feat: Phase 1-3 优化全部完成

Phase 1 紧急修复（8项）:
- 社保城市选择改为可输入
- 社保上下限拆分（三险/医保独立基数）
- 公积金试算结果展示修复
- 花名册合同保存修复（日期ISO格式）
- 薪酬批次创建失败修复（城市过滤+错误处理）
- 证据链查看修复
- 个税计算修复（blank_employees读取基本工资）
- 加班费倍率读取配置

Phase 2 功能完善（3项）:
- 批量导入per-row异常捕获+导入按钮
- 单人发薪UI入口优化
- 解除协议模板补充（员工提出离职版）

Phase 3 后期规划（4项）:
- 工资表导入功能（POST /import/payroll + 前端入口）
- 大病险/长护险附加险种（extraInsurances JSON + 计算适配）
- 专项附加扣除按月录入（SpecialDeductionRecord模型 + 前端Tab）
- 预置河北省社保政策（seed数据）

frontend/src/pages/Money.tsx

@@ -4,6 +4,7 @@ import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query'
 import { useConfirm } from '../hooks/useConfirm'
 import { Calculator, AlertCircle, Info, Check, Upload, Layers, Settings as SettingsIcon, Archive, Plus, Trash2, AlertTriangle, Download, FileText, X, ChevronLeft, Wallet, LayoutTemplate, Clock, Receipt, Users, TrendingDown, TrendingUp, BadgeCheck } from 'lucide-react'
 import api from '../lib/api'
+import { useAuthStore } from '../store/authStore'
 import Card from '../components/ui/Card'
 import Button from '../components/ui/Button'
 import { Input, Label, Select } from '../components/ui/Input'
@@ -374,6 +375,8 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
   const [page, setPage] = useState(1)
   const [pageSize, setPageSize] = useState(10)
   const [showAddEmployee, setShowAddEmployee] = useState(false)
+  const payrollFileRef = useRef<HTMLInputElement>(null)
+  const [payrollImportResult, setPayrollImportResult] = useState<any>(null)
 
   const { data: batch, isLoading } = useQuery<any>({
     queryKey: ['batch-detail', batchId],
@@ -423,6 +426,33 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
     },
   })
 
+  const importPayrollMutation = useMutation({
+    mutationFn: async (file: File) => {
+      const token = useAuthStore.getState().accessToken
+      const formData = new FormData()
+      formData.append('file', file)
+      formData.append('batchId', batchId)
+      const res = await fetch('/api/v1/import/payroll', {
+        method: 'POST',
+        headers: token ? { Authorization: `Bearer ${token}` } : {},
+        body: formData,
+      })
+      const data = await res.json()
+      if (!data.success) throw new Error(data.message || '导入失败')
+      return data.data
+    },
+    onSuccess: (data: any) => {
+      queryClient.invalidateQueries({ queryKey: ['batch-detail'] })
+      setPayrollImportResult(data)
+      if (data.updated > 0) {
+        toast.success(`成功更新 ${data.updated} 条工资记录`)
+      } else {
+        toast.info('未更新任何记录')
+      }
+    },
+    onError: () => toast.error('工资表导入失败'),
+  })
+
   const deleteBatchMutation = useMutation({
     mutationFn: () => api.delete(`/payroll2/batches/${batchId}`),
     onSuccess: () => {
@@ -546,6 +576,33 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
             <Button variant="secondary" size="sm" onClick={() => setShowAddEmployee(!showAddEmployee)}>
               <Plus className="w-4 h-4 mr-1" />添加人员
             </Button>
+            <input
+              ref={payrollFileRef}
+              type="file"
+              accept=".xlsx,.xls"
+              className="hidden"
+              onChange={(e) => {
+                const file = e.target.files?.[0]
+                if (file) importPayrollMutation.mutate(file)
+                e.target.value = ''
+              }}
+            />
+            <Button
+              variant="secondary"
+              size="sm"
+              onClick={() => payrollFileRef.current?.click()}
+              disabled={importPayrollMutation.isPending}
+            >
+              <Upload className="w-4 h-4 mr-1" />
+              {importPayrollMutation.isPending ? '导入中...' : '导入工资表'}
+            </Button>
+            <Button
+              variant="secondary"
+              size="sm"
+              onClick={() => window.open('/api/v1/import/payroll-template', '_blank')}
+            >
+              <Download className="w-4 h-4 mr-1" />下载模板
+            </Button>
             <Button
               variant="secondary"
               size="sm"
@@ -636,6 +693,29 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
         <AddEmployeeToBatch batchId={batchId} onClose={() => setShowAddEmployee(false)} />
       )}
 
+      {/* 工资表导入结果 */}
+      {payrollImportResult && (
+        <Card>
+          <div className="flex items-center justify-between mb-2">
+            <h3 className="text-xs font-medium">工资表导入结果</h3>
+            <button onClick={() => setPayrollImportResult(null)} className="text-gray-500"><X className="w-4 h-4" /></button>
+          </div>
+          <div className="text-sm space-y-1">
+            <div className="text-gray-600">总计 {payrollImportResult.total} 行，成功更新 {payrollImportResult.updated} 条</div>
+            {payrollImportResult.errors?.length > 0 && (
+              <div className="mt-2">
+                <div className="text-warning text-xs font-medium">错误详情（{payrollImportResult.errors.length}条）：</div>
+                <ul className="mt-1 space-y-0.5 text-xs text-danger max-h-40 overflow-y-auto">
+                  {payrollImportResult.errors.map((err: string, i: number) => (
+                    <li key={i}>{err}</li>
+                  ))}
+                </ul>
+              </div>
+            )}
+          </div>
+        </Card>
+      )}
+
       {/* 提示 */}
       {!isArchived && (
         <div className="text-xs text-gray-500 flex items-center gap-1">