fix(salary): declare, book and pay AGI in whole kronor (SKV per-sats computation) (#1611)
* fix(salary): declare, book and pay AGI in whole kronor (SKV per-sats computation) A user's first lönekörning surfaced öre amounts in the AGI payable while Skatteverket deals in whole kronor. Three connected defects: - the AGI XML rounded amounts (Math.round); öretal bortfaller (SFF 2011:1261 22 kap. 1 §) requires truncation, and FK487 must be Skatteverket's own per-sats computation on the whole-krona underlag sums (IK587, kontroll B_006), not a truncation of the öre-exact engine sum - the salary booking credited 2731 with exact öre, leaving a residual after the whole-krona skattekonto draw; 2731 now carries the declared amount with the remainder on 3740 (Öres- och kronutjämning) - the LB payment file and TaxPaymentPanel paid/showed öre; they now use the declared whole-krona totals stored on agi_declarations (which also lets skattekonto auto-settlement match the draw); legacy öre rows keep paying öre-exact so pre-deploy bookings still clear 2731 New lib/salary/declared-avgifter.ts implements the SKV computation (per-IU whole-krona underlag, per-sats sums, youth/växa cap splits, exact integer math) shared by the AGI generator, the booking split and the preview. Review overrides route all legs through the same per-category truncation; basis overrides are inert on money totals (they never reach the filed IUs); the v1 book route gains override parity with book-run; F-skatt rows ignore avgifter overrides on every surface. Booked runs show their posted verifikat instead of a recomputed projection. tax_withheld_override requires whole kronor. Adversarially verified over three /skeptic rounds. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore: merge origin/main and re-ratchet the öre-round baseline The merge brought #1609 (net-pay öresavrundning) whose two new Math.round(x*100)/100 occurrences are counted against the baseline this branch had tightened from 637 to 629; 631 keeps the net -6 improvement without policing already-merged code. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(salary): address PR review (hybrid override computation, legacy youth cap, robustness) CodeRabbit round on #1611, all findings in one pass: - computeDeclaredAvgifterWithOverrides: one shared hybrid for the AGI generator AND the booking split. Overridden rows contribute their manual amounts per category; colleagues keep the SKV-exact per-sats underlag computation (a FoU override on one employee no longer costs the rest of the roster kronor of declared accuracy) - youth cap keys on the RESOLVED category so legacy null-category rows classified as youth by the rate heuristic still get the 25k split - F-skatt rows zero their avgifter_basis on both booking surfaces and in the preview, matching the AGI's isFSkattRow invariant - preview route: posted-voucher lookup errors return 500 instead of masquerading as a booked run with no vouchers; 400/500 tests added - run page clears stale AGI totals when the tax-payment fetch fails - SalaryOverridePanel truncates the tax override to whole kronor so the schema's .int() cannot bounce a decimal input with a 400 - v1 book route override parity pinned by a lifecycle test - DECISIONS.md format fixes + superseded entry marked; exempt category mapped explicitly; unified truncation-drift band with rationale Declined (recorded): dating the decision entries 2026-08-13 (bot assumed UTC; the decisions were made after midnight local time). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(salary): round-2 review nits (shared F-skatt helper, test hygiene) - isFSkattStatus in declared-avgifter.ts: single source for the F-skatt exclusion, consumed by book-run, the v1 book route, the preview route and the AGI generator, per the Swedish review's drift-risk finding - declared-avgifter test suite gets the standard beforeEach cleanup Declined (recorded for the summary): auto-generated correction voucher for regenerated legacy periods (data-repair follow-up needing Emil's go); SFF 22 kap. 1 par. citation doubt (verified against lagen.nu and already shipped in tax-tables.ts); 3740 scope doubt (BAS generic utjamning account, Visma praxis, matches the user's reference voucher). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Fable 5
Claude Fable 5
parent
fbe4e18730
commit
4e14182a00
@@ -487,6 +487,85 @@ describe('POST /salary-runs/:id/book', () => {
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)
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})
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it('applies review overrides with book-run parity (tax/net reconciled, F-skatt avgifter override ignored)', async () => {
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// Overrides set during dashboard review must reach the ledger the same
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// way no matter which surface books the run: v1 previously ignored them,
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// so the booked 2710/2731 diverged from the AGI by the override delta.
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const overriddenRow = {
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...employeeRow,
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tax_withheld_override: 9000,
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avgifter_amount_override: 10000,
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avgifter_basis: 35000,
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avgifter_category: 'standard',
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}
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const fSkattRow = {
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...employeeRow,
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employee_id: 'emp_2',
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employee: { employment_type: 'employee', f_skatt_status: 'f_skatt' },
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gross_salary: 15000,
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tax_withheld: 0,
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net_salary: 15000,
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avgifter_amount: 0,
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// An avgifter override on an F-skatt row must be ignored (the AGI's
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// isFSkattRow invariant), and the underlag zeroed.
