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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/**
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* AGI (Arbetsgivardeklaration) field codes per Skatteverket Teknisk beskrivning.
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*
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* FK = Fältkod (field code)
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* Ruta = Box number on the form
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*/
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// ============================================================
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// Huvuduppgift (Employer totals)
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// ============================================================
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/** Employer-level field codes */
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export const HUVUDUPPGIFT_FIELDS = {
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/** Total skatteavdrag — sum of all employee tax withholdings */
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RUTA_001: '001',
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/** Total underlag for arbetsgivaravgifter */
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RUTA_020: '020',
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/** Arbetsgivaravgifter — standard rate (31.42%) */
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RUTA_060: '060',
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/** Arbetsgivaravgifter — age-reduced (10.21%, born ≤1959 for 2026) */
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RUTA_061: '061',
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/** Arbetsgivaravgifter — youth rate (20.81%, ages 19-23, Apr 2026–Sep 2027) */
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RUTA_062: '062',
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} as const
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// ============================================================
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// Individuppgift (Per-employee data)
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// ============================================================
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/** Per-employee field codes */
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export const INDIVID_FIELDS = {
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/** Personnummer/samordningsnummer (12 digits, CRITICAL: must be decrypted) */
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FK215: '215',
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/** Specifikationsnummer — MUST stay consistent per employee for corrections */
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FK570: '570',
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/** Kontant bruttolön (gross cash salary) */
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RUTA_011: '011',
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/** Avdragen skatt (withheld preliminary tax) */
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RUTA_001: '001',
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/** Förmånsvärde — bilförmån */
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RUTA_012: '012',
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/** Förmånsvärde — drivmedel vid bilförmån */
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RUTA_013: '013',
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/** Förmånsvärde — bostad */
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RUTA_014: '014',
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/** Förmånsvärde — kost */
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RUTA_015: '015',
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/** Förmånsvärde — ränta */
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RUTA_016: '016',
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/** Förmånsvärde — övriga */
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RUTA_019: '019',
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/** Underlag för arbetsgivaravgifter */
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RUTA_020: '020',
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/** Ersättning till mottagare med F-skattsedel (not subject to avgifter) */
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RUTA_131: '131',
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// Absence fields (from 2025)
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/** Sjukfrånvaro — antal dagar */
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FK821: '821',
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/** VAB — antal dagar */
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FK822: '822',
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/** Föräldraledighet — antal dagar */
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FK823: '823',
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/** Graviditetspenning — antal dagar */
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FK824: '824',
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/** Smittbärarpenning — antal dagar */
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FK825: '825',
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/** Sjuk-/aktivitetsersättning — antal dagar */
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FK826: '826',
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/** Rehabilitering — antal dagar */
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FK827: '827',
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} as const
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// ============================================================
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// Benefit type to ruta mapping
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// ============================================================
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/** Map benefit item types to AGI individuppgift rutor */
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export const BENEFIT_RUTA_MAP: Record<string, string> = {
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benefit_car: INDIVID_FIELDS.RUTA_012,
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benefit_housing: INDIVID_FIELDS.RUTA_014,
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benefit_meals: INDIVID_FIELDS.RUTA_015,
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benefit_wellness: INDIVID_FIELDS.RUTA_019,
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benefit_other: INDIVID_FIELDS.RUTA_019,
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}
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// ============================================================
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// Avgifter category to ruta mapping
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// ============================================================
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export type AvgifterCategory = 'standard' | 'reduced_65plus' | 'youth' | 'vaxa_stod' | 'exempt'
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/** Map avgifter categories to huvuduppgift rutor */
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export const AVGIFTER_RUTA_MAP: Record<AvgifterCategory, string> = {
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standard: HUVUDUPPGIFT_FIELDS.RUTA_060,
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reduced_65plus: HUVUDUPPGIFT_FIELDS.RUTA_061,
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youth: HUVUDUPPGIFT_FIELDS.RUTA_062,
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vaxa_stod: HUVUDUPPGIFT_FIELDS.RUTA_061, // Växa-stöd uses same rate as 65+
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exempt: '', // No avgifter
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}
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import { decryptPersonnummer } from '../personnummer'
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/**
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* AGI XML generator — Arbetsgivardeklaration per Skatteverket Teknisk beskrivning.
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*
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* Generates the XML content for filing employer declarations.
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* The XML is stored in agi_declarations.xml_content for 7-year retention.
