Mattsson
6c54f80a93
* feat(vacation): add semesterersättning option for direct vacation compensation * feat(vacation): enhance vacation rule tests for accurate salary calculations * feat(vacation): add semesterersättning rule for direct vacation compensation * feat(vacation): update vacation rule handling and add calculateVacationAccrual tests
106 lines
3.4 KiB
TypeScript
106 lines
3.4 KiB
TypeScript
import type { SalaryLineItemType } from '@/types'
|
|
|
|
/**
|
|
* Salary account mapping — maps line item types and calculation results
|
|
* to BAS accounts per Swedish chart of accounts standards.
|
|
*/
|
|
|
|
/** Default BAS account for each salary line item type */
|
|
const LINE_ITEM_ACCOUNTS: Record<SalaryLineItemType, string> = {
|
|
// Salary components
|
|
monthly_salary: '7210',
|
|
hourly_salary: '7210',
|
|
overtime: '7210',
|
|
bonus: '7210',
|
|
commission: '7210',
|
|
// Gross deductions
|
|
gross_deduction_pension: '7218',
|
|
gross_deduction_other: '7210',
|
|
// Benefits (förmånsvärden — not a cash payment, just tax base)
|
|
benefit_car: '7385',
|
|
benefit_housing: '7381',
|
|
benefit_meals: '7382',
|
|
benefit_wellness: '7699',
|
|
benefit_bike: '7388',
|
|
benefit_other: '7389',
|
|
// Absence
|
|
sick_karens: '7281',
|
|
sick_day2_14: '7281',
|
|
sick_day15_plus: '7281',
|
|
vab: '7210',
|
|
parental_leave: '7210',
|
|
vacation: '7285',
|
|
semesterersattning: '7285',
|
|
// Travel
|
|
traktamente_taxfree: '7321',
|
|
traktamente_taxable: '7322',
|
|
mileage_taxfree: '7331',
|
|
mileage_taxable: '7332',
|
|
// Net deductions
|
|
net_deduction_advance: '7210',
|
|
net_deduction_union: '7210',
|
|
net_deduction_benefit_payment: '7385',
|
|
net_deduction_other: '7210',
|
|
// Other
|
|
correction: '7210',
|
|
other: '7210',
|
|
}
|
|
|
|
/**
|
|
* Get the BAS account number for a salary line item type.
|
|
* Can be overridden per line item via account_number field.
|
|
*/
|
|
export function getLineItemAccount(
|
|
itemType: SalaryLineItemType,
|
|
employmentType: string = 'employee'
|
|
): string {
|
|
// Company owner uses 7220 instead of 7210
|
|
if (employmentType === 'company_owner') {
|
|
const baseAccount = LINE_ITEM_ACCOUNTS[itemType]
|
|
if (baseAccount === '7210') return '7220'
|
|
if (baseAccount === '7281') return '7282'
|
|
if (baseAccount === '7285') return '7286'
|
|
}
|
|
|
|
// Board member uses 7240
|
|
if (employmentType === 'board_member') {
|
|
const baseAccount = LINE_ITEM_ACCOUNTS[itemType]
|
|
if (baseAccount === '7210') return '7240'
|
|
}
|
|
return LINE_ITEM_ACCOUNTS[itemType]
|
|
}
|
|
|
|
/** Journal entry accounts for salary booking */
|
|
export const SALARY_ACCOUNTS = {
|
|
// Salary expense (debit)
|
|
SALARY_EMPLOYEE: '7210', // Löner till tjänstemän
|
|
SALARY_OWNER: '7220', // Löner till företagsledare
|
|
SALARY_BOARD: '7240', // Styrelsearvoden
|
|
SICK_PAY: '7281', // Sjuklöner
|
|
VACATION_PAY: '7285', // Semesterlöner
|
|
|
|
// Tax withholding (credit)
|
|
TAX_WITHHELD: '2710', // Personalskatt
|
|
|
|
// Bank / payment (credit)
|
|
BANK: '1930', // Företagskonto
|
|
|
|
// Employer contributions
|
|
AVGIFTER_EXPENSE: '7510', // Lagstadgade sociala avgifter (debit)
|
|
AVGIFTER_LIABILITY: '2731', // Avräkning sociala avgifter (credit)
|
|
|
|
// Vacation accrual
|
|
VACATION_ACCRUAL_EXPENSE: '7290', // Förändring semesterlöneskuld (debit)
|
|
VACATION_ACCRUAL_LIABILITY: '2920', // Upplupna semesterlöner (credit)
|
|
|
|
// Vacation accrual avgifter
|
|
VACATION_AVGIFTER_EXPENSE: '7519', // Sociala avgifter semester (debit)
|
|
VACATION_AVGIFTER_LIABILITY: '2940', // Upplupna sociala avgifter (credit)
|
|
|
|
// Pension provisions (löneväxling)
|
|
PENSION_EXPENSE: '7410', // Pensionsförsäkringspremier (debit)
|
|
PENSION_LIABILITY: '2740', // Skuld pensionsförsäkringar (credit)
|
|
SLP_EXPENSE: '7533', // Särskild löneskatt på pensionskostnader (debit)
|
|
SLP_LIABILITY: '2514', // Beräknad särskild löneskatt (credit)
|
|
} as const
|