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avgifter_amount_override: 500,
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avgifter_basis: 15000,
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avgifter_category: 'standard',
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}
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mockServiceClient.mockReturnValue(
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makeFlexibleSupabase({
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company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
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salary_runs: [
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{ data: paidRun, error: null },
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{
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data: {
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id: RUN_ID, status: 'booked',
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booked_at: '2026-05-26T09:15:00Z', booked_by: USER_ID,
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salary_entry_id: 'je_salary', avgifter_entry_id: 'je_avg',
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vacation_entry_id: null, pension_entry_id: null,
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},
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error: null,
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},
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],
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salary_run_employees: { data: [overriddenRow, fSkattRow], error: null },
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idempotency_keys: { data: null, error: null },
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}),
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)
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mocks.checkPeriodLock.mockResolvedValue({ locked: false })
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mocks.createSalaryRunEntries.mockResolvedValue({
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salaryEntry: { id: 'je_salary', voucher_number: 'L2026-0024' },
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avgifterEntry: { id: 'je_avg' },
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vacationEntry: null,
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pensionEntry: null,
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})
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const res = await book(
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makeRequest(`https://x.test/api/v1/companies/${COMPANY_ID}/salary-runs/${RUN_ID}/book`, {
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method: 'POST',
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}),
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detailParams(COMPANY_ID, RUN_ID),
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)
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expect(res.status).toBe(200)
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const payload = mocks.createSalaryRunEntries.mock.calls[0][3] as {
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employees: Array<Record<string, unknown>>
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}
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const [regular, fSkatt] = payload.employees
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expect(regular).toMatchObject({
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tax_withheld: 9000,
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// net reconciles by the withheld difference: 25 500 + (9 500 - 9 000).
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net_salary: 26000,
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avgifter_amount: 10000,
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avgifter_amount_overridden: true,
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avgifter_basis: 35000,
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})
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expect(fSkatt).toMatchObject({
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avgifter_amount: 0,
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avgifter_amount_overridden: false,
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avgifter_basis: 0,
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})
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})
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it('returns PERIOD_LOCKED before invoking the engine when payment_date is locked', async () => {
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mockServiceClient.mockReturnValue(
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makeFlexibleSupabase({
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@@ -34,6 +34,7 @@ import { withApiV1 } from '@/lib/api/v1/with-api-v1'
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import { v1ErrorResponse, v1ErrorResponseFromCode } from '@/lib/api/v1/errors'
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import { checkPeriodLock } from '@/lib/api/v1/check-period-lock'
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import { createSalaryRunEntries } from '@/lib/salary/salary-entries'
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import { isFSkattStatus } from '@/lib/salary/declared-avgifter'
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import { syncVacationLedgerForEmployees } from '@/lib/salary/vacation-ledger'
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import { isBookkeepingError } from '@/lib/bookkeeping/errors'
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import { eventBus } from '@/lib/events'
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@@ -156,7 +157,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
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// 3. Load run + employees + line items for the engine.
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const { data: employees, error: empErr } = await ctx.supabase
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.from('salary_run_employees')
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.select('*, employee:employees(employment_type, default_dimensions), line_items:salary_line_items(*)')
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.select('*, employee:employees(employment_type, default_dimensions, f_skatt_status), line_items:salary_line_items(*)')
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.eq('salary_run_id', salaryRunId)
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if (empErr) {
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return v1ErrorResponse(empErr, ctx.log, { requestId: ctx.requestId })
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@@ -210,12 +211,20 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
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// 4. Engine call. Strict-mode: any throw aborts before status flip.
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type EmpRow = {
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employee_id: string
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employee: { employment_type: string; default_dimensions?: Record<string, string> } | null
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employee: {
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employment_type: string
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default_dimensions?: Record<string, string>
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f_skatt_status?: string | null
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} | null
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gross_salary: number
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tax_withheld: number
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tax_withheld_override: number | null
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net_salary: number
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avgifter_amount: number
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avgifter_amount_override: number | null
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avgifter_rate: number
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avgifter_basis: number
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avgifter_category: string | null
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vacation_accrual: number
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vacation_accrual_avgifter: number
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line_items: Array<{
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@@ -247,10 +256,28 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
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employee_id: sre.employee_id,
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employment_type: sre.employee?.employment_type || 'employee',
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gross_salary: sre.gross_salary,
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tax_withheld: sre.tax_withheld,
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net_salary: sre.net_salary,
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avgifter_amount: sre.avgifter_amount,
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// Override parity with book-run.ts: review overrides must reach
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// the ledger identically no matter which surface books the run,
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// or the booked 2731/2710 diverge from the AGI totals by the full
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// override delta. F-skatt rows ignore avgifter overrides (the AGI
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// hard-excludes them via isFSkattRow).
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tax_withheld: sre.tax_withheld_override ?? sre.tax_withheld,
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net_salary:
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sre.net_salary + (sre.tax_withheld - (sre.tax_withheld_override ?? sre.tax_withheld)),
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avgifter_amount:
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isFSkattStatus(sre.employee?.f_skatt_status)
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? sre.avgifter_amount
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: sre.avgifter_amount_override ?? sre.avgifter_amount,
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avgifter_rate: sre.avgifter_rate,
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// Declared-avgifter inputs: 2731 books the whole-krona amount
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// Skatteverket computes from the underlag (declared-avgifter.ts).
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// Zeroed for F-skatt rows, matching book-run and the AGI's
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// isFSkattRow invariant.
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avgifter_basis:
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isFSkattStatus(sre.employee?.f_skatt_status) ? 0 : sre.avgifter_basis,
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avgifter_category: sre.avgifter_category ?? null,
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avgifter_amount_overridden:
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!isFSkattStatus(sre.employee?.f_skatt_status) && sre.avgifter_amount_override != null,
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vacation_accrual: sre.vacation_accrual,
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vacation_accrual_avgifter: sre.vacation_accrual_avgifter,
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// Dimensions PR8: read-at-book from the employee row.
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