feat: 子ども・子育て支援金を給与・賞与計算に追加（令和8年4月以降）
This commit is contained in:
admin
@@ -38,12 +38,14 @@ def calculate_bonus(request: schemas.BonusCalculationRequest):
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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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child_support,
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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,
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%s, %s, %s,
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%s, %s, %s
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)
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@@ -56,6 +58,7 @@ def calculate_bonus(request: schemas.BonusCalculationRequest):
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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["child_support"],
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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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@@ -196,7 +199,12 @@ 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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# 承認済みは削除不可
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cur.execute("SELECT status FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
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row = cur.fetchone()
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if not row:
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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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if row["status"] == "approved":
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raise HTTPException(status_code=400, detail="承認済みの賞与は削除できません")
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cur.execute("DELETE FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
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conn.commit()
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@@ -139,12 +139,12 @@ class BonusCalculationService:
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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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# 社会保険料上限を取得（賞与専用の標準賞与額上限を使用）
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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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"健康保険標準賞与額上限", 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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"厚生年金標準賞与額上限", 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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@@ -203,6 +203,34 @@ class BonusCalculationService:
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total_bonus * Decimal(str(employment_insurance_rate["employee_rate"]))
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).quantize(Decimal("1"))
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# 子ども・子育て支援金（令和8年4月分以降のみ適用）
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# 賞与の場合: 標準報酬月額表の淨化率を使い、total_bonus × 子育て率 / 2
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child_support = Decimal("0")
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is_child_support_applicable = (
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(bonus_year == 2026 and bonus_month >= 4) or bonus_year >= 2027
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)
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if is_child_support_applicable:
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 標準報酬月額表から子育て率を取得（最上位等級rowの child_support/monthly_amountで率を計算）
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cur.execute(
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"""
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SELECT child_support, monthly_amount
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FROM standard_remuneration
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WHERE rate_year = %s
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AND monthly_amount > 0 AND child_support > 0
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ORDER BY monthly_amount DESC
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LIMIT 1
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""",
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(payment_date.year,)
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)
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sr = cur.fetchone()
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if sr and sr["monthly_amount"] and sr["monthly_amount"] > 0:
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cs_rate = Decimal(str(sr["child_support"])) / Decimal(str(sr["monthly_amount"]))
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# 標準賞与額に封上限なし（法定上賞与には標準賞与額上限なし）
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child_support = (total_bonus * cs_rate / Decimal("2")).quantize(Decimal("1"))
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print(f"[DEBUG] 賞与子育て支援金: 率={cs_rate}, 賞与総額={total_bonus} → 従業員負担={child_support}")
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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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@@ -214,7 +242,8 @@ class BonusCalculationService:
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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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employment_insurance -
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child_support
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)
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income_tax = BonusCalculationService.calculate_bonus_income_tax(
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@@ -229,6 +258,7 @@ class BonusCalculationService:
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care_insurance +
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pension_insurance +
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employment_insurance +
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child_support +
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income_tax +
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other_deduction
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)
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@@ -255,6 +285,7 @@ class BonusCalculationService:
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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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"child_support": child_support,
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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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@@ -67,7 +67,8 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
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employee_id, payroll_year, payroll_month, payment_date, status,
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working_days, working_hours, overtime_hours, holiday_hours, late_hours, absent_days,
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base_salary, overtime_pay, holiday_pay, commute_allowance, other_allowance, total_payment,
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health_insurance, care_insurance, pension_insurance, employment_insurance,
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health_insurance, care_insurance, pension_insurance, employment_insurance,
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child_support,
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income_tax, resident_tax, other_deduction, total_deduction,
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net_payment, calculated_at, calculated_by
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) VALUES (
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@@ -75,6 +76,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
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%s, %s, %s, %s, %s, %s,
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%s, %s, %s, %s, %s, %s,
