修正

2026-05-14 22:02:06 +09:00
parent 78022b3b15
commit b9f994b1e1
22 changed files with 1225 additions and 126 deletions
--- a/backend/app/payroll/bonus/router.py
+++ b/backend/app/payroll/bonus/router.py
@@ -131,6 +131,40 @@ def approve_bonus(bonus_id: int, approved_by: str):
            return result


+@router.put("/{bonus_id}", response_model=schemas.BonusPayment)
+def update_bonus(bonus_id: int, request: schemas.BonusUpdateRequest):
+    """賞与の支給項目を更新（再計算は別途実行）"""
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            cur.execute("SELECT status FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
+            row = cur.fetchone()
+            if not row:
+                raise HTTPException(status_code=404, detail="賞与が見つかりません")
+            if row["status"] == "approved":
+                raise HTTPException(status_code=400, detail="承認済みの賞与は編集できません")
+
+            cur.execute(
+                """
+                UPDATE bonus_payments SET
+                    base_bonus = %s, performance_bonus = %s, other_bonus = %s,
+                    other_deduction = %s,
+                    payment_date = COALESCE(%s, payment_date),
+                    bonus_type = COALESCE(%s, bonus_type)
+                WHERE bonus_id = %s
+                RETURNING *
+                """,
+                (
+                    request.base_bonus, request.performance_bonus, request.other_bonus,
+                    request.other_deduction,
+                    request.payment_date, request.bonus_type,
+                    bonus_id
+                )
+            )
+            result = cur.fetchone()
+            conn.commit()
+            return result
+
+
@router.post("/{bonus_id}/recalculate", response_model=schemas.BonusPayment)
 def recalculate_bonus(bonus_id: int):
    """賞与を再計算"""
@@ -170,7 +204,8 @@ def recalculate_bonus(bonus_id: int):
                    base_bonus = %s, performance_bonus = %s, other_bonus = %s,
                    total_bonus = %s,
                    health_insurance = %s, care_insurance = %s, pension_insurance = %s,
-                    employment_insurance = %s, income_tax = %s, other_deduction = %s,
+                    employment_insurance = %s, child_support = %s,
+                    income_tax = %s, other_deduction = %s,
                    total_deduction = %s, net_bonus = %s,
                    calculated_at = %s, calculated_by = %s
                WHERE bonus_id = %s
@@ -181,6 +216,7 @@ def recalculate_bonus(bonus_id: int):
                    calc_result["other_bonus"], calc_result["total_bonus"],
                    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["other_deduction"],
                    calc_result["total_deduction"], calc_result["net_bonus"],
                    datetime.now(), "recalculated",
--- a/backend/app/payroll/bonus/schemas.py
+++ b/backend/app/payroll/bonus/schemas.py
@@ -38,6 +38,16 @@ class BonusCalculationRequest(BaseModel):
    calculated_by: str = "system"


+class BonusUpdateRequest(BaseModel):
+    """賞与支給項目の更新リクエスト"""
+    base_bonus: Decimal
+    performance_bonus: Decimal = Decimal("0")
+    other_bonus: Decimal = Decimal("0")
+    other_deduction: Decimal = Decimal("0")
+    payment_date: Optional[date] = None
+    bonus_type: Optional[str] = None
+
+
 class BonusPayment(BonusPaymentBase):
    """賞与計算結果"""
    bonus_id: int
@@ -47,6 +57,7 @@ class BonusPayment(BonusPaymentBase):
    care_insurance: Decimal
    pension_insurance: Decimal
    employment_insurance: Decimal
+    child_support: Decimal = Decimal("0")
    income_tax: Decimal
    other_deduction: Decimal
    total_deduction: Decimal
--- a/backend/app/payroll/bonus/service.py
+++ b/backend/app/payroll/bonus/service.py
@@ -89,27 +89,27 @@ class BonusCalculationService:
    
