437 lines
21 KiB
PL/PgSQL
437 lines
21 KiB
PL/PgSQL
-- ========================================
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-- 給与システム 完全版スキーマ
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-- Payroll System Complete Schema
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-- ========================================
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-- このスクリプトは既存のテーブルを削除して再作成します
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-- This script will DROP existing tables and recreate them
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--
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-- 警告: すべてのデータが失われます！
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-- WARNING: ALL DATA WILL BE LOST!
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-- ========================================
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-- ========================================
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-- テーブル削除（依存関係の逆順）
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-- ========================================
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DROP TABLE IF EXISTS payroll_details CASCADE;
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DROP TABLE IF EXISTS monthly_payroll CASCADE;
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DROP TABLE IF EXISTS bonus_payments CASCADE;
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DROP TABLE IF EXISTS income_tax_table CASCADE;
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DROP TABLE IF EXISTS child_support_contribution_rates CASCADE;
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DROP TABLE IF EXISTS insurance_rates CASCADE;
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DROP TABLE IF EXISTS insurance_limit_settings CASCADE;
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DROP TABLE IF EXISTS dependent_rules CASCADE;
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DROP TABLE IF EXISTS salary_settings CASCADE;
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DROP TABLE IF EXISTS dependents CASCADE;
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DROP TABLE IF EXISTS employees CASCADE;
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-- ========================================
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-- 関数削除
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-- ========================================
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DROP FUNCTION IF EXISTS update_updated_at() CASCADE;
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-- ========================================
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-- 1. 従業員マスタ (Employees)
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-- ========================================
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CREATE TABLE employees (
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employee_id SERIAL PRIMARY KEY,
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employee_code VARCHAR(20) UNIQUE NOT NULL,
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name VARCHAR(100) NOT NULL,
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name_kana VARCHAR(100),
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birth_date DATE, -- 生年月日（介護保険判定に使用）
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gender VARCHAR(10), -- 性別
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email VARCHAR(100),
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phone VARCHAR(20),
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postal_code VARCHAR(10), -- 郵便番号
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address VARCHAR(200), -- 住所
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hire_date DATE NOT NULL,
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termination_date DATE,
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is_active BOOLEAN DEFAULT true,
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bank_name VARCHAR(100),
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bank_branch VARCHAR(100),
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bank_account_number VARCHAR(20),
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bank_account_type VARCHAR(20), -- 普通/当座
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE employees IS '従業員マスタ';
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COMMENT ON COLUMN employees.employee_code IS '従業員コード';
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COMMENT ON COLUMN employees.birth_date IS '生年月日（介護保険料計算に使用）';
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COMMENT ON COLUMN employees.gender IS '性別';
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COMMENT ON COLUMN employees.postal_code IS '郵便番号';
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COMMENT ON COLUMN employees.address IS '住所';
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COMMENT ON COLUMN employees.bank_account_type IS '口座種別: 普通/当座';
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-- ========================================
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-- 2. 扶養家族情報 (Dependents)
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-- ========================================
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CREATE TABLE dependents (
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dependent_id SERIAL PRIMARY KEY,
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employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE,
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name VARCHAR(100) NOT NULL,
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relationship VARCHAR(20) NOT NULL, -- 配偶者/子/親/その他
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birth_date DATE,
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is_spouse BOOLEAN DEFAULT false,
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is_disabled BOOLEAN DEFAULT false, -- 障害者控除対象
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income_amount DECIMAL(12, 2) DEFAULT 0, -- 年間所得
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valid_from DATE NOT NULL,
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valid_to DATE,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE dependents IS '扶養家族情報';
