給与管理システム新規作成

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admin
2026-01-20 11:15:49 +09:00
parent 9dc7cbcb07
commit 8a00de8f03
45 changed files with 8925 additions and 5 deletions

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-- 給与システム用スキーマ
-- Payroll System Schema
-- ========================================
-- 1. 従業員マスタ (Employees)
-- ========================================
CREATE TABLE IF NOT EXISTS 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.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%');