feat(deadlines): gate AGI on employer registration + stop completing AGI at XML generation (#1062)

* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal The f_skatt deadline was gated on the F-skatt approval flag (DB default true), giving nearly every company 12 monthly payment reminders for a tax Skatteverket may not have debited at all (64% of all system deadline rows, one lifetime completion). Approval carries no recurring obligation; the monthly duty is payment of debiterad preliminarskatt and exists only while the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.). - Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already collected at onboarding, previously unread) and retitle it as a payment. - Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.). - Declare the prod-only preliminary_tax_monthly column in a migration so installs built purely from migrations stop failing tax-settings saves. - Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses it durably (hard deletes were resurrected by the nightly backfill within 24h); generator, backfill, and every read surface respect it. - Prune upcoming f_skatt rows for companies with no debited amount. Closes part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(deadlines): gate AGI on employer registration, stop completing AGI deadline at XML generation The arbetsgivardeklaration deadline was gated on pays_salaries, which is wrong in both directions: a registered employer must file AGI every month including nil months (SFL 26 kap. 3 par.), and companies actively running payroll with the flag off got no AGI reminders at all (each missed monthly filing risks a forseningsavgift). - New company_settings.employer_registered (nullable, no default) gates AGI and the storforetag skatteinbetalning row; pays_salaries remains a fallback for rows saved before the flag existed and keeps its UI meaning. - Migration backfills employer_registered=true from pays_salaries=true and from actual payroll activity (salary_runs). - New employer_seasonal flag: sasongsregistrerade file only for payment months plus a December nil declaration, so only the December-period row is generated. - Settings UI: registration + seasonal checkboxes (sv/en strings). - AGI XML generation no longer auto-completes the deadline as submitted: SFL 26 kap. deems the obligation satisfied only when the declaration has come in to Skatteverket. The Skatteverket extension's kvittens reconcile remains the confirming path; manual filers tick the deadline themselves. Part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): include dismissed_at in DeadlineForm payload The Deadline type gained the required dismissed_at field; the form's submit payload literal must carry it for the Omit<Deadline, ...> shape. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): make system-deadline dismissal atomic Constrain the dismiss update to source='system' and verify a row was actually updated: a concurrent regeneration can delete the row between lookup and update, and the route must not report a phantom success. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-17 16:04:05 +02:00
parent 3c0bf3f584
commit da4d5a39ae
14 changed files with 183 additions and 21 deletions
@@ -211,3 +211,5 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-07-17] Articles default sort is article_number (numeric-aware via Intl.Collator numeric, unnumbered last, name tiebreak) in both the register and the invoice editor picker, replacing name order (issue #1053): users number articles precisely to control listing order, matching Fortnox convention.
 [2026-07-17] F-skatt deadline gate = preliminary_tax_monthly > 0 instead of a new column: the field was already collected at onboarding and in tax settings but never consumed; f_skatt boolean stays as approval status (drives invoice text, no recurring duty per SFL). The migration also declares the prod-only orphan column so migration-built installs stop failing tax-settings saves.
 [2026-07-17] System-deadline delete = soft dismiss (dismissed_at) rather than a mute endpoint or hard delete: hard deletes were silently resurrected by the nightly backfill cron; dismissed rows satisfy the generator/backfill like completed rows.
+[2026-07-17] AGI deadline gate = employer_registered (nullable, pays_salaries fallback) with migration backfill from salary_runs: a registered employer owes monthly AGI incl. nil months (SFL 26 kap. 3 §); companies running payroll in-app are treated as employers (SFL 7 kap. 1 § obliges registration), erring toward a dismissible reminder over a missed statutory filing. Seasonal employers get only the December-period row.
+[2026-07-17] AGI XML generation no longer completes the arbetsgivardeklaration deadline: SFL 26 kap. deems the duty met only when the declaration reaches Skatteverket; kvittens reconcile remains the confirming path.
@@ -125,6 +125,11 @@ export const PUT = withRouteContext(
    if (body.vat_has_eu_trade === false) {
      body.periodisk_sammanstallning_enabled = false
    }
+    // Seasonal registration is a mode of being a registered employer; an
+    // unregistered company cannot be sasongsregistrerad.
+    if (body.employer_registered === false) {
+      body.employer_seasonal = false
+    }

