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

types/index.ts

@@ -2555,6 +2555,8 @@ export interface SalaryRun {
   vacation_entry_id: string | null
   agi_generated_at: string | null
   agi_submitted_at: string | null
+  payment_file_format: 'bg_lb' | 'pain001' | null
+  payment_file_generated_at: string | null
   calculation_params: Record<string, unknown> | null
   approved_by: string | null
   approved_at: string | null