Fix/skv connection flow (#1015)

* feat(salary): one-click AGI submission with filing state machine and success feedback

The AGI panel required users to know that "Ladda ner AGI-fil" was the
generate step, then click submit, signing link, and kvittens manually.
A nollkorning filing stalled on "AGI-XML saknas" pointing at a UI path
that does not exist.

- New primary button "Lamna in till Skatteverket" chains the existing
  endpoints client-side: generate XML if missing, POST underlag, poll
  kontrollresultat, create signing link, open Mina Sidor in a tab opened
  synchronously at click (popup-blocker safe). Inline stepper shows each
  step; the four old buttons become collapsed advanced/recovery actions,
  auto-expanded in stale-draft and rejected states. XML download stays
  visible and free for manual filing.
- deriveAgiFilingState() + useAgiSubmission() lift the per-period
  submission record to the run page: the progress rail and salary hero
  now render the real state machine (generated, underlag inskickat,
  vantar pa BankID-signatur, inlamnad med kvittensnummer) instead of
  telling users to "lamna in" an already-submitted declaration.
- Success card with kvittensnummer and signature metadata once signed,
  plus a toast when a poll flips the state while the page is open.
- AGI kvittens cron every 15 min instead of every 2 h so filings signed
  on another device get stamped and emailed promptly.
- Advanced submit also auto-generates, and the stale "Lon -> AGI ->
  Generera" error text now points at the real buttons.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(enable-banking): instant OAuth callback feedback and dead-attempt cleanup

The bank redirect landed on a blank page for the several seconds the
callback spent exchanging the PSD2 session and mirroring accounts, and
every failed connect attempt left a status='error' row that rendered
forever as an "Atgard kravs" card next to a successful retry, showing
duplicate connections to the same bank.

- Stream a branded "Slutfor bankanslutningen" progress page from the
  callback: the shell flushes before the session exchange starts and a
  script/meta redirect follows when the work completes, with a 30s
  slow-work escape hatch. Fast outcomes (denial, bad params, unknown
  state) keep their plain redirects.
- Delete never-activated connection rows (no session_id, no
  accounts_data) on denial or exchange failure, and sweep leftovers for
  the same bank on the next connect. Established connections keep their
  "Atgard krävs" card via the accounts_data guard; FKs are ON DELETE
  SET NULL so deletion has no dependents.
- Show "Banken ar ansluten: hamtar dina konton" while the settings
  panel loads after the callback instead of an anonymous spinner.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(invoices): reject re-send of issued invoices and gate bookkeeping on the sent flip

A direct POST to /api/invoices/[id]/send against an already-issued
invoice re-emailed the customer and posted a second revenue verifikat
(createInvoiceJournalEntry has no dedup), overwriting journal_entry_id
and orphaning the first entry. Only the UI hid the button; the v1 route
and the MCP commit executor already rejected non-drafts.

- Non-draft invoices now return 409 INVOICE_ALREADY_SENT.
- The draft to sent status flip is an optimistic lock (status guard plus
  row-count check); journal entry, accrual schedules, PDF archival and
  the invoice.sent event only run for the request that won the flip.
- On a flip failure the journal entry is deferred: the row stays draft
  and a retry re-runs the pipeline, ending with exactly one verifikat.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(invoices): payment links, failure visibility and sandbox guard for recurring auto-send

- sendInvoiceFromSchedule now auto-creates an online payment link via
  applyPaymentLinkToInvoice before rendering and passes the payment
  link QR to the PDF: parity with the dashboard and v1 send routes,
  which recurring invoices silently lacked.
- The recurring cron persists last_run_warning both when a claimed run
  throws (hourly retries stay visible on the schedule) and when a stale
  schedule is rolled forward, so a deterministic failure can no longer
  skip a month silently.
- Auto-send is blocked for sandbox companies at the email chokepoint
  (freeze-and-retain: the invoice is still generated as a draft),
  covering both the cron and the run-now route with one guard.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(salary): close the Fortnox payroll API gaps (phases 1-4)

Payroll now runs end-to-end through the open API, including onboarding a
client from another payroll system, with every write staged for approval.

