diff --git a/app/Http/Controllers/Api/V1/PayrollController.php b/app/Http/Controllers/Api/V1/PayrollController.php
index 4c8af6f8..e1197dfa 100644
--- a/app/Http/Controllers/Api/V1/PayrollController.php
+++ b/app/Http/Controllers/Api/V1/PayrollController.php
@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Payroll\BulkGeneratePayrollRequest;
 use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
+use App\Http\Requests\V1\Payroll\CopyFromPreviousPayrollRequest;
 use App\Http\Requests\V1\Payroll\PayPayrollRequest;
 use App\Http\Requests\V1\Payroll\StorePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
@@ -28,6 +30,7 @@ public function index(Request $request)
             'month',
             'user_id',
             'status',
+            'department_id',
             'search',
             'sort_by',
             'sort_dir',
@@ -103,6 +106,16 @@ public function confirm(int $id)
         return ApiResponse::success($payroll, __('message.payroll.confirmed'));
     }
 
+    /**
+     * 급여 확정 취소
+     */
+    public function unconfirm(int $id)
+    {
+        $payroll = $this->service->unconfirm($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unconfirmed'));
+    }
+
     /**
      * 급여 지급 처리
      */
@@ -113,6 +126,16 @@ public function pay(int $id, PayPayrollRequest $request)
         return ApiResponse::success($payroll, __('message.payroll.paid'));
     }
 
+    /**
+     * 급여 지급 취소 (슈퍼관리자)
+     */
+    public function unpay(int $id)
+    {
+        $payroll = $this->service->unpay($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unpaid'));
+    }
+
     /**
      * 일괄 확정
      */
@@ -127,13 +150,29 @@ public function bulkConfirm(Request $request)
     }
 
     /**
-     * 급여명세서 조회
+     * 재직사원 일괄 생성
      */
-    public function payslip(int $id)
+    public function bulkGenerate(BulkGeneratePayrollRequest $request)
     {
-        $payslip = $this->service->payslip($id);
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
 
-        return ApiResponse::success($payslip, __('message.fetched'));
+        $result = $this->service->bulkGenerate($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.bulk_generated'));
+    }
+
+    /**
+     * 전월 급여 복사
+     */
+    public function copyFromPrevious(CopyFromPreviousPayrollRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+
+        $result = $this->service->copyFromPreviousMonth($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.copied'));
     }
 
     /**
@@ -150,6 +189,35 @@ public function calculate(CalculatePayrollRequest $request)
         return ApiResponse::success($payrolls, __('message.payroll.calculated'));
     }
 
