Jakob WennbergandClaude Opus 4.8
c74b19df1b
* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances
Two related fixes to bank reconciliation correctness:
1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
an existing voucher previously advanced only the invoice — the bank
transaction that paid it kept sitting in the Transactions inbox with a null
journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
links the bank transaction to the same verifikat when exactly one unbooked
line matches it. Best-effort and post-commit: a failure here never fails the
link. The result surfaces reconciledTransactionId; the inbox row leaves the
list and the UI shows link_success_tx_reconciled.
2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
matching RPCs identify a cash account's ingående balans solely by
journal_entries.source_type='opening_balance'. Companies migrated from other
systems often booked the bank IB as an ordinary voucher (source_type
'import' or 'manual'), so it was never excluded and surfaced as a phantom
reconciliation difference equal to the opening balance. Adds:
- migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
immutability trigger plus a SECURITY DEFINER RPC that validates the entry
(balance-sheet lines only, dated on a fiscal-period boundary), flips the
source_type, and writes an audit row — no blanket data sweep.
- POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
- BankReconciliationView action to trigger it from the IB diff.
The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.
Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
* chore: rebrand gnubok → Accounted and prune swarm agent skills
Product rebrand and skills housekeeping. No runtime behaviour change.
Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).
Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
---------
Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
123 lines
6.9 KiB
TypeScript
123 lines
6.9 KiB
TypeScript
import type { Skill } from './types'
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const body = `# Monthly Payroll — Accounted
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Salary run + AGI filing for one calendar month.
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## When to use
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- "Run payroll for [month]"
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- "Lönekörning [månad]"
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- "Generate AGI"
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- Once per month, **before payment_date**
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## Statutory deadlines
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- **AGI (arbetsgivardeklaration):** 12th of the **next month** (17th in January and August). E.g. payroll for March → file AGI by 12 April.
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- **Skatt + sociala avgifter payment:** same deadline as AGI.
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- Skattekontot must be in funds by deadline (SFL 62 kap. 3 §).
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## Workflow
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### Step 1 — Verify employees are set up
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\`gnubok_list_employees\` returns all active employees. For each, the system needs:
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- **Personnummer** (last 4 stored, full encrypted)
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- **monthly_salary** (or hourly_rate + estimated hours)
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- **employment_degree** (1–100 %)
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- **tax_table_number** + **tax_column** (skattetabell + kolumn from Skatteverket)
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- **employment_type** (\`tjänsteman\`, \`arbetare\`, etc.) — drives BAS account choice (7210 vs 7010)
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If anything is missing, the user fixes it in the web UI before running payroll.
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### Step 2 — Create the salary run
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\`gnubok_create_salary_run({ period_year, period_month, payment_date })\`
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- Creates a \`salary_runs\` row with status \`draft\`
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- Adds **all active employees** with their base salary line (item_type \`monthly_salary\` or \`hourly_salary\`)
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- Returns the run ID + employee count
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- Idempotent on \`(company_id, period_year, period_month)\` — re-calling errors with "Salary run already exists for this period"
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### Step 3 — Add OB-tillägg, traktamente, förmåner (if any)
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Variable lines (overtime, weekend supplement, milage, traktamente, förmåner) are added in the web UI per-employee. There's no MCP tool yet for these — guide the user there.
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### Step 4 — Calculate
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\`gnubok_calculate_salary_run({ salary_run_id })\`. Computes per employee:
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- **Bruttolön** (gross): sum of taxable salary lines
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- **Skatteavdrag**: tax-table lookup (skattetabell + kolumn → table column for the gross level)
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- **Nettolön** (net): bruttolön − skatteavdrag
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- **Sociala avgifter (arbetsgivaravgifter)**: 31.42 % of bruttolön (standard 2025). Reduced rates apply to specific age groups — always check the current statutory rates before relying on these:
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- **Born 1937 or earlier**: **0 %** — no avgifter at all (oldest cohort, never paid into the modern pension system). Easy to miss; the BAS journal entries for 7510/2730 simply don't apply for these employees.
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- **Age 66+ on 1 January of the income year (67+ from income year 2026)**: 10.21 % (only ålderspensionsavgift). The threshold rises with the riktålder; verify the cohort year for the current run rather than hard-coding a birth year.
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- **växa-stöd / temporary youth reduction**: ages 19–23, salary ≤ 25 000 SEK/month, capped duration. The exact rate and window vary year-over-year (e.g. 20.81 % during 1 Apr 2026 – 30 Sep 2027 per Prop. 2025/26:34) — confirm against Skatteverket's current published table before applying.
