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
This commit is contained in:
Mattsson
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import type { SupabaseClient } from '@supabase/supabase-js'
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/**
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* Arbetsgivaravgiftsunderlag — Employer contribution basis report.
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*
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* Monthly breakdown by avgifter rate category:
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* - Standard (31.42%)
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* - Reduced 65+ (10.21%)
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* - Youth (20.81%, Apr 2026–Sep 2027)
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* - Växa-stöd (10.21%)
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*
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* Used for reconciling against AGI filings (Ruta 060-062)
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* and verifying correct avgifter calculations per social-charges.md.
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*
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* Per BFL: Part of räkenskapsinformation, 7-year retention.
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*/
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export interface AvgifterBasisRow {
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periodYear: number
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periodMonth: number
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category: string
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categoryLabel: string
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rate: number
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basis: number // Underlag (sum of avgifter_basis for employees in this category)
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amount: number // Avgift (basis × rate)
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employeeCount: number
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}
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export interface AvgifterBasisReport {
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rows: AvgifterBasisRow[]
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totals: {
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totalBasis: number
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totalAmount: number
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}
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year: number
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}
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const CATEGORY_LABELS: Record<string, string> = {
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standard: 'Standard (31,42%)',
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reduced_65plus: 'Reducerad 67+ (10,21%)',
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youth: 'Ungdomsrabatt (20,81%)',
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vaxa_stod: 'Växa-stöd (10,21%)',
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exempt: 'Undantagen (0%)',
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}
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/**
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* Generate avgifter basis report for a year.
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*/
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export async function generateAvgifterBasis(
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supabase: SupabaseClient,
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companyId: string,
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year: number
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): Promise<AvgifterBasisReport> {
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const r = (x: number) => Math.round(x * 100) / 100
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// Load all salary run employees for booked runs this year
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const { data: runEmployees, error } = await supabase
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.from('salary_run_employees')
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.select(`
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avgifter_basis,
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avgifter_amount,
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avgifter_rate,
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salary_run:salary_runs!inner(period_year, period_month, status)
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`)
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.eq('company_id', companyId)
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if (error) throw new Error(`Failed to load avgifter data: ${error.message}`)
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// Filter to booked runs for the year
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const bookedForYear = (runEmployees || []).filter(sre => {
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const run = sre.salary_run as unknown as { period_year: number; period_month: number; status: string } | null
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return run && run.period_year === year && run.status === 'booked'
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})
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// Group by month + rate category
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const grouped = new Map<string, {
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periodYear: number
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periodMonth: number
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category: string
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rate: number
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basis: number
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amount: number
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count: number
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}>()
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for (const sre of bookedForYear) {
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const run = sre.salary_run as unknown as { period_year: number; period_month: number }
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const category = rateToCategory(sre.avgifter_rate)
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const key = `${run.period_month}-${category}`
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const current = grouped.get(key) || {
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periodYear: year,
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periodMonth: run.period_month,
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category,
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rate: sre.avgifter_rate,
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basis: 0,
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amount: 0,
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count: 0,
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}
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current.basis += sre.avgifter_basis
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current.amount += sre.avgifter_amount
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current.count++
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grouped.set(key, current)
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}
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const rows: AvgifterBasisRow[] = Array.from(grouped.values())
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.map(g => ({
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periodYear: g.periodYear,
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periodMonth: g.periodMonth,
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category: g.category,
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categoryLabel: CATEGORY_LABELS[g.category] || g.category,
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rate: g.rate,
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basis: r(g.basis),
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amount: r(g.amount),
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employeeCount: g.count,
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}))
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.sort((a, b) => a.periodMonth - b.periodMonth || a.category.localeCompare(b.category))
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const totals = {
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totalBasis: r(rows.reduce((s, row) => s + row.basis, 0)),
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totalAmount: r(rows.reduce((s, row) => s + row.amount, 0)),
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}
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return { rows, totals, year }
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}
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function rateToCategory(rate: number): string {
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if (rate === 0) return 'exempt'
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if (rate <= 0.1022) return 'reduced_65plus' // 10.21% ± rounding
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if (rate <= 0.2082) return 'youth' // 20.81%
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return 'standard' // 31.42%
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}
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import type { SupabaseClient } from '@supabase/supabase-js'
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/**
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* Lönejournal — Monthly/annual per-employee salary register.
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*
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* Required per BFL as underlag for AGI reconciliation.
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* Lists gross, tax, net, avgifter, and vacation accrual per employee per period.
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*
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* Per BFNAR 2013:2: Must be part of systemdokumentation and producible
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* on demand for audit. Retained 7 years per BFL 7 kap.