    // Validate: VAT-registered must have VAT number (ML 11 kap. 8§) and moms period (SFL 26 kap.)
    const effectiveVatRegistered = body.vat_registered ?? oldSettings?.vat_registered
@@ -17,6 +17,12 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
  const [vatRegistered, setVatRegistered] = useState(settings.vat_registered ?? false)
  const [fSkatt, setFSkatt] = useState(settings.f_skatt ?? true)
  const [paysSalaries, setPaysSalaries] = useState(settings.pays_salaries ?? false)
+  // Fall back to pays_salaries for rows saved before the registration flag
+  // existed; saving attests the shown value.
+  const [employerRegistered, setEmployerRegistered] = useState(
+    settings.employer_registered ?? settings.pays_salaries ?? false,
+  )
+  const [employerSeasonal, setEmployerSeasonal] = useState(settings.employer_seasonal ?? false)
  const [momsPeriod, setMomsPeriod] = useState(settings.moms_period || '')
  const [vatTaxableBaseOver40m, setVatTaxableBaseOver40m] = useState(
    settings.vat_taxable_base_over_40m ?? false,
@@ -340,7 +346,12 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
          <Checkbox
            id="pays_salaries"
            checked={paysSalaries}
-            onCheckedChange={(v) => setPaysSalaries(v === true)}
+            onCheckedChange={(v) => {
+              const checked = v === true
+              setPaysSalaries(checked)
+              // Paying out salary obliges employer registration (SFL 7 kap. 1 §).
+              if (checked) setEmployerRegistered(true)
+            }}
          />
          <input type="hidden" name="pays_salaries" value={paysSalaries ? 'true' : 'false'} />
          <div className="space-y-1">
@@ -350,6 +361,54 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
            </p>
          </div>
        </div>
+
+        <div className="flex items-start space-x-3">
+          <Checkbox
+            id="employer_registered"
+            checked={employerRegistered}
+            onCheckedChange={(v) => {
+              const checked = v === true
+              setEmployerRegistered(checked)
+              if (!checked) setEmployerSeasonal(false)
+            }}
+          />
+          <input
+            type="hidden"
+            name="employer_registered"
+            value={employerRegistered ? 'true' : 'false'}
+          />
+          <div className="space-y-1">
+            <Label htmlFor="employer_registered" className="cursor-pointer">
+              {t('employer_registered_label')}
+            </Label>
+            <p className="text-xs text-muted-foreground">
+              {t('employer_registered_help')}
+            </p>
+          </div>
+        </div>
+
+        {employerRegistered && (
+          <div className="flex items-start space-x-3 pl-7">
+            <Checkbox
+              id="employer_seasonal"
+              checked={employerSeasonal}
+              onCheckedChange={(v) => setEmployerSeasonal(v === true)}
+            />
+            <input
+              type="hidden"
+              name="employer_seasonal"
+              value={employerSeasonal ? 'true' : 'false'}
+            />
+            <div className="space-y-1">
+              <Label htmlFor="employer_seasonal" className="cursor-pointer">
+                {t('employer_seasonal_label')}
+              </Label>
+              <p className="text-xs text-muted-foreground">
+                {t('employer_seasonal_help')}
+              </p>
+            </div>
+          </div>
+        )}
      </section>

      {/* Preliminary tax */}
@@ -48,6 +48,7 @@ export function TaxSettingsContent() {
  function handleSave(formData: FormData) {
    const vatRegistered = formData.get('vat_registered') === 'true'
    const paysSalaries = formData.get('pays_salaries') === 'true'
+    const employerRegistered = formData.get('employer_registered') === 'true'

    const updates: Record<string, unknown> = {
      f_skatt: formData.get('f_skatt') === 'true',
@@ -80,6 +81,10 @@ export function TaxSettingsContent() {
      tax_contact_email: (formData.get('tax_contact_email') as string) || null,
      fiscal_year_start_month: parseInt(formData.get('fiscal_year_start_month') as string) || 1,
      pays_salaries: paysSalaries,
+      employer_registered: employerRegistered,
+      // The seasonal checkbox is unmounted when not registered; absence
+      // means false rather than "keep stored value".
+      employer_seasonal: employerRegistered && formData.get('employer_seasonal') === 'true',
      preliminary_tax_monthly: parseFloat(formData.get('preliminary_tax_monthly') as string) || null,
    }
    return {
@@ -1467,6 +1467,8 @@ export const UpdateSettingsSchema = z.object({
  tax_contact_email: z.string().email().nullable().optional().or(z.literal('')),
  fiscal_year_start_month: z.number().int().min(1).max(12).optional(),
  preliminary_tax_monthly: z.number().nullable().optional(),
+  employer_registered: z.boolean().nullable().optional(),
+  employer_seasonal: z.boolean().optional(),
  bank_name: z.string().max(100, 'Banknamn får vara max 100 tecken').optional(),
  clearing_number: z.string().regex(/^\d{4,5}$/, 'Clearingnummer måste vara 4-5 siffror').optional().or(z.literal('')),
  account_number: z.string().regex(/^\d{6,12}$/, 'Kontonummer måste vara 6-12 siffror').optional().or(z.literal('')),
@@ -31,7 +31,6 @@ import {
 } from './xml-generator'
 import type { AGIEmployeeData, AGICompanyData, AGITotals } from './xml-generator'
 import { eventBus } from '@/lib/events'
-import { completeTaxDeadline } from '@/lib/deadlines/complete-tax-deadline'
 import type { Logger } from '@/lib/logger'

