", ["metal"]], ["Energy", ["energy"]], ["Labour and health care", ["lab"]]];
   for (const [t, gs] of GRP) { PG(t); e.L.filter(l => gs.includes(l[0])).forEach(l => PR(l[1], l[2], l[3])); }
   PG("Result");
   PR("Direct cost", e.direct, "everything above", true);
@@ -758,7 +780,9 @@ function render() {
   R("Maintenance technicians", e.heads.maint, `one per ${f0(A.pressPerTech)} presses, at least 2 (estimate)`);
   R("Galvanics operators (day work)", r.galv, `${f1(r.partsDay)} parts a day at about ${f0(A.galvRate)} per person (OMS)`);
   R("Cutting engineers (day work)", e.heads.cut, "one per lathe (estimate)");
-  R("Production headcount", e.heads.ops + e.heads.qc + e.heads.maint + e.heads.galv + e.heads.cut, "admin, sales and logistics sit in overheads; add cover for leave");
+  R("Production headcount", e.heads.prod, "add cover for leave");
+  R("Admin, sales and logistics", e.heads.office, "wages in the overheads (scale.md 3 to 5)");
+  R("All staff, with health insurance and yearly check-ups", e.heads.all, `risk-factor tests for ${e.heads.exposed} (press floor, galvanics, maintenance)`);
   G("Machines");
   R("HRP 12 presses (Duplex)", 2 * r.D, "");
   R("Classic automatic presses", r.C, "extruder built in; trimming not stated by Newbilt");

docs/worker-safety.md

@@ -25,6 +25,41 @@ commitments:
   in [crane, workshop and tours](crane-workshop-tours.md).
 - **Visitors** never share the floor's hazards: tours run in a glazed
   corridor with its own air and no PPE requirement.
+- **Health care for all staff (decided October 2026).** On top of the
+  statutory social security, the company provides every member of staff,
+  office included, with group health insurance (inpatient and outpatient)
+  and a yearly health check-up. Staff in risk-factor work also get the
+  occupational checks Thai law requires, which the general check-up does
+  not replace:
+  - **The legal minimum.** The Ministerial Regulation on health check-ups
+    of employees (B.E. 2547, 2004) covers work with hazardous chemicals,
+    heat, noise and similar risk factors: a check within 30 days of
+    starting such work, then at least once a year, by a physician trained
+    in occupational medicine, physical and mental, with the records kept
+    until two years after the job ends
+    ([summary](https://www.thailandlawoffice.com/legal-articles/266),
+    [text](https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/96400/THA96400%20Eng.pdf)).
+    Here that is the press floor (steam heat, noise), galvanics (nickel
+    salts, silver nitrate, acids) and maintenance; hearing, lung function
+    and metal tests are the likely panel, for the occupational physician
+    to set.
+  - **Planning costs** (checked October 2026, no quote yet): group health
+    insurance about 8,000 to 12,000 THB a head a year for local plans
+    ([Thailand Starter Kit](https://thailandstarterkit.com/business/group-health-insurance)),
+    AXA's SME plans 9,394, 14,925 and 18,006 THB at 25 staff
+    ([CheckDi](https://checkdi.com/th/business-insurance/group-health?lg=th));
+    the plan uses ~15,000. Check-ups at Rajavej Chiang Mai cost 1,290 THB
+    (age 18 to 30), 1,790 (31 to 40) and 3,290 to 5,990 (over 40) in 2026
+    ([programmes](https://rajavejchiangmai.com/en/pagekage/health-checkup-program-2026));
+    the plan uses ~2,500 a head plus ~1,500 for the risk-factor tests
+    (estimates).
+  - **Social security**, for reference: the employer pays 5 % of salary
+    up to a ceiling raised from 15,000 to 17,500 THB a month on 1 January
+    2026, so at most 875 THB a month a head
+    ([Sprout](https://sprout.co.th/en/blogs/thailand-social-security-contribution-2026-section-33)).
+
+  The [press fleet calculator](fleet-calculator.html) costs all of this per
+  head with the fleet's staffing.
 
 Safety infrastructure (training program, clean-room specification,
 decontamination workflow) will be planned alongside the equipment, not after