+    /**
+     * 급여 계산 미리보기
+     */
+    public function calculatePreview(Request $request)
+    {
+        $data = $request->only([
+            'user_id',
+            'base_salary',
+            'overtime_pay',
+            'bonus',
+            'allowances',
+            'deductions',
+        ]);
+
+        $result = $this->service->calculatePreview($data);
+
+        return ApiResponse::success($result, __('message.calculated'));
+    }
+
+    /**
+     * 급여명세서 조회
+     */
+    public function payslip(int $id)
+    {
+        $payslip = $this->service->payslip($id);
+
+        return ApiResponse::success($payslip, __('message.fetched'));
+    }
+
     /**
      * 급여 설정 조회
      */
diff --git a/app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php b/app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php
new file mode 100644
index 00000000..103ca07d
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BulkGeneratePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php b/app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php
new file mode 100644
index 00000000..c88a89e4
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CopyFromPreviousPayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/StorePayrollRequest.php b/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
index b416dcae..35f6e931 100644
--- a/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
+++ b/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            'family_count' => ['nullable', 'integer', 'min:1', 'max:11'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }
diff --git a/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php b/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
index 6eefc3d3..413dfaf7 100644
--- a/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
+++ b/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            '_is_super_admin' => ['nullable', 'boolean'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }
diff --git a/app/Models/Tenants/IncomeTaxBracket.php b/app/Models/Tenants/IncomeTaxBracket.php
new file mode 100644
index 00000000..973cd17c
--- /dev/null
+++ b/app/Models/Tenants/IncomeTaxBracket.php
@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+
+class IncomeTaxBracket extends Model
+{
+    protected $table = 'income_tax_brackets';
+
+    protected $fillable = [
+        'tax_year',
+        'salary_from',
+        'salary_to',
+        'family_count',
+        'tax_amount',
+    ];
+
+    protected $casts = [
+        'tax_year' => 'integer',
+        'salary_from' => 'integer',
+        'salary_to' => 'integer',
+        'family_count' => 'integer',
+        'tax_amount' => 'integer',
+    ];
+
+    public function scopeForYear(Builder $query, int $year): Builder
+    {
+        return $query->where('tax_year', $year);
+    }
+
+    public function scopeForSalaryRange(Builder $query, int $salaryThousand): Builder
+    {
+        return $query->where('salary_from', '<=', $salaryThousand)
+            ->where(function ($q) use ($salaryThousand) {
+                $q->where('salary_to', '>', $salaryThousand)
+                    ->orWhere(function ($q2) use ($salaryThousand) {
+                        $q2->whereColumn('salary_from', 'salary_to')
+                            ->where('salary_from', $salaryThousand);
+                    });
+            });
+    }
+
+    public function scopeForFamilyCount(Builder $query, int $count): Builder
+    {
+        return $query->where('family_count', $count);
+    }
+
+    /**
+     * 간이세액표에서 세액 조회
+     */
+    public static function lookupTax(int $year, int $salaryThousand, int $familyCount): int
+    {
+        $familyCount = max(1, min(11, $familyCount));
+
+        $bracket = static::forYear($year)
+            ->forSalaryRange($salaryThousand)
+            ->forFamilyCount($familyCount)
+            ->first();
+
+        return $bracket ? $bracket->tax_amount : 0;
+    }
+}
diff --git a/app/Models/Tenants/Payroll.php b/app/Models/Tenants/Payroll.php
index da12f95f..a3e36824 100644
--- a/app/Models/Tenants/Payroll.php
+++ b/app/Models/Tenants/Payroll.php
@@ -49,17 +49,19 @@ class Payroll extends Model
     protected $casts = [
         'allowances' => 'array',
         'deductions' => 'array',
-        'base_salary' => 'decimal:2',
-        'overtime_pay' => 'decimal:2',
-        'bonus' => 'decimal:2',
-        'gross_salary' => 'decimal:2',
-        'income_tax' => 'decimal:2',
-        'resident_tax' => 'decimal:2',
-        'health_insurance' => 'decimal:2',
-        'pension' => 'decimal:2',
-        'employment_insurance' => 'decimal:2',
-        'total_deductions' => 'decimal:2',
-        'net_salary' => 'decimal:2',
+        'options' => 'array',
+        'base_salary' => 'decimal:0',
+        'overtime_pay' => 'decimal:0',
+        'bonus' => 'decimal:0',
+        'gross_salary' => 'decimal:0',
+        'income_tax' => 'decimal:0',
+        'resident_tax' => 'decimal:0',
+        'health_insurance' => 'decimal:0',
+        'long_term_care' => 'decimal:0',
+        'pension' => 'decimal:0',
+        'employment_insurance' => 'decimal:0',
+        'total_deductions' => 'decimal:0',
+        'net_salary' => 'decimal:0',
         'confirmed_at' => 'datetime',
         'paid_at' => 'datetime',
         'pay_year' => 'integer',
@@ -79,9 +81,11 @@ class Payroll extends Model
         'income_tax',
         'resident_tax',
         'health_insurance',
+        'long_term_care',
         'pension',
         'employment_insurance',
         'deductions',
+        'options',
         'total_deductions',
         'net_salary',
         'status',
@@ -104,6 +108,7 @@ class Payroll extends Model
         'income_tax' => 0,
         'resident_tax' => 0,
         'health_insurance' => 0,
+        'long_term_care' => 0,
         'pension' => 0,
         'employment_insurance' => 0,
         'total_deductions' => 0,
@@ -227,13 +232,33 @@ public function scopeForUser($query, int $userId)
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (작성중 상태만)
+     * 수정 가능 여부 (작성중, 슈퍼관리자는 모든 상태)
      */
-    public function isEditable(): bool
+    public function isEditable(bool $isSuperAdmin = false): bool
     {
+        if ($isSuperAdmin) {
+            return true;
+        }
+
         return $this->status === self::STATUS_DRAFT;
     }
 
