Files
accounted/lib/salary/calculation-engine.ts
T
MattssonandClaude Opus 4.7 32d9978f1b Fix/chrome pdf preview csp (#572)
* feat: add option to exclude year-end closing entries in SIE export and related reports

* delete docs

* fix: allow Chrome's PDF viewer in verifikat document preview

The /api/documents/:id/inline route shipped with
`object-src 'none'` in its CSP, which blocked Chrome's built-in PDF
viewer (it renders inline PDFs via an internal <embed>). Users on
Chrome saw "Det här innehållet har blockerats" when expanding a PDF
attachment in the bookkeeping view; Firefox (PDF.js) and Edge (own
viewer) were unaffected, and JPGs worked because <img> isn't subject
to object-src.

Drops the CSP for this route to the minimum needed for embeddability:
`frame-ancestors 'self'`. X-Content-Type-Options: nosniff plus the
fixed Content-Type from the handler already block MIME confusion;
X-Frame-Options: SAMEORIGIN + frame-ancestors still block clickjacking.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(auth): add webmail deep link to email confirmation screens

Mirrors Stripe's signup UX: after asking the user to verify their email,
detect their webmail provider from the domain and show a button that
opens the inbox in a new tab. Gmail gets a from:<sender> search
pre-populated; Outlook/Yahoo/iCloud/Proton open the inbox directly.
Unknown / custom domains fall back to the existing copy.

Sender address is configurable via NEXT_PUBLIC_BRANDING_AUTH_EMAIL_FROM
(default noreply@gnubok.se) so white-label installs can match their
Supabase Auth SMTP config.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(auth): unblock first-time password set for BankID users with MFA

Supabase rejects updateUser({password}) and mfa.unenroll with "AAL2 session
is required" whenever a TOTP factor is enrolled. BankID magic-link logins
produce AAL1, and middleware skips MFA enforcement for bankid_linked users,
so they had no path to AAL2 — leaving them unable to set a backup password
or disable MFA without going through the email-recovery escape hatch.

- /api/account/password: branch on app_metadata.has_password. First-time set
  writes via service.auth.admin.updateUserById (no existing credential to
  protect, AAL2 guard does not apply). Change-password keeps the user-session
  updateUser so AAL2 still fires for credential rotation.
- /mfa/verify: accept a safeReturnTo query param and route there after
  successful verify, so step-up flows can land back where they came from.
- SecuritySettings: detect the AAL2 error from both change-password and
  mfa.unenroll and redirect through /mfa/verify?returnTo=/settings/account
  instead of toasting a dead-end error.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* Add tests and rounding utility for öre precision in bokslut calculations

- Implemented `roundOre` function for rounding SEK amounts to two decimal places, ensuring consistent monetary calculations.
- Introduced `ORE_TOLERANCE` constant for comparing rounded amounts, facilitating invariant checks in financial entries.
- Created comprehensive tests for `roundOre`, covering typical cases, edge cases, and idempotency.
- Added year-end invariants tests to verify database-level guarantees for closing entries, ensuring they balance to the öre and reject discrepancies.
- Developed end-to-end tests for the dispositions chain, validating the correctness of calculations across various scenarios.

* fix: update PDF rendering to remove Swish QR code generation and set default to disable Swish visibility

* fix: enhance security by rejecting data URIs in safeReturnTo function tests

* fix: improve rounding logic in roundOre function and add customer_type migration

