Files
accounted/lib/salary/run-calculation.ts
T
Mattsson 809120c4b8 Bug/document linking (#688)
* feat: enhance supplier invoice payment process and settings handling

- Implemented linking of invoice documents to journal entries for cash payments in the supplier invoice payment process.
- Refactored settings fetching logic to improve loading states and error handling across various settings components.
- Introduced a new SettingsLoadError component to handle cases where settings fetch fails or returns no data.
- Updated useSettings hook to manage loading and error states more effectively, allowing for retries on failure.
- Enhanced tests for supplier invoice creation to ensure document IDs are persisted correctly for cash method payments.

* feat(salary): enable monthly salary edits in draft runs and handle zero-total declarations
2026-06-08 07:37:24 +02:00

803 lines
30 KiB
TypeScript

/**
* Shared salary-calculation orchestration.
*
* Both the internal dashboard route (`POST /api/salary/runs/{id}/calculate`)
* and the v1 public route (`POST /api/v1/companies/{companyId}/salary-runs/{id}/calculate`)
* call this helper. It performs every side effect the dashboard's calculate
* step did: load config + employees + tax tables, derive absence / benefits
* / worked-hours, run the engine per employee, write line items + run-employee
* results + run totals + calculation_params.
*
* The function returns a discriminated result rather than a NextResponse so
* either caller can wrap it in their own response envelope (internal uses
* `errorResponseFromCode`; v1 uses `v1ErrorResponseFromCode`).
*
* Strict-mode: the function aborts at the FIRST per-employee failure. There
* is no partial-state recovery — either every employee succeeds and the run
* gets its aggregated totals + updated row, or the caller receives an error
* and the run remains in `draft`. This matches the dashboard's behaviour and
* is required for BFL 5 kap: a half-calculated run that later advances to
* `review` would post a wrong verifikation when `:book` runs.
*
* The function does NOT advance the salary_runs status. That's the route's
* responsibility — the dashboard leaves the run in `draft` (an explicit
* `/review` verb does the freeze), while v1 collapses calculate+review into
* a single verb. Routes layer the status transition on top of this result.
*/
import type { SupabaseClient } from '@supabase/supabase-js'
import { calculateSalary } from './calculation-engine'
import { loadPayrollConfig, serializePayrollConfig } from './payroll-config'
import { fetchAllTaxTableRatesForRun, TaxTableUnavailableError } from './tax-tables'
import { loadAndDeriveAbsence } from './derive-absence-line-items'
import { getLineItemAccount } from './account-mapping'
import { computePremiumLines } from './shift-premium-engine'
import type { WorkedDayShift } from './shift-premium-engine'
import type { Logger } from '@/lib/logger'
import type { SalaryLineItemType, ShiftPremiumRule, ShiftPremiumItemType } from '@/types'
/** Item types that the calculator derives from per-day absence records. */
const DERIVED_ABSENCE_TYPES: SalaryLineItemType[] = [
'sick_karens',
'sick_day2_14',
'sick_day15_plus',
'vab',
'parental_leave',
'unpaid_leave',
]
/**
* Item types that the calculator derives from shift_premium_rules + worked
* days. These are wiped at the start of each per-employee pass and
* regenerated so the displayed line items always match the latest rules.
*/
const DERIVED_PREMIUM_TYPES: ShiftPremiumItemType[] = [
'overtime_50',
'overtime_100',
'ob_weekday_evening',
'ob_weekend',
'ob_night',
'ob_holiday',
]
/**
* Effective hourly rate used as the base for shift-premium computation.
* - Hourly employees: their stored hourly_rate.
* - Monthly employees: monthly_salary / 173 (common Swedish derivation for
* full-time monthly → hourly, matches the timlön conventions used in
* CBAs). Applied even to part-timers since the engine multiplies by
* actually-worked premium hours.
