給与管理システム新規作成
This commit is contained in:
admin
17
backend/sql/add_tax_year.sql
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17
backend/sql/add_tax_year.sql
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-- 所得税率表に年度フィールドを追加
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ALTER TABLE income_tax_table
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ADD COLUMN tax_year INTEGER;
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-- 既存データに年度を設定（valid_fromから抽出）
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UPDATE income_tax_table
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SET tax_year = EXTRACT(YEAR FROM valid_from);
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-- 年度をNOT NULLに変更
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ALTER TABLE income_tax_table
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ALTER COLUMN tax_year SET NOT NULL;
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-- インデックスを追加
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CREATE INDEX idx_income_tax_year ON income_tax_table(tax_year);
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-- コメント
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COMMENT ON COLUMN income_tax_table.tax_year IS '適用年度';
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116
backend/sql/payroll_enhancements.sql
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116
backend/sql/payroll_enhancements.sql
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@@ -0,0 +1,116 @@
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-- 給与システム拡張機能
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-- Payroll System Enhancements
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-- ========================================
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-- 1. 社会保険料上限設定テーブル
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-- ========================================
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CREATE TABLE IF NOT EXISTS insurance_limit_settings (
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limit_id SERIAL PRIMARY KEY,
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setting_type VARCHAR(50) NOT NULL, -- 健康保険上限/厚生年金上限/通勤手当非課税限度額
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limit_amount DECIMAL(12, 2) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE insurance_limit_settings IS '社会保険料上限設定';
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COMMENT ON COLUMN insurance_limit_settings.setting_type IS '設定種別: 健康保険上限/厚生年金上限/通勤手当非課税限度額';
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COMMENT ON COLUMN insurance_limit_settings.limit_amount IS '上限額';
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-- ========================================
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-- 2. 賞与計算テーブル
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-- ========================================
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CREATE TABLE IF NOT EXISTS bonus_payments (
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bonus_id SERIAL PRIMARY KEY,
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employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
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bonus_year INTEGER NOT NULL,
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bonus_month INTEGER NOT NULL,
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bonus_type VARCHAR(50) NOT NULL, -- 夏季賞与/冬季賞与/決算賞与/その他
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payment_date DATE NOT NULL,
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status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
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-- 支給項目
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base_bonus DECIMAL(12, 2) DEFAULT 0, -- 基本賞与額
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performance_bonus DECIMAL(12, 2) DEFAULT 0, -- 業績賞与
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other_bonus DECIMAL(12, 2) DEFAULT 0, -- その他賞与
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total_bonus DECIMAL(12, 2) DEFAULT 0, -- 総支給額
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-- 控除項目
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health_insurance DECIMAL(12, 2) DEFAULT 0,
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care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上）
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pension_insurance DECIMAL(12, 2) DEFAULT 0,
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employment_insurance DECIMAL(12, 2) DEFAULT 0,
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income_tax DECIMAL(12, 2) DEFAULT 0, -- 賞与所得税
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other_deduction DECIMAL(12, 2) DEFAULT 0,
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total_deduction DECIMAL(12, 2) DEFAULT 0,
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-- 差引支給額
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net_bonus DECIMAL(12, 2) DEFAULT 0,
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notes TEXT,
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calculated_at TIMESTAMP,
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calculated_by VARCHAR(100),
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approved_at TIMESTAMP,
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approved_by VARCHAR(100),
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_bonus_employee_payment UNIQUE (employee_id, bonus_year, bonus_month, bonus_type)
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);
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COMMENT ON TABLE bonus_payments IS '賞与計算';
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COMMENT ON COLUMN bonus_payments.bonus_type IS '賞与種別: 夏季賞与/冬季賞与/決算賞与/その他';
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COMMENT ON COLUMN bonus_payments.status IS 'ステータス: draft/calculated/approved/paid';
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-- ========================================
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-- 3. 扶養家族判定条件テーブル（所得税計算用）
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-- ========================================
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CREATE TABLE IF NOT EXISTS dependent_rules (
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rule_id SERIAL PRIMARY KEY,
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rule_type VARCHAR(50) NOT NULL, -- 所得限度額/年齢条件/同一生計
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rule_value VARCHAR(100) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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description TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE dependent_rules IS '扶養家族判定条件';
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COMMENT ON COLUMN dependent_rules.rule_type IS 'ルール種別: 所得限度額/年齢条件/同一生計';
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-- ========================================
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-- インデックス作成
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-- ========================================
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CREATE INDEX idx_insurance_limits_valid ON insurance_limit_settings(valid_from, valid_to);
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CREATE INDEX idx_bonus_employee_year ON bonus_payments(employee_id, bonus_year);
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CREATE INDEX idx_bonus_status ON bonus_payments(status);
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CREATE INDEX idx_dependent_rules_valid ON dependent_rules(valid_from, valid_to);
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-- ========================================
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-- トリガー: 更新日時の自動更新
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-- ========================================
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CREATE TRIGGER trg_insurance_limits_updated_at BEFORE UPDATE ON insurance_limit_settings
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_bonus_payments_updated_at BEFORE UPDATE ON bonus_payments
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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-- ========================================
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-- 初期データ: 社会保険料上限設定 (2026年度)
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-- ========================================
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INSERT INTO insurance_limit_settings (setting_type, limit_amount, valid_from, notes) VALUES
