Salary module improvements (#250)

* feat: implement salary module with personnummer encryption, salary entries, tax tables, and AGI tracking

- Added personnummer encryption and decryption functions for secure storage.
- Created salary entries handling for journal entries including gross salary, tax withholding, and employer contributions.
- Implemented tax table lookup functionality for calculating tax amounts based on monthly income.
- Developed SQL migration for salary module including tables for payroll configuration, tax rates, employees, salary runs, salary run employees, salary line items, and AGI declarations.
- Established row-level security policies for all new tables to ensure company-scoped access.

* feat: add salary calculation modules for 2026

- Implemented engångsskatt calculation for one-time payments with tax brackets.
- Added löneväxling functionality for salary sacrifice to pension, including employer savings and warnings.
- Created pain.001 generator for salary batch payments in compliance with Swedish banking standards.
- Developed PDF template for payslips, including detailed breakdowns and employer costs.
- Generated seed data for Swedish tax tables for 2026, including SQL insert statements.
- Implemented traktamente calculations for per diem and mileage allowances, adhering to Skatteverket regulations.
- Added seed script for populating tax tables in the database.

* feat: Update meal reduction percentages in traktamente calculation

fix: Remove obsolete seed script for 2026 tax tables

feat: Extend SalaryRunStatus type to include 'corrected' status

feat: Implement KU10 XML generation endpoint for annual employee income statements

feat: Add endpoint for creating corrections to booked salary runs

feat: Implement endpoint for sending payslip PDFs to employees

feat: Create KU10 XML generator for annual reporting

feat: Add salary transaction matcher for auto-linking bank transactions to salary entries

chore: Add database migration for salary correction support

* feat: replace select elements with custom Select component for employment and salary types

* feat: enhance salary calculations with pension entry and avgifter category support

* feat: enhance employee management with salary type, tax status, and validation improvements

* feat: Implement AGI submission flow to Skatteverket

- Added AGI submission route to handle the submission process.
- Created AGI client for interacting with Skatteverket's API.
- Introduced AGI mappers to convert salary run data into the required AGI JSON payload format.
- Enhanced API client to support custom base URLs for Skatteverket API requests.
- Added types for AGI submission payload and validation results.
- Implemented tests for AGI mappers to ensure correct payload structure and data handling.

* feat: enhance salary module with Skatteverket integration and update dashboard navigation

* Update app/api/salary/runs/[id]/agi/submit/route.ts

Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

* Update app/api/salary/runs/[id]/approve/route.ts

Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

* feat: integrate write permission check and remove Skatteverket extension

---------

Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

app/(dashboard)/salary/employees/[id]/page.tsx

@@ -12,7 +12,6 @@ import { ArrowLeft, Save, Trash2 } from 'lucide-react'
 import { useToast } from '@/components/ui/use-toast'
 import { useCanWrite } from '@/lib/hooks/use-can-write'
 import { getErrorMessage } from '@/lib/errors/get-error-message'
-import { formatCurrency } from '@/lib/utils'
 import type { Employee } from '@/types'
 
 const EMPLOYMENT_LABELS: Record<string, string> = {
@@ -21,6 +20,17 @@ const EMPLOYMENT_LABELS: Record<string, string> = {
   board_member: 'Styrelseledamot',
 }
 
+const F_SKATT_LABELS: Record<string, string> = {
+  a_skatt: 'A-skatt',
+  f_skatt: 'F-skatt',
+  fa_skatt: 'FA-skatt',
+  not_verified: 'Ej verifierad',
+}
+
+function RequiredMark() {
+  return <span className="text-destructive ml-0.5">*</span>
+}
+
 export default function EmployeeDetailPage({ params }: { params: Promise<{ id: string }> }) {
   const { id } = use(params)
   const router = useRouter()
@@ -30,6 +40,12 @@ export default function EmployeeDetailPage({ params }: { params: Promise<{ id: s
   const [loading, setLoading] = useState(true)
   const [saving, setSaving] = useState(false)
   const [employmentType, setEmploymentType] = useState('employee')
+  const [salaryType, setSalaryType] = useState('monthly')
+  const [fSkattStatus, setFSkattStatus] = useState('a_skatt')
+  const [isSidoinkomst, setIsSidoinkomst] = useState(false)
+  const [vacationRule, setVacationRule] = useState('procentregeln')
+
+  const requiresTaxTable = fSkattStatus === 'a_skatt' && !isSidoinkomst
 
   useEffect(() => {
     async function load() {
@@ -38,6 +54,10 @@ export default function EmployeeDetailPage({ params }: { params: Promise<{ id: s
         const { data } = await res.json()
         setEmployee(data)
         setEmploymentType(data.employment_type)
+        setSalaryType(data.salary_type || 'monthly')
+        setFSkattStatus(data.f_skatt_status || 'a_skatt')
+        setIsSidoinkomst(data.is_sidoinkomst || false)
+        setVacationRule(data.vacation_rule || 'procentregeln')
       }
       setLoading(false)
     }
@@ -49,19 +69,33 @@ export default function EmployeeDetailPage({ params }: { params: Promise<{ id: s
     setSaving(true)
 
     const form = new FormData(e.currentTarget)
-    const body = {
+    const body: Record<string, unknown> = {
       first_name: form.get('first_name') as string,
       last_name: form.get('last_name') as string,
       employment_type: employmentType,
       employment_degree: parseFloat(form.get('employment_degree') as string) || 100,
-      monthly_salary: parseFloat(form.get('monthly_salary') as string) || undefined,
+      salary_type: salaryType,
-      hourly_rate: parseFloat(form.get('hourly_rate') as string) || undefined,
+      f_skatt_status: fSkattStatus,
+      is_sidoinkomst: isSidoinkomst,
       tax_table_number: parseInt(form.get('tax_table_number') as string) || undefined,
       tax_column: parseInt(form.get('tax_column') as string) || 1,
+      tax_municipality: form.get('tax_municipality') as string || undefined,
       email: form.get('email') as string || undefined,
       phone: form.get('phone') as string || undefined,
+      address_line1: form.get('address_line1') as string || undefined,
+      postal_code: form.get('postal_code') as string || undefined,
+      city: form.get('city') as string || undefined,
       clearing_number: form.get('clearing_number') as string || undefined,
       bank_account_number: form.get('bank_account_number') as string || undefined,
+      vacation_rule: vacationRule,
+      vacation_days_per_year: parseInt(form.get('vacation_days_per_year') as string) || 25,
+    }
+
+    // Include salary field matching the current salary_type
+    if (salaryType === 'monthly') {
+      body.monthly_salary = parseFloat(form.get('monthly_salary') as string) || undefined
+    } else {
+      body.hourly_rate = parseFloat(form.get('hourly_rate') as string) || undefined
     }
 
     const res = await fetch(`/api/salary/employees/${id}`, {
@@ -134,22 +168,66 @@ export default function EmployeeDetailPage({ params }: { params: Promise<{ id: s
       </div>
 