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COMMENT ON COLUMN dependents.relationship IS '続柄: 配偶者/子/親/その他';
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COMMENT ON COLUMN dependents.is_disabled IS '障害者控除対象フラグ';
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COMMENT ON COLUMN dependents.income_amount IS '年間所得額';
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-- ========================================
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-- 3. 給与基本設定 (Salary Settings)
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-- ========================================
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CREATE TABLE salary_settings (
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setting_id SERIAL PRIMARY KEY,
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employee_id INTEGER NOT NULL REFERENCES employees(employee_id) ON DELETE CASCADE,
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base_salary DECIMAL(12, 2) NOT NULL DEFAULT 0,
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hourly_rate DECIMAL(10, 2),
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employment_type VARCHAR(20) NOT NULL, -- 正社員/契約社員/パート/アルバイト
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payment_type VARCHAR(20) NOT NULL, -- 月給/時給/日給
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commute_allowance DECIMAL(12, 2) DEFAULT 0,
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other_allowance DECIMAL(12, 2) DEFAULT 0,
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valid_from DATE NOT NULL,
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valid_to DATE,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_employee_valid_from UNIQUE (employee_id, valid_from)
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);
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COMMENT ON TABLE salary_settings IS '給与基本設定';
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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';
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COMMENT ON COLUMN salary_settings.payment_type IS '支給形態: 月給/時給/日給';
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-- ========================================
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-- 4. 社会保険料率マスタ (Insurance Rates)
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-- ========================================
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CREATE TABLE insurance_rates (
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rate_id SERIAL PRIMARY KEY,
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rate_year INTEGER NOT NULL, -- 適用年度（例：2026）
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rate_type VARCHAR(50) NOT NULL, -- 健康保険/介護保険/厚生年金/雇用保険/労災保険
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calculation_target VARCHAR(20) NOT NULL, -- 給与/賞与
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prefecture VARCHAR(50) DEFAULT '東京都', -- 事業所所在地（東京都/神奈川県/千葉県/埼玉県）
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employee_rate DECIMAL(6, 4) NOT NULL, -- 従業員負担率
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employer_rate DECIMAL(6, 4) NOT NULL, -- 会社負担率
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care_insurance_age_threshold INTEGER DEFAULT 40, -- 介護保険適用年齢下限
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_rate_year_type_target_prefecture UNIQUE (rate_year, rate_type, calculation_target, prefecture)
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);
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COMMENT ON TABLE insurance_rates IS '社会保険料率マスタ';
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COMMENT ON COLUMN insurance_rates.rate_year IS '適用年度';
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COMMENT ON COLUMN insurance_rates.rate_type IS '保険種類: 健康保険/介護保険/厚生年金/雇用保険/労災保険';
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COMMENT ON COLUMN insurance_rates.calculation_target IS '計算対象: 給与/賞与';
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COMMENT ON COLUMN insurance_rates.prefecture IS '事業所所在地';
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COMMENT ON COLUMN insurance_rates.employee_rate IS '従業員負担率';
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COMMENT ON COLUMN insurance_rates.employer_rate IS '会社負担率';
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COMMENT ON COLUMN insurance_rates.care_insurance_age_threshold IS '介護保険適用年齢下限（この年齢以上が対象）';
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-- ========================================
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-- 4-2. 子ども・子育て拠出金率 (Child Support Contribution Rates)
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-- ========================================
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CREATE TABLE child_support_contribution_rates (
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contribution_id SERIAL PRIMARY KEY,
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rate_year INTEGER NOT NULL, -- 適用年度
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income_threshold DECIMAL(12, 2) NOT NULL, -- 所得基準額（標準報酬月額）
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contribution_rate DECIMAL(6, 4) NOT NULL, -- 拠出金率（事業主負担のみ）
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_contribution_year UNIQUE (rate_year)
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);
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COMMENT ON TABLE child_support_contribution_rates IS '子ども・子育て拠出金率';
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COMMENT ON COLUMN child_support_contribution_rates.rate_year IS '適用年度';
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COMMENT ON COLUMN child_support_contribution_rates.income_threshold IS '所得基準額（標準報酬月額の上限）';
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COMMENT ON COLUMN child_support_contribution_rates.contribution_rate IS '拠出金率（事業主のみ負担）';
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-- ========================================
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-- 5. 社会保険料上限設定 (Insurance Limit Settings)
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-- ========================================
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CREATE TABLE insurance_limit_settings (
