fix(salary): recompute entitled_days on existing ledger rows and record pre-cutover taken days (#1403)

The vacation ledger sync carried entitled_days verbatim on existing open
rows while re-deriving accrued and taken, so a stale entitled value (for
example the flat 25 stored before Semesterlagen 7 § pro-rating existed)
survived every sync. The recompute loop now re-derives entitled the same
way the lazy-seed path does, with the opening-balance cutover still
outranking recomputation for the year containing cutover_date.

Opening balances could also not record paid vacation days already taken
in the cutover year under the previous payroll system. New additive
column employee_opening_balances.vacation_days_taken_this_year (NUMERIC
NOT NULL DEFAULT 0, CHECK 0..40) threaded through the shared service,
the Zod schema, the MCP staging tool (schema + mergeable fields), the
staged-operation executor, the v1 REST routes, and the employee editor
form. Ledger semantics for the cutover year, on both seed and recompute
paths: entitled = remaining + taken_this_year, taken = booked-run taken
+ taken_this_year, so remaining keeps meaning remaining and the seeded
value survives every subsequent sync.

Fixes #1347

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

app/api/v1/companies/[companyId]/employees/[id]/opening-balances/__tests__/route.test.ts

@@ -88,6 +88,7 @@ const SAMPLE_ROW = {
   ytd_tax: 48000,
   ytd_net: 162000,
   vacation_paid_days_remaining: 12.5,
+  vacation_days_taken_this_year: 2,
   vacation_saved_days_by_year: { [`${CURRENT_YEAR - 1}`]: 5 },
   opening_semester_liability: 42000,
   opening_semester_liability_avgifter: 13196.4,
@@ -102,6 +103,7 @@ const VALID_BODY = {
   ytd_tax: 48000,
   ytd_net: 162000,
   vacation_paid_days_remaining: 12.5,
+  vacation_days_taken_this_year: 2,
   vacation_saved_days_by_year: { [`${CURRENT_YEAR - 1}`]: 5 },
   opening_semester_liability: 42000,
   opening_semester_liability_avgifter: 13196.4,
@@ -244,9 +246,42 @@ describe('PUT /employees/:id/opening-balances', () => {
     expect(res.status).toBe(200)
     const body = await res.json()
     expect(body.data.employee_opening_balances_id).toBe(ROW_ID)
+    expect(body.data.vacation_days_taken_this_year).toBe(2)
     expect(body.data.locked).toBe(false)
   })
 
+  it('rejects vacation_days_taken_this_year below 0', async () => {
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+      }),
+    )
+    const res = await putBalances(
+      makeRequest(
+        `https://x.test/api/v1/companies/${COMPANY_ID}/employees/${EMPLOYEE_ID}/opening-balances`,
+        { method: 'PUT', body: JSON.stringify({ ...VALID_BODY, vacation_days_taken_this_year: -1 }) },
+      ),
+      detailParams(COMPANY_ID, EMPLOYEE_ID),
+    )
+    expect(res.status).toBe(400)
+  })
+
+  it('rejects vacation_days_taken_this_year above 40', async () => {
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+      }),
+    )
+    const res = await putBalances(
+      makeRequest(
+        `https://x.test/api/v1/companies/${COMPANY_ID}/employees/${EMPLOYEE_ID}/opening-balances`,
+        { method: 'PUT', body: JSON.stringify({ ...VALID_BODY, vacation_days_taken_this_year: 41 }) },
+      ),
+      detailParams(COMPANY_ID, EMPLOYEE_ID),
+    )
+    expect(res.status).toBe(400)
+  })
+
   it('returns 409 OPENING_BALANCES_LOCKED when a booked run exists', async () => {
     mockServiceClient.mockReturnValue(
       makeFlexibleSupabase({