    @staticmethod
    def get_previous_salary_avg(employee_id: int, payment_date: date) -> Decimal:
-        """前月までの3ヶ月平均給与を取得（賞与所得税計算用）"""
+        """前月の社会保険料等控除後の給与を取得（賞与所得税計算用）
+        
+        税法上は「前月分の社会保険料等控除後の給与」= 直前1ヶ月分のみを使用する。
+        ステータス問わず最新の月次給与レコードを参照する。
+        """
        with get_connection() as conn:
            with conn.cursor() as cur:
-                # 前月までの3ヶ月の社会保険料等控除後の給与を取得
+                # 賞与支払日より前の直近1ヶ月分の給与を取得（ステータス問わず）
                cur.execute(
                    """
-                    SELECT AVG(total_payment - commute_allowance - health_insurance - care_insurance - pension_insurance - employment_insurance - COALESCE(child_support, 0)) as avg_salary
-                    FROM (
-                        SELECT total_payment, commute_allowance, health_insurance, care_insurance, pension_insurance, employment_insurance, child_support
-                        FROM monthly_payroll 
-                        WHERE employee_id = %s
-                        AND payment_date < %s
-                        AND status IN ('approved', 'paid')
-                        ORDER BY payment_date DESC
-                        LIMIT 3
-                    ) as recent_payroll
+                    SELECT total_payment - commute_allowance - health_insurance - care_insurance - pension_insurance - employment_insurance - COALESCE(child_support, 0) as net_salary
+                    FROM monthly_payroll 
+                    WHERE employee_id = %s
+                    AND payment_date < %s
+                    ORDER BY payment_date DESC
+                    LIMIT 1
                    """,
                    (employee_id, payment_date)
                )
                result = cur.fetchone()
-                return Decimal(str(result["avg_salary"])) if result and result["avg_salary"] else Decimal("0")
+                return Decimal(str(result["net_salary"])) if result and result["net_salary"] else Decimal("0")
    
    @staticmethod
    def calculate_bonus_income_tax(
@@ -230,11 +230,11 @@ class BonusCalculationService:
                total_bonus * Decimal(str(employment_insurance_rate["employee_rate"]))
            ).quantize(Decimal("1"), rounding=ROUND_HALF_UP)
        