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%s, %s, %s, %s,
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%s,
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%s, %s, %s, %s,
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%s, %s, %s
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)
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@@ -89,6 +91,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
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calc_result["commute_allowance"], calc_result["other_allowance"], calc_result["total_payment"],
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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["child_support"],
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calc_result["income_tax"], calc_result["resident_tax"], calc_result["other_deduction"],
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calc_result["total_deduction"],
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calc_result["net_payment"], datetime.now(), calc_result["calculated_by"]
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@@ -334,9 +334,11 @@ class PayrollCalculationService:
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if result:
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standard_monthly_salary = Decimal(str(result["monthly_amount"]))
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print(f"[DEBUG] 標準報酬月額表検索: 総支給額={total_payment} → 標準報酬月額={standard_monthly_salary}")
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child_support_full = Decimal(str(result["child_support"])) if result["child_support"] is not None else Decimal("0")
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print(f"[DEBUG] 標準報酬月額表検索: 総支給額={total_payment} → 標準報酬月額={standard_monthly_salary}, 子育て支援金全額={child_support_full}")
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else:
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print(f"[DEBUG] 標準報酬月額表検索: 該当等級なし（総支給額={total_payment}）")
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child_support_full = Decimal("0")
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# 社会保険料上限を取得
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@@ -410,6 +412,15 @@ class PayrollCalculationService:
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employment_insurance_rate = PayrollCalculationService.get_insurance_rate("雇用保険", payment_date)
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employment_insurance = Decimal("0")
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# 子ども・子育て支援金（令和8年4月分以降のみ適用）
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child_support = Decimal("0")
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is_child_support_applicable = (
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(payroll_year == 2026 and payroll_month >= 4) or payroll_year >= 2027
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)
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if is_child_support_applicable and calc_social_insurance:
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child_support = (child_support_full / Decimal("2")).quantize(Decimal("0.01"))
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print(f"[DEBUG] 子育て支援金: 全額={child_support_full} → 折半額（従業員負担）={child_support}")
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# 雇用保険加入対象かどうか確認
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is_employment_insurance_eligible = salary_setting.get("employment_insurance_eligible", True) if salary_setting else True
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@@ -422,12 +433,13 @@ class PayrollCalculationService:
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elif not employment_insurance_rate and calc_social_insurance:
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errors.append(f"雇用保険料率が見つかりません（年度: {payment_date.year}）")
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# 社会保険計算スキップ時は全て。0にする
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# 社会保険計算スキップ時は全て0にする
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if not calc_social_insurance:
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health_insurance = Decimal("0")
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care_insurance = Decimal("0")
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pension_insurance = Decimal("0")
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employment_insurance = Decimal("0")
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child_support = Decimal("0")
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# エラーがある場合は、エラーメッセージを返す
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if errors:
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@@ -447,7 +459,8 @@ class PayrollCalculationService:
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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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employment_insurance -
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child_support
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)
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if calc_income_tax:
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@@ -465,6 +478,7 @@ class PayrollCalculationService:
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care_insurance +
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pension_insurance +
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employment_insurance +
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child_support +
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income_tax +
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resident_tax +
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other_deduction
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@@ -501,6 +515,7 @@ class PayrollCalculationService:
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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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"child_support": child_support,
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"income_tax": income_tax,
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"resident_tax": resident_tax,
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"other_deduction": other_deduction,
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@@ -17,6 +17,7 @@ class StandardRemunerationRow(BaseModel):
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salary_to: Optional[Decimal]
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health_insurance_no_care: Decimal
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health_insurance_with_care: Decimal
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child_support: Decimal
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pension_insurance: Decimal
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@@ -43,7 +44,7 @@ async def get_standard_remuneration(year: int, prefecture: Optional[str] = None)
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if prefecture:
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query = """
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SELECT rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
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health_insurance_no_care, health_insurance_with_care, pension_insurance
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health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance
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FROM standard_remuneration
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WHERE rate_year = %s AND prefecture = %s
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ORDER BY prefecture,
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@@ -54,7 +55,7 @@ async def get_standard_remuneration(year: int, prefecture: Optional[str] = None)
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else:
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query = """
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SELECT rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