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('健康保険標準報酬月額上限', 1390000, '2026-01-01', '健康保険の標準報酬月額上限（第50級）'),
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('厚生年金標準報酬月額上限', 650000, '2026-01-01', '厚生年金保険の標準報酬月額上限（第32級）'),
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('通勤手当非課税限度額', 150000, '2026-01-01', '通勤手当の非課税限度額（月額）');
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-- ========================================
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-- 初期データ: 扶養家族判定条件 (2026年度)
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-- ========================================
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INSERT INTO dependent_rules (rule_type, rule_value, valid_from, description) VALUES
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('所得限度額_一般', '480000', '2026-01-01', '一般扶養親族の所得限度額（年間48万円）'),
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('所得限度額_配偶者', '480000', '2026-01-01', '配偶者の所得限度額（年間48万円）'),
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('所得限度額_配偶者特別', '1330000', '2026-01-01', '配偶者特別控除の所得限度額（年間133万円）'),
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('年齢_特定扶養親族', '19-23', '2026-01-01', '特定扶養親族の年齢範囲（19歳以上23歳未満）'),
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('年齢_老人扶養親族', '70-', '2026-01-01', '老人扶養親族の年齢（70歳以上）');
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172
backend/sql/payroll_migration_20260119.sql
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172
backend/sql/payroll_migration_20260119.sql
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@@ -0,0 +1,172 @@
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-- ========================================
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-- 給与システム マイグレーション 2026-01-19
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-- Payroll System Migration Script
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-- ========================================
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-- このスクリプトは既存のpayroll_schema.sqlを適用済みのDBに対して実行してください
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-- This script should be run on databases that already have payroll_schema.sql applied
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-- ========================================
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-- 1. 既存テーブルへの列追加
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-- ========================================
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-- 従業員テーブルに新しい列を追加（介護保険判定用）
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-- Add new columns to employees table (for care insurance determination)
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ALTER TABLE employees
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ADD COLUMN IF NOT EXISTS birth_date DATE,
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ADD COLUMN IF NOT EXISTS gender VARCHAR(10),
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ADD COLUMN IF NOT EXISTS postal_code VARCHAR(10),
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ADD COLUMN IF NOT EXISTS address VARCHAR(200);
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COMMENT ON COLUMN employees.birth_date IS '生年月日（介護保険料計算に使用）';
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COMMENT ON COLUMN employees.gender IS '性別';
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COMMENT ON COLUMN employees.postal_code IS '郵便番号';
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COMMENT ON COLUMN employees.address IS '住所';
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-- 月次給与計算テーブルに介護保険列を追加
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-- Add care insurance column to monthly payroll table
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ALTER TABLE monthly_payroll
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ADD COLUMN IF NOT EXISTS care_insurance DECIMAL(12, 2) DEFAULT 0;
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COMMENT ON COLUMN monthly_payroll.care_insurance IS '介護保険料（40歳以上65歳未満対象）';
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-- ========================================
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-- 2. 介護保険料率の初期データを追加（まだ存在しない場合）
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-- ========================================
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INSERT INTO insurance_rates (rate_type, employee_rate, employer_rate, valid_from, notes)
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SELECT '介護保険', 0.0091, 0.0091, '2026-01-01', '介護保険料率 1.82% (労使折半、40歳以上対象)'
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WHERE NOT EXISTS (
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SELECT 1 FROM insurance_rates
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WHERE rate_type = '介護保険' AND valid_from = '2026-01-01'
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);
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-- ========================================
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-- 3. 新テーブル作成: 社会保険料上限設定
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-- ========================================
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CREATE TABLE IF NOT EXISTS insurance_limit_settings (
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limit_id SERIAL PRIMARY KEY,
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setting_type VARCHAR(50) NOT NULL, -- 健康保険上限/厚生年金上限/通勤手当非課税限度額
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limit_amount DECIMAL(12, 2) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE insurance_limit_settings IS '社会保険料上限設定';
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COMMENT ON COLUMN insurance_limit_settings.setting_type IS '設定種別: 健康保険標準報酬月額上限/厚生年金標準報酬月額上限/通勤手当非課税限度額';
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COMMENT ON COLUMN insurance_limit_settings.limit_amount IS '上限額';
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-- ========================================
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-- 4. 新テーブル作成: 賞与計算
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-- ========================================
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CREATE TABLE IF NOT EXISTS bonus_payments (
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bonus_id SERIAL PRIMARY KEY,
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employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
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bonus_year INTEGER NOT NULL,
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bonus_month INTEGER NOT NULL,
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bonus_type VARCHAR(50) NOT NULL, -- 夏季賞与/冬季賞与/決算賞与/その他
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payment_date DATE NOT NULL,
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status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
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-- 支給項目
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base_bonus DECIMAL(12, 2) DEFAULT 0, -- 基本賞与額
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performance_bonus DECIMAL(12, 2) DEFAULT 0, -- 業績賞与
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other_bonus DECIMAL(12, 2) DEFAULT 0, -- その他賞与
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total_bonus DECIMAL(12, 2) DEFAULT 0, -- 総支給額
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-- 控除項目
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health_insurance DECIMAL(12, 2) DEFAULT 0,
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care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上）
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pension_insurance DECIMAL(12, 2) DEFAULT 0,
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employment_insurance DECIMAL(12, 2) DEFAULT 0,
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income_tax DECIMAL(12, 2) DEFAULT 0, -- 賞与所得税
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other_deduction DECIMAL(12, 2) DEFAULT 0,
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total_deduction DECIMAL(12, 2) DEFAULT 0,
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-- 差引支給額
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net_bonus DECIMAL(12, 2) DEFAULT 0,
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notes TEXT,
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calculated_at TIMESTAMP,
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calculated_by VARCHAR(100),
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approved_at TIMESTAMP,
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approved_by VARCHAR(100),
