Add/skv salary agi (#423)

* feat: add Bankgirot LB-fil support for salary payments and tax payments - Implemented `generateBgLb` for salary batch payments, producing opening, payment, and closing records. - Added tests for `generateBgLb` to ensure correct record generation and validation. - Created `generateBankgiroPaymentBgLb` for single tax payments to Skatteverket, including validation and formatting. - Added tests for `generateBankgiroPaymentBgLb` to verify record structure and data integrity. - Introduced `generateSkattekontoOcr` for generating valid OCR references for Skattekonto payments, with tests for various input formats. - Updated database schema to track payment file formats and timestamps for salary runs and AGI declarations. - Created a new table for logging salary payslip deliveries to ensure compliance with audit requirements. * feat: add write permission check and company ID validation for payment file generation * feat: add write permission check for salary payment file generation
2026-05-09 12:41:16 +02:00
parent c238542596
commit 7e81f661b2
24 changed files with 1870 additions and 20 deletions
@@ -0,0 +1,131 @@
+'use client'
+
+import { useState } from 'react'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
+import { Download, Loader2, CheckCircle2 } from 'lucide-react'
+import { useToast } from '@/components/ui/use-toast'
+import { getErrorMessage } from '@/lib/errors/get-error-message'
+
+type PaymentFormat = 'bg_lb' | 'pain001'
+
+interface PaymentFilePanelProps {
+  salaryRunId: string
+  periodLabel: string
+  paymentFileFormat: string | null
+  paymentFileGeneratedAt: string | null
+  defaultFormat: PaymentFormat
+  readOnly?: boolean
+  onDownloaded?: () => void
+}
+
+const FORMAT_LABEL: Record<PaymentFormat, string> = {
+  bg_lb: 'Bankgirot LB-fil',
+  pain001: 'SEPA pain.001 (XML)',
+}
+
+const FORMAT_DESCRIPTION: Record<PaymentFormat, string> = {
+  bg_lb: 'Standard för Swedbank, SEB, Handelsbanken, Nordea m.fl. Kräver bankgironummer hos Bankgirot.',
+  pain001: 'ISO 20022. För banker som inte är anslutna till Bankgirot, eller internationell SEPA.',
+}
+
+export function PaymentFilePanel({
+  salaryRunId,
+  periodLabel,
+  paymentFileFormat,
+  paymentFileGeneratedAt,
+  defaultFormat,
+  readOnly,
+  onDownloaded,
+}: PaymentFilePanelProps) {
+  const { toast } = useToast()
+  const [format, setFormat] = useState<PaymentFormat>(defaultFormat)
+  const [downloading, setDownloading] = useState(false)
+
+  const endpoint =
+    format === 'bg_lb'
+      ? `/api/salary/runs/${salaryRunId}/payment/bg-lb`
+      : `/api/salary/runs/${salaryRunId}/payment/pain001`
+
+  async function handleDownload() {
+    setDownloading(true)
+    try {
+      const res = await fetch(endpoint)
+      if (!res.ok) {
+        const result = await res.json().catch(() => ({ error: 'Kunde inte generera betalfil' }))
+        toast({
+          title: 'Betalfil kunde inte genereras',
+          description: getErrorMessage(result, { context: 'salary', statusCode: res.status }),
+          variant: 'destructive',
+        })
+        return
+      }
+      const blob = await res.blob()
+      const url = URL.createObjectURL(blob)
+      const a = document.createElement('a')
+      a.href = url
+      const ext = format === 'bg_lb' ? 'txt' : 'xml'
+      a.download = `lon_${periodLabel}.${ext}`
+      document.body.appendChild(a)
+      a.click()
+      document.body.removeChild(a)
+      URL.revokeObjectURL(url)
+      toast({ title: 'Betalfil nedladdad' })
+      onDownloaded?.()
+    } finally {
+      setDownloading(false)
+    }
+  }
+
+  return (
+    <Card>
+      <CardHeader>
+        <CardTitle className="text-base">Betalfil till bank</CardTitle>
+      </CardHeader>
+      <CardContent className="space-y-4">
+        {paymentFileFormat && paymentFileGeneratedAt && (
+          <div className="flex items-start gap-2 text-sm text-muted-foreground">
+            <CheckCircle2 className="h-4 w-4 mt-0.5 text-emerald-600 dark:text-emerald-400" />
+            <div>
+              Senast genererad:{' '}
+              <span className="text-foreground">
