feat: 补充公积金支持（员工级别可选）

上海等城市存在补充公积金账户，同一企业内高管可能有但普通员工没有。新增员工级别补充公积金账户关联： - Employee 表加 supplementaryHousingAccountId 字段 - BatchEntry 表加 supplementaryHousingEmp/Org 字段 - 薪资计算 calcBatchEntry 支持补充公积金（额外算一笔，纳入个税扣除、最低工资保护递延逻辑） - 新增员工弹窗加补充公积金账户选择器（可选，仅显示 accountType=SUPPLEMENTARY 的公积金账户） - 员工档案编辑支持补充公积金账户 Generated with [Devin](https://devin.ai) Co-Authored-By: Devin <158243242+devin-ai-integration[bot]@users.noreply.github.com>
2026-08-17 10:20:59 +08:00
parent 1e7932c36c
commit 16f38f3c36
7 changed files with 82 additions and 14 deletions
@@ -467,6 +467,8 @@ router.post('/batches', async (req: AuthRequest, res: Response, next: NextFuncti
          socialOrg: calcResult.socialOrg,
          housingEmp: calcResult.housingEmp,
          housingOrg: calcResult.housingOrg,
+          supplementaryHousingEmp: calcResult.supplementaryHousingEmp || 0,
+          supplementaryHousingOrg: calcResult.supplementaryHousingOrg || 0,
          tax: calcResult.tax,
          totalPay: calcResult.totalPay,
          netPay: calcResult.netPay,
@@ -578,7 +580,7 @@ router.put('/batches/:batchId/entries/:employeeId', async (req: AuthRequest, res
    // 重新计算
    const calcResult = await calcBatchEntry(orgId, employeeId, batch.month, inputs, batch.type, options)

-    const { systemSocialEmp, systemSocialOrg, systemHousingEmp, systemHousingOrg, taxBreakdown, ...entryData } = calcResult
+    const { systemSocialEmp, systemSocialOrg, systemHousingEmp, systemHousingOrg, systemSupplementaryHousingEmp, systemSupplementaryHousingOrg, taxBreakdown, ...entryData } = calcResult
    const updated = await prisma.batchEntry.update({
      where: { id: entry.id },
      data: { ...inputs, ...entryData },
@@ -718,10 +720,14 @@ router.get('/batches/:batchId/entries/:employeeId/tax-detail', async (req: AuthR
    taxBreakdown.systemSocialOrg = calcResult.systemSocialOrg
    taxBreakdown.systemHousingEmp = calcResult.systemHousingEmp
    taxBreakdown.systemHousingOrg = calcResult.systemHousingOrg
+    taxBreakdown.systemSupplementaryHousingEmp = calcResult.systemSupplementaryHousingEmp
+    taxBreakdown.systemSupplementaryHousingOrg = calcResult.systemSupplementaryHousingOrg
    taxBreakdown.actualSocialEmp = entry.socialEmp
    taxBreakdown.actualSocialOrg = entry.socialOrg
    taxBreakdown.actualHousingEmp = entry.housingEmp
    taxBreakdown.actualHousingOrg = entry.housingOrg
+    taxBreakdown.actualSupplementaryHousingEmp = entry.supplementaryHousingEmp || 0
+    taxBreakdown.actualSupplementaryHousingOrg = entry.supplementaryHousingOrg || 0
    res.json({ success: true, data: taxBreakdown })
  } catch (err) {
    next(err)
@@ -772,7 +778,7 @@ router.post('/batches/:batchId/employees', async (req: AuthRequest, res: Respons
      const calcResult = await calcBatchEntry(orgId, employeeId, batch.month, { baseSalary, overtimePay, allowance: 0, deduction: 0, bonus: 0 }, batch.type)
      const riskWarnings = await getPayrollRiskWarnings(orgId, employeeId)