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*/
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export interface AGIEmployeeData {
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personnummer: string // Encrypted — will be decrypted for XML
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specificationNumber: number // FK570 — MUST stay consistent
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grossSalary: number // Ruta 011
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taxWithheld: number // Ruta 001
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avgifterBasis: number // Ruta 020
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fSkattPayment?: number // Ruta 131 (F-skatt holders)
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// Benefits by type
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benefitCar?: number // Ruta 012
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benefitFuel?: number // Ruta 013
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benefitHousing?: number // Ruta 014
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benefitMeals?: number // Ruta 015
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benefitOther?: number // Ruta 019
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// Absence (from 2025)
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sickDays?: number // FK821
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vabDays?: number // FK822
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parentalDays?: number // FK823
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}
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export interface AGICompanyData {
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orgNumber: string // NNNNNN-NNNN format
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companyName: string
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periodYear: number
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periodMonth: number
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contactName: string
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contactPhone: string
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contactEmail: string
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}
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export interface AGITotals {
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totalTax: number // Ruta 001 (huvuduppgift)
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totalAvgifterBasis: number // Ruta 020 (huvuduppgift)
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avgifterByCategory: {
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standard?: { basis: number; amount: number }
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reduced65plus?: { basis: number; amount: number }
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youth?: { basis: number; amount: number }
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}
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}
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/**
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* Generate AGI XML for a period.
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*
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* CRITICAL: FK570 (specifikationsnummer) must stay consistent per employee.
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* Using a different number creates a new record instead of correcting.
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*/
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export function generateAGIXml(
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company: AGICompanyData,
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employees: AGIEmployeeData[],
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totals: AGITotals,
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isCorrection: boolean = false
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): string {
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const period = `${company.periodYear}${String(company.periodMonth).padStart(2, '0')}`
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const lines: string[] = []
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lines.push('<?xml version="1.0" encoding="UTF-8"?>')
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lines.push('<Skatteverket xmlns="http://xmls.skatteverket.se/se/skatteverket/ai/instans/infoForBeskworksgiv662/1.0"')
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lines.push(' xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">')
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lines.push(' <Avsandare>')
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lines.push(` <Programnamn>gnubok</Programnamn>`)
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lines.push(` <Organisationsnummer>${escapeXml(company.orgNumber.replace('-', ''))}</Organisationsnummer>`)
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lines.push(' <TekniskKontaktperson>')
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lines.push(` <Namn>${escapeXml(company.contactName)}</Namn>`)
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lines.push(` <Telefon>${escapeXml(company.contactPhone)}</Telefon>`)
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lines.push(` <Epostadress>${escapeXml(company.contactEmail)}</Epostadress>`)
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lines.push(' </TekniskKontaktperson>')
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lines.push(' </Avsandare>')
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lines.push(' <Blankettgemensamt>')
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lines.push(` <Arbetsgivare>`)
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lines.push(` <AgRegistreradId>${escapeXml(company.orgNumber.replace('-', ''))}</AgRegistreradId>`)
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lines.push(` </Arbetsgivare>`)
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lines.push(' </Blankettgemensamt>')
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// Huvuduppgift (employer totals)
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lines.push(' <Blankett>')
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lines.push(' <Arendeinformation>')
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lines.push(` <Arendeagare>${escapeXml(company.orgNumber.replace('-', ''))}</Arendeagare>`)
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lines.push(` <Period>${period}</Period>`)
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if (isCorrection) {
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lines.push(' <Rattelse>J</Rattelse>')
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}
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lines.push(' </Arendeinformation>')
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lines.push(' <Blankettinnehall>')
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lines.push(' <HU>')
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// Ruta 001: Total skatteavdrag
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if (totals.totalTax > 0) {
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lines.push(` <AvdragenSkatt faltkod="001">${formatAmount(totals.totalTax)}</AvdragenSkatt>`)
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}
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// Ruta 020: Total avgifter basis
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if (totals.totalAvgifterBasis > 0) {
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lines.push(` <SummaArbAvg>${formatAmount(totals.totalAvgifterBasis)}</SummaArbAvg>`)
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}
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// Avgifter by category
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if (totals.avgifterByCategory.standard) {
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lines.push(` <AvgUnderlagStandardRate faltkod="060">${formatAmount(totals.avgifterByCategory.standard.basis)}</AvgUnderlagStandardRate>`)
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}
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if (totals.avgifterByCategory.reduced65plus) {
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lines.push(` <AvgUnderlagAlderspension faltkod="061">${formatAmount(totals.avgifterByCategory.reduced65plus.basis)}</AvgUnderlagAlderspension>`)
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}
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if (totals.avgifterByCategory.youth) {
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lines.push(` <AvgUnderlagUngdom faltkod="062">${formatAmount(totals.avgifterByCategory.youth.basis)}</AvgUnderlagUngdom>`)
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}
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lines.push(' </HU>')
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lines.push(' </Blankettinnehall>')
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lines.push(' </Blankett>')
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// Individuppgifter (per employee)
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for (const emp of employees) {
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lines.push(' <Blankett>')
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lines.push(' <Arendeinformation>')