app/api/v1/companies/[companyId]/employees/[id]/opening-balances/route.ts

@@ -33,6 +33,7 @@ const OpeningBalancesResponse = z.object({
   ytd_tax: z.number(),
   ytd_net: z.number(),
   vacation_paid_days_remaining: z.number(),
+  vacation_days_taken_this_year: z.number(),
   vacation_saved_days_by_year: z.record(z.string(), z.number()),
   opening_semester_liability: z.number(),
   opening_semester_liability_avgifter: z.number(),
@@ -114,7 +115,7 @@ registerEndpoint({
   path: '/api/v1/companies/:companyId/employees/:id/opening-balances',
   summary: 'Set an employee\'s payroll cutover opening balances.',
   description:
-    'Full-replace upsert of the cutover state: YTD gross/tax/net for the cutover year, paid vacation days remaining, sparade dagar keyed by origin year (5-year rule), opening semesterlöneskuld SEK (+avgifter), and karens periods not covered by imported absence rows. cutover_date must be the first of a month in the current or previous year, on/after employment_start.',
+    'Full-replace upsert of the cutover state: YTD gross/tax/net for the cutover year, paid vacation days remaining, paid days already taken this vacation year, sparade dagar keyed by origin year (5-year rule), opening semesterlöneskuld SEK (+avgifter), and karens periods not covered by imported absence rows. cutover_date must be the first of a month in the current or previous year, on/after employment_start.',
   useWhen:
     'Onboarding one employee during a mid-year migration from Fortnox/Visma/etc. For whole-company onboarding, prefer the bulk PUT /employees/opening-balances.',
   doNotUseFor:

components/salary/OpeningBalancesPanel.tsx

@@ -27,6 +27,7 @@ interface OpeningBalancesData {
   ytd_tax: number
   ytd_net: number
   vacation_paid_days_remaining: number
+  vacation_days_taken_this_year: number
   vacation_saved_days_by_year: Record<string, number>
   opening_semester_liability: number
   opening_semester_liability_avgifter: number
@@ -52,6 +53,7 @@ export function OpeningBalancesPanel({ employeeId, canWrite }: { employeeId: str
   const [ytdTax, setYtdTax] = useState('')
   const [ytdNet, setYtdNet] = useState('')
   const [daysRemaining, setDaysRemaining] = useState('')
+  const [daysTaken, setDaysTaken] = useState('')
   const [savedByYear, setSavedByYear] = useState<Record<string, string>>({})
   const [liability, setLiability] = useState('')
   const [liabilityAvgifter, setLiabilityAvgifter] = useState('')
@@ -71,6 +73,7 @@ export function OpeningBalancesPanel({ employeeId, canWrite }: { employeeId: str
           setYtdTax(String(data.ytd_tax))
           setYtdNet(String(data.ytd_net))
           setDaysRemaining(String(data.vacation_paid_days_remaining))
+          setDaysTaken(String(data.vacation_days_taken_this_year ?? 0))
           setSavedByYear(
             Object.fromEntries(
               Object.entries(data.vacation_saved_days_by_year ?? {}).map(([y, d]) => [y, String(d)]),
@@ -103,6 +106,7 @@ export function OpeningBalancesPanel({ employeeId, canWrite }: { employeeId: str
         ytd_tax: parseFloat(ytdTax) || 0,
         ytd_net: parseFloat(ytdNet) || 0,
         vacation_paid_days_remaining: parseFloat(daysRemaining) || 0,
+        vacation_days_taken_this_year: parseFloat(daysTaken) || 0,
         vacation_saved_days_by_year: saved,
         opening_semester_liability: parseFloat(liability) || 0,
         opening_semester_liability_avgifter: parseFloat(liabilityAvgifter) || 0,
@@ -215,6 +219,12 @@ export function OpeningBalancesPanel({ employeeId, canWrite }: { employeeId: str
               <Input id="ob-days-remaining" type="number" min={0} max={40} step={0.5} value={daysRemaining}
                 onChange={(e) => setDaysRemaining(e.target.value)} disabled={readOnly} className="tabular-nums" />
             </div>
+            <div className="space-y-2">
+              <Label htmlFor="ob-days-taken">{t('opening_balances_days_taken')}</Label>
+              <Input id="ob-days-taken" type="number" min={0} max={40} step={0.5} value={daysTaken}
+                onChange={(e) => setDaysTaken(e.target.value)} disabled={readOnly} className="tabular-nums" />
+              <p className="text-xs text-muted-foreground">{t('opening_balances_days_taken_hint')}</p>
+            </div>
             <div className="space-y-2">
               <Label htmlFor="ob-liability">{t('opening_balances_liability')}</Label>
               <Input id="ob-liability" type="number" min={0} value={liability}

