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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）

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admin
2026-04-27 01:04:54 +09:00
parent 31a64d5b59
commit a646a81719
9 changed files with 3988 additions and 426 deletions
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5
backend/app/payroll/calculation/router.py
View File

@@ -67,7 +67,8 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
employee_id, payroll_year, payroll_month, payment_date, status,
working_days, working_hours, overtime_hours, holiday_hours, late_hours, absent_days,
base_salary, overtime_pay, holiday_pay, commute_allowance, other_allowance, total_payment,
health_insurance, care_insurance, pension_insurance, employment_insurance,
health_insurance, care_insurance, pension_insurance, employment_insurance,
child_support,
income_tax, resident_tax, other_deduction, total_deduction,
net_payment, calculated_at, calculated_by
) VALUES (
@@ -75,6 +76,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
%s, %s, %s, %s, %s, %s,
%s, %s, %s, %s, %s, %s,
%s, %s, %s, %s,
%s,
%s, %s, %s, %s,
%s, %s, %s
)
@@ -89,6 +91,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
calc_result["commute_allowance"], calc_result["other_allowance"], calc_result["total_payment"],
calc_result["health_insurance"], calc_result["care_insurance"],
calc_result["pension_insurance"], calc_result["employment_insurance"],
calc_result["child_support"],
calc_result["income_tax"], calc_result["resident_tax"], calc_result["other_deduction"],
calc_result["total_deduction"],
calc_result["net_payment"], datetime.now(), calc_result["calculated_by"]

21
backend/app/payroll/calculation/service.py
View File

@@ -334,9 +334,11 @@ class PayrollCalculationService:
if result:
standard_monthly_salary = Decimal(str(result["monthly_amount"]))
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}")
child_support_full = Decimal(str(result["child_support"])) if result["child_support"] is not None else Decimal("0")
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}")
else:
print(f"[DEBUG] 標準報酬月額表検索: 該当等級なし（総支給額={total_payment}）")
child_support_full = Decimal("0")
# 社会保険料上限を取得
@@ -410,6 +412,15 @@ class PayrollCalculationService:
employment_insurance_rate = PayrollCalculationService.get_insurance_rate("雇用保険", payment_date)
employment_insurance = Decimal("0")
# 子ども・子育て支援金（令和8年4月分以降のみ適用）
child_support = Decimal("0")
is_child_support_applicable = (
(payroll_year == 2026 and payroll_month >= 4) or payroll_year >= 2027
)
if is_child_support_applicable and calc_social_insurance:
child_support = (child_support_full / Decimal("2")).quantize(Decimal("0.01"))
print(f"[DEBUG] 子育て支援金: 全額={child_support_full} → 折半額（従業員負担）={child_support}")
# 雇用保険加入対象かどうか確認
is_employment_insurance_eligible = salary_setting.get("employment_insurance_eligible", True) if salary_setting else True
@@ -422,12 +433,13 @@ class PayrollCalculationService:
elif not employment_insurance_rate and calc_social_insurance:
errors.append(f"雇用保険料率が見つかりません（年度: {payment_date.year}）")
# 社会保険計算スキップ時は全て。0にする
# 社会保険計算スキップ時は全て0にする
if not calc_social_insurance:
health_insurance = Decimal("0")
care_insurance = Decimal("0")
pension_insurance = Decimal("0")
employment_insurance = Decimal("0")
child_support = Decimal("0")
# エラーがある場合は、エラーメッセージを返す
if errors:
@@ -447,7 +459,8 @@ class PayrollCalculationService:
health_insurance -
care_insurance -
pension_insurance -
employment_insurance
employment_insurance -
child_support
)
if calc_income_tax:
@@ -465,6 +478,7 @@ class PayrollCalculationService:
care_insurance +
pension_insurance +
employment_insurance +
child_support +
income_tax +
resident_tax +
other_deduction
@@ -501,6 +515,7 @@ class PayrollCalculationService:
"care_insurance": care_insurance,
"pension_insurance": pension_insurance,
"employment_insurance": employment_insurance,
"child_support": child_support,
"income_tax": income_tax,
"resident_tax": resident_tax,
"other_deduction": other_deduction,