*/
function effectiveHourlyRate(emp: {
salary_type: 'monthly' | 'hourly'
hourly_rate: number | null
monthly_salary: number | null
}): number {
if (emp.salary_type === 'hourly') return emp.hourly_rate || 0
const monthly = emp.monthly_salary || 0
return monthly > 0 ? Math.round((monthly / 173) * 100) / 100 : 0
}
/** Benefit-type → line-item-type mapping for the derived benefit rows. */
const BENEFIT_TYPE_TO_LINE_ITEM: Record<string, SalaryLineItemType> = {
bike: 'benefit_bike',
car: 'benefit_car',
meals: 'benefit_meals',
housing: 'benefit_housing',
wellness: 'benefit_wellness',
other: 'benefit_other',
}
export interface RunSalaryCalculationArgs {
supabase: SupabaseClient
companyId: string
salaryRunId: string
log: Logger
requestId: string
}
export type RunSalaryCalculationResult =
| { ok: true; run: Record<string, unknown>; warnings: string[] }
| { ok: false; code: string; details?: unknown; status?: number }
/**
* Run the per-employee calculation for a salary run.
*
* Preconditions enforced inside:
* - salary_runs row exists, is owned by `companyId`, and is in `draft` status
* - at least one salary_run_employee row exists for the run
* - every employee has a valid salary amount + tax configuration
* - every needed tax table is fetchable from Skatteverket (or local fallback)
*
* Returns the updated salary_runs row + warnings on success. Returns a
* structured `{ ok: false; code; details? }` on any failure. The caller is
* responsible for converting that to its response envelope.
*/
export async function runSalaryCalculation(
args: RunSalaryCalculationArgs,
): Promise<RunSalaryCalculationResult> {
const { supabase, companyId, salaryRunId: id, log, requestId } = args
const opLog = log.child({ salaryRunId: id })
// 1. Precondition: run exists, owned by company, is in draft status.
const { data: run, error: runError } = await supabase
.from('salary_runs')
.select('*')
.eq('id', id)
.eq('company_id', companyId)
.single()
if (runError || !run) {
return { ok: false, code: 'SALARY_RUN_NOT_FOUND' }
}
if (run.status !== 'draft') {
return {
ok: false,
code: 'SALARY_RUN_CALCULATE_FAILED',
details: { currentStatus: run.status, reason: 'not_draft' },
}
}
const paymentYear = parseInt(run.payment_date.split('-')[0])
// 2. Load year config.
const config = await loadPayrollConfig(supabase, paymentYear)
// 3. Load roster — `salary_run_employees` joined with employees + line items.
// Defense-in-depth: filter by company_id too even though salary_run_id is a
// foreign key. RLS already constrains the table per-company, but per
// CLAUDE.md every query carries the company_id filter explicitly so a
// future RLS lapse can't surface cross-tenant rows.
const { data: runEmployeesData, error: empError } = await supabase
.from('salary_run_employees')
.select('*, employee:employees(*), line_items:salary_line_items(*)')
.eq('salary_run_id', id)
.eq('company_id', companyId)
if (empError) {
return { ok: false, code: 'DATABASE_ERROR', details: empError }
}
// An empty roster is valid — a registered employer must still file a
// nolldeklaration (HU-only AGI) for months without payroll. Calculation
// then yields all-zero totals plus a frozen calculation_params snapshot,
// and every downstream loop simply iterates zero times.
const runEmployees = runEmployeesData ?? []
// 4. Pre-calculation validation — ensure every employee has the data the
// engine needs. We accumulate ALL errors so the caller sees a complete
// list rather than fixing one and discovering the next on the retry.
const validationErrors: string[] = []
for (const sre of runEmployees) {
const emp = sre.employee
if (!emp) continue
const name = `${emp.first_name} ${emp.last_name}`
// A per-run monthly salary of 0 is allowed: it represents an intentional
// nollkörning (the user edited this month's salary down to 0). Only a
// negative value is rejected. New employees still require monthly_salary > 0
// at creation (CreateEmployeeSchema), so a stray 0 cannot arise by accident.
