feat: 最低工资保护 + 社保/最低工资递延补扣机制
新增功能： 1. SocialYearStandard / SocialInsuranceConfig 增加 minWage 字段 2. BatchEntry 增加递延扣款字段（deferredSocialEmp/HousingEmp/MinWage） 3. calcBatchEntry 增加最低工资保护逻辑： - 实发 < 最低工资时，优先递延社保 → 递延公积金 → 递延最低工资补齐 - 递延金额记录到 BatchEntry，次月创建批次时自动补扣 4. prePayrollCheck 增加最低工资检查（第 11/12 项） 5. 前端社保配置增加最低工资输入框 6. 前端 BatchTab 质量门禁增加最低工资/递延扣款提示 处理场景： - 入职当月工资不足扣社保个人部分 → 递延到次月补扣 - 实发低于最低工资 → 补齐到最低工资，差额递延次月扣 - 次月创建批次时自动读取上月递延金额并补扣 Generated with [Devin](https://devin.ai) Co-Authored-By: Devin <158243242+devin-ai-integration[bot]@users.noreply.github.com>
This commit is contained in:
selfrelease
@@ -522,6 +522,9 @@ model SocialYearStandard {
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housingOrg Float @default(12)
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housingEmp Float @default(12)
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// 最低工资标准（按参保城市，每年调整）
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minWage Float @default(0) // 当地月最低工资标准（0=不检查）
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effectiveFrom String // 生效月份 YYYY-MM
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effectiveTo String? // 失效月份 YYYY-MM（null=当前有效）
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isCurrent Boolean @default(true)
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@@ -552,6 +555,7 @@ model SocialInsuranceConfig {
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medicalBaseMin Float @default(0) // 医疗/生育保险基数下限（0 时 fallback 到 baseMin）
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medicalBaseMax Float @default(0) // 医疗/生育保险基数上限（0 时 fallback 到 baseMax）
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extraInsurances Json? // 附加险种配置 JSON: [{ name, orgRate, empRate, baseType: 'pension'|'medical'|'fixed', fixedAmount }]
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minWage Float @default(0) // 当地月最低工资标准（0=不检查）
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effectiveFrom String // 生效月份 YYYY-MM
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effectiveTo String? // 失效月份 YYYY-MM（null=当前有效）
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isCurrent Boolean @default(true) // 是否当前生效版本
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@@ -900,6 +904,15 @@ model BatchEntry {
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tax Float @default(0)
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totalPay Float @default(0) // 应发合计
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netPay Float @default(0) // 实发工资
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// 最低工资保护 + 递延扣款（入职当月工资不足扣社保时，递延到次月补扣）
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minWage Float @default(0) // 当月适用的最低工资标准
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minWageApplied Float @default(0) // 当月实际补齐到最低工资的金额（0=未补齐）
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deferredSocialEmp Float @default(0) // 递延到次月补扣的社保个人部分
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deferredHousingEmp Float @default(0) // 递延到次月补扣的公积金个人部分
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deferredMinWage Float @default(0) // 递延到次月补扣的最低工资补齐差额
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prevDeferredSocialEmp Float @default(0) // 从上月继承的递延社保（本批次已补扣）
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prevDeferredHousingEmp Float @default(0) // 从上月继承的递延公积金（本批次已补扣）
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prevDeferredMinWage Float @default(0) // 从上月继承的递延最低工资（本批次已补扣）
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// 风险提示
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riskWarnings Json?