-        # 子ども・子育て支援金（令和8年4月分以降のみ適用）
-        # 賞与の場合: 社会保険料率設定（insurance_rates）の料率 × 賞与総額で計算
+        # 子ども・子育て支援金（令和8年5月支給分以降のみ適用）
+        # 賞与は bonus_month でなく実際の支給日（payment_date）で判定する
        child_support = Decimal("0")
        is_child_support_applicable = (
-            (bonus_year == 2026 and bonus_month >= 5) or bonus_year >= 2027
+            (payment_date.year == 2026 and payment_date.month >= 5) or payment_date.year >= 2027
        )
        if is_child_support_applicable:
            child_support_rate = BonusCalculationService.get_insurance_rate("子ども・子育て支援金", payment_date)
--- a/backend/app/payroll/vouchers/schemas.py
+++ b/backend/app/payroll/vouchers/schemas.py
@@ -93,6 +93,7 @@ class BonusVoucherData(BaseModel):
    bonus_year: int
    bonus_month: int
    bonus_type: str = ""  # 夏季賞与/冬季賞与/決算賞与/その他
+    payment_date: Optional[str] = None  # 実際の支給日
    # 支給項目
    base_bonus: Decimal = Decimal(0)  # 基本賞与額
    performance_bonus: Decimal = Decimal(0)  # 業績賞与
@@ -103,6 +104,7 @@ class BonusVoucherData(BaseModel):
    care_insurance: Decimal = Decimal(0)
    pension_insurance: Decimal = Decimal(0)
    employment_insurance: Decimal = Decimal(0)
+    child_support: Decimal = Decimal(0)  # 子ども・子育て支援金
    income_tax: Decimal = Decimal(0)  # 賞与所得税
    other_deduction: Decimal = Decimal(0)
    total_deduction: Decimal = Decimal(0)
--- a/backend/app/payroll/vouchers/service.py
+++ b/backend/app/payroll/vouchers/service.py
@@ -200,9 +200,10 @@ def get_bonus_data_for_period(
                cur.execute("""
                    SELECT 
                        e.employee_id, e.employee_code, e.name,
-                        bp.bonus_year, bp.bonus_month, bp.bonus_type,
+                        bp.bonus_year, bp.bonus_month, bp.bonus_type, bp.payment_date,
                        bp.base_bonus, bp.performance_bonus, bp.other_bonus, bp.total_bonus,
                        bp.health_insurance, bp.care_insurance, bp.pension_insurance, bp.employment_insurance,
+                        COALESCE(bp.child_support, 0) as child_support,
                        bp.income_tax, bp.other_deduction, bp.total_deduction,
                        bp.net_bonus
                    FROM employees e
@@ -226,6 +227,7 @@ def get_bonus_data_for_period(
                            bonus_year=row.get("bonus_year"),
                            bonus_month=row.get("bonus_month"),
                            bonus_type=row.get("bonus_type", ""),
+                            payment_date=str(row.get("payment_date")) if row.get("payment_date") else None,
                            # 支給項目
                            base_bonus=Decimal(str(row.get("base_bonus", 0))) if row.get("base_bonus") else Decimal(0),
                            performance_bonus=Decimal(str(row.get("performance_bonus", 0))) if row.get("performance_bonus") else Decimal(0),
@@ -236,6 +238,7 @@ def get_bonus_data_for_period(
                            care_insurance=Decimal(str(row.get("care_insurance", 0))) if row.get("care_insurance") else Decimal(0),
                            pension_insurance=Decimal(str(row.get("pension_insurance", 0))) if row.get("pension_insurance") else Decimal(0),
                            employment_insurance=Decimal(str(row.get("employment_insurance", 0))) if row.get("employment_insurance") else Decimal(0),
+                            child_support=Decimal(str(row.get("child_support", 0))) if row.get("child_support") else Decimal(0),
                            income_tax=Decimal(str(row.get("income_tax", 0))) if row.get("income_tax") else Decimal(0),
                            other_deduction=Decimal(str(row.get("other_deduction", 0))) if row.get("other_deduction") else Decimal(0),
                            total_deduction=Decimal(str(row.get("total_deduction", 0))) if row.get("total_deduction") else Decimal(0),
@@ -254,23 +257,25 @@ def get_bonus_data_for_period(
                            bonus_year=row[3],
                            bonus_month=row[4],
                            bonus_type=row[5] if row[5] else "",
+                            payment_date=str(row[6]) if row[6] else None,
                            # 支給項目
-                            base_bonus=Decimal(str(row[6])) if row[6] else Decimal(0),
-                            performance_bonus=Decimal(str(row[7])) if row[7] else Decimal(0),
-                            other_bonus=Decimal(str(row[8])) if row[8] else Decimal(0),
-                            total_bonus=Decimal(str(row[9])) if row[9] else Decimal(0),
+                            base_bonus=Decimal(str(row[7])) if row[7] else Decimal(0),
+                            performance_bonus=Decimal(str(row[8])) if row[8] else Decimal(0),
+                            other_bonus=Decimal(str(row[9])) if row[9] else Decimal(0),
+                            total_bonus=Decimal(str(row[10])) if row[10] else Decimal(0),
                            # 控除項目
-                            health_insurance=Decimal(str(row[10])) if row[10] else Decimal(0),
-                            care_insurance=Decimal(str(row[11])) if row[11] else Decimal(0),
-                            pension_insurance=Decimal(str(row[12])) if row[12] else Decimal(0),
-                            employment_insurance=Decimal(str(row[13])) if row[13] else Decimal(0),
-                            income_tax=Decimal(str(row[14])) if row[14] else Decimal(0),
-                            other_deduction=Decimal(str(row[15])) if row[15] else Decimal(0),
-                            total_deduction=Decimal(str(row[16])) if row[16] else Decimal(0),
-                            net_bonus=Decimal(str(row[17])) if row[17] else Decimal(0),
+                            health_insurance=Decimal(str(row[11])) if row[11] else Decimal(0),
+                            care_insurance=Decimal(str(row[12])) if row[12] else Decimal(0),
+                            pension_insurance=Decimal(str(row[13])) if row[13] else Decimal(0),
+                            employment_insurance=Decimal(str(row[14])) if row[14] else Decimal(0),
+                            child_support=Decimal(str(row[15])) if row[15] else Decimal(0),
+                            income_tax=Decimal(str(row[16])) if row[16] else Decimal(0),
+                            other_deduction=Decimal(str(row[17])) if row[17] else Decimal(0),
+                            total_deduction=Decimal(str(row[18])) if row[18] else Decimal(0),
+                            net_bonus=Decimal(str(row[19])) if row[19] else Decimal(0),
                            # レガシー互換性用
-                            bonus_amount=Decimal(str(row[9])) if row[9] else Decimal(0),
-                            tax_amount=Decimal(str(row[16])) if row[16] else Decimal(0)
+                            bonus_amount=Decimal(str(row[10])) if row[10] else Decimal(0),
+                            tax_amount=Decimal(str(row[18])) if row[18] else Decimal(0)
                        )
                        data.append(bonus_obj)
                return data