Files
accounted/lib/salary/recurring-lines.ts
T
Joakim Hansson 4eb1626129 feat(salary): recurring payroll lines per employee (#2042) (#2044)
* feat(salary): recurring payroll lines per employee (#2042)

A standing per-employee payslip row derived into every salary run inside
its validity window, e.g. a benefit-bike bruttolöneavdrag of -670 kr/month.
Mirrors the employee_benefits pattern end to end:

- employee_recurring_lines table with RLS, audit + updated_at triggers, and
  a salary_line_items.source_recurring_line_id back-link; amount sign and
  account format enforced by CHECKs
- run-calculation step 8d3 derives rows with flags computed from the item
  type (gross deductions reduce tax + AGA bases, net deductions post-tax);
  derived rows are excluded from the manual-line set like benefit rows
- CRUD routes under /api/salary/employees/[id]/recurring-lines with the
  same 401/403/404/400 contract as the benefits routes
- EmployeeRecurringLinesPanel on the employee page, sv/en strings
- registered in the BFL full-archive export

Closes #2042

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(salary): address #2044 review: feed recurring rows to the engine, guard deletes

- Derived recurring rows are now appended to the calculateSalary lineItems
  set: they were inserted into salary_line_items but excluded from the
  in-memory calculation, so a recurring deduction never affected the payslip
  math (CodeRabbit, major).
- DELETE deactivates a line that has derived rows instead of hard-deleting:
  ON DELETE SET NULL would turn a draft run's derived row into an apparent
  manual row that recalculation keeps forever; deactivation preserves the
  provenance link and lets the next recalculation drop the draft rows
  (CodeRabbit, major). The panel hides inactive lines.
- POST employee lookup uses maybeSingle and answers 500 on lookup failure,
  404 only on zero rows.
- Panel: try/finally releases loading/submitting on network failure, and a
  request sequence guard stops a stale load from overwriting a newer list.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(migrations): move employee_recurring_lines off 20260830140000, which upstream now occupies

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(migrations): bind employee_id to company_id with a composite FK (review)

The dimensions pattern: UNIQUE (id, company_id) on employees plus a
composite FK, so RLS company scoping cannot be sidestepped by pointing
a recurring line at another company's employee (IDOR, CWE-639).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(salary): address review: deductions only, race-free delete, engine and pg tests

Review round on #2044:

- Blocker: recurring 'other' additions removed from the whitelist, the
  migration CHECK and the panel. calculateSalary only treats
  ADDITION_TYPES as additions, so a recurring taxable addition rendered
  on the payslip without entering gross, tax, AGA or AGI. Re-add only
  together with engine support (recorded in DECISIONS.md).
- Delete race: salary_line_items.source_recurring_line_id is now NO
  ACTION instead of SET NULL; the DELETE route deletes first and falls
  back to deactivation on 23503, so a deletion racing a concurrent
  derivation can never orphan a derived row into an apparent manual row.
  NO ACTION defers to statement end, so company-deletion cascades are
  unaffected.
- Correction runs copy source_benefit_id / source_recurring_line_id, so
  recalculating a correction no longer derives the copied rows a second
  time (pre-existing for benefits, now pinned).
- Engine tests: gross_deduction_other through calculateSalary asserts
  gross, taxable income and avgifterBasis drop while the semester base
  stays; net_deduction_union only moves the paid-out net.
- pg-real tests for the new table: RLS membership, composite FK
  cross-company refusal, deduction-only CHECKs, and the NO ACTION
  back-link blocking deletes of derived-into lines.
- Nice-to-haves: POST rounds the stored amount to ore, the redundant
  single-column employees FK is dropped (composite carries the cascade),
  the schemas.ts comment references the real migration version, and the
  panel explains the validity-window semantics (payment date, bounds
  inclusive, no proration).
- Rebased onto main; the phantom-columns ceiling re-measured at 395 on
  the merged tree.
- DECISIONS.md records the vacation-basis judgment call (semester base
  not reduced by recurring gross deductions).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(salary): gate recurring-line writes on the writer role, 404 unmatched deletes

Two findings from the 2026-09-02 review round:

- Superagent P1: the write policies were membership-only, so a read-only
  viewer could write recurring payroll deductions straight through
  PostgREST, bypassing the route's requireWrite. The table now carries
  aa_enforce_company_writer_role, the same gate 20260902093000 attaches
  to every company-scoped table (it also fires inside SECURITY DEFINER
  bodies, where RLS does not apply). The migration is re-versioned to
  20260902140000 so the function exists when a fresh database replays
  the folder in order.
- CodeRabbit: a filtered DELETE reports no error when nothing matches,
  so an unknown or cross-company line answered 200 deleted: true. The
  delete now selects the removed row and answers 404 when it is null.