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_bonus_employee_payment UNIQUE (employee_id, bonus_year, bonus_month, bonus_type)
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);
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COMMENT ON TABLE bonus_payments IS '賞与計算';
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COMMENT ON COLUMN bonus_payments.bonus_type IS '賞与種別: 夏季賞与/冬季賞与/決算賞与/その他';
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COMMENT ON COLUMN bonus_payments.status IS 'ステータス: draft/calculated/approved/paid';
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-- ========================================
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-- 5. 新テーブル作成: 扶養家族判定条件
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-- ========================================
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CREATE TABLE IF NOT EXISTS dependent_rules (
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rule_id SERIAL PRIMARY KEY,
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rule_type VARCHAR(50) NOT NULL, -- 所得限度額/年齢条件/同一生計
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rule_value VARCHAR(100) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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description TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE dependent_rules IS '扶養家族判定条件';
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COMMENT ON COLUMN dependent_rules.rule_type IS 'ルール種別: 所得限度額/年齢条件/同一生計';
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-- ========================================
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-- 6. インデックス作成
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-- ========================================
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CREATE INDEX IF NOT EXISTS idx_insurance_limits_valid ON insurance_limit_settings(valid_from, valid_to);
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CREATE INDEX IF NOT EXISTS idx_bonus_employee_year ON bonus_payments(employee_id, bonus_year);
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CREATE INDEX IF NOT EXISTS idx_bonus_status ON bonus_payments(status);
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CREATE INDEX IF NOT EXISTS idx_dependent_rules_valid ON dependent_rules(valid_from, valid_to);
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-- ========================================
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-- 7. トリガー: 更新日時の自動更新
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-- ========================================
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CREATE TRIGGER trg_insurance_limits_updated_at BEFORE UPDATE ON insurance_limit_settings
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_bonus_payments_updated_at BEFORE UPDATE ON bonus_payments
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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-- ========================================
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-- 8. 初期データ: 社会保険料上限設定 (2026年度)
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-- ========================================
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INSERT INTO insurance_limit_settings (setting_type, limit_amount, valid_from, notes) VALUES
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('健康保険標準報酬月額上限', 1390000, '2026-01-01', '健康保険の標準報酬月額上限（第50級）'),
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('厚生年金標準報酬月額上限', 650000, '2026-01-01', '厚生年金保険の標準報酬月額上限（第32級）'),
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('通勤手当非課税限度額', 150000, '2026-01-01', '通勤手当の非課税限度額（月額）')
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ON CONFLICT DO NOTHING;
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-- ========================================
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-- 9. 初期データ: 扶養家族判定条件 (2026年度)
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-- ========================================
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INSERT INTO dependent_rules (rule_type, rule_value, valid_from, description) VALUES
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('所得限度額_一般', '480000', '2026-01-01', '一般扶養親族の所得限度額（年間48万円）'),
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('所得限度額_配偶者', '480000', '2026-01-01', '配偶者の所得限度額（年間48万円）'),
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('所得限度額_配偶者特別', '1330000', '2026-01-01', '配偶者特別控除の所得限度額（年間133万円）'),
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('年齢_特定扶養親族', '19-23', '2026-01-01', '特定扶養親族の年齢範囲（19歳以上23歳未満）'),
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('年齢_老人扶養親族', '70-', '2026-01-01', '老人扶養親族の年齢（70歳以上）')
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ON CONFLICT DO NOTHING;
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-- ========================================
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-- マイグレーション完了
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-- ========================================
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-- 以下のコマンドで適用状態を確認できます：
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-- Verify migration with the following commands:
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--
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-- \d employees -- 従業員テーブルの構造確認
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-- \d monthly_payroll -- 月次給与テーブルの構造確認
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-- \dt *bonus* -- 賞与テーブルの確認
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-- \dt *insurance_limit* -- 保険上限テーブルの確認
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-- \dt *dependent_rule* -- 扶養判定テーブルの確認
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--
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-- SELECT * FROM insurance_limit_settings; -- 保険上限設定の確認
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-- SELECT * FROM dependent_rules; -- 扶養判定条件の確認
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-- SELECT * FROM insurance_rates WHERE rate_type = '介護保険'; -- 介護保険料率の確認
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238
backend/sql/payroll_schema.sql
Normal file
238
backend/sql/payroll_schema.sql
Normal file
@@ -0,0 +1,238 @@
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-- 給与システム用スキーマ
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-- Payroll System Schema
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-- ========================================
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-- 1. 従業員マスタ (Employees)
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-- ========================================
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CREATE TABLE IF NOT EXISTS employees (
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employee_id SERIAL PRIMARY KEY,
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employee_code VARCHAR(20) UNIQUE NOT NULL,
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name VARCHAR(100) NOT NULL,
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name_kana VARCHAR(100),
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birth_date DATE, -- 生年月日（介護保険判定に使用）
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gender VARCHAR(10), -- 性別
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email VARCHAR(100),
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phone VARCHAR(20),
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postal_code VARCHAR(10), -- 郵便番号
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address VARCHAR(200), -- 住所
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hire_date DATE NOT NULL,
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termination_date DATE,
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is_active BOOLEAN DEFAULT true,
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bank_name VARCHAR(100),
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bank_branch VARCHAR(100),
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bank_account_number VARCHAR(20),
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bank_account_type VARCHAR(20), -- 普通/当座
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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||||
);
|
||||
|
||||
COMMENT ON TABLE employees IS '従業員マスタ';
|
||||
COMMENT ON COLUMN employees.employee_code IS '従業員コード';
|
||||
COMMENT ON COLUMN employees.birth_date IS '生年月日（介護保険料計算に使用）';
|
||||
COMMENT ON COLUMN employees.gender IS '性別';
|
||||
COMMENT ON COLUMN employees.bank_account_type IS '口座種別: 普通/当座';
|
||||
|
||||
-- ========================================