- v1: per-employee payslips (list/detail/PDF), payslip line writes,
  run roster attach/remove, absence ranges (per-day storage), jamkning
  fields, cutover opening balances (single + atomic bulk PUT), vacation
  balance + vacation-year-close. PUT added to the wrapper's idempotency/
  test-key set (test keys could otherwise write through PUT).
- MCP: 10 new tools (get_employee/get_payslip/list_absence/
  get_vacation_balance reads + staged update_payslip_line,
  register_absence, create_employee, update_employee,
  set_employee_opening_balances, close_vacation_year), executors, risk
  tiers, op-type CHECK expansions. create_employee encrypts personnummer
  at staging: pending_operations never holds plaintext.
- Scope-map audit retrofit: 11 formerly unmapped tools now scoped;
  BREAKING for keys that relied on the 4 default-allow writes.
- Cutover: employee_opening_balances (derived lock trigger, self-unlocks
  on run correction), engine YTD/karens/liability integration,
  Ingaende saldon section in the employee editor.
- Arbetsschema-lite: employees.hours_per_week/workdays_per_week drive the
  hourly/daily divisors; legacy 173/21 preserved exactly at defaults so
  existing pay math is byte-identical.
- Vacation ledger + semesterberedning/arsavslut: recomputed per-year day
  balances (synced on book/correct, non-fatal), year-close with the
  min-20 floor, 5-year sparade-dagar expiry to forced payout, and a
  2920/2940 drift adjustment via the bookkeeping engine; Semester
  dashboard card with preview-then-confirm dialog.
- Fix: Zod 4 defaults leak through .partial(), which made every sparse
  employee PATCH fail validation and reset defaulted columns.

Migrations 20260713100000/101000/110000/121000/122000 (applied to
staging with version rows; prod via merge). vacation_ledger renamed from
20260713120000 to avoid colliding with vat_declaration_totals_rpc.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* perf: cut dashboard page-load latency (region, round trips, caching, VAT RPC)

The dominant cost was infrastructure: Vercel functions ran in iad1
(Washington D.C.) while Supabase (DB + auth) lives in eu-north-1
(Stockholm), so every request paid 4-5 transatlantic round trips of
auth + company resolution before doing any real work (measured
530-1900ms for single-query GETs in prod logs). Pin functions to arn1
and cut the redundant work on top:

- vercel.json: functions to arn1, same city as the database
- getActiveCompanyId: preference + first-membership queries run in
  parallel; the fallback result doubles as validation in the common
  single-company case (one round trip instead of two sequential)
- withRouteContext: Server-Timing header and authMs/companyMs/handlerMs
  in the op-completed log, so latency is attributable per phase
- dashboard layout: nav badge counts off the critical path; DashboardNav
  loads them client-side via the new use-worklist-badges SWR hook with
  debounced realtime revalidation
- swr (new dependency, approved): global provider; useCompanySettings
  shares one cache entry across consumers and renders from cache on
  back-navigation instead of re-showing skeletons
- /pending: realtime refetch debounced; bulk operations previously
  fired 4 requests per row-change event
- VAT declaration: new get_vat_declaration_totals RPC returns
  per-account totals, settlement-shape detection (#984) and
  source_type counts in ONE round trip instead of paging every
  entry+line through PostgREST. Account lists stay TS-side parameters
  so ACCOUNT_RUTA remains the single source of truth. Shape-exclusion
  coverage moved to tests/pg/vat-declaration-totals-rpc.pg.test.ts;
  DDL already applied to staging.
- bundle: CommandPalette lazy-mounts on first Ctrl/Cmd+K, AgentChat
  dynamic-imports the markdown parser, @vercel/speed-insights (new
  dependency, approved) added for real-user timings

The /salary fetch-waterfall fix from the same effort already landed
inside 2084a756.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(invoices): settle öre-rounded payments from the mark-paid flow

An invoice with öresavrundning shows a rounded "Att betala" on the PDF;
the customer pays that amount (up to 50 öre off the stored öre total) and
the invoice-page mark-paid flow rejected it with
MATCH_AMOUNT_EXCEEDS_REMAINING: a dead end, while the bank-transaction
match flow already absorbed the residual to 3740.

