給与管理システム新規作成
This commit is contained in:
admin
1
backend/app/payroll/bonus/__init__.py
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1
backend/app/payroll/bonus/__init__.py
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# Bonus Module
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139
backend/app/payroll/bonus/router.py
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139
backend/app/payroll/bonus/router.py
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"""
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賞与計算API (Bonus Calculation API)
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"""
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from fastapi import APIRouter, HTTPException, status
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from typing import List
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from datetime import datetime
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from . import schemas
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from .service import BonusCalculationService
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from ...core.database import get_connection
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router = APIRouter(prefix="/payroll/bonus", tags=["Payroll - Bonus"])
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@router.post("/calculate", response_model=schemas.BonusPayment, status_code=status.HTTP_201_CREATED)
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def calculate_bonus(request: schemas.BonusCalculationRequest):
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"""賞与を計算"""
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# 賞与を計算
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calc_result = BonusCalculationService.calculate_bonus(
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employee_id=request.employee_id,
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bonus_year=request.bonus_year,
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bonus_month=request.bonus_month,
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bonus_type=request.bonus_type,
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payment_date=request.payment_date,
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base_bonus=request.base_bonus,
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performance_bonus=request.performance_bonus,
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other_bonus=request.other_bonus,
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other_deduction=request.other_deduction,
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calculated_by=request.calculated_by
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)
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# データベースに保存
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute(
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"""
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INSERT INTO bonus_payments (
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employee_id, bonus_year, bonus_month, bonus_type, payment_date, status,
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base_bonus, performance_bonus, other_bonus, total_bonus,
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health_insurance, care_insurance, pension_insurance, employment_insurance,
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income_tax, other_deduction, total_deduction,
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net_bonus, calculated_at, calculated_by
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) VALUES (
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%s, %s, %s, %s, %s, %s,
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%s, %s, %s, %s,
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%s, %s, %s, %s,
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%s, %s, %s,
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%s, %s, %s
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)
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RETURNING *
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""",
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(
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calc_result["employee_id"], calc_result["bonus_year"], calc_result["bonus_month"],
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calc_result["bonus_type"], calc_result["payment_date"], calc_result["status"],
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calc_result["base_bonus"], calc_result["performance_bonus"],
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calc_result["other_bonus"], calc_result["total_bonus"],
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calc_result["health_insurance"], calc_result["care_insurance"],
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calc_result["pension_insurance"], calc_result["employment_insurance"],
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calc_result["income_tax"], calc_result["other_deduction"],
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calc_result["total_deduction"],
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calc_result["net_bonus"], datetime.now(), calc_result["calculated_by"]
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)
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)
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result = cur.fetchone()
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conn.commit()
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return result
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@router.get("/", response_model=List[schemas.BonusPayment])
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def get_bonuses(bonus_year: int = None, employee_id: int = None):
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"""賞与一覧を取得"""
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conditions = []
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params = []
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if bonus_year:
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conditions.append("bonus_year = %s")
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params.append(bonus_year)
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if employee_id:
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conditions.append("employee_id = %s")
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params.append(employee_id)
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where_clause = " AND ".join(conditions) if conditions else "1=1"
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute(
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f"""
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SELECT * FROM bonus_payments
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WHERE {where_clause}
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ORDER BY bonus_year DESC, bonus_month DESC
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""",
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params
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)
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return cur.fetchall()
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@router.get("/{bonus_id}", response_model=schemas.BonusPayment)
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def get_bonus(bonus_id: int):
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"""賞与詳細を取得"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute("SELECT * FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
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result = cur.fetchone()
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if not result:
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raise HTTPException(status_code=404, detail="賞与が見つかりません")
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return result
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@router.post("/{bonus_id}/approve", response_model=schemas.BonusPayment)
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def approve_bonus(bonus_id: int, approved_by: str):
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"""賞与を承認"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute(
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"""
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UPDATE bonus_payments
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SET status = 'approved', approved_at = %s, approved_by = %s
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WHERE bonus_id = %s AND status = 'calculated'
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RETURNING *
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""",
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(datetime.now(), approved_by, bonus_id)
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)
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result = cur.fetchone()
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if not result:
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raise HTTPException(status_code=404, detail="賞与が見つかりません、または既に承認済みです")
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conn.commit()
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return result
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@router.delete("/{bonus_id}", status_code=status.HTTP_204_NO_CONTENT)
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def delete_bonus(bonus_id: int):
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"""賞与を削除"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute("DELETE FROM bonus_payments WHERE bonus_id = %s AND status = 'draft'", (bonus_id,))
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if cur.rowcount == 0:
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raise HTTPException(status_code=404, detail="賞与が見つかりません、または削除できません")
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conn.commit()
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63
backend/app/payroll/bonus/schemas.py
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63
backend/app/payroll/bonus/schemas.py
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"""
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賞与計算のスキーマ定義 (Bonus Schemas)
