Add official NZ WFF and IWTC source facts

chronicle/source_package.py

@@ -94,6 +94,9 @@
         "hmrc/salary_sacrifice_reform_2029_headcounts"
     ),
     "ici-fact-book-table-30": Path("ici/fact_book_table_30"),
+    "ird-working-for-families-statistics-sept-2025": Path(
+        "ird/working_for_families_statistics_sept_2025"
+    ),
     "isc-annual-census-2023": Path("isc/annual_census_2023"),
     "isc-annual-census-2024": Path("isc/annual_census_2024"),
     "mhclg-council-tax-levels-england-2026-27": Path(

db/data/ird/working_for_families_statistics_sept_2025/manifest.yaml

@@ -0,0 +1,18 @@
+source_id: ird
+package_id: ird-working-for-families-statistics-sept-2025
+dataset: ird_working_for_families_statistics_sept_2025
+source_page: https://www.ird.govt.nz/about-us/tax-statistics/working-for-families-statistics/working-for-families-statistics-datasets
+table: Working for Families statistics - September 2025
+files:
+  2024:
+    filename: working-for-families-statistics---sept-2025.xlsx
+    source_url: https://www.ird.govt.nz/-/media/project/ir/home/documents/about-us/tax-statistics---current/social-policy/wff-stats/working-for-families-statistics---sept-2025.xlsx?modified=20251111195236
+    sha256: 95ae66f4d44f3f47ea3daa006328b22f061a163cf7e31b487342cde649390833
+    size_bytes: 71211
+    fetched_at: '2026-08-29T22:46:45+00:00'
+    storage:
+      r2:
+        provider: r2
+        bucket: ledger-raw
+        key: raw/nz/ird/ird-working-for-families-statistics-sept-2025/2024/95ae66f4d44f3f47ea3daa006328b22f061a163cf7e31b487342cde649390833/working-for-families-statistics---sept-2025.xlsx
+        uri: r2://ledger-raw/raw/nz/ird/ird-working-for-families-statistics-sept-2025/2024/95ae66f4d44f3f47ea3daa006328b22f061a163cf7e31b487342cde649390833/working-for-families-statistics---sept-2025.xlsx

docs/pe-nz-source-checklist.md

@@ -60,11 +60,30 @@ tests, and record a verified `raw/nz/...` R2 URI.
 | `stats_nz/census_2023_ethnicity_age_region` | [ ] | [ ] | [ ] | |
 | `ird/taxable_income_distribution_2025` | [ ] | [ ] | [ ] | |
 | `ird/wage_salary_distribution_2025` | [ ] | [ ] | [ ] | |
-| `ird/working_for_families_statistics_sept_2025` | [ ] | [ ] | [ ] | |
+| `ird/working_for_families_statistics_sept_2025` | [x] | [x] | [x] | TY2024: 330 administrative facts; count/entitlement, children, family size, and full published income table. |
 | `ird/student_loan_statistics_march_2026` | [ ] | [ ] | [ ] | |
 | `msd/benefit_fact_sheets_national_march_2026` | [ ] | [ ] | [ ] | |
 | `msd/benefit_fact_sheets_supplementary_march_2026` | [ ] | [ ] | [ ] | |
 | `msd/nzs_vp_fact_sheet_march_2026` | [ ] | [ ] | [ ] | |
 | `msd/annual_report_benefit_expenses_2025` | [ ] | [ ] | [ ] | |
 | `mbie/tenancy_bond_rents_tla_2026` | [ ] | [ ] | [ ] | |
 | `stats_nz/qes_average_earnings_march_2026` | [ ] | [ ] | [ ] | |
+
+### WFF source semantics
+
+The September 2025 IRD workbook contributes 330 facts for the 2024 tax year.
+The national recipient totals describe administrative claims with non-zero
+entitlement, not every eligible family or cash paid during the financial year.
+The income table uses an entitlement-time-weighted average of assessed family
+scheme income. For Work and Income recipients who did not file a WFF return,
+IRD uses individual tax-return income, which excludes partner income. These
+workbook Explanatory notes qualify the published income bands; this is not the
+individual taxable-income universe in the other IRD packages. Numeric band
+labels remain source labels until a consumer supplies an evidenced mapping.
+Unknown income and the published total remain distinct source rows; the
+publisher's rounding-adjustment row is parsed and tested but is not a population
+fact. Independently published family and credit totals are not reconciled here.
+
+The workbook was uploaded to the manifest's immutable `raw/nz/ird/...` key and
+downloaded again on 2026-08-29. Its SHA-256 remained
+`95ae66f4d44f3f47ea3daa006328b22f061a163cf7e31b487342cde649390833`.