* fix: add customer_type column to customers and enforce CHECK constraint

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-26 22:29:41 +02:00

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import type { PayrollConfig } from './payroll-config'
import type { TaxTableRate } from './tax-tables'
import { lookupTaxAmount, calculateJamkningTax, calculateSidoinkomstTax } from './tax-tables'
import { calculateAgeAtYearStart, decryptPersonnummer } from './personnummer'
import type { SalaryLineItemType } from '@/types'
// ============================================================
// Types
// ============================================================
export interface SalaryCalculationInput {
/** Employee data */
employmentType: 'employee' | 'company_owner' | 'board_member'
salaryType: 'monthly' | 'hourly'
monthlySalary: number
hourlyRate?: number
hoursWorked?: number
employmentDegree: number // 1-100
/** Tax */
taxTableNumber: number | null
taxColumn: number
isSidoinkomst: boolean
jamkningPercentage: number | null
jamkningValidFrom: string | null
jamkningValidTo: string | null
fSkattStatus: string
/** Age (from personnummer) */
personnummer: string // encrypted — will be decrypted for age calc
paymentDate: string
/** Vacation */
vacationRule: 'procentregeln' | 'sammaloneregeln' | 'none' | 'semesterersattning'
vacationDaysPerYear: number
semestertillaggRate: number
/** Växa-stöd */
vaxaStodEligible: boolean
vaxaStodStart: string | null
vaxaStodEnd: string | null
/** Line items */
lineItems: CalculationLineItem[]
}
export interface CalculationLineItem {
itemType: SalaryLineItemType
amount: number
isTaxable: boolean
isAvgiftBasis: boolean
isVacationBasis: boolean
isGrossDeduction: boolean
isNetDeduction: boolean
}
export interface CalculationStep {
label: string
formula: string
input: Record<string, number | string>
/** Numeric result for the step. `null` for context-only rows (e.g. avgiftskategori) that describe a rule, not a calculation. */
output: number | null
}
export interface SalaryCalculationResult {
grossSalary: number
grossDeductions: number
benefitValues: number
taxableIncome: number
taxWithheld: number
netDeductions: number
netSalary: number
avgifterRate: number
avgifterAmount: number
avgifterBasis: number
avgifterCategory: AvgifterCalculation['category']
vacationAccrual: number
vacationAccrualAvgifter: number
/** Semesterersättning paid out directly (vacation_rule = 'semesterersattning'). 0 otherwise. */
vacationCompensation: number
totalEmployerCost: number
steps: CalculationStep[]
}
export interface AvgifterCalculation {
rate: number
amount: number
basis: number
category: 'standard' | 'reduced_65plus' | 'youth' | 'vaxa_stod' | 'exempt'
steps: CalculationStep[]
}
// ============================================================
// Rounding / formatting helpers
// ============================================================
function r(x: number): number {
return Math.round(x * 100) / 100
}
/**
* Sum vacation-basis line items that ADD to base salary (overtime, bonus,
* etc). Excludes monthly_salary/hourly_salary because those line items mirror
* the engine's own baseSalary computation — counting them would double the
* vacation basis.
*/
function vacationBasisAdditions(lineItems: CalculationLineItem[]): number {
return lineItems
.filter(li => li.isVacationBasis)
.filter(li => li.itemType !== 'monthly_salary' && li.itemType !== 'hourly_salary')
.reduce((sum, li) => sum + li.amount, 0)
}
/**
* Format a rate (0.2081) as a Swedish percentage string ("20,81 %").
* Strips trailing zeros, uses Swedish comma as decimal separator, and rounds
