refactor: 社保公积金Tab重构为账户卡片列表+展开年度标准管理

1. 社保/公积金Tab从"选账户→展示配置"改为"账户卡片列表+展开管理"
2. 每个账户卡片可展开显示：当前标准/最低工资编辑/新建年度标准/版本历史/调基/试算
3. 账户新建/编辑/删除/设默认从设置页面迁移到社保公积金菜单
4. 设置页面去掉"社保公积金账户"Tab
5. "新建版本"改名为"新建年度标准"
6. 新增AccountCard组件独立管理每个账户的展开状态和数据查询

Generated with [Devin](https://devin.ai)

Co-Authored-By: Devin <158243242+devin-ai-integration[bot]@users.noreply.github.com>

backend/src/services/payroll.service.ts

@@ -391,37 +391,58 @@ export async function calcBatchEntry(
   let deferredMinWage = 0
   let minWageApplied = 0  // 当月实际补齐到最低工资的金额
 
-  // 最低工资保护：实发不得低于最低工资标准（仅 REGULAR / TERMINATION 批次）
-  if (minWage > 0 && batchType !== 'BONUS' && batchType !== 'SEVERANCE' && netPay < minWage) {
-    const shortfall = minWage - netPay  // 需要补齐的金额
+  // 最低工资保护：当月累计实发不得低于最低工资标准（仅 REGULAR / TERMINATION 批次）
+  // 第二批次时需判断"当月累计实发"（已归档批次 netPay 之和 + 本批次 netPay）是否低于 minWage
+  if (minWage > 0 && batchType !== 'BONUS' && batchType !== 'SEVERANCE') {
+    // 查当月已归档批次的累计实发（同月已归档的 REGULAR/TERMINATION 批次）
+    const archivedNetPayEntries = await prisma.batchEntry.findMany({
+      where: {
+        orgId,
+        employeeId,
+        batch: { month, status: 'ARCHIVED', type: { in: ['REGULAR', 'TERMINATION'] } },
+      },
+      select: { netPay: true },
+    })
+    const archivedNetPay = archivedNetPayEntries.reduce((s, e) => s + e.netPay, 0)
 
-    // 优先递延社保个人部分（减少当月社保扣款）
-    if (shortfall <= socialEmp) {
-      // 只递延社保就够了
-      deferredSocialEmp = shortfall
-      socialEmp -= shortfall
-      netPay = minWage
-      minWageApplied = shortfall
-    } else if (shortfall <= socialEmp + housingEmp) {
-      // 递延全部社保 + 部分公积金
-      deferredSocialEmp = socialEmp
-      deferredHousingEmp = shortfall - socialEmp
-      socialEmp = 0
-      housingEmp -= deferredHousingEmp
-      netPay = minWage
-      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
-      deferredSocialEmp = socialEmp
-      deferredHousingEmp = housingEmp
-      const remainingShortfall = shortfall - socialEmp - housingEmp
-      socialEmp = 0
-      housingEmp = 0
-      // 此时 netPay = totalPay - tax - prevDeferredMinWage
-      // 差额 = minWage - (totalPay - tax - prevDeferredMinWage)
-      deferredMinWage = remainingShortfall
-      netPay = minWage
-      minWageApplied = shortfall
+    // 当月累计实发 = 已归档批次实发 + 本批次实发
+    const monthlyCumulativeNetPay = archivedNetPay + netPay
+
+    // 仅当当月累计实发低于最低工资时才触发保护
+    if (monthlyCumulativeNetPay < minWage) {
+      // 需要补齐的金额 = 最低工资 - 当月累计实发
+      // 但本批次最多补齐到本批次实发为正，且不超过 minWage - archivedNetPay
+      const targetNetPay = Math.max(0, minWage - archivedNetPay)
+      const shortfall = targetNetPay - netPay  // 需要补齐的金额（正数表示需要补齐）
+
+      if (shortfall > 0) {
+        // 优先递延社保个人部分（减少当月社保扣款）
+        if (shortfall <= socialEmp) {
+          // 只递延社保就够了
+          deferredSocialEmp = shortfall
+          socialEmp -= shortfall
+          netPay = targetNetPay
+          minWageApplied = shortfall
+        } else if (shortfall <= socialEmp + housingEmp) {
+          // 递延全部社保 + 部分公积金
+          deferredSocialEmp = socialEmp
+          deferredHousingEmp = shortfall - socialEmp
+          socialEmp = 0
+          housingEmp -= deferredHousingEmp
+          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
+          deferredSocialEmp = socialEmp
+          deferredHousingEmp = housingEmp
+          const remainingShortfall = shortfall - socialEmp - housingEmp
+          socialEmp = 0
+          housingEmp = 0
+          deferredMinWage = remainingShortfall
+          netPay = targetNetPay
+          minWageApplied = shortfall
+        }
+      }
     }
   }