* fix(salary): declare, book and pay AGI in whole kronor (SKV per-sats computation)
A user's first lönekörning surfaced öre amounts in the AGI payable while
Skatteverket deals in whole kronor. Three connected defects:
- the AGI XML rounded amounts (Math.round); öretal bortfaller (SFF
2011:1261 22 kap. 1 §) requires truncation, and FK487 must be
Skatteverket's own per-sats computation on the whole-krona underlag sums
(IK587, kontroll B_006), not a truncation of the öre-exact engine sum
- the salary booking credited 2731 with exact öre, leaving a residual
after the whole-krona skattekonto draw; 2731 now carries the declared
amount with the remainder on 3740 (Öres- och kronutjämning)
- the LB payment file and TaxPaymentPanel paid/showed öre; they now use
the declared whole-krona totals stored on agi_declarations (which also
lets skattekonto auto-settlement match the draw); legacy öre rows keep
paying öre-exact so pre-deploy bookings still clear 2731
New lib/salary/declared-avgifter.ts implements the SKV computation (per-IU
whole-krona underlag, per-sats sums, youth/växa cap splits, exact integer
math) shared by the AGI generator, the booking split and the preview.
Review overrides route all legs through the same per-category truncation;
basis overrides are inert on money totals (they never reach the filed
IUs); the v1 book route gains override parity with book-run; F-skatt rows
ignore avgifter overrides on every surface. Booked runs show their posted
verifikat instead of a recomputed projection. tax_withheld_override
requires whole kronor. Adversarially verified over three /skeptic rounds.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* chore: merge origin/main and re-ratchet the öre-round baseline
The merge brought #1609 (net-pay öresavrundning) whose two new
Math.round(x*100)/100 occurrences are counted against the baseline this
branch had tightened from 637 to 629; 631 keeps the net -6 improvement
without policing already-merged code.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(salary): address PR review (hybrid override computation, legacy youth cap, robustness)
CodeRabbit round on #1611, all findings in one pass:
- computeDeclaredAvgifterWithOverrides: one shared hybrid for the AGI
generator AND the booking split. Overridden rows contribute their manual
amounts per category; colleagues keep the SKV-exact per-sats underlag
computation (a FoU override on one employee no longer costs the rest of
the roster kronor of declared accuracy)
- youth cap keys on the RESOLVED category so legacy null-category rows
classified as youth by the rate heuristic still get the 25k split
- F-skatt rows zero their avgifter_basis on both booking surfaces and in
the preview, matching the AGI's isFSkattRow invariant
- preview route: posted-voucher lookup errors return 500 instead of
masquerading as a booked run with no vouchers; 400/500 tests added
- run page clears stale AGI totals when the tax-payment fetch fails
- SalaryOverridePanel truncates the tax override to whole kronor so the
schema's .int() cannot bounce a decimal input with a 400
- v1 book route override parity pinned by a lifecycle test
- DECISIONS.md format fixes + superseded entry marked; exempt category
mapped explicitly; unified truncation-drift band with rationale
Declined (recorded): dating the decision entries 2026-08-13 (bot assumed
UTC; the decisions were made after midnight local time).
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(salary): round-2 review nits (shared F-skatt helper, test hygiene)
- isFSkattStatus in declared-avgifter.ts: single source for the F-skatt
exclusion, consumed by book-run, the v1 book route, the preview route and
the AGI generator, per the Swedish review's drift-risk finding
- declared-avgifter test suite gets the standard beforeEach cleanup
Declined (recorded for the summary): auto-generated correction voucher for
regenerated legacy periods (data-repair follow-up needing Emil's go); SFF
22 kap. 1 par. citation doubt (verified against lagen.nu and already shipped
in tax-tables.ts); 3740 scope doubt (BAS generic utjamning account, Visma
praxis, matches the user's reference voucher).
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