|
||||
-- 2. 扶養家族情報 (Dependents)
|
||||
-- ========================================
|
||||
CREATE TABLE IF NOT EXISTS dependents (
|
||||
dependent_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE,
|
||||
name VARCHAR(100) NOT NULL,
|
||||
relationship VARCHAR(20) NOT NULL, -- 配偶者/子/親/その他
|
||||
birth_date DATE,
|
||||
is_spouse BOOLEAN DEFAULT false,
|
||||
is_disabled BOOLEAN DEFAULT false, -- 障害者控除対象
|
||||
income_amount DECIMAL(12, 2) DEFAULT 0, -- 年間所得
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE dependents IS '扶養家族情報';
|
||||
COMMENT ON COLUMN dependents.relationship IS '続柄: 配偶者/子/親/その他';
|
||||
COMMENT ON COLUMN dependents.is_disabled IS '障害者控除対象フラグ';
|
||||
COMMENT ON COLUMN dependents.income_amount IS '年間所得額';
|
||||
|
||||
-- ========================================
|
||||
-- 3. 給与基本設定 (Salary Settings)
|
||||
-- ========================================
|
||||
CREATE TABLE IF NOT EXISTS salary_settings (
|
||||
setting_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE,
|
||||
base_salary DECIMAL(12, 2) NOT NULL DEFAULT 0,
|
||||
hourly_rate DECIMAL(10, 2),
|
||||
employment_type VARCHAR(20) NOT NULL, -- 正社員/契約社員/パート/アルバイト
|
||||
payment_type VARCHAR(20) NOT NULL, -- 月給/時給/日給
|
||||
commute_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
other_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
CONSTRAINT uc_employee_valid_from UNIQUE (employee_id, valid_from)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE salary_settings IS '給与基本設定';
|
||||
COMMENT ON COLUMN salary_settings.employment_type IS '雇用形態: 正社員/契約社員/パート/アルバイト';
|
||||
COMMENT ON COLUMN salary_settings.payment_type IS '支給形態: 月給/時給/日給';
|
||||
|
||||
-- ========================================
|
||||
-- 4. 社会保険料率マスタ (Insurance Rates)
|
||||
-- ========================================
|
||||
CREATE TABLE IF NOT EXISTS insurance_rates (
|
||||
rate_id SERIAL PRIMARY KEY,
|
||||
rate_type VARCHAR(50) NOT NULL, -- 健康保険/厚生年金/雇用保険/労災保険
|
||||
employee_rate DECIMAL(6, 4) NOT NULL, -- 従業員負担率
|
||||
employer_rate DECIMAL(6, 4) NOT NULL, -- 会社負担率
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE insurance_rates IS '社会保険料率マスタ';
|
||||
COMMENT ON COLUMN insurance_rates.rate_type IS '保険種類: 健康保険/厚生年金/雇用保険/労災保険';
|
||||
COMMENT ON COLUMN insurance_rates.employee_rate IS '従業員負担率';
|
||||
COMMENT ON COLUMN insurance_rates.employer_rate IS '会社負担率';
|
||||
|
||||
-- ========================================
|
||||
-- 5. 所得税率表 (Income Tax Table)
|
||||
-- ========================================
|
||||
CREATE TABLE IF NOT EXISTS income_tax_table (
|
||||
tax_id SERIAL PRIMARY KEY,
|
||||
monthly_income_from DECIMAL(12, 2) NOT NULL,
|
||||
monthly_income_to DECIMAL(12, 2) NOT NULL,
|
||||
dependents_count INTEGER NOT NULL DEFAULT 0, -- 扶養家族人数
|
||||
tax_amount DECIMAL(10, 2) NOT NULL,
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE income_tax_table IS '源泉所得税額表';
|
||||
COMMENT ON COLUMN income_tax_table.dependents_count IS '扶養家族人数';
|
||||
|
||||
-- ========================================
|
||||
-- 6. 月次給与計算ヘッダー (Monthly Payroll Header)
|
||||
-- ========================================
|
||||
CREATE TABLE IF NOT EXISTS monthly_payroll (
|
||||
payroll_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
|
||||
payroll_year INTEGER NOT NULL,
|
||||
payroll_month INTEGER NOT NULL,
|
||||
payment_date DATE NOT NULL,
|
||||
status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
|
||||
|
||||
-- 勤怠情報
|
||||
working_days DECIMAL(5, 2) DEFAULT 0,
|
||||
working_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
overtime_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
holiday_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
late_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
absent_days DECIMAL(5, 2) DEFAULT 0,
|
||||
|
||||
-- 支給項目
|
||||
base_salary DECIMAL(12, 2) DEFAULT 0,
|
||||
overtime_pay DECIMAL(12, 2) DEFAULT 0,
|
||||
holiday_pay DECIMAL(12, 2) DEFAULT 0,
|
||||
commute_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
other_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
total_payment DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
-- 控除項目
|
||||
health_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上）
|
||||
pension_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
employment_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
income_tax DECIMAL(12, 2) DEFAULT 0,
|
||||
resident_tax DECIMAL(12, 2) DEFAULT 0,
|
||||
other_deduction DECIMAL(12, 2) DEFAULT 0,
|
||||
total_deduction DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
-- 差引支給額
|
||||
net_payment DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
notes TEXT,
|
||||
calculated_at TIMESTAMP,
|
||||
calculated_by VARCHAR(100),
|
||||
approved_at TIMESTAMP,
|
||||
approved_by VARCHAR(100),
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
|
||||
CONSTRAINT uc_payroll_employee_month UNIQUE (employee_id, payroll_year, payroll_month)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE monthly_payroll IS '月次給与計算';
|
||||
COMMENT ON COLUMN monthly_payroll.status IS 'ステータス: draft/calculated/approved/paid';
|
||||
|
||||
-- ========================================
|
||||
-- 7. 給与明細項目詳細 (Payroll Detail Items)
|
||||
-- ========================================
|
||||
CREATE TABLE IF NOT EXISTS payroll_details (
|
||||
detail_id SERIAL PRIMARY KEY,
|
||||
payroll_id INTEGER NOT NULL REFERENCES monthly_payroll(payroll_id) ON DELETE CASCADE,
|
||||
item_type VARCHAR(20) NOT NULL, -- payment/deduction
|
||||
item_code VARCHAR(50) NOT NULL,
|
||||
item_name VARCHAR(100) NOT NULL,
|
||||
amount DECIMAL(12, 2) NOT NULL,
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE payroll_details IS '給与明細項目詳細';
|
||||
COMMENT ON COLUMN payroll_details.item_type IS '項目区分: payment/deduction';
|
||||
|
||||
-- ========================================
|
||||
-- インデックス作成
|
||||
-- ========================================
|
||||
CREATE INDEX idx_employees_code ON employees(employee_code);
|
||||
CREATE INDEX idx_employees_active ON employees(is_active);
|
||||
CREATE INDEX idx_dependents_employee ON dependents(employee_id);
|
||||
CREATE INDEX idx_salary_settings_employee ON salary_settings(employee_id);
|
||||
CREATE INDEX idx_salary_settings_valid ON salary_settings(valid_from, valid_to);
|
||||
CREATE INDEX idx_insurance_rates_valid ON insurance_rates(valid_from, valid_to);
|
||||
CREATE INDEX idx_income_tax_valid ON income_tax_table(valid_from, valid_to);
|
||||
CREATE INDEX idx_payroll_employee_year_month ON monthly_payroll(employee_id, payroll_year, payroll_month);
|
||||
CREATE INDEX idx_payroll_status ON monthly_payroll(status);
|
||||
CREATE INDEX idx_payroll_details_payroll ON payroll_details(payroll_id);
|
||||
|
||||
-- ========================================
|
||||
-- トリガー: 更新日時の自動更新
|
||||
-- ========================================
|
||||
CREATE OR REPLACE FUNCTION update_updated_at()
|
||||
RETURNS TRIGGER AS $$
|
||||
BEGIN
|
||||
NEW.updated_at = CURRENT_TIMESTAMP;
|
||||
RETURN NEW;
|
||||
END;
|
||||
$$ LANGUAGE plpgsql;
|
||||
|
||||
CREATE TRIGGER trg_employees_updated_at BEFORE UPDATE ON employees
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_dependents_updated_at BEFORE UPDATE ON dependents
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_salary_settings_updated_at BEFORE UPDATE ON salary_settings
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_insurance_rates_updated_at BEFORE UPDATE ON insurance_rates
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_monthly_payroll_updated_at BEFORE UPDATE ON monthly_payroll
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
-- ========================================
|
||||
-- 初期データ: 保険料率 (2026年度)
|
||||
-- ========================================
|
||||
INSERT INTO insurance_rates (rate_type, employee_rate, employer_rate, valid_from, notes) VALUES
|
||||
('健康保険', 0.0500, 0.0500, '2026-01-01', '健康保険料率 10.00% (労使折半)'),
|
||||
('介護保険', 0.0091, 0.0091, '2026-01-01', '介護保険料率 1.82% (労使折半、40歳以上対象)'),
|
||||
('厚生年金', 0.0915, 0.0915, '2026-01-01', '厚生年金保険料率 18.30% (労使折半)'),
|
||||
('雇用保険', 0.0060, 0.0095, '2026-01-01', '雇用保険料率 従業員0.6% 事業主0.95%'),
|
||||
('労災保険', 0.0000, 0.0030, '2026-01-01', '労災保険料率 事業主のみ0.3%');
|
||||
436
backend/sql/payroll_schema_complete.sql
Normal file
436
backend/sql/payroll_schema_complete.sql
Normal file
@@ -0,0 +1,436 @@
|
||||
-- ========================================
|
||||
-- 給与システム 完全版スキーマ
|
||||
-- Payroll System Complete Schema
|
||||
-- ========================================
|
||||
-- このスクリプトは既存のテーブルを削除して再作成します
|
||||
-- This script will DROP existing tables and recreate them
|
||||
--
|
||||
-- 警告: すべてのデータが失われます！
|
||||
-- WARNING: ALL DATA WILL BE LOST!