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limit_id SERIAL PRIMARY KEY,
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setting_type VARCHAR(50) NOT NULL, -- 健康保険標準報酬月額上限/厚生年金標準報酬月額上限/通勤手当非課税限度額
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limit_amount DECIMAL(12, 2) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE insurance_limit_settings IS '社会保険料上限設定';
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COMMENT ON COLUMN insurance_limit_settings.setting_type IS '設定種別: 健康保険標準報酬月額上限/厚生年金標準報酬月額上限/通勤手当非課税限度額';
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COMMENT ON COLUMN insurance_limit_settings.limit_amount IS '上限額';
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-- ========================================
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-- 6. 扶養家族判定条件 (Dependent Rules)
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-- ========================================
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CREATE TABLE dependent_rules (
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rule_id SERIAL PRIMARY KEY,
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rule_type VARCHAR(50) NOT NULL, -- 所得限度額/年齢条件/同一生計
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rule_value VARCHAR(100) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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description TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE dependent_rules IS '扶養家族判定条件';
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COMMENT ON COLUMN dependent_rules.rule_type IS 'ルール種別: 所得限度額/年齢条件/同一生計';
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-- ========================================
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-- 7. 所得税率表 (Income Tax Table)
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-- ========================================
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CREATE TABLE income_tax_table (
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tax_id SERIAL PRIMARY KEY,
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monthly_income_from DECIMAL(12, 2) NOT NULL,
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monthly_income_to DECIMAL(12, 2) NOT NULL,
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dependents_count INTEGER NOT NULL DEFAULT 0, -- 扶養家族人数
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tax_amount DECIMAL(10, 2) NOT NULL,
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valid_from DATE NOT NULL,
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valid_to DATE,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE income_tax_table IS '源泉所得税額表';
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COMMENT ON COLUMN income_tax_table.dependents_count IS '扶養家族人数';
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-- ========================================
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-- 8. 月次給与計算 (Monthly Payroll)
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-- ========================================
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CREATE TABLE monthly_payroll (
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payroll_id SERIAL PRIMARY KEY,
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employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
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payroll_year INTEGER NOT NULL,
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payroll_month INTEGER NOT NULL,
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payment_date DATE NOT NULL,
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status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
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-- 勤怠情報
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working_days DECIMAL(5, 2) DEFAULT 0,
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working_hours DECIMAL(6, 2) DEFAULT 0,
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overtime_hours DECIMAL(6, 2) DEFAULT 0,
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holiday_hours DECIMAL(6, 2) DEFAULT 0,
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late_hours DECIMAL(6, 2) DEFAULT 0,
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absent_days DECIMAL(5, 2) DEFAULT 0,
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-- 支給項目
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base_salary DECIMAL(12, 2) DEFAULT 0,
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overtime_pay DECIMAL(12, 2) DEFAULT 0,
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holiday_pay DECIMAL(12, 2) DEFAULT 0,
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commute_allowance DECIMAL(12, 2) DEFAULT 0,
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other_allowance DECIMAL(12, 2) DEFAULT 0,
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total_payment DECIMAL(12, 2) DEFAULT 0,
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-- 控除項目
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health_insurance DECIMAL(12, 2) DEFAULT 0,
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care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上65歳未満）
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pension_insurance DECIMAL(12, 2) DEFAULT 0,
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employment_insurance DECIMAL(12, 2) DEFAULT 0,
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income_tax DECIMAL(12, 2) DEFAULT 0,
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resident_tax DECIMAL(12, 2) DEFAULT 0,
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other_deduction DECIMAL(12, 2) DEFAULT 0,
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total_deduction DECIMAL(12, 2) DEFAULT 0,
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-- 差引支給額
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net_payment DECIMAL(12, 2) DEFAULT 0,
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notes TEXT,
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calculated_at TIMESTAMP,
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calculated_by VARCHAR(100),
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approved_at TIMESTAMP,
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approved_by VARCHAR(100),