if (emp.salary_type === 'monthly' && sre.monthly_salary < 0) {
validationErrors.push(`${name}: Månadslön kan inte vara negativ`)
}
if (emp.salary_type === 'hourly' && (!emp.hourly_rate || emp.hourly_rate <= 0)) {
validationErrors.push(`${name}: Timlön saknas eller är 0`)
}
if (emp.f_skatt_status === 'a_skatt' && !emp.is_sidoinkomst && !emp.tax_table_number) {
validationErrors.push(`${name}: Skattetabell saknas (krävs för A-skatt)`)
}
}
if (validationErrors.length > 0) {
return {
ok: false,
code: 'VALIDATION_ERROR',
details: { issues: validationErrors, reason: 'employee_data_incomplete' },
}
}
// 5. Fetch every needed tax table in one batch. The Skatteverket API has
// fallback to local data; if both fail TaxTableUnavailableError surfaces
// as a distinct retryable 503.
const tableNumbers = [
...new Set(
runEmployees
.filter((e) => e.employee?.tax_table_number)
.map((e) => e.employee.tax_table_number as number),
),
]
const columns = [
...new Set(
runEmployees
.filter((e) => e.employee?.tax_column)
.map((e) => e.employee.tax_column as number),
),
]
let taxRates: Awaited<ReturnType<typeof fetchAllTaxTableRatesForRun>>['rates'] = []
let taxTableSource: Awaited<ReturnType<typeof fetchAllTaxTableRatesForRun>>['source'] = 'api'
if (tableNumbers.length > 0) {
try {
const result = await fetchAllTaxTableRatesForRun(
paymentYear,
tableNumbers,
columns.length > 0 ? columns : [1],
)
taxRates = result.rates
taxTableSource = result.source
} catch (err) {
if (err instanceof TaxTableUnavailableError) {
return {
ok: false,
code: 'SALARY_RUN_TAX_TABLE_MISSING',
details: { reason: err.message, paymentYear, tableNumbers },
status: 503,
}
}
throw err
}
}
// 6. YTD aggregation across prior BOOKED runs in the same period_year.
// Drives the engine's progressive-tax + capped-avgift calculations.
const { data: priorRuns } = await supabase
.from('salary_run_employees')
.select(
'employee_id, gross_salary, tax_withheld, net_salary, salary_run:salary_runs!inner(period_year, period_month, status)',
)
.eq('company_id', companyId)
.eq('salary_run.period_year', run.period_year)
.eq('salary_run.status', 'booked')
.lt('salary_run.period_month', run.period_month)
const ytdByEmployee = new Map<string, { gross: number; tax: number; net: number }>()
for (const prior of (priorRuns || []) as Array<{
employee_id: string
gross_salary: number
tax_withheld: number
net_salary: number
}>) {
const current = ytdByEmployee.get(prior.employee_id) || { gross: 0, tax: 0, net: 0 }
current.gross += prior.gross_salary
current.tax += prior.tax_withheld
current.net += prior.net_salary
ytdByEmployee.set(prior.employee_id, current)
}
// 7. Pay period bounds — used to load per-day absence + worked-day records.
const periodYear = run.period_year as number
const periodMonth = run.period_month as number
const periodStart = `${periodYear}-${String(periodMonth).padStart(2, '0')}-01`
const periodEndDate = new Date(Date.UTC(periodYear, periodMonth, 0)) // last day of month
const periodEnd = periodEndDate.toISOString().slice(0, 10)
// 7b. Load active shift_premium_rules once per run. Filtered by company.
