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.

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