extensions/general/mcp-server/server.ts

@@ -11811,7 +11811,7 @@ export const tools: McpTool[] = [
   {
     name: 'gnubok_set_employee_opening_balances',
     title: 'Set Employee Opening Balances (Cutover)',
-    description: 'Stage payroll cutover state per employee: YTD gross/tax/net, vacation days remaining, sparade dagar by origin year, opening semesterlöneskuld SEK, karens adjustment. An omitted field keeps its stored value; send 0 to clear it. Locked after a booked run.',
+    description: 'Stage payroll cutover state per employee: YTD gross/tax/net, vacation days remaining and taken this year, sparade dagar by origin year, opening semesterlöneskuld SEK, karens adjustment. An omitted field keeps its stored value; send 0 to clear it. Locked after a booked run.',
     inputSchema: {
       type: 'object',
       additionalProperties: false,
@@ -11830,6 +11830,7 @@ export const tools: McpTool[] = [
               ytd_tax: { type: 'number' },
               ytd_net: { type: 'number' },
               vacation_paid_days_remaining: { type: 'number' },
+              vacation_days_taken_this_year: { type: 'number', description: 'Paid days already taken this vacation year under the previous system (0-40)' },
               vacation_saved_days_by_year: { type: 'object', description: 'Origin year -> days, e.g. {"2025": 5}; {} clears' },
               opening_semester_liability: { type: 'number', description: 'SEK on 2920 (report-only; booked via SIE)' },
               opening_semester_liability_avgifter: { type: 'number', description: 'SEK on 2940' },
@@ -11845,9 +11846,9 @@ export const tools: McpTool[] = [
     annotations: { readOnlyHint: false, destructiveHint: false, idempotentHint: true, openWorldHint: false },
     async execute(args, companyId, userId, supabase, actor) {
       // Sparse merge, NOT full replace. OpeningBalancesBulkSchema carries a
-      // .default() on all eight non-key fields (and .partial() would not strip
+      // .default() on all nine non-key fields (and .partial() would not strip
       // them: Zod applies defaults through it), so parsing the caller's args
-      // straight into the 9-column upsert resets ytd_tax, ytd_net, vacation
+      // straight into the 10-column upsert resets ytd_tax, ytd_net, vacation
       // days, sparade dagar, the opening semesterlöneskuld and the karens
       // adjustment to 0 whenever an agent corrects a single figure. Same
       // defence as gnubok_update_employee: keep only the keys actually sent,
@@ -11875,7 +11876,8 @@ export const tools: McpTool[] = [
 
       const MERGEABLE_FIELDS = [
         'ytd_gross', 'ytd_tax', 'ytd_net',
-        'vacation_paid_days_remaining', 'vacation_saved_days_by_year',
+        'vacation_paid_days_remaining', 'vacation_days_taken_this_year',
+        'vacation_saved_days_by_year',
         'opening_semester_liability', 'opening_semester_liability_avgifter',
         'karens_periods_adjustment',
       ] as const

lib/api/schemas.ts

@@ -2776,6 +2776,11 @@ const openingBalancesShape = {
   ytd_tax: z.number().min(0).default(0),
   ytd_net: z.number().min(0).default(0),
   vacation_paid_days_remaining: z.number().min(0).max(40).default(0),
+  // Paid days already taken in the CURRENT vacation year under the previous
+  // system. The ledger's cutover-year row derives entitled = remaining +
+  // taken_this_year and folds this into taken_days; remaining keeps meaning
+  // "remaining at cutover".
+  vacation_days_taken_this_year: z.number().min(0).max(40).default(0),
   vacation_saved_days_by_year: z
     .record(fiscalYearSchema, z.number().min(0).max(40))
     .default({}),

lib/salary/__tests__/vacation-ledger.test.ts

@@ -169,6 +169,31 @@ describe('syncVacationLedgerForEmployees', () => {
     expect(row.saved_days).toEqual({ '2025': 5 })
   })
 