+                {FORMAT_LABEL[paymentFileFormat as PaymentFormat] ?? paymentFileFormat}
+              </span>{' '}
+              ({new Date(paymentFileGeneratedAt).toLocaleString('sv-SE')})
+            </div>
+          </div>
+        )}
+
+        {!readOnly && (
+          <>
+            <div className="space-y-1">
+              <label className="text-sm font-medium">Format</label>
+              <Select value={format} onValueChange={(v) => setFormat(v as PaymentFormat)}>
+                <SelectTrigger className="w-full">
+                  <SelectValue />
+                </SelectTrigger>
+                <SelectContent>
+                  <SelectItem value="bg_lb">{FORMAT_LABEL.bg_lb}</SelectItem>
+                  <SelectItem value="pain001">{FORMAT_LABEL.pain001}</SelectItem>
+                </SelectContent>
+              </Select>
+              <p className="text-xs text-muted-foreground">{FORMAT_DESCRIPTION[format]}</p>
+            </div>
+
+            <div className="flex justify-end">
+              <Button onClick={handleDownload} disabled={downloading}>
+                {downloading ? (
+                  <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+                ) : (
+                  <Download className="mr-2 h-4 w-4" />
+                )}
+                Ladda ner betalfil
+              </Button>
+            </div>
+          </>
+        )}
+      </CardContent>
+    </Card>
+  )
+}
@@ -0,0 +1,197 @@
+'use client'
+
+import { useCallback, useEffect, useState } from 'react'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Download, Loader2, CheckCircle2, ExternalLink } from 'lucide-react'
+import { useToast } from '@/components/ui/use-toast'
+import { getErrorMessage } from '@/lib/errors/get-error-message'
+import { formatCurrency } from '@/lib/utils'
+
+interface TaxPaymentPanelProps {
+  /** YYYY-MM */
+  period: string
+  totalTax: number
+  totalAvgifter: number
+  paymentFileGeneratedAt: string | null
+  taxPaidAt: string | null
+  readOnly?: boolean
+  onChange?: () => void
+}
+
+/**
+ * Generates a Bankgirot LB-fil for paying skatt + arbetsgivaravgifter for an
+ * AGI period to Skatteverket Bankgiro 5050-1055 with the company's
+ * Skattekontot OCR.
+ */
+export function TaxPaymentPanel({
+  period,
+  totalTax,
+  totalAvgifter,
+  paymentFileGeneratedAt,
+  taxPaidAt,
+  readOnly,
+  onChange,
+}: TaxPaymentPanelProps) {
+  const { toast } = useToast()
+  const [downloading, setDownloading] = useState(false)
+  const [marking, setMarking] = useState(false)
+  const [paymentDeadline, setPaymentDeadline] = useState<string>('')
+
+  useEffect(() => {
+    const m = /^(\d{4})-(\d{2})$/.exec(period)
+    if (!m) return
+    const year = parseInt(m[1], 10)
+    const month = parseInt(m[2], 10)
+    const dlMonth = month === 12 ? 1 : month + 1
+    const dlYear = month === 12 ? year + 1 : year
+    setPaymentDeadline(`${dlYear}-${String(dlMonth).padStart(2, '0')}-12`)
+  }, [period])
+
+  const totalAmount = Math.round((totalTax + totalAvgifter) * 100) / 100
+
+  const handleDownload = useCallback(async () => {
+    setDownloading(true)
+    try {
+      const res = await fetch(`/api/skatteverket/tax-payments/${period}/payment-file`)
+      if (!res.ok) {
+        const result = await res.json().catch(() => ({ error: 'Kunde inte generera betalfil' }))
+        toast({
+          title: 'Betalfil kunde inte genereras',
+          description: getErrorMessage(result, { context: 'salary', statusCode: res.status }),
+          variant: 'destructive',
+        })
+        return
+      }
+      const blob = await res.blob()
+      const url = URL.createObjectURL(blob)
+      const a = document.createElement('a')
+      a.href = url
+      a.download = `bg_lb_skatt_${period}.txt`
+      document.body.appendChild(a)
+      a.click()
+      document.body.removeChild(a)
+      URL.revokeObjectURL(url)
+      toast({ title: 'Betalfil för skatt nedladdad' })
+      onChange?.()
+    } finally {
+      setDownloading(false)
+    }
+  }, [period, toast, onChange])
+
+  const handleMarkPaid = useCallback(async () => {
+    setMarking(true)
+    try {
+      const res = await fetch(`/api/skatteverket/tax-payments/${period}/mark-paid`, {