* to avoid JS floating-point noise like "20.810000000000002".
*/
function fmtPct(decimal: number, decimals = 2): string {
const pct = decimal * 100
const rounded = Math.round(pct * 10 ** decimals) / 10 ** decimals
const str = rounded
.toFixed(decimals)
.replace(/\.?0+$/, '')
.replace('.', ',')
return `${str} %`
}
/**
* Format an integer amount with Swedish thousand-separators and "kr" suffix,
* for embedding inside formula descriptions ("25 000 kr").
*/
function fmtKr(amount: number): string {
return `${Math.round(amount).toLocaleString('sv-SE')} kr`
}
// ============================================================
// Main calculation
// ============================================================
/**
* Calculate salary for one employee in a salary run.
* Follows the legally mandated processing order:
* 1. Base salary
* 2. Add additions (overtime, bonus, etc.)
* 3. Subtract absence deductions
* 4. Apply bruttolöneavdrag (MUST be before tax)
* 5. Add förmånsvärden to tax base
* 6. Tax withholding
* 7. Net salary
* 8. Employer contributions (avgifter)
* 9. Vacation accrual
* 10. Avgifter on vacation accrual
*/
export function calculateSalary(
input: SalaryCalculationInput,
config: PayrollConfig,
taxRates: TaxTableRate[]
): SalaryCalculationResult {
const steps: CalculationStep[] = []
// ─── Step 1: Base salary ───
let baseSalary: number
if (input.salaryType === 'monthly') {
baseSalary = r(input.monthlySalary * (input.employmentDegree / 100))
steps.push({
label: 'Grundlön',
formula: 'månadslön × (sysselsättningsgrad / 100)',
input: { monthly_salary: input.monthlySalary, employment_degree: input.employmentDegree },
output: baseSalary,
})
} else {
const hours = input.hoursWorked || 0
const rate = input.hourlyRate || 0
baseSalary = r(rate * hours)
steps.push({
label: 'Grundlön (timavlönad)',
formula: 'timlön × arbetade timmar',
input: { hourly_rate: rate, hours_worked: hours },
output: baseSalary,
})
}
// ─── Step 2: Add additions ───
// OB-tillägg + tiered overtime are treated as additions to gross salary on
// top of the base salary. They were already computed in cash terms by the
// shift-premium engine before the calc engine ran, so we just sum them in.
const ADDITION_TYPES: SalaryLineItemType[] = [
'overtime', 'overtime_50', 'overtime_100',
'ob_weekday_evening', 'ob_weekend', 'ob_night', 'ob_holiday',
'bonus', 'commission',
]
const additions = input.lineItems.filter(
li => ADDITION_TYPES.includes(li.itemType) && li.amount > 0
)
const totalAdditions = r(additions.reduce((sum, li) => sum + li.amount, 0))
if (totalAdditions > 0) {
steps.push({
label: 'Tillägg (övertid, OB, bonus, provision)',
formula: 'summa tillägg',
input: { count: additions.length },
output: totalAdditions,
})
}
// ─── Step 3: Subtract absence deductions ───
const absenceItems = input.lineItems.filter(
li => ['sick_karens', 'sick_day2_14', 'sick_day15_plus', 'vab', 'parental_leave', 'vacation'].includes(li.itemType)
)
const totalAbsence = r(absenceItems.reduce((sum, li) => sum + li.amount, 0))
if (totalAbsence !== 0) {
steps.push({
label: 'Frånvaro (sjuk, VAB, semester, föräldraledig)',
formula: 'summa frånvaroposter',
input: { count: absenceItems.length },
output: totalAbsence,
})
}
// ─── Step 4: Bruttolöneavdrag (MUST be before tax) ───
const grossDeductionItems = input.lineItems.filter(li => li.isGrossDeduction)
const totalGrossDeductions = r(Math.abs(grossDeductionItems.reduce((sum, li) => sum + li.amount, 0)))
if (totalGrossDeductions > 0) {
steps.push({
label: 'Bruttolöneavdrag',
formula: 'summa bruttoavdrag',