 // Strict runtime validation of the joined salary_run_employees row. Without
@@ -659,17 +658,13 @@ export async function generateAgiDeclaration(
    opLog.warn('agi.generated emit failed', err as Error)
  }

-  // 11. Auto-complete the arbetsgivardeklaration deadline for this period
-  //     (Skatteförfarandelagen: AGI generation satisfies the filing
-  //     obligation).
-  const period = `${run.period_year}-${String(run.period_month).padStart(2, '0')}`
-  await completeTaxDeadline(
-    supabase,
-    companyId,
-    ['arbetsgivardeklaration'],
-    period,
-    'submitted'
-  )
+  // NOTE: generating the XML deliberately does NOT complete the
+  // arbetsgivardeklaration deadline. SFL 26 kap. deems the obligation
+  // satisfied only when the declaration has come in to Skatteverket; the
+  // Skatteverket extension confirms the deadline on kvittens receipt
+  // (agi-kvittens-reconcile), and manual filers tick it off themselves.
+  // Completing here made a generated-but-never-filed AGI silently sail
+  // past its statutory date.

  opLog.info('AGI declaration generated', {
    requestId,
@@ -14,6 +14,8 @@ function makeSettings(overrides: Partial<CompanySettingsForDeadlines> = {}): Com
    preliminary_tax_monthly: 5000,
    vat_registered: true,
    pays_salaries: false,
+    employer_registered: null,
+    employer_seasonal: false,
    fiscal_year_start_month: 1,
    vat_taxable_base_over_40m: false,
    vat_has_eu_trade: false,
@@ -102,6 +104,27 @@ describe('monthly tax and employer deadlines', () => {
    expect(dates[7].day).toBe(12)
  })

+  it('gates AGI on employer registration with pays_salaries as legacy fallback', () => {
+    const config = getConfig('arbetsgivardeklaration')
+    // Never attested: fall back to pays_salaries.
+    expect(config.condition(makeSettings({ pays_salaries: true }))).toBe(true)
+    expect(config.condition(makeSettings({ pays_salaries: false }))).toBe(false)
+    // Attested registration wins over pays_salaries in both directions: a
+    // registered employer must file monthly even with zero salaries.
+    expect(config.condition(makeSettings({ employer_registered: true }))).toBe(true)
+    expect(config.condition(makeSettings({ employer_registered: false, pays_salaries: true }))).toBe(false)
+  })
+
+  it('generates only the December-period AGI row for seasonal employers', () => {
+    const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({
+      employer_registered: true,
+      employer_seasonal: true,
+    }))
+    expect(dates).toHaveLength(1)
+    // December period, declared 17 January the following year.
+    expect(dates[0]).toMatchObject({ day: 17, month: 0, year: 2027, period: '2026-12' })
+  })
+
  it('uses the 26th for AGI when the VAT taxable base is above SEK 40 million', () => {
    const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({
      pays_salaries: true,
@@ -137,6 +160,16 @@ describe('storföretag tax payment deadline', () => {
      pays_salaries: true,
      vat_taxable_base_over_40m: true,
    }))).toBe(true)
+    // Same registration gate as AGI: attested registration wins.
+    expect(config.condition(makeSettings({
+      employer_registered: true,
+      vat_taxable_base_over_40m: true,
+    }))).toBe(true)
+    expect(config.condition(makeSettings({
+      employer_registered: false,
+      pays_salaries: true,
+      vat_taxable_base_over_40m: true,
+    }))).toBe(false)
  })

