* 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>
445 lines
16 KiB
TypeScript
445 lines
16 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import type { PayrollConfig } from './payroll-config'
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import {
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calculateVabDeduction,
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calculateParentalLeaveDeduction,
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} from './absence-calculator'
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/**
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* Derive payroll line items from per-day absence records.
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*
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* Why this lives outside the existing absence-calculator: those formulas
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* still take `sickDays: number`. They cannot determine sjuklöneperiod
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* boundaries, återinsjuknande, or högriskskydd — those depend on actual
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* dates, which now live in `salary_absence_days`. This module is the
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* bridge: it walks the per-day records and emits correctly-classified
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* line items.
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*
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* Swedish payroll rules implemented:
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* - **Sjuklöneperiod** (Sjuklönelagen) = first sick day → calendar-day 14.
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* Day 1 is karensavdrag (one per period). Days 2–14 are sjuklön at 80%.
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* Day 15+ is Försäkringskassan; employer pays nothing but must report.
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* - **Återinsjuknande**: if the next sick day is within 5 calendar days of
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* the previous sjuklöneperiod's last day, both merge — no new karens.
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* - **Allmänt högriskskydd**: max 10 karensavdrag per rolling 12-month
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* window (inclusive of the new one). The 11th is suppressed.
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*
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* For VAB and parental leave, days are aggregated within the pay period and
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* forwarded to the existing calculators with YTD context.
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*/
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export type AbsenceType =
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| 'sick'
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| 'vab'
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| 'parental'
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| 'pregnancy'
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| 'care_relative'
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| 'study'
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| 'unpaid_leave'
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| 'other_leave'
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export interface AbsenceDay {
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absence_date: string // YYYY-MM-DD
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absence_type: AbsenceType
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hours: number
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}
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export interface DerivedLineItem {
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item_type: 'sick_karens' | 'sick_day2_14' | 'sick_day15_plus' | 'vab' | 'parental_leave' | 'unpaid_leave'
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description: string
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quantity: number
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amount: number
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is_taxable: boolean
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is_avgift_basis: boolean
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is_vacation_basis: boolean
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is_gross_deduction: boolean
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}
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export interface AggregatedCounts {
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sickDays: number
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vabDays: number
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parentalDays: number
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unpaidLeaveDays: number
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}
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export interface DeriveResult {
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lineItems: DerivedLineItem[]
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aggregated: AggregatedCounts
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/** At least one sick day in the pay period fell on segment day 15+ (Försäkringskassan reporting required). */
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flagFkReporting: boolean
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/** At least one segment passed day 8 in the period (läkarintyg expected). */
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flagLakarintyg: boolean
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}
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interface SjukloneperiodSegment {
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startDate: string
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endDate: string
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/** Number of *sick days* in this merged segment (not calendar days). */
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sickDayCount: number
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/** True if this segment is the continuation of a prior segment via
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* återinsjuknande (gap 1–5 calendar days). No new karensavdrag. */
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isAterinsjuknande: boolean
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}
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const ONE_DAY_MS = 24 * 60 * 60 * 1000
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function dateOnly(s: string): Date {
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return new Date(`${s}T00:00:00Z`)
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}
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function daysBetween(a: string, b: string): number {
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return Math.round((dateOnly(b).getTime() - dateOnly(a).getTime()) / ONE_DAY_MS)
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}
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function addDays(d: string, n: number): string {
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const t = new Date(dateOnly(d).getTime() + n * ONE_DAY_MS)
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return t.toISOString().slice(0, 10)
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}
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/**
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* Walk the (sorted ascending) sick dates and merge them into sjuklöneperioder
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* using the SjLL återinsjuknande rule: gap of 1–5 calendar days = same
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* period continues; gap ≥ 6 = new period.
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*/
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export function buildSjukloneperioder(sickDates: string[]): SjukloneperiodSegment[] {
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if (sickDates.length === 0) return []
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const sorted = [...new Set(sickDates)].sort()
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const segments: SjukloneperiodSegment[] = []
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let startDate = sorted[0]
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let endDate = sorted[0]
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let count = 1
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const flush = (gapToNext: number | null) => {
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segments.push({
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startDate,
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endDate,
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sickDayCount: count,
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// The *first* segment is never återinsjuknande (no prior period).