input: { count: grossDeductionItems.length },
output: -totalGrossDeductions,
})
}
// ─── Step 4b: Semesterersättning (paid out directly per cycle) ───
// When vacation_rule = 'semesterersattning' the employer pays 12% (or 14.4%
// for 30+ days) on top of each paycheck instead of accruing semesterlöneskuld.
// It's part of bruttolön and counts for both tax and avgifter basis.
let vacationCompensation = 0
if (input.vacationRule === 'semesterersattning') {
const rate = input.vacationDaysPerYear >= 30 ? 0.144 : 0.12
const compensationBasis = r(baseSalary + vacationBasisAdditions(input.lineItems))
vacationCompensation = r(compensationBasis * rate)
steps.push({
label: `Semesterersättning (${fmtPct(rate)})`,
formula: `semesterunderlag × ${fmtPct(rate)} (betalas ut, ingen avsättning)`,
input: { compensation_basis: compensationBasis, rate },
output: vacationCompensation,
})
}
// Gross salary = base + additions + absence (may be negative for deductions) + semesterersättning - gross deductions
const grossSalary = r(baseSalary + totalAdditions + totalAbsence + vacationCompensation - totalGrossDeductions)
steps.push({
label: 'Bruttolön',
formula: vacationCompensation > 0
? 'grundlön + tillägg + frånvaro + semesterersättning − bruttoavdrag'
: 'grundlön + tillägg + frånvaro − bruttoavdrag',
input: { base: baseSalary, additions: totalAdditions, absence: totalAbsence, vacation_compensation: vacationCompensation, gross_deductions: totalGrossDeductions },
output: grossSalary,
})
// ─── Step 5: Add förmånsvärden to tax base ───
const benefitItems = input.lineItems.filter(
li => ['benefit_car', 'benefit_housing', 'benefit_meals', 'benefit_wellness', 'benefit_bike', 'benefit_other'].includes(li.itemType)
)
const totalBenefits = r(benefitItems.reduce((sum, li) => sum + li.amount, 0))
if (totalBenefits > 0) {
steps.push({
label: 'Förmånsvärden',
formula: 'summa förmåner',
input: { count: benefitItems.length },
output: totalBenefits,
})
}
const taxableIncome = r(grossSalary + totalBenefits)
steps.push({
label: 'Skattegrundande inkomst',
formula: 'bruttolön + förmåner',
input: { gross_salary: grossSalary, benefit_values: totalBenefits },
output: taxableIncome,
})
// ─── Step 6: Tax withholding ───
let taxWithheld: number
const paymentYear = parseInt(input.paymentDate.split('-')[0])
if (input.fSkattStatus === 'f_skatt') {
// F-skatt holder: no withholding
taxWithheld = 0
steps.push({
label: 'Skatteavdrag (F-skatt)',
formula: 'F-skattsedel — inget skatteavdrag görs',
input: {},
output: 0,
})
} else if (input.fSkattStatus === 'not_verified') {
// Unverified: flat 30%
taxWithheld = r(taxableIncome * 0.30)
steps.push({
label: 'Skatteavdrag (ej verifierad)',
formula: 'skattegrundande inkomst × 30 %',
input: { taxable_income: taxableIncome },
output: taxWithheld,
})
} else if (input.isSidoinkomst) {
// Sidoinkomst: flat 30%
taxWithheld = calculateSidoinkomstTax(taxableIncome)
steps.push({
label: 'Skatteavdrag (sidoinkomst 30 %)',
formula: 'skattegrundande inkomst × 30 %',
input: { taxable_income: taxableIncome },
output: taxWithheld,
})
} else if (input.jamkningPercentage !== null && isJamkningValid(input.jamkningValidFrom, input.jamkningValidTo, input.paymentDate)) {
// Jämkning
taxWithheld = calculateJamkningTax(taxableIncome, input.jamkningPercentage)
steps.push({
label: `Skatteavdrag (jämkning ${input.jamkningPercentage} %)`,
formula: `skattegrundande inkomst × ${input.jamkningPercentage} %`,
input: { taxable_income: taxableIncome, jamkning_percentage: input.jamkningPercentage },
output: taxWithheld,
})
} else if (input.taxTableNumber) {
