[
  {
    "code": "001",
    "name": "Standard-Lohnverrechnungssatz",
    "description": "Allgemeiner Verrechnungssatz",
    "cost_rate": 41.5,
    "hourly_rate": 52.0,
    "sort": 1
  },
  {
    "code": "002",
    "name": "Geselle / Facharbeiter (LG 3)",
    "description": "Ausgelernter Bauarbeiter Lohngruppe 3",
    "cost_rate": 38.0,
    "hourly_rate": 52.0,
    "sort": 2
  },
  {
    "code": "003",
    "name": "Auszubildender",
    "description": "Lehrling im Bauhandwerk",
    "cost_rate": 18.0,
    "hourly_rate": 28.0,
    "sort": 3
  },
  {
    "code": "004",
    "name": "Werker / Hilfskraft (LG 1)",
    "description": "Ungelernte Bauhilfskraft Lohngruppe 1",
    "cost_rate": 28.0,
    "hourly_rate": 38.0,
    "sort": 4
  },
  {
    "code": "005",
    "name": "Fachwerker (LG 2)",
    "description": "Angelernte Fachkraft Lohngruppe 2",
    "cost_rate": 32.0,
    "hourly_rate": 45.0,
    "sort": 5
  },
  {
    "code": "006",
    "name": "Vorarbeiter (LG 4)",
    "description": "Vorarbeiter mit Führung Lohngruppe 4",
    "cost_rate": 40.0,
    "hourly_rate": 58.0,
    "sort": 6
  },
  {
    "code": "007",
    "name": "Polier (LG 5/6)",
    "description": "Polier / Werkpolier Lohngruppe 5/6",
    "cost_rate": 50.0,
    "hourly_rate": 68.0,
    "sort": 7
  },
  {
    "code": "008",
    "name": "Bauleiter",
    "description": "Bauleiter / Projektleiter",
    "cost_rate": 62.0,
    "hourly_rate": 85.0,
    "sort": 8
  },
  {
    "code": "010",
    "name": "Maurer",
    "description": "Maurer-Facharbeiter",
    "cost_rate": 38.0,
    "hourly_rate": 54.0,
    "sort": 10
  },
  {
    "code": "011",
    "name": "Zimmerer",
    "description": "Zimmerer / Holzbauer",
    "cost_rate": 40.0,
    "hourly_rate": 58.0,
    "sort": 11
  },
  {
    "code": "012",
    "name": "Trockenbauer",
    "description": "Trockenbau-Facharbeiter",
    "cost_rate": 36.0,
    "hourly_rate": 54.0,
    "sort": 12
  },
  {
    "code": "013",
    "name": "Fliesenleger",
    "description": "Fliesenleger-Facharbeiter",
    "cost_rate": 38.0,
    "hourly_rate": 56.0,
    "sort": 13
  },
  {
    "code": "014",
    "name": "Maler / Lackierer",
    "description": "Maler-Facharbeiter",
    "cost_rate": 35.0,
    "hourly_rate": 52.0,
    "sort": 14
  },
  {
    "code": "015",
    "name": "Elektriker",
    "description": "Elektroinstallateur",
    "cost_rate": 40.0,
    "hourly_rate": 60.0,
    "sort": 15
  },
  {
    "code": "016",
    "name": "SHK-Installateur",
    "description": "Sanitaer-/Heizungs-Installateur",
    "cost_rate": 40.0,
    "hourly_rate": 60.0,
    "sort": 16
  },
  {
    "code": "017",
    "name": "Dachdecker",
    "description": "Dachdecker-Facharbeiter",
    "cost_rate": 40.0,
    "hourly_rate": 58.0,
    "sort": 17
  },
  {
    "code": "050",
    "name": "Überstunde (+25%)",
    "description": "Überstundenzuschlag 25%",
    "cost_rate": 0,
    "hourly_rate": 0,
    "sort": 50
  },
  {
    "code": "051",
    "name": "Samstagsarbeit (+25%)",
    "description": "Samstagszuschlag 25%",
    "cost_rate": 0,
    "hourly_rate": 0,
    "sort": 51
  },
  {
    "code": "052",
    "name": "Sonntagsarbeit (+50%)",
    "description": "Sonntagszuschlag 50%",
    "cost_rate": 0,
    "hourly_rate": 0,
    "sort": 52
  },
  {
    "code": "053",
    "name": "Feiertagsarbeit (+100%)",
    "description": "Feiertagszuschlag 100%",
    "cost_rate": 0,
    "hourly_rate": 0,
    "sort": 53
  },
  {
    "code": "054",
    "name": "Nachtarbeit (+25%)",
    "description": "Nachtzuschlag 20-6 Uhr",
    "cost_rate": 0,
    "hourly_rate": 0,
    "sort": 54
  },
  {
    "code": "055",
    "name": "Erschwerniszulage",
    "description": "Schmutz-/Höhenzulage",
    "cost_rate": 0,
    "hourly_rate": 0,
    "sort": 55
  }
]