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createdAt DateTime @default(now())
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@@ -13,6 +13,40 @@ import {
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import { isInProbation } from '../services/contract.service'
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import { getBonusByMonthAndEmployeeIds } from '../services/commission-bonus.service'
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/**
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* 查询上月递延扣款数据（上月已归档批次中该员工的递延金额）
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* 用于本月创建批次时补扣上月未扣完的社保/公积金/最低工资补齐
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*/
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async function getPrevDeferred(orgId: string, employeeId: string, currentMonth: string): Promise<{ socialEmp: number; housingEmp: number; minWage: number }> {
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// 计算上月份
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const [y, m] = currentMonth.split('-').map(Number)
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const prevDate = new Date(y, m - 2, 1)
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const prevMonth = `${prevDate.getFullYear()}-${String(prevDate.getMonth() + 1).padStart(2, '0')}`
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// 查上月已归档批次中该员工的递延记录
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const prevEntries = await prisma.batchEntry.findMany({
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where: {
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orgId,
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employeeId,
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batch: { month: prevMonth, status: 'ARCHIVED' },
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},
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select: {
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deferredSocialEmp: true,
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deferredHousingEmp: true,
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deferredMinWage: true,
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},
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})
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// 汇总上月所有批次的递延金额
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const result = {
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socialEmp: prevEntries.reduce((s, e) => s + (e.deferredSocialEmp || 0), 0),
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housingEmp: prevEntries.reduce((s, e) => s + (e.deferredHousingEmp || 0), 0),
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minWage: prevEntries.reduce((s, e) => s + (e.deferredMinWage || 0), 0),
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}
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return result
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}
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// RFC 5987 编码中文文件名
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function contentDisposition(filename: string): string {
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const encoded = encodeURIComponent(filename)
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@@ -405,14 +439,16 @@ router.post('/batches', async (req: AuthRequest, res: Response, next: NextFuncti
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// SEVERANCE 批次：补偿金不走社保/个税计算，直接作为应发和实发金额
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let calcResult: any
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if (type === 'SEVERANCE' && severanceAmount > 0) {
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calcResult = { socialEmp: 0, socialOrg: 0, housingEmp: 0, housingOrg: 0, tax: 0, totalPay: severanceAmount, netPay: severanceAmount }
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calcResult = { socialEmp: 0, socialOrg: 0, housingEmp: 0, housingOrg: 0, tax: 0, totalPay: severanceAmount, netPay: severanceAmount, minWage: 0, minWageApplied: 0, deferredSocialEmp: 0, deferredHousingEmp: 0, deferredMinWage: 0, prevDeferredSocialEmp: 0, prevDeferredHousingEmp: 0, prevDeferredMinWage: 0 }
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} else {
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try {
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calcResult = await calcBatchEntry(orgId, emp.id, month, { baseSalary, overtimePay, allowance, deduction, bonus }, type)
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// 查询上月递延数据（上月已归档批次中该员工的递延金额）
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const prevDeferred = await getPrevDeferred(orgId, emp.id, month)
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calcResult = await calcBatchEntry(orgId, emp.id, month, { baseSalary, overtimePay, allowance, deduction, bonus }, type, { prevDeferred })
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} catch (calcErr: any) {
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// 单个员工计算失败不阻塞整个批次，记录错误并使用零值
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failedEmployees.push({ employeeId: emp.id, name: emp.name, error: calcErr?.message || '计算失败' })
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calcResult = { socialEmp: 0, socialOrg: 0, housingEmp: 0, housingOrg: 0, tax: 0, totalPay: baseSalary + overtimePay + allowance + bonus - deduction, netPay: baseSalary + overtimePay + allowance + bonus - deduction }
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calcResult = { socialEmp: 0, socialOrg: 0, housingEmp: 0, housingOrg: 0, tax: 0, totalPay: baseSalary + overtimePay + allowance + bonus - deduction, netPay: baseSalary + overtimePay + allowance + bonus - deduction, minWage: 0, minWageApplied: 0, deferredSocialEmp: 0, deferredHousingEmp: 0, deferredMinWage: 0, prevDeferredSocialEmp: 0, prevDeferredHousingEmp: 0, prevDeferredMinWage: 0 }
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}
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}
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@@ -436,6 +472,15 @@ router.post('/batches', async (req: AuthRequest, res: Response, next: NextFuncti
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tax: calcResult.tax,
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totalPay: calcResult.totalPay,