// Normal tax table lookup
taxWithheld = lookupTaxAmount(input.taxTableNumber, input.taxColumn, taxableIncome, taxRates)
steps.push({
label: `Skatteavdrag (tabell ${input.taxTableNumber}, kolumn ${input.taxColumn})`,
formula: `skattetabell ${input.taxTableNumber}, kolumn ${input.taxColumn}, inkomst ${fmtKr(taxableIncome)}`,
input: { table: input.taxTableNumber, column: input.taxColumn, taxable_income: taxableIncome },
output: taxWithheld,
})
} else {
// Fallback: flat 30%
taxWithheld = r(taxableIncome * 0.30)
steps.push({
label: 'Skatteavdrag (30 % schablon)',
formula: 'skattegrundande inkomst × 30 %',
input: { taxable_income: taxableIncome },
output: taxWithheld,
})
}
// ─── Step 7: Net salary ───
const netDeductionItems = input.lineItems.filter(li => li.isNetDeduction)
const totalNetDeductions = r(Math.abs(netDeductionItems.reduce((sum, li) => sum + li.amount, 0)))
const netSalary = r(grossSalary - taxWithheld - totalNetDeductions)
steps.push({
label: 'Nettolön',
formula: 'bruttolön − skatt − nettoavdrag',
input: { gross: grossSalary, tax: taxWithheld, net_deductions: totalNetDeductions },
output: netSalary,
})
// ─── Step 8: Employer contributions (avgifter) ───
const avgifterCalc = calculateAvgifterRate(input, config, paymentYear)
const avgifterBasis = r(grossSalary + totalBenefits)
// Handle salary caps for youth and växa-stöd:
// Reduced rate applies only up to the cap, standard rate on the rest
let avgifterAmount: number
if (avgifterCalc.category === 'youth' && config.avgifterYouthSalaryCap && avgifterBasis > config.avgifterYouthSalaryCap) {
const reducedPart = r(config.avgifterYouthSalaryCap * avgifterCalc.rate)
const standardPart = r((avgifterBasis - config.avgifterYouthSalaryCap) * config.avgifterTotal)
avgifterAmount = r(reducedPart + standardPart)
steps.push(...avgifterCalc.steps)
steps.push({
label: 'Arbetsgivaravgifter (ungdomsrabatt med tak)',
formula: `${fmtKr(config.avgifterYouthSalaryCap)} × ${fmtPct(avgifterCalc.rate)} + ${fmtKr(avgifterBasis - config.avgifterYouthSalaryCap)} × ${fmtPct(config.avgifterTotal)}`,
input: { cap: config.avgifterYouthSalaryCap, reduced: reducedPart, standard: standardPart },
output: avgifterAmount,
})
} else if (avgifterCalc.category === 'vaxa_stod' && config.avgifterVaxaStodCap && avgifterBasis > config.avgifterVaxaStodCap) {
const reducedPart = r(config.avgifterVaxaStodCap * avgifterCalc.rate)
const standardPart = r((avgifterBasis - config.avgifterVaxaStodCap) * config.avgifterTotal)
avgifterAmount = r(reducedPart + standardPart)
steps.push(...avgifterCalc.steps)
steps.push({
label: 'Arbetsgivaravgifter (växa-stöd med tak)',
formula: `${fmtKr(config.avgifterVaxaStodCap)} × ${fmtPct(avgifterCalc.rate)} + ${fmtKr(avgifterBasis - config.avgifterVaxaStodCap)} × ${fmtPct(config.avgifterTotal)}`,
input: { cap: config.avgifterVaxaStodCap, reduced: reducedPart, standard: standardPart },
output: avgifterAmount,
})
} else {
avgifterAmount = r(avgifterBasis * avgifterCalc.rate)
steps.push(...avgifterCalc.steps)
steps.push({
label: 'Arbetsgivaravgifter',
formula: `avgiftsunderlag × ${fmtPct(avgifterCalc.rate)}`,
input: { avgifter_basis: avgifterBasis, rate: avgifterCalc.rate },
output: avgifterAmount,
})
}
// ─── Step 9: Vacation accrual ───
// Vacation basis = baseSalary (computed at the top) + any *additional*
// vacation-basis line items (overtime, bonus, etc). We must NOT add
// monthly_salary/hourly_salary line items here — those are auto-created at
// employee-add time and represent the same baseSalary already accounted for.