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*/
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export interface SalaryJournalRow {
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employeeId: string
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employeeName: string
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personnummerLast4: string
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employmentType: string
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periodYear: number
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periodMonth: number
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paymentDate: string
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grossSalary: number
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taxWithheld: number
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netSalary: number
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avgifterAmount: number
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avgifterRate: number
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vacationAccrual: number
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vacationAccrualAvgifter: number
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totalEmployerCost: number
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sickDays: number
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vabDays: number
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parentalDays: number
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vacationDaysTaken: number
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salaryRunStatus: string
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}
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export interface SalaryJournalReport {
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rows: SalaryJournalRow[]
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totals: {
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grossSalary: number
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taxWithheld: number
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netSalary: number
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avgifterAmount: number
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vacationAccrual: number
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vacationAccrualAvgifter: number
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totalEmployerCost: number
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}
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period: { year: number; monthFrom?: number; monthTo?: number }
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}
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/**
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* Generate lönejournal for a year or specific month range.
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*/
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export async function generateSalaryJournal(
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supabase: SupabaseClient,
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companyId: string,
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year: number,
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monthFrom?: number,
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monthTo?: number
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): Promise<SalaryJournalReport> {
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const query = supabase
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.from('salary_run_employees')
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.select(`
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*,
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employee:employees(id, first_name, last_name, personnummer_last4, employment_type),
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salary_run:salary_runs(period_year, period_month, payment_date, status)
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`)
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.eq('company_id', companyId)
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// We need to filter by the salary_run's period_year, which requires a join filter
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// Supabase doesn't support filtering on joined columns directly in .eq(),
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// so we fetch all and filter client-side for the year
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const { data, error } = await query.order('created_at')
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if (error) {
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throw new Error(`Failed to generate salary journal: ${error.message}`)
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}
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const rows: SalaryJournalRow[] = (data || [])
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.filter(sre => {
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const run = sre.salary_run as { period_year: number; period_month: number; status: string } | null
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if (!run || run.period_year !== year) return false
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if (run.status !== 'booked') return false // Only booked runs for BFL-compliant lönejournal
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if (monthFrom && run.period_month < monthFrom) return false
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if (monthTo && run.period_month > monthTo) return false
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return true
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})
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.map(sre => {
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const emp = sre.employee as { first_name: string; last_name: string; personnummer_last4: string; employment_type: string } | null
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const run = sre.salary_run as { period_year: number; period_month: number; payment_date: string; status: string }
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return {
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employeeId: sre.employee_id,
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employeeName: emp ? `${emp.first_name} ${emp.last_name}` : 'Okänd',
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personnummerLast4: emp?.personnummer_last4 || '????',
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employmentType: emp?.employment_type || 'employee',
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periodYear: run.period_year,
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periodMonth: run.period_month,
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paymentDate: run.payment_date,
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grossSalary: sre.gross_salary,
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taxWithheld: sre.tax_withheld,
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netSalary: sre.net_salary,
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avgifterAmount: sre.avgifter_amount,
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avgifterRate: sre.avgifter_rate,
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vacationAccrual: sre.vacation_accrual,
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vacationAccrualAvgifter: sre.vacation_accrual_avgifter,
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totalEmployerCost: sre.gross_salary + sre.avgifter_amount + sre.vacation_accrual + sre.vacation_accrual_avgifter,
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sickDays: sre.sick_days,
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vabDays: sre.vab_days,
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parentalDays: sre.parental_days,
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vacationDaysTaken: sre.vacation_days_taken,
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salaryRunStatus: run.status,
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}
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})
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.sort((a, b) => a.periodMonth - b.periodMonth || a.employeeName.localeCompare(b.employeeName))
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const r = (x: number) => Math.round(x * 100) / 100
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const totals = {
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grossSalary: r(rows.reduce((s, r) => s + r.grossSalary, 0)),
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taxWithheld: r(rows.reduce((s, r) => s + r.taxWithheld, 0)),
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netSalary: r(rows.reduce((s, r) => s + r.netSalary, 0)),
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avgifterAmount: r(rows.reduce((s, r) => s + r.avgifterAmount, 0)),
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vacationAccrual: r(rows.reduce((s, r) => s + r.vacationAccrual, 0)),
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vacationAccrualAvgifter: r(rows.reduce((s, r) => s + r.vacationAccrualAvgifter, 0)),
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totalEmployerCost: r(rows.reduce((s, r) => s + r.totalEmployerCost, 0)),
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}
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return { rows, totals, period: { year, monthFrom, monthTo } }
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}
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@@ -0,0 +1,135 @@
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import type { SupabaseClient } from '@supabase/supabase-js'
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/**
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* Semesterlöneskuld — Vacation liability report per BFNAR 2016:10.