+    /**
+     * 확정 취소 가능 여부
+     */
+    public function isUnconfirmable(): bool
+    {
+        return $this->status === self::STATUS_CONFIRMED;
+    }
+
+    /**
+     * 지급 취소 가능 여부 (슈퍼관리자 전용)
+     */
+    public function isUnpayable(): bool
+    {
+        return $this->status === self::STATUS_PAID;
+    }
+
     /**
      * 확정 가능 여부
      */
@@ -322,6 +347,7 @@ public function calculateTotalDeductions(): float
         return $this->income_tax
             + $this->resident_tax
             + $this->health_insurance
+            + $this->long_term_care
             + $this->pension
             + $this->employment_insurance
             + $this->deductions_total;
diff --git a/app/Services/PayrollService.php b/app/Services/PayrollService.php
index ca49c9d1..a4fdb0b8 100644
--- a/app/Services/PayrollService.php
+++ b/app/Services/PayrollService.php
@@ -2,8 +2,10 @@
 
 namespace App\Services;
 
+use App\Models\Tenants\IncomeTaxBracket;
 use App\Models\Tenants\Payroll;
 use App\Models\Tenants\PayrollSetting;
+use App\Models\Tenants\TenantUserProfile;
 use App\Models\Tenants\Withdrawal;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Database\Eloquent\Collection;
@@ -12,13 +14,12 @@
 
 class PayrollService extends Service
 {
+    private const TAX_TABLE_YEAR = 2024;
+
     // =========================================================================
     // 급여 목록/상세
     // =========================================================================
 
-    /**
-     * 급여 목록
-     */
     public function index(array $params): LengthAwarePaginator
     {
         $tenantId = $this->tenantId();
@@ -27,34 +28,30 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'creator:id,name']);
 
-        // 연도 필터
         if (! empty($params['year'])) {
             $query->where('pay_year', $params['year']);
         }
-
-        // 월 필터
         if (! empty($params['month'])) {
             $query->where('pay_month', $params['month']);
         }
-
-        // 사용자 필터
         if (! empty($params['user_id'])) {
             $query->where('user_id', $params['user_id']);
         }
-
-        // 상태 필터
         if (! empty($params['status'])) {
             $query->where('status', $params['status']);
         }
-
-        // 검색 (사용자명)
         if (! empty($params['search'])) {
             $query->whereHas('user', function ($q) use ($params) {
                 $q->where('name', 'like', "%{$params['search']}%");
             });
         }
+        if (! empty($params['department_id'])) {
+            $deptId = $params['department_id'];
+            $query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
+                $q->where('tenant_id', $tenantId)->where('department_id', $deptId);
+            });
+        }
 
-        // 정렬
         $sortBy = $params['sort_by'] ?? 'pay_year';
         $sortDir = $params['sort_dir'] ?? 'desc';
 
@@ -64,14 +61,9 @@ public function index(array $params): LengthAwarePaginator
             $query->orderBy($sortBy, $sortDir);
         }
 
-        $perPage = $params['per_page'] ?? 20;
-
-        return $query->paginate($perPage);
+        return $query->paginate($params['per_page'] ?? 20);
     }
 
