-- 給与システム用スキーマ -- Payroll System Schema -- ======================================== -- 1. 従業員マスタ (Employees) -- ======================================== CREATE TABLE IF NOT EXISTS employees ( employee_id SERIAL PRIMARY KEY, employee_code VARCHAR(20) UNIQUE NOT NULL, name VARCHAR(100) NOT NULL, name_kana VARCHAR(100), birth_date DATE, -- 生年月日(介護保険判定に使用) gender VARCHAR(10), -- 性別 email VARCHAR(100), phone VARCHAR(20), postal_code VARCHAR(10), -- 郵便番号 address VARCHAR(200), -- 住所 hire_date DATE NOT NULL, termination_date DATE, is_active BOOLEAN DEFAULT true, bank_name VARCHAR(100), bank_branch VARCHAR(100), bank_account_number VARCHAR(20), bank_account_type VARCHAR(20), -- 普通/当座 notes TEXT, created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ); COMMENT ON TABLE employees IS '従業員マスタ'; COMMENT ON COLUMN employees.employee_code IS '従業員コード'; COMMENT ON COLUMN employees.birth_date IS '生年月日(介護保険料計算に使用)'; COMMENT ON COLUMN employees.gender IS '性別'; COMMENT ON COLUMN employees.bank_account_type IS '口座種別: 普通/当座'; -- ======================================== -- 2. 扶養家族情報 (Dependents) -- ======================================== CREATE TABLE IF NOT EXISTS dependents ( dependent_id SERIAL PRIMARY KEY, employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE, name VARCHAR(100) NOT NULL, relationship VARCHAR(20) NOT NULL, -- 配偶者/子/親/その他 birth_date DATE, is_spouse BOOLEAN DEFAULT false, is_disabled BOOLEAN DEFAULT false, -- 障害者控除対象 income_amount DECIMAL(12, 2) DEFAULT 0, -- 年間所得 valid_from DATE NOT NULL, valid_to DATE, created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ); COMMENT ON TABLE dependents IS '扶養家族情報'; COMMENT ON COLUMN dependents.relationship IS '続柄: 配偶者/子/親/その他'; COMMENT ON COLUMN dependents.is_disabled IS '障害者控除対象フラグ'; COMMENT ON COLUMN dependents.income_amount IS '年間所得額'; -- ======================================== -- 3. 給与基本設定 (Salary Settings) -- ======================================== CREATE TABLE IF NOT EXISTS salary_settings ( setting_id SERIAL PRIMARY KEY, employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE, base_salary DECIMAL(12, 2) NOT NULL DEFAULT 0, hourly_rate DECIMAL(10, 2), employment_type VARCHAR(20) NOT NULL, -- 正社員/契約社員/パート/アルバイト payment_type VARCHAR(20) NOT NULL, -- 月給/時給/日給 commute_allowance DECIMAL(12, 2) DEFAULT 0, other_allowance DECIMAL(12, 2) DEFAULT 0, employment_insurance_eligible BOOLEAN DEFAULT TRUE, -- 雇用保険加入対象かどうか valid_from DATE NOT NULL, valid_to DATE, created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, CONSTRAINT uc_employee_valid_from UNIQUE (employee_id, valid_from) ); COMMENT ON TABLE salary_settings IS '給与基本設定'; COMMENT ON COLUMN salary_settings.employment_type IS '雇用形態: 正社員/契約社員/パート/アルバイト'; COMMENT ON COLUMN salary_settings.payment_type IS '支給形態: 月給/時給/日給'; COMMENT ON COLUMN salary_settings.employment_insurance_eligible IS '雇用保険加入対象: true=対象、false=非対象'; -- ======================================== -- 4. 社会保険料率マスタ (Insurance Rates) -- ======================================== CREATE TABLE IF NOT EXISTS insurance_rates ( rate_id SERIAL PRIMARY KEY, rate_type VARCHAR(50) NOT NULL, -- 健康保険/厚生年金/雇用保険/労災保険 employee_rate DECIMAL(6, 4) NOT NULL, -- 従業員負担率 employer_rate DECIMAL(6, 4) NOT NULL, -- 会社負担率 valid_from DATE NOT NULL, valid_to DATE, notes TEXT, created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ); COMMENT ON TABLE insurance_rates IS '社会保険料率マスタ'; COMMENT ON COLUMN insurance_rates.rate_type IS '保険種類: 健康保険/厚生年金/雇用保険/労災保険'; COMMENT ON COLUMN insurance_rates.employee_rate IS '従業員負担率'; COMMENT ON COLUMN insurance_rates.employer_rate IS '会社負担率'; -- ======================================== -- 5. 所得税率表 (Income Tax Table) -- ======================================== CREATE TABLE IF NOT EXISTS income_tax_table ( tax_id SERIAL PRIMARY KEY, monthly_income_from DECIMAL(12, 2) NOT NULL, monthly_income_to DECIMAL(12, 2) NOT NULL, dependents_count INTEGER NOT NULL DEFAULT 0, -- 扶養家族人数 tax_amount DECIMAL(10, 2) NOT NULL, valid_from DATE NOT NULL, valid_to DATE, created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ); COMMENT ON TABLE income_tax_table IS '源泉所得税額表'; COMMENT ON COLUMN income_tax_table.dependents_count IS '扶養家族人数'; -- ======================================== -- 6. 