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// For subsequent segments, this flag is set below when starting a new one.
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isAterinsjuknande: false,
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})
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void gapToNext
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}
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for (let i = 1; i < sorted.length; i++) {
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const date = sorted[i]
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const gap = daysBetween(endDate, date)
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if (gap === 0) continue
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if (gap >= 1 && gap <= 5) {
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// Within 5 calendar days — same period (contiguous OR återinsjuknande)
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endDate = date
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count += 1
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continue
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}
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// gap > 5 — close current segment, start new one
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flush(gap)
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startDate = date
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endDate = date
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count = 1
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}
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flush(null)
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// Annotate isAterinsjuknande based on inter-segment gap (only meaningful if
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// the gap from prior segment's end to this segment's start is 1–5 days,
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// which the merge logic above already excludes — so this stays false. The
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// återinsjuknande logic is fully captured by the merge above; we keep the
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// flag for caller introspection if they pass in pre-segmented data.)
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return segments
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}
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export interface DeriveInput {
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monthlySalary: number
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payrollConfig: PayrollConfig
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/** Absence rows in the pay period being calculated. */
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periodDays: AbsenceDay[]
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/** All sick dates in the prior 12 months (excluding the period). Needed
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* to merge segments across pay periods (a period that started in the
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* previous month already consumed some of the 14-day window) and to
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* count karensavdrag for högriskskydd. */
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lookbackSickDates: string[]
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/** Year-to-date VAB days for this employee, excluding the current period. */
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vabDaysYtd: number
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/** Parental leave days in the current pregnancy window (best-effort:
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* defaults to calendar-year aggregate). */
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parentalDaysPregnancyYtd: number
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}
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export function deriveAbsenceLineItems(input: DeriveInput): DeriveResult {
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const { monthlySalary, payrollConfig, periodDays } = input
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const lineItems: DerivedLineItem[] = []
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const r = (x: number) => Math.round(x * 100) / 100
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const periodSickDates = periodDays
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.filter(d => d.absence_type === 'sick')
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.map(d => d.absence_date)
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const vabDays = periodDays.filter(d => d.absence_type === 'vab')
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const parentalDays = periodDays.filter(d => d.absence_type === 'parental')
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const unpaidLeaveDays = periodDays.filter(d => d.absence_type === 'unpaid_leave')
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let flagFkReporting = false
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let flagLakarintyg = false
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if (periodSickDates.length > 0) {
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const periodMin = periodSickDates[0]
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// Build segments over (lookback ∪ period). Segments may straddle the
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// boundary; we need the full picture to classify each period day's
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// index within its segment.
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const allSickDates = [...input.lookbackSickDates, ...periodSickDates]
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const segments = buildSjukloneperioder(allSickDates)
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// Allmänt högriskskydd (Sjuklönelagen 11§): from the 11th sjuklöneperiod
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// within a rolling 12-month window, no karensavdrag is made.
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//
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// Interpretation: we count *sjuklöneperioder* in the lookback window. The
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// law's phrasing — "från och med den 11:e sjukperioden under en
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// tolvmånadersperiod görs inget karensavdrag" — keys the cap to the
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// period count. An alternative reading is that cap-suppressed periods
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// shouldn't count toward future windows (only periods that actually
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// had karens deducted). That requires persisting per-period karens-
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// deduction state, which Accounted doesn't yet do. The period-count
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// reading can over-suppress karens for an employee who hits the cap
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// repeatedly — softer error than the opposite.
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//
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// TODO: persist per-period karens deduction state if the period-count
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// reading produces complaints in the field.
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const cap = payrollConfig.maxKarensavdragPerYear ?? 10
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const cutoff = addDays(periodMin, -365)
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const lookbackOnlySegments = buildSjukloneperioder(
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input.lookbackSickDates.filter(d => d >= cutoff),
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)
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let karensInWindow = lookbackOnlySegments.length
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const dailyRate = r(monthlySalary / 21)
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const weeklyRate = r(monthlySalary * 12 / 52 * payrollConfig.sjuklonRate)
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const karensAmount = r(weeklyRate * payrollConfig.karensavdragFactor)
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let day2_14CountTotal = 0
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let day15PlusCountTotal = 0
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// Walk each segment that touches the period.