-    /**
-     * 특정 연월 급여 요약
-     */
     public function summary(int $year, int $month): array
     {
         $tenantId = $this->tenantId();
@@ -98,27 +90,17 @@ public function summary(int $year, int $month): array
             'draft_count' => (int) $stats->draft_count,
             'confirmed_count' => (int) $stats->confirmed_count,
             'paid_count' => (int) $stats->paid_count,
-            'total_gross' => (float) $stats->total_gross,
-            'total_deductions' => (float) $stats->total_deductions,
-            'total_net' => (float) $stats->total_net,
+            'total_gross' => (int) $stats->total_gross,
+            'total_deductions' => (int) $stats->total_deductions,
+            'total_net' => (int) $stats->total_net,
         ];
     }
 
-    /**
-     * 급여 상세
-     */
     public function show(int $id): Payroll
     {
-        $tenantId = $this->tenantId();
-
         return Payroll::query()
-            ->where('tenant_id', $tenantId)
-            ->with([
-                'user:id,name,email',
-                'confirmer:id,name',
-                'withdrawal',
-                'creator:id,name',
-            ])
+            ->where('tenant_id', $this->tenantId())
+            ->with(['user:id,name,email', 'confirmer:id,name', 'withdrawal', 'creator:id,name'])
             ->findOrFail($id);
     }
 
@@ -126,59 +108,60 @@ public function show(int $id): Payroll
     // 급여 생성/수정/삭제
     // =========================================================================
 
-    /**
-     * 급여 생성
-     */
     public function store(array $data): Payroll
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
-        // 중복 확인
-        $exists = Payroll::query()
-            ->where('tenant_id', $tenantId)
-            ->where('user_id', $data['user_id'])
-            ->where('pay_year', $data['pay_year'])
-            ->where('pay_month', $data['pay_month'])
-            ->exists();
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 중복 확인 (soft-deleted 포함)
+            $existing = Payroll::withTrashed()
+                ->where('tenant_id', $tenantId)
+                ->where('user_id', $data['user_id'])
+                ->where('pay_year', $data['pay_year'])
+                ->where('pay_month', $data['pay_month'])
+                ->first();
 
-        if ($exists) {
-            throw new BadRequestHttpException(__('error.payroll.already_exists'));
-        }
+            if ($existing && ! $existing->trashed()) {
+                throw new BadRequestHttpException(__('error.payroll.already_exists'));
+            }
+            if ($existing && $existing->trashed()) {
+                $existing->forceDelete();
+            }
 
-        // 금액 계산
-        $grossSalary = $this->calculateGross($data);
-        $totalDeductions = $this->calculateDeductions($data);
-        $netSalary = $grossSalary - $totalDeductions;
+            // 자동 계산
+            $settings = PayrollSetting::getOrCreate($tenantId);
+            $familyCount = $data['family_count'] ?? $this->resolveFamilyCount($data['user_id']);
+            $calculated = $this->calculateAmounts($data, $settings, $familyCount);
+            $this->applyDeductionOverrides($calculated, $data['deduction_overrides'] ?? null);
 
