""" 給与計算サービス (Payroll Calculation Service) """ from decimal import Decimal from datetime import date from typing import Dict, Any from ...core.database import get_connection class PayrollCalculationService: """給与計算サービス""" @staticmethod def get_active_dependents_count(employee_id: int, target_date: date) -> int: """有効な扶養家族数を取得(源泉税控除対象のみ:19歳以上)""" with get_connection() as conn: with conn.cursor() as cur: # その年の12月31日時点で19歳以上の扶養家族のみをカウント # 16-18歳は住民税のみ対象なので源泉税控除対象外 cur.execute( """ SELECT COUNT(*) as count FROM dependents WHERE employee_id = %s AND valid_from <= %s AND (valid_to IS NULL OR valid_to >= %s) AND birth_date IS NOT NULL AND EXTRACT(YEAR FROM AGE(DATE(EXTRACT(YEAR FROM %s) || '-12-31'), birth_date)) >= 19 """, (employee_id, target_date, target_date, target_date) ) result = cur.fetchone() return result["count"] if result else 0 @staticmethod def get_salary_setting(employee_id: int, target_date: date) -> Dict[str, Any]: """給与設定を取得""" with get_connection() as conn: with conn.cursor() as cur: cur.execute( """ SELECT * FROM salary_settings WHERE employee_id = %s AND valid_from <= %s AND (valid_to IS NULL OR valid_to >= %s) ORDER BY valid_from DESC LIMIT 1 """, (employee_id, target_date, target_date) ) return cur.fetchone() @staticmethod def get_insurance_rate(rate_type: str, target_date: date, calculation_target: str = '給与') -> Dict[str, Any]: """保険料率を取得""" with get_connection() as conn: with conn.cursor() as cur: # rate_yearで年度を判定 target_year = target_date.year cur.execute( """ SELECT * FROM insurance_rates WHERE rate_type = %s AND rate_year = %s AND calculation_target = %s ORDER BY rate_id DESC LIMIT 1 """, (rate_type, target_year, calculation_target) ) return cur.fetchone() @staticmethod def get_insurance_limit(setting_type: str, target_date: date) -> Decimal: """社会保険料上限を取得""" with get_connection() as conn: with conn.cursor() as cur: cur.execute( """ SELECT limit_amount FROM insurance_limit_settings WHERE setting_type = %s AND valid_from <= %s AND (valid_to IS NULL OR valid_to >= %s) ORDER BY valid_from DESC LIMIT 1 """, (setting_type, target_date, target_date) ) result = cur.fetchone() return Decimal(str(result["limit_amount"])) if result else Decimal("0") @staticmethod def calculate_income_tax( monthly_income: Decimal, dependents_count: int, target_date: date ) -> Decimal: """所得税を計算""" with get_connection() as conn: with conn.cursor() as cur: cur.execute( """ SELECT tax_amount FROM income_tax_table WHERE valid_from <= %s AND (valid_to IS NULL OR valid_to >= %s) AND dependents_count = %s AND monthly_income_from <= %s AND monthly_income_to >= %s ORDER BY valid_from DESC LIMIT 1 """, (target_date, target_date, dependents_count, monthly_income, monthly_income) ) result = cur.fetchone() return Decimal(str(result["tax_amount"])) if result else Decimal("0") @staticmethod def calculate_payroll( employee_id: int, payroll_year: int, payroll_month: int, working_days: Decimal, working_hours: Decimal, overtime_hours: Decimal, holiday_hours: Decimal, late_hours: Decimal, absent_days: Decimal, payment_date: date, other_allowance: Decimal = Decimal("0"), resident_tax: Decimal = Decimal("0"), other_deduction: Decimal = Decimal("0"), calculated_by: str = "system" ) -> Dict[str, Any]: """給与を計算""" # 給与設定を取得 salary_setting = PayrollCalculationService.get_salary_setting(employee_id, payment_date) if not salary_setting: raise ValueError("給与設定が見つかりません") # 基本給の計算 base_salary = Decimal(str(salary_setting["base_salary"])) # 時給の場合は勤務時間から計算 if salary_setting["payment_type"] == "時給" and salary_setting["hourly_rate"]: hourly_rate = Decimal(str(salary_setting["hourly_rate"])) base_salary = hourly_rate * working_hours # 欠勤控除(日給制の場合) absence_deduction = Decimal("0") if absent_days > 0 and salary_setting["payment_type"] == "月給": # 月給を営業日数で割って欠勤日数を掛ける(簡易計算) daily_rate = base_salary / Decimal("22") # 月平均営業日数を22日と仮定 absence_deduction = daily_rate * absent_days base_salary = base_salary - absence_deduction # 残業手当の計算(時給 × 1.25) overtime_pay = Decimal("0") if overtime_hours > 0: if salary_setting["hourly_rate"]: hourly_rate = Decimal(str(salary_setting["hourly_rate"])) else: # 月給を時給に換算(月平均労働時間を160時間と仮定) hourly_rate = Decimal(str(salary_setting["base_salary"])) / Decimal("160") overtime_pay = hourly_rate * overtime_hours * Decimal("1.25") # 休日手当の計算(時給 × 1.35) holiday_pay = Decimal("0") if holiday_hours > 0: if salary_setting["hourly_rate"]: hourly_rate = Decimal(str(salary_setting["hourly_rate"])) else: hourly_rate = Decimal(str(salary_setting["base_salary"])) / Decimal("160") holiday_pay = hourly_rate * holiday_hours * Decimal("1.35") # 通勤手当 commute_allowance = Decimal(str(salary_setting["commute_allowance"])) # 総支給額 total_payment = ( base_salary + overtime_pay + holiday_pay + commute_allowance + other_allowance ) # 社会保険料の計算(標準報酬月額を総支給額と仮定) standard_monthly_salary = total_payment # 社会保険料上限を取得 health_insurance_limit = PayrollCalculationService.get_insurance_limit( "健康保険標準報酬月額上限", payment_date ) pension_insurance_limit = PayrollCalculationService.get_insurance_limit( "厚生年金標準報酬月額上限", payment_date ) commute_tax_free_limit = PayrollCalculationService.get_insurance_limit( "通勤手当非課税限度額", payment_date ) # 標準報酬月額に上限を適用 health_standard_salary = min(standard_monthly_salary, health_insurance_limit) if health_insurance_limit > 0 else standard_monthly_salary pension_standard_salary = min(standard_monthly_salary, pension_insurance_limit) if pension_insurance_limit > 0 else standard_monthly_salary # 従業員情報を取得(年齢計算のため) with get_connection() as conn: with conn.cursor() as cur: cur.execute( "SELECT birth_date FROM employees WHERE employee_id = %s", (employee_id,) ) employee_info = cur.fetchone() # 年齢を計算(介護保険は40歳以上65歳未満が対象) age = 0 if employee_info and employee_info["birth_date"]: birth_date = employee_info["birth_date"] # より正確な年齢計算 age = payment_date.year - birth_date.year # 誕生日がまだ来ていない場合は-1 if (payment_date.month, payment_date.day) < (birth_date.month, birth_date.day): age -= 1 # 健康保険(上限適用後の標準報酬月額で計算) health_insurance_rate = PayrollCalculationService.get_insurance_rate("健康保険", payment_date) health_insurance = Decimal("0") if health_insurance_rate: health_insurance = ( health_standard_salary * Decimal(str(health_insurance_rate["employee_rate"])) ).quantize(Decimal("1")) # 介護保険(40歳以上65歳未満が対象、健康保険と同じ標準報酬月額) care_insurance = Decimal("0") if 40 <= age < 65: care_insurance_rate = PayrollCalculationService.get_insurance_rate("介護保険", payment_date) if care_insurance_rate: care_insurance = ( health_standard_salary * Decimal(str(care_insurance_rate["employee_rate"])) ).quantize(Decimal("1")) # 厚生年金(上限適用後の標準報酬月額で計算) pension_insurance_rate = PayrollCalculationService.get_insurance_rate("厚生年金", payment_date) pension_insurance = Decimal("0") if pension_insurance_rate: pension_insurance = ( pension_standard_salary * Decimal(str(pension_insurance_rate["employee_rate"])) ).quantize(Decimal("1")) # 雇用保険 employment_insurance_rate = PayrollCalculationService.get_insurance_rate("雇用保険", payment_date) employment_insurance = Decimal("0") if employment_insurance_rate: employment_insurance = ( total_payment * Decimal(str(employment_insurance_rate["employee_rate"])) ).quantize(Decimal("1")) # 所得税の計算 dependents_count = PayrollCalculationService.get_active_dependents_count(employee_id, payment_date) # 通勤手当非課税限度額を取得(設定がなければ150000円) if commute_tax_free_limit == Decimal("0"): commute_tax_free_limit = Decimal("150000") # 課税対象額 = 総支給額 - 通勤手当(非課税限度額まで) - 社会保険料 taxable_income = ( total_payment - min(commute_allowance, commute_tax_free_limit) - health_insurance - care_insurance - pension_insurance - employment_insurance ) income_tax = PayrollCalculationService.calculate_income_tax( taxable_income, dependents_count, payment_date ) # 総控除額 total_deduction = ( health_insurance + care_insurance + pension_insurance + employment_insurance + income_tax + resident_tax + other_deduction ) # 差引支給額 net_payment = total_payment - total_deduction return { "employee_id": employee_id, "payroll_year": payroll_year, "payroll_month": payroll_month, "payment_date": payment_date, "status": "calculated", # 勤怠情報 "working_days": working_days, "working_hours": working_hours, "overtime_hours": overtime_hours, "holiday_hours": holiday_hours, "late_hours": late_hours, "absent_days": absent_days, # 支給項目 "base_salary": base_salary, "overtime_pay": overtime_pay, "holiday_pay": holiday_pay, "commute_allowance": commute_allowance, "other_allowance": other_allowance, "total_payment": total_payment, # 控除項目 "health_insurance": health_insurance, "care_insurance": care_insurance, "pension_insurance": pension_insurance, "employment_insurance": employment_insurance, "income_tax": income_tax, "resident_tax": resident_tax, "other_deduction": other_deduction, "total_deduction": total_deduction, # 差引支給額 "net_payment": net_payment, "calculated_by": calculated_by }