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 +1,152 @@
+import { describe, it, expect } from 'vitest'
+import { generateBgLb } from '../bg-lb-generator'
+import type { BgLbCompanyData, BgLbEmployee, BgLbOptions } from '../bg-lb-generator'
+
+const company: BgLbCompanyData = {
+  name: 'Acme AB',
+  senderBankgiro: '123-4567',
+}
+
+const baseOptions: BgLbOptions = {
+  paymentDate: '2026-04-25',
+  periodLabel: '2026-04',
+}
+
+describe('generateBgLb', () => {
+  it('produces a file with opening, payment, and closing records', () => {
+    const employees: BgLbEmployee[] = [
+      {
+        name: 'Anna Andersson',
+        clearingNumber: '6000',
+        bankAccountNumber: '1234567',
+        netSalary: 25000,
+      },
+      {
+        name: 'Bo Bergström',
+        clearingNumber: '6000',
+        bankAccountNumber: '7654321',
+        netSalary: 30500.5,
+      },
+    ]
+
+    const result = generateBgLb(company, employees, baseOptions)
+    const lines = result.content.split('\r\n').filter((l) => l.length > 0)
+
+    expect(lines).toHaveLength(4)  // 1 opening + 2 payments + 1 closing
+    expect(lines[0]).toMatch(/^11/)
+    expect(lines[1]).toMatch(/^54/)
+    expect(lines[2]).toMatch(/^54/)
+    expect(lines[3]).toMatch(/^29/)
+    expect(result.recordCount).toBe(2)
+    expect(result.totalAmount).toBe(55500.5)
+  })
+
+  it('writes records exactly 80 characters wide', () => {
+    const employees: BgLbEmployee[] = [
+      { name: 'Cecilia Carlsson', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 28000 },
+    ]
+    const result = generateBgLb(company, employees, baseOptions)
+    const lines = result.content.split('\r\n').filter((l) => l.length > 0)
+    for (const line of lines) {
+      expect(line.length).toBe(80)
+    }
+  })
+
+  it('encodes amounts in öre (no decimal)', () => {
+    const employees: BgLbEmployee[] = [
+      { name: 'Test', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 12345.67 },
+    ]
+    const result = generateBgLb(company, employees, baseOptions)
+    const paymentLine = result.content.split('\r\n')[1]
+    // Amount field for TK 54 is positions 42-53 (12 chars, zero-padded)
+    const amountField = paymentLine.slice(41, 53)
+    expect(amountField).toBe('000001234567')  // 12345.67 SEK = 1234567 öre
+  })
+
+  it('handles 5-digit Swedbank clearings by shifting the 5th digit into the account', () => {
+    const employees: BgLbEmployee[] = [
+      { name: 'Swedbank', clearingNumber: '83271', bankAccountNumber: '123456789', netSalary: 1000 },
+    ]
+    const result = generateBgLb(company, employees, baseOptions)
+    const paymentLine = result.content.split('\r\n')[1]
+    // Pos 3-6 = clearing (4 digits)
+    expect(paymentLine.slice(2, 6)).toBe('8327')
+    // Pos 7-16 = account (10 digits): 5th clearing digit "1" + account "123456789"
+    expect(paymentLine.slice(6, 16)).toBe('1123456789')
+  })
+
+  it('rejects invalid bankgiro number', () => {
+    expect(() =>
+      generateBgLb({ ...company, senderBankgiro: 'invalid' }, [], baseOptions)
+    ).toThrow(/Ogiltigt bankgironummer/)
+  })
+
+  it('rejects 5-digit clearing not starting with 8', () => {
+    const employees: BgLbEmployee[] = [
+      { name: 'X', clearingNumber: '90001', bankAccountNumber: '1234567', netSalary: 100 },
+    ]
+    expect(() => generateBgLb(company, employees, baseOptions)).toThrow(/clearing/)
+  })
+
+  it('skips employees with zero or negative net salary', () => {
+    const employees: BgLbEmployee[] = [
+      { name: 'A', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 25000 },
+      { name: 'B', clearingNumber: '6000', bankAccountNumber: '7654321', netSalary: 0 },
+      { name: 'C', clearingNumber: '6000', bankAccountNumber: '1111111', netSalary: -500 },
+    ]
+    const result = generateBgLb(company, employees, baseOptions)
+    expect(result.recordCount).toBe(1)
+    expect(result.totalAmount).toBe(25000)
+  })
+
+  it('opening record contains LEVERANTÖRSBETALNINGAR and LEVE markers', () => {
+    const result = generateBgLb(company, [
+      { name: 'X', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 100 },
+    ], baseOptions)
+    const opening = result.content.split('\r\n')[0]
+    expect(opening.slice(18, 40)).toBe('LEVERANTÖRSBETALNINGAR')
+    expect(opening.slice(40, 44)).toBe('LEVE')
+  })
+
+  it('closing record sums total amount in öre across all payments', () => {
+    const employees: BgLbEmployee[] = [
+      { name: 'A', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 100 },
+      { name: 'B', clearingNumber: '6000', bankAccountNumber: '7654321', netSalary: 250.5 },
+    ]
+    const result = generateBgLb(company, employees, baseOptions)
+    const lines = result.content.split('\r\n').filter((l) => l)
+    const closing = lines[lines.length - 1]
+    expect(closing.startsWith('29')).toBe(true)
+    // Pos 21-32 = total amount in öre (12 digits)
+    expect(closing.slice(20, 32)).toBe('000000035050')  // 350.50 SEK = 35050 öre
+  })
+
+  it('encodes payment date as YYMMDD on opening and payment records', () => {