|
||||
-- ========================================
|
||||
|
||||
-- ========================================
|
||||
-- テーブル削除（依存関係の逆順）
|
||||
-- ========================================
|
||||
DROP TABLE IF EXISTS payroll_details CASCADE;
|
||||
DROP TABLE IF EXISTS monthly_payroll CASCADE;
|
||||
DROP TABLE IF EXISTS bonus_payments CASCADE;
|
||||
DROP TABLE IF EXISTS income_tax_table CASCADE;
|
||||
DROP TABLE IF EXISTS child_support_contribution_rates CASCADE;
|
||||
DROP TABLE IF EXISTS insurance_rates CASCADE;
|
||||
DROP TABLE IF EXISTS insurance_limit_settings CASCADE;
|
||||
DROP TABLE IF EXISTS dependent_rules CASCADE;
|
||||
DROP TABLE IF EXISTS salary_settings CASCADE;
|
||||
DROP TABLE IF EXISTS dependents CASCADE;
|
||||
DROP TABLE IF EXISTS employees CASCADE;
|
||||
|
||||
-- ========================================
|
||||
-- 関数削除
|
||||
-- ========================================
|
||||
DROP FUNCTION IF EXISTS update_updated_at() CASCADE;
|
||||
|
||||
-- ========================================
|
||||
-- 1. 従業員マスタ (Employees)
|
||||
-- ========================================
|
||||
CREATE TABLE employees (
|
||||
employee_id SERIAL PRIMARY KEY,
|
||||
employee_code VARCHAR(20) UNIQUE NOT NULL,
|
||||
name VARCHAR(100) NOT NULL,
|
||||
name_kana VARCHAR(100),
|
||||
birth_date DATE, -- 生年月日（介護保険判定に使用）
|
||||
gender VARCHAR(10), -- 性別
|
||||
email VARCHAR(100),
|
||||
phone VARCHAR(20),
|
||||
postal_code VARCHAR(10), -- 郵便番号
|
||||
address VARCHAR(200), -- 住所
|
||||
hire_date DATE NOT NULL,
|
||||
termination_date DATE,
|
||||
is_active BOOLEAN DEFAULT true,
|
||||
bank_name VARCHAR(100),
|
||||
bank_branch VARCHAR(100),
|
||||
bank_account_number VARCHAR(20),
|
||||
bank_account_type VARCHAR(20), -- 普通/当座
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE employees IS '従業員マスタ';
|
||||
COMMENT ON COLUMN employees.employee_code IS '従業員コード';
|
||||
COMMENT ON COLUMN employees.birth_date IS '生年月日（介護保険料計算に使用）';
|
||||
COMMENT ON COLUMN employees.gender IS '性別';
|
||||
COMMENT ON COLUMN employees.postal_code IS '郵便番号';
|
||||
COMMENT ON COLUMN employees.address IS '住所';
|
||||
COMMENT ON COLUMN employees.bank_account_type IS '口座種別: 普通/当座';
|
||||
|
||||
-- ========================================
|
||||
-- 2. 扶養家族情報 (Dependents)
|
||||
-- ========================================
|
||||
CREATE TABLE dependents (
|
||||
dependent_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE,
|
||||
name VARCHAR(100) NOT NULL,
|
||||
relationship VARCHAR(20) NOT NULL, -- 配偶者/子/親/その他
|
||||
birth_date DATE,
|
||||
is_spouse BOOLEAN DEFAULT false,
|
||||
is_disabled BOOLEAN DEFAULT false, -- 障害者控除対象
|
||||
income_amount DECIMAL(12, 2) DEFAULT 0, -- 年間所得
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE dependents IS '扶養家族情報';
|
||||
COMMENT ON COLUMN dependents.relationship IS '続柄: 配偶者/子/親/その他';
|
||||
COMMENT ON COLUMN dependents.is_disabled IS '障害者控除対象フラグ';
|
||||
COMMENT ON COLUMN dependents.income_amount IS '年間所得額';
|
||||
|
||||
-- ========================================
|
||||
-- 3. 給与基本設定 (Salary Settings)
|
||||
-- ========================================
|
||||
CREATE TABLE salary_settings (
|
||||
setting_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE,
|
||||
base_salary DECIMAL(12, 2) NOT NULL DEFAULT 0,
|
||||
hourly_rate DECIMAL(10, 2),
|
||||
employment_type VARCHAR(20) NOT NULL, -- 正社員/契約社員/パート/アルバイト
|
||||
payment_type VARCHAR(20) NOT NULL, -- 月給/時給/日給
|
||||
commute_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
other_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
CONSTRAINT uc_employee_valid_from UNIQUE (employee_id, valid_from)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE salary_settings IS '給与基本設定';
|
||||
COMMENT ON COLUMN salary_settings.employment_type IS '雇用形態: 正社員/契約社員/パート/アルバイト';
|
||||
COMMENT ON COLUMN salary_settings.payment_type IS '支給形態: 月給/時給/日給';
|
||||
|
||||
-- ========================================
|
||||
-- 4. 社会保険料率マスタ (Insurance Rates)
|
||||
-- ========================================
|
||||
CREATE TABLE insurance_rates (
|
||||
rate_id SERIAL PRIMARY KEY,
|
||||
rate_year INTEGER NOT NULL, -- 適用年度（例：2026）
|
||||
rate_type VARCHAR(50) NOT NULL, -- 健康保険/介護保険/厚生年金/雇用保険/労災保険
|
||||
calculation_target VARCHAR(20) NOT NULL, -- 給与/賞与
|
||||
prefecture VARCHAR(50) DEFAULT '東京都', -- 事業所所在地（東京都/神奈川県/千葉県/埼玉県）
|
||||
employee_rate DECIMAL(6, 4) NOT NULL, -- 従業員負担率
|
||||
employer_rate DECIMAL(6, 4) NOT NULL, -- 会社負担率
|
||||
care_insurance_age_threshold INTEGER DEFAULT 40, -- 介護保険適用年齢下限
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
