Mattsson
04dbb31d7e
* feat: implement salary module with personnummer encryption, salary entries, tax tables, and AGI tracking - Added personnummer encryption and decryption functions for secure storage. - Created salary entries handling for journal entries including gross salary, tax withholding, and employer contributions. - Implemented tax table lookup functionality for calculating tax amounts based on monthly income. - Developed SQL migration for salary module including tables for payroll configuration, tax rates, employees, salary runs, salary run employees, salary line items, and AGI declarations. - Established row-level security policies for all new tables to ensure company-scoped access. * feat: add salary calculation modules for 2026 - Implemented engångsskatt calculation for one-time payments with tax brackets. - Added löneväxling functionality for salary sacrifice to pension, including employer savings and warnings. - Created pain.001 generator for salary batch payments in compliance with Swedish banking standards. - Developed PDF template for payslips, including detailed breakdowns and employer costs. - Generated seed data for Swedish tax tables for 2026, including SQL insert statements. - Implemented traktamente calculations for per diem and mileage allowances, adhering to Skatteverket regulations. - Added seed script for populating tax tables in the database. * feat: Update meal reduction percentages in traktamente calculation fix: Remove obsolete seed script for 2026 tax tables feat: Extend SalaryRunStatus type to include 'corrected' status feat: Implement KU10 XML generation endpoint for annual employee income statements feat: Add endpoint for creating corrections to booked salary runs feat: Implement endpoint for sending payslip PDFs to employees feat: Create KU10 XML generator for annual reporting feat: Add salary transaction matcher for auto-linking bank transactions to salary entries chore: Add database migration for salary correction support * feat: replace select elements with custom Select component for employment and salary types * feat: enhance salary calculations with pension entry and avgifter category support
86 lines
2.8 KiB
TypeScript
86 lines
2.8 KiB
TypeScript
/**
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* Engångsskatt — tax on one-time payments (bonuses, retroactive pay, etc.)
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*
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* Per Skatteverket: One-time payments use a percentage-based tax table,
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* not the regular monthly tax table. The rate depends on the employee's
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* estimated annual income level.
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*
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* Skatteverket publishes "Tabell för beräkning av skatteavdrag på
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* engångsbelopp" annually.
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*
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* Simplified 2026 brackets (based on published rates):
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*/
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export interface EngangsskattResult {
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taxRate: number
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taxAmount: number
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annualIncomeEstimate: number
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steps: { label: string; formula: string; output: number }[]
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}
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/**
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* 2026 engångsskatt brackets.
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* Rate includes both kommunalskatt and statlig skatt.
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* Based on average kommunalskatt (~32.5%).
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*/
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const ENGANGSSKATT_BRACKETS_2026: Array<{ fromAnnual: number; toAnnual: number; rate: number }> = [
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{ fromAnnual: 0, toAnnual: 20000, rate: 0.00 },
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{ fromAnnual: 20001, toAnnual: 50000, rate: 0.10 },
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{ fromAnnual: 50001, toAnnual: 100000, rate: 0.20 },
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{ fromAnnual: 100001, toAnnual: 200000, rate: 0.25 },
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{ fromAnnual: 200001, toAnnual: 350000, rate: 0.30 },
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{ fromAnnual: 350001, toAnnual: 500000, rate: 0.32 },
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{ fromAnnual: 500001, toAnnual: 660400, rate: 0.34 },
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{ fromAnnual: 660401, toAnnual: 950000, rate: 0.52 }, // State tax kicks in
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{ fromAnnual: 950001, toAnnual: 1500000, rate: 0.55 },
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{ fromAnnual: 1500001, toAnnual: Infinity, rate: 0.57 },
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]
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/**
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* Calculate engångsskatt for a one-time payment.
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*
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* @param oneTimeAmount - The bonus/one-time payment amount
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* @param monthlySalary - Employee's regular monthly salary (for estimating annual income)
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* @param monthsWorkedThisYear - Months already worked (for pro-rata annual estimate)
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*/
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export function calculateEngangsskatt(
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oneTimeAmount: number,
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monthlySalary: number,
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monthsWorkedThisYear: number = 12
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): EngangsskattResult {
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const r = (x: number) => Math.round(x * 100) / 100
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// Estimate annual income = regular salary × 12 + one-time amount
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const annualRegular = monthlySalary * 12
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const annualIncomeEstimate = r(annualRegular + oneTimeAmount)
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// Find the bracket based on total annual income including the one-time payment
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let taxRate = 0.30 // default fallback
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for (const bracket of ENGANGSSKATT_BRACKETS_2026) {
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if (annualIncomeEstimate >= bracket.fromAnnual && annualIncomeEstimate <= bracket.toAnnual) {
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taxRate = bracket.rate
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break
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}
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}
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const taxAmount = r(oneTimeAmount * taxRate)
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return {
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taxRate,
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taxAmount,
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annualIncomeEstimate,
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steps: [
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{
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label: 'Beräknad årsinkomst',
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formula: 'monthly × 12 + engångsbelopp',
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output: annualIncomeEstimate,
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},
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{
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label: `Engångsskatt (${(taxRate * 100).toFixed(0)}%)`,
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formula: `engångsbelopp × ${(taxRate * 100).toFixed(0)}%`,
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output: taxAmount,
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},
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],
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}
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}
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