       <form onSubmit={handleSave} className="space-y-6">
+        {/* Personal info */}
         <Card>
           <CardHeader>
-            <CardTitle className="text-base">Uppgifter</CardTitle>
+            <CardTitle className="text-base">Personuppgifter</CardTitle>
           </CardHeader>
           <CardContent className="space-y-4">
             <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="first_name">Förnamn</Label>
+                <Label htmlFor="first_name">Förnamn<RequiredMark /></Label>
                 <Input id="first_name" name="first_name" defaultValue={employee.first_name} required disabled={!canWrite} />
               </div>
               <div className="space-y-2">
-                <Label htmlFor="last_name">Efternamn</Label>
+                <Label htmlFor="last_name">Efternamn<RequiredMark /></Label>
                 <Input id="last_name" name="last_name" defaultValue={employee.last_name} required disabled={!canWrite} />
               </div>
             </div>
-            <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="email">E-post</Label>
+                <Input id="email" name="email" type="email" defaultValue={employee.email || ''} disabled={!canWrite} />
+                <p className="text-xs text-muted-foreground">Krävs för att skicka lönebesked</p>
+              </div>
+              <div className="space-y-2">
+                <Label htmlFor="phone">Telefon</Label>
+                <Input id="phone" name="phone" defaultValue={employee.phone || ''} disabled={!canWrite} />
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* Address */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Adress</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <div className="space-y-2">
+              <Label htmlFor="address_line1">Gatuadress</Label>
+              <Input id="address_line1" name="address_line1" defaultValue={employee.address_line1 || ''} disabled={!canWrite} />
+            </div>
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="postal_code">Postnummer</Label>
+                <Input id="postal_code" name="postal_code" defaultValue={employee.postal_code || ''} className="max-w-[160px]" disabled={!canWrite} />
+              </div>
+              <div className="space-y-2">
+                <Label htmlFor="city">Ort</Label>
+                <Input id="city" name="city" defaultValue={employee.city || ''} disabled={!canWrite} />
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* Employment */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Anställning</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
                 <Label htmlFor="employment_type">Typ</Label>
                 <Select value={employmentType} onValueChange={setEmploymentType} disabled={!canWrite}>
@@ -165,37 +243,165 @@ export default function EmployeeDetailPage({ params }: { params: Promise<{ id: s
               </div>
               <div className="space-y-2">
                 <Label htmlFor="employment_degree">Sysselsättningsgrad (%)</Label>
-                <Input id="employment_degree" name="employment_degree" type="number" defaultValue={employee.employment_degree} disabled={!canWrite} />
+                <Input id="employment_degree" name="employment_degree" type="number" defaultValue={employee.employment_degree} min="1" max="100" disabled={!canWrite} />
               </div>
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* Salary */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Lön</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="monthly_salary">Månadslön</Label>
+                <Label htmlFor="salary_type">Löneform<RequiredMark /></Label>
-                <Input id="monthly_salary" name="monthly_salary" type="number" defaultValue={employee.monthly_salary || ''} disabled={!canWrite} />
+                <Select value={salaryType} onValueChange={setSalaryType} disabled={!canWrite}>
+                  <SelectTrigger id="salary_type">
+                    <SelectValue />
+                  </SelectTrigger>
+                  <SelectContent>
+                    <SelectItem value="monthly">Månadslön</SelectItem>
+                    <SelectItem value="hourly">Timlön</SelectItem>
+                  </SelectContent>
+                </Select>
+              </div>
+              {salaryType === 'monthly' ? (
+                <div className="space-y-2">
+                  <Label htmlFor="monthly_salary">Månadslön (brutto, SEK)<RequiredMark /></Label>
+                  <Input id="monthly_salary" name="monthly_salary" type="number" step="1" min="1" defaultValue={employee.monthly_salary || ''} required disabled={!canWrite} />
+                </div>
+              ) : (
+                <div className="space-y-2">
+                  <Label htmlFor="hourly_rate">Timlön (SEK)<RequiredMark /></Label>
+                  <Input id="hourly_rate" name="hourly_rate" type="number" step="0.01" min="0.01" defaultValue={employee.hourly_rate || ''} required disabled={!canWrite} />
+                </div>
+              )}
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* Tax */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Skatt</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="f_skatt_status">Skatteform</Label>
+                <Select value={fSkattStatus} onValueChange={setFSkattStatus} disabled={!canWrite}>
+                  <SelectTrigger id="f_skatt_status">
+                    <SelectValue />
+                  </SelectTrigger>
+                  <SelectContent>
+                    <SelectItem value="a_skatt">A-skatt</SelectItem>
+                    <SelectItem value="f_skatt">F-skatt</SelectItem>
+                    <SelectItem value="fa_skatt">FA-skatt</SelectItem>
+                    <SelectItem value="not_verified">Ej verifierad</SelectItem>
+                  </SelectContent>
+                </Select>
+                {employee.f_skatt_verified_at && (
+                  <p className="text-xs text-muted-foreground">
+                    Verifierad: {new Date(employee.f_skatt_verified_at).toLocaleDateString('sv-SE')}
+                  </p>
+                )}
+              </div>
+              <div className="flex items-end pb-2">
+                <label className="flex items-center gap-2 text-sm">
+                  <input
+                    type="checkbox"
+                    checked={isSidoinkomst}
+                    onChange={(e) => setIsSidoinkomst(e.target.checked)}
+                    disabled={!canWrite}
+                    className="rounded border-border"
+                  />
+                  Sidoinkomst (30% skatteavdrag)
+                </label>
               </div>
             </div>
             <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="hourly_rate">Timlön</Label>
+                <Label htmlFor="tax_table_number">
-                <Input id="hourly_rate" name="hourly_rate" type="number" step="0.01" defaultValue={employee.hourly_rate || ''} disabled={!canWrite} />
+                  Skattetabell (29-42){requiresTaxTable && <RequiredMark />}
+                </Label>
+                <Input
+                  id="tax_table_number"
+                  name="tax_table_number"
+                  type="number"
+                  min="29"
+                  max="42"
+                  defaultValue={employee.tax_table_number || ''}
+                  required={requiresTaxTable}
+                  disabled={!canWrite}
+                />
+                <p className="text-xs text-muted-foreground">Baseras på folkbokföringskommun</p>
               </div>
               <div className="space-y-2">
-                <Label htmlFor="tax_table_number">Skattetabell</Label>
+                <Label htmlFor="tax_column">Kolumn (1-6)</Label>
-                <Input id="tax_table_number" name="tax_table_number" type="number" defaultValue={employee.tax_table_number || ''} disabled={!canWrite} />
+                <Input id="tax_column" name="tax_column" type="number" defaultValue={employee.tax_column} min="1" max="6" disabled={!canWrite} />
+                <p className="text-xs text-muted-foreground">1 = standard under 66 år</p>
               </div>
               <div className="space-y-2">
-                <Label htmlFor="tax_column">Kolumn</Label>
+                <Label htmlFor="tax_municipality">
-                <Input id="tax_column" name="tax_column" type="number" defaultValue={employee.tax_column} disabled={!canWrite} />
+                  Folkbokföringskommun{requiresTaxTable && <RequiredMark />}
+                </Label>
+                <Input
+                  id="tax_municipality"
+                  name="tax_municipality"
+                  defaultValue={employee.tax_municipality || ''}
+                  required={requiresTaxTable}
+                  disabled={!canWrite}
+                />
               </div>
             </div>
+          </CardContent>
+        </Card>
+
+        {/* Vacation */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Semester</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
             <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="email">E-post</Label>
+                <Label htmlFor="vacation_rule">Semesterregel</Label>
-                <Input id="email" name="email" type="email" defaultValue={employee.email || ''} disabled={!canWrite} />
+                <Select value={vacationRule} onValueChange={setVacationRule} disabled={!canWrite}>
+                  <SelectTrigger id="vacation_rule">
+                    <SelectValue />
+                  </SelectTrigger>
+                  <SelectContent>
+                    <SelectItem value="procentregeln">Procentregeln (12%)</SelectItem>
+                    <SelectItem value="sammaloneregeln">Sammalöneregeln</SelectItem>
+                  </SelectContent>
+                </Select>
               </div>
               <div className="space-y-2">
-                <Label htmlFor="phone">Telefon</Label>
+                <Label htmlFor="vacation_days_per_year">Semesterdagar per år</Label>
-                <Input id="phone" name="phone" defaultValue={employee.phone || ''} disabled={!canWrite} />
+                <Input
+                  id="vacation_days_per_year"
+                  name="vacation_days_per_year"
+                  type="number"
+                  min="25"
+                  max="40"
+                  defaultValue={employee.vacation_days_per_year}
+                  disabled={!canWrite}
+                />
+                <p className="text-xs text-muted-foreground">Lagstadgat minimum: 25 dagar</p>
               </div>
             </div>
+          </CardContent>
+        </Card>
+
+        {/* Bank */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Bankkonto</CardTitle>
+          </CardHeader>
+          <CardContent>
             <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
                 <Label htmlFor="clearing_number">Clearingnummer</Label>
@@ -206,6 +412,7 @@ export default function EmployeeDetailPage({ params }: { params: Promise<{ id: s
                 <Input id="bank_account_number" name="bank_account_number" defaultValue={employee.bank_account_number || ''} disabled={!canWrite} />
               </div>
             </div>
+            <p className="text-xs text-muted-foreground mt-2">Krävs innan lönekörning kan godkännas</p>
           </CardContent>
         </Card>
 

app/(dashboard)/salary/employees/new/page.tsx

@@ -12,12 +12,20 @@ import { ArrowLeft, Save } from 'lucide-react'
 import { useToast } from '@/components/ui/use-toast'
 import { getErrorMessage } from '@/lib/errors/get-error-message'
 
+function RequiredMark() {
+  return <span className="text-destructive ml-0.5">*</span>
+}
+
 export default function NewEmployeePage() {
   const router = useRouter()
   const { toast } = useToast()
   const [saving, setSaving] = useState(false)
   const [employmentType, setEmploymentType] = useState('employee')
   const [salaryType, setSalaryType] = useState('monthly')
+  const [fSkattStatus, setFSkattStatus] = useState('a_skatt')
+  const [isSidoinkomst, setIsSidoinkomst] = useState(false)
+
+  const requiresTaxTable = fSkattStatus === 'a_skatt' && !isSidoinkomst
 
   async function handleSubmit(e: React.FormEvent<HTMLFormElement>) {
     e.preventDefault()
@@ -32,13 +40,18 @@ export default function NewEmployeePage() {
       employment_start: form.get('employment_start') as string,
       employment_degree: parseFloat(form.get('employment_degree') as string) || 100,
       salary_type: salaryType,
-      monthly_salary: parseFloat(form.get('monthly_salary') as string) || undefined,
+      monthly_salary: salaryType === 'monthly' ? (parseFloat(form.get('monthly_salary') as string) || undefined) : undefined,
-      hourly_rate: parseFloat(form.get('hourly_rate') as string) || undefined,
+      hourly_rate: salaryType === 'hourly' ? (parseFloat(form.get('hourly_rate') as string) || undefined) : undefined,
+      f_skatt_status: fSkattStatus,
+      is_sidoinkomst: isSidoinkomst,
       tax_table_number: parseInt(form.get('tax_table_number') as string) || undefined,
       tax_column: parseInt(form.get('tax_column') as string) || 1,
       tax_municipality: form.get('tax_municipality') as string || undefined,
       email: form.get('email') as string || undefined,
       phone: form.get('phone') as string || undefined,
+      address_line1: form.get('address_line1') as string || undefined,
+      postal_code: form.get('postal_code') as string || undefined,
+      city: form.get('city') as string || undefined,
       clearing_number: form.get('clearing_number') as string || undefined,
       bank_account_number: form.get('bank_account_number') as string || undefined,
     }
@@ -82,23 +95,24 @@ export default function NewEmployeePage() {
           <CardContent className="space-y-4">
             <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="first_name">Förnamn</Label>
+                <Label htmlFor="first_name">Förnamn<RequiredMark /></Label>
                 <Input id="first_name" name="first_name" required />
               </div>
               <div className="space-y-2">
-                <Label htmlFor="last_name">Efternamn</Label>
+                <Label htmlFor="last_name">Efternamn<RequiredMark /></Label>
                 <Input id="last_name" name="last_name" required />
               </div>
             </div>
             <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="personnummer">Personnummer (12 siffror)</Label>
+                <Label htmlFor="personnummer">Personnummer (12 siffror)<RequiredMark /></Label>
                 <Input id="personnummer" name="personnummer" placeholder="ÅÅÅÅMMDDNNNN" required maxLength={13} />
                 <p className="text-xs text-muted-foreground">Krypteras vid lagring</p>
               </div>
               <div className="space-y-2">
                 <Label htmlFor="email">E-post</Label>
                 <Input id="email" name="email" type="email" />
+                <p className="text-xs text-muted-foreground">Krävs för att skicka lönebesked</p>
               </div>
             </div>
             <div className="space-y-2">
@@ -108,6 +122,29 @@ export default function NewEmployeePage() {
           </CardContent>
         </Card>
 