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for (const seg of segments) {
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// Skip segments that don't touch the period at all.
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if (seg.endDate < periodMin) continue
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if (seg.startDate > periodSickDates[periodSickDates.length - 1]) continue
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const segmentStartsInPeriod = seg.startDate >= periodMin
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// Karens for the segment? Day 1 of segment, only if it starts in this
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// period and the högriskskydd cap isn't hit. (If the segment started
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// in a prior pay period, the karens was already booked there; nothing
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// to emit here.)
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if (segmentStartsInPeriod) {
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if (karensInWindow < cap) {
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lineItems.push({
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item_type: 'sick_karens',
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description: `Karensavdrag (${seg.startDate})`,
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quantity: 1,
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amount: -karensAmount,
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is_taxable: true,
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is_avgift_basis: true,
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is_vacation_basis: false,
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is_gross_deduction: true,
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})
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karensInWindow += 1
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} else {
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// Suppressed by allmänt högriskskydd. The employee keeps day-1 pay
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// (no karens deduction). Day 1 still consumed from the 14-day
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// window but treated as paid normal — emit nothing for it.
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}
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}
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// Classify each *period* sick day in this segment by its segment day
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// index (calendar days from segment start, 1-based).
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for (const d of periodSickDates) {
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if (d < seg.startDate || d > seg.endDate) continue
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const segDayIndex = daysBetween(seg.startDate, d) + 1
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if (segDayIndex === 1 && segmentStartsInPeriod) {
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// already accounted for as karens (or suppressed); skip
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continue
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}
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if (segDayIndex >= 2 && segDayIndex <= 14) {
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day2_14CountTotal += 1
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if (segDayIndex >= 8) flagLakarintyg = true
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} else if (segDayIndex >= 15) {
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day15PlusCountTotal += 1
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flagFkReporting = true
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}
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}
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}
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if (day2_14CountTotal > 0) {
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const lostPay = r(dailyRate * day2_14CountTotal)
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const sjuklon = r(dailyRate * payrollConfig.sjuklonRate * day2_14CountTotal)
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lineItems.push({
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item_type: 'sick_day2_14',
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description: `Sjuklön dag 2–14 (${day2_14CountTotal} dagar)`,
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quantity: day2_14CountTotal,
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// Net deduction vs full pay = lostPay - sjuklon (employer pays 80%).
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amount: -(lostPay - sjuklon),
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is_taxable: true,
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is_avgift_basis: true,
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is_vacation_basis: true,
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is_gross_deduction: true,
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})
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}
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if (day15PlusCountTotal > 0) {
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const lostPay = r(dailyRate * day15PlusCountTotal)
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lineItems.push({
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item_type: 'sick_day15_plus',
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description: `Sjukfrånvaro dag 15+ (FK) (${day15PlusCountTotal} dagar)`,
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quantity: day15PlusCountTotal,
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// Employer pays nothing — full daily rate deducted.
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amount: -lostPay,
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is_taxable: true,
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is_avgift_basis: false,
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is_vacation_basis: false,
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is_gross_deduction: true,
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})
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}
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}
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// ── VAB ────────────────────────────────────────────────────────────────
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const vabCount = vabDays.length
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if (vabCount > 0) {
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const vab = calculateVabDeduction(monthlySalary, vabCount, input.vabDaysYtd)
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lineItems.push({
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item_type: 'vab',
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description: `VAB (${vabCount} dagar)`,
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quantity: vabCount,
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amount: -vab.deduction,
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is_taxable: true,
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is_avgift_basis: true,
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is_vacation_basis: vab.semesterGrundande,
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is_gross_deduction: true,
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})
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}
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// ── Parental leave ─────────────────────────────────────────────────────
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const parentalCount = parentalDays.length
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if (parentalCount > 0) {
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const parental = calculateParentalLeaveDeduction(
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monthlySalary,
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parentalCount,
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input.parentalDaysPregnancyYtd,
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)
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lineItems.push({
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item_type: 'parental_leave',
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description: `Föräldraledighet (${parentalCount} dagar)`,
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quantity: parentalCount,
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amount: -parental.deduction,
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is_taxable: true,
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is_avgift_basis: true,
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is_vacation_basis: parental.semesterGrundande,
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is_gross_deduction: true,
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})
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}
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// ── Unpaid leave (tjänstledighet utan lön) ─────────────────────────────
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// Each day reduces gross pay by one daily rate (monthlySalary / 21 — same
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// convention used elsewhere in the engine). Not semestergrundande per SemL
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// 17 § (only paid leave types accrue vacation).
