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>

lib/salary/__tests__/calculation-engine.test.ts

@@ -25,8 +25,10 @@ vi.mock('../personnummer', () => ({
     return '199001011234' // Default: born 1990
   },
   calculateAgeAtYearStart: (pnr: string, year: number) => {
+    // Mirrors the real implementation: birth-year based (age attained by
+    // Dec 31 of the prior year), matching Skatteverket's cohort ranges.
     const birthYear = parseInt(pnr.slice(0, 4))
-    return year - birthYear
+    return year - 1 - birthYear
   },
 }))
 
@@ -1029,6 +1031,19 @@ describe('calculateAvgifterRate', () => {
     expect(result.category).toBe('reduced_65plus')
   })
 
+  it('keeps the standard rate for born 1959 (turns 67 during 2026)', () => {
+    // "Fyllt 67 vid årets ingång" 2026 = born 1958 or earlier; born 1959
+    // gets the reduced rate from 2027. Jan-1 birthday, the exact edge.
+    const result = calculateAvgifterRate(
+      makeBasicInput({ personnummer: 'mock_born_1959' }),
+      config2026,
+      2026
+    )
+
+    expect(result.rate).toBe(0.3142)
+    expect(result.category).toBe('standard')
+  })
+
   it('returns 0% for born ≤1937', () => {
     const result = calculateAvgifterRate(
       makeBasicInput({ personnummer: 'mock_old_person' }),
@@ -1056,12 +1071,14 @@ describe('calculateAvgifterRate', () => {
   })
 
   // Ungdomsrabatt 2026-2027 (Prop. 2025/26:66). Eligibility test is
-  // age >= 18 AND age < 23 at årets ingång. Cases below pin all four age
-  // boundaries plus the period-window edges.
+  // age >= 18 AND age < 23 at årets ingång, applied by Skatteverket as
+  // birth-year cohorts (2026: born 2003-2007). Cases below pin all four
+  // cohort boundaries plus the period-window edges. Fixture birthdays are
+  // Jan 1, the exact edge the old birthday-inclusive age math misread.
   describe('youth rate (ungdomsrabatt 2026-2027)', () => {
-    it('NOT eligible: age 17 at year start (too young)', () => {
+    it('NOT eligible: born 2008 (17 vid årets ingång 2026, too young)', () => {
       const result = calculateAvgifterRate(
-        makeBasicInput({ personnummer: 'mock_born_2009', paymentDate: '2026-05-25' }),
+        makeBasicInput({ personnummer: 'mock_born_2008', paymentDate: '2026-05-25' }),
         config2026,
         2026,
       )
@@ -1069,9 +1086,9 @@ describe('calculateAvgifterRate', () => {
       expect(result.rate).toBe(0.3142)
     })
 
-    it('eligible: age 18 at year start (lower boundary)', () => {
+    it('eligible: born 2007 (18 vid årets ingång, lower boundary)', () => {
       const result = calculateAvgifterRate(
-        makeBasicInput({ personnummer: 'mock_born_2008', paymentDate: '2026-05-25' }),
+        makeBasicInput({ personnummer: 'mock_born_2007', paymentDate: '2026-05-25' }),
         config2026,
         2026,
       )
@@ -1079,9 +1096,9 @@ describe('calculateAvgifterRate', () => {
       expect(result.rate).toBe(0.2081)
     })
 
-    it('eligible: age 22 at year start (upper boundary)', () => {
+    it('eligible: born 2003 (22 vid årets ingång, upper boundary)', () => {
       const result = calculateAvgifterRate(
-        makeBasicInput({ personnummer: 'mock_born_2004', paymentDate: '2026-05-25' }),
+        makeBasicInput({ personnummer: 'mock_born_2003', paymentDate: '2026-05-25' }),
         config2026,
         2026,
       )
@@ -1091,9 +1108,9 @@ describe('calculateAvgifterRate', () => {
 
     // Regression: this is the case Skatteverket's AGI validator rejected.
     // The previous implementation incorrectly accepted age 23 at year start.
-    it('NOT eligible: age 23 at year start (just over)', () => {
+    it('NOT eligible: born 2002 (23 vid årets ingång, just over)', () => {
       const result = calculateAvgifterRate(
-        makeBasicInput({ personnummer: 'mock_born_2003', paymentDate: '2026-05-25' }),
+        makeBasicInput({ personnummer: 'mock_born_2002', paymentDate: '2026-05-25' }),
         config2026,
         2026,
       )
@@ -1101,7 +1118,7 @@ describe('calculateAvgifterRate', () => {
       expect(result.rate).toBe(0.3142)
     })
 
-    it('NOT eligible: age 22 but paid March 2026 (before period starts)', () => {
+    it('NOT eligible: in cohort but paid March 2026 (before period starts)', () => {
       const result = calculateAvgifterRate(
         makeBasicInput({ personnummer: 'mock_born_2004', paymentDate: '2026-03-15' }),
         config2026,
@@ -1111,7 +1128,7 @@ describe('calculateAvgifterRate', () => {
       expect(result.rate).toBe(0.3142)
     })
 
-    it('NOT eligible: age 22 but paid October 2027 (after period ends)', () => {
+    it('NOT eligible: in cohort but paid October 2027 (after period ends)', () => {
       const config2027: PayrollConfig = { ...config2026, configYear: 2027 }
       const result = calculateAvgifterRate(
         makeBasicInput({ personnummer: 'mock_born_2005', paymentDate: '2027-10-10' }),
@@ -1152,7 +1169,7 @@ describe('calculateSalary: youth cap', () => {
   it('applies 20.81% on first 25 000 SEK and 31.42% on the excess', () => {
     const result = calculateSalary(
       makeBasicInput({
-        personnummer: 'mock_born_2004', // age 22 at year start 2026
+        personnummer: 'mock_born_2004', // age 21 at year start 2026
         paymentDate: '2026-06-25',
         monthlySalary: 30000,
       }),