  it('is due the 12th of the following month, the 17th in January', () => {
@@ -15,6 +15,8 @@ const SETTINGS: CompanySettingsForDeadlines = {
  preliminary_tax_monthly: 5000,
  vat_registered: true,
  pays_salaries: true,
+  employer_registered: null,
+  employer_seasonal: false,
  fiscal_year_start_month: 1,
  vat_taxable_base_over_40m: false,
  vat_has_eu_trade: false,
@@ -16,6 +16,10 @@ export interface CompanySettingsForDeadlines {
  preliminary_tax_monthly: number | null
  vat_registered: boolean
  pays_salaries: boolean
+  // null = never attested; the generator falls back to pays_salaries so
+  // rows saved before the registration flag existed keep their deadlines.
+  employer_registered: boolean | null
+  employer_seasonal: boolean
  fiscal_year_start_month: number // 1-12
  vat_taxable_base_over_40m: boolean
  vat_has_eu_trade: boolean
@@ -211,8 +215,14 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
    },
  },

-  // Arbetsgivardeklaration (monthly, any employer with employees: AB or EF)
-  // Per Skatteförfarandelagen: every employer paying salary must file AGI monthly.
+  // Arbetsgivardeklaration (monthly). A REGISTERED employer must file AGI
+  // every month, including nil months (SFL 26 kap. 3 §): the gate is
+  // registration, not whether salaries were paid, with pays_salaries as a
+  // fallback for settings saved before the registration flag existed.
+  // Säsongsregistrerade employers file only for months with payments plus a
+  // December nil declaration when nothing was paid all year, so they get
+  // only the December-period row; payment months are handled by the salary
+  // flow itself.
  // The filing day is keyed to the VAT taxable base, not a separate employer
  // measure (SFL 26 kap.): above SEK 40M the whole skattedeklaration (AGI and
  // VAT) is due the 26th of the following month; otherwise the 12th (17th in
@@ -221,14 +231,15 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
  {
    type: 'arbetsgivardeklaration',
    titleTemplate: 'Arbetsgivardeklaration {periodLabel}',
-    description: 'Arbetsgivardeklaration för arbetsgivare med anställda',
-    condition: (s) => s.pays_salaries,
+    description: 'Arbetsgivardeklaration för registrerade arbetsgivare',
+    condition: (s) => s.employer_registered ?? s.pays_salaries,
    priority: 'important',
    linkedReportType: null,
    generateDates: (year, settings) => {
      const storforetag = settings.vat_registered && settings.vat_taxable_base_over_40m
      const instances: DeadlineInstance[] = []
      for (let month = 0; month < 12; month++) {
+        if (settings.employer_seasonal && month !== 11) continue
        const deadlineMonth = (month + 1) % 12
        const deadlineYear = month === 11 ? year + 1 : year
        const day = storforetag
@@ -255,7 +266,8 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
    type: 'skatteinbetalning',
    titleTemplate: 'Betala skatt och arbetsgivaravgifter {periodLabel}',
    description: 'Inbetalning av avdragen skatt och arbetsgivaravgifter för företag med beskattningsunderlag över 40 miljoner kronor',
-    condition: (s) => s.pays_salaries && s.vat_registered && s.vat_taxable_base_over_40m,
+    condition: (s) =>
+      (s.employer_registered ?? s.pays_salaries) && s.vat_registered && s.vat_taxable_base_over_40m,
    priority: 'important',
    linkedReportType: null,
    generateDates: (year) => {
@@ -25,6 +25,8 @@ export const TAX_RELEVANT_FIELDS = [
  'preliminary_tax_monthly',
  'vat_registered',
  'pays_salaries',
+  'employer_registered',
+  'employer_seasonal',
  'fiscal_year_start_month',
  'vat_taxable_base_over_40m',
  'vat_has_eu_trade',
@@ -35,7 +37,7 @@ export const TAX_RELEVANT_FIELDS = [
 ] as const

 export const DEADLINE_SETTINGS_SELECT =
-  'company_id, entity_type, moms_period, f_skatt, preliminary_tax_monthly, vat_registered, pays_salaries, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const
+  'company_id, entity_type, moms_period, f_skatt, preliminary_tax_monthly, vat_registered, pays_salaries, employer_registered, employer_seasonal, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const