- PaymentBookingDialog now proposes the rounded bank leg plus the 3740
  residual line (credit when rounded up, debit when rounded down),
  resolved via getDisplayTotal from the per-invoice override and
  company_settings.ore_rounding.
- settleInvoicePayment and the v1 mark-paid route absorb the sub-krona
  residual, gated by planInvoicePaymentForLines: absorption applies ONLY
  when the caller lines carry the exact residual on 3740; otherwise the
  strict plan applies (sub-krona partials stay partial, no-3740
  overshoots keep the 400), so the GL can never diverge from the AR
  sub-ledger.
- planInvoicePayment absorb-band boundary tightened to >= 1 kr: an
  exactly-1-kr overshoot used to slip past both the guard and the absorb
  branch and silently over-record paid_amount (pre-existing on the
  bank-match path).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(security): resolve all 7 PR compliance findings

- ASVS V3.3: per-request CSP nonce on the enable-banking finalize page
  (mirrors the mcp-oauth consent page); inline scripts are nonce-bound
- ASVS V16: decouple callback finalize work from the response stream
  (eager promise + next/server after()) so a client disconnect cannot
  drop session persistence or the consent_granted audit emit
- ISO 27001 A.8.15: failed audit-event emits log through the structured
  logger with a stable message for log-based alerting
- ASVS V2.3: recurring-invoice cron and run-now routes resolve
  isSandboxCompany themselves and pass an explicit suppressAutoSend flag
  (defence in depth around the email chokepoint, freeze-and-retain kept)
- ISO 27001 A.8.11: stagePendingOperation rejects plaintext
  personnummer-bearing keys in params/preview_data (key-based guard;
  EF org numbers make value-matching unsafe)
- ASVS V4.5: employee PATCH body is truly sparse; cleared number fields
  are omitted instead of resetting DB values to hardcoded fallbacks
- ASVS V8.2.1: route-level tests pin the v1 cross-company deny (404 by
  convention, not 403) on the payslip PDF endpoint

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat: implement vacation-year basis change validation and error handling

- Added tests to block vacation-year basis changes when open balances exist.
- Implemented error handling for open-balances guard query failures in the settings route.
- Enhanced absence route to reject reversed date ranges with a validation error.
- Updated absence handling to use atomic upserts instead of delete+insert for better performance and reliability.
- Refactored salary calculation logic to correctly handle age-based avgifter rates according to Skatteverket's rules.
- Improved error messaging for vacation year closure adjustments.
- Adjusted employee opening balances handling to preserve audit information during upserts.

* feat(settings): add validation to block vacation-year basis change with open balances

feat(absence): reject reversed date ranges in absence queries

fix(absence): update absence handling to use atomic upserts instead of delete+insert

fix(employee): improve validation for jamkning dates in employee updates

fix(opening-balances): ensure created_by field is preserved during upserts

test(absence): enhance tests for absence range and date validations

test(calculation): add tests for age-based avgifter rates and edge cases

test(semesterberedning): validate vacation year closure adjustments and error handling

test(employee-opening-balances): update tests to reflect changes in salary_run_employees schema

* fix(migrations): implement NOT VALID constraints for pending_operations and add validation migration