-        return Payroll::create([
-            'tenant_id' => $tenantId,
-            'user_id' => $data['user_id'],
-            'pay_year' => $data['pay_year'],
-            'pay_month' => $data['pay_month'],
-            'base_salary' => $data['base_salary'] ?? 0,
-            'overtime_pay' => $data['overtime_pay'] ?? 0,
-            'bonus' => $data['bonus'] ?? 0,
-            'allowances' => $data['allowances'] ?? null,
-            'gross_salary' => $grossSalary,
-            'income_tax' => $data['income_tax'] ?? 0,
-            'resident_tax' => $data['resident_tax'] ?? 0,
-            'health_insurance' => $data['health_insurance'] ?? 0,
-            'pension' => $data['pension'] ?? 0,
-            'employment_insurance' => $data['employment_insurance'] ?? 0,
-            'deductions' => $data['deductions'] ?? null,
-            'total_deductions' => $totalDeductions,
-            'net_salary' => $netSalary,
-            'status' => Payroll::STATUS_DRAFT,
-            'note' => $data['note'] ?? null,
-            'created_by' => $userId,
-            'updated_by' => $userId,
-        ]);
+            return Payroll::create([
+                'tenant_id' => $tenantId,
+                'user_id' => $data['user_id'],
+                'pay_year' => $data['pay_year'],
+                'pay_month' => $data['pay_month'],
+                'base_salary' => $data['base_salary'] ?? 0,
+                'overtime_pay' => $data['overtime_pay'] ?? 0,
+                'bonus' => $data['bonus'] ?? 0,
+                'allowances' => $data['allowances'] ?? null,
+                'gross_salary' => $calculated['gross_salary'],
+                'income_tax' => $calculated['income_tax'],
+                'resident_tax' => $calculated['resident_tax'],
+                'health_insurance' => $calculated['health_insurance'],
+                'long_term_care' => $calculated['long_term_care'],
+                'pension' => $calculated['pension'],
+                'employment_insurance' => $calculated['employment_insurance'],
+                'deductions' => $data['deductions'] ?? null,
+                'total_deductions' => $calculated['total_deductions'],
+                'net_salary' => $calculated['net_salary'],
+                'status' => Payroll::STATUS_DRAFT,
+                'note' => $data['note'] ?? null,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+        });
     }
 
-    /**
-     * 급여 수정
-     */
     public function update(int $id, array $data): Payroll
     {
         $tenantId = $this->tenantId();
@@ -188,11 +171,12 @@ public function update(int $id, array $data): Payroll
             ->where('tenant_id', $tenantId)
             ->findOrFail($id);
 
-        if (! $payroll->isEditable()) {
+        $isSuperAdmin = $data['_is_super_admin'] ?? false;
+        if (! $payroll->isEditable($isSuperAdmin)) {
             throw new BadRequestHttpException(__('error.payroll.not_editable'));
         }
 
-        // 연월 변경 시 중복 확인
+        // 연월/사원 변경 시 중복 확인
         $newYear = $data['pay_year'] ?? $payroll->pay_year;
         $newMonth = $data['pay_month'] ?? $payroll->pay_month;
         $newUserId = $data['user_id'] ?? $payroll->user_id;
@@ -211,41 +195,63 @@ public function update(int $id, array $data): Payroll
             }
         }
 
-        // 금액 업데이트
-        $updateData = array_merge($payroll->toArray(), $data);
-        $grossSalary = $this->calculateGross($updateData);
-        $totalDeductions = $this->calculateDeductions($updateData);
-        $netSalary = $grossSalary - $totalDeductions;
+        // 지급 항목 (신규 입력값 또는 기존값)
+        $baseSalary = (float) ($data['base_salary'] ?? $payroll->base_salary);
+        $overtimePay = (float) ($data['overtime_pay'] ?? $payroll->overtime_pay);
+        $bonus = (float) ($data['bonus'] ?? $payroll->bonus);
+        $allowances = array_key_exists('allowances', $data) ? $data['allowances'] : $payroll->allowances;
+        $deductions = array_key_exists('deductions', $data) ? $data['deductions'] : $payroll->deductions;
 