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*
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* Per BFNAR 2016:10 kap 16: Vacation liability must be calculated per employee,
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* not as a lump sum. This report shows earned/taken days, accrued SEK amount
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* on account 2920, and accrued avgifter on account 2940.
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*
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* The report is required for year-end closing and ongoing monthly review.
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* Per BFL 7 kap: retained 7 years as part of räkenskapsinformation.
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*/
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export interface VacationLiabilityRow {
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employeeId: string
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employeeName: string
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personnummerLast4: string
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vacationRule: string
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vacationDaysEntitled: number
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vacationDaysTaken: number
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vacationDaysRemaining: number
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vacationDaysSaved: number
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accruedAmount: number // Account 2920
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accruedAvgifter: number // Account 2940
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avgifterRate: number
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totalLiability: number // 2920 + 2940
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}
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export interface VacationLiabilityReport {
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rows: VacationLiabilityRow[]
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totals: {
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accruedAmount: number // Sum for account 2920
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accruedAvgifter: number // Sum for account 2940
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totalLiability: number
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}
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asOfDate: string
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}
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/**
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* Generate vacation liability report.
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*
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* Aggregates vacation accruals from all booked salary runs in the year
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* and compares against vacation days taken.
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*/
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export async function generateVacationLiability(
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supabase: SupabaseClient,
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companyId: string,
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year: number
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): Promise<VacationLiabilityReport> {
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const r = (x: number) => Math.round(x * 100) / 100
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// Load active employees
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const { data: employees, error: empError } = await supabase
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.from('employees')
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.select('id, first_name, last_name, personnummer_last4, vacation_rule, vacation_days_per_year, vacation_days_saved')
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.eq('company_id', companyId)
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.eq('is_active', true)
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.order('last_name')
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if (empError) throw new Error(`Failed to load employees: ${empError.message}`)
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// Load all salary run employees for booked runs this year
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const { data: runEmployees, error: sreError } = await supabase
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.from('salary_run_employees')
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.select(`
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employee_id,
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vacation_accrual,
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vacation_accrual_avgifter,
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avgifter_rate,
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vacation_days_taken,
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salary_run:salary_runs!inner(period_year, status)
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`)
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.eq('company_id', companyId)
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if (sreError) throw new Error(`Failed to load salary run data: ${sreError.message}`)
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// Filter to booked runs for the year
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const bookedForYear = (runEmployees || []).filter(sre => {
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const run = sre.salary_run as unknown as { period_year: number; status: string } | null
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return run && run.period_year === year && run.status === 'booked'
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})
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// Aggregate per employee
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const accrualsByEmployee = new Map<string, {
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totalAccrual: number
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totalAvgifter: number
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totalDaysTaken: number
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lastRate: number
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}>()
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for (const sre of bookedForYear) {
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const current = accrualsByEmployee.get(sre.employee_id) || {
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totalAccrual: 0, totalAvgifter: 0, totalDaysTaken: 0, lastRate: 0.3142,
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}
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current.totalAccrual += sre.vacation_accrual
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current.totalAvgifter += sre.vacation_accrual_avgifter
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current.totalDaysTaken += sre.vacation_days_taken
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current.lastRate = sre.avgifter_rate
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accrualsByEmployee.set(sre.employee_id, current)
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}
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const rows: VacationLiabilityRow[] = (employees || []).map(emp => {
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const accruals = accrualsByEmployee.get(emp.id)
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const accruedAmount = r(accruals?.totalAccrual || 0)
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const accruedAvgifter = r(accruals?.totalAvgifter || 0)
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const daysTaken = accruals?.totalDaysTaken || 0
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return {
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employeeId: emp.id,
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employeeName: `${emp.first_name} ${emp.last_name}`,
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personnummerLast4: emp.personnummer_last4,
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vacationRule: emp.vacation_rule,
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vacationDaysEntitled: emp.vacation_days_per_year,
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vacationDaysTaken: daysTaken,
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vacationDaysRemaining: emp.vacation_days_per_year - daysTaken,
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vacationDaysSaved: emp.vacation_days_saved,
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accruedAmount,
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accruedAvgifter,
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avgifterRate: accruals?.lastRate || 0.3142,
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totalLiability: r(accruedAmount + accruedAvgifter),
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}
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})
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const totals = {
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accruedAmount: r(rows.reduce((s, row) => s + row.accruedAmount, 0)),
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accruedAvgifter: r(rows.reduce((s, row) => s + row.accruedAvgifter, 0)),
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totalLiability: r(rows.reduce((s, row) => s + row.totalLiability, 0)),
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}
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return {
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rows,
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totals,
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asOfDate: `${year}-12-31`,
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}
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}
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Block a user