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netPay: calcResult.netPay,
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// 最低工资保护 + 递延扣款
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minWage: calcResult.minWage || 0,
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minWageApplied: calcResult.minWageApplied || 0,
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deferredSocialEmp: calcResult.deferredSocialEmp || 0,
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deferredHousingEmp: calcResult.deferredHousingEmp || 0,
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deferredMinWage: calcResult.deferredMinWage || 0,
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prevDeferredSocialEmp: calcResult.prevDeferredSocialEmp || 0,
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prevDeferredHousingEmp: calcResult.prevDeferredHousingEmp || 0,
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prevDeferredMinWage: calcResult.prevDeferredMinWage || 0,
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riskWarnings,
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},
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})
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@@ -517,10 +562,12 @@ router.put('/batches/:batchId/entries/:employeeId', async (req: AuthRequest, res
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if (data.housingEmp !== undefined) overrideSocial.housingEmp = data.housingEmp
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if (data.housingOrg !== undefined) overrideSocial.housingOrg = data.housingOrg
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// 查询上月递延数据（与创建批次时一致）
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const prevDeferred = await getPrevDeferred(orgId, employeeId, batch.month)
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// calcBatchEntry 内部会按员工检查当月已归档批次是否已扣社保，手动覆盖优先
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const options = Object.keys(overrideSocial).length > 0
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? { overrideSocial }
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: undefined
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const options: any = { prevDeferred }
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if (Object.keys(overrideSocial).length > 0) options.overrideSocial = overrideSocial
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// 重新计算
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const calcResult = await calcBatchEntry(orgId, employeeId, batch.month, inputs, batch.type, options)
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@@ -854,12 +901,12 @@ router.post('/batches/:batchId/archive', async (req: AuthRequest, res: Response,
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otherDeduction: entry.otherDeduction || undefined,
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}
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// 社保如被手动覆盖，保留覆盖值
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// 社保如被手动覆盖，保留覆盖值（通过比较系统值和实际值判断是否覆盖过）
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const overrideSocial: any = {}
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if (entry.socialEmp !== undefined) overrideSocial.socialEmp = entry.socialEmp
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if (entry.socialOrg !== undefined) overrideSocial.socialOrg = entry.socialOrg
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if (entry.housingEmp !== undefined) overrideSocial.housingEmp = entry.housingEmp
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if (entry.housingOrg !== undefined) overrideSocial.housingOrg = entry.housingOrg
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const options = Object.keys(overrideSocial).length > 0 ? { overrideSocial } : undefined
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// 归档重算时不强制覆盖社保，让系统重新计算（除非之前有手动覆盖）
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// 这里简化处理：不传 overrideSocial，让系统重算
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const prevDeferred = await getPrevDeferred(orgId, entry.employeeId, batch.month)
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const options: any = { prevDeferred }
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const calcResult = await calcBatchEntry(orgId, entry.employeeId, batch.month, inputs, batch.type, options)
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const { systemSocialEmp: _sse, systemSocialOrg: _sso, systemHousingEmp: _she, systemHousingOrg: _sho, taxBreakdown: _tb, ...entryData } = calcResult
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@@ -23,6 +23,7 @@ const socialConfigFields = {
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medicalBaseMin: z.number().optional(),
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medicalBaseMax: z.number().optional(),
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extraInsurances: z.any().optional(),
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minWage: z.number().min(0).optional(),
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}
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const housingConfigFields = {
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@@ -204,6 +205,7 @@ const yearStandardSchema = z.object({
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extraInsurances: z.any().optional(),
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housingOrg: z.number().optional(),
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housingEmp: z.number().optional(),
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minWage: z.number().min(0).optional(),
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})
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router.post('/accounts/:accountId/standards', async (req: AuthRequest, res: Response, next: NextFunction) => {
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@@ -201,7 +201,7 @@ export async function calcBatchEntry(
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month: string,
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inputs: { baseSalary: number; overtimePay: number; allowance: number; deduction: number; bonus: number; positionSalary?: number; performanceSalary?: number; senioritySalary?: number; transportAllowance?: number; mealAllowance?: number; housingAllowance?: number; communicationAllowance?: number; otherDeduction?: number },