-        $payroll->fill([
-            'user_id' => $data['user_id'] ?? $payroll->user_id,
-            'pay_year' => $data['pay_year'] ?? $payroll->pay_year,
-            'pay_month' => $data['pay_month'] ?? $payroll->pay_month,
-            'base_salary' => $data['base_salary'] ?? $payroll->base_salary,
-            'overtime_pay' => $data['overtime_pay'] ?? $payroll->overtime_pay,
-            'bonus' => $data['bonus'] ?? $payroll->bonus,
-            'allowances' => $data['allowances'] ?? $payroll->allowances,
+        $allowancesTotal = 0;
+        $allowancesArr = is_string($allowances) ? json_decode($allowances, true) : $allowances;
+        foreach ($allowancesArr ?? [] as $allowance) {
+            $allowancesTotal += (float) ($allowance['amount'] ?? 0);
+        }
+        $grossSalary = (int) ($baseSalary + $overtimePay + $bonus + $allowancesTotal);
+
+        // 공제 항목 (수동 수정값 우선, 없으면 기존값 유지)
+        $overrides = $data['deduction_overrides'] ?? [];
+        $incomeTax = isset($overrides['income_tax']) ? (int) $overrides['income_tax'] : (int) $payroll->income_tax;
+        $residentTax = isset($overrides['resident_tax']) ? (int) $overrides['resident_tax'] : (int) $payroll->resident_tax;
+        $healthInsurance = isset($overrides['health_insurance']) ? (int) $overrides['health_insurance'] : (int) $payroll->health_insurance;
+        $longTermCare = isset($overrides['long_term_care']) ? (int) $overrides['long_term_care'] : (int) $payroll->long_term_care;
+        $pension = isset($overrides['pension']) ? (int) $overrides['pension'] : (int) $payroll->pension;
+        $employmentInsurance = isset($overrides['employment_insurance']) ? (int) $overrides['employment_insurance'] : (int) $payroll->employment_insurance;
+
+        $extraDeductions = 0;
+        $deductionsArr = is_string($deductions) ? json_decode($deductions, true) : $deductions;
+        foreach ($deductionsArr ?? [] as $deduction) {
+            $extraDeductions += (float) ($deduction['amount'] ?? 0);
+        }
+
+        $totalDeductions = (int) ($incomeTax + $residentTax + $healthInsurance + $longTermCare + $pension + $employmentInsurance + $extraDeductions);
+        $netSalary = (int) max(0, $grossSalary - $totalDeductions);
+
+        $payroll->update([
+            'user_id' => $newUserId,
+            'pay_year' => $newYear,
+            'pay_month' => $newMonth,
+            'base_salary' => $baseSalary,
+            'overtime_pay' => $overtimePay,
+            'bonus' => $bonus,
+            'allowances' => $allowances,
             'gross_salary' => $grossSalary,
-            'income_tax' => $data['income_tax'] ?? $payroll->income_tax,
-            'resident_tax' => $data['resident_tax'] ?? $payroll->resident_tax,
-            'health_insurance' => $data['health_insurance'] ?? $payroll->health_insurance,
-            'pension' => $data['pension'] ?? $payroll->pension,
-            'employment_insurance' => $data['employment_insurance'] ?? $payroll->employment_insurance,
-            'deductions' => $data['deductions'] ?? $payroll->deductions,
+            'income_tax' => $incomeTax,
+            'resident_tax' => $residentTax,
+            'health_insurance' => $healthInsurance,
+            'long_term_care' => $longTermCare,
+            'pension' => $pension,
+            'employment_insurance' => $employmentInsurance,
+            'deductions' => $deductions,
             'total_deductions' => $totalDeductions,
             'net_salary' => $netSalary,
             'note' => $data['note'] ?? $payroll->note,
             'updated_by' => $userId,
         ]);
 
-        $payroll->save();
-
         return $payroll->fresh(['user:id,name,email', 'creator:id,name']);
     }
 
-    /**
-     * 급여 삭제
-     */
     public function destroy(int $id): bool
     {
         $tenantId = $this->tenantId();
@@ -267,12 +273,9 @@ public function destroy(int $id): bool
     }
 
     // =========================================================================
-    // 급여 확정/지급
+    // 상태 관리 (확정/지급/취소)
     // =========================================================================
 
-    /**
-     * 급여 확정
-     */
     public function confirm(int $id): Payroll
     {
         $tenantId = $this->tenantId();
@@ -286,18 +289,39 @@ public function confirm(int $id): Payroll
             throw new BadRequestHttpException(__('error.payroll.not_confirmable'));
         }
 