+        {/* Address */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Adress</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <div className="space-y-2">
+              <Label htmlFor="address_line1">Gatuadress</Label>
+              <Input id="address_line1" name="address_line1" />
+            </div>
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="postal_code">Postnummer</Label>
+                <Input id="postal_code" name="postal_code" className="max-w-[160px]" />
+              </div>
+              <div className="space-y-2">
+                <Label htmlFor="city">Ort</Label>
+                <Input id="city" name="city" />
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+
         {/* Employment */}
         <Card>
           <CardHeader>
@@ -129,7 +166,7 @@ export default function NewEmployeePage() {
                 </Select>
               </div>
               <div className="space-y-2">
-                <Label htmlFor="employment_start">Anställningsdatum</Label>
+                <Label htmlFor="employment_start">Anställningsdatum<RequiredMark /></Label>
                 <Input id="employment_start" name="employment_start" type="date" required />
               </div>
               <div className="space-y-2">
@@ -146,9 +183,9 @@ export default function NewEmployeePage() {
             <CardTitle className="text-base">Lön</CardTitle>
           </CardHeader>
           <CardContent className="space-y-4">
-            <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="salary_type">Löneform</Label>
+                <Label htmlFor="salary_type">Löneform<RequiredMark /></Label>
                 <Select value={salaryType} onValueChange={setSalaryType}>
                   <SelectTrigger id="salary_type">
                     <SelectValue />
@@ -159,14 +196,17 @@ export default function NewEmployeePage() {
                   </SelectContent>
                 </Select>
               </div>
-              <div className="space-y-2">
+              {salaryType === 'monthly' ? (
-                <Label htmlFor="monthly_salary">Månadslön (brutto, SEK)</Label>
+                <div className="space-y-2">
-                <Input id="monthly_salary" name="monthly_salary" type="number" step="1" min="0" />
+                  <Label htmlFor="monthly_salary">Månadslön (brutto, SEK)<RequiredMark /></Label>
-              </div>
+                  <Input id="monthly_salary" name="monthly_salary" type="number" step="1" min="1" required />
-              <div className="space-y-2">
+                </div>
-                <Label htmlFor="hourly_rate">Timlön (SEK)</Label>
+              ) : (
-                <Input id="hourly_rate" name="hourly_rate" type="number" step="0.01" min="0" />
+                <div className="space-y-2">
-              </div>
+                  <Label htmlFor="hourly_rate">Timlön (SEK)<RequiredMark /></Label>
+                  <Input id="hourly_rate" name="hourly_rate" type="number" step="0.01" min="0.01" required />
+                </div>
+              )}
             </div>
           </CardContent>
         </Card>
@@ -177,10 +217,46 @@ export default function NewEmployeePage() {
             <CardTitle className="text-base">Skatt</CardTitle>
           </CardHeader>
           <CardContent className="space-y-4">
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="f_skatt_status">Skatteform</Label>
+                <Select value={fSkattStatus} onValueChange={setFSkattStatus}>
+                  <SelectTrigger id="f_skatt_status">
+                    <SelectValue />
+                  </SelectTrigger>
+                  <SelectContent>
+                    <SelectItem value="a_skatt">A-skatt</SelectItem>
+                    <SelectItem value="f_skatt">F-skatt</SelectItem>
+                    <SelectItem value="fa_skatt">FA-skatt</SelectItem>
+                    <SelectItem value="not_verified">Ej verifierad</SelectItem>
+                  </SelectContent>
+                </Select>
+              </div>
+              <div className="flex items-end pb-2">
+                <label className="flex items-center gap-2 text-sm">
+                  <input
+                    type="checkbox"
+                    checked={isSidoinkomst}
+                    onChange={(e) => setIsSidoinkomst(e.target.checked)}
+                    className="rounded border-border"
+                  />
+                  Sidoinkomst (30% skatteavdrag)
+                </label>
+              </div>
+            </div>
             <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
               <div className="space-y-2">
-                <Label htmlFor="tax_table_number">Skattetabell (29-42)</Label>
+                <Label htmlFor="tax_table_number">
-                <Input id="tax_table_number" name="tax_table_number" type="number" min="29" max="42" />
+                  Skattetabell (29-42){requiresTaxTable && <RequiredMark />}
+                </Label>
+                <Input
+                  id="tax_table_number"
+                  name="tax_table_number"
+                  type="number"
+                  min="29"
+                  max="42"
+                  required={requiresTaxTable}
+                />
                 <p className="text-xs text-muted-foreground">Baseras på folkbokföringskommun</p>
               </div>
               <div className="space-y-2">
@@ -189,8 +265,10 @@ export default function NewEmployeePage() {
                 <p className="text-xs text-muted-foreground">1 = standard under 66 år</p>
               </div>
               <div className="space-y-2">
-                <Label htmlFor="tax_municipality">Folkbokföringskommun</Label>
+                <Label htmlFor="tax_municipality">
-                <Input id="tax_municipality" name="tax_municipality" />
+                  Folkbokföringskommun{requiresTaxTable && <RequiredMark />}
+                </Label>
+                <Input id="tax_municipality" name="tax_municipality" required={requiresTaxTable} />
               </div>
             </div>
           </CardContent>
@@ -212,6 +290,7 @@ export default function NewEmployeePage() {
                 <Input id="bank_account_number" name="bank_account_number" />
               </div>
             </div>
+            <p className="text-xs text-muted-foreground mt-2">Krävs innan lönekörning kan godkännas</p>
           </CardContent>
         </Card>
 

app/api/salary/employees/[id]/route.ts

@@ -57,10 +57,10 @@ export async function PATCH(
   if (!validation.success) return validation.response
   const body = validation.data
 
-  // Check employee exists
+  // Load existing employee for merged validation
   const { data: existing, error: fetchError } = await supabase
     .from('employees')
-    .select('id')
+    .select('*')
     .eq('id', id)
     .eq('company_id', companyId)
     .single()
@@ -69,6 +69,23 @@ export async function PATCH(
     return NextResponse.json({ error: 'Anställd hittades inte' }, { status: 404 })
   }
 
+  // Merged validation: combine existing + updates to check full integrity
+  const merged = { ...existing, ...body }
+  const mergedErrors: string[] = []
+
+  if (merged.salary_type === 'monthly' && (!merged.monthly_salary || merged.monthly_salary <= 0)) {
+    mergedErrors.push('Månadslön krävs och måste vara större än 0 för månadslöneform')
+  }
+  if (merged.salary_type === 'hourly' && (!merged.hourly_rate || merged.hourly_rate <= 0)) {
+    mergedErrors.push('Timlön krävs och måste vara större än 0 för timlöneform')
+  }
+  if (merged.f_skatt_status === 'a_skatt' && !merged.is_sidoinkomst && !merged.tax_table_number) {
+    mergedErrors.push('Skattetabell krävs för A-skatt anställda')
+  }
+  if (mergedErrors.length > 0) {
+    return NextResponse.json({ error: mergedErrors.join('. ') }, { status: 400 })
+  }
+
   // Build update object
   const updates: Record<string, unknown> = { ...body }
 

app/api/salary/runs/[id]/agi/submit/__tests__/route.test.ts

@@ -0,0 +1,264 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import {
+  createQueuedMockSupabase,
+  createMockRequest,
+  parseJsonResponse,
+  createMockRouteParams,
+} from '@/tests/helpers'
+
+// ── Mocks ────────────────────────────────────────────────────
+
+const mockCreateClient = vi.fn()
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: () => mockCreateClient(),
+}))
+
+vi.mock('@/lib/init', () => ({
+  ensureInitialized: vi.fn(),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/events', () => ({
+  eventBus: { emit: vi.fn().mockResolvedValue(undefined) },
+}))
+
+// Mock fetch for the internal extension API call
+const mockFetch = vi.fn()
+vi.stubGlobal('fetch', mockFetch)
+
+import { POST } from '../route'
+import { eventBus } from '@/lib/events'
+
+// ── Test data ────────────────────────────────────────────────
+
+const mockUser = { id: 'user-1', email: 'test@test.se' }
+
+const makeSalaryRun = (overrides = {}) => ({
+  id: 'run-1',
+  company_id: 'company-1',
+  period_year: 2026,
+  period_month: 3,
+  status: 'approved',
+  total_gross: 35000,
+  total_tax: 8000,
+  total_net: 27000,
+  total_avgifter: 10997,
+  total_vacation_accrual: 4200,
+  total_employer_cost: 50197,
+  payment_date: '2026-03-25',
+  agi_generated_at: '2026-03-20T10:00:00Z',
+  agi_submitted_at: null,
+  ...overrides,
+})
+
+const makeAgiDeclaration = (overrides = {}) => ({
+  id: 'agi-1',
+  status: 'generated',
+  ...overrides,
+})
+
+// ── Tests ────────────────────────────────────────────────────
+
+describe('POST /api/salary/runs/[id]/agi/submit', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    mockCreateClient.mockResolvedValue({
+      auth: { getUser: vi.fn().mockResolvedValue({ data: { user: null } }) },
+    })
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse(response)
+
+    expect(status).toBe(401)
+    expect(body).toEqual({ error: 'Unauthorized' })
+  })
+
+  it('returns 404 when salary run not found', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: null, error: { message: 'Not found' } }, // salary_runs query
+    ])
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse<{ error: string }>(response)
+
+    expect(status).toBe(404)
+    expect(body.error).toContain('hittades inte')
+  })
+
+  it('returns 400 when salary run is in draft status', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: makeSalaryRun({ status: 'draft' }) }, // salary_runs query
+    ])
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse<{ error: string }>(response)
+
+    expect(status).toBe(400)
+    expect(body.error).toContain('efter granskning')
+  })
+
+  it('returns 400 when AGI has not been generated', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: makeSalaryRun() },        // salary_runs query
+      { data: null },                    // agi_declarations query (not found)
+    ])
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse<{ error: string }>(response)
+
+    expect(status).toBe(400)
+    expect(body.error).toContain('inte genererats')
+  })
+
+  it('returns 409 when AGI has already been submitted', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: makeSalaryRun() },
+      { data: makeAgiDeclaration({ status: 'submitted' }) },
+    ])
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse<{ error: string }>(response)
+
+    expect(status).toBe(409)
+    expect(body.error).toContain('redan skickats')
+  })
+
+  it('submits AGI draft and returns success', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: makeSalaryRun() },                          // salary_runs query
+      { data: makeAgiDeclaration() },                     // agi_declarations query
+      { data: null },                                     // salary_runs update (agi_submitted_at)
+    ])
+
+    // Mock the internal fetch to extension endpoint
+    mockFetch.mockResolvedValue({
+      ok: true,
+      status: 200,
+      json: async () => ({
+        data: {
+          inlamningId: 'inl-123',
+          kontrollresultat: { kontroller: [] },
+        },
+      }),
+    })
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse<{ data: Record<string, unknown> }>(response)
+
+    expect(status).toBe(200)
+    expect(body.data.inlamningId).toBe('inl-123')
+    expect(body.data.salaryRunId).toBe('run-1')
+    expect(body.data.periodYear).toBe(2026)
+    expect(body.data.periodMonth).toBe(3)
+    expect(body.data.message).toContain('utkast')
+
+    // Verify the extension endpoint was called correctly
+    expect(mockFetch).toHaveBeenCalledWith(
+      expect.stringContaining('/api/extensions/ext/skatteverket/agi/draft'),
+      expect.objectContaining({
+        method: 'POST',
+        body: JSON.stringify({ salaryRunId: 'run-1' }),
+      })
+    )
+
+    // Verify event emitted
+    expect(eventBus.emit).toHaveBeenCalledWith(
+      expect.objectContaining({
+        type: 'agi.submitted',
+        payload: expect.objectContaining({
+          salaryRunId: 'run-1',
+          periodYear: 2026,
+          periodMonth: 3,
+          companyId: 'company-1',
+        }),
+      })
+    )
+  })
+
+  it('returns error when extension draft endpoint fails', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: makeSalaryRun() },
+      { data: makeAgiDeclaration() },
+    ])
+
+    mockFetch.mockResolvedValue({
+      ok: false,
+      status: 403,
+      json: async () => ({
+        error: 'Du har inte behörighet att agera för detta företag',
+        code: 'BEHORIGHET_SAKNAS',
+      }),
+    })
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status, body } = await parseJsonResponse<{ error: string }>(response)
+
+    expect(status).toBe(403)
+    expect(body.error).toContain('behörighet')
+  })
+
+  it('accepts booked salary runs for submission', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    supabase.auth = { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) }
+    mockCreateClient.mockResolvedValue(supabase)
+
+    enqueueMany([
+      { data: makeSalaryRun({ status: 'booked' }) },
+      { data: makeAgiDeclaration() },
+      { data: null },
+    ])
+
+    mockFetch.mockResolvedValue({
+      ok: true,
+      status: 200,
+      json: async () => ({ data: { inlamningId: 'inl-456' } }),
+    })
+
+    const request = createMockRequest('/api/salary/runs/run-1/agi/submit', { method: 'POST' })
+    const response = await POST(request, createMockRouteParams({ id: 'run-1' }))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+  })
+})