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_payroll_employee_month UNIQUE (employee_id, payroll_year, payroll_month)
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);
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COMMENT ON TABLE monthly_payroll IS '月次給与計算';
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COMMENT ON COLUMN monthly_payroll.status IS 'ステータス: draft/calculated/approved/paid';
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COMMENT ON COLUMN monthly_payroll.care_insurance IS '介護保険料（40歳以上65歳未満対象）';
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-- ========================================
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-- 9. 賞与計算 (Bonus Payments)
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-- ========================================
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CREATE TABLE bonus_payments (
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bonus_id SERIAL PRIMARY KEY,
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employee_id INTEGER NOT NULL REFERENCES employees(employee_id),
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bonus_year INTEGER NOT NULL,
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bonus_month INTEGER NOT NULL,
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bonus_type VARCHAR(50) NOT NULL, -- 夏季賞与/冬季賞与/決算賞与/その他
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payment_date DATE NOT NULL,
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status VARCHAR(20) DEFAULT 'draft', -- draft/calculated/approved/paid
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-- 支給項目
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base_bonus DECIMAL(12, 2) DEFAULT 0, -- 基本賞与額
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performance_bonus DECIMAL(12, 2) DEFAULT 0, -- 業績賞与
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other_bonus DECIMAL(12, 2) DEFAULT 0, -- その他賞与
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total_bonus DECIMAL(12, 2) DEFAULT 0, -- 総支給額
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-- 控除項目
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health_insurance DECIMAL(12, 2) DEFAULT 0,
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care_insurance DECIMAL(12, 2) DEFAULT 0, -- 介護保険（40歳以上65歳未満）
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pension_insurance DECIMAL(12, 2) DEFAULT 0,
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employment_insurance DECIMAL(12, 2) DEFAULT 0,
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income_tax DECIMAL(12, 2) DEFAULT 0, -- 賞与所得税
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other_deduction DECIMAL(12, 2) DEFAULT 0,
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total_deduction DECIMAL(12, 2) DEFAULT 0,
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-- 差引支給額
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net_bonus DECIMAL(12, 2) DEFAULT 0,
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notes TEXT,
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calculated_at TIMESTAMP,
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calculated_by VARCHAR(100),
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approved_at TIMESTAMP,
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approved_by VARCHAR(100),
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT uc_bonus_employee_payment UNIQUE (employee_id, bonus_year, bonus_month, bonus_type)
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);
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COMMENT ON TABLE bonus_payments IS '賞与計算';
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COMMENT ON COLUMN bonus_payments.bonus_type IS '賞与種別: 夏季賞与/冬季賞与/決算賞与/その他';
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COMMENT ON COLUMN bonus_payments.status IS 'ステータス: draft/calculated/approved/paid';
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-- ========================================
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-- 10. 給与明細項目詳細 (Payroll Detail Items)
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-- ========================================
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CREATE TABLE payroll_details (
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detail_id SERIAL PRIMARY KEY,
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payroll_id INTEGER NOT NULL REFERENCES monthly_payroll(payroll_id) ON DELETE CASCADE,
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item_type VARCHAR(20) NOT NULL, -- payment/deduction
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item_code VARCHAR(50) NOT NULL,
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item_name VARCHAR(100) NOT NULL,
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amount DECIMAL(12, 2) NOT NULL,
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notes TEXT,
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created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
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);
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COMMENT ON TABLE payroll_details IS '給与明細項目詳細';
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COMMENT ON COLUMN payroll_details.item_type IS '項目区分: payment/deduction';
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-- ========================================
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-- インデックス作成
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-- ========================================
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CREATE INDEX idx_employees_code ON employees(employee_code);
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CREATE INDEX idx_employees_active ON employees(is_active);
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CREATE INDEX idx_dependents_employee ON dependents(employee_id);
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CREATE INDEX idx_salary_settings_employee ON salary_settings(employee_id);
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CREATE INDEX idx_salary_settings_valid ON salary_settings(valid_from, valid_to);
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CREATE INDEX idx_insurance_rates_year ON insurance_rates(rate_year, rate_type, calculation_target);
