Jakob Wennberg
da4d5a39ae
* 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>
33 lines
1.5 KiB
SQL
33 lines
1.5 KiB
SQL
-- AGI deadline gating: employer registration, not salary payments (issue #1028).
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--
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-- A company registered as arbetsgivare must file an arbetsgivardeklaration
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-- every month, including months with no salaries (nil declaration), per
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-- SFL 26 kap. 3 §. Only sasongsregistrerade employers are exempt for nil
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-- months (and still owe a December nil declaration when nothing was paid all
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-- year). "Pays salaries" was the wrong predicate: companies actively running
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-- payroll with the flag off received no AGI reminders (each missed monthly
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-- filing risks a forseningsavgift), while flagged-but-inactive companies were
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-- over-reminded.
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ALTER TABLE public.company_settings
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ADD COLUMN IF NOT EXISTS employer_registered boolean,
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ADD COLUMN IF NOT EXISTS employer_seasonal boolean NOT NULL DEFAULT false;
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-- Companies that attested paying salaries are employers.
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UPDATE public.company_settings
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SET employer_registered = true
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WHERE pays_salaries = true
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AND employer_registered IS DISTINCT FROM true;
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-- Companies with payroll runs in the app are employers regardless of the old
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-- flag: paying out salary obliges registration (SFL 7 kap. 1 §) and monthly
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-- AGI (SFL 26 kap. 2 §). A wrong reminder is dismissible; a missed statutory
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-- filing costs money.
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UPDATE public.company_settings cs
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SET employer_registered = true
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FROM (SELECT DISTINCT company_id FROM public.salary_runs) sr
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WHERE sr.company_id = cs.company_id
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AND cs.employer_registered IS DISTINCT FROM true;
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NOTIFY pgrst, 'reload schema';
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