const vacationBasis = r(baseSalary + vacationBasisAdditions(input.lineItems))
let vacationAccrual: number
if (input.vacationRule === 'none') {
vacationAccrual = 0
steps.push({
label: 'Semesteravsättning (avstängd)',
formula: 'ingen semesteravsättning bokas — semester ingår i månadslönen',
input: {},
output: 0,
})
} else if (input.vacationRule === 'semesterersattning') {
vacationAccrual = 0
steps.push({
label: 'Semesteravsättning (semesterersättning betald direkt)',
formula: 'ingen avsättning — 12 % betalas ut på varje lön',
input: {},
output: 0,
})
} else if (input.vacationRule === 'procentregeln') {
const rate = input.vacationDaysPerYear >= 30 ? 0.144 : 0.12
vacationAccrual = r(vacationBasis * rate)
steps.push({
label: `Semesteravsättning (procentregeln ${fmtPct(rate)})`,
formula: `semesterunderlag × ${fmtPct(rate)}`,
input: { vacation_basis: vacationBasis, rate },
output: vacationAccrual,
})
} else {
// Sammalöneregeln (§16a): employee keeps regular salary during vacation
// + semestertillägg per day (min 0.43%, often 0.8% per CBA)
// Accrual = tillägg only (salary cost is already in normal monthly expense)
// The liability (2920) for sammalöneregeln is the tillägg portion,
// since the base salary is expensed monthly regardless of vacation.
// Use baseSalary (degree-adjusted) — a 50% part-timer's tillägg should be
// half a full-timer's, not the same.
const dailyRate = r(baseSalary / 21)
const tillagg = r(dailyRate * input.semestertillaggRate * input.vacationDaysPerYear)
vacationAccrual = tillagg
steps.push({
label: `Semesteravsättning (sammalöneregeln, tillägg ${fmtPct(input.semestertillaggRate)})`,
formula: `dagslön × ${fmtPct(input.semestertillaggRate)} × semesterdagar`,
input: { daily_rate: dailyRate, semestertillagg_rate: input.semestertillaggRate, vacation_days: input.vacationDaysPerYear },
output: vacationAccrual,
})
}
// ─── Step 10: Avgifter on vacation accrual ───
const vacationAccrualAvgifter = r(vacationAccrual * avgifterCalc.rate)
steps.push({
label: 'Arbetsgivaravgifter på semesteravsättning',
formula: `semesteravsättning × ${fmtPct(avgifterCalc.rate)}`,
input: { vacation_accrual: vacationAccrual, avgifter_rate: avgifterCalc.rate },
output: vacationAccrualAvgifter,
})
const totalEmployerCost = r(grossSalary + avgifterAmount + vacationAccrual + vacationAccrualAvgifter)
steps.push({
label: 'Total arbetsgivarkostnad',
formula: 'bruttolön + avgifter + semesteravsättning + avgifter på semester',
input: { gross: grossSalary, avgifter: avgifterAmount, vacation_accrual: vacationAccrual, vacation_avgifter: vacationAccrualAvgifter },
output: totalEmployerCost,
})
return {
grossSalary,
grossDeductions: totalGrossDeductions,
benefitValues: totalBenefits,
taxableIncome,
taxWithheld,
netDeductions: totalNetDeductions,
netSalary,
avgifterRate: avgifterCalc.rate,
avgifterAmount,
avgifterBasis,
avgifterCategory: avgifterCalc.category,
vacationAccrual,
vacationAccrualAvgifter,
vacationCompensation,
totalEmployerCost,
steps,
}
}
// ============================================================
// Avgifter calculation
// ============================================================
/**
* Determine arbetsgivaravgifter rate based on employee age, växa-stöd, etc.
*/
export function calculateAvgifterRate(
input: SalaryCalculationInput,
config: PayrollConfig,
paymentYear: number
): AvgifterCalculation {
const steps: CalculationStep[] = []
// Decrypt personnummer to calculate age
let pnr: string
try {
pnr = decryptPersonnummer(input.personnummer)
} catch {
// If decryption fails, assume standard rate
return {
rate: config.avgifterTotal,
amount: 0,
basis: 0,