// Inactive rules excluded — the engine also re-checks, but this saves
// network bytes for companies with many archived rules.
const { data: premiumRulesRaw, error: rulesError } = await supabase
.from('shift_premium_rules')
.select('*')
.eq('company_id', companyId)
.eq('is_active', true)
if (rulesError) {
return { ok: false, code: 'DATABASE_ERROR', details: rulesError }
}
const premiumRules = (premiumRulesRaw ?? []) as ShiftPremiumRule[]
// Per-run aggregates collected during the loop.
let totalGross = 0
let totalTax = 0
let totalNet = 0
let totalAvgifter = 0
let totalVacationAccrual = 0
let totalEmployerCost = 0
// Surfaced as warnings — UI / agent shows alongside the successful
// calculation, not an error.
const lakarintygEmployees: string[] = []
const fkReportingEmployees: string[] = []
// 8. Per-employee calculation loop.
for (const sre of runEmployees) {
const emp = sre.employee
if (!emp) continue
// 8a. Derive absence line items from per-day records.
const absenceResult = await loadAndDeriveAbsence({
supabase,
companyId,
employeeId: emp.id,
monthlySalary: sre.monthly_salary || 0,
payrollConfig: config,
periodStart,
periodEnd,
})
// 8b. For hourly employees, derive worked hours from the calendar.
// For all employees (when premium rules exist), the same rows feed
// the shift-premium engine in 8z below.
let derivedHoursWorked: number | null = null
let workedDayRows: Array<{ work_date: string; hours: number; start_time: string | null; end_time: string | null }> = []
if (emp.salary_type === 'hourly' || premiumRules.length > 0) {
const { data: workedDays, error: workedError } = await supabase
.from('salary_worked_days')
.select('hours, work_date, start_time, end_time')
.eq('company_id', companyId)
.eq('employee_id', emp.id)
.gte('work_date', periodStart)
.lte('work_date', periodEnd)
if (workedError) {
return { ok: false, code: 'DATABASE_ERROR', details: workedError }
}
workedDayRows = (workedDays ?? []) as typeof workedDayRows
}
if (emp.salary_type === 'hourly') {
derivedHoursWorked = workedDayRows.reduce(
(sum, d) => Math.round((sum + Number(d.hours)) * 100) / 100,
0,
)
opLog.info('Derived hours_worked from calendar', {
employeeId: emp.id,
periodStart,
periodEnd,
rowCount: workedDayRows.length,
derivedHoursWorked,
})
// Refresh the hourly_salary line item so the displayed Lönerader table
// matches what the engine actually calculated.
if (derivedHoursWorked > 0 && (emp.hourly_rate || 0) > 0) {
const baseAmount =
Math.round((emp.hourly_rate as number) * derivedHoursWorked * 100) / 100
await supabase
.from('salary_line_items')
.delete()
.eq('salary_run_employee_id', sre.id)
.eq('item_type', 'hourly_salary')
await supabase.from('salary_line_items').insert({
salary_run_employee_id: sre.id,
company_id: companyId,
item_type: 'hourly_salary',
description: 'Timlön',
quantity: derivedHoursWorked,
amount: baseAmount,
is_taxable: true,
is_avgift_basis: true,
is_vacation_basis: true,
is_gross_deduction: false,
is_net_deduction: false,
account_number: getLineItemAccount('hourly_salary'),
sort_order: 0,
})
}
}
// Refresh the monthly 'Grundlön' line so the displayed Lönerader table
// matches the per-run monthly salary the engine actually uses. The engine
// recomputes baseSalary from sre.monthly_salary (not from this line item),
// so this update is display-only — it keeps the row consistent after the
// user edits this month's salary on the draft.
if (emp.salary_type === 'monthly') {
const baseAmount =
Math.round((sre.monthly_salary || 0) * (emp.employment_degree / 100) * 100) / 100
await supabase
.from('salary_line_items')
.update({ amount: baseAmount })
.eq('salary_run_employee_id', sre.id)
.eq('company_id', companyId)
.eq('item_type', 'monthly_salary')
}
const employeeName = `${emp.first_name} ${emp.last_name}`
if (absenceResult.flagLakarintyg) lakarintygEmployees.push(employeeName)
if (absenceResult.flagFkReporting) fkReportingEmployees.push(employeeName)
// 8c. Replace derived absence rows.