月次給与計算ヘッダー (Monthly Payroll Header) -- ======================================== CREATE TABLE IF NOT EXISTS monthly_payroll ( payroll_id SERIAL PRIMARY KEY, employee_id INTEGER NOT NULL REFERENCES employees(employee_id), payroll_year INTEGER NOT NULL, payroll_month INTEGER NOT NULL, payment_date DATE NOT NULL, status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid -- 勤怠情報 working_days DECIMAL(5, 2) DEFAULT 0, working_hours DECIMAL(6, 2) DEFAULT 0, overtime_hours DECIMAL(6, 2) DEFAULT 0, holiday_hours DECIMAL(6, 2) DEFAULT 0, late_hours DECIMAL(6, 2) DEFAULT 0, absent_days DECIMAL(5, 2) DEFAULT 0, -- 支給項目 base_salary DECIMAL(12, 2) DEFAULT 0, overtime_pay DECIMAL(12, 2) DEFAULT 0, holiday_pay DECIMAL(12, 2) DEFAULT 0, commute_allowance DECIMAL(12, 2) DEFAULT 0, other_allowance DECIMAL(12, 2) DEFAULT 0, total_payment DECIMAL(12, 2) DEFAULT 0, -- 控除項目 health_insurance DECIMAL(12, 2) DEFAULT 0, care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険(40歳以上) pension_insurance DECIMAL(12, 2) DEFAULT 0, employment_insurance DECIMAL(12, 2) DEFAULT 0, income_tax DECIMAL(12, 2) DEFAULT 0, resident_tax DECIMAL(12, 2) DEFAULT 0, other_deduction DECIMAL(12, 2) DEFAULT 0, total_deduction DECIMAL(12, 2) DEFAULT 0, -- 差引支給額 net_payment DECIMAL(12, 2) DEFAULT 0, notes TEXT, calculated_at TIMESTAMP, calculated_by VARCHAR(100), approved_at TIMESTAMP, approved_by VARCHAR(100), created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, CONSTRAINT uc_payroll_employee_month UNIQUE (employee_id, payroll_year, payroll_month) ); COMMENT ON TABLE monthly_payroll IS '月次給与計算'; COMMENT ON COLUMN monthly_payroll.status IS 'ステータス: draft/calculated/approved/paid'; -- ======================================== -- 7. 給与明細項目詳細 (Payroll Detail Items) -- ======================================== CREATE TABLE IF NOT EXISTS payroll_details ( detail_id SERIAL PRIMARY KEY, payroll_id INTEGER NOT NULL REFERENCES monthly_payroll(payroll_id) ON DELETE CASCADE, item_type VARCHAR(20) NOT NULL, -- payment/deduction item_code VARCHAR(50) NOT NULL, item_name VARCHAR(100) NOT NULL, amount DECIMAL(12, 2) NOT NULL, notes TEXT, created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ); COMMENT ON TABLE payroll_details IS '給与明細項目詳細'; COMMENT ON COLUMN payroll_details.item_type IS '項目区分: payment/deduction'; -- ======================================== -- インデックス作成 -- ======================================== CREATE INDEX idx_employees_code ON employees(employee_code); CREATE INDEX idx_employees_active ON employees(is_active); CREATE INDEX idx_dependents_employee ON dependents(employee_id); CREATE INDEX idx_salary_settings_employee ON salary_settings(employee_id); CREATE INDEX idx_salary_settings_valid ON salary_settings(valid_from, valid_to); CREATE INDEX idx_insurance_rates_valid ON insurance_rates(valid_from, valid_to); CREATE INDEX idx_income_tax_valid ON income_tax_table(valid_from, valid_to); CREATE INDEX idx_payroll_employee_year_month ON monthly_payroll(employee_id, payroll_year, payroll_month); CREATE INDEX idx_payroll_status ON monthly_payroll(status); CREATE INDEX idx_payroll_details_payroll ON payroll_details(payroll_id); -- ======================================== -- トリガー: 更新日時の自動更新 -- ======================================== CREATE OR REPLACE FUNCTION update_updated_at() RETURNS TRIGGER AS $$ BEGIN NEW.updated_at = CURRENT_TIMESTAMP; RETURN NEW; END; $$ LANGUAGE plpgsql; CREATE TRIGGER trg_employees_updated_at BEFORE UPDATE ON employees FOR EACH ROW EXECUTE FUNCTION update_updated_at(); CREATE TRIGGER trg_dependents_updated_at BEFORE UPDATE ON dependents FOR EACH ROW EXECUTE FUNCTION update_updated_at(); CREATE TRIGGER trg_salary_settings_updated_at BEFORE UPDATE ON salary_settings FOR EACH ROW EXECUTE FUNCTION update_updated_at(); CREATE TRIGGER trg_insurance_rates_updated_at BEFORE UPDATE ON insurance_rates FOR EACH ROW EXECUTE FUNCTION update_updated_at(); CREATE TRIGGER trg_monthly_payroll_updated_at BEFORE UPDATE ON monthly_payroll FOR EACH ROW EXECUTE FUNCTION update_updated_at(); -- ======================================== -- 初期データ: 保険料率 (2026年度) -- ======================================== INSERT INTO insurance_rates (rate_type, employee_rate, employer_rate, valid_from, notes) VALUES ('健康保険', 0.0500, 0.0500, '2026-01-01', '健康保険料率 10.00% (労使折半)'), ('介護保険', 0.0091, 0.0091, '2026-01-01', '介護保険料率 1.82% (労使折半、40歳以上対象)'), ('厚生年金', 0.0915, 0.0915, '2026-01-01', '厚生年金保険料率 18.30% (労使折半)'), ('雇用保険', 0.0060, 0.0095, '2026-01-01', '雇用保険料率 従業員0.6% 事業主0.95%'), ('労災保険', 0.0000, 0.0030, '2026-01-01', '労災保険料率 事業主のみ0.3%');