+  it('seeds cutover-year entitled and taken including pre-cutover taken days', async () => {
+    queueBase({
+      opening: [
+        {
+          employee_id: EMPLOYEE_ID,
+          cutover_date: '2026-07-01',
+          vacation_paid_days_remaining: 12.5,
+          vacation_days_taken_this_year: 7,
+          vacation_saved_days_by_year: {},
+        },
+      ],
+      booked: [
+        { employee_id: EMPLOYEE_ID, vacation_days_taken: 2, salary_run: { period_year: 2026, period_month: 7, status: 'booked' } },
+      ],
+    })
+
+    const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-07-13')
+    expect(result.ok).toBe(true)
+    const row = upserted![0]
+    // entitled = remaining + pre-cutover taken; taken = booked + pre-cutover.
+    // Remaining (entitled - taken) stays 12.5 - 2 = 10.5.
+    expect(row.entitled_days).toBe(19.5)
+    expect(row.taken_days).toBe(9)
+  })
+
   it('seeds legacy vacation_days_saved under the previous year when no cutover row exists', async () => {
     queueBase({ savedLegacy: 4 })
 
@@ -206,6 +231,74 @@ describe('syncVacationLedgerForEmployees', () => {
     expect(row.saved_days).toEqual({ '2025': 2 })
   })
 
+  it('re-derives a stale entitled_days on existing rows (recompute path)', async () => {
+    // Same mid-intjänandeår hire as the seed-path case: 317/365 x 25 rounds
+    // UP to 22. The stored row still says the flat 25 from before pro-rating
+    // existed; carrying it verbatim would preserve the overstatement forever.
+    queueBase({
+      basis: 'statutory_apr_mar',
+      employmentStart: '2025-05-19',
+      openRows: [
+        {
+          id: 'row-1',
+          employee_id: EMPLOYEE_ID,
+          vacation_year_start: '2026-04-01',
+          entitled_days: 25,
+          accrued_days: 0,
+          taken_days: 0,
+          saved_days: {},
+          forced_payout_days: 0,
+          status: 'open',
+        },
+      ],
+    })
+
+    const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-07-13')
+    expect(result.ok).toBe(true)
+    expect(upserted).toHaveLength(1)
+    expect(upserted![0].entitled_days).toBe(22)
+  })
+
+  it('recompute keeps the opening-derived values on the cutover-year row', async () => {
+    // The opening balance outranks recomputation for the year containing
+    // cutover_date, and its pre-cutover taken days must survive every sync
+    // (not just the first seed) or the seeded value evaporates.
+    queueBase({
+      opening: [
+        {
+          employee_id: EMPLOYEE_ID,
+          cutover_date: '2026-07-01',
+          vacation_paid_days_remaining: 10,
+          vacation_days_taken_this_year: 8,
+          vacation_saved_days_by_year: {},
+        },
+      ],
+      openRows: [
+        {
+          id: 'row-1',
+          employee_id: EMPLOYEE_ID,
+          vacation_year_start: '2026-01-01',
+          entitled_days: 10, // stale pre-fix seed: remaining only
+          accrued_days: 0,
+          taken_days: 0,
+          saved_days: {},
+          forced_payout_days: 0,
+          status: 'open',
+        },
+      ],
+      booked: [
+        { employee_id: EMPLOYEE_ID, vacation_days_taken: 2, salary_run: { period_year: 2026, period_month: 7, status: 'booked' } },
+      ],
+    })
+
+    const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-07-13')
+    expect(result.ok).toBe(true)
+    expect(upserted).toHaveLength(1)
+    const row = upserted![0]
+    expect(row.entitled_days).toBe(18) // remaining 10 + pre-cutover taken 8
+    expect(row.taken_days).toBe(10) // booked 2 + pre-cutover taken 8
+  })
+
   it('accrues toward next year on the statutory basis (elapsed months / 12)', async () => {
     queueBase({ basis: 'statutory_apr_mar' })
 

lib/salary/opening-balances.ts

@@ -27,6 +27,7 @@ export interface OpeningBalancesInput {
   ytd_tax: number
   ytd_net: number
   vacation_paid_days_remaining: number
+  vacation_days_taken_this_year: number
   vacation_saved_days_by_year: Record<string, number>
   opening_semester_liability: number
   opening_semester_liability_avgifter: number
@@ -43,7 +44,8 @@ export interface OpeningBalancesRow extends OpeningBalancesInput {
 
 const ROW_COLUMNS =
   'id, employee_id, cutover_date, ytd_gross, ytd_tax, ytd_net, ' +
-  'vacation_paid_days_remaining, vacation_saved_days_by_year, ' +
+  'vacation_paid_days_remaining, vacation_days_taken_this_year, ' +
+  'vacation_saved_days_by_year, ' +
   'opening_semester_liability, opening_semester_liability_avgifter, ' +
   'karens_periods_adjustment, created_at, updated_at'
 
