diff --git a/fusion_accounting_followup/__manifest__.py b/fusion_accounting_followup/__manifest__.py
index c2336df3..316a3177 100644
--- a/fusion_accounting_followup/__manifest__.py
+++ b/fusion_accounting_followup/__manifest__.py
@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Follow-up',
-    'version': '19.0.1.0.5',
+    'version': '19.0.1.0.6',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented customer follow-ups (dunning) for unpaid invoices.',
     'description': """
diff --git a/fusion_accounting_followup/models/__init__.py b/fusion_accounting_followup/models/__init__.py
index e69de29b..c7fb1f45 100644
--- a/fusion_accounting_followup/models/__init__.py
+++ b/fusion_accounting_followup/models/__init__.py
@@ -0,0 +1 @@
+from . import fusion_followup_level
diff --git a/fusion_accounting_followup/models/fusion_followup_level.py b/fusion_accounting_followup/models/fusion_followup_level.py
new file mode 100644
index 00000000..e2e5d9d2
--- /dev/null
+++ b/fusion_accounting_followup/models/fusion_followup_level.py
@@ -0,0 +1,42 @@
+"""Follow-up level definition (e.g. Reminder at 7 days, Warning at 30, Legal at 60)."""
+
+from odoo import _, api, fields, models
+
+
+TONE_SELECTION = [
+    ('gentle', 'Gentle'),
+    ('firm', 'Firm'),
+    ('legal', 'Legal'),
+]
+
+
+class FusionFollowupLevel(models.Model):
+    _name = "fusion.followup.level"
+    _description = "Fusion Follow-up Level"
+    _order = "sequence, id"
+
+    name = fields.Char(required=True, translate=True)
+    sequence = fields.Integer(required=True, default=10,
+                              help="Order in which levels escalate (1, 2, 3...).")
+    delay_days = fields.Integer(required=True,
+                                help="Min days overdue to trigger this level.")
+    tone = fields.Selection(TONE_SELECTION, required=True, default='gentle')
+    description = fields.Text()
+    company_id = fields.Many2one('res.company', default=lambda self: self.env.company)
+
+    mail_template_id = fields.Many2one('mail.template',
+                                       domain=[('model', '=', 'res.partner')])
+
+    requires_manual_review = fields.Boolean(default=False,
+        help="If True, follow-ups at this level need human approval before send.")
+
+    active = fields.Boolean(default=True)
+
+    _check_delay_positive = models.Constraint(
+        'CHECK(delay_days >= 0)',
+        'delay_days must be non-negative.',
+    )
+    _unique_sequence_per_company = models.Constraint(
+        'UNIQUE(company_id, sequence)',
+        'Sequence must be unique per company.',
+    )
diff --git a/fusion_accounting_followup/security/ir.model.access.csv b/fusion_accounting_followup/security/ir.model.access.csv
index 97dd8b91..ccb4588c 100644
--- a/fusion_accounting_followup/security/ir.model.access.csv
+++ b/fusion_accounting_followup/security/ir.model.access.csv
@@ -1 +1,3 @@
 id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+access_fusion_followup_level_user,fusion.followup.level.user,model_fusion_followup_level,base.group_user,1,0,0,0
+access_fusion_followup_level_admin,fusion.followup.level.admin,model_fusion_followup_level,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
diff --git a/fusion_accounting_followup/tests/__init__.py b/fusion_accounting_followup/tests/__init__.py
index 68af990b..67265c7b 100644
--- a/fusion_accounting_followup/tests/__init__.py
+++ b/fusion_accounting_followup/tests/__init__.py
@@ -3,3 +3,4 @@ from . import test_level_resolver
 from . import test_risk_scorer
 from . import test_tone_selector
 from . import test_followup_text_generator
+from . import test_fusion_followup_level
diff --git a/fusion_accounting_followup/tests/test_fusion_followup_level.py b/fusion_accounting_followup/tests/test_fusion_followup_level.py
new file mode 100644
index 00000000..1bb0bcc3
--- /dev/null
+++ b/fusion_accounting_followup/tests/test_fusion_followup_level.py
@@ -0,0 +1,42 @@
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionFollowupLevel(TransactionCase):
+
+    def test_create_minimal(self):
+        level = self.env['fusion.followup.level'].create({
+            'name': 'Reminder', 'sequence': 1, 'delay_days': 7, 'tone': 'gentle',
+        })
+        self.assertEqual(level.name, 'Reminder')
+        self.assertTrue(level.active)
+
+    def test_negative_delay_rejected(self):
+        with self.assertRaises(Exception):
+            self.env['fusion.followup.level'].create({
+                'name': 'Bad', 'sequence': 1, 'delay_days': -5, 'tone': 'gentle',
+            })
+
+    def test_duplicate_sequence_rejected(self):
+        self.env['fusion.followup.level'].create({
+            'name': 'A', 'sequence': 100, 'delay_days': 7, 'tone': 'gentle',
+        })
+        with self.assertRaises(Exception):
+            self.env['fusion.followup.level'].create({
+                'name': 'B', 'sequence': 100, 'delay_days': 30, 'tone': 'firm',
+            })
+
+    def test_three_levels_escalate(self):
+        for seq, name, days, tone in [(1, 'R', 7, 'gentle'),
+                                      (2, 'W', 30, 'firm'),
+                                      (3, 'L', 60, 'legal')]:
+            self.env['fusion.followup.level'].create({
+                'name': name, 'sequence': seq + 200,
+                'delay_days': days, 'tone': tone,
+            })
+        levels = self.env['fusion.followup.level'].search([
+            ('sequence', '>', 200),
+        ], order='sequence')
+        self.assertEqual(len(levels), 3)
+        self.assertEqual(levels.mapped('tone'), ['gentle', 'firm', 'legal'])