Bug/accounting suggestion (#456)

* feat: add bike benefit handling and optional vacation accrual - Introduced bike benefit (cykelförmån) with calculations for annual market value and monthly taxable value. - Updated schemas to include new benefit types and validation rules. - Implemented API routes for creating, updating, and deleting employee benefits. - Enhanced salary calculation logic to accommodate new vacation rule options, including a 'none' option for no accrual. - Added UI components for managing employee benefits, including input for bike benefit specifics. - Created database migrations for employee benefits and updated salary line items to support new benefit types. * chore: remove Langfuse env var checks Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat: enhance OAuth callback URL handling and update default scopes for Visma integration * feat: remove trade_name field and simplify company naming in invoices * refactor: destructure canWrite from useCanWrite for consistency across components * feat: enhance PATCH endpoint to validate existing benefits and handle bike benefit updates * feat: add missing label for bike benefit in salary line item types --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-13 00:26:04 +02:00
parent cd96e5ec26
commit 3fa871c742
53 changed files with 1182 additions and 125 deletions
@@ -0,0 +1,17 @@
+-- =============================================================================
+-- Salary: optional vacation accrual ("none" mode)
+-- =============================================================================
+-- Adds a third value to employees.vacation_rule so a company can disable
+-- semesteravsättning entirely. Useful for sole owners (ägare = enda anställd)
+-- who don't accrue semester — booking otherwise creates a phantom 2920 liability.
+--
+-- procentregeln    — 12% (or 14.4% for 30+ days) accrued to 2920 (Semesterlagen 26§)
+-- sammaloneregeln  — semestertillägg only (Semesterlagen 16a§)
+-- none             — no accrual; salary expense is the full cost
+
+ALTER TABLE public.employees DROP CONSTRAINT IF EXISTS employees_vacation_rule_check;
+
+ALTER TABLE public.employees ADD CONSTRAINT employees_vacation_rule_check
+  CHECK (vacation_rule IN ('procentregeln', 'sammaloneregeln', 'none'));
+
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,93 @@
+-- =============================================================================
+-- Employee benefits (förmånshantering)
+-- =============================================================================
+-- Per-employee benefit assignments that drive auto-generated line items on
+-- every salary run. Today the engine has helpers for car/meal/wellness benefits
+-- but no link from a specific employee to a specific benefit instance — meaning
+-- users had to add a benefit_* line item manually each month. This table closes
+-- that gap.
+--
+-- Includes bike benefit (cykelförmån, skattefri schablon 3 000 kr/år from 2022,
+-- Skatteverket).
+
+CREATE TABLE public.employee_benefits (
+  id              uuid PRIMARY KEY DEFAULT uuid_generate_v4(),
+  employee_id     uuid NOT NULL REFERENCES public.employees(id) ON DELETE CASCADE,
+  company_id      uuid NOT NULL REFERENCES public.companies(id) ON DELETE CASCADE,
+  user_id         uuid NOT NULL REFERENCES auth.users(id) ON DELETE CASCADE,
+
+  benefit_type    text NOT NULL
+    CHECK (benefit_type IN ('bike', 'car', 'meals', 'housing', 'wellness', 'other')),
+  description     text NOT NULL,
+
+  -- Monthly taxable förmånsvärde (SEK). For bike, computed as
+  -- max(0, annual_market_value - 3000) / 12 per Skatteverket schablon.
