Fixtures for Employee Tax Exemption Category / Sub Category covering the
Thai PIT allowances (personal and family, insurance, retirement savings,
Thai ESG/ESGX, social security, home loan interest, donations, income
exemptions, stimulus measures) plus the Sec. 42 bis expense deduction.
Category caps follow HRMS validation: a sub-category max must not exceed
its category max and the declaration caps the category total, so groups
with a real combined limit carry it, groups without one use the sum of
their sub caps, and uncapped per-person/percentage items live in 0-cap
categories. Social Security uses the 2026 ceiling (10,500/yr); SSF is
kept inactive. sync_fixtures skips these files on sites without hrms.