@@ -242,6 +244,7 @@ export async function setOpeningBalancesBulk(
     ytd_tax: roundOre(item.ytd_tax),
     ytd_net: roundOre(item.ytd_net),
     vacation_paid_days_remaining: item.vacation_paid_days_remaining,
+    vacation_days_taken_this_year: item.vacation_days_taken_this_year,
     vacation_saved_days_by_year: item.vacation_saved_days_by_year,
     opening_semester_liability: roundOre(item.opening_semester_liability),
     opening_semester_liability_avgifter: roundOre(item.opening_semester_liability_avgifter),

lib/salary/vacation-ledger.ts

@@ -89,7 +89,7 @@ export async function syncVacationLedgerForEmployees(
 
     const { data: openings, error: openErr } = await supabase
       .from('employee_opening_balances')
-      .select('employee_id, cutover_date, vacation_paid_days_remaining, vacation_saved_days_by_year')
+      .select('employee_id, cutover_date, vacation_paid_days_remaining, vacation_days_taken_this_year, vacation_saved_days_by_year')
       .eq('company_id', companyId)
       .in('employee_id', employeeIds)
     if (openErr) return { ok: false, message: openErr.message }
@@ -98,6 +98,7 @@ export async function syncVacationLedgerForEmployees(
         employee_id: string
         cutover_date: string
         vacation_paid_days_remaining: number
+        vacation_days_taken_this_year: number | null
         vacation_saved_days_by_year: Record<string, number> | null
       }>).map((o) => [o.employee_id, o]),
     )
@@ -145,20 +146,43 @@ export async function syncVacationLedgerForEmployees(
       const employee = employeeById.get(employeeId)
       if (!employee) continue
 
+      const opening = openingByEmployee.get(employeeId)
+      const cutoverInYear = (yearStart: string): boolean =>
+        !!opening &&
+        opening.cutover_date >= yearStart &&
+        opening.cutover_date < getVacationYearBounds(yearStart).end
+
       const rowsForEmployee = openRows.filter((r) => r.employee_id === employeeId)
       const hasCurrentYearRow = rowsForEmployee.some(
         (r) => r.vacation_year_start === currentYearStart,
       )
 
-      // Recompute every open year the employee has.
+      // Recompute every open year the employee has. entitled_days is
+      // re-derived like the seed path (a stale stored value would otherwise
+      // survive forever): the cutover opening balance is the migrated truth
+      // from the previous system and outranks recomputation for the year
+      // containing cutover_date; every other year gets Semesterlagen 7 §
+      // via computeEntitledDays.
       for (const row of rowsForEmployee) {
+        const cutoverRow = cutoverInYear(row.vacation_year_start)
+        const openingTaken = cutoverRow && opening
+          ? (opening.vacation_days_taken_this_year || 0)
+          : 0
         upserts.push({
           company_id: companyId,
           employee_id: employeeId,
           vacation_year_start: row.vacation_year_start,
-          entitled_days: row.entitled_days,
+          entitled_days:
+            cutoverRow && opening
+              ? (opening.vacation_paid_days_remaining || 0) + openingTaken
+              : computeEntitledDays(
+                  basis,
+                  row.vacation_year_start,
+                  employee.vacation_days_per_year,
+                  employee.employment_start,
+                ),
           accrued_days: computeAccruedDays(basis, row.vacation_year_start, asOfDate, employee.vacation_days_per_year, employee.employment_start),
-          taken_days: takenInYear(employeeId, row.vacation_year_start),
+          taken_days: takenInYear(employeeId, row.vacation_year_start) + openingTaken,
           saved_days: row.saved_days ?? {},
           forced_payout_days: row.forced_payout_days ?? 0,
           status: 'open',
@@ -167,11 +191,7 @@ export async function syncVacationLedgerForEmployees(
 
       // Lazy-seed the current year on first touch.
       if (!hasCurrentYearRow) {
-        const opening = openingByEmployee.get(employeeId)
-        const cutoverInThisYear =
-          !!opening &&
-          opening.cutover_date >= currentYearStart &&
-          opening.cutover_date < getVacationYearBounds(currentYearStart).end
+        const cutoverInThisYear = cutoverInYear(currentYearStart)
 
         let savedDays: Record<string, number>
         if (cutoverInThisYear && opening) {
@@ -186,6 +206,12 @@ export async function syncVacationLedgerForEmployees(
           savedDays = {}
         }
 
