feat(salary): öresavrundning of net pay to whole kronor (#1609)

* feat(salary): öresavrundning of net pay to whole kronor Some banks reject salary payment files whose amounts carry öre. New company_settings.salary_net_rounding toggle (off by default): the engine rounds each net payout up to the next whole krona, never down, and emits a derived oresavrundning line item (semesterersattning pattern) that debits 3740 Öres- och kronutjämning so the salary entry stays balanced. Gross, tax and avgifter are untouched, so AGI/KU are unaffected. Payment files (pain.001 + Bankgirot LB) get whole-krona amounts via the rounded net_salary. Toggle in salary settings; payslip and run detail show the line item. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(salary): keep employer cost on the shared definition; block manual rounding lines Skeptic findings on the öresavrundning commit: (1) the engine included netRounding in totalEmployerCost while payslip summary, KPI cards and lönejournal recompute the figure from stored columns, printing two different totals on the same payslip; employer cost now stays on the shared definition and the öre cost is carried by the 3740 ledger line. (2) 'oresavrundning' is excluded from the line-item create/update schemas: it is the only item type the booking keeps out of the gross reconciliation, so a manually created row would structurally unbalance the salary verifikat. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(salary): add the item_type CHECK as NOT VALID, validate separately Compliance-swarm finding (SOC 2 CC8.1): the CHECK re-add scanned salary_line_items under the ADD's ACCESS EXCLUSIVE lock. Split per the house pattern (DECISIONS.md 2026-07-13): 20260813143000 re-adds the constraint NOT VALID, new 20260813143001 validates it under SHARE UPDATE EXCLUSIVE in its own transaction. The list is a strict superset of the previous CHECK, so validation cannot fail. Both files are branch-only, so editing in place is within the never-modify-shipped rule. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-14 00:36:33 +02:00
parent 4a9fa5e6c5
commit 4bb0655e4a
18 changed files with 470 additions and 2 deletions
@@ -2815,3 +2815,22 @@ describe('CreateRecurringScheduleSchema interval_months', () => {
    expect(CreateRecurringScheduleSchema.safeParse({ ...base, interval_months: 1.5 }).success).toBe(false)
  })
 })
+
+describe('CreateSalaryLineItemSchema: derived-only item types', () => {
+  it("rejects manual 'oresavrundning' lines (only the calculator may write them)", async () => {
+    const { CreateSalaryLineItemSchema, UpdateSalaryLineItemSchema } = await import('../schemas')
+    const base = {
+      salary_run_employee_id: '3f0a2f60-0000-4000-8000-000000000001',
+      description: 'Öresavrundning',
+      amount: 0.4,
+    }
+    expect(
+      CreateSalaryLineItemSchema.safeParse({ ...base, item_type: 'oresavrundning' }).success,
+    ).toBe(false)
+    expect(
+      CreateSalaryLineItemSchema.safeParse({ ...base, item_type: 'bonus' }).success,
+    ).toBe(true)
+    expect(UpdateSalaryLineItemSchema.safeParse({ item_type: 'oresavrundning' }).success).toBe(false)
+    expect(UpdateSalaryLineItemSchema.safeParse({ item_type: 'bonus' }).success).toBe(true)
+  })
+})