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health_insurance_no_care, health_insurance_with_care, pension_insurance
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health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance
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FROM standard_remuneration
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WHERE rate_year = %s
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ORDER BY prefecture,
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@@ -76,6 +77,7 @@ async def get_standard_remuneration(year: int, prefecture: Optional[str] = None)
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"salary_to": row["salary_to"],
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"health_insurance_no_care": row["health_insurance_no_care"],
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"health_insurance_with_care": row["health_insurance_with_care"],
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"child_support": row["child_support"],
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"pension_insurance": row["pension_insurance"]
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})
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@@ -127,33 +129,38 @@ async def import_standard_remuneration(
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detail=f"A1セルから年度を抽出できません: {a1_value}"
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)
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# 第9行からメタデータ（保険料率）を抽出
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# 第8行からメタデータ（保険料率）を抽出
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# 列配置: F8(idx5)=健康保険(介護なし), H8(idx7)=健康保険(介護あり), J8(idx9)=子育て支援金, L8(idx11)=厚生年金
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# 値は0-1スケール（例: 0.0985）なので×100してパーセント表示
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metadata = {}
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try:
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row9 = list(ws.iter_rows(min_row=9, max_row=9, values_only=True))[0]
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# F9, H9, J9 (インデックス 5, 7, 9) から値を取得
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health_no_care_rate = row9[5] if len(row9) > 5 else None # F9
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health_with_care_rate = row9[7] if len(row9) > 7 else None # H9
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pension_rate = row9[9] if len(row9) > 9 else None # J9
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row8 = list(ws.iter_rows(min_row=8, max_row=8, values_only=True))[0]
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health_no_care_rate = row8[5] if len(row8) > 5 else None # F8
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health_with_care_rate = row8[7] if len(row8) > 7 else None # H8
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child_support_rate = row8[9] if len(row8) > 9 else None # J8
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pension_rate = row8[11] if len(row8) > 11 else None # L8
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print(f"[メタデータ] 第9行: F9={health_no_care_rate}, H9={health_with_care_rate}, J9={pension_rate}")
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print(f"[メタデータ] 第8行: F8={health_no_care_rate}, H8={health_with_care_rate}, J8={child_support_rate}, L8={pension_rate}")
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# パーセンテージをクリーニング（文字列から%を削除）
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def clean_percentage(val):
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if val is None:
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return None
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val_str = str(val).strip()
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val_str = val_str.replace('%', '').replace('％', '')
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if isinstance(val, float):
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return round(val * 100, 4) # 0.0985 → 9.85
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val_str = str(val).strip().replace('%', '').replace('％', '')
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try:
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return float(val_str)
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f = float(val_str)
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# 1未満なら0-1スケールと判断して×100
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return round(f * 100, 4) if f < 1 else f
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except:
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return None
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metadata = {
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'health_no_care_rate': clean_percentage(health_no_care_rate),
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'health_with_care_rate': clean_percentage(health_with_care_rate),
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'child_support_rate': clean_percentage(child_support_rate),
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'pension_rate': clean_percentage(pension_rate),
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'source': str(a1_value) if a1_value else None # A1セルの内容を追加
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'source': str(a1_value) if a1_value else None
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}
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print(f"[メタデータ クリーニング後] {metadata}")
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except Exception as e:
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@@ -165,16 +172,15 @@ async def import_standard_remuneration(
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errors = []
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rows_read = []
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# まずヘッダー行を確認（11行目）
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header_row = list(ws.iter_rows(min_row=11, max_row=11, values_only=True))[0]
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# ヘッダー行の全列を表示
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header_debug = f"ヘッダー(11行目): {list(header_row)}"
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# まずヘッダー行を確認（10行目）
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header_row = list(ws.iter_rows(min_row=10, max_row=10, values_only=True))[0]
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header_debug = f"ヘッダー(10行目): {list(header_row)}"
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errors.append(header_debug)
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# min_row=12で12行目から読み取りを開始
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# min_row=11で11行目（等級1）から読み取りを開始
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# enumerate()はイテレータの要素番号なので、start=0にして、実際の行番号は手動で計算
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for idx, row in enumerate(ws.iter_rows(min_row=12, values_only=True)):
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row_idx = 12 + idx # 実際のExcel行番号
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for idx, row in enumerate(ws.iter_rows(min_row=11, values_only=True)):
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row_idx = 11 + idx # 実際のExcel行番号
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# 最初の1行だけ全列を記録（デバッグ用）
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if idx == 0:
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row_debug = f"Row {row_idx} (最初のデータ行): {list(row)}"
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@@ -251,40 +257,40 @@ async def import_standard_remuneration(
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# パターンB: col2 = 数値, col3 = '～' → [grade, monthly, range_from, ~, range_to, health_no_full, health_no_half, health_with_full, health_with_half, ...]
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# パターンC: col2 = 数値, col3 = 数値 → [grade, monthly, range_from, range_to, health_no_full, health_no_half, health_with_full, health_with_half, ...]