const { error: delAbsErr } = await supabase
.from('salary_line_items')
.delete()
.eq('salary_run_employee_id', sre.id)
.in('item_type', DERIVED_ABSENCE_TYPES)
if (delAbsErr) {
return { ok: false, code: 'DATABASE_ERROR', details: delAbsErr }
}
// 8d. Derive benefit line items from employee_benefits.
const { data: activeBenefits, error: benefitsErr } = await supabase
.from('employee_benefits')
.select('id, benefit_type, description, monthly_value')
.eq('employee_id', emp.id)
.eq('company_id', companyId)
.eq('is_active', true)
.lte('valid_from', run.payment_date)
.or(`valid_to.is.null,valid_to.gte.${run.payment_date}`)
if (benefitsErr) {
return { ok: false, code: 'DATABASE_ERROR', details: benefitsErr }
}
const { error: delBenefitErr } = await supabase
.from('salary_line_items')
.delete()
.eq('salary_run_employee_id', sre.id)
.not('source_benefit_id', 'is', null)
if (delBenefitErr) {
return { ok: false, code: 'DATABASE_ERROR', details: delBenefitErr }
}
const derivedBenefitRows = (activeBenefits ?? [])
.filter((b) => b.monthly_value > 0)
.map((b, idx) => {
const itemType = BENEFIT_TYPE_TO_LINE_ITEM[b.benefit_type] ?? 'benefit_other'
return {
salary_run_employee_id: sre.id,
company_id: companyId,
item_type: itemType,
description: b.description,
quantity: 1,
amount: Math.round(b.monthly_value * 100) / 100,
is_taxable: true,
is_avgift_basis: true,
is_vacation_basis: false,
is_gross_deduction: false,
is_net_deduction: false,
account_number: getLineItemAccount(itemType, emp.employment_type),
sort_order: 200 + idx,
source_benefit_id: b.id,
}
})
if (derivedBenefitRows.length > 0) {
const { error: insBenefitErr } = await supabase
.from('salary_line_items')
.insert(derivedBenefitRows)
if (insBenefitErr) {
return { ok: false, code: 'DATABASE_ERROR', details: insBenefitErr }
}
}
if (absenceResult.lineItems.length > 0) {
const rows = absenceResult.lineItems.map((li, idx) => ({
salary_run_employee_id: sre.id,
company_id: companyId,
item_type: li.item_type,
description: li.description,
quantity: li.quantity,
amount: Math.round(li.amount * 100) / 100,
is_taxable: li.is_taxable,
is_avgift_basis: li.is_avgift_basis,
is_vacation_basis: li.is_vacation_basis,
is_gross_deduction: li.is_gross_deduction,
is_net_deduction: false,
account_number: getLineItemAccount(li.item_type),
sort_order: 100 + idx,
}))
const { error: insAbsErr } = await supabase.from('salary_line_items').insert(rows)
if (insAbsErr) {
return { ok: false, code: 'DATABASE_ERROR', details: insAbsErr }
}
}
// 8d2. Derive shift-premium rows (OB-tillägg, övertid 50/100). The engine
// consumes start_time/end_time when present; rows without explicit
// times fall back to a default 08:00-17:00 shift (no pure-night/
// pure-weekend rules trigger for those days). The premium rate is
// applied to the employee's effectiveHourlyRate so monthly
// employees still get OB by deriving an hourly rate as
// monthly_salary / 173.