app/api/salary/runs/[id]/agi/submit/route.ts

@@ -0,0 +1,146 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
+import { eventBus } from '@/lib/events'
+
+ensureInitialized()
+
+/**
+ * Submit AGI to Skatteverket via the extension API.
+ *
+ * This route orchestrates the AGI submission flow:
+ * 1. Validates the salary run is in a submittable state
+ * 2. Ensures AGI has been generated (in agi_declarations table)
+ * 3. Calls the Skatteverket extension to save draft + lock for signing
+ * 4. Returns the signeringslänk for BankID signing
+ *
+ * The user then signs on Skatteverket's site. The frontend polls
+ * GET /api/extensions/ext/skatteverket/agi/submitted to detect completion.
+ */
+export async function POST(
+  request: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  // Load salary run
+  const { data: run, error: runError } = await supabase
+    .from('salary_runs')
+    .select('*')
+    .eq('id', id)
+    .eq('company_id', companyId)
+    .single()
+
+  if (runError || !run) {
+    return NextResponse.json({ error: 'Lönekörning hittades inte' }, { status: 404 })
+  }
+
+  if (!['review', 'approved', 'paid', 'booked'].includes(run.status)) {
+    return NextResponse.json(
+      { error: 'AGI kan bara skickas till Skatteverket efter granskning' },
+      { status: 400 }
+    )
+  }
+
+  // Ensure AGI has been generated
+  const { data: agiDeclaration } = await supabase
+    .from('agi_declarations')
+    .select('id, status')
+    .eq('company_id', companyId)
+    .eq('salary_run_id', id)
+    .single()
+
+  if (!agiDeclaration) {
+    return NextResponse.json(
+      { error: 'AGI har inte genererats ännu. Generera AGI XML först.' },
+      { status: 400 }
+    )
+  }
+
+  if (agiDeclaration.status === 'submitted' || agiDeclaration.status === 'accepted') {
+    return NextResponse.json(
+      { error: 'AGI har redan skickats till Skatteverket för denna period' },
+      { status: 409 }
+    )
+  }
+
+  // The actual submission is done via the Skatteverket extension routes.
+  // This route provides the salary_run_id for the extension to load data from.
+  // The frontend should call:
+  //   1. POST /api/extensions/ext/skatteverket/agi/draft   { salaryRunId }
+  //   2. PUT  /api/extensions/ext/skatteverket/agi/lock    ?arbetsgivare=...&period=...
+  //   3. User signs with BankID via signeringslänk
+  //   4. GET  /api/extensions/ext/skatteverket/agi/submitted ?arbetsgivare=...&period=...
+  //
+  // This endpoint kicks off step 1 and returns the info needed for step 2+.
+
+  const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
+
+  try {
+    // Call the extension's draft endpoint internally
+    const draftResponse = await fetch(
+      `${appUrl}/api/extensions/ext/skatteverket/agi/draft`,
+      {
+        method: 'POST',
+        headers: {
+          'Content-Type': 'application/json',
+          'Cookie': request.headers.get('Cookie') || '',
+        },
+        body: JSON.stringify({ salaryRunId: id }),
+      }
+    )
+
+    if (!draftResponse.ok) {
+      const errorData = await draftResponse.json().catch(() => ({ error: 'Okänt fel' }))
+      return NextResponse.json(
+        { error: errorData.error || `Kunde inte spara AGI-utkast (${draftResponse.status})` },
+        { status: draftResponse.status }
+      )
+    }
+
+    const draftData = await draftResponse.json()
+
+    // Update submission timestamp on salary run
+    await supabase
+      .from('salary_runs')
+      .update({ agi_submitted_at: new Date().toISOString() })
+      .eq('id', id)
+
+    await eventBus.emit({
+      type: 'agi.submitted',
+      payload: {
+        salaryRunId: id,
+        periodYear: run.period_year,
+        periodMonth: run.period_month,
+        userId: user.id,
+        companyId,
+      },
+    })
+
+    return NextResponse.json({
+      data: {
+        ...draftData.data,
+        salaryRunId: id,
+        periodYear: run.period_year,
+        periodMonth: run.period_month,
+        message: 'AGI sparad som utkast hos Skatteverket. Lås och signera med BankID för att slutföra.',
+      },
+    })
+  } catch (err) {
+    console.error('[salary/agi/submit] Error:', err)
+    return NextResponse.json(
+      { error: err instanceof Error ? err.message : 'Kunde inte skicka AGI till Skatteverket' },
+      { status: 500 }
+    )
+  }
+}

app/api/salary/runs/[id]/approve/route.ts

@@ -7,7 +7,7 @@ import { eventBus } from '@/lib/events'
 
 ensureInitialized()
 
-/** review → approved (authorization recorded) */
+/** review → approved (authorization recorded, with pre-approve validation) */
 export async function POST(
   request: Request,
   { params }: { params: Promise<{ id: string }> }
@@ -22,7 +22,65 @@ export async function POST(
 
   const companyId = await requireCompanyId(supabase, user.id)
 
-  const { data: run, error } = await supabase
+  // Verify run exists and is in review status
+  const { data: run, error: runError } = await supabase
+    .from('salary_runs')
+    .select('*')
+    .eq('id', id)
+    .eq('company_id', companyId)
+    .eq('status', 'review')
+    .single()
+
+  if (runError || !run) {
+    return NextResponse.json({ error: 'Lönekörningen måste vara i granskningsstatus' }, { status: 400 })
+  }
+
+  // Load all employees in this run for validation
+  const { data: runEmployees } = await supabase
+    .from('salary_run_employees')
+    .select('*, employee:employees(first_name, last_name, clearing_number, bank_account_number, email)')
+    .eq('salary_run_id', id)
+
+  const validationErrors: string[] = []
+  const warnings: string[] = []
+
+  for (const sre of runEmployees || []) {
+    const emp = sre.employee as {
+      first_name: string
+      last_name: string
+      clearing_number: string | null
+      bank_account_number: string | null
+      email: string | null
+    } | null
+    if (!emp) continue
+    const name = `${emp.first_name} ${emp.last_name}`
+
+    // Bank details required for payment
+    if (!emp.clearing_number || !emp.bank_account_number) {
+      validationErrors.push(`${name}: Bankuppgifter saknas (clearingnummer och/eller kontonummer)`)
+    }
+
+    // Must have been calculated (calculation_breakdown exists)
+    if (!sre.calculation_breakdown) {
+      validationErrors.push(`${name}: Beräkning saknas — kör beräkning först`)
+    }
+
+    // Warning: no email means pay slip cannot be sent
+    if (!emp.email) {
+      warnings.push(`${name}: E-post saknas — lönebesked kan inte skickas`)
+    }
+  }
+
+  if (validationErrors.length > 0) {
+    return NextResponse.json({
+      error: 'Valideringsfel — korrigera innan godkännande',
+      details: validationErrors,
+      warnings,
+    }, { status: 400 })
+  }
+
+  // All validation passed — approve
+  const { data: updatedRun, error } = await supabase
     .from('salary_runs')
     .update({
       status: 'approved',
@@ -35,8 +93,8 @@ export async function POST(
     .select()
     .single()
 
-  if (error || !run) {
+  if (error || !updatedRun) {
-    return NextResponse.json({ error: 'Lönekörningen måste vara i granskningsstatus' }, { status: 400 })
+    return NextResponse.json({ error: 'Kunde inte godkänna lönekörningen' }, { status: 500 })
   }
 
   await eventBus.emit({
@@ -44,5 +102,5 @@ export async function POST(
     payload: { salaryRunId: id, approvedBy: user.id, userId: user.id, companyId },
   })
 
-  return NextResponse.json({ data: run })
+  return NextResponse.json({ data: updatedRun, warnings })
 }

app/api/salary/runs/[id]/calculate/route.ts

@@ -54,6 +54,30 @@ export async function POST(
     return NextResponse.json({ error: 'Inga anställda i lönekörningen' }, { status: 400 })
   }
 