+  monthly_value   numeric NOT NULL CHECK (monthly_value >= 0),
+
+  valid_from      date NOT NULL,
+  valid_to        date,
+
+  -- Free-form context: bike → { annual_market_value, tax_free_allowance }
+  --                    car  → { nybilspris, environmental_type, ... }
+  metadata        jsonb NOT NULL DEFAULT '{}'::jsonb,
+
+  is_active       boolean NOT NULL DEFAULT true,
+
+  created_at      timestamptz NOT NULL DEFAULT now(),
+  updated_at      timestamptz NOT NULL DEFAULT now(),
+
+  CHECK (valid_to IS NULL OR valid_to >= valid_from)
+);
+
+ALTER TABLE public.employee_benefits ENABLE ROW LEVEL SECURITY;
+
+CREATE POLICY "employee_benefits_select" ON public.employee_benefits
+  FOR SELECT USING (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "employee_benefits_insert" ON public.employee_benefits
+  FOR INSERT WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "employee_benefits_update" ON public.employee_benefits
+  FOR UPDATE USING (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "employee_benefits_delete" ON public.employee_benefits
+  FOR DELETE USING (company_id IN (SELECT public.user_company_ids()));
+
+CREATE INDEX idx_employee_benefits_employee ON public.employee_benefits (employee_id);
+CREATE INDEX idx_employee_benefits_company ON public.employee_benefits (company_id);
+CREATE INDEX idx_employee_benefits_active
+  ON public.employee_benefits (employee_id, valid_from, valid_to)
+  WHERE is_active = true;
+
+CREATE TRIGGER employee_benefits_updated_at
+  BEFORE UPDATE ON public.employee_benefits
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
+
+-- Link a salary_line_items row back to the employee_benefits row that produced
+-- it. Used by the calculate flow to delete-then-recreate benefit line items
+-- without disturbing manually-added line items.
+ALTER TABLE public.salary_line_items
+  ADD COLUMN source_benefit_id uuid REFERENCES public.employee_benefits(id) ON DELETE SET NULL;
+
+CREATE INDEX idx_salary_line_items_source_benefit
+  ON public.salary_line_items (source_benefit_id)
+  WHERE source_benefit_id IS NOT NULL;
+
+-- Extend salary_line_items to accept a benefit_bike type for cykelförmån.
+ALTER TABLE public.salary_line_items DROP CONSTRAINT IF EXISTS salary_line_items_item_type_check;
+ALTER TABLE public.salary_line_items ADD CONSTRAINT salary_line_items_item_type_check
+  CHECK (item_type IN (
+    'monthly_salary', 'hourly_salary', 'overtime', 'bonus', 'commission',
+    'gross_deduction_pension', 'gross_deduction_other',
+    'benefit_car', 'benefit_housing', 'benefit_meals', 'benefit_wellness',
+    'benefit_bike', 'benefit_other',
+    'sick_karens', 'sick_day2_14', 'sick_day15_plus',
+    'vab', 'parental_leave', 'vacation',
+    'traktamente_taxfree', 'traktamente_taxable',
+    'mileage_taxfree', 'mileage_taxable',
+    'net_deduction_advance', 'net_deduction_union', 'net_deduction_benefit_payment',
+    'net_deduction_other',
+    'correction', 'other'
+  ));
+
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,32 @@
+-- Simplify company naming: remove trade_name field entirely.
+-- Add invoice_show_logo toggle for invoice PDF header.
+-- Migrate any existing trade_name into company_name so users who set a
+-- handelsnamn keep their preferred invoice display name. Existing users
+-- should be notified to verify company_name against Bolagsverket since
+-- this value is used in SIE/INK2/NE filings.
+
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS invoice_show_logo boolean DEFAULT true;
+
+DO $$
+BEGIN
+  IF EXISTS (
+    SELECT 1 FROM information_schema.columns
+    WHERE table_schema = 'public'
+      AND table_name = 'company_settings'
+      AND column_name = 'trade_name'
+  ) THEN
+    EXECUTE $sql$
+      UPDATE public.company_settings
+        SET company_name = trade_name
+        WHERE trade_name IS NOT NULL
+          AND trade_name <> ''
+          AND trade_name <> company_name
+    $sql$;
+  END IF;
+END $$;
+
+ALTER TABLE public.company_settings
+  DROP COLUMN IF EXISTS trade_name;
+
+NOTIFY pgrst, 'reload schema';