category: 'standard',
steps: [{
label: 'Avgiftskategori',
formula: `Standard ${fmtPct(config.avgifterTotal)} (personnummer kunde inte dekrypteras)`,
input: {},
output: null,
}],
}
}
const ageAtYearStart = calculateAgeAtYearStart(pnr, paymentYear)
// Born ≤1937: 0%
const birthYear = parseInt(pnr.slice(0, 4))
if (birthYear <= 1937) {
steps.push({
label: 'Avgiftskategori',
formula: 'Född 1937 eller tidigare — inga arbetsgivaravgifter',
input: { birth_year: birthYear },
output: null,
})
return { rate: 0, amount: 0, basis: 0, category: 'exempt', steps }
}
// 67+ at year start (reduced — only ålderspension)
if (ageAtYearStart >= config.reducedAvgiftAge) {
steps.push({
label: 'Avgiftskategori',
formula: `Ålder ${ageAtYearStart} år: reducerad avgift ${fmtPct(config.avgifterReduced65plus)} (endast ålderspensionsavgift)`,
input: { age: ageAtYearStart, threshold: config.reducedAvgiftAge },
output: null,
})
return { rate: config.avgifterReduced65plus, amount: 0, basis: 0, category: 'reduced_65plus', steps }
}
// Växa-stöd eligible
if (input.vaxaStodEligible && input.vaxaStodStart && input.vaxaStodEnd) {
const payDate = input.paymentDate
if (payDate >= input.vaxaStodStart && payDate <= input.vaxaStodEnd && config.avgifterVaxaStodRate !== null) {
steps.push({
label: 'Avgiftskategori',
formula: `Växa-stöd ${fmtPct(config.avgifterVaxaStodRate ?? 0)} på första ${fmtKr(config.avgifterVaxaStodCap ?? 0)}`,
input: { vaxa_cap: config.avgifterVaxaStodCap ?? 0 },
output: null,
})
return { rate: config.avgifterVaxaStodRate ?? config.avgifterTotal, amount: 0, basis: 0, category: 'vaxa_stod', steps }
}
}
// Youth rate (ungdomsrabatt 2026-2027, Prop. 2025/26:66):
// "personer som vid årets ingång har fyllt 18 men inte 23 år"
// → eligible at årets ingång: age >= 18 AND age < 23 (i.e. age ≤ 22 on Jan 1).
// The Riksdag betänkande's "19-23-åringar" wording is colloquial — those
// eligible at year start (18-22) become 19-23 during the year. We test the
// year-start age, not the during-year age. Skatteverket's AGI validator
// rejects 23-year-olds at year start as not eligible.
// Active period: 1 April 2026 - 30 September 2027.
if (config.avgifterYouthRate !== null && ageAtYearStart >= 18 && ageAtYearStart <= 22) {
const [, monthStr] = input.paymentDate.split('-')
const month = parseInt(monthStr)
const isYouthPeriod = (paymentYear === 2026 && month >= 4) || (paymentYear === 2027 && month <= 9)
if (isYouthPeriod) {
steps.push({
label: 'Avgiftskategori',
formula: `Ungdomsrabatt (vid årets ingång ${ageAtYearStart} år): ${fmtPct(config.avgifterYouthRate)} på första ${fmtKr(config.avgifterYouthSalaryCap ?? 0)}/mån`,
input: { age_at_year_start: ageAtYearStart, cap: config.avgifterYouthSalaryCap ?? 0 },
output: null,
})
return { rate: config.avgifterYouthRate, amount: 0, basis: 0, category: 'youth', steps }
}
}
// Standard rate
steps.push({
label: 'Avgiftskategori',
formula: `Standard ${fmtPct(config.avgifterTotal)}`,
input: { age: ageAtYearStart },
output: null,
})
return { rate: config.avgifterTotal, amount: 0, basis: 0, category: 'standard', steps }
}
// ============================================================
// Sjuklön helpers
// ============================================================
/**
* Calculate karensavdrag (sick leave deduction day 1).
* Formula: 20% × (monthly_salary × 12 / 52 × sjuklön_rate)
*/
export function calculateKarensavdrag(monthlySalary: number, config: PayrollConfig): number {
const weeklySjuklon = r(monthlySalary * 12 / 52 * config.sjuklonRate)
return r(weeklySjuklon * config.karensavdragFactor)
}
/**