+  // Pre-calculation validation — ensure employees have required data
+  const validationErrors: string[] = []
+  for (const sre of runEmployees) {
+    const emp = sre.employee
+    if (!emp) continue
+    const name = `${emp.first_name} ${emp.last_name}`
+
+    if (emp.salary_type === 'monthly' && (!emp.monthly_salary || emp.monthly_salary <= 0)) {
+      validationErrors.push(`${name}: Månadslön saknas eller är 0`)
+    }
+    if (emp.salary_type === 'hourly' && (!emp.hourly_rate || emp.hourly_rate <= 0)) {
+      validationErrors.push(`${name}: Timlön saknas eller är 0`)
+    }
+    if (emp.f_skatt_status === 'a_skatt' && !emp.is_sidoinkomst && !emp.tax_table_number) {
+      validationErrors.push(`${name}: Skattetabell saknas (krävs för A-skatt)`)
+    }
+  }
+  if (validationErrors.length > 0) {
+    return NextResponse.json({
+      error: 'Valideringsfel — korrigera anställda innan beräkning',
+      details: validationErrors,
+    }, { status: 400 })
+  }
+
   // Fetch tax table rates from Skatteverket API for all needed tables/columns
   const tableNumbers = [...new Set(runEmployees.filter(e => e.employee?.tax_table_number).map(e => e.employee.tax_table_number as number))]
   const columns = [...new Set(runEmployees.filter(e => e.employee?.tax_column).map(e => e.employee.tax_column as number))]

components/dashboard/DashboardNav.tsx

@@ -79,6 +79,9 @@ const navItems: NavItem[] = [
   { href: '/bookkeeping', label: 'Bokföring', icon: BookOpen, group: 'redovisning' },
   { href: '/reports', label: 'Rapporter', icon: BarChart3, group: 'redovisning' },
   { href: '/import', label: 'Importera', icon: Upload, group: 'redovisning' },
+  // Personal
+  { href: '/salary', label: 'Löner', icon: HandCoins, group: 'personal', modes: ['aktiebolag'] },
+  { href: '/salary/employees', label: 'Anställda', icon: Users, group: 'personal', modes: ['aktiebolag'] },
   { href: '/help', label: 'Hjälp', icon: HelpCircle, group: 'övrigt' },
   { href: '/settings', label: 'Inställningar', icon: Settings, group: 'övrigt' },
 ]
@@ -87,6 +90,7 @@ const groupLabels: Record<string, string> = {
   main: 'Huvudmeny',
   försäljning: 'Försäljning',
   inköp: 'Inköp',
+  personal: 'Personal',
   redovisning: 'Redovisning',
   övrigt: 'Övrigt',
 }
@@ -130,6 +134,11 @@ export default function DashboardNav({ companyName: _companyName, entityType, un
     if (href === '/') {
       return pathname === '/'
     }
+    // For parent routes that have a sibling sub-route in the nav (e.g. /salary vs /salary/employees),
+    // only match the parent for exact or non-overlapping sub-paths
+    if (href === '/salary') {
+      return pathname === '/salary' || pathname.startsWith('/salary/runs')
+    }
     return pathname.startsWith(href)
   }
 
@@ -158,7 +167,8 @@ export default function DashboardNav({ companyName: _companyName, entityType, un
   const sidebarGroups = [
     { key: 'försäljning', items: filteredItems.filter(i => i.group === 'försäljning'), spacing: 'mb-4' },
     { key: 'inköp', items: filteredItems.filter(i => i.group === 'inköp'), spacing: 'mb-4' },
-    { key: 'redovisning', items: filteredItems.filter(i => i.group === 'redovisning'), spacing: 'mb-6' },
+    { key: 'redovisning', items: filteredItems.filter(i => i.group === 'redovisning'), spacing: 'mb-4' },
+    { key: 'personal', items: filteredItems.filter(i => i.group === 'personal'), spacing: 'mb-6' },
   ] as const
 
   const mobileNavItems = [
@@ -228,8 +238,8 @@ export default function DashboardNav({ companyName: _companyName, entityType, un
                 </div>
               </div>
 
-              {/* AR / AP / Accounting groups */}
+              {/* AR / AP / Personal / Accounting groups */}
-              {sidebarGroups.map(({ key, items, spacing }) => (
+              {sidebarGroups.filter(({ items }) => items.length > 0).map(({ key, items, spacing }) => (
                 <div key={key} className={spacing}>
                   <p className="px-3 mb-1.5 text-[10px] font-semibold text-muted-foreground uppercase tracking-[0.08em]">
                     {groupLabels[key]}
@@ -553,8 +563,8 @@ export default function DashboardNav({ companyName: _companyName, entityType, un
                 })}
               </div>
 
-              {/* AR / AP / Accounting groups (mobile) */}
+              {/* AR / AP / Personal / Accounting groups (mobile) */}
-              {sidebarGroups.map(({ key, items }) => (
+              {sidebarGroups.filter(({ items }) => items.length > 0).map(({ key, items }) => (
                 <div key={key}>
                   <div className="flex items-center gap-3 my-1.5 px-3">
                     <span className="text-[10px] font-semibold text-muted-foreground/60 uppercase tracking-[0.08em]">{groupLabels[key]}</span>

extensions/general/skatteverket/__tests__/agi-mappers.test.ts

@@ -0,0 +1,183 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { buildAGIPayload } from '../lib/agi-mappers'
+import type { AGIEmployeeData, AGITotals } from '@/lib/salary/agi/xml-generator'
+
+// Mock personnummer decryption
+vi.mock('@/lib/salary/personnummer', () => ({
+  decryptPersonnummer: vi.fn((encrypted: string) => {
+    // Simulate decryption: in tests, we use plaintext personnummer
+    if (encrypted === 'INVALID') throw new Error('Decryption failed')
+    return encrypted
+  }),
+}))
+
+function makeEmployee(overrides: Partial<AGIEmployeeData> = {}): AGIEmployeeData {
+  return {
+    personnummer: '199001011234',
+    specificationNumber: 1,
+    grossSalary: 35000,
+    taxWithheld: 8000,
+    avgifterBasis: 35000,
+    ...overrides,
+  }
+}
+
+function makeTotals(overrides: Partial<AGITotals> = {}): AGITotals {
+  return {
+    totalTax: 8000,
+    totalAvgifterBasis: 35000,
+    avgifterByCategory: {
+      standard: { basis: 35000, amount: 10997 },
+    },
+    ...overrides,
+  }
+}
+
+describe('buildAGIPayload', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+  })
+
+  it('builds payload with correct structure', () => {
+    const result = buildAGIPayload([makeEmployee()], makeTotals())
+
+    expect(result).toMatchObject({
+      rattelse: false,
+      huvuduppgift: {
+        avdragenSkatt: 8000,
+        summaArbetsgivaravgifterUnderlag: 35000,
+        avgifterUnderlagStandard: 35000,
+      },
+      individuppgifter: [
+        {
+          personnummer: '199001011234',
+          specifikationsnummer: 1,
+          kontantBruttoloen: 35000,
+          avdragenSkatt: 8000,
+          underlagArbetsgivaravgifter: 35000,
+        },
+      ],
+    })
+  })
+
+  it('sets rattelse flag for corrections', () => {
+    const result = buildAGIPayload([makeEmployee()], makeTotals(), true)
+    expect(result.rattelse).toBe(true)
+  })
+
+  it('omits zero-value fields from individuppgift', () => {
+    const emp = makeEmployee({
+      benefitCar: 0,
+      benefitMeals: undefined,
+      sickDays: 0,
+    })
+    const result = buildAGIPayload([emp], makeTotals())
+    const ind = result.individuppgifter[0]
+
+    expect(ind.formanBil).toBeUndefined()
+    expect(ind.formanKost).toBeUndefined()
+    expect(ind.sjukfranvaroDagar).toBeUndefined()
+  })
+
+  it('includes benefit values when present', () => {
+    const emp = makeEmployee({
+      benefitCar: 4500,
+      benefitHousing: 3000,
+      benefitMeals: 1800,
+      benefitOther: 500,
+    })
+    const result = buildAGIPayload([emp], makeTotals())
+    const ind = result.individuppgifter[0]
+
+    expect(ind.formanBil).toBe(4500)
+    expect(ind.formanBostad).toBe(3000)
+    expect(ind.formanKost).toBe(1800)
+    expect(ind.formanOvrigt).toBe(500)
+  })
+
+  it('includes absence fields when present', () => {
+    const emp = makeEmployee({
+      sickDays: 3,
+      vabDays: 2,
+      parentalDays: 5,
+    })
+    const result = buildAGIPayload([emp], makeTotals())
+    const ind = result.individuppgifter[0]
+
+    expect(ind.sjukfranvaroDagar).toBe(3)
+    expect(ind.vabDagar).toBe(2)
+    expect(ind.foraldraledigDagar).toBe(5)
+  })
+
+  it('includes F-skatt payment field', () => {
+    const emp = makeEmployee({ fSkattPayment: 50000 })
+    const result = buildAGIPayload([emp], makeTotals())
+
+    expect(result.individuppgifter[0].ersattningFSkatt).toBe(50000)
+  })
+
+  it('rounds all amounts to whole kronor', () => {
+    const emp = makeEmployee({
+      grossSalary: 35000.75,
+      taxWithheld: 8000.49,
+      avgifterBasis: 35000.5,
+    })
+    const result = buildAGIPayload([emp], makeTotals())
+    const ind = result.individuppgifter[0]
+
+    expect(ind.kontantBruttoloen).toBe(35001)
+    expect(ind.avdragenSkatt).toBe(8000)
+    expect(ind.underlagArbetsgivaravgifter).toBe(35001)
+  })
+
+  it('handles multiple avgifter categories', () => {
+    const totals = makeTotals({
+      avgifterByCategory: {
+        standard: { basis: 70000, amount: 21994 },
+        reduced65plus: { basis: 30000, amount: 3063 },
+        youth: { basis: 25000, amount: 5203 },
+      },
+    })
+    const result = buildAGIPayload([makeEmployee()], totals)
+    const hu = result.huvuduppgift
+
+    expect(hu.avgifterUnderlagStandard).toBe(70000)
+    expect(hu.avgifterUnderlagAlderspension).toBe(30000)
+    expect(hu.avgifterUnderlagUngdom).toBe(25000)
+  })
+
+  it('handles multiple employees', () => {
+    const employees = [
+      makeEmployee({ specificationNumber: 1, grossSalary: 35000 }),
+      makeEmployee({ specificationNumber: 2, personnummer: '199512152345', grossSalary: 28000 }),
+    ]
+    const result = buildAGIPayload(employees, makeTotals({ totalTax: 15000, totalAvgifterBasis: 63000 }))
+
+    expect(result.individuppgifter).toHaveLength(2)
+    expect(result.individuppgifter[0].specifikationsnummer).toBe(1)
+    expect(result.individuppgifter[1].specifikationsnummer).toBe(2)
+    expect(result.individuppgifter[1].personnummer).toBe('199512152345')
+  })
+
+  it('throws if personnummer cannot be decrypted', () => {
+    const emp = makeEmployee({ personnummer: 'INVALID' })
+
+    expect(() => buildAGIPayload([emp], makeTotals())).toThrow(
+      /Kunde inte dekryptera personnummer.*FK570=1/
+    )
+  })
+
+  it('omits huvuduppgift fields when zero', () => {
+    const totals: AGITotals = {
+      totalTax: 0,
+      totalAvgifterBasis: 0,
+      avgifterByCategory: {},
+    }
+    const result = buildAGIPayload([makeEmployee({ grossSalary: 0, taxWithheld: 0, avgifterBasis: 0 })], totals)
+    const hu = result.huvuduppgift
+
+    expect(hu.avdragenSkatt).toBeUndefined()
+    expect(hu.summaArbetsgivaravgifterUnderlag).toBeUndefined()
+    expect(hu.avgifterUnderlagStandard).toBeUndefined()
+  })
+})

extensions/general/skatteverket/index.ts

@@ -6,6 +6,9 @@ import { storeTokens, getTokens, deleteTokens } from './lib/token-store'
 import { skvRequest, SkatteverketAuthError } from './lib/api-client'
 import { rutorToMomsuppgift, formatRedovisare, formatRedovisningsperiod } from './lib/mappers'
 import { calculateVatDeclaration } from '@/lib/reports/vat-declaration'
+import { agiSaveDraft, agiValidate, agiGetSubmission, agiDeleteDraft, agiLockPeriod, agiUnlockPeriod, agiGetSubmitted } from './lib/agi-client'
+import { buildAGIPayload } from './lib/agi-mappers'
+import type { AGIEmployeeData, AGITotals } from '@/lib/salary/agi/xml-generator'
 import type { VatPeriodType } from '@/types'
 
