Salary module (#245)

* feat: implement salary module with personnummer encryption, salary entries, tax tables, and AGI tracking - Added personnummer encryption and decryption functions for secure storage. - Created salary entries handling for journal entries including gross salary, tax withholding, and employer contributions. - Implemented tax table lookup functionality for calculating tax amounts based on monthly income. - Developed SQL migration for salary module including tables for payroll configuration, tax rates, employees, salary runs, salary run employees, salary line items, and AGI declarations. - Established row-level security policies for all new tables to ensure company-scoped access. * feat: add salary calculation modules for 2026 - Implemented engångsskatt calculation for one-time payments with tax brackets. - Added löneväxling functionality for salary sacrifice to pension, including employer savings and warnings. - Created pain.001 generator for salary batch payments in compliance with Swedish banking standards. - Developed PDF template for payslips, including detailed breakdowns and employer costs. - Generated seed data for Swedish tax tables for 2026, including SQL insert statements. - Implemented traktamente calculations for per diem and mileage allowances, adhering to Skatteverket regulations. - Added seed script for populating tax tables in the database. * feat: Update meal reduction percentages in traktamente calculation fix: Remove obsolete seed script for 2026 tax tables feat: Extend SalaryRunStatus type to include 'corrected' status feat: Implement KU10 XML generation endpoint for annual employee income statements feat: Add endpoint for creating corrections to booked salary runs feat: Implement endpoint for sending payslip PDFs to employees feat: Create KU10 XML generator for annual reporting feat: Add salary transaction matcher for auto-linking bank transactions to salary entries chore: Add database migration for salary correction support * feat: replace select elements with custom Select component for employment and salary types * feat: enhance salary calculations with pension entry and avgifter category support
2026-04-15 11:17:39 +02:00
parent b387a77bfd
commit 04dbb31d7e
78 changed files with 10529 additions and 14 deletions
@@ -0,0 +1,148 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { requireCompanyId } from '@/lib/company/context'
+import { generateKU10Xml } from '@/lib/salary/ku/ku10-generator'
+import type { KU10EmployeeData, KU10CompanyData } from '@/lib/salary/ku/ku10-generator'
+
+ensureInitialized()
+
+/**
+ * Generate KU10 (Kontrolluppgift) XML for a calendar year.
+ *
+ * Per Skatteförfarandelagen 15 kap: Must be filed by January 31 of the
+ * following year. Reports total annual income, tax, and benefits per employee.
+ *
+ * The XML is räkenskapsinformation per BFL 7 kap — 7-year retention.
+ */
+export async function GET(
+  request: Request,
+  { params }: { params: Promise<{ year: string }> }
+) {
+  const { year } = await params
+  const yearNum = parseInt(year)
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  if (isNaN(yearNum) || yearNum < 2020 || yearNum > 2100) {
+    return NextResponse.json({ error: 'Ogiltigt år' }, { status: 400 })
+  }
+
+  // Load company
+  const { data: company } = await supabase
+    .from('companies')
+    .select('name, org_number')
+    .eq('id', companyId)
+    .single()
+
+  if (!company) return NextResponse.json({ error: 'Företag hittades inte' }, { status: 404 })
+
+  const { data: settings } = await supabase
+    .from('company_settings')
+    .select('contact_name, contact_phone, contact_email')
+    .eq('company_id', companyId)
+    .single()
+
+  // Load all booked salary run employees for the year, grouped by employee
+  const { data: runEmployees, error } = await supabase
+    .from('salary_run_employees')
+    .select(`
+      employee_id, gross_salary, tax_withheld, avgifter_basis,
+      employee:employees(personnummer, specification_number, employment_start, employment_end),
+      salary_run:salary_runs!inner(period_year, status),
+      line_items:salary_line_items(item_type, amount)
+    `)
+    .eq('company_id', companyId)
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+
+  // Filter to booked runs for the year
+  const bookedForYear = (runEmployees || []).filter(sre => {
+    const run = sre.salary_run as unknown as { period_year: number; status: string } | null
+    return run && run.period_year === yearNum && run.status === 'booked'
+  })
+
+  // Aggregate per employee
+  const byEmployee = new Map<string, {
+    personnummer: string
+    specificationNumber: number
+    employmentStart: string | null
+    employmentEnd: string | null
+    totalGross: number
+    totalTax: number
+    totalAvgifterBasis: number
+    benefitCar: number
+    benefitHousing: number
+    benefitMeals: number
+    benefitOther: number
+  }>()
+
+  for (const sre of bookedForYear) {
+    const emp = sre.employee as unknown as { personnummer: string; specification_number: number; employment_start: string; employment_end: string | null } | null
+    if (!emp) continue
+
+    const current = byEmployee.get(sre.employee_id) || {
+      personnummer: emp.personnummer,
+      specificationNumber: emp.specification_number,
+      employmentStart: emp.employment_start,
+      employmentEnd: emp.employment_end,
+      totalGross: 0, totalTax: 0, totalAvgifterBasis: 0,
+      benefitCar: 0, benefitHousing: 0, benefitMeals: 0, benefitOther: 0,
+    }
+
+    current.totalGross += sre.gross_salary
+    current.totalTax += sre.tax_withheld
+    current.totalAvgifterBasis += sre.avgifter_basis
+
+    // Sum benefits by type from line items
+    const lineItems = (sre.line_items || []) as Array<{ item_type: string; amount: number }>
+    for (const li of lineItems) {
+      if (li.item_type === 'benefit_car') current.benefitCar += li.amount
+      else if (li.item_type === 'benefit_housing') current.benefitHousing += li.amount
+      else if (li.item_type === 'benefit_meals') current.benefitMeals += li.amount
+      else if (['benefit_wellness', 'benefit_other'].includes(li.item_type)) current.benefitOther += li.amount
+    }
+
+    byEmployee.set(sre.employee_id, current)
+  }
+
+  if (byEmployee.size === 0) {
+    return NextResponse.json({ error: `Inga bokförda lönekörningar för ${yearNum}` }, { status: 404 })
+  }
+
+  const companyData: KU10CompanyData = {
+    orgNumber: company.org_number || '',
+    companyName: company.name,
+    year: yearNum,
+    contactName: settings?.contact_name || company.name,
+    contactPhone: settings?.contact_phone || '',
+    contactEmail: settings?.contact_email || '',
+  }
+
+  const r = (x: number) => Math.round(x * 100) / 100
+  const employeeData: KU10EmployeeData[] = Array.from(byEmployee.values()).map(emp => ({
+    personnummer: emp.personnummer,
+    specificationNumber: emp.specificationNumber,
+    totalGross: r(emp.totalGross),
+    totalTax: r(emp.totalTax),
+    totalAvgifterBasis: r(emp.totalAvgifterBasis),
+    benefitCar: emp.benefitCar > 0 ? r(emp.benefitCar) : undefined,
+    benefitHousing: emp.benefitHousing > 0 ? r(emp.benefitHousing) : undefined,
+    benefitMeals: emp.benefitMeals > 0 ? r(emp.benefitMeals) : undefined,
+    benefitOther: emp.benefitOther > 0 ? r(emp.benefitOther) : undefined,
+    employmentStart: emp.employmentStart || undefined,
+    employmentEnd: emp.employmentEnd || undefined,
+  }))
+
+  const xml = generateKU10Xml(companyData, employeeData)
+
+  return new Response(xml, {
+    headers: {
+      'Content-Type': 'application/xml; charset=utf-8',
+      'Content-Disposition': `attachment; filename="KU10_${company.org_number}_${yearNum}.xml"`,
+    },
+  })
+}