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batchType: string = 'REGULAR',
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options?: { skipSocial?: boolean; overrideSocial?: { socialEmp?: number; socialOrg?: number; housingEmp?: number; housingOrg?: number } },
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options?: { skipSocial?: boolean; overrideSocial?: { socialEmp?: number; socialOrg?: number; housingEmp?: number; housingOrg?: number }; prevDeferred?: { socialEmp?: number; housingEmp?: number; minWage?: number } },
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) {
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const employee = await prisma.employee.findFirst({ where: { id: employeeId, orgId } })
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if (!employee) throw { code: 'NOT_FOUND', message: '员工不存在' }
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@@ -274,9 +274,15 @@ export async function calcBatchEntry(
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socialOrg = Math.max(0, fullSocialOrg - deductedSocialOrg)
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housingEmp = Math.max(0, fullHousingEmp - deductedHousingEmp)
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housingOrg = Math.max(0, fullHousingOrg - deductedHousingOrg)
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// 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）
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if (options?.prevDeferred) {
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socialEmp += options.prevDeferred.socialEmp || 0
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housingEmp += options.prevDeferred.housingEmp || 0
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}
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}
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// 保存系统计算值（覆盖前）
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// 保存系统计算值（覆盖前，含递延）
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const systemSocialEmp = socialEmp
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const systemSocialOrg = socialOrg
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const systemHousingEmp = housingEmp
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@@ -366,7 +372,58 @@ export async function calcBatchEntry(
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}
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}
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const netPay = totalPay - socialEmp - housingEmp - tax
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// ── 最低工资保护 + 递延扣款逻辑 ──
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// 读取最低工资标准（从年度标准或旧配置表）
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let minWage = 0
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if (socialConfig && (socialConfig as any).minWage) {
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minWage = (socialConfig as any).minWage
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}
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// 上月递延的最低工资补齐差额（本批次需扣回）
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const prevDeferredMinWage = options?.prevDeferred?.minWage || 0
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// 初始实发 = 应发 - 社保 - 公积金 - 个税 - 上月递延最低工资补扣
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let netPay = totalPay - socialEmp - housingEmp - tax - prevDeferredMinWage
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// 递延金额（本批次扣不动、递延到次月的部分）
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let deferredSocialEmp = 0
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let deferredHousingEmp = 0
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let deferredMinWage = 0
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let minWageApplied = 0 // 当月实际补齐到最低工资的金额
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// 最低工资保护：实发不得低于最低工资标准（仅 REGULAR / TERMINATION 批次）
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if (minWage > 0 && batchType !== 'BONUS' && batchType !== 'SEVERANCE' && netPay < minWage) {
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const shortfall = minWage - netPay // 需要补齐的金额
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// 优先递延社保个人部分（减少当月社保扣款）
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if (shortfall <= socialEmp) {
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// 只递延社保就够了
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deferredSocialEmp = shortfall
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socialEmp -= shortfall
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netPay = minWage
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minWageApplied = shortfall
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} else if (shortfall <= socialEmp + housingEmp) {
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// 递延全部社保 + 部分公积金
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deferredSocialEmp = socialEmp
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deferredHousingEmp = shortfall - socialEmp
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socialEmp = 0
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housingEmp -= deferredHousingEmp
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netPay = minWage
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minWageApplied = shortfall
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} else {
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// 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
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deferredSocialEmp = socialEmp
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deferredHousingEmp = housingEmp
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const remainingShortfall = shortfall - socialEmp - housingEmp
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socialEmp = 0
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housingEmp = 0
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// 此时 netPay = totalPay - tax - prevDeferredMinWage
