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
100 lines
3.4 KiB
TypeScript
100 lines
3.4 KiB
TypeScript
/**
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* AGI (Arbetsgivardeklaration) field codes per Skatteverket Teknisk beskrivning.
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*
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* FK = Fältkod (field code)
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* Ruta = Box number on the form
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*/
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// ============================================================
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// Huvuduppgift (Employer totals)
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// ============================================================
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/** Employer-level field codes */
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export const HUVUDUPPGIFT_FIELDS = {
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/** Total skatteavdrag — sum of all employee tax withholdings */
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RUTA_001: '001',
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/** Total underlag for arbetsgivaravgifter */
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RUTA_020: '020',
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/** Arbetsgivaravgifter — standard rate (31.42%) */
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RUTA_060: '060',
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/** Arbetsgivaravgifter — age-reduced (10.21%, born ≤1959 for 2026) */
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RUTA_061: '061',
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/** Arbetsgivaravgifter — youth rate (20.81%, ages 19-23, Apr 2026–Sep 2027) */
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RUTA_062: '062',
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} as const
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// ============================================================
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// Individuppgift (Per-employee data)
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// ============================================================
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/** Per-employee field codes */
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export const INDIVID_FIELDS = {
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/** Personnummer/samordningsnummer (12 digits, CRITICAL: must be decrypted) */
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FK215: '215',
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/** Specifikationsnummer — MUST stay consistent per employee for corrections */
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FK570: '570',
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/** Kontant bruttolön (gross cash salary) */
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RUTA_011: '011',
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/** Avdragen skatt (withheld preliminary tax) */
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RUTA_001: '001',
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/** Förmånsvärde — bilförmån */
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RUTA_012: '012',
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/** Förmånsvärde — drivmedel vid bilförmån */
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RUTA_013: '013',
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/** Förmånsvärde — bostad */
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RUTA_014: '014',
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/** Förmånsvärde — kost */
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RUTA_015: '015',
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/** Förmånsvärde — ränta */
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RUTA_016: '016',
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/** Förmånsvärde — övriga */
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RUTA_019: '019',
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/** Underlag för arbetsgivaravgifter */
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RUTA_020: '020',
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/** Ersättning till mottagare med F-skattsedel (not subject to avgifter) */
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RUTA_131: '131',
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// Absence fields (from 2025)
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/** Sjukfrånvaro — antal dagar */
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FK821: '821',
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/** VAB — antal dagar */
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FK822: '822',
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/** Föräldraledighet — antal dagar */
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FK823: '823',
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/** Graviditetspenning — antal dagar */
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FK824: '824',
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/** Smittbärarpenning — antal dagar */
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FK825: '825',
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/** Sjuk-/aktivitetsersättning — antal dagar */
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FK826: '826',
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/** Rehabilitering — antal dagar */
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FK827: '827',
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} as const
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// ============================================================
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// Benefit type to ruta mapping
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// ============================================================
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/** Map benefit item types to AGI individuppgift rutor */
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export const BENEFIT_RUTA_MAP: Record<string, string> = {
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benefit_car: INDIVID_FIELDS.RUTA_012,
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benefit_housing: INDIVID_FIELDS.RUTA_014,
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benefit_meals: INDIVID_FIELDS.RUTA_015,
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benefit_wellness: INDIVID_FIELDS.RUTA_019,
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benefit_other: INDIVID_FIELDS.RUTA_019,
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}
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// ============================================================
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// Avgifter category to ruta mapping
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// ============================================================
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export type AvgifterCategory = 'standard' | 'reduced_65plus' | 'youth' | 'vaxa_stod' | 'exempt'
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/** Map avgifter categories to huvuduppgift rutor */
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export const AVGIFTER_RUTA_MAP: Record<AvgifterCategory, string> = {
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standard: HUVUDUPPGIFT_FIELDS.RUTA_060,
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reduced_65plus: HUVUDUPPGIFT_FIELDS.RUTA_061,
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youth: HUVUDUPPGIFT_FIELDS.RUTA_062,
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vaxa_stod: HUVUDUPPGIFT_FIELDS.RUTA_061, // Växa-stöd uses same rate as 65+
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exempt: '', // No avgifter
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}
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