+        method: 'POST',
+      })
+      if (!res.ok) {
+        const result = await res.json().catch(() => ({ error: 'Kunde inte markera som betald' }))
+        toast({
+          title: 'Fel',
+          description: getErrorMessage(result, { context: 'salary', statusCode: res.status }),
+          variant: 'destructive',
+        })
+        return
+      }
+      toast({ title: 'Markerad som betald' })
+      onChange?.()
+    } finally {
+      setMarking(false)
+    }
+  }, [period, toast, onChange])
+
+  if (totalAmount <= 0) return null
+
+  return (
+    <Card>
+      <CardHeader>
+        <CardTitle className="text-base">Inbetalning till Skattekontot</CardTitle>
+      </CardHeader>
+      <CardContent className="space-y-4">
+        <div className="grid grid-cols-2 sm:grid-cols-3 gap-4 text-sm">
+          <div>
+            <p className="text-xs text-muted-foreground">Skatt</p>
+            <p className="font-semibold tabular-nums">{formatCurrency(totalTax)}</p>
+          </div>
+          <div>
+            <p className="text-xs text-muted-foreground">Arbetsgivaravgifter</p>
+            <p className="font-semibold tabular-nums">{formatCurrency(totalAvgifter)}</p>
+          </div>
+          <div>
+            <p className="text-xs text-muted-foreground">Totalt att betala</p>
+            <p className="font-semibold tabular-nums">{formatCurrency(totalAmount)}</p>
+          </div>
+        </div>
+
+        <div className="text-sm text-muted-foreground space-y-1">
+          <p>
+            Mottagare: <span className="text-foreground">Skatteverket Bankgiro 5050-1055</span>
+          </p>
+          <p>
+            Förfallodag: <span className="text-foreground tabular-nums">{paymentDeadline}</span>
+          </p>
+          <p className="text-xs">
+            Betalfil använder ditt Skattekonto-OCR (org-nummer + Luhn-kontrollsiffra). Skatteverket
+            applicerar betalningen på det belopp du deklarerat i AGI för perioden.
+          </p>
+        </div>
+
+        {paymentFileGeneratedAt && (
+          <div className="flex items-start gap-2 text-sm text-muted-foreground">
+            <CheckCircle2 className="h-4 w-4 mt-0.5 text-emerald-600 dark:text-emerald-400" />
+            <div>
+              Betalfil senast genererad{' '}
+              <span className="text-foreground">
+                {new Date(paymentFileGeneratedAt).toLocaleString('sv-SE')}
+              </span>
+            </div>
+          </div>
+        )}
+
+        {taxPaidAt && (
+          <div className="flex items-start gap-2 text-sm text-emerald-700 dark:text-emerald-400">
+            <CheckCircle2 className="h-4 w-4 mt-0.5" />
+            <div>
+              Markerad som betald{' '}
+              <span className="font-medium">{new Date(taxPaidAt).toLocaleString('sv-SE')}</span>
+            </div>
+          </div>
+        )}
+
+        {!readOnly && (
+          <div className="flex flex-wrap justify-end gap-2">
+            <Button variant="outline" size="sm" asChild>
+              <a
+                href="https://www.skatteverket.se/foretag/skatterochavdrag/skattekonto.4.18e1b10334ebe8bc80004481.html"
+                target="_blank"
+                rel="noopener noreferrer"
+              >
+                <ExternalLink className="mr-2 h-4 w-4" />
+                Skattekontot
+              </a>
+            </Button>
+            <Button onClick={handleDownload} disabled={downloading || marking}>
+              {downloading ? (
+                <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+              ) : (
+                <Download className="mr-2 h-4 w-4" />
+              )}
+              Ladda ner betalfil
+            </Button>
+            {!taxPaidAt && (
+              <Button
+                variant="outline"
+                onClick={handleMarkPaid}
+                disabled={downloading || marking}
+              >
+                {marking ? <Loader2 className="mr-2 h-4 w-4 animate-spin" /> : <CheckCircle2 className="mr-2 h-4 w-4" />}
+                Markera som betald
+              </Button>
+            )}