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"""
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from pydantic import BaseModel
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from datetime import date, datetime
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from typing import Optional
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from decimal import Decimal
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class BonusPaymentBase(BaseModel):
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"""賞与計算基本情報"""
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employee_id: int
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bonus_year: int
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bonus_month: int
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bonus_type: str # 夏季賞与/冬季賞与/決算賞与/その他
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payment_date: date
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base_bonus: Decimal = Decimal("0")
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performance_bonus: Decimal = Decimal("0")
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other_bonus: Decimal = Decimal("0")
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class BonusPaymentCreate(BonusPaymentBase):
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"""賞与計算の作成"""
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pass
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class BonusCalculationRequest(BaseModel):
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"""賞与計算リクエスト"""
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employee_id: int
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bonus_year: int
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bonus_month: int
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bonus_type: str
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payment_date: date
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base_bonus: Decimal
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performance_bonus: Decimal = Decimal("0")
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other_bonus: Decimal = Decimal("0")
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other_deduction: Decimal = Decimal("0")
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calculated_by: str = "system"
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class BonusPayment(BonusPaymentBase):
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"""賞与計算結果"""
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bonus_id: int
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status: str
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total_bonus: Decimal
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health_insurance: Decimal
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care_insurance: Decimal
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pension_insurance: Decimal
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employment_insurance: Decimal
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income_tax: Decimal
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other_deduction: Decimal
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total_deduction: Decimal
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net_bonus: Decimal
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notes: Optional[str] = None
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calculated_at: Optional[datetime] = None
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calculated_by: Optional[str] = None
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approved_at: Optional[datetime] = None
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approved_by: Optional[str] = None
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created_at: datetime
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updated_at: datetime
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class Config:
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from_attributes = True
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235
backend/app/payroll/bonus/service.py
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235
backend/app/payroll/bonus/service.py
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"""
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賞与計算サービス (Bonus Calculation Service)
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"""
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from decimal import Decimal
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from datetime import date
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from typing import Dict, Any
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from ...core.database import get_connection
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class BonusCalculationService:
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"""賞与計算サービス"""
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@staticmethod
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def get_insurance_rate(rate_type: str, target_date: date) -> Dict[str, Any]:
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"""保険料率を取得"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute(
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"""
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SELECT * FROM insurance_rates
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WHERE rate_type = %s
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AND valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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ORDER BY valid_from DESC
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LIMIT 1
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""",
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(rate_type, target_date, target_date)
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)
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return cur.fetchone()
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@staticmethod
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def get_insurance_limit(setting_type: str, target_date: date) -> Decimal:
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"""社会保険料上限を取得"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute(
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"""
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SELECT limit_amount FROM insurance_limit_settings
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WHERE setting_type = %s
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AND valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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ORDER BY valid_from DESC
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LIMIT 1
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""",
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(setting_type, target_date, target_date)
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)
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result = cur.fetchone()
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return Decimal(str(result["limit_amount"])) if result else Decimal("0")
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@staticmethod
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def get_previous_salary_avg(employee_id: int, payment_date: date) -> Decimal:
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"""前月までの3ヶ月平均給与を取得（賞与所得税計算用）"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 前月までの3ヶ月の総支給額を取得
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cur.execute(
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"""
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SELECT AVG(total_payment - commute_allowance) as avg_salary
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FROM monthly_payroll
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WHERE employee_id = %s
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AND payment_date < %s
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AND status IN ('approved', 'paid')
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ORDER BY payment_date DESC
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LIMIT 3
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""",
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(employee_id, payment_date)
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)
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result = cur.fetchone()
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return Decimal(str(result["avg_salary"])) if result and result["avg_salary"] else Decimal("0")
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@staticmethod
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def calculate_bonus_income_tax(
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bonus_amount: Decimal,
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previous_salary_avg: Decimal,
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dependents_count: int
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) -> Decimal:
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"""
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賞与所得税を計算
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賞与税率 = (前月給与額 - 社会保険料) × 扶養人数に応じた税率
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"""
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# 簡易計算: 賞与額から社会保険料概算を引いた額の10.21%を所得税とする
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# 実際は前月給与から税率を求める複雑な計算が必要
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if previous_salary_avg == Decimal("0"):
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# 前月給与がない場合は賞与額の10.21%
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return (bonus_amount * Decimal("0.1021")).quantize(Decimal("1"))
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# 扶養人数による税率軽減（簡略化）
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rate = Decimal("0.1021") # 基本税率 10.21%
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if dependents_count == 1:
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rate = Decimal("0.0820") # 8.20%
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elif dependents_count == 2:
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rate = Decimal("0.0619") # 6.19%
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elif dependents_count >= 3:
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rate = Decimal("0.0418") # 4.18%
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return (bonus_amount * rate).quantize(Decimal("1"))
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@staticmethod
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def calculate_bonus(
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employee_id: int,
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bonus_year: int,
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bonus_month: int,
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bonus_type: str,
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payment_date: date,
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base_bonus: Decimal,
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performance_bonus: Decimal = Decimal("0"),
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other_bonus: Decimal = Decimal("0"),
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other_deduction: Decimal = Decimal("0"),
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calculated_by: str = "system"
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) -> Dict[str, Any]:
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"""賞与を計算"""
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# 総支給額
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total_bonus = base_bonus + performance_bonus + other_bonus
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# 社会保険料上限を取得
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health_insurance_limit = BonusCalculationService.get_insurance_limit(
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"健康保険標準報酬月額上限", payment_date
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)
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pension_insurance_limit = BonusCalculationService.get_insurance_limit(
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"厚生年金標準報酬月額上限", payment_date
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)
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# 賞与の標準賞与額（上限適用）
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health_standard_bonus = min(total_bonus, health_insurance_limit) if health_insurance_limit > 0 else total_bonus
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pension_standard_bonus = min(total_bonus, pension_insurance_limit) if pension_insurance_limit > 0 else total_bonus
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# 従業員情報を取得（年齢計算のため）
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute(
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"SELECT birth_date FROM employees WHERE employee_id = %s",
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(employee_id,)
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)
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employee_info = cur.fetchone()
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# 年齢を計算
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age = 0
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if employee_info and employee_info["birth_date"]:
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age = (payment_date - employee_info["birth_date"]).days // 365
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# 健康保険（賞与額の1/1000で計算）
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health_insurance_rate = BonusCalculationService.get_insurance_rate("健康保険", payment_date)
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health_insurance = Decimal("0")
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if health_insurance_rate:
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health_insurance = (
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health_standard_bonus * Decimal(str(health_insurance_rate["employee_rate"]))
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).quantize(Decimal("1"))
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# 介護保険（40歳以上65歳未満が対象）
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care_insurance = Decimal("0")
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if 40 <= age < 65:
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care_insurance_rate = BonusCalculationService.get_insurance_rate("介護保険", payment_date)
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if care_insurance_rate:
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care_insurance = (
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health_standard_bonus * Decimal(str(care_insurance_rate["employee_rate"]))
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).quantize(Decimal("1"))
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# 厚生年金
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pension_insurance_rate = BonusCalculationService.get_insurance_rate("厚生年金", payment_date)
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pension_insurance = Decimal("0")
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if pension_insurance_rate:
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pension_insurance = (
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pension_standard_bonus * Decimal(str(pension_insurance_rate["employee_rate"]))
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).quantize(Decimal("1"))
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# 雇用保険
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employment_insurance_rate = BonusCalculationService.get_insurance_rate("雇用保険", payment_date)
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employment_insurance = Decimal("0")
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if employment_insurance_rate:
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employment_insurance = (
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total_bonus * Decimal(str(employment_insurance_rate["employee_rate"]))
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).quantize(Decimal("1"))
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# 所得税の計算（賞与特有の計算）
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from ..calculation.service import PayrollCalculationService
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dependents_count = PayrollCalculationService.get_active_dependents_count(employee_id, payment_date)
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previous_salary_avg = BonusCalculationService.get_previous_salary_avg(employee_id, payment_date)
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# 課税対象額
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taxable_bonus = (
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total_bonus -
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health_insurance -
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care_insurance -
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pension_insurance -
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employment_insurance
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)
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income_tax = BonusCalculationService.calculate_bonus_income_tax(
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taxable_bonus,
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previous_salary_avg,
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dependents_count
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)
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# 総控除額
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total_deduction = (
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health_insurance +
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care_insurance +
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pension_insurance +
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employment_insurance +
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income_tax +
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other_deduction
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)
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# 差引支給額
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net_bonus = total_bonus - total_deduction
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return {
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"employee_id": employee_id,
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"bonus_year": bonus_year,
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"bonus_month": bonus_month,
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"bonus_type": bonus_type,
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"payment_date": payment_date,
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"status": "calculated",
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# 支給項目
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"base_bonus": base_bonus,
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"performance_bonus": performance_bonus,
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"other_bonus": other_bonus,
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"total_bonus": total_bonus,
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# 控除項目
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"health_insurance": health_insurance,
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"care_insurance": care_insurance,
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"pension_insurance": pension_insurance,
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"employment_insurance": employment_insurance,
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"income_tax": income_tax,
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"other_deduction": other_deduction,
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"total_deduction": total_deduction,
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# 差引支給額
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"net_bonus": net_bonus,
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"calculated_by": calculated_by
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}
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Reference in New Issue
Block a user