+    const result = generateBgLb(company, [
+      { name: 'X', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 100 },
+    ], { ...baseOptions, paymentDate: '2026-12-31' })
+    const lines = result.content.split('\r\n')
+    // Opening: pos 45-50 = payment date YYMMDD
+    expect(lines[0].slice(44, 50)).toBe('261231')
+    // Payment: pos 54-59 = payment date YYMMDD
+    expect(lines[1].slice(53, 59)).toBe('261231')
+  })
+
+  it('truncates over-long employee names safely', () => {
+    const longName = 'A'.repeat(50)
+    const result = generateBgLb(company, [
+      { name: longName, clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 100 },
+    ], baseOptions)
+    const paymentLine = result.content.split('\r\n')[1]
+    // Pos 17-41 = receiver name (25 chars)
+    expect(paymentLine.slice(16, 41)).toBe('A'.repeat(25))
+  })
+
+  it('preserves Swedish characters å ä ö in receiver name', () => {
+    const result = generateBgLb(company, [
+      { name: 'Åke Östberg', clearingNumber: '6000', bankAccountNumber: '1234567', netSalary: 100 },
+    ], baseOptions)
+    const paymentLine = result.content.split('\r\n')[1]
+    expect(paymentLine.slice(16, 41).trimEnd()).toBe('Åke Östberg')
+  })
+})
@@ -0,0 +1,105 @@
+import { describe, it, expect } from 'vitest'
+import { generateBankgiroPaymentBgLb } from '../bg-lb-generator'
+
+const company = {
+  name: 'Acme AB',
+  senderBankgiro: '123-4567',
+}
+
+describe('generateBankgiroPaymentBgLb', () => {
+  it('produces opening + TK14 + closing records', () => {
+    const result = generateBankgiroPaymentBgLb(
+      company,
+      {
+        receiverBankgiro: '5050-1055',
+        ocr: '55601234566',
+        amount: 12345.67,
+        receiverName: 'Skatteverket',
+      },
+      { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+    )
+    const lines = result.content.split('\r\n').filter((l) => l)
+    expect(lines).toHaveLength(3)
+    expect(lines[0].slice(0, 2)).toBe('11')
+    expect(lines[1].slice(0, 2)).toBe('14')
+    expect(lines[2].slice(0, 2)).toBe('29')
+    expect(result.recordCount).toBe(1)
+    expect(result.totalAmount).toBe(12345.67)
+  })
+
+  it('all records are exactly 80 characters', () => {
+    const result = generateBankgiroPaymentBgLb(
+      company,
+      { receiverBankgiro: '5050-1055', ocr: '55601234566', amount: 1000 },
+      { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+    )
+    for (const line of result.content.split('\r\n').filter((l) => l)) {
+      expect(line.length).toBe(80)
+    }
+  })
+
+  it('encodes receiver bankgiro right-justified zero-padded', () => {
+    const result = generateBankgiroPaymentBgLb(
+      company,
+      { receiverBankgiro: '5050-1055', ocr: '55601234566', amount: 1000 },
+      { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+    )
+    const paymentLine = result.content.split('\r\n')[1]
+    // Pos 3-12 = receiver BG (10 digits)
+    expect(paymentLine.slice(2, 12)).toBe('0050501055')
+  })
+
+  it('encodes OCR right-justified zero-padded in pos 13-37', () => {
+    const result = generateBankgiroPaymentBgLb(
+      company,
+      { receiverBankgiro: '5050-1055', ocr: '55601234566', amount: 1000 },
+      { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+    )
+    const paymentLine = result.content.split('\r\n')[1]
+    // OCR "55601234566" (11 digits) padded to 25 chars right-justified = 14 zeros + OCR
+    expect(paymentLine.slice(12, 37)).toBe('00000000000000055601234566'.slice(-25))
+    expect(paymentLine.slice(12, 37).length).toBe(25)
+    expect(paymentLine.slice(12, 37).endsWith('55601234566')).toBe(true)
+  })
+
+  it('encodes amount in öre (no decimal)', () => {
+    const result = generateBankgiroPaymentBgLb(
+      company,
+      { receiverBankgiro: '5050-1055', ocr: '55601234566', amount: 12345.67 },
+      { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+    )
+    const paymentLine = result.content.split('\r\n')[1]
+    // Pos 38-49 = amount in öre (12 digits)
+    expect(paymentLine.slice(37, 49)).toBe('000001234567')
+  })
+
+  it('rejects invalid receiver bankgiro', () => {
+    expect(() =>
+      generateBankgiroPaymentBgLb(
+        company,
+        { receiverBankgiro: 'invalid', ocr: '55601234566', amount: 100 },
+        { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+      )
+    ).toThrow(/mottagar-bankgiro/)
+  })
+
+  it('rejects invalid OCR (non-numeric)', () => {
+    expect(() =>
+      generateBankgiroPaymentBgLb(
+        company,
+        { receiverBankgiro: '5050-1055', ocr: 'abcdef', amount: 100 },
+        { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+      )
+    ).toThrow(/OCR/)
+  })
+
+  it('closing record sums total amount in öre', () => {
+    const result = generateBankgiroPaymentBgLb(
+      company,
+      { receiverBankgiro: '5050-1055', ocr: '55601234566', amount: 100.5 },
+      { paymentDate: '2026-05-12', periodLabel: '2026-04' }
+    )
+    const closing = result.content.split('\r\n').filter((l) => l)[2]
+    expect(closing.slice(20, 32)).toBe('000000010050')  // 100.50 SEK = 10050 öre
+  })
+})