+          </div>
+        )}
+      </CardContent>
+    </Card>
+  )
+}
@@ -5,16 +5,20 @@ import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
 import { Button } from '@/components/ui/button'
 import { Badge } from '@/components/ui/badge'
 import { useToast } from '@/components/ui/use-toast'
-import { CheckCircle2, ExternalLink, ShieldOff } from 'lucide-react'
+import { CheckCircle2, ExternalLink, ShieldOff, FlaskConical, ShieldAlert } from 'lucide-react'
+
+type Environment = 'test' | 'prod'

 type Status =
-  | { connected: false }
+  | { connected: false; environment?: Environment; disabled?: boolean }
  | {
      connected: true
      expired: boolean
      canRefresh: boolean
      scope: string
      expiresAt: string
+      environment?: Environment
+      disabled?: boolean
    }

 const SCOPE_LABELS: Record<string, string> = {
@@ -92,14 +96,23 @@ export function SkatteverketConnectPanel() {
    return (
      <Card>
        <CardHeader>
-          <CardTitle>Skatteverket</CardTitle>
+          <div className="flex items-center justify-between">
+            <CardTitle>Skatteverket</CardTitle>
+            <EnvironmentBadge environment={status?.environment} disabled={status?.disabled} />
+          </div>
        </CardHeader>
        <CardContent className="space-y-4">
+          {status?.disabled && (
+            <div className="flex gap-2 rounded-md border border-amber-200 bg-amber-50 p-3 text-sm text-amber-900 dark:border-amber-800 dark:bg-amber-950 dark:text-amber-100">
+              <ShieldAlert className="h-4 w-4 mt-0.5 shrink-0" />
+              <p>Skatteverket-integrationen är tillfälligt avstängd. Kontakta support.</p>
+            </div>
+          )}
          <p className="text-sm text-muted-foreground">
            Anslut till Skatteverket med BankID för att skicka momsdeklaration,
            arbetsgivardeklaration och hämta saldot på skattekontot.
          </p>
-          <Button onClick={startConnect}>
+          <Button onClick={startConnect} disabled={status?.disabled}>
            <ExternalLink className="mr-2 h-4 w-4" />
            Anslut med BankID
          </Button>
@@ -129,6 +142,7 @@ export function SkatteverketConnectPanel() {
              </Badge>
            )}
          </CardTitle>
+          <EnvironmentBadge environment={status.environment} disabled={status.disabled} />
        </div>
      </CardHeader>
      <CardContent className="space-y-4">
@@ -178,9 +192,16 @@ export function SkatteverketConnectPanel() {
          )}
        </div>

+        {status.disabled && (
+          <div className="flex gap-2 rounded-md border border-amber-200 bg-amber-50 p-3 text-sm text-amber-900 dark:border-amber-800 dark:bg-amber-950 dark:text-amber-100">
+            <ShieldAlert className="h-4 w-4 mt-0.5 shrink-0" />
+            <p>Skatteverket-integrationen är tillfälligt avstängd. Inlämningar är inaktiverade.</p>
+          </div>
+        )}
+
        <div className="flex gap-2 pt-2">
          {(status.expired || !status.canRefresh || !scopes.includes('skattekonto') || !scopes.includes('agd')) && (
-            <Button onClick={startConnect}>
+            <Button onClick={startConnect} disabled={status.disabled}>
              <ExternalLink className="mr-2 h-4 w-4" />
              Anslut igen
            </Button>
@@ -198,3 +219,30 @@ export function SkatteverketConnectPanel() {
    </Card>
  )
 }
+
+function EnvironmentBadge({ environment, disabled }: { environment?: Environment; disabled?: boolean }) {
+  if (disabled) {
+    return (
+      <Badge variant="destructive">
+        <ShieldAlert className="mr-1 h-3 w-3" />
+        Avstängd
+      </Badge>
+    )
+  }
+  if (environment === 'test') {
+    return (
+      <Badge variant="outline" className="border-amber-400 text-amber-700 dark:border-amber-600 dark:text-amber-400">
+        <FlaskConical className="mr-1 h-3 w-3" />
+        Testmiljö
+      </Badge>
+    )
+  }
+  if (environment === 'prod') {
+    return (
+      <Badge variant="outline" className="border-emerald-400 text-emerald-700 dark:border-emerald-600 dark:text-emerald-400">
+        Produktion
+      </Badge>
+    )
+  }
+  return null
+}