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修正

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admin
2026-05-14 22:02:06 +09:00
parent 78022b3b15
commit b9f994b1e1
22 changed files with 1225 additions and 126 deletions
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38
backend/app/payroll/bonus/router.py
View File

@@ -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",

11
backend/app/payroll/bonus/schemas.py
View File

@@ -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

32
backend/app/payroll/bonus/service.py
View File

@@ -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)