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//
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// is_gross_deduction is deliberately false: the engine's Step 3 absence
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// sum already subtracts items whose item_type is 'unpaid_leave', so setting
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// the flag would double-count the amount in Step 4's gross_deduction sum.
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const unpaidLeaveCount = unpaidLeaveDays.length
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if (unpaidLeaveCount > 0) {
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const dailyRate = r(monthlySalary / 21)
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const deduction = r(dailyRate * unpaidLeaveCount)
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lineItems.push({
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item_type: 'unpaid_leave',
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description: `Tjänstledighet utan lön (${unpaidLeaveCount} dagar)`,
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quantity: unpaidLeaveCount,
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amount: -deduction,
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is_taxable: true,
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is_avgift_basis: true,
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is_vacation_basis: false,
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is_gross_deduction: false,
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})
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}
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return {
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lineItems,
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aggregated: {
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sickDays: periodSickDates.length,
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vabDays: vabCount,
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parentalDays: parentalCount,
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unpaidLeaveDays: unpaidLeaveCount,
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},
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flagFkReporting,
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flagLakarintyg,
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}
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}
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/**
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* Convenience: load all DB inputs and derive in one call. Used by the
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* salary calculate route.
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*/
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export async function loadAndDeriveAbsence(params: {
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supabase: SupabaseClient
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companyId: string
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employeeId: string
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monthlySalary: number
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payrollConfig: PayrollConfig
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periodStart: string
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periodEnd: string
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}): Promise<DeriveResult> {
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const { supabase, companyId, employeeId, periodStart, periodEnd } = params
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const { data: periodRows, error: periodErr } = await supabase
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.from('salary_absence_days')
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.select('absence_date, absence_type, hours')
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.eq('company_id', companyId)
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.eq('employee_id', employeeId)
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.gte('absence_date', periodStart)
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.lte('absence_date', periodEnd)
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.order('absence_date', { ascending: true })
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if (periodErr) throw new Error(`Failed to load absence days: ${periodErr.message}`)
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const periodDays = (periodRows ?? []) as AbsenceDay[]
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const lookbackStart = addDays(periodStart, -365)
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const { data: lookbackRows, error: lookbackErr } = await supabase
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.from('salary_absence_days')
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.select('absence_date')
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.eq('company_id', companyId)
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.eq('employee_id', employeeId)
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.eq('absence_type', 'sick')
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.gte('absence_date', lookbackStart)
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.lt('absence_date', periodStart)
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if (lookbackErr) throw new Error(`Failed to load absence lookback: ${lookbackErr.message}`)
|
||
const lookbackSickDates = (lookbackRows ?? []).map(r => r.absence_date as string)
|
||
|
||
const yearStart = `${periodStart.slice(0, 4)}-01-01`
|
||
const { data: vabYtd } = await supabase
|
||
.from('salary_absence_days')
|
||
.select('absence_date')
|
||
.eq('company_id', companyId)
|
||
.eq('employee_id', employeeId)
|
||
.eq('absence_type', 'vab')
|
||
.gte('absence_date', yearStart)
|
||
.lt('absence_date', periodStart)
|
||
const vabDaysYtd = vabYtd?.length ?? 0
|
||
|
||
const { data: parentalYtd } = await supabase
|
||
.from('salary_absence_days')
|
||
.select('absence_date')
|
||
.eq('company_id', companyId)
|
||
.eq('employee_id', employeeId)
|
||
.eq('absence_type', 'parental')
|
||
.gte('absence_date', yearStart)
|
||
.lt('absence_date', periodStart)
|
||
const parentalDaysPregnancyYtd = parentalYtd?.length ?? 0
|
||
|
||
return deriveAbsenceLineItems({
|
||
monthlySalary: params.monthlySalary,
|
||
payrollConfig: params.payrollConfig,
|
||
periodDays,
|
||
lookbackSickDates,
|
||
vabDaysYtd,
|
||
parentalDaysPregnancyYtd,
|
||
})
|
||
}
|