feat: 급여 관리 API 구현 (Phase 2: 3.2)

- 마이그레이션: payrolls, payroll_settings 테이블 생성 - 모델: Payroll (상태관리 draft→confirmed→paid), PayrollSetting - 서비스: PayrollService (4대보험 계산, 급여명세서) - 컨트롤러: PayrollController + FormRequest 5개 - API 엔드포인트 13개: - 급여 CRUD + confirm/pay/payslip - 일괄 계산/확정 (calculate, bulk-confirm) - 설정 관리 (settings/payroll) - Swagger 문서: PayrollApi.php - i18n: error.php, message.php, validation.php 키 추가
2025-12-18 10:56:16 +09:00
parent b43796a558
commit 7089dd1e46
16 changed files with 2350 additions and 0 deletions
--- a/database/migrations/2025_12_18_100001_create_payrolls_table.php
+++ b/database/migrations/2025_12_18_100001_create_payrolls_table.php
@@ -0,0 +1,71 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('payrolls', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->onDelete('cascade')->comment('테넌트 ID');
+            $table->foreignId('user_id')->constrained()->onDelete('cascade')->comment('사용자 ID');
+            $table->unsignedSmallInteger('pay_year')->comment('급여 연도');
+            $table->unsignedTinyInteger('pay_month')->comment('급여 월 (1-12)');
+
+            // 지급 항목
+            $table->decimal('base_salary', 15, 2)->default(0)->comment('기본급');
+            $table->decimal('overtime_pay', 15, 2)->default(0)->comment('연장근로수당');
+            $table->decimal('bonus', 15, 2)->default(0)->comment('상여금');
+            $table->json('allowances')->nullable()->comment('수당 상세 [{name, amount}]');
+            $table->decimal('gross_salary', 15, 2)->default(0)->comment('총지급액');
+
+            // 공제 항목
+            $table->decimal('income_tax', 15, 2)->default(0)->comment('소득세');
+            $table->decimal('resident_tax', 15, 2)->default(0)->comment('주민세');
+            $table->decimal('health_insurance', 15, 2)->default(0)->comment('건강보험');
+            $table->decimal('pension', 15, 2)->default(0)->comment('국민연금');
+            $table->decimal('employment_insurance', 15, 2)->default(0)->comment('고용보험');
+            $table->json('deductions')->nullable()->comment('공제 상세 [{name, amount}]');
+            $table->decimal('total_deductions', 15, 2)->default(0)->comment('총공제액');
+
+            // 실수령액
+            $table->decimal('net_salary', 15, 2)->default(0)->comment('실수령액');
+
+            // 상태 관리
+            $table->string('status', 20)->default('draft')->comment('상태: draft/confirmed/paid');
+            $table->timestamp('confirmed_at')->nullable()->comment('확정일시');
+            $table->foreignId('confirmed_by')->nullable()->constrained('users')->nullOnDelete()->comment('확정자');
+            $table->timestamp('paid_at')->nullable()->comment('지급일시');
+            $table->foreignId('withdrawal_id')->nullable()->comment('출금 연결 ID');
+
+            // 비고
+            $table->text('note')->nullable()->comment('비고');
+
+            // 감사 컬럼
+            $table->foreignId('created_by')->nullable()->constrained('users')->nullOnDelete()->comment('생성자');
+            $table->foreignId('updated_by')->nullable()->constrained('users')->nullOnDelete()->comment('수정자');
+            $table->foreignId('deleted_by')->nullable()->constrained('users')->nullOnDelete()->comment('삭제자');
+            $table->softDeletes();
+            $table->timestamps();
+
+            // 인덱스
+            $table->unique(['tenant_id', 'user_id', 'pay_year', 'pay_month'], 'uk_tenant_user_month');
+            $table->index(['tenant_id', 'pay_year', 'pay_month'], 'idx_tenant_month');
+            $table->index(['tenant_id', 'status'], 'idx_tenant_status');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payrolls');
+    }
+};
--- a/database/migrations/2025_12_18_100002_create_payroll_settings_table.php
+++ b/database/migrations/2025_12_18_100002_create_payroll_settings_table.php
@@ -0,0 +1,53 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('payroll_settings', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->unique()->constrained()->onDelete('cascade')->comment('테넌트 ID');
+
+            // 세율 설정 (%)
+            $table->decimal('income_tax_rate', 5, 2)->default(0)->comment('소득세율 (%)');
+            $table->decimal('resident_tax_rate', 5, 2)->default(10)->comment('주민세율 (소득세의 %)');
+
+            // 4대보험 요율 (%)
+            $table->decimal('health_insurance_rate', 5, 3)->default(3.545)->comment('건강보험료율 (%)');
+            $table->decimal('long_term_care_rate', 5, 3)->default(0.9082)->comment('장기요양보험료율 (건강보험의 %)');
+            $table->decimal('pension_rate', 5, 3)->default(4.5)->comment('국민연금 요율 (%)');
+            $table->decimal('employment_insurance_rate', 5, 3)->default(0.9)->comment('고용보험 요율 (%)');
+
+            // 기준금액
+            $table->decimal('pension_max_salary', 15, 2)->default(5900000)->comment('국민연금 기준소득월액 상한');
+            $table->decimal('pension_min_salary', 15, 2)->default(370000)->comment('국민연금 기준소득월액 하한');
+
+            // 기타 설정
+            $table->unsignedTinyInteger('pay_day')->default(25)->comment('급여 지급일');
+            $table->boolean('auto_calculate')->default(false)->comment('자동 계산 여부');
+
+            // 수당 설정
+            $table->json('allowance_types')->nullable()->comment('수당 유형 [{code, name, is_taxable}]');
+
+            // 공제 설정
+            $table->json('deduction_types')->nullable()->comment('공제 유형 [{code, name}]');
+
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payroll_settings');
+    }
+};