+        // Days already taken pre-cutover under the previous system: folded
+        // into BOTH entitled and taken so remaining (entitled - taken) still
+        // equals the imported vacation_paid_days_remaining.
+        const seedOpeningTaken = cutoverInThisYear && opening
+          ? (opening.vacation_days_taken_this_year || 0)
+          : 0
         upserts.push({
           company_id: companyId,
           employee_id: employeeId,
@@ -194,7 +220,7 @@ export async function syncVacationLedgerForEmployees(
           // system and outranks any recomputation.
           entitled_days:
             cutoverInThisYear && opening
-              ? opening.vacation_paid_days_remaining
+              ? (opening.vacation_paid_days_remaining || 0) + seedOpeningTaken
               : computeEntitledDays(
                   basis,
                   currentYearStart,
@@ -202,7 +228,7 @@ export async function syncVacationLedgerForEmployees(
                   employee.employment_start,
                 ),
           accrued_days: computeAccruedDays(basis, currentYearStart, asOfDate, employee.vacation_days_per_year, employee.employment_start),
-          taken_days: takenInYear(employeeId, currentYearStart),
+          taken_days: takenInYear(employeeId, currentYearStart) + seedOpeningTaken,
           saved_days: savedDays,
           forced_payout_days: 0,
           status: 'open',

messages/en.json

@@ -6135,6 +6135,8 @@
     "opening_balances_ytd_net": "Net salary (SEK)",
     "opening_balances_vacation_heading": "Vacation",
     "opening_balances_days_remaining": "Paid days left this year",
+    "opening_balances_days_taken": "Paid days taken this year",
+    "opening_balances_days_taken_hint": "Paid vacation days already taken this year in the previous payroll system.",
     "opening_balances_liability": "Vacation pay liability (2920)",
     "opening_balances_liability_avgifter": "Charges on the liability (2940)",
     "opening_balances_saved_heading": "Saved days per earning year",

messages/sv.json

@@ -6135,6 +6135,8 @@
     "opening_balances_ytd_net": "Nettolön (SEK)",
     "opening_balances_vacation_heading": "Semester",
     "opening_balances_days_remaining": "Betalda dagar kvar i år",
+    "opening_balances_days_taken": "Uttagna betalda dagar i år",
+    "opening_balances_days_taken_hint": "Betalda semesterdagar som redan tagits ut i år i det tidigare lönesystemet.",
     "opening_balances_liability": "Semesterlöneskuld (2920)",
     "opening_balances_liability_avgifter": "Avgifter på skulden (2940)",
     "opening_balances_saved_heading": "Sparade dagar per intjänandeår",

supabase/migrations/20260804120000_employee_opening_balances_taken_days.sql

@@ -0,0 +1,23 @@
+-- Migration: employee_opening_balances.vacation_days_taken_this_year
+-- (issue #1347: opening balances could not record already-taken days).
+--
+-- A company switching to Accounted mid-year may have paid vacation days
+-- already taken in the current vacation year under the previous payroll
+-- system. Those days are invisible to the ledger sync, which re-derives
+-- taken_days purely from BOOKED Accounted runs, so the cutover-year row
+-- understated both entitled and taken.
+--
+-- Ledger semantics for the vacation year containing cutover_date:
+--   entitled_days = vacation_paid_days_remaining + vacation_days_taken_this_year
+--   taken_days    = taken in booked runs + vacation_days_taken_this_year
+-- vacation_paid_days_remaining keeps meaning "remaining at cutover"
+-- (backward compatible: the public v1 REST API already exposes it).
+--
+-- The column rides the existing enforce_opening_balances_lock trigger:
+-- editable until the employee appears in a booked salary run.
+
+ALTER TABLE public.employee_opening_balances
+  ADD COLUMN vacation_days_taken_this_year NUMERIC NOT NULL DEFAULT 0
+    CHECK (vacation_days_taken_this_year >= 0 AND vacation_days_taken_this_year <= 40);
+
+NOTIFY pgrst, 'reload schema';