 /**
 * Check if any tax-relevant fields changed
@@ -70,6 +72,8 @@ export function toDeadlineSettings(
    preliminary_tax_monthly: settings.preliminary_tax_monthly ?? null,
    vat_registered: settings.vat_registered ?? false,
    pays_salaries: settings.pays_salaries ?? false,
+    employer_registered: settings.employer_registered ?? null,
+    employer_seasonal: settings.employer_seasonal ?? false,
    fiscal_year_start_month: settings.fiscal_year_start_month ?? 1,
    vat_taxable_base_over_40m: settings.vat_taxable_base_over_40m ?? false,
    vat_has_eu_trade: settings.vat_has_eu_trade ?? false,
@@ -1777,7 +1777,11 @@
    "month_nov": "November",
    "month_dec": "December",
    "pays_salaries_label": "Pays salaries",
-    "pays_salaries_help": "Affects which tax deadlines are shown (employer declarations, etc.).",
+    "pays_salaries_help": "Controls the salary module in the menu. Paying out salary requires employer registration with Skatteverket.",
+    "employer_registered_label": "Registered as employer",
+    "employer_registered_help": "Registered employers must file an employer declaration (AGI) every month, including months without salary payments (nil declaration). Controls AGI deadlines.",
+    "employer_seasonal_label": "Seasonal employer (säsongsregistrerad)",
+    "employer_seasonal_help": "Files the employer declaration only for months with salary payments, plus December if no salary was paid during the year.",
    "preliminary_tax_heading": "Preliminary tax",
    "preliminary_tax_monthly_label": "Monthly preliminary tax (F-skatt)",
    "preliminary_tax_monthly_help": "Monthly amount per Skatteverket's debited preliminary tax decision. Payment reminders are only created when an amount is set. Leave empty if no preliminary tax is debited."
@@ -1777,7 +1777,11 @@
    "month_nov": "November",
    "month_dec": "December",
    "pays_salaries_label": "Betalar löner",
-    "pays_salaries_help": "Påverkar vilka skattedeadlines som visas (arbetsgivardeklaration m.m.).",
+    "pays_salaries_help": "Styr lönemodulen i menyn. Att betala ut lön kräver arbetsgivarregistrering hos Skatteverket.",
+    "employer_registered_label": "Registrerad som arbetsgivare",
+    "employer_registered_help": "Registrerade arbetsgivare ska lämna arbetsgivardeklaration varje månad, även månader utan löneutbetalning (nolldeklaration). Styr AGI-deadlines.",
+    "employer_seasonal_label": "Säsongsregistrerad arbetsgivare",
+    "employer_seasonal_help": "Lämnar arbetsgivardeklaration bara för månader med löneutbetalning, samt för december om ingen lön betalats under året.",
    "preliminary_tax_heading": "Preliminärskatt",
    "preliminary_tax_monthly_label": "Månatlig preliminärskatt (F-skatt)",
    "preliminary_tax_monthly_help": "Månadsbelopp enligt Skatteverkets beslut om debiterad preliminärskatt. Betalningspåminnelser skapas bara när ett belopp är angivet. Lämna tomt om ingen preliminärskatt är debiterad."
@@ -0,0 +1,32 @@
+-- AGI deadline gating: employer registration, not salary payments (issue #1028).
+--
+-- A company registered as arbetsgivare must file an arbetsgivardeklaration
+-- every month, including months with no salaries (nil declaration), per
+-- SFL 26 kap. 3 §. Only sasongsregistrerade employers are exempt for nil
+-- months (and still owe a December nil declaration when nothing was paid all
+-- year). "Pays salaries" was the wrong predicate: companies actively running
+-- payroll with the flag off received no AGI reminders (each missed monthly
+-- filing risks a forseningsavgift), while flagged-but-inactive companies were
+-- over-reminded.
+
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS employer_registered boolean,
+  ADD COLUMN IF NOT EXISTS employer_seasonal boolean NOT NULL DEFAULT false;
+
+-- Companies that attested paying salaries are employers.
+UPDATE public.company_settings
+SET employer_registered = true
+WHERE pays_salaries = true
+  AND employer_registered IS DISTINCT FROM true;
+
+-- Companies with payroll runs in the app are employers regardless of the old
+-- flag: paying out salary obliges registration (SFL 7 kap. 1 §) and monthly
+-- AGI (SFL 26 kap. 2 §). A wrong reminder is dismissible; a missed statutory
+-- filing costs money.
+UPDATE public.company_settings cs
+SET employer_registered = true
+FROM (SELECT DISTINCT company_id FROM public.salary_runs) sr
+WHERE sr.company_id = cs.company_id
+  AND cs.employer_registered IS DISTINCT FROM true;
+
+NOTIFY pgrst, 'reload schema';
@@ -222,6 +222,9 @@ export interface CompanySettings {

  // Tax registration
  pays_salaries: boolean
+  // null = never attested; deadline generation falls back to pays_salaries.
+  employer_registered?: boolean | null
+  employer_seasonal?: boolean
  f_skatt: boolean
  vat_registered: boolean
  vat_number: string | null