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
@@ -0,0 +1,55 @@
+-- =============================================================================
+-- Öresavrundning av nettolön (round net salary payout up to whole kronor)
+-- =============================================================================
+--
+-- Some banks reject salary payment files whose amounts carry öre. When
+-- company_settings.salary_net_rounding is on, the salary engine rounds each
+-- employee's net payout UP to the nearest whole krona (never down: rounding
+-- down would underpay wages) and emits a derived 'oresavrundning' line item
+-- carrying the 0-99 öre difference. The line books as a debit on 3740
+-- Öres- och kronutjämning; gross salary, skatteavdrag and arbetsgivaravgifter
+-- are untouched, so AGI/KU are unaffected. Off by default: existing companies
+-- keep exact-öre payouts.
+--
+-- pg-test: skip (column addition + CHECK list extension, no trigger/RPC/RLS).
+-- The re-added CHECK is NOT VALID here and validated in 20260813143001 so the
+-- existing-row scan runs under SHARE UPDATE EXCLUSIVE instead of the ADD's
+-- ACCESS EXCLUSIVE lock (house pattern per DECISIONS.md 2026-07-13; VALIDATE
+-- in the same transaction as ADD would be a no-op since the stronger lock is
+-- held until commit). The new list is a strict superset of the previous one,
+-- so validation cannot fail.
+
+ALTER TABLE public.company_settings
+  ADD COLUMN salary_net_rounding boolean NOT NULL DEFAULT false;
+
+COMMENT ON COLUMN public.company_settings.salary_net_rounding IS
+  'Öresavrundning: round each employee''s net salary payout up to whole kronor. The 0-99 öre difference books on 3740 via a derived oresavrundning line item. Off by default.';
+
+-- The derived rounding line follows the semesterersattning pattern (the
+-- calculator inserts and re-derives it on every calculate), so the line-item
+-- CHECK must accept it.
+ALTER TABLE public.salary_line_items
+  DROP CONSTRAINT 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', 'overtime_50', 'overtime_100',
+    'ob_weekday_evening', 'ob_weekend', 'ob_night', 'ob_holiday',
+    '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', 'unpaid_leave',
+    'vacation', 'semesterersattning',
+    'traktamente_taxfree', 'traktamente_taxable',
+    'mileage_taxfree', 'mileage_taxable',
+    'net_deduction_advance', 'net_deduction_union',
+    'net_deduction_benefit_payment', 'net_deduction_other',
+    'oresavrundning',
+    'correction', 'other'
+  )) NOT VALID;
+
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,5 @@
+-- Validate the item_type CHECK re-added NOT VALID in 20260813143000.
+-- Kept separate to avoid a full-table scan under the stronger DDL lock.
+
+ALTER TABLE public.salary_line_items
+  VALIDATE CONSTRAINT salary_line_items_item_type_check;