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

DECISIONS.md

@@ -115,3 +115,38 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-07-13] postMessage hardening uses event.source identity (popup handle in a ref) plus a verified rebroadcast CustomEvent ('skatteverket-connection-updated') instead of the nonce the SOC2 finding suggested: a window reference cannot be forged by same-origin scripts, so the source check is strictly stronger than a nonce threaded through the OAuth flow, and pages that never open the popup (salary dashboard) consume the rebroadcast from the component that did verify it.
 [2026-07-13] Kvittens cron HTTP response drops companyId per row (GDPR minimization) but keeps declarationId: it is an opaque UUID useless without DB access, the endpoint is cron-secret gated + Cache-Control: no-store, and losing it would make per-run ops debugging blind. The extension_data delete race flagged by the swarm is documented-and-accepted: the agi_submission_<period> key is period-scoped by design and agi_declarations is UNIQUE per company+period, so no two declarations share a key.
 [2026-07-13] signeradAv (personnummer in agi_declarations.response_data) is documented in .compliance/ropa.yaml under the existing agi.submit entry (Art.6(1)(c), BFL 7 kap 2 par retention) rather than moved to a dedicated column with column-level grants: it is part of the SKV kvittens payload preserved verbatim as rakenskapsinformation, and submitted_by is now explicitly documented as the technical submitter with response_data.signeradAv as the authoritative legal signatory.
+[2026-07-13] One-click AGI submission ("Lamna in till Skatteverket") orchestrates the existing panel endpoints client-side (xml -> submit -> kontrollresultat -> granskningsunderlag) instead of reusing the server-side commitSubmitAgi chain: the MCP commit path carries pending-operation semantics (audit rows, monotonic flips, recoverable codes) that the interactive UI does not want to re-plumb, and the client chain preserves the panel's existing per-step error surfaces. Signing tab is opened synchronously at click (placeholder) and navigated on success to dodge popup blockers.
+[2026-07-13] Dashboard invoice send route rejects non-drafts (409 INVOICE_ALREADY_SENT) and gates JE/archive/event on winning an optimistic-locked draft->sent flip; on a flip DB error the JE is now DEFERRED (previously posted anyway, and v1 still posts): with the row left in draft, a retry re-runs the pipeline and ends with exactly one verifikat, whereas booking on a failed flip sets up a duplicate JE on retry. Cost: a duplicate customer email on retry, judged cheaper than duplicate revenue.
+[2026-07-13] Enable Banking OAuth callback streams an interim "Slutfor bankanslutningen" HTML page (shell first, work, then script/meta redirect) instead of redirecting to settings and finalizing via a client-called endpoint: keeps the one-time authorization code server-side in a single round trip, needs no new endpoint or polling, and the global CSP already permits inline script. The blank-tab gap during createSession + cash-account mirroring was the reported "no loading state after redirect".
+[2026-07-13] Failed bank-connect attempts that never activated (status pending/error, no session_id, no accounts_data) are DELETED, not parked as status=error: parked rows rendered forever as "Atgard kravs" cards next to a successful retry, showing duplicate connections to the same bank. Deletion is safe (transactions/cash_accounts FKs are ON DELETE SET NULL; never-activated rows have no dependents) and the stale-pending cron already deletes such rows. Established connections keep the error/expired card via the accounts_data guard.
+[2026-07-13] Recurring auto-send sandbox enforcement lives inside sendInvoiceFromSchedule (isSandboxCompany at the email chokepoint, freeze-and-retain: invoice still created as draft) instead of route-level guardSandbox on run-now/create: run-now legitimately generates invoices in the sandbox, only the outbound email is forbidden, and one guard at the chokepoint covers both cron and run-now. Cron failure warnings overwrite (not append to) last_run_warning; the stale roll-forward message wins over the per-attempt failure detail because it carries the actionable state (skipped date + next run + "Skapa faktura nu" hint).
