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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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32
backend/app/payroll/bonus/service.py
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@@ -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)