 /**
@@ -546,6 +549,364 @@ export const skatteverketExtension: Extension = {
         }
       },
     },
+    // ══════════════════════════════════════════════════════════════
+    // AGI (Arbetsgivardeklaration) routes
+    // ══════════════════════════════════════════════════════════════
+
+    // ── AGI: Validate (dry run) ────────────────────────────────────
+    {
+      method: 'POST',
+      path: '/agi/validate',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { arbetsgivare, period, payload } = await parseAGIRequest(request, ctx)
+
+          console.log('[skatteverket] AGI validating:', { arbetsgivare, period })
+
+          const result = await agiValidate(ctx.supabase, ctx.companyId, arbetsgivare, period, payload)
+
+          if (!result.ok) {
+            console.error('[skatteverket] AGI validate error:', result.status, result.error)
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          return NextResponse.json({ data: result.data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Save draft ────────────────────────────────────────────
+    {
+      method: 'POST',
+      path: '/agi/draft',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { arbetsgivare, period, payload, salaryRunId } = await parseAGIRequest(request, ctx)
+
+          console.log('[skatteverket] AGI saving draft:', { arbetsgivare, period })
+
+          const result = await agiSaveDraft(ctx.supabase, ctx.companyId, arbetsgivare, period, payload)
+
+          if (!result.ok) {
+            console.error('[skatteverket] AGI draft error:', result.status, result.error)
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          // Track submission status and inlämningsId
+          const inlamningId = result.data?.inlamningId
+          await ctx.settings.set(
+            `agi_submission_${period}`,
+            JSON.stringify({
+              status: 'draft_saved',
+              arbetsgivare,
+              period,
+              inlamningId,
+              salaryRunId,
+              kontrollresultat: result.data?.kontrollresultat,
+              updatedAt: new Date().toISOString(),
+            })
+          )
+
+          // Update agi_declarations table with submission status
+          if (salaryRunId) {
+            await ctx.supabase
+              .from('agi_declarations')
+              .update({ status: 'exported' })
+              .eq('salary_run_id', salaryRunId)
+              .eq('company_id', ctx.companyId)
+          }
+
+          return NextResponse.json({ data: result.data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Get submission ────────────────────────────────────────
+    {
+      method: 'GET',
+      path: '/agi/submission',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const url = new URL(request.url)
+          const arbetsgivare = url.searchParams.get('arbetsgivare')
+          const period = url.searchParams.get('period')
+          const inlamningId = url.searchParams.get('inlamningId')
+
+          if (!arbetsgivare || !period || !inlamningId) {
+            return NextResponse.json(
+              { error: 'Saknar parametrar: arbetsgivare, period, inlamningId' },
+              { status: 400 }
+            )
+          }
+
+          const result = await agiGetSubmission(ctx.supabase, ctx.companyId, arbetsgivare, period, inlamningId)
+
+          if (!result.ok) {
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          return NextResponse.json({ data: result.data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Delete draft ──────────────────────────────────────────
+    {
+      method: 'DELETE',
+      path: '/agi/draft',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const url = new URL(request.url)
+          const arbetsgivare = url.searchParams.get('arbetsgivare')
+          const period = url.searchParams.get('period')
+          const inlamningId = url.searchParams.get('inlamningId')
+
+          if (!arbetsgivare || !period || !inlamningId) {
+            return NextResponse.json(
+              { error: 'Saknar parametrar: arbetsgivare, period, inlamningId' },
+              { status: 400 }
+            )
+          }
+
+          const result = await agiDeleteDraft(ctx.supabase, ctx.companyId, arbetsgivare, period, inlamningId)
+
+          if (!result.ok) {
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          await ctx.settings.set(`agi_submission_${period}`, null)
+          return NextResponse.json({ success: true })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Lock period for signing ───────────────────────────────
+    {
+      method: 'PUT',
+      path: '/agi/lock',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const url = new URL(request.url)
+          const arbetsgivare = url.searchParams.get('arbetsgivare')
+          const period = url.searchParams.get('period')
+
+          if (!arbetsgivare || !period) {
+            return NextResponse.json(
+              { error: 'Saknar parametrar: arbetsgivare, period' },
+              { status: 400 }
+            )
+          }
+
+          const result = await agiLockPeriod(ctx.supabase, ctx.companyId, arbetsgivare, period)
+
+          if (!result.ok) {
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          await ctx.settings.set(
+            `agi_submission_${period}`,
+            JSON.stringify({
+              status: 'draft_locked',
+              arbetsgivare,
+              period,
+              signeringslank: result.data?.signeringslank,
+              updatedAt: new Date().toISOString(),
+            })
+          )
+
+          return NextResponse.json({ data: result.data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Unlock period ─────────────────────────────────────────
+    {
+      method: 'DELETE',
+      path: '/agi/lock',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const url = new URL(request.url)
+          const arbetsgivare = url.searchParams.get('arbetsgivare')
+          const period = url.searchParams.get('period')
+
+          if (!arbetsgivare || !period) {
+            return NextResponse.json(
+              { error: 'Saknar parametrar: arbetsgivare, period' },
+              { status: 400 }
+            )
+          }
+
+          const result = await agiUnlockPeriod(ctx.supabase, ctx.companyId, arbetsgivare, period)
+
+          if (!result.ok) {
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          await ctx.settings.set(
+            `agi_submission_${period}`,
+            JSON.stringify({
+              status: 'draft_saved',
+              arbetsgivare,
+              period,
+              updatedAt: new Date().toISOString(),
+            })
+          )
+
+          return NextResponse.json({ success: true })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Fetch submitted (after BankID signing) ────────────────
+    {
+      method: 'GET',
+      path: '/agi/submitted',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const url = new URL(request.url)
+          const arbetsgivare = url.searchParams.get('arbetsgivare')
+          const period = url.searchParams.get('period')
+
+          if (!arbetsgivare || !period) {
+            return NextResponse.json(
+              { error: 'Saknar parametrar: arbetsgivare, period' },
+              { status: 400 }
+            )
+          }
+
+          const result = await agiGetSubmitted(ctx.supabase, ctx.companyId, arbetsgivare, period)
+
+          if (!result.ok) {
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${result.status}: ${result.error}` },
+              { status: result.status }
+            )
+          }
+
+          // If we got a kvittensnummer, the AGI has been signed and submitted
+          if (result.data?.kvittensnummer) {
+            await ctx.settings.set(
+              `agi_submission_${period}`,
+              JSON.stringify({
+                status: 'signed',
+                arbetsgivare,
+                period,
+                kvittensnummer: result.data.kvittensnummer,
+                tidpunkt: result.data.tidpunkt,
+                signerare: result.data.signerare,
+                updatedAt: new Date().toISOString(),
+              })
+            )
+
+            // Update agi_declarations with submission receipt
+            const periodYear = parseInt(period.slice(0, 4))
+            const periodMonth = parseInt(period.slice(4, 6))
+            await ctx.supabase
+              .from('agi_declarations')
+              .update({
+                status: 'submitted',
+                kvittensnummer: result.data.kvittensnummer,
+                submitted_at: result.data.tidpunkt || new Date().toISOString(),
+                submitted_by: ctx.userId,
+              })
+              .eq('company_id', ctx.companyId)
+              .eq('period_year', periodYear)
+              .eq('period_month', periodMonth)
+          }
+
+          return NextResponse.json({ data: result.data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── AGI: Get submission status (local tracking) ────────────────
+    {
+      method: 'GET',
+      path: '/agi/status',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        const url = new URL(request.url)
+        const period = url.searchParams.get('period')
+
+        if (!period) {
+          return NextResponse.json({ error: 'Saknar parameter: period' }, { status: 400 })
+        }
+
+        const statusJson = await ctx.settings.get<string>(`agi_submission_${period}`)
+        if (!statusJson) {
+          return NextResponse.json({ data: null })
+        }
+
+        try {
+          return NextResponse.json({ data: JSON.parse(statusJson) })
+        } catch {
+          return NextResponse.json({ data: null })
+        }
+      },
+    },
   ],
 }
 
@@ -624,6 +985,128 @@ function parseQueryParams(
   return { redovisare, redovisningsperiod }
 }
 
