* fix(salary): exempt F-skatt compensation from arbetsgivaravgifter
calculateAvgifterRate() never checked fSkattStatus, so F-skatt earners
were charged the standard 31.42% employer contributions even though
they pay their own egenavgifter. This overstated employer cost by ~31%
and booked incorrect 7510/2731 entries.
Add an early return in calculateAvgifterRate for f_skatt (rate 0,
category exempt) before any age-based rules, and zero the avgifter
basis in calculateSalary so salary reports and AGI totals do not carry
a false contribution basis. The FK011/FK131 AGI rendering defect stays
scoped to issue #315.
Fixes#314
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* test(salary): assert full exempt return contract for F-skatt
CodeRabbit review: calculateSalary does not read amount/basis from
AvgifterCalculation, so the direct-return test must pin both to zero
to catch a regression in the exempt early return.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