const { error: delPremiumErr } = await supabase
.from('salary_line_items')
.delete()
.eq('salary_run_employee_id', sre.id)
.in('item_type', DERIVED_PREMIUM_TYPES as unknown as string[])
if (delPremiumErr) {
return { ok: false, code: 'DATABASE_ERROR', details: delPremiumErr }
}
let derivedPremiumRows: Array<{
salary_run_employee_id: string
company_id: string
item_type: ShiftPremiumItemType
description: string
quantity: number
amount: number
is_taxable: boolean
is_avgift_basis: boolean
is_vacation_basis: boolean
is_gross_deduction: boolean
is_net_deduction: boolean
account_number: string
sort_order: number
}> = []
if (premiumRules.length > 0 && workedDayRows.length > 0) {
const baseHourlyRate = effectiveHourlyRate({
salary_type: emp.salary_type,
hourly_rate: emp.hourly_rate,
monthly_salary: sre.monthly_salary,
})
const shifts: WorkedDayShift[] = workedDayRows.map((row) => ({
work_date: row.work_date,
hours: Number(row.hours),
start_time: row.start_time,
end_time: row.end_time,
}))
const premiumLines = computePremiumLines({
employeeId: emp.id,
baseHourlyRate,
workedDays: shifts,
rules: premiumRules,
})
derivedPremiumRows = premiumLines.map((line, idx) => ({
salary_run_employee_id: sre.id,
company_id: companyId,
item_type: line.itemType,
description: line.description,
quantity: line.hours,
amount: line.amount,
is_taxable: true,
is_avgift_basis: true,
is_vacation_basis: true,
is_gross_deduction: false,
is_net_deduction: false,
account_number: getLineItemAccount(line.itemType, emp.employment_type),
sort_order: 300 + idx,
}))
if (derivedPremiumRows.length > 0) {
const { error: insPremiumErr } = await supabase
.from('salary_line_items')
.insert(derivedPremiumRows)
if (insPremiumErr) {
return { ok: false, code: 'DATABASE_ERROR', details: insPremiumErr }
}
}
}
// 8e. Assemble the in-memory line item set fed to calculateSalary.
const manualLineItems = (sre.line_items || [])
.filter((li: Record<string, unknown>) => {
if (DERIVED_ABSENCE_TYPES.includes(li.item_type as SalaryLineItemType)) return false
if (DERIVED_PREMIUM_TYPES.includes(li.item_type as ShiftPremiumItemType)) return false
if (li.source_benefit_id) return false
if (li.item_type === 'semesterersattning') return false
return true
})
.map((li: Record<string, unknown>) => ({
itemType: li.item_type as SalaryLineItemType,
amount: li.amount as number,
isTaxable: li.is_taxable as boolean,
isAvgiftBasis: li.is_avgift_basis as boolean,
isVacationBasis: li.is_vacation_basis as boolean,
isGrossDeduction: li.is_gross_deduction as boolean,
isNetDeduction: li.is_net_deduction as boolean,
}))
const derivedLineItems = absenceResult.lineItems.map((li) => ({
itemType: li.item_type as SalaryLineItemType,
amount: li.amount,
isTaxable: li.is_taxable,
isAvgiftBasis: li.is_avgift_basis,
isVacationBasis: li.is_vacation_basis,
isGrossDeduction: li.is_gross_deduction,
isNetDeduction: false,
}))
const derivedBenefitLineItems = derivedBenefitRows.map((row) => ({
itemType: row.item_type as SalaryLineItemType,
amount: row.amount,
isTaxable: true,
isAvgiftBasis: true,
isVacationBasis: false,
isGrossDeduction: false,
isNetDeduction: false,
}))
const derivedPremiumLineItems = derivedPremiumRows.map((row) => ({
itemType: row.item_type as SalaryLineItemType,
amount: row.amount,
isTaxable: true,
isAvgiftBasis: true,
isVacationBasis: true,
isGrossDeduction: false,
isNetDeduction: false,
}))
const lineItems = [...manualLineItems, ...derivedLineItems, ...derivedBenefitLineItems, ...derivedPremiumLineItems]
// 8f. Run the engine for this employee.