+/**
+ * Parse and validate AGI submission request body.
+ * Loads salary run data and builds the Skatteverket AGI JSON payload.
+ */
+async function parseAGIRequest(
+  request: Request,
+  ctx: ExtensionContext
+): Promise<{
+  arbetsgivare: string
+  period: string
+  payload: ReturnType<typeof buildAGIPayload>
+  salaryRunId: string
+}> {
+  const body = await request.json()
+  const { salaryRunId } = body as { salaryRunId: string }
+
+  if (!salaryRunId) {
+    throw new Error('Saknar obligatoriskt fält: salaryRunId')
+  }
+
+  // Get company settings for arbetsgivare formatting
+  const { data: settings } = await ctx.supabase
+    .from('company_settings')
+    .select('org_number, entity_type')
+    .eq('company_id', ctx.companyId)
+    .single()
+
+  if (!settings?.org_number) {
+    throw new Error('Organisationsnummer saknas i företagsinställningar')
+  }
+
+  // Load salary run
+  const { data: run, error: runError } = await ctx.supabase
+    .from('salary_runs')
+    .select('*')
+    .eq('id', salaryRunId)
+    .eq('company_id', ctx.companyId)
+    .single()
+
+  if (runError || !run) {
+    throw new Error('Lönekörning hittades inte')
+  }
+
+  if (!['review', 'approved', 'paid', 'booked'].includes(run.status)) {
+    throw new Error('AGI kan bara skickas efter granskning')
+  }
+
+  // Load employees with their data
+  const { data: runEmployees } = await ctx.supabase
+    .from('salary_run_employees')
+    .select('*, employee:employees(personnummer, specification_number, f_skatt_status), line_items:salary_line_items(*)')
+    .eq('salary_run_id', salaryRunId)
+
+  if (!runEmployees || runEmployees.length === 0) {
+    throw new Error('Inga anställda i lönekörningen')
+  }
+
+  // Build employee data
+  const employeeData: AGIEmployeeData[] = runEmployees.map(sre => {
+    const emp = sre.employee as { personnummer: string; specification_number: number; f_skatt_status: string } | null
+    const lineItems = (sre.line_items || []) as Array<Record<string, unknown>>
+
+    const sumByType = (types: string[]) =>
+      lineItems
+        .filter(li => types.includes(li.item_type as string))
+        .reduce((sum, li) => sum + ((li.amount as number) || 0), 0)
+
+    return {
+      personnummer: emp?.personnummer || '',
+      specificationNumber: emp?.specification_number || 0,
+      grossSalary: sre.gross_salary,
+      taxWithheld: sre.tax_withheld,
+      avgifterBasis: sre.avgifter_basis,
+      fSkattPayment: emp?.f_skatt_status === 'f_skatt' ? sre.gross_salary : undefined,
+      benefitCar: sumByType(['benefit_car']) || undefined,
+      benefitHousing: sumByType(['benefit_housing']) || undefined,
+      benefitMeals: sumByType(['benefit_meals']) || undefined,
+      benefitOther: sumByType(['benefit_wellness', 'benefit_other']) || undefined,
+      sickDays: sre.sick_days > 0 ? sre.sick_days : undefined,
+      vabDays: sre.vab_days > 0 ? sre.vab_days : undefined,
+      parentalDays: sre.parental_days > 0 ? sre.parental_days : undefined,
+    }
+  })
+
+  // Build totals with avgifter breakdown by category
+  const avgifterByCategory: AGITotals['avgifterByCategory'] = {}
+  for (const sre of runEmployees) {
+    const dbCategory = sre.avgifter_category as string | null
+    const category = dbCategory
+      ? (dbCategory === 'reduced_65plus' ? 'reduced65plus' : dbCategory === 'vaxa_stod' ? 'standard' : dbCategory)
+      : (sre.avgifter_rate <= 0.1022 ? 'reduced65plus' : sre.avgifter_rate <= 0.2082 ? 'youth' : 'standard')
+    const cat = avgifterByCategory[category as keyof typeof avgifterByCategory] || { basis: 0, amount: 0 }
+    cat.basis += sre.avgifter_basis
+    cat.amount += sre.avgifter_amount
+    ;(avgifterByCategory as Record<string, { basis: number; amount: number }>)[category] = cat
+  }
+
+  const totals: AGITotals = {
+    totalTax: run.total_tax,
+    totalAvgifterBasis: runEmployees.reduce((s: number, e: { avgifter_basis: number }) => s + e.avgifter_basis, 0),
+    avgifterByCategory,
+  }
+
+  // Check if this is a correction
+  const { data: existingAgi } = await ctx.supabase
+    .from('agi_declarations')
+    .select('id, status')
+    .eq('company_id', ctx.companyId)
+    .eq('period_year', run.period_year)
+    .eq('period_month', run.period_month)
+    .in('status', ['submitted', 'accepted'])
+    .single()
+
+  const isCorrection = !!existingAgi
+
+  const arbetsgivare = formatRedovisare(settings.org_number, settings.entity_type)
+  const period = formatRedovisningsperiod('monthly', run.period_year, run.period_month)
+  const payload = buildAGIPayload(employeeData, totals, isCorrection)
+
+  return { arbetsgivare, period, payload, salaryRunId }
+}
+
 /**
  * Convert Skatteverket errors to appropriate HTTP responses.
  */

extensions/general/skatteverket/lib/agi-client.ts

@@ -0,0 +1,229 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { skvRequest } from './api-client'
+import type { SkatteverketAGIInlamning, SkatteverketAGIKontrollresultat } from '../types'
+
+/**
+ * Skatteverket AGI (Arbetsgivardeklaration) API client.
+ *
+ * Follows the same pattern as the Momsdeklaration API:
+ *   kontrollera → utkast → lås → (BankID signering) → inlämnat
+ *
+ * Base URL: https://api.skatteverket.se/arbetsgivardeklaration/inlamning/v1
+ *
+ * Endpoint pattern:
+ *   /arbetsgivare/{arbetsgivarregistrerad}/redovisningsperioder/{redovisningsperiod}/...
+ */
+
+const DEFAULT_AGI_API_BASE_URL =
+  'https://api.test.skatteverket.se/arbetsgivardeklaration/inlamning/v1'
+
+function getAgiApiBaseUrl(): string {
+  return process.env.SKATTEVERKET_AGI_API_BASE_URL || DEFAULT_AGI_API_BASE_URL
+}
+
+function basePath(arbetsgivare: string, period: string): string {
+  return `/arbetsgivare/${arbetsgivare}/redovisningsperioder/${period}`
+}
+
+/**
+ * Validate AGI data (dry run) without saving.
+ * Returns validation errors/warnings.
+ */
+export async function agiValidate(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string,
+  payload: SkatteverketAGIInlamning
+): Promise<{ ok: boolean; status: number; data?: SkatteverketAGIKontrollresultat; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'POST',
+    `${basePath(arbetsgivare, period)}/kontrollera`,
+    payload,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (!response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  const data = await response.json()
+  return { ok: true, status: response.status, data }
+}
+
+/**
+ * Save AGI as draft to Skatteverket's "Eget utrymme".
+ * Returns kontrollresultat and inlämningsId.
+ */
+export async function agiSaveDraft(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string,
+  payload: SkatteverketAGIInlamning
+): Promise<{ ok: boolean; status: number; data?: { inlamningId?: string; kontrollresultat?: SkatteverketAGIKontrollresultat }; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'POST',
+    `${basePath(arbetsgivare, period)}/inlamningar`,
+    payload,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (!response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  const data = await response.json()
+  return { ok: true, status: response.status, data }
+}
+
+/**
+ * Get a specific AGI submission.
+ */
+export async function agiGetSubmission(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string,
+  inlamningId: string
+): Promise<{ ok: boolean; status: number; data?: unknown; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'GET',
+    `${basePath(arbetsgivare, period)}/inlamningar/${inlamningId}`,
+    undefined,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (response.status === 404) {
+    return { ok: true, status: 404, data: null }
+  }
+
+  if (!response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  const data = await response.json()
+  return { ok: true, status: response.status, data }
+}
+
+/**
+ * Delete a draft AGI submission.
+ */
+export async function agiDeleteDraft(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string,
+  inlamningId: string
+): Promise<{ ok: boolean; status: number; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'DELETE',
+    `${basePath(arbetsgivare, period)}/inlamningar/${inlamningId}`,
+    undefined,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (response.status !== 204 && !response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  return { ok: true, status: response.status }
+}
+
+/**
+ * Lock the reporting period for signing.
+ * Returns a signeringslänk for BankID signing on Skatteverket's site.
+ */
+export async function agiLockPeriod(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string
+): Promise<{ ok: boolean; status: number; data?: { signeringslank?: string }; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'PUT',
+    `${basePath(arbetsgivare, period)}/las`,
+    undefined,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (!response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  const data = await response.json()
+  return { ok: true, status: response.status, data }
+}
+
+/**
+ * Unlock a locked reporting period (cancel signing).
+ */
+export async function agiUnlockPeriod(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string
+): Promise<{ ok: boolean; status: number; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'DELETE',
+    `${basePath(arbetsgivare, period)}/las`,
+    undefined,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (response.status !== 204 && !response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  return { ok: true, status: response.status }
+}
+
+/**
+ * Fetch submitted AGI (after signing).
+ * Returns kvittensnummer and submission timestamp.
+ */
+export async function agiGetSubmitted(
+  supabase: SupabaseClient,
+  userId: string,
+  arbetsgivare: string,
+  period: string
+): Promise<{ ok: boolean; status: number; data?: { kvittensnummer?: string; tidpunkt?: string; signerare?: string } | null; error?: string }> {
+  const response = await skvRequest(
+    supabase,
+    userId,
+    'GET',
+    `${basePath(arbetsgivare, period)}/inlamnat`,
+    undefined,
+    { baseUrl: getAgiApiBaseUrl() }
+  )
+
+  if (response.status === 404) {
+    return { ok: true, status: 404, data: null }
+  }
+
+  if (!response.ok) {
+    const text = await response.text()
+    return { ok: false, status: response.status, error: text }
+  }
+
+  const data = await response.json()
+  return { ok: true, status: response.status, data }
+}