CONSTRAINT uc_rate_year_type_target_prefecture UNIQUE (rate_year, rate_type, calculation_target, prefecture)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE insurance_rates IS '社会保険料率マスタ';
|
||||
COMMENT ON COLUMN insurance_rates.rate_year IS '適用年度';
|
||||
COMMENT ON COLUMN insurance_rates.rate_type IS '保険種類: 健康保険/介護保険/厚生年金/雇用保険/労災保険';
|
||||
COMMENT ON COLUMN insurance_rates.calculation_target IS '計算対象: 給与/賞与';
|
||||
COMMENT ON COLUMN insurance_rates.prefecture IS '事業所所在地';
|
||||
COMMENT ON COLUMN insurance_rates.employee_rate IS '従業員負担率';
|
||||
COMMENT ON COLUMN insurance_rates.employer_rate IS '会社負担率';
|
||||
COMMENT ON COLUMN insurance_rates.care_insurance_age_threshold IS '介護保険適用年齢下限（この年齢以上が対象）';
|
||||
|
||||
-- ========================================
|
||||
-- 4-2. 子ども・子育て拠出金率 (Child Support Contribution Rates)
|
||||
-- ========================================
|
||||
CREATE TABLE child_support_contribution_rates (
|
||||
contribution_id SERIAL PRIMARY KEY,
|
||||
rate_year INTEGER NOT NULL, -- 適用年度
|
||||
income_threshold DECIMAL(12, 2) NOT NULL, -- 所得基準額（標準報酬月額）
|
||||
contribution_rate DECIMAL(6, 4) NOT NULL, -- 拠出金率（事業主負担のみ）
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
CONSTRAINT uc_contribution_year UNIQUE (rate_year)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE child_support_contribution_rates IS '子ども・子育て拠出金率';
|
||||
COMMENT ON COLUMN child_support_contribution_rates.rate_year IS '適用年度';
|
||||
COMMENT ON COLUMN child_support_contribution_rates.income_threshold IS '所得基準額（標準報酬月額の上限）';
|
||||
COMMENT ON COLUMN child_support_contribution_rates.contribution_rate IS '拠出金率（事業主のみ負担）';
|
||||
|
||||
-- ========================================
|
||||
-- 5. 社会保険料上限設定 (Insurance Limit Settings)
|
||||
-- ========================================
|
||||
CREATE TABLE insurance_limit_settings (
|
||||
limit_id SERIAL PRIMARY KEY,
|
||||
setting_type VARCHAR(50) NOT NULL, -- 健康保険標準報酬月額上限/厚生年金標準報酬月額上限/通勤手当非課税限度額
|
||||
limit_amount DECIMAL(12, 2) NOT NULL,
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE insurance_limit_settings IS '社会保険料上限設定';
|
||||
COMMENT ON COLUMN insurance_limit_settings.setting_type IS '設定種別: 健康保険標準報酬月額上限/厚生年金標準報酬月額上限/通勤手当非課税限度額';
|
||||
COMMENT ON COLUMN insurance_limit_settings.limit_amount IS '上限額';
|
||||
|
||||
-- ========================================
|
||||
-- 6. 扶養家族判定条件 (Dependent Rules)
|
||||
-- ========================================
|
||||
CREATE TABLE dependent_rules (
|
||||
rule_id SERIAL PRIMARY KEY,
|
||||
rule_type VARCHAR(50) NOT NULL, -- 所得限度額/年齢条件/同一生計
|
||||
rule_value VARCHAR(100) NOT NULL,
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
description TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE dependent_rules IS '扶養家族判定条件';
|
||||
COMMENT ON COLUMN dependent_rules.rule_type IS 'ルール種別: 所得限度額/年齢条件/同一生計';
|
||||
|
||||
-- ========================================
|
||||
-- 7. 所得税率表 (Income Tax Table)
|
||||
-- ========================================
|
||||
CREATE TABLE income_tax_table (
|
||||
tax_id SERIAL PRIMARY KEY,
|
||||
monthly_income_from DECIMAL(12, 2) NOT NULL,
|
||||
monthly_income_to DECIMAL(12, 2) NOT NULL,
|
||||
dependents_count INTEGER NOT NULL DEFAULT 0, -- 扶養家族人数
|
||||
tax_amount DECIMAL(10, 2) NOT NULL,
|
||||
valid_from DATE NOT NULL,
|
||||
valid_to DATE,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE income_tax_table IS '源泉所得税額表';
|
||||
COMMENT ON COLUMN income_tax_table.dependents_count IS '扶養家族人数';
|
||||
|
||||
-- ========================================
|
||||
-- 8. 月次給与計算 (Monthly Payroll)
|
||||
-- ========================================
|
||||
CREATE TABLE monthly_payroll (
|
||||
payroll_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
|
||||
payroll_year INTEGER NOT NULL,
|
||||
payroll_month INTEGER NOT NULL,
|
||||
payment_date DATE NOT NULL,
|
||||
status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
|
||||
|
||||
-- 勤怠情報
|
||||
working_days DECIMAL(5, 2) DEFAULT 0,
|
||||
working_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
overtime_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
holiday_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
late_hours DECIMAL(6, 2) DEFAULT 0,
|
||||
absent_days DECIMAL(5, 2) DEFAULT 0,
|
||||
|
||||
-- 支給項目
|
||||
base_salary DECIMAL(12, 2) DEFAULT 0,
|
||||
overtime_pay DECIMAL(12, 2) DEFAULT 0,
|
||||
holiday_pay DECIMAL(12, 2) DEFAULT 0,
|
||||
commute_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
other_allowance DECIMAL(12, 2) DEFAULT 0,
|
||||
total_payment DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
-- 控除項目
|
||||
health_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上65歳未満）