const result = calculateSalary(
{
employmentType: emp.employment_type,
salaryType: emp.salary_type,
monthlySalary: sre.monthly_salary || 0,
hourlyRate: emp.hourly_rate || undefined,
hoursWorked:
derivedHoursWorked !== null && derivedHoursWorked > 0
? derivedHoursWorked
: sre.hours_worked || undefined,
employmentDegree: emp.employment_degree,
taxTableNumber: emp.tax_table_number,
taxColumn: emp.tax_column || 1,
isSidoinkomst: emp.is_sidoinkomst,
jamkningPercentage: emp.jamkning_percentage,
jamkningValidFrom: emp.jamkning_valid_from,
jamkningValidTo: emp.jamkning_valid_to,
fSkattStatus: emp.f_skatt_status,
personnummer: emp.personnummer,
paymentDate: run.payment_date,
vacationRule: emp.vacation_rule,
vacationDaysPerYear: emp.vacation_days_per_year,
semestertillaggRate: emp.semestertillagg_rate,
vaxaStodEligible: emp.vaxa_stod_eligible,
vaxaStodStart: emp.vaxa_stod_start,
vaxaStodEnd: emp.vaxa_stod_end,
lineItems,
periodStart,
periodEnd,
employmentStart: emp.employment_start,
employmentEnd: emp.employment_end,
},
config,
taxRates.map((r) => ({
tableYear: r.tableYear,
tableNumber: r.tableNumber,
columnNumber: r.columnNumber,
incomeFrom: r.incomeFrom,
incomeTo: r.incomeTo,
taxAmount: r.taxAmount,
})),
)
// Aggregated absence counts derived from per-day records.
const sickDays = absenceResult.aggregated.sickDays
const vabDays = absenceResult.aggregated.vabDays
const parentalDays = absenceResult.aggregated.parentalDays
const vacationDays = (sre.line_items || [])
.filter((li: Record<string, unknown>) => li.item_type === 'vacation')
.reduce(
(sum: number, li: Record<string, unknown>) => sum + ((li.quantity as number) || 0),
0,
)
// 8g. Write the per-employee row. Mirrors calendar-derived hours into the
// hours_worked snapshot column so downstream code (reports, storno via
// correct/route) sees a consistent value.
const snapshotHoursWorked =
derivedHoursWorked !== null && derivedHoursWorked > 0
? derivedHoursWorked
: sre.hours_worked
const { error: empUpdateError } = await supabase
.from('salary_run_employees')
.update({
hours_worked: snapshotHoursWorked,
gross_salary: result.grossSalary,
gross_deductions: result.grossDeductions,
benefit_values: result.benefitValues,
taxable_income: result.taxableIncome,
tax_withheld: result.taxWithheld,
net_deductions: result.netDeductions,
net_salary: result.netSalary,
avgifter_rate: result.avgifterRate,
avgifter_amount: result.avgifterAmount,
avgifter_basis: result.avgifterBasis,
avgifter_category: result.avgifterCategory,
vacation_accrual: result.vacationAccrual,
vacation_accrual_avgifter: result.vacationAccrualAvgifter,
tax_table_number: emp.tax_table_number,
tax_column: emp.tax_column,
tax_table_year: paymentYear,
sick_days: sickDays,
vab_days: vabDays,
parental_days: parentalDays,
vacation_days_taken: vacationDays,
calculation_breakdown: { steps: result.steps },
ytd_gross:
Math.round(
((ytdByEmployee.get(sre.employee_id)?.gross || 0) + result.grossSalary) * 100,
) / 100,
ytd_tax:
Math.round(
((ytdByEmployee.get(sre.employee_id)?.tax || 0) + result.taxWithheld) * 100,
) / 100,
ytd_net:
Math.round(
((ytdByEmployee.get(sre.employee_id)?.net || 0) + result.netSalary) * 100,
) / 100,
})
.eq('id', sre.id)
if (empUpdateError) {
return { ok: false, code: 'DATABASE_ERROR', details: empUpdateError }
}
// 8h. Replace any existing 'semesterersattning' line item (the engine
// derives it on every calculate).