* Calculate sjuklön for days 2-14.
* Formula: 80% × daily_rate × (sick_days - 1)
*/
export function calculateSjuklon(
monthlySalary: number,
sickDays: number,
config: PayrollConfig
): { karensavdrag: number; sjuklon: number; totalDeduction: number; steps: CalculationStep[] } {
const steps: CalculationStep[] = []
const dailyRate = r(monthlySalary / 21)
// Karensavdrag
const karensavdrag = calculateKarensavdrag(monthlySalary, config)
steps.push({
label: 'Karensavdrag',
formula: `20 % × (månadslön × 12/52 × ${fmtPct(config.sjuklonRate)})`,
input: { monthly_salary: monthlySalary },
output: karensavdrag,
})
// Sjuklön day 2-14
const sjuklonDays = Math.min(Math.max(sickDays - 1, 0), 13)
const sjuklon = r(dailyRate * config.sjuklonRate * sjuklonDays)
steps.push({
label: 'Sjuklön dag 2–14',
formula: `dagslön × ${fmtPct(config.sjuklonRate)} × (sjukdagar − 1)`,
input: { daily_rate: dailyRate, sjuklon_rate: config.sjuklonRate, days: sjuklonDays },
output: sjuklon,
})
// Total deduction from pay = salary they would have earned - sjuklön they get
const fullPayForPeriod = r(dailyRate * sickDays)
const totalDeduction = r(-(fullPayForPeriod - sjuklon + karensavdrag))
steps.push({
label: 'Netto sjukavdrag',
formula: '−(full lön − sjuklön + karensavdrag)',
input: { full_pay: fullPayForPeriod, sjuklon, karensavdrag },
output: totalDeduction,
})
return { karensavdrag, sjuklon, totalDeduction, steps }
}
/**
* Calculate vacation accrual.
*/
export function calculateVacationAccrual(params: {
monthlySalary: number
vacationRule: 'procentregeln' | 'sammaloneregeln' | 'none' | 'semesterersattning'
vacationDaysPerYear: number
semestertillaggRate: number
vacationBasis: number
}): { accrual: number; steps: CalculationStep[] } {
const steps: CalculationStep[] = []
if (params.vacationRule === 'none') {
steps.push({
label: 'Semesteravsättning (avstängd)',
formula: 'ingen semesteravsättning',
input: {},
output: 0,
})
return { accrual: 0, steps }
}
if (params.vacationRule === 'semesterersattning') {
steps.push({
label: 'Semesteravsättning (semesterersättning betald direkt)',
formula: 'ingen avsättning — 12 % betalas ut på varje lön',
input: {},
output: 0,
})
return { accrual: 0, steps }
}
if (params.vacationRule === 'procentregeln') {
const rate = params.vacationDaysPerYear >= 30 ? 0.144 : 0.12
const accrual = r(params.vacationBasis * rate)
steps.push({
label: `Semesteravsättning (procentregeln ${fmtPct(rate)})`,
formula: `semesterunderlag × ${fmtPct(rate)}`,
input: { vacation_basis: params.vacationBasis, rate },
output: accrual,
})
return { accrual, steps }
} else {
// Sammalöneregeln: tillägg per vacation day. Use vacationBasis as the
// degree-adjusted reference — callers must pass the part-time-adjusted
// monthly amount, never the raw full-time monthlySalary.
const dailyRate = r(params.vacationBasis / 21)
const accrual = r(dailyRate * params.semestertillaggRate * params.vacationDaysPerYear)
steps.push({
label: `Semesteravsättning (sammalöneregeln ${fmtPct(params.semestertillaggRate)})`,
formula: `dagslön × ${fmtPct(params.semestertillaggRate)} × semesterdagar`,
input: { daily_rate: dailyRate, rate: params.semestertillaggRate, days: params.vacationDaysPerYear },
output: accrual,
})
return { accrual, steps }
}
}
// ============================================================
// Helpers
// ============================================================
function isJamkningValid(
validFrom: string | null,
validTo: string | null,
paymentDate: string
): boolean {
if (!validFrom || !validTo) return false
return paymentDate >= validFrom && paymentDate <= validTo
}