MattssonandClaude Fable 5
4bb0655e4a
* feat(salary): öresavrundning of net pay to whole kronor Some banks reject salary payment files whose amounts carry öre. New company_settings.salary_net_rounding toggle (off by default): the engine rounds each net payout up to the next whole krona, never down, and emits a derived oresavrundning line item (semesterersattning pattern) that debits 3740 Öres- och kronutjämning so the salary entry stays balanced. Gross, tax and avgifter are untouched, so AGI/KU are unaffected. Payment files (pain.001 + Bankgirot LB) get whole-krona amounts via the rounded net_salary. Toggle in salary settings; payslip and run detail show the line item. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(salary): keep employer cost on the shared definition; block manual rounding lines Skeptic findings on the öresavrundning commit: (1) the engine included netRounding in totalEmployerCost while payslip summary, KPI cards and lönejournal recompute the figure from stored columns, printing two different totals on the same payslip; employer cost now stays on the shared definition and the öre cost is carried by the 3740 ledger line. (2) 'oresavrundning' is excluded from the line-item create/update schemas: it is the only item type the booking keeps out of the gross reconciliation, so a manually created row would structurally unbalance the salary verifikat. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(salary): add the item_type CHECK as NOT VALID, validate separately Compliance-swarm finding (SOC 2 CC8.1): the CHECK re-add scanned salary_line_items under the ADD's ACCESS EXCLUSIVE lock. Split per the house pattern (DECISIONS.md 2026-07-13): 20260813143000 re-adds the constraint NOT VALID, new 20260813143001 validates it under SHARE UPDATE EXCLUSIVE in its own transaction. The list is a strict superset of the previous CHECK, so validation cannot fail. Both files are branch-only, so editing in place is within the never-modify-shipped rule. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
125 lines
4.4 KiB
TypeScript
125 lines
4.4 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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overtime_50: '7210',
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overtime_100: '7210',
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// OB-tillägg: bookat på samma lönekonto som grundlönen; differentieras via
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// rad-text på verifikatet och lönespecifikationen.
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ob_weekday_evening: '7210',
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ob_weekend: '7210',
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ob_night: '7210',
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ob_holiday: '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_bike: '7388',
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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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unpaid_leave: '7210',
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vacation: '7285',
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semesterersattning: '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 (nettolöneavdrag): withheld from the payout and owed to a
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// third party, so the default account is the credit-side settlement account,
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// not a 7xxx salary expense. Advance repayments credit the receivable (1613),
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// union fees credit 2794, everything unmapped lands on 2799 Övriga
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// löneavdrag. There is a single benefit-payment item type, so its default
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// credits 7385 Kostnader för fri bil, the dominant co-payment case;
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// co-payments for other benefit kinds must set account_number on the line
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// (7381/7382/7388/7389/7699).
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net_deduction_advance: '1613',
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net_deduction_union: '2794',
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net_deduction_benefit_payment: '7385',
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net_deduction_other: '2799',
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// Öresavrundning: net payout rounded up to whole kronor; the 0-99 öre diff
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// debits the standard rounding account (same account the invoice flows use).
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oresavrundning: '3740',
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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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