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CREATE INDEX idx_child_support_year ON child_support_contribution_rates(rate_year);
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CREATE INDEX idx_insurance_limits_valid ON insurance_limit_settings(valid_from, valid_to);
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CREATE INDEX idx_dependent_rules_valid ON dependent_rules(valid_from, valid_to);
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CREATE INDEX idx_income_tax_valid ON income_tax_table(valid_from, valid_to);
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CREATE INDEX idx_payroll_employee_year_month ON monthly_payroll(employee_id, payroll_year, payroll_month);
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CREATE INDEX idx_payroll_status ON monthly_payroll(status);
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CREATE INDEX idx_bonus_employee_year ON bonus_payments(employee_id, bonus_year);
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CREATE INDEX idx_bonus_status ON bonus_payments(status);
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CREATE INDEX idx_payroll_details_payroll ON payroll_details(payroll_id);
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-- ========================================
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-- トリガー関数: 更新日時の自動更新
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-- ========================================
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CREATE OR REPLACE FUNCTION update_updated_at()
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RETURNS TRIGGER AS $$
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BEGIN
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NEW.updated_at = CURRENT_TIMESTAMP;
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RETURN NEW;
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END;
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$$ LANGUAGE plpgsql;
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-- ========================================
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-- トリガー設定
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-- ========================================
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CREATE TRIGGER trg_employees_updated_at BEFORE UPDATE ON employees
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_dependents_updated_at BEFORE UPDATE ON dependents
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_salary_settings_updated_at BEFORE UPDATE ON salary_settings
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_insurance_rates_updated_at BEFORE UPDATE ON insurance_rates
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_child_support_updated_at BEFORE UPDATE ON child_support_contribution_rates
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_insurance_limits_updated_at BEFORE UPDATE ON insurance_limit_settings
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_monthly_payroll_updated_at BEFORE UPDATE ON monthly_payroll
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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CREATE TRIGGER trg_bonus_payments_updated_at BEFORE UPDATE ON bonus_payments
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FOR EACH ROW EXECUTE FUNCTION update_updated_at();
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-- ========================================
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-- 初期データ: 社会保険料率 (2026年度) - 給与計算用
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-- ========================================
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-- 東京都の健康保険料率（給与）
|
||
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
|
||
(2026, '健康保険', '給与', '東京都', 0.0500, 0.0500, 40, '健康保険料率 10.00% (労使折半) - 給与'),
|
||
(2026, '介護保険', '給与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 給与'),
|
||
(2026, '厚生年金', '給与', '東京都', 0.0915, 0.0915, NULL, '厚生年金保険料率 18.30% (労使折半) - 給与'),
|
||
(2026, '雇用保険', '給与', '東京都', 0.0060, 0.0095, NULL, '雇用保険料率 従業員0.6% 事業主0.95% - 給与'),
|
||
(2026, '労災保険', '給与', '東京都', 0.0000, 0.0030, NULL, '労災保険料率 事業主のみ0.3% - 給与');
|
||
|
||
-- 東京都の健康保険料率（賞与）
|
||
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
|
||
(2026, '健康保険', '賞与', '東京都', 0.0500, 0.0500, 40, '健康保険料率 10.00% (労使折半) - 賞与'),
|
||
(2026, '介護保険', '賞与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 賞与'),
|
||
(2026, '厚生年金', '賞与', '東京都', 0.0915, 0.0915, NULL, '厚生年金保険料率 18.30% (労使折半) - 賞与'),
|
||
(2026, '雇用保険', '賞与', '東京都', 0.0060, 0.0095, NULL, '雇用保険料率 従業員0.6% 事業主0.95% - 賞与');
|
||
|
||
-- ========================================
|
||
-- 初期データ: 子ども・子育て拠出金率 (2026年度)
|
||
-- ========================================
|
||
INSERT INTO child_support_contribution_rates (rate_year, income_threshold, contribution_rate, notes) VALUES
|
||
(2026, 1500000, 0.0036, '子ども・子育て拠出金率 0.36% (事業主のみ負担、標準報酬月額150万円まで)');
|
||
|
||
-- ========================================
|
||
-- 初期データ: 社会保険料上限設定 (2026年度)
|
||
-- ========================================
|
||
INSERT INTO insurance_limit_settings (setting_type, limit_amount, valid_from, notes) VALUES
|
||
('健康保険標準報酬月額上限', 1390000, '2026-01-01', '健康保険の標準報酬月額上限（第50級）'),
|
||
('厚生年金標準報酬月額上限', 650000, '2026-01-01', '厚生年金保険の標準報酬月額上限（第32級）'),
|
||
('通勤手当非課税限度額', 150000, '2026-01-01', '通勤手当の非課税限度額（月額）');
|
||
|
||
-- ========================================
|
||
-- 初期データ: 扶養家族判定条件 (2026年度)
|
||
-- ========================================
|
||
INSERT INTO dependent_rules (rule_type, rule_value, valid_from, description) VALUES
|
||
('所得限度額_一般', '480000', '2026-01-01', '一般扶養親族の所得限度額（年間48万円）'),
|
||
('所得限度額_配偶者', '480000', '2026-01-01', '配偶者の所得限度額（年間48万円）'),
|
||
('所得限度額_配偶者特別', '1330000', '2026-01-01', '配偶者特別控除の所得限度額（年間133万円）'),
|
||
('年齢_特定扶養親族', '19-23', '2026-01-01', '特定扶養親族の年齢範囲（19歳以上23歳未満）'),
|
||
('年齢_老人扶養親族', '70-', '2026-01-01', '老人扶養親族の年齢（70歳以上）');
|
||
|
||
-- ========================================
|
||
-- スキーマ作成完了
|
||
-- ========================================
|
||
-- 確認コマンド:
|
||
-- \dt -- テーブル一覧
|
||
-- \d employees -- 従業員テーブル構造
|
||
-- \d monthly_payroll -- 月次給与テーブル構造
|
||
-- \d bonus_payments -- 賞与テーブル構造
|
||
--
|
||
-- SELECT * FROM insurance_rates; -- 保険料率確認
|
||
-- SELECT * FROM insurance_limit_settings; -- 保険上限確認
|
||
-- SELECT * FROM dependent_rules; -- 扶養判定条件確認
|