Mattsson
04dbb31d7e
* feat: implement salary module with personnummer encryption, salary entries, tax tables, and AGI tracking - Added personnummer encryption and decryption functions for secure storage. - Created salary entries handling for journal entries including gross salary, tax withholding, and employer contributions. - Implemented tax table lookup functionality for calculating tax amounts based on monthly income. - Developed SQL migration for salary module including tables for payroll configuration, tax rates, employees, salary runs, salary run employees, salary line items, and AGI declarations. - Established row-level security policies for all new tables to ensure company-scoped access. * feat: add salary calculation modules for 2026 - Implemented engångsskatt calculation for one-time payments with tax brackets. - Added löneväxling functionality for salary sacrifice to pension, including employer savings and warnings. - Created pain.001 generator for salary batch payments in compliance with Swedish banking standards. - Developed PDF template for payslips, including detailed breakdowns and employer costs. - Generated seed data for Swedish tax tables for 2026, including SQL insert statements. - Implemented traktamente calculations for per diem and mileage allowances, adhering to Skatteverket regulations. - Added seed script for populating tax tables in the database. * feat: Update meal reduction percentages in traktamente calculation fix: Remove obsolete seed script for 2026 tax tables feat: Extend SalaryRunStatus type to include 'corrected' status feat: Implement KU10 XML generation endpoint for annual employee income statements feat: Add endpoint for creating corrections to booked salary runs feat: Implement endpoint for sending payslip PDFs to employees feat: Create KU10 XML generator for annual reporting feat: Add salary transaction matcher for auto-linking bank transactions to salary entries chore: Add database migration for salary correction support * feat: replace select elements with custom Select component for employment and salary types * feat: enhance salary calculations with pension entry and avgifter category support
98 lines
3.3 KiB
TypeScript
98 lines
3.3 KiB
TypeScript
import { describe, it, expect } from 'vitest'
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import { calculateLoneVaxling } from '../lonevaxling'
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import type { PayrollConfig } from '../payroll-config'
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const config: PayrollConfig = {
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configYear: 2026,
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avgifterTotal: 0.3142,
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avgifterAlderspension: 0.1021,
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avgifterSjukforsakring: 0.0355,
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avgifterForaldraforsakring: 0.0200,
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avgifterEfterlevandepension: 0.0030,
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avgifterArbetsmarknad: 0.0264,
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avgifterArbetsskada: 0.0010,
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avgifterAllmanLoneavgift: 0.1262,
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avgifterReduced65plus: 0.1021,
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avgifterYouthRate: 0.2081,
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avgifterYouthSalaryCap: 25000,
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avgifterVaxaStodRate: 0.1021,
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avgifterVaxaStodCap: 35000,
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avgifterMinimumAnnual: 1000,
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egenavgifterTotal: 0.2897,
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slpRate: 0.2426,
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prisbasbelopp: 59200,
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inkomstbasbelopp: 83400,
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maxPgi: 625500,
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sgiCeiling: 592000,
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statligSkattBrytpunkt: 660400,
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traktamenteHeldag: 300,
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traktamenteHalvdag: 150,
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traktamenteNatt: 150,
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milersattningEgenBil: 25,
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milersattningFormansbilFossil: 12,
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milersattningFormansbilEl: 9.50,
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kostformanHeldag: 310,
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kostformanLunch: 124,
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kostformanFrukost: 62,
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friskvardCap: 5000,
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bilformanSlr: 0.0255,
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sjuklonRate: 0.80,
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karensavdragFactor: 0.20,
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maxKarensavdragPerYear: 10,
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reducedAvgiftAge: 67,
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}
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const r = (x: number) => Math.round(x * 100) / 100
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describe('calculateLoneVaxling', () => {
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it('applies 1.058 factor to pension contribution', () => {
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const result = calculateLoneVaxling(5000, 60000, config)
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expect(result.pensionContribution).toBe(r(5000 * 1.058))
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})
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it('reduces salary by exact reduction amount', () => {
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const result = calculateLoneVaxling(5000, 60000, config)
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expect(result.postReductionSalary).toBe(55000)
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})
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it('calculates saved avgifter', () => {
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const result = calculateLoneVaxling(5000, 60000, config)
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expect(result.savedAvgifter).toBe(r(5000 * 0.3142))
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})
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it('calculates SLP on pension at 24.26%', () => {
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const result = calculateLoneVaxling(5000, 60000, config)
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const expectedSlp = r(5000 * 1.058 * 0.2426)
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expect(result.slpOnPension).toBe(expectedSlp)
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})
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it('warns when post-reduction salary drops below PGI floor', () => {
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// PGI floor = 8.07 × 83400 / 12 ≈ 56,088.50
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const result = calculateLoneVaxling(20000, 60000, config)
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// Post-reduction: 40,000 < 56,088
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expect(result.warnings.length).toBeGreaterThan(0)
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expect(result.warnings[0]).toContain('PGI-golv')
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})
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it('does not warn when salary stays above PGI floor', () => {
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const result = calculateLoneVaxling(3000, 80000, config)
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// Post-reduction: 77,000 > PGI floor
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const pgiWarnings = result.warnings.filter(w => w.includes('PGI'))
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expect(pgiWarnings.length).toBe(0)
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})
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it('warns when annual pension exceeds 10 × PBB cap', () => {
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// Cap = 10 × 59200 = 592,000 SEK/year
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// Monthly contribution = 50000 × 1.058 = 52,900 → annual = 634,800 > 592,000
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const result = calculateLoneVaxling(50000, 100000, config)
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expect(result.warnings.some(w => w.includes('PBB'))).toBe(true)
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})
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it('returns calculation steps for transparency', () => {
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const result = calculateLoneVaxling(5000, 60000, config)
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expect(result.steps.length).toBeGreaterThanOrEqual(5)
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expect(result.steps.some(s => s.label === 'Pensionsavsättning')).toBe(true)
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expect(result.steps.some(s => s.label === 'Särskild löneskatt på pension')).toBe(true)
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})
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})
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