|
||||
pension_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
employment_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
income_tax DECIMAL(12, 2) DEFAULT 0,
|
||||
resident_tax DECIMAL(12, 2) DEFAULT 0,
|
||||
other_deduction DECIMAL(12, 2) DEFAULT 0,
|
||||
total_deduction DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
-- 差引支給額
|
||||
net_payment DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
notes TEXT,
|
||||
calculated_at TIMESTAMP,
|
||||
calculated_by VARCHAR(100),
|
||||
approved_at TIMESTAMP,
|
||||
approved_by VARCHAR(100),
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
|
||||
CONSTRAINT uc_payroll_employee_month UNIQUE (employee_id, payroll_year, payroll_month)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE monthly_payroll IS '月次給与計算';
|
||||
COMMENT ON COLUMN monthly_payroll.status IS 'ステータス: draft/calculated/approved/paid';
|
||||
COMMENT ON COLUMN monthly_payroll.care_insurance IS '介護保険料（40歳以上65歳未満対象）';
|
||||
|
||||
-- ========================================
|
||||
-- 9. 賞与計算 (Bonus Payments)
|
||||
-- ========================================
|
||||
CREATE TABLE bonus_payments (
|
||||
bonus_id SERIAL PRIMARY KEY,
|
||||
employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
|
||||
bonus_year INTEGER NOT NULL,
|
||||
bonus_month INTEGER NOT NULL,
|
||||
bonus_type VARCHAR(50) NOT NULL, -- 夏季賞与/冬季賞与/決算賞与/その他
|
||||
payment_date DATE NOT NULL,
|
||||
status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
|
||||
|
||||
-- 支給項目
|
||||
base_bonus DECIMAL(12, 2) DEFAULT 0, -- 基本賞与額
|
||||
performance_bonus DECIMAL(12, 2) DEFAULT 0, -- 業績賞与
|
||||
other_bonus DECIMAL(12, 2) DEFAULT 0, -- その他賞与
|
||||
total_bonus DECIMAL(12, 2) DEFAULT 0, -- 総支給額
|
||||
|
||||
-- 控除項目
|
||||
health_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上65歳未満）
|
||||
pension_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
employment_insurance DECIMAL(12, 2) DEFAULT 0,
|
||||
income_tax DECIMAL(12, 2) DEFAULT 0, -- 賞与所得税
|
||||
other_deduction DECIMAL(12, 2) DEFAULT 0,
|
||||
total_deduction DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
-- 差引支給額
|
||||
net_bonus DECIMAL(12, 2) DEFAULT 0,
|
||||
|
||||
notes TEXT,
|
||||
calculated_at TIMESTAMP,
|
||||
calculated_by VARCHAR(100),
|
||||
approved_at TIMESTAMP,
|
||||
approved_by VARCHAR(100),
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
|
||||
|
||||
CONSTRAINT uc_bonus_employee_payment UNIQUE (employee_id, bonus_year, bonus_month, bonus_type)
|
||||
);
|
||||
|
||||
COMMENT ON TABLE bonus_payments IS '賞与計算';
|
||||
COMMENT ON COLUMN bonus_payments.bonus_type IS '賞与種別: 夏季賞与/冬季賞与/決算賞与/その他';
|
||||
COMMENT ON COLUMN bonus_payments.status IS 'ステータス: draft/calculated/approved/paid';
|
||||
|
||||
-- ========================================
|
||||
-- 10. 給与明細項目詳細 (Payroll Detail Items)
|
||||
-- ========================================
|
||||
CREATE TABLE payroll_details (
|
||||
detail_id SERIAL PRIMARY KEY,
|
||||
payroll_id INTEGER NOT NULL REFERENCES monthly_payroll(payroll_id) ON DELETE CASCADE,
|
||||
item_type VARCHAR(20) NOT NULL, -- payment/deduction
|
||||
item_code VARCHAR(50) NOT NULL,
|
||||
item_name VARCHAR(100) NOT NULL,
|
||||
amount DECIMAL(12, 2) NOT NULL,
|
||||
notes TEXT,
|
||||
created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
|
||||
);
|
||||
|
||||
COMMENT ON TABLE payroll_details IS '給与明細項目詳細';
|
||||
COMMENT ON COLUMN payroll_details.item_type IS '項目区分: payment/deduction';
|
||||
|
||||
-- ========================================
|
||||
-- インデックス作成
|
||||
-- ========================================
|
||||
CREATE INDEX idx_employees_code ON employees(employee_code);
|
||||
CREATE INDEX idx_employees_active ON employees(is_active);
|
||||
CREATE INDEX idx_dependents_employee ON dependents(employee_id);
|
||||
CREATE INDEX idx_salary_settings_employee ON salary_settings(employee_id);
|
||||
CREATE INDEX idx_salary_settings_valid ON salary_settings(valid_from, valid_to);
|
||||
CREATE INDEX idx_insurance_rates_year ON insurance_rates(rate_year, rate_type, calculation_target);
|
||||
CREATE INDEX idx_child_support_year ON child_support_contribution_rates(rate_year);
|
||||
CREATE INDEX idx_insurance_limits_valid ON insurance_limit_settings(valid_from, valid_to);
|
||||
CREATE INDEX idx_dependent_rules_valid ON dependent_rules(valid_from, valid_to);
|
||||
CREATE INDEX idx_income_tax_valid ON income_tax_table(valid_from, valid_to);
|
||||
CREATE INDEX idx_payroll_employee_year_month ON monthly_payroll(employee_id, payroll_year, payroll_month);
|
||||
CREATE INDEX idx_payroll_status ON monthly_payroll(status);
