* fix(salary): report F-skatt compensation on FK131 only, not FK011 too
An F-skatt payee's cash compensation was passed through as grossSalary
unconditionally while also being routed to fSkattPayment, so the same
payment was double-reported in the AGI individuppgift as both FK011
(KontantErsattningUlagAG, underlag for arbetsgivaravgifter) and FK131
(KontantErsattningEjUlagSA). Per Skatteverket's AGI spec these fields
are mutually exclusive for the same payment stream: F-skatt payments
form no underlag for arbetsgivaravgifter.
Fix at the data layer: generateAgiDeclaration now zeroes grossSalary
for f_skatt payees so FK011 is never emitted for that payment, while
fSkattPayment keeps carrying it to FK131. A generator-side guard was
deliberately not used because an IU can legitimately carry both fields
for genuinely mixed payments.
The empty-IU filter already keeps f_skatt rows via fSkattPayment, so no
individuppgift is dropped; FK487/avgifter totals were already correct
(calculation engine sets avgifter_basis 0 for f_skatt) and are covered
by a regression test. Both the dashboard route and the v1 public route
call this helper, so both are fixed.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(salary): exclude f-skatt rows from avgifter override aggregation (#315)
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---------
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