Tests: pg-real asserts a viewer is refused insert, update and delete
with 42501 while the row survives unchanged, plus a non-member case; the
route tests pin the 404. 896 salary tests green, rebased on main.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>

* test(salary): pin the recurring-line payload column sets

Answers the phantom-column ceiling finding with scoped assertions rather
than a bare ceiling raise: the PATCH route test now asserts the exact
writable column set, and the comment records that the pg-real test covers
the derived-row shape against the real table. Making the PATCH payload a
literal would turn a partial update into last-write-wins, which is why
the shape stays unresolved.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>

* fix(salary): round recurring line amounts with roundOre

check:guards naive-ore-round ratchet: the derived recurring row used Math.round(x * 100) / 100 (baseline 615, +1); roundOre is already imported in run-calculation.ts.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>

* fix(migrations): guard the employees unique-key add against #2145 merge order

#2145 (expense claims) also adds employees_id_company_id_key. Wrap this
migration's ADD CONSTRAINT in an idempotent DO block so whichever of the
two PRs merges second does not fail on a duplicate constraint.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
2026-09-04 16:44:45 +02:00

86 lines
3.2 KiB
TypeScript

import type { SalaryLineItemType } from '@/types'
/**
* Recurring payroll lines (issue #2042): standing per-employee payslip rows
* derived into every salary run inside their validity window, e.g. a benefit
* bike bruttolöneavdrag of -670,17 kr/month.
*
* This module is pure: item-type whitelist, flag derivation and amount-sign
* validation. The DB derivation lives in run-calculation.ts (step 8d3) and
* mirrors the employee_benefits step 8d lifecycle via
* salary_line_items.source_recurring_line_id.
*/
/** Item types a recurring line may use. Mirrors the table CHECK constraint. */
export const RECURRING_LINE_ITEM_TYPES = [
'gross_deduction_pension',
'gross_deduction_other',
'net_deduction_union',
'net_deduction_benefit_payment',
'net_deduction_other',
] as const satisfies readonly SalaryLineItemType[]
export type RecurringLineItemType = (typeof RECURRING_LINE_ITEM_TYPES)[number]
export interface RecurringLineFlags {
is_taxable: boolean
is_avgift_basis: boolean
is_vacation_basis: boolean
is_gross_deduction: boolean
is_net_deduction: boolean
}
/**
* Derive the salary_line_items flags from the item type instead of storing
* them: a gross deduction that is not tax-reducing (or a net deduction that
* is) cannot be expressed, so the payslip math stays consistent by
* construction.
*
* Gross deductions carry the sick-karens convention: negative amount with
* is_taxable + is_avgift_basis true, so they reduce both the tax base and the
* arbetsgivaravgift base. Net deductions only move money after tax. Neither
* touches the semester base (is_vacation_basis false on the deduction row:
* the loneväxling-style choice recorded in DECISIONS.md).
*
* Recurring ADDITIONS ('other') are deliberately not supported: the engine's
* calculateSalary only treats ADDITION_TYPES as additions and never reads a
* generic taxable row into gross/tax/AGA, so a recurring 'other' would show
* on the payslip without being paid or declared. Teach the engine first.
*/
export function recurringLineFlags(itemType: RecurringLineItemType): RecurringLineFlags {
if (itemType === 'gross_deduction_pension' || itemType === 'gross_deduction_other') {
return {
is_taxable: true,
is_avgift_basis: true,
is_vacation_basis: false,
is_gross_deduction: true,
is_net_deduction: false,
}
}
return {
is_taxable: false,
is_avgift_basis: false,
is_vacation_basis: false,
is_gross_deduction: false,
is_net_deduction: true,
}
}
/** Shared 400 copy: schema, route backstop and UI hint say the same thing. */
export const RECURRING_LINE_AMOUNT_SIGN_MESSAGE =
'Återkommande rader är avdrag och måste ha negativt belopp.'
/**
* Validate the amount sign for an item type. Returns an error message or
* null. Mirrors the employee_recurring_lines_amount_sign CHECK so bad input
* is a 400 with field-level feedback rather than a Postgres 23514.
*/
export function validateRecurringLineAmount(
itemType: RecurringLineItemType,
amount: number,
): string | null {
void itemType // every supported type is a deduction; kept for call-site shape
if (!Number.isFinite(amount) || amount >= 0) return RECURRING_LINE_AMOUNT_SIGN_MESSAGE
return null
}