|
||||
CREATE INDEX idx_bonus_employee_year ON bonus_payments(employee_id, bonus_year);
|
||||
CREATE INDEX idx_bonus_status ON bonus_payments(status);
|
||||
CREATE INDEX idx_payroll_details_payroll ON payroll_details(payroll_id);
|
||||
|
||||
-- ========================================
|
||||
-- トリガー関数: 更新日時の自動更新
|
||||
-- ========================================
|
||||
CREATE OR REPLACE FUNCTION update_updated_at()
|
||||
RETURNS TRIGGER AS $$
|
||||
BEGIN
|
||||
NEW.updated_at = CURRENT_TIMESTAMP;
|
||||
RETURN NEW;
|
||||
END;
|
||||
$$ LANGUAGE plpgsql;
|
||||
|
||||
-- ========================================
|
||||
-- トリガー設定
|
||||
-- ========================================
|
||||
CREATE TRIGGER trg_employees_updated_at BEFORE UPDATE ON employees
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_dependents_updated_at BEFORE UPDATE ON dependents
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_salary_settings_updated_at BEFORE UPDATE ON salary_settings
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_insurance_rates_updated_at BEFORE UPDATE ON insurance_rates
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_child_support_updated_at BEFORE UPDATE ON child_support_contribution_rates
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_insurance_limits_updated_at BEFORE UPDATE ON insurance_limit_settings
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_monthly_payroll_updated_at BEFORE UPDATE ON monthly_payroll
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
CREATE TRIGGER trg_bonus_payments_updated_at BEFORE UPDATE ON bonus_payments
|
||||
FOR EACH ROW EXECUTE FUNCTION update_updated_at();
|
||||
|
||||
-- ========================================
|
||||
-- 初期データ: 社会保険料率 (2026年度) - 給与計算用
|
||||
-- ========================================
|
||||
-- 東京都の健康保険料率（給与）
|
||||
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
|
||||
(2026, '健康保険', '給与', '東京都', 0.0500, 0.0500, 40, '健康保険料率 10.00% (労使折半) - 給与'),
|
||||
(2026, '介護保険', '給与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 給与'),
|
||||
(2026, '厚生年金', '給与', '東京都', 0.0915, 0.0915, NULL, '厚生年金保険料率 18.30% (労使折半) - 給与'),
|
||||
(2026, '雇用保険', '給与', '東京都', 0.0060, 0.0095, NULL, '雇用保険料率 従業員0.6% 事業主0.95% - 給与'),
|
||||
(2026, '労災保険', '給与', '東京都', 0.0000, 0.0030, NULL, '労災保険料率 事業主のみ0.3% - 給与');
|
||||
|
||||
-- 東京都の健康保険料率（賞与）
|
||||
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
|
||||
(2026, '健康保険', '賞与', '東京都', 0.0500, 0.0500, 40, '健康保険料率 10.00% (労使折半) - 賞与'),
|
||||
(2026, '介護保険', '賞与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 賞与'),
|
||||
(2026, '厚生年金', '賞与', '東京都', 0.0915, 0.0915, NULL, '厚生年金保険料率 18.30% (労使折半) - 賞与'),
|
||||
(2026, '雇用保険', '賞与', '東京都', 0.0060, 0.0095, NULL, '雇用保険料率 従業員0.6% 事業主0.95% - 賞与');
|
||||
|
||||
-- ========================================
|
||||
-- 初期データ: 子ども・子育て拠出金率 (2026年度)
|
||||
-- ========================================
|
||||
INSERT INTO child_support_contribution_rates (rate_year, income_threshold, contribution_rate, notes) VALUES
|
||||
(2026, 1500000, 0.0036, '子ども・子育て拠出金率 0.36% (事業主のみ負担、標準報酬月額150万円まで)');
|
||||
|
||||
-- ========================================
|
||||
-- 初期データ: 社会保険料上限設定 (2026年度)
|
||||
-- ========================================
|
||||
INSERT INTO insurance_limit_settings (setting_type, limit_amount, valid_from, notes) VALUES
|
||||
('健康保険標準報酬月額上限', 1390000, '2026-01-01', '健康保険の標準報酬月額上限（第50級）'),
|
||||
('厚生年金標準報酬月額上限', 650000, '2026-01-01', '厚生年金保険の標準報酬月額上限（第32級）'),
|
||||
('通勤手当非課税限度額', 150000, '2026-01-01', '通勤手当の非課税限度額（月額）');
|
||||
|
||||
-- ========================================
|
||||
-- 初期データ: 扶養家族判定条件 (2026年度)
|
||||
-- ========================================
|
||||
INSERT INTO dependent_rules (rule_type, rule_value, valid_from, description) VALUES
|
||||
('所得限度額_一般', '480000', '2026-01-01', '一般扶養親族の所得限度額（年間48万円）'),
|
||||
('所得限度額_配偶者', '480000', '2026-01-01', '配偶者の所得限度額（年間48万円）'),
|
||||
('所得限度額_配偶者特別', '1330000', '2026-01-01', '配偶者特別控除の所得限度額（年間133万円）'),
|
||||
('年齢_特定扶養親族', '19-23', '2026-01-01', '特定扶養親族の年齢範囲（19歳以上23歳未満）'),
|
||||
('年齢_老人扶養親族', '70-', '2026-01-01', '老人扶養親族の年齢（70歳以上）');
|
||||
|
||||
-- ========================================
|
||||
-- スキーマ作成完了
|
||||
-- ========================================
|
||||
-- 確認コマンド:
|
||||
-- \dt -- テーブル一覧
|
||||
-- \d employees -- 従業員テーブル構造
|
||||
-- \d monthly_payroll -- 月次給与テーブル構造
|
||||
-- \d bonus_payments -- 賞与テーブル構造
|
||||
--
|
||||
-- SELECT * FROM insurance_rates; -- 保険料率確認
|
||||
-- SELECT * FROM insurance_limit_settings; -- 保険上限確認
|
||||
-- SELECT * FROM dependent_rules; -- 扶養判定条件確認
|
||||
Reference in New Issue
Block a user