-      const { systemSocialEmp: _sse, systemSocialOrg: _sso, systemHousingEmp: _she, systemHousingOrg: _sho, taxBreakdown: _tb, ...entryData } = calcResult
+      const { systemSocialEmp: _sse, systemSocialOrg: _sso, systemHousingEmp: _she, systemHousingOrg: _sho, systemSupplementaryHousingEmp: _sshe, systemSupplementaryHousingOrg: _ssho, taxBreakdown: _tb, ...entryData } = calcResult
      const entry = await prisma.batchEntry.create({
        data: {
          batchId, orgId, employeeId,
@@ -915,7 +921,7 @@ router.post('/batches/:batchId/archive', async (req: AuthRequest, res: Response,
        const options: any = { prevDeferred }

        const calcResult = await calcBatchEntry(orgId, entry.employeeId, batch.month, inputs, batch.type, options)
-        const { systemSocialEmp: _sse, systemSocialOrg: _sso, systemHousingEmp: _she, systemHousingOrg: _sho, taxBreakdown: _tb, ...entryData } = calcResult
+        const { systemSocialEmp: _sse, systemSocialOrg: _sso, systemHousingEmp: _she, systemHousingOrg: _sho, systemSupplementaryHousingEmp: _sshe, systemSupplementaryHousingOrg: _ssho, taxBreakdown: _tb, ...entryData } = calcResult
        await prisma.batchEntry.update({
          where: { id: entry.id },
          data: { ...entryData },
@@ -15,6 +15,7 @@ export const createEmployeeSchema = z.object({
  city: z.string().max(20).optional(),
  education: z.string().max(20).optional(),
  position: z.string().max(50).optional(),
+  supplementaryHousingAccountId: z.string().nullable().optional(),
  contract: z.object({
    signDate: z.string().datetime().nullable(),
    startDate: z.string().datetime(),
@@ -51,6 +52,7 @@ export const updateEmployeeSchema = z.object({
  education: z.string().max(20).optional(),
  position: z.string().max(50).optional(),
  status: z.enum(['ACTIVE', 'PENDING_ONBOARD', 'RESIGNED', 'BLACKLISTED']).optional(),
+  supplementaryHousingAccountId: z.string().nullable().optional(),
  cityChangeReason: z.string().max(200).optional(),
 })

@@ -407,6 +407,7 @@ export async function createEmployee(orgId: string, userId: string, data: any) {
        education: data.education || null,
        position: data.position || null,
        status: data.status || 'ACTIVE',
+        supplementaryHousingAccountId: data.supplementaryHousingAccountId || null,
      },
    })

@@ -759,6 +760,7 @@ export async function updateEmployee(orgId: string, id: string, data: any) {
  if (data.education !== undefined) updateData.education = data.education
  if (data.position !== undefined) updateData.position = data.position
  if (data.status !== undefined) updateData.status = data.status
+  if (data.supplementaryHousingAccountId !== undefined) updateData.supplementaryHousingAccountId = data.supplementaryHousingAccountId || null

  // 参保城市变更：关闭旧城市在保记录，创建新城市记录
  if (data.city !== undefined && data.city !== employee.city) {
@@ -220,6 +220,7 @@ export async function calcBatchEntry(
  const { socialAccount, housingAccount } = await getEmployeeAccounts(orgId, employeeId)
  let socialConfig: any = null
  let housingConfig: any = null
+  let supplementaryHousingConfig: any = null

  if (socialAccount) {
    socialConfig = await getStandardByAccountAndMonth(socialAccount.id, month)
@@ -227,6 +228,10 @@ export async function calcBatchEntry(
  if (housingAccount) {
    housingConfig = await getStandardByAccountAndMonth(housingAccount.id, month)
  }
+  // 补充公积金：员工单独关联的补充公积金账户
+  if (employee.supplementaryHousingAccountId) {
+    supplementaryHousingConfig = await getStandardByAccountAndMonth(employee.supplementaryHousingAccountId, month)
+  }

  // 回退到旧配置表（兼容未迁移数据）
  const cityWhere = employee.city ? { orgId, city: employee.city } : { orgId }
@@ -248,12 +253,14 @@ export async function calcBatchEntry(
  const housingBase = isNoSocialContract ? 0 : (employee.housingFundBase != null ? employee.housingFundBase : inputs.baseSalary)

  let socialEmp = 0, socialOrg = 0, housingEmp = 0, housingOrg = 0
+  let suppHousingEmp = 0, suppHousingOrg = 0