-        $payroll->status = Payroll::STATUS_CONFIRMED;
-        $payroll->confirmed_at = now();
-        $payroll->confirmed_by = $userId;
-        $payroll->updated_by = $userId;
-        $payroll->save();
+        $payroll->update([
+            'status' => Payroll::STATUS_CONFIRMED,
+            'confirmed_at' => now(),
+            'confirmed_by' => $userId,
+            'updated_by' => $userId,
+        ]);
 
         return $payroll->fresh(['user:id,name,email', 'confirmer:id,name']);
     }
 
-    /**
-     * 급여 지급 처리
-     */
+    public function unconfirm(int $id): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isUnconfirmable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_unconfirmable'));
+        }
+
+        $payroll->update([
+            'status' => Payroll::STATUS_DRAFT,
+            'confirmed_at' => null,
+            'confirmed_by' => null,
+            'updated_by' => $userId,
+        ]);
+
+        return $payroll->fresh(['user:id,name,email']);
+    }
+
     public function pay(int $id, ?int $withdrawalId = null): Payroll
     {
         $tenantId = $this->tenantId();
@@ -312,7 +336,6 @@ public function pay(int $id, ?int $withdrawalId = null): Payroll
                 throw new BadRequestHttpException(__('error.payroll.not_payable'));
             }
 
-            // 출금 내역 연결 검증
             if ($withdrawalId) {
                 $withdrawal = Withdrawal::query()
                     ->where('tenant_id', $tenantId)
@@ -324,19 +347,42 @@ public function pay(int $id, ?int $withdrawalId = null): Payroll
                 }
             }
 
-            $payroll->status = Payroll::STATUS_PAID;
-            $payroll->paid_at = now();
-            $payroll->withdrawal_id = $withdrawalId;
-            $payroll->updated_by = $userId;
-            $payroll->save();
+            $payroll->update([
+                'status' => Payroll::STATUS_PAID,
+                'paid_at' => now(),
+                'withdrawal_id' => $withdrawalId,
+                'updated_by' => $userId,
+            ]);
 
             return $payroll->fresh(['user:id,name,email', 'withdrawal']);
         });
     }
 
-    /**
-     * 일괄 확정
-     */
+    public function unpay(int $id): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isUnpayable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_unpayable'));
+        }
+
+        $payroll->update([
+            'status' => Payroll::STATUS_DRAFT,
+            'confirmed_at' => null,
+            'confirmed_by' => null,
+            'paid_at' => null,
+            'withdrawal_id' => null,
+            'updated_by' => $userId,
+        ]);
+
+        return $payroll->fresh(['user:id,name,email']);
+    }
+
     public function bulkConfirm(int $year, int $month): int
     {
         $tenantId = $this->tenantId();
@@ -356,84 +402,174 @@ public function bulkConfirm(int $year, int $month): int
     }
 
     // =========================================================================
-    // 급여명세서
+    // 일괄 처리 (생성/복사/계산)
     // =========================================================================
 
     /**
-     * 급여명세서 데이터
+     * 재직사원 일괄 생성
      */
-    public function payslip(int $id): array
+    public function bulkGenerate(int $year, int $month): array
     {
-        $payroll = $this->show($id);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+        $settings = PayrollSetting::getOrCreate($tenantId);
+        $created = 0;
+        $skipped = 0;
 
-        // 수당 목록
-        $allowances = collect($payroll->allowances ?? [])->map(function ($item) {
-            return [
-                'name' => $item['name'] ?? '',
-                'amount' => (float) ($item['amount'] ?? 0),
-            ];
-        })->toArray();
+        $employees = TenantUserProfile::query()
+            ->with('user:id,name')
+            ->where('tenant_id', $tenantId)
+            ->where('employee_status', 'active')
+            ->get();
 
-        // 공제 목록
-        $deductions = collect($payroll->deductions ?? [])->map(function ($item) {
-            return [
-                'name' => $item['name'] ?? '',
-                'amount' => (float) ($item['amount'] ?? 0),
-            ];
-        })->toArray();
+        DB::transaction(function () use ($employees, $tenantId, $year, $month, $settings, $userId, &$created, &$skipped) {
+            foreach ($employees as $employee) {
+                $existing = Payroll::withTrashed()
+                    ->where('tenant_id', $tenantId)
+                    ->where('user_id', $employee->user_id)
+                    ->forPeriod($year, $month)
+                    ->first();
 
