Feat/skv integration full (#284)

* feat: add script to import Skatteverket monthly tax tables as fallback TypeScript module

- Implemented a new script `import-tax-tables.ts` to parse fixed-width TXT tax tables from Skatteverket (SKV 434).
- The script generates a TypeScript module for emergency fallback when the Skatteverket open-data API is unavailable.
- Supports command-line argument for specifying the year and handles parsing of B-rows only.
- Outputs a structured TypeScript file containing tax data for specified years.

* feat: gate salary module behind dev-only flag

Temporarily disable the Lön module in production while the feature is
being completed. Sidebar entries ("Löner", "Anställda") still render but
are not clickable and show a "Kommer snart" badge. Middleware redirects
/salary* to / and returns 404 on /api/salary/* so the feature can't be
reached by direct URL. All gates check NODE_ENV === 'development' so
local dev keeps full access for continued development.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: refactor bank file import wizard to streamline column mapping and enhance CSV handling

* fix: bump migration timestamp to avoid collision with logos_bucket

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: enhance AGI generation and salary entry calculations with improved status checks and error handling

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

extensions/general/skatteverket/__tests__/agi-mappers.test.ts

@@ -26,6 +26,7 @@ function makeTotals(overrides: Partial<AGITotals> = {}): AGITotals {
   return {
     totalTax: 8000,
     totalAvgifterBasis: 35000,
+    totalAvgifterAmount: 10997,
     avgifterByCategory: {
       standard: { basis: 35000, amount: 10997 },
     },
@@ -171,6 +172,7 @@ describe('buildAGIPayload', () => {
     const totals: AGITotals = {
       totalTax: 0,
       totalAvgifterBasis: 0,
+      totalAvgifterAmount: 0,
       avgifterByCategory: {},
     }
     const result = buildAGIPayload([makeEmployee({ grossSalary: 0, taxWithheld: 0, avgifterBasis: 0 })], totals)

extensions/general/skatteverket/index.ts

@@ -96,6 +96,7 @@ export const skatteverketExtension: Extension = {
 
         // Exchange code FIRST — 5-minute expiry, do this before anything else
         const { createClient } = await import('@/lib/supabase/server')
+        const { requireCompanyId } = await import('@/lib/company/context')
         const supabase = await createClient()
 
         // Verify user session (browser should still have cookies)
@@ -106,11 +107,22 @@ export const skatteverketExtension: Extension = {
           )
         }
 
+        // Resolve the active company — state/redirect_uri were stored keyed on company_id
+        // by ctx.settings.set() in the /authorize handler.
+        let companyId: string
+        try {
+          companyId = await requireCompanyId(supabase, user.id)
+        } catch {
+          return NextResponse.redirect(
+            `${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Inget företag valt')}`
+          )
+        }
+
         // Validate CSRF state
         const { data: settingsData } = await supabase
           .from('extension_data')
           .select('value')
-          .eq('company_id', user.id)
+          .eq('company_id', companyId)
           .eq('extension_id', 'skatteverket')
           .eq('key', 'oauth_state')
           .single()
@@ -125,7 +137,7 @@ export const skatteverketExtension: Extension = {
         const { data: redirectData } = await supabase
           .from('extension_data')
           .select('value')
-          .eq('company_id', user.id)
+          .eq('company_id', companyId)
           .eq('extension_id', 'skatteverket')
           .eq('key', 'oauth_redirect_uri')
           .single()
@@ -141,7 +153,7 @@ export const skatteverketExtension: Extension = {
           await supabase
             .from('extension_data')
             .delete()
-            .eq('company_id', user.id)
+            .eq('company_id', companyId)
             .eq('extension_id', 'skatteverket')
             .eq('key', 'oauth_state')
 
@@ -1082,9 +1094,27 @@ async function parseAGIRequest(
     ;(avgifterByCategory as Record<string, { basis: number; amount: number }>)[category] = cat
   }
 
+  const totalAvgifterAmount = Object.values(avgifterByCategory).reduce(
+    (sum, cat) => sum + (cat?.amount ?? 0),
+    0
+  )
+
+  // FK499 — sjuklönekostnad summed from sick_day2_14 line items
+  let totalSjuklonekostnad = 0
+  for (const sre of runEmployees) {
+    const lineItems = (sre.line_items || []) as Array<Record<string, unknown>>
+    for (const li of lineItems) {
+      if (li.item_type === 'sick_day2_14') {
+        totalSjuklonekostnad += Math.abs((li.amount as number) || 0)
+      }
+    }
+  }
+
   const totals: AGITotals = {
     totalTax: run.total_tax,
     totalAvgifterBasis: runEmployees.reduce((s: number, e: { avgifter_basis: number }) => s + e.avgifter_basis, 0),
+    totalAvgifterAmount: Math.round(totalAvgifterAmount * 100) / 100,
+    totalSjuklonekostnad: Math.round(totalSjuklonekostnad * 100) / 100,
     avgifterByCategory,
   }