  // 年终奖/奖金批次、补偿金批次、劳务协议/实习协议人员：不扣社保公积金
  // 其他批次：计算当月应缴全额，减去已归档批次已扣金额，差额为本批次应扣
  if (batchType !== 'BONUS' && batchType !== 'SEVERANCE' && !options?.skipSocial && !isNoSocialContract) {
    // 1. 计算当月应缴社保公积金全额
    let fullSocialEmp = 0, fullSocialOrg = 0, fullHousingEmp = 0, fullHousingOrg = 0
+    let fullSuppHousingEmp = 0, fullSuppHousingOrg = 0
    if (socialConfig) {
      const social = calcSocialInsurance(socialBase, socialConfig)
      fullSocialEmp = social.socialEmp
@@ -264,6 +271,12 @@ export async function calcBatchEntry(
      fullHousingEmp = housing.housingEmp
      fullHousingOrg = housing.housingOrg
    }
+    // 补充公积金（用同样的公积金基数）
+    if (supplementaryHousingConfig) {
+      const suppHousing = calcHousingFund(housingBase, supplementaryHousingConfig)
+      fullSuppHousingEmp = suppHousing.housingEmp
+      fullSuppHousingOrg = suppHousing.housingOrg
+    }

    // 2. 查询该员工当月已归档批次中已扣的社保公积金金额
    const archivedEntries = await prisma.batchEntry.findMany({
@@ -272,18 +285,22 @@ export async function calcBatchEntry(
        employeeId,
        batch: { month, status: 'ARCHIVED', type: { in: ['REGULAR', 'TERMINATION'] } },
      },
-      select: { socialEmp: true, socialOrg: true, housingEmp: true, housingOrg: true },
+      select: { socialEmp: true, socialOrg: true, housingEmp: true, housingOrg: true, supplementaryHousingEmp: true, supplementaryHousingOrg: true },
    })
    const deductedSocialEmp = archivedEntries.reduce((s, e) => s + e.socialEmp, 0)
    const deductedSocialOrg = archivedEntries.reduce((s, e) => s + e.socialOrg, 0)
    const deductedHousingEmp = archivedEntries.reduce((s, e) => s + e.housingEmp, 0)
    const deductedHousingOrg = archivedEntries.reduce((s, e) => s + e.housingOrg, 0)
+    const deductedSuppHousingEmp = archivedEntries.reduce((s, e) => s + (e.supplementaryHousingEmp || 0), 0)
+    const deductedSuppHousingOrg = archivedEntries.reduce((s, e) => s + (e.supplementaryHousingOrg || 0), 0)

    // 3. 本批次应扣 = 应缴全额 - 已扣金额（不足额补扣，足额为0）
    socialEmp = Math.max(0, fullSocialEmp - deductedSocialEmp)
    socialOrg = Math.max(0, fullSocialOrg - deductedSocialOrg)
    housingEmp = Math.max(0, fullHousingEmp - deductedHousingEmp)
    housingOrg = Math.max(0, fullHousingOrg - deductedHousingOrg)
+    suppHousingEmp = Math.max(0, fullSuppHousingEmp - deductedSuppHousingEmp)
+    suppHousingOrg = Math.max(0, fullSuppHousingOrg - deductedSuppHousingOrg)

    // 4. 叠加上月递延的社保/公积金（入职当月未扣完的部分，本月补扣）
    if (options?.prevDeferred) {
@@ -297,6 +314,8 @@ export async function calcBatchEntry(
  const systemSocialOrg = socialOrg
  const systemHousingEmp = housingEmp
  const systemHousingOrg = housingOrg
+  const systemSupplementaryHousingEmp = suppHousingEmp
+  const systemSupplementaryHousingOrg = suppHousingOrg

  // 手动覆盖社保值
  if (options?.overrideSocial) {
@@ -340,11 +359,11 @@ export async function calcBatchEntry(
          status: 'ARCHIVED',
        },
      },
-      select: { totalPay: true, socialEmp: true, housingEmp: true, tax: true },
+      select: { totalPay: true, socialEmp: true, housingEmp: true, supplementaryHousingEmp: true, tax: true },
    })
    const ytdIncome = archivedEntries.reduce((s, e) => s + e.totalPay, 0) + totalPay
    const ytdSocialEmp = archivedEntries.reduce((s, e) => s + e.socialEmp, 0) + socialEmp
-    const ytdHousingEmp = archivedEntries.reduce((s, e) => s + e.housingEmp, 0) + housingEmp
+    const ytdHousingEmp = archivedEntries.reduce((s, e) => s + e.housingEmp + (e.supplementaryHousingEmp || 0), 0) + housingEmp + suppHousingEmp