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- **Semesterlöneskuld** (vacation accrual): 12 % of bruttolön (default). Booked monthly to 2920.
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- **Förmåner** (benefits): employer-paid taxable amounts (bilförmån, kostförmån, etc.) — added to skattegrundande lön but not to nettolön payment.
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Errors at this stage usually mean missing tax-table data — fall back to \`getDefaultTaxColumn(personnummer, year)\` heuristics or prompt user.
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### Step 5 — Review
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\`gnubok_get_salary_run({ salary_run_id })\` — full breakdown including \`calculation_breakdown\` showing step-by-step formulas. The user reviews per-employee in web UI.
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\`gnubok_get_salary_journal({ year })\` — annual rollup for sanity check.
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### Step 6 — Approve & book (web UI)
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The user marks the run \`approved\` → \`paid\` → \`booked\` in the web UI. Booking creates the JE:
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- Debit **7210** (lön tjänstemän) or **7010** (lön arbetare): bruttolön
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- Debit **7510** (sociala avgifter): \`avgift_base × applicable_rate\` — **per employee**, using the rate from Step 4 (default 31.42 %, or a reduced rate when applicable: 10.21 % for 66+, växa-stöd, etc.)
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- Credit **2710** (källskatt): skatteavdrag
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- Credit **2730** (lagstadgade arbetsgivaravgifter): same amount as the 7510 debit (the avgift cost is the same number as the avgift liability)
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- Credit **2920** (semesterlöneskuld): 12 % × bruttolön (debit 7290 to balance)
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- Credit **1930** (bank): nettolön (when paid)
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When a run mixes full-rate and reduced-rate employees, the 7510/2730 lines are summed across all employees — the *total* avgift line equals \`Σ(per-employee avgift_base × per-employee rate)\`, **not** \`Σ bruttolön × 31.42 %\`. \`gnubok_calculate_salary_run\` already does this aggregation.
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### Step 7 — Generate AGI
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\`gnubok_generate_agi({ salary_run_id })\`. Run must be in \`review\`/\`approved\`/\`paid\`/\`booked\` status (past draft).
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Returns \`{ message, period, employee_count, download_url }\`. The XML conforms to Skatteverket's AGI format and is stored 7 years per BFL. Download from \`/api/salary/runs/{id}/agi/xml\` and upload to Skatteverket e-tjänst.
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## Critical rules
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- **Skatteavdrag is mandatory.** Never pay gross. Skatteverket charges 100% penalty for missing avdrag.
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- **Sociala avgifter are 31.42 % even if salary is in EUR.** Convert to SEK at payment date for the avgift base.
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- **Semesterlöneskuld** must be reserved monthly, not at year-end. 2920 grows by 12 % of every month's bruttolön.
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- **Förmånsbeskattning** (benefit tax) is required even if not in cash. Bilförmån, kostförmån, sjukvårdsförsäkring all count.
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- **Karensavdrag** (sick day deduction): first day of sickness is generally without pay; 80 % from day 2. Specific rules — fall through to \`swedish-payroll\` reference if unsure.
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## Common errors
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- **Run already exists**: idempotency on (company, year, month). Find the existing run with \`gnubok_get_salary_run\`.
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- **Tax table column wrong**: defaults to column 1 if not set, which is too high for most employees. Fix on employee record.
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- **AGI before booking**: works (status check is past-draft, not booked) — but you should book first so the JE matches what AGI reports.
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## Tools
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- \`gnubok_list_employees\` — verify setup
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- \`gnubok_create_salary_run\` — stage new monthly run
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- \`gnubok_calculate_salary_run\` — compute tax + avgifter + accrual
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- \`gnubok_get_salary_run\` — review breakdown
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- \`gnubok_get_salary_journal\` — annual rollup
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- \`gnubok_generate_agi\` — produce AGI XML for filing
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`
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export const payrollMonthlySkill: Skill = {
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slug: 'payroll-monthly',
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name: 'Monthly Payroll',
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summary: 'Monthly salary run + AGI: employee setup, calculation, sociala avgifter, semesterlöneskuld, booking, AGI XML.',
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tags: ['monthly', 'payroll', 'agi', 'compliance'],
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body,
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tier: 'workflow',
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// Only relevant when the company actually has employees. EF without payroll
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// (most sole traders) shouldn't see this in the discovery list.
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applicability: { entity_type: 'both', requires: ['employees'] },
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}
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