+[2026-07-13] Payroll gap-closure: personnummer stays MASKED on the v1 payslip detail endpoint (deviation from the "full value on detail" convention): a payslip is a pay document, not an identity record; the employee master GET remains the only full-pnr drill-in. On MCP, personnummer is masked on EVERY tool (LLM context is a leak surface), incl. encrypt-at-staging for create_employee so pending_operations.params never persists plaintext.
+[2026-07-13] Absence v1 API is range-in/per-day-storage: PUT expands [from,to] server-side (weekends skipped by default, 92-day cap) onto the (employee,date,type) natural key. Per-day rows are non-negotiable (karens/aterinsjuknande/hogriskskydd + AGI Franvarouppgift derive from dates); the range payload is pure ergonomics. PUT added to the v1 wrapper's REQUIRES_IDEMPOTENCY set: without it test keys would write through PUT for real.
+[2026-07-13] UpdateEmployeeSchema rebuilt on a defaults-stripped base (EmployeeSchemaPatchBase): Zod 4 applies .default() through .partial(), so any sparse PATCH body materialized salary_type='monthly' and failed the byte-till-loneform refinement (latent bug: first surfaced by jamkning-only patches), and routes spreading the parsed body silently reset defaulted columns.
+[2026-07-13] Scope-map audit retrofit ships accept-the-break (Emil 2026-07-13): 4 previously unmapped write tools (link_invoice_to_voucher, undo_sie_import, post_annual_depreciation, import_rot_rut_beslut) now require their scopes; keys relying on the default-allow hole lose access. No grandfathering migration (unlike gnubok_remember_fact): these were security holes, not granted capabilities. Release-note callout required.
+[2026-07-13] employee_opening_balances lock is DERIVED (trigger checks for a booked run), not a locked_at flag: cannot drift, needs no hook in the two book routes, and self-unlocks when the only booked run is corrected, which is exactly when re-editing cutover state is legitimate. Ongoing sick cases get NO dedicated fields: imported pre-cutover salary_absence_days rows reconstruct segments exactly; only the karens-period count not covered by imports is a field (over-suppression of karens is the softer error).
+[2026-07-13] Opening-balances bulk PUT is atomic all-or-nothing (validate every item, 400 with per-item errors and zero writes) rather than 207 partial: byra onboarding wants "all imported or fix the file"; partial success forces the caller to diff. Cutover YTD merges into the engine's ytdByEmployee for display/reports only: verified that AGI is per-run and youth/vaxa avgifter caps are per-month, so no calculation reads YTD.
+[2026-07-13] runSalaryCalculation opening-balance merge has no dedicated unit test (no existing mock harness for the full orchestrator; building one is ~15 brittle queued queries): covered by type-check + the pure-function karens tests + vacation-liability tests; the pg-real suite and the E2E cutover smoke are the integration net.
+[2026-07-13] MCP tools/list payload ceiling bumped 45.5K -> 50K for the 8 payroll tools: create/update_employee carry the full employee-config schema by design (agent-driveable onboarding is the point); descriptions trimmed to enum-only where self-evident first.
+[2026-07-13] Arbetsschema-lite divisors keep the LEGACY constants (173/21) exactly at the default 40h/5d schedule and use the exact 52-week formula only for non-default schedules: switching defaults to exact formulas (173.33/21.67) would shift every running company's monthly-to-hourly derivation ~0.2% and sick/VAB daily deductions ~3% mid-year with zero schedule change. Exact-formula migration deferred to a fiscal-year boundary. Precedence: employment_degree prorates BASE SALARY, hours/workdays per week ONLY drive divisors; deliberately not reconciled.
+[2026-07-13] Vacation ledger (employee_vacation_balances) is DAYS-ONLY and RECOMPUTED (never incremented) from booked runs on every book/correct, with lazy seeding from cutover opening balances or the legacy vacation_days_saved (attributed to the previous year: expires earlier, never later). SEK stays derived: persisting a parallel SEK column would create a reconciliation obligation with zero new information. Ledger sync is non-fatal in all three hooks: a ledger bug must never block a legally required booking.