    // 专项附加扣除：按月读取 SpecialDeductionRecord 实际填报金额累加
    // 优先使用按月记录；若无按月记录，回退到员工便捷字段 × 月数（兼容旧数据）
@@ -392,8 +411,8 @@ export async function calcBatchEntry(
  // 上月递延的最低工资补齐差额（本批次需扣回）
  const prevDeferredMinWage = options?.prevDeferred?.minWage || 0

-  // 初始实发 = 应发 - 社保 - 公积金 - 个税 - 上月递延最低工资补扣
-  let netPay = totalPay - socialEmp - housingEmp - tax - prevDeferredMinWage
+  // 初始实发 = 应发 - 社保 - 公积金 - 补充公积金 - 个税 - 上月递延最低工资补扣
+  let netPay = totalPay - socialEmp - housingEmp - suppHousingEmp - tax - prevDeferredMinWage

  // 递延金额（本批次扣不动、递延到次月的部分）
  let deferredSocialEmp = 0
@@ -433,21 +452,31 @@ export async function calcBatchEntry(
          socialEmp -= shortfall
          netPay = targetNetPay
          minWageApplied = shortfall
-        } else if (shortfall <= socialEmp + housingEmp) {
-          // 递延全部社保 + 部分公积金
+        } else if (shortfall <= socialEmp + housingEmp + suppHousingEmp) {
+          // 递延全部社保 + 部分公积金（含补充）
          deferredSocialEmp = socialEmp
-          deferredHousingEmp = shortfall - socialEmp
          socialEmp = 0
-          housingEmp -= deferredHousingEmp
+          const housingShortfall = shortfall - deferredSocialEmp
+          // 先递延基本公积金，再递延补充公积金
+          if (housingShortfall <= housingEmp) {
+            deferredHousingEmp = housingShortfall
+            housingEmp -= housingShortfall
+          } else {
+            deferredHousingEmp = housingEmp
+            const suppShortfall = housingShortfall - housingEmp
+            housingEmp = 0
+            suppHousingEmp -= suppShortfall
+          }
          netPay = targetNetPay
          minWageApplied = shortfall
        } else {
-          // 递延全部社保 + 全部公积金，仍不足 → 差额作为最低工资补齐递延
+          // 递延全部社保 + 全部公积金（含补充），仍不足 → 差额作为最低工资补齐递延
          deferredSocialEmp = socialEmp
          deferredHousingEmp = housingEmp
-          const remainingShortfall = shortfall - socialEmp - housingEmp
+          const remainingShortfall = shortfall - socialEmp - housingEmp - suppHousingEmp
          socialEmp = 0
          housingEmp = 0
+          suppHousingEmp = 0
          deferredMinWage = remainingShortfall
          netPay = targetNetPay
          minWageApplied = shortfall
@@ -461,10 +490,14 @@ export async function calcBatchEntry(
    socialOrg: Math.round(socialOrg * 100) / 100,
    housingEmp: Math.round(housingEmp * 100) / 100,
    housingOrg: Math.round(housingOrg * 100) / 100,
+    supplementaryHousingEmp: Math.round(suppHousingEmp * 100) / 100,
+    supplementaryHousingOrg: Math.round(suppHousingOrg * 100) / 100,
    systemSocialEmp: Math.round(systemSocialEmp * 100) / 100,
    systemSocialOrg: Math.round(systemSocialOrg * 100) / 100,
    systemHousingEmp: Math.round(systemHousingEmp * 100) / 100,
    systemHousingOrg: Math.round(systemHousingOrg * 100) / 100,
+    systemSupplementaryHousingEmp: Math.round(systemSupplementaryHousingEmp * 100) / 100,
+    systemSupplementaryHousingOrg: Math.round(systemSupplementaryHousingOrg * 100) / 100,
    tax,
    taxBreakdown,
    totalPay: Math.round(totalPay * 100) / 100,