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