+[2026-07-13] Semesterberedning + arsavslut is ONE two-phase verb (dry-run report, then commit), not two: both act on the same year boundary, the review report is only judgeable with both halves, and two verbs would create half-closed states. Days roll books NOTHING (reclassifying days moves no liability); only the 2920/2940 drift adjustment posts, via createJournalEntry with source_type 'salary_payment' + source_id = closure id (no new source_type: avoids a CHECK expansion). Untaken days at/below the 20-day floor are FLAGGED, not auto-saved (Semesterlagen 18 par.); expired 5-year savings become forced_payout_days paid via a normal run.
+[2026-07-13] Year-close SEK reconcile uses a day-valued computed liability (simplified BFNAR 2016:10: sammaloneregeln dagslön+tillägg, procentregeln annual basis x 12%/14.4% over entitled days, hourly via hours_per_week) against the trial-balance 2920/2940 closing balances: per-run accruals never relieve 2920 when vacation is taken, so drift accumulates BY DESIGN and the annual adjustment is the correction mechanism. Avgifter on the computed liability use flat 31.42% (per-employee reduced rates called out in the report, not silently applied). vacation_year_closures has NO DELETE policy: the frozen report is the underlag for the adjustment verifikat (BFL 7 kap); reopening is a future explicit feature.
+[2026-07-13] company_settings.salary_vacation_year_basis (calendar default | statutory_apr_mar) can only change while ZERO open ledger rows exist (settings PUT guard): rows are keyed by vacation_year_start and a basis flip would orphan them. Settings UI deferred; calendar is right for the segment.
+[2026-07-13] Page-load perf: root cause was Vercel functions in iad1 vs Supabase in eu-north-1 (~100ms per DB/auth round trip, measured 530-1900ms for single-query GETs); fix = "regions": ["arn1"] in vercel.json rather than any code-level caching first. Local JWT verification (getClaims + asymmetric keys) deliberately DEFERRED: the region move collapses getUser() to ~1-3ms, so changing auth semantics (revocation window) is not worth it now.
+[2026-07-13] VAT declaration aggregation moved into get_vat_declaration_totals RPC (totals + settlement-shape detection + source_type counts in one round trip, SECURITY INVOKER). Account lists stay TS-side parameters (ACCOUNT_RUTA remains the single source of truth; mapping changes must never need a migration). The #984 shape-exclusion unit tests moved to tests/pg/vat-declaration-totals-rpc.pg.test.ts per repo convention (RPC behavior is pg-tested, not mocked).
+[2026-07-13] Client data caching: chose SWR over TanStack Query (lighter, fetch-shaped hooks fit the codebase; MIT). Converted useCompanySettings + nav badges; pending page realtime stampede fixed with a 400ms trailing debounce instead of a full SWR rewrite of the page.
+[2026-07-13] next-intl message splitting SKIPPED: ~25 of the main pages are client components, so nearly every namespace is needed client-side; pick()-based splitting would save little and risk MISSING_MESSAGE regressions. Real win would be route-level splitting, deferred until more pages are server components.
+[2026-07-13] Öresavrundning in mark-paid: absorbing the sub-krona residual is gated on the caller lines actually carrying it on 3740 (planInvoicePaymentForLines); mismatch FALLS BACK to the strict plan instead of rejecting, so deliberate sub-krona partials keep working and no-3740 overshoots keep the pre-change 400. Rejecting outright would have broken the documented v1 partial-payment flow.
+[2026-07-13] planInvoicePayment absorb-band boundary fixed to >= 1 kr (exactly-1-kr overshoot used to slip past both the guard and the absorb branch and over-record paid_amount). Supplier mirror planSupplierPayment deliberately NOT touched (same hole exists, reachable via match-supplier-invoice; separate change to keep this diff scoped). v1 match-invoice + MCP match paths still reject öre overshoot on bank matches (their line builders lack 3740); also deferred.
+[2026-07-13] Compliance-report V8.2.1 remediation (403 on cross-company v1 access) REJECTED in favor of the existing 404: withApiV1 already enforces key-user-to-URL-company membership, and 404 deliberately avoids leaking which company ids exist. Pinned with route-level tests on the payslip PDF endpoint instead.