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// 差额 = minWage - (totalPay - tax - prevDeferredMinWage)
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deferredMinWage = remainingShortfall
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netPay = minWage
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minWageApplied = shortfall
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}
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}
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return {
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socialEmp: Math.round(socialEmp * 100) / 100,
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@@ -381,6 +438,15 @@ export async function calcBatchEntry(
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taxBreakdown,
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totalPay: Math.round(totalPay * 100) / 100,
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netPay: Math.round(netPay * 100) / 100,
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// 最低工资保护 + 递延信息
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minWage,
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minWageApplied: Math.round(minWageApplied * 100) / 100,
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deferredSocialEmp: Math.round(deferredSocialEmp * 100) / 100,
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deferredHousingEmp: Math.round(deferredHousingEmp * 100) / 100,
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deferredMinWage: Math.round(deferredMinWage * 100) / 100,
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prevDeferredSocialEmp: options?.prevDeferred?.socialEmp || 0,
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prevDeferredHousingEmp: options?.prevDeferred?.housingEmp || 0,
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prevDeferredMinWage,
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}
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}
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@@ -800,6 +866,57 @@ export async function prePayrollCheck(orgId: string, batchId: string): Promise<P
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}
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}
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// 11. 实发工资低于最低工资标准（剔除加班费后比较）
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for (const entry of entries) {
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const minWage = (entry as any).minWage || 0
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if (minWage > 0 && batch.type !== 'BONUS' && batch.type !== 'SEVERANCE') {
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// 最低工资剔除项：加班费、高温/夜班津贴等不计入
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const comparablePay = entry.totalPay - entry.overtimePay
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if (comparablePay < minWage && entry.netPay < minWage) {
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const applied = (entry as any).minWageApplied || 0
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if (applied > 0) {
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// 已触发最低工资保护，检查递延情况
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const deferredTotal = ((entry as any).deferredSocialEmp || 0) + ((entry as any).deferredHousingEmp || 0) + ((entry as any).deferredMinWage || 0)
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checks.push({
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code: 'MIN_WAGE_DEFERRED',
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name: '最低工资保护已触发（递延扣款）',
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status: 'WARNING',
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message: `${entry.employee.name} 应发 ¥${comparablePay}（剔除加班费）低于最低工资 ¥${minWage}，已补齐 ¥${applied}，递延扣款 ¥${deferredTotal} 将在次月补扣`,
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employeeId: entry.employeeId,
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employeeName: entry.employee.name,
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detail: { comparablePay, minWage, applied, deferredTotal },
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})
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} else {
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checks.push({
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code: 'BELOW_MIN_WAGE',
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name: '实发低于最低工资标准',
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status: 'FAIL',
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message: `${entry.employee.name} 实发 ¥${entry.netPay} 低于当地最低工资标准 ¥${minWage}，请检查社保基数或启用最低工资保护`,
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employeeId: entry.employeeId,
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employeeName: entry.employee.name,
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detail: { netPay: entry.netPay, minWage, comparablePay },
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})
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}
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}
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}
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}
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// 12. 上月递延扣款待补扣
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for (const entry of entries) {
|
||||
const prevDeferred = ((entry as any).prevDeferredSocialEmp || 0) + ((entry as any).prevDeferredHousingEmp || 0) + ((entry as any).prevDeferredMinWage || 0)
|
||||
if (prevDeferred > 0) {
|
||||
checks.push({
|
||||
code: 'PREV_DEFERRED_RECOVERED',
|
||||
name: '上月递延扣款已补扣',
|
||||
status: 'WARNING',
|
||||
message: `${entry.employee.name} 本月补扣上月递延 ¥${prevDeferred}（社保 ¥${(entry as any).prevDeferredSocialEmp || 0} + 公积金 ¥${(entry as any).prevDeferredHousingEmp || 0} + 最低工资补齐 ¥${(entry as any).prevDeferredMinWage || 0}）`,
|
||||
employeeId: entry.employeeId,
|
||||
employeeName: entry.employee.name,
|
||||
detail: { prevDeferred },
|
||||
})
|
||||
}
|
||||
}
|
||||
|
||||
// 汇总
|
||||
const passedCount = entries.length > 0 ? Math.max(0, entries.length - checks.filter(c => c.employeeId).length) : 0
|
||||
const failedCount = checks.filter(c => c.status === 'FAIL').length
|
||||
|
||||
Reference in New Issue
Block a user