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# r8ippan3.xlsx形式:
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# col A(0)=等級, col B(1)=月額, col C(2)=円以上, col D(3)='～', col E(4)=円未満
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# col F(5)=健保介護なし全額, col G(6)=折半, col H(7)=健保介護あり全額, col I(8)=折半
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# col J(9)=子育て支援金全額, col K(10)=折半, col L(11)=厚生年金全額, col M(12)=折半
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# ※等級1のみcol C(2)が空でcol D(3)='～'
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# ※等級1〜3は厚生年金col L(11)が空（最低標準報酬月額88,000円のため）
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if col2_cleaned in ('～', '〜', '-'):
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# パターンA: 列2=「～」, 列3=上限値
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salary_from = 0 # または前の行から取得
|
||||
# パターンA: 列C=「～」, 列D=上限値（古い形式用フォールバック）
|
||||
salary_from = 0
|
||||
salary_to = clean_value(row[3], 'salary_to')
|
||||
# 保険料は列4以降
|
||||
health_no_care = clean_value(row[4] if len(row) > 4 else None, 'health_no_care')
|
||||
health_with_care = clean_value(row[6] if len(row) > 6 else None, 'health_with_care')
|
||||
|
||||
# デバッグ: row全体の長さとrow[8]の値を記録
|
||||
print(f"[デバッグ パターンA] 行{row_idx}: len(row)={len(row)}, row全体={list(row)}")
|
||||
print(f" row[8]={row[8] if len(row) > 8 else 'N/A (行が短い)'}")
|
||||
|
||||
pension = clean_value(row[8] if len(row) > 8 else None, 'pension')
|
||||
if pension == 0:
|
||||
print(f" ⚠️ 警告: ペンション値が0です。row[8]の元データ = {row[8] if len(row) > 8 else 'N/A'}")
|
||||
print(f" clean_value後: pension={pension}, type={type(pension)}")
|
||||
child_support = clean_value(row[8] if len(row) > 8 else None, 'child_support')
|
||||
pension = clean_value(row[10] if len(row) > 10 else None, 'pension')
|
||||
|
||||
elif col3_cleaned in ('～', '〜', '-'):
|
||||
# パターンB: 列2=下限, 列3=「～」, 列4=上限
|
||||
# パターンB: 列C=下限(またはNone), 列D=「～」, 列E=上限
|
||||
# r8ippan3.xlsx の標準形式
|
||||
salary_from = clean_value(row[2], 'salary_from')
|
||||
salary_to = clean_value(row[4] if len(row) > 4 else None, 'salary_to')
|
||||
# 保険料は列5以降
|
||||
health_no_care = clean_value(row[5] if len(row) > 5 else None, 'health_no_care')
|
||||
health_with_care = clean_value(row[7] if len(row) > 7 else None, 'health_with_care')
|
||||
pension = clean_value(row[9] if len(row) > 9 else None, 'pension')
|
||||
child_support = clean_value(row[9] if len(row) > 9 else None, 'child_support')
|
||||
pension = clean_value(row[11] if len(row) > 11 else None, 'pension')
|
||||
|
||||
else:
|
||||
# パターンC: 列2=下限、列3=上限の数値パターン
|
||||
# パターンC: 列C=下限、列D=上限の数値パターン
|
||||
salary_from = clean_value(row[2], 'salary_from')
|
||||
salary_to = clean_value(row[3], 'salary_to')
|
||||
# 保険料は列4以降
|
||||
health_no_care = clean_value(row[4] if len(row) > 4 else None, 'health_no_care')
|
||||
health_with_care = clean_value(row[6] if len(row) > 6 else None, 'health_with_care')
|
||||
pension = clean_value(row[8] if len(row) > 8 else None, 'pension')
|
||||
child_support = clean_value(row[8] if len(row) > 8 else None, 'child_support')
|
||||
pension = clean_value(row[10] if len(row) > 10 else None, 'pension')
|
||||
|
||||
# 必須フィールドのチェック（詳細なエラーメッセージ）
|
||||
missing_fields = []
|
||||
@@ -342,7 +348,7 @@ async def import_standard_remuneration(
|
||||
|
||||
data_rows.append((
|
||||
rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
|
||||
health_no_care, health_with_care, pension
|
||||
health_no_care, health_with_care, child_support, pension
|
||||
))
|
||||
|
||||
except Exception as e:
|
||||
@@ -370,8 +376,8 @@ async def import_standard_remuneration(
|
||||
insert_query = """
|
||||
INSERT INTO standard_remuneration
|
||||
(rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
|
||||
health_insurance_no_care, health_insurance_with_care, pension_insurance)
|
||||
VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s)
|
||||
health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance)
|
||||
VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s, %s)
|
||||
"""
|
||||
|
||||
cur.executemany(insert_query, data_rows)
|
||||
|
||||
File diff suppressed because it is too large
Load Diff
File diff suppressed because it is too large
Load Diff
Reference in New Issue
Block a user