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lines.push(` <Arendeagare>${escapeXml(company.orgNumber.replace('-', ''))}</Arendeagare>`)
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lines.push(` <Period>${period}</Period>`)
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if (isCorrection) {
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lines.push(' <Rattelse>J</Rattelse>')
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}
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lines.push(' </Arendeinformation>')
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lines.push(' <Blankettinnehall>')
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lines.push(' <IU>')
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// FK215: Personnummer (CRITICAL: must be decrypted for AGI)
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let pnr: string
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try {
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pnr = decryptPersonnummer(emp.personnummer)
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} catch {
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throw new Error(`Kunde inte dekryptera personnummer för anställd med FK570=${emp.specificationNumber}. AGI kan inte genereras utan giltigt personnummer.`)
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}
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lines.push(` <Personnummer faltkod="215">${pnr}</Personnummer>`)
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// FK570: Specifikationsnummer (MUST stay consistent)
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lines.push(` <Specifikationsnummer faltkod="570">${emp.specificationNumber}</Specifikationsnummer>`)
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// Ruta 011: Gross salary
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if (emp.grossSalary > 0) {
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lines.push(` <KontantBruttoloen faltkod="011">${formatAmount(emp.grossSalary)}</KontantBruttoloen>`)
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}
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// Ruta 001: Tax withheld
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if (emp.taxWithheld > 0) {
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lines.push(` <AvdragenSkatt faltkod="001">${formatAmount(emp.taxWithheld)}</AvdragenSkatt>`)
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}
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// Benefits
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if (emp.benefitCar && emp.benefitCar > 0) {
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lines.push(` <FormanBil faltkod="012">${formatAmount(emp.benefitCar)}</FormanBil>`)
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}
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if (emp.benefitFuel && emp.benefitFuel > 0) {
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lines.push(` <FormanDrivmedel faltkod="013">${formatAmount(emp.benefitFuel)}</FormanDrivmedel>`)
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}
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if (emp.benefitHousing && emp.benefitHousing > 0) {
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lines.push(` <FormanBostad faltkod="014">${formatAmount(emp.benefitHousing)}</FormanBostad>`)
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}
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if (emp.benefitMeals && emp.benefitMeals > 0) {
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lines.push(` <FormanKost faltkod="015">${formatAmount(emp.benefitMeals)}</FormanKost>`)
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}
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if (emp.benefitOther && emp.benefitOther > 0) {
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lines.push(` <FormanOvrigt faltkod="019">${formatAmount(emp.benefitOther)}</FormanOvrigt>`)
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}
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// Ruta 020: Avgifter basis
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if (emp.avgifterBasis > 0) {
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lines.push(` <UnderlagArbAvg faltkod="020">${formatAmount(emp.avgifterBasis)}</UnderlagArbAvg>`)
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}
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// Ruta 131: F-skatt payments
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if (emp.fSkattPayment && emp.fSkattPayment > 0) {
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lines.push(` <ErsattningFSkatt faltkod="131">${formatAmount(emp.fSkattPayment)}</ErsattningFSkatt>`)
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}
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// Absence fields (from 2025)
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if (emp.sickDays && emp.sickDays > 0) {
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lines.push(` <SjukfranvaroDagar faltkod="821">${Math.round(emp.sickDays)}</SjukfranvaroDagar>`)
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}
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if (emp.vabDays && emp.vabDays > 0) {
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lines.push(` <VabDagar faltkod="822">${Math.round(emp.vabDays)}</VabDagar>`)
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}
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if (emp.parentalDays && emp.parentalDays > 0) {
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lines.push(` <ForaldraledigDagar faltkod="823">${Math.round(emp.parentalDays)}</ForaldraledigDagar>`)
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}
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lines.push(' </IU>')
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lines.push(' </Blankettinnehall>')
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lines.push(' </Blankett>')
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}
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lines.push('</Skatteverket>')
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return lines.join('\n')
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}
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/**
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* Build individuppgifter snapshot for storage in agi_declarations table.
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* Used for corrections — must reference same FK570.
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*/
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export function buildIndividuppgifterSnapshot(
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employees: AGIEmployeeData[]
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): Record<string, unknown>[] {
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return employees.map(emp => {
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let pnr: string
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try {
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pnr = decryptPersonnummer(emp.personnummer)
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} catch {
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pnr = 'DECRYPTION_FAILED'
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}
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return {
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personnummer: pnr,
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fk570: emp.specificationNumber,
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ruta011: emp.grossSalary,
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ruta001: emp.taxWithheld,
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ruta020: emp.avgifterBasis,
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fk821: emp.sickDays || 0,
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fk822: emp.vabDays || 0,
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fk823: emp.parentalDays || 0,
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}
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})
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}
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// ============================================================
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// Helpers
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// ============================================================
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function escapeXml(str: string): string {
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return str
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.replace(/&/g, '&')
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.replace(/</g, '<')
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.replace(/>/g, '>')
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.replace(/"/g, '"')
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.replace(/'/g, ''')
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}
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function formatAmount(amount: number): string {
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return Math.round(amount).toString()
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}
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