MattssonandClaude Fable 5
436cbf5304
* fix(skattekonto): route AGI draw back to 2731 to match salary module (#1870) Migration 20260519160000 moved the skattekonto AGI seed to 2730 while the salary module kept crediting 2731, splitting the employer-contribution liability across two accounts that never net at account level (both carry SRU 7231, so only huvudbok reconciliation exposes the drift). Revert the system seed to 2731: BAS 2026 defines 2731 as the reported-but-unpaid arbetsgivaravgift liability (the accrual account is 2940), and the salary ore-residual logic is built around 2731. Historical 2730 debits since 2026-05-19 are left for per-company reclass verifikat; the migration touches the system seed only. Fixes #1870 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(skattekonto): bump migration version to avoid collision with 20260825120000_create_company_for_user Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(payroll): align remaining 2730 guidance surfaces on 2731 (#1870) Skeptic regression finding: companies booking salary manually were taught 7510/2730 by in-product guidance, so the seed revert alone would re-create the #1870 split mirrored for them. Align every guidance surface on 2731: - packs/loneutbetalning.yaml legal_note - MCP payroll-monthly skill (booking recipe and rate notes) - swedish-payroll SKILL.md + references/bas-7xxx.md (2731 convention, 2730 group-account alternative, never mixed; accrual is 2940) + regenerated agent atom seed (skills:generate -> 20260825180001) - public/docs/systemdokumentation-mall.md Also addresses the compliance review finding that the swedish-payroll skill contradicted the migration. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
33 lines
966 B
YAML
33 lines
966 B
YAML
# Konteringspaket. Schema: lib/packs/schema.ts
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# Validated by `npm run validate:packs` (CI gate).
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meta:
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slug: loneutbetalning
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order: 15
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name: 'Löneutbetalning'
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category: salary
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entity_type: aktiebolag
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description: >-
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Utbetalning av lön till anställd. Ange bruttolönen som belopp.
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legal_note: >-
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Bruttolön debiteras 7010, avdragen personalskatt krediteras 2710 och
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nettolönen krediteras 1930. Skatteandelen här är schablonmässiga 30 %:
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justera raderna efter det faktiska skatteavdraget enligt skattetabell.
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Arbetsgivaravgifter (7510/2731) och semesterlöneskuld (7290/2920) bokas
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som egna verifikat, inte i den här mallen.
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lines:
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- account: '7010'
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label: 'Löner'
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side: debit
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type: business
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ratio: 1.0
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- account: '2710'
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label: 'Personalskatt'
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side: credit
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type: business
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ratio: 0.3
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- account: '1930'
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label: 'Företagskonto'
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side: credit
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type: settlement
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ratio: 0.7
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