feat: 薪资表格增加最低工资保护和递延扣款的可视化提示

1. 实发列：最低工资保护触发时显示橙色 + ★标记 + tooltip
2. 新增「递延扣款」列：显示递延金额（橙色）或补扣金额（蓝色）
3. 风险列：最低工资保护触发时显示橙色警告图标 + tooltip
4. 工作流步骤从4步改为3步（编辑薪资→归档锁定→发布工资条）

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

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

frontend/src/pages/money/BatchTab.tsx

@@ -948,8 +948,7 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
       <Card className="p-4">
         <Stepper
           steps={[
-            { key: 'edit', title: '编辑薪资', description: '填写/导入工资数据', status: isArchived ? 'complete' : 'current' },
-            { key: 'review', title: '核对汇总', description: '检查应发/个税/实发', status: isArchived ? 'complete' : 'pending' },
+            { key: 'edit', title: '编辑薪资', description: '填写/导入/核对工资数据', status: isArchived ? 'complete' : 'current' },
             { key: 'archive', title: '归档锁定', description: '归档后不可编辑', status: isArchived ? 'complete' : 'pending' },
             { key: 'publish', title: '发布工资条', description: '员工端可见', status: batch.payslipPublished ? 'complete' : 'pending' },
           ] as Step[]}
@@ -1086,6 +1085,7 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
                 <th className="py-2 px-2 text-right">公积金(个人)</th>
                 <th className="py-2 px-2 text-right text-gray-500">个税</th>
                 <th className="py-2 px-2 text-right text-gray-500">实发</th>
+                <th className="py-2 px-2 text-right text-gray-500">递延扣款</th>
                 <th className="py-2 px-2">风险</th>
                 {!isArchived && <th className="py-2 px-2">操作</th>}
               </tr>
@@ -1110,12 +1110,34 @@ function BatchDetail({ batchId, onBack }: { batchId: string; onBack: () => void
                   {renderCell(entry, 'socialEmp')}
                   {renderCell(entry, 'housingEmp')}
                   <td className="py-2 px-2 text-right text-gray-500 cursor-pointer hover:text-primary hover:underline" onClick={() => handleTaxDetailClick(entry.employeeId, entry.employee.name)} title="点击查看个税计算明细">{fmt(entry.tax)}</td>
-                  <td className="py-2 px-2 text-right font-bold text-safe">{fmt(entry.netPay)}</td>
+                  {/* 实发：最低工资保护触发时高亮显示 */}
+                  <td className={`py-2 px-2 text-right font-bold ${(entry.minWageApplied || 0) > 0 ? 'text-amber-600' : 'text-safe'}`} title={(entry.minWageApplied || 0) > 0 ? `最低工资保护：补齐 ¥${entry.minWageApplied}，递延扣款 ¥${(entry.deferredSocialEmp || 0) + (entry.deferredHousingEmp || 0) + (entry.deferredMinWage || 0)} 将在次月补扣` : ''}>
+                    {fmt(entry.netPay)}
+                    {(entry.minWageApplied || 0) > 0 && <span className="text-xs text-amber-500 ml-1">★</span>}
+                  </td>
+                  {/* 递延扣款明细 */}
+                  <td className="py-2 px-2 text-right text-xs">
+                    {(() => {
+                      const deferred = (entry.deferredSocialEmp || 0) + (entry.deferredHousingEmp || 0) + (entry.deferredMinWage || 0)
+                      const prevDeferred = (entry.prevDeferredSocialEmp || 0) + (entry.prevDeferredHousingEmp || 0) + (entry.prevDeferredMinWage || 0)
+                      if (deferred > 0) {
+                        return <span className="text-amber-600 cursor-help" title={`递延到次月：社保 ¥${entry.deferredSocialEmp || 0} + 公积金 ¥${entry.deferredHousingEmp || 0} + 最低工资补齐 ¥${entry.deferredMinWage || 0}`}>递延 ¥{fmt(deferred)}</span>
+                      }
+                      if (prevDeferred > 0) {
+                        return <span className="text-blue-600 cursor-help" title={`本月补扣上月递延：社保 ¥${entry.prevDeferredSocialEmp || 0} + 公积金 ¥${entry.prevDeferredHousingEmp || 0} + 最低工资补齐 ¥${entry.prevDeferredMinWage || 0}`}>补扣 ¥{fmt(prevDeferred)}</span>
+                      }
+                      return <span className="text-gray-300">—</span>
+                    })()}
+                  </td>
                   <td className="py-2 px-2">
                     {entry.riskWarnings && entry.riskWarnings.length > 0 ? (
                       <span className="text-danger cursor-help" title={entry.riskWarnings.join('\n')}>
                         <AlertTriangle className="w-4 h-4" />
                       </span>
+                    ) : (entry.minWageApplied || 0) > 0 ? (
+                      <span className="text-amber-500 cursor-help" title={`最低工资保护已触发：实发补齐到 ¥${entry.minWage}，递延 ¥${(entry.deferredSocialEmp || 0) + (entry.deferredHousingEmp || 0) + (entry.deferredMinWage || 0)} 次月补扣`}>
+                        <AlertTriangle className="w-4 h-4" />
+                      </span>
                     ) : (
                       <span className="text-gray-300">—</span>
                     )}