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>
2026-08-16 14:15:39 +08:00
parent fe427ef13f
commit ea2dfe3b4b
6 changed files with 221 additions and 14 deletions
@@ -201,7 +201,7 @@ export async function calcBatchEntry(
  month: string,
  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 },
  batchType: string = 'REGULAR',
-  options?: { skipSocial?: boolean; overrideSocial?: { socialEmp?: number; socialOrg?: number; housingEmp?: number; housingOrg?: number } },
+  options?: { skipSocial?: boolean; overrideSocial?: { socialEmp?: number; socialOrg?: number; housingEmp?: number; housingOrg?: number }; prevDeferred?: { socialEmp?: number; housingEmp?: number; minWage?: number } },
 ) {
  const employee = await prisma.employee.findFirst({ where: { id: employeeId, orgId } })
  if (!employee) throw { code: 'NOT_FOUND', message: '员工不存在' }
@@ -274,9 +274,15 @@ export async function calcBatchEntry(
    socialOrg = Math.max(0, fullSocialOrg - deductedSocialOrg)
    housingEmp = Math.max(0, fullHousingEmp - deductedHousingEmp)
    housingOrg = Math.max(0, fullHousingOrg - deductedHousingOrg)
+
+    // 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) {
+      socialEmp += options.prevDeferred.socialEmp || 0
+      housingEmp += options.prevDeferred.housingEmp || 0
+    }
  }

-  // 保存系统计算值（覆盖前）
+  // 保存系统计算值（覆盖前，含递延）
  const systemSocialEmp = socialEmp
  const systemSocialOrg = socialOrg
  const systemHousingEmp = housingEmp
@@ -366,7 +372,58 @@ export async function calcBatchEntry(
    }
  }

-  const netPay = totalPay - socialEmp - housingEmp - tax
+  // ── 最低工资保护 + 递延扣款逻辑 ──
+  // 读取最低工资标准（从年度标准或旧配置表）
+  let minWage = 0
+  if (socialConfig && (socialConfig as any).minWage) {
+    minWage = (socialConfig as any).minWage
+  }
+
+  // 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
+
+  // 递延金额（本批次扣不动、递延到次月的部分）
+  let deferredSocialEmp = 0
+  let deferredHousingEmp = 0
+  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
+
+    // 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
+    }
+  }

  return {
    socialEmp: Math.round(socialEmp * 100) / 100,
@@ -381,6 +438,15 @@ export async function calcBatchEntry(
    taxBreakdown,
    totalPay: Math.round(totalPay * 100) / 100,
    netPay: Math.round(netPay * 100) / 100,
+    // 最低工资保护 + 递延信息
+    minWage,
+    minWageApplied: Math.round(minWageApplied * 100) / 100,
+    deferredSocialEmp: Math.round(deferredSocialEmp * 100) / 100,
+    deferredHousingEmp: Math.round(deferredHousingEmp * 100) / 100,
+    deferredMinWage: Math.round(deferredMinWage * 100) / 100,
+    prevDeferredSocialEmp: options?.prevDeferred?.socialEmp || 0,
+    prevDeferredHousingEmp: options?.prevDeferred?.housingEmp || 0,
+    prevDeferredMinWage,
  }
 }

@@ -800,6 +866,57 @@ export async function prePayrollCheck(orgId: string, batchId: string): Promise<P
    }
  }

+  // 11. 实发工资低于最低工资标准（剔除加班费后比较）
+  for (const entry of entries) {
+    const minWage = (entry as any).minWage || 0
+    if (minWage > 0 && batch.type !== 'BONUS' && batch.type !== 'SEVERANCE') {
+      // 最低工资剔除项：加班费、高温/夜班津贴等不计入
+      const comparablePay = entry.totalPay - entry.overtimePay
+      if (comparablePay < minWage && entry.netPay < minWage) {
+        const applied = (entry as any).minWageApplied || 0
+        if (applied > 0) {
+          // 已触发最低工资保护，检查递延情况
+          const deferredTotal = ((entry as any).deferredSocialEmp || 0) + ((entry as any).deferredHousingEmp || 0) + ((entry as any).deferredMinWage || 0)
+          checks.push({
+            code: 'MIN_WAGE_DEFERRED',
+            name: '最低工资保护已触发（递延扣款）',
+            status: 'WARNING',
+            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 ¥${deferredTotal} 将在次月补扣`,
+            employeeId: entry.employeeId,
+            employeeName: entry.employee.name,
+            detail: { comparablePay, minWage, applied, deferredTotal },
+          })
+        } else {
+          checks.push({
+            code: 'BELOW_MIN_WAGE',
+            name: '实发低于最低工资标准',
+            status: 'FAIL',
+            message: `${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`,
+            employeeId: entry.employeeId,
+            employeeName: entry.employee.name,
+            detail: { netPay: entry.netPay, minWage, comparablePay },
+          })
+        }
+      }
+    }
+  }
+
+  // 12. 上月递延扣款待补扣
+  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