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