Files
accounted/lib/salary/employment-rules.ts
T
Jakob WennbergandClaude Opus 4.8 55ba66908b feat(salary): let an enskild firma employ staff while blocking owner/board payroll (#797)
An enskild firma that hires staff should get the payroll module, but its owner
or board can never be on payroll (owner compensation is egna uttag / BAS 2013,
not lön).

- Migration 20260628120000 adds the enforce_ef_no_owner_employee trigger
  (BEFORE INSERT OR UPDATE OF employment_type) as the all-paths backstop.
- lib/salary/employment-rules.ts is the app-layer mirror (forbidden set kept
  byte-identical to the trigger); getCompanyEntityType() resolves the same
  company_settings -> companies precedence.
- The two UI salary routes and the v1 POST guard before insert/update for a
  clean 400 with guidance.
- Payroll nav + Lön settings now show for any employer (aktiebolag OR
  company_settings.pays_salaries), wired through the dashboard layout.

Fixes #782.

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-06-26 15:30:03 +02:00

40 lines
1.9 KiB
TypeScript

import type { EntityType } from '@/types'
/**
* Employment policy: which employment types an entity type may put on payroll.
*
* An enskild firma is not a separate legal person from its owner, so the owner
* cannot be their own employee and cannot be paid lön — owner compensation is
* *egna uttag* (BAS 2013), booked against equity, never a salary cost. Board
* members (styrelse) are an aktiebolag concept and likewise don't exist for an
* EF. Ordinary employees (employment_type 'employee') are fully allowed for an
* EF that hires staff and book identically to an aktiebolag (7xxx + 27xx/29xx
* + 1930, never the 20xx equity accounts).
*
* This module is the application-layer mirror of the
* `enforce_ef_no_owner_employee` database trigger (the load-bearing,
* all-paths enforcement). Keep the two in sync — the forbidden set below must
* match the trigger's. See issue #782.
*/
export const EF_FORBIDDEN_EMPLOYMENT_TYPES = ['company_owner', 'board_member'] as const
/** User-facing Swedish error when an EF tries to put its owner/board on payroll. */
export const EF_OWNER_EMPLOYMENT_ERROR =
'En enskild firma kan inte ha sin ägare eller styrelse som anställd. ' +
'Som ägare tar du ut pengar via eget uttag (konto 2013), inte lön. ' +
'Lägg bara upp dina anställda (anställningstyp "employee").'
/**
* Whether `employmentType` is permitted for a company of `entityType`.
* Permissive for everything except owner/board employment on an enskild firma,
* and for unknown/empty inputs (which the schema's enum check handles).
*/
export function isEmploymentTypeAllowedForEntity(
entityType: EntityType | null | undefined,
employmentType: string | null | undefined,
): boolean {
if (entityType !== 'enskild_firma') return true
if (!employmentType) return true
return !(EF_FORBIDDEN_EMPLOYMENT_TYPES as readonly string[]).includes(employmentType)
}