+[2026-07-13] CSP unsafe-inline (ASVS V3.3): fixed with a per-request nonce CSP on the enable-banking finalize page (mirrors mcp-oauth consent page); removing 'unsafe-inline' from the GLOBAL next.config script-src is deferred, it requires an app-wide middleware nonce pipeline covering the Next.js bootstrap plus recapt/Enable Banking scripts and carries real breakage risk.
+[2026-07-13] Recurring-invoice sandbox defence-in-depth: cron and run-now routes now resolve isSandboxCompany themselves and pass an explicit suppressAutoSend flag to executeRecurringSchedule, keeping the internal email chokepoint as the second layer. A route-level guardSandbox 403 was rejected: the cron is cross-company (no single company context) and sandbox schedules must still draft invoices (freeze-and-retain).
+[2026-07-13] pending_operations PII chokepoint (ISO 27001 A.8.11): stagePendingOperation now rejects plaintext personnummer-bearing KEYS in params/preview_data. Key-based, not value-based detection: enskild firma org numbers ARE personnummer, so value-pattern matching would false-positive on legitimate counterparty data.
+[2026-07-13] Enable-banking callback finalize work decoupled from the response stream (eager promise + next/server after()) so a client disconnect cannot abort session persistence or the consent_granted audit emit. A persistent outbox/dead-letter for audit events was rejected as disproportionate; failed emits now log through the structured logger for alerting (A.8.15).
+[2026-07-13] Declined CodeRabbit suggestion to rewrite migration 20260713100000 (pending_operations CHECK) as NOT VALID + VALIDATE: the migration is already committed (2084a756) and applied to staging, and modifying shipped migrations is forbidden; pending_operations is small enough that the brief lock is a non-issue.
+[2026-07-13] Vacation year close: 2940 target now uses per-employee age-tier avgifter (0% born <=1937, 10.21% fyllt 67 vid årets ingång at the settlement year, else 31.42%) instead of flat 31.42% (compliance-review finding): per-run accruals already credit 2940 at each employee's actual rate, so a flat target would "correct" a right booked balance to a wrong one for companies with 67+ staff. The temporary youth discount is deliberately NOT provisioned (payment-month- and cap-dependent, expires Sep 2027; the full rate is the prudent target per ÅRL försiktighetsprincipen), so youth accruals show a top-up drift at close.
+[2026-07-13] calculateAgeAtYearStart is now birth-year based ((year - 1) - birth year) instead of birthday-inclusive age at Jan 1: Skatteverket applies "vid årets ingång fyllt X" rules as birth-year ranges (2026 youth cohort = born 2003-2007), and the old semantics misclassified employees born exactly on January 1 in both directions (born 2008-01-01 wrongly youth-rated, which AGI validation rejects; born 2003-01-01 wrongly standard-rated; born 1959-01-01 wrongly given the 67+ reduction a year early).
+[2026-07-13] employee_opening_balances created_by preserved via read-then-upsert, not a DB trigger: a BEFORE UPDATE trigger would need a new migration for a pure audit concern; the extra select is one indexed query and the lock trigger already backstops races.
+[2026-07-13] Opening balances are authoritative for pre-cutover YTD: runSalaryCalculation now excludes booked runs before the cutover month from the YTD aggregation for employees with opening balances, instead of blocking pre-cutover backdated runs (backfill of history is a supported flow).
+[2026-07-13] Superseded the 2026-07-13 decline of the NOT VALID suggestion for migration 20260713100000: Emil asked to resolve the PR findings, and the migration is branch-only (verified absent from prod schema_migrations), so the never-modify-shipped-migrations rule does not apply; staging already recorded the versions, so edits only change what prod runs at merge. Implemented as ADD ... NOT VALID in 20260713100000 + 20260713121000 with VALIDATE split into 20260713123000: VALIDATE in the same transaction as ADD would be a no-op since Postgres holds the ACCESS EXCLUSIVE lock until commit; a separate migration file gets its own transaction and validates under SHARE UPDATE EXCLUSIVE. 20260713123000 applied to staging (no-op VALIDATE) and version recorded.