const { error: delSemErr } = await supabase
.from('salary_line_items')
.delete()
.eq('salary_run_employee_id', sre.id)
.eq('item_type', 'semesterersattning')
if (delSemErr) {
return { ok: false, code: 'DATABASE_ERROR', details: delSemErr }
}
if (result.vacationCompensation > 0) {
const { error: insSemErr } = await supabase.from('salary_line_items').insert({
salary_run_employee_id: sre.id,
company_id: companyId,
item_type: 'semesterersattning',
description: 'Semesterersättning',
quantity: 1,
amount: Math.round(result.vacationCompensation * 100) / 100,
is_taxable: true,
is_avgift_basis: true,
is_vacation_basis: false,
is_gross_deduction: false,
is_net_deduction: false,
account_number: getLineItemAccount('semesterersattning', emp.employment_type),
sort_order: 50,
})
if (insSemErr) {
return { ok: false, code: 'DATABASE_ERROR', details: insSemErr }
}
}
totalGross += result.grossSalary
totalTax += result.taxWithheld
totalNet += result.netSalary
totalAvgifter += result.avgifterAmount
totalVacationAccrual += result.vacationAccrual
totalEmployerCost += result.totalEmployerCost
}
// 9. Update run totals + freeze the calculation_params snapshot.
const { data: updatedRun, error: updateError } = await supabase
.from('salary_runs')
.update({
total_gross: Math.round(totalGross * 100) / 100,
total_tax: Math.round(totalTax * 100) / 100,
total_net: Math.round(totalNet * 100) / 100,
total_avgifter: Math.round(totalAvgifter * 100) / 100,
total_vacation_accrual: Math.round(totalVacationAccrual * 100) / 100,
total_employer_cost: Math.round(totalEmployerCost * 100) / 100,
calculation_params: serializePayrollConfig(config),
})
.eq('id', id)
// Defense-in-depth: scope the write to the company explicitly. The
// first SELECT confirmed `company_id = companyId` for this id, but the
// CLAUDE.md rule is that every write carries the filter so the
// intent is explicit at the SQL layer even if upstream code is later
// refactored.
.eq('company_id', companyId)
.select()
.single()
if (updateError) {
return { ok: false, code: 'DATABASE_ERROR', details: updateError }
}
// 10. Warnings — non-blocking annotations the caller should surface.
const warnings: string[] = []
if (taxTableSource === 'fallback') {
warnings.push(
`Skatteverkets skattetabell-API är inte nåbart — beräkningen använder lokal reservdata för ${paymentYear}. Kontrollera att Skatteverket inte publicerat ändringar innan lönekörningen bokförs.`,
)
} else if (taxTableSource === 'mixed') {
warnings.push(
`Skatteverkets skattetabell-API svarade bara delvis — vissa skattetabeller kommer från lokal reservdata för ${paymentYear}. Kontrollera att Skatteverket inte publicerat ändringar innan lönekörningen bokförs.`,
)
}
if (lakarintygEmployees.length > 0) {
warnings.push(
`Läkarintyg krävs från och med dag 8: ${lakarintygEmployees.join(', ')}. ` +
`Kontrollera att läkarintyg finns innan lönekörningen godkänns.`,
)
}
if (fkReportingEmployees.length > 0) {
warnings.push(
`Försäkringskassan tar över sjuklön från dag 15: ${fkReportingEmployees.join(', ')}. ` +
`Säkerställ att anmälan till FK är gjord.`,
)
}
opLog.info('salary calculation complete', {
requestId,
salaryRunId: id,
warningCount: warnings.length,
taxTableSource,
})
return { ok: true, run: updatedRun as Record<string, unknown>, warnings }
}