extensions/general/skatteverket/lib/agi-mappers.ts

@@ -0,0 +1,93 @@
+import type { AGIEmployeeData, AGITotals } from '@/lib/salary/agi/xml-generator'
+import type { SkatteverketAGIInlamning, SkatteverketHuvuduppgift, SkatteverketIndividuppgift } from '../types'
+import { decryptPersonnummer } from '@/lib/salary/personnummer'
+
+// Re-export shared formatting utilities
+export { formatRedovisare, formatRedovisningsperiod } from '@/lib/skatteverket/format'
+
+/**
+ * Convert gnubok salary run data to Skatteverket AGI JSON payload.
+ *
+ * JSON property names are derived from Skatteverket's XML element names,
+ * following the same camelCase convention as the Momsdeklaration API.
+ * The exact names should be verified against the RAML spec on Utvecklarportalen.
+ *
+ * CRITICAL: FK570 (specifikationsnummer) must stay consistent per employee.
+ * Using a different number creates a new record instead of a correction.
+ */
+export function buildAGIPayload(
+  employees: AGIEmployeeData[],
+  totals: AGITotals,
+  isCorrection: boolean = false
+): SkatteverketAGIInlamning {
+  const huvuduppgift = buildHuvuduppgift(totals)
+  const individuppgifter = employees.map(emp => buildIndividuppgift(emp))
+
+  return {
+    rattelse: isCorrection,
+    huvuduppgift,
+    individuppgifter,
+  }
+}
+
+function buildHuvuduppgift(totals: AGITotals): SkatteverketHuvuduppgift {
+  const result: SkatteverketHuvuduppgift = {}
+
+  if (totals.totalTax > 0) {
+    result.avdragenSkatt = Math.round(totals.totalTax)
+  }
+  if (totals.totalAvgifterBasis > 0) {
+    result.summaArbetsgivaravgifterUnderlag = Math.round(totals.totalAvgifterBasis)
+  }
+
+  // Avgifter by category (rutor 060-062)
+  if (totals.avgifterByCategory.standard) {
+    result.avgifterUnderlagStandard = Math.round(totals.avgifterByCategory.standard.basis)
+  }
+  if (totals.avgifterByCategory.reduced65plus) {
+    result.avgifterUnderlagAlderspension = Math.round(totals.avgifterByCategory.reduced65plus.basis)
+  }
+  if (totals.avgifterByCategory.youth) {
+    result.avgifterUnderlagUngdom = Math.round(totals.avgifterByCategory.youth.basis)
+  }
+
+  return result
+}
+
+function buildIndividuppgift(emp: AGIEmployeeData): SkatteverketIndividuppgift {
+  // Decrypt personnummer — must be plaintext for Skatteverket
+  let personnummer: string
+  try {
+    personnummer = decryptPersonnummer(emp.personnummer)
+  } catch {
+    throw new Error(
+      `Kunde inte dekryptera personnummer för anställd med FK570=${emp.specificationNumber}. ` +
+      'AGI kan inte skickas utan giltigt personnummer.'
+    )
+  }
+
+  const result: SkatteverketIndividuppgift = {
+    personnummer,
+    specifikationsnummer: emp.specificationNumber,
+  }
+
+  // Only include non-zero values (Skatteverket treats absent fields as 0)
+  if (emp.grossSalary > 0) result.kontantBruttoloen = Math.round(emp.grossSalary)
+  if (emp.taxWithheld > 0) result.avdragenSkatt = Math.round(emp.taxWithheld)
+  if (emp.avgifterBasis > 0) result.underlagArbetsgivaravgifter = Math.round(emp.avgifterBasis)
+  if (emp.fSkattPayment && emp.fSkattPayment > 0) result.ersattningFSkatt = Math.round(emp.fSkattPayment)
+
+  // Benefits (rutor 012-019)
+  if (emp.benefitCar && emp.benefitCar > 0) result.formanBil = Math.round(emp.benefitCar)
+  if (emp.benefitFuel && emp.benefitFuel > 0) result.formanDrivmedel = Math.round(emp.benefitFuel)
+  if (emp.benefitHousing && emp.benefitHousing > 0) result.formanBostad = Math.round(emp.benefitHousing)
+  if (emp.benefitMeals && emp.benefitMeals > 0) result.formanKost = Math.round(emp.benefitMeals)
+  if (emp.benefitOther && emp.benefitOther > 0) result.formanOvrigt = Math.round(emp.benefitOther)
+
+  // Absence fields (from 2025)
+  if (emp.sickDays && emp.sickDays > 0) result.sjukfranvaroDagar = Math.round(emp.sickDays)
+  if (emp.vabDays && emp.vabDays > 0) result.vabDagar = Math.round(emp.vabDays)
+  if (emp.parentalDays && emp.parentalDays > 0) result.foraldraledigDagar = Math.round(emp.parentalDays)
+
+  return result
+}

extensions/general/skatteverket/lib/api-client.ts

@@ -111,13 +111,14 @@ export async function skvRequest(
   userId: string,
   method: string,
   path: string,
-  body?: unknown
+  body?: unknown,
+  options?: { baseUrl?: string }
 ): Promise<Response> {
   const accessToken = await getValidToken(supabase, userId)
 
   await enforceRateLimit()
 
-  const url = `${getApiBaseUrl()}${path}`
+  const url = `${options?.baseUrl || getApiBaseUrl()}${path}`
   const headers: Record<string, string> = {
     'Authorization': `Bearer ${accessToken}`,
     'Client_Id': getApiGwClientId(),

extensions/general/skatteverket/types.ts

@@ -84,6 +84,72 @@ export type DeclarationStatus =
   | 'signed'
   | 'decided'
 
+// ── AGI (Arbetsgivardeklaration) types ──────────────────────────
+
+/**
+ * AGI submission payload — sent to Skatteverket inlämning API.
+ *
+ * JSON property names follow the same camelCase convention as the
+ * Momsdeklaration API. Derived from Skatteverket's XML element names
+ * and FK field codes. Verify against the RAML spec on Utvecklarportalen.
+ */
+export interface SkatteverketAGIInlamning {
+  rattelse: boolean
+  huvuduppgift: SkatteverketHuvuduppgift
+  individuppgifter: SkatteverketIndividuppgift[]
+}
+
+/** Employer-level totals (Huvuduppgift) */
+export interface SkatteverketHuvuduppgift {
+  /** Ruta 001: Total avdragen skatt */
+  avdragenSkatt?: number
+  /** Ruta 020: Total underlag arbetsgivaravgifter */
+  summaArbetsgivaravgifterUnderlag?: number
+  /** Ruta 060: Avgifter — standard rate (31.42%) */
+  avgifterUnderlagStandard?: number
+  /** Ruta 061: Avgifter — ålderspension only (10.21%, 67+ from 2026) */
+  avgifterUnderlagAlderspension?: number
+  /** Ruta 062: Avgifter — youth rate (20.81%, ages 19-23, Apr 2026–Sep 2027) */
+  avgifterUnderlagUngdom?: number
+}
+
+/** Per-employee data (Individuppgift) */
+export interface SkatteverketIndividuppgift {
+  /** FK215: Personnummer/samordningsnummer (12 digits, plaintext) */
+  personnummer: string
+  /** FK570: Specifikationsnummer — MUST stay consistent per employee */
+  specifikationsnummer: number
+  /** Ruta 011: Kontant bruttolön */
+  kontantBruttoloen?: number
+  /** Ruta 001: Avdragen skatt */
+  avdragenSkatt?: number
+  /** Ruta 012: Förmån bil */
+  formanBil?: number
+  /** Ruta 013: Förmån drivmedel */
+  formanDrivmedel?: number
+  /** Ruta 014: Förmån bostad */
+  formanBostad?: number
+  /** Ruta 015: Förmån kost */
+  formanKost?: number
+  /** Ruta 019: Förmån övrigt */
+  formanOvrigt?: number
+  /** Ruta 020: Underlag arbetsgivaravgifter */
+  underlagArbetsgivaravgifter?: number
+  /** Ruta 131: Ersättning till F-skatt holder */
+  ersattningFSkatt?: number
+  /** FK821: Sjukfrånvaro dagar */
+  sjukfranvaroDagar?: number
+  /** FK822: VAB dagar */
+  vabDagar?: number
+  /** FK823: Föräldraledighet dagar */
+  foraldraledigDagar?: number
+}
+
+/** AGI validation result from Skatteverket /kontrollera */
+export interface SkatteverketAGIKontrollresultat {
+  kontroller?: SkatteverketKontroll[]
+}
+
 export interface SkatteverketSubmission {
   id: string
   user_id: string

lib/api/schemas.ts

@@ -636,7 +636,8 @@ export const SalaryLineItemTypeSchema = z.enum([
   'correction', 'other',
 ])
 
-export const CreateEmployeeSchema = z.object({
+// Base employee object (no refinements — safe for .partial())
+const EmployeeSchemaBase = z.object({
   first_name: z.string().min(1).max(200),
   last_name: z.string().min(1).max(200),
   personnummer: z.string().regex(/^\d{12}$/, 'Personnummer måste vara 12 siffror (ÅÅÅÅMMDDNNNN)'),
@@ -667,7 +668,75 @@ export const CreateEmployeeSchema = z.object({
   vaxa_stod_end: isoDate.optional(),
 })
 
-export const UpdateEmployeeSchema = CreateEmployeeSchema.partial()
+export const CreateEmployeeSchema = EmployeeSchemaBase.superRefine((data, ctx) => {
+  // Salary amount required based on salary_type
+  if (data.salary_type === 'monthly' && (data.monthly_salary === undefined || data.monthly_salary === null || data.monthly_salary <= 0)) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Månadslön krävs och måste vara större än 0 för månadslöneform',
+      path: ['monthly_salary'],
+    })
+  }
+  if (data.salary_type === 'hourly' && (data.hourly_rate === undefined || data.hourly_rate === null || data.hourly_rate <= 0)) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Timlön krävs och måste vara större än 0 för timlöneform',
+      path: ['hourly_rate'],
+    })
+  }
+
+  // Tax table required for A-skatt employees (not sidoinkomst)
+  if (data.f_skatt_status === 'a_skatt' && !data.is_sidoinkomst && !data.tax_table_number) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Skattetabell krävs för A-skatt anställda (baseras på folkbokföringskommun)',
+      path: ['tax_table_number'],
+    })
+  }
+
+  // Tax municipality recommended when tax table is set
+  if (data.tax_table_number && !data.tax_municipality) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Folkbokföringskommun bör anges för att dokumentera skattetabellens underlag',
+      path: ['tax_municipality'],
+    })
+  }
+})
+
+export const UpdateEmployeeSchema = EmployeeSchemaBase.partial().superRefine((data, ctx) => {
+  // Only validate salary when salary_type is being changed in this update
+  if (data.salary_type === 'monthly' && data.monthly_salary !== undefined && data.monthly_salary <= 0) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Månadslön måste vara större än 0 för månadslöneform',
+      path: ['monthly_salary'],
+    })
+  }
+  if (data.salary_type === 'hourly' && data.hourly_rate !== undefined && data.hourly_rate <= 0) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Timlön måste vara större än 0 för timlöneform',
+      path: ['hourly_rate'],
+    })
+  }
+
+  // If setting salary_type, require the corresponding salary field
+  if (data.salary_type === 'monthly' && !('monthly_salary' in data)) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Månadslön måste anges vid byte till månadslöneform',
+      path: ['monthly_salary'],
+    })
+  }
+  if (data.salary_type === 'hourly' && !('hourly_rate' in data)) {
+    ctx.addIssue({
+      code: z.ZodIssueCode.custom,
+      message: 'Timlön måste anges vid byte till timlöneform',
+      path: ['hourly_rate'],
+    })
+  }
+})
 
 export const CreateSalaryRunSchema = z.object({
   period_year: z.number().int().min(2020).max(2100),

lib/events/types.ts

@@ -79,6 +79,7 @@ export type CoreEvent =
   | { type: 'salary_run.approved'; payload: { salaryRunId: string; approvedBy: string; userId: string; companyId: string } }
   | { type: 'salary_run.booked'; payload: { salaryRunId: string; entryIds: string[]; userId: string; companyId: string } }
   | { type: 'agi.generated'; payload: { agiId: string; periodYear: number; periodMonth: number; userId: string; companyId: string } }
+  | { type: 'agi.submitted'; payload: { salaryRunId: string; periodYear: number; periodMonth: number; userId: string; companyId: string } }
   // Company & account lifecycle
   | { type: 'company.deleted'; payload: { companyId: string; userId: string; archivedAt: string } }
   | { type: 'account.deleted'; payload: { userId: string; deletedAt: string } }