-        return [
-            'payroll' => $payroll,
-            'period' => $payroll->period_label,
-            'employee' => [
-                'id' => $payroll->user->id,
-                'name' => $payroll->user->name,
-                'email' => $payroll->user->email,
-            ],
-            'earnings' => [
-                'base_salary' => (float) $payroll->base_salary,
-                'overtime_pay' => (float) $payroll->overtime_pay,
-                'bonus' => (float) $payroll->bonus,
-                'allowances' => $allowances,
-                'allowances_total' => (float) $payroll->allowances_total,
-                'gross_total' => (float) $payroll->gross_salary,
-            ],
-            'deductions' => [
-                'income_tax' => (float) $payroll->income_tax,
-                'resident_tax' => (float) $payroll->resident_tax,
-                'health_insurance' => (float) $payroll->health_insurance,
-                'pension' => (float) $payroll->pension,
-                'employment_insurance' => (float) $payroll->employment_insurance,
-                'other_deductions' => $deductions,
-                'other_total' => (float) $payroll->deductions_total,
-                'total' => (float) $payroll->total_deductions,
-            ],
-            'net_salary' => (float) $payroll->net_salary,
-            'status' => $payroll->status,
-            'status_label' => $payroll->status_label,
-            'paid_at' => $payroll->paid_at?->toIso8601String(),
-        ];
+                if ($existing && ! $existing->trashed()) {
+                    $skipped++;
+
+                    continue;
+                }
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
+                // 연봉에서 월급 산출
+                $salaryInfo = $employee->json_extra['salary_info'] ?? $employee->json_extra ?? [];
+                $annualSalary = $salaryInfo['annual_salary'] ?? ($employee->json_extra['salary'] ?? 0);
+                $baseSalary = $annualSalary > 0 ? (int) round($annualSalary / 12) : 0;
+
+                $data = [
+                    'base_salary' => $baseSalary,
+                    'overtime_pay' => 0,
+                    'bonus' => 0,
+                    'allowances' => null,
+                    'deductions' => null,
+                ];
+
+                // 피부양자 기반 가족수 산출
+                $dependents = $employee->json_extra['dependents'] ?? [];
+                $familyCount = 1 + collect($dependents)
+                    ->where('is_dependent', true)->count();
+
+                $calculated = $this->calculateAmounts($data, $settings, $familyCount);
+
+                Payroll::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $employee->user_id,
+                    'pay_year' => $year,
+                    'pay_month' => $month,
+                    'base_salary' => $baseSalary,
+                    'overtime_pay' => 0,
+                    'bonus' => 0,
+                    'allowances' => null,
+                    'gross_salary' => $calculated['gross_salary'],
+                    'income_tax' => $calculated['income_tax'],
+                    'resident_tax' => $calculated['resident_tax'],
+                    'health_insurance' => $calculated['health_insurance'],
+                    'long_term_care' => $calculated['long_term_care'],
+                    'pension' => $calculated['pension'],
+                    'employment_insurance' => $calculated['employment_insurance'],
+                    'deductions' => null,
+                    'total_deductions' => $calculated['total_deductions'],
+                    'net_salary' => $calculated['net_salary'],
+                    'status' => Payroll::STATUS_DRAFT,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                $created++;
+            }
+        });
+
+        return ['created' => $created, 'skipped' => $skipped];
     }
 
-    // =========================================================================
-    // 급여 일괄 계산
-    // =========================================================================
+    /**
+     * 전월 급여 복사
+     */
+    public function copyFromPreviousMonth(int $year, int $month): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $prevYear = $month === 1 ? $year - 1 : $year;
+        $prevMonth = $month === 1 ? 12 : $month - 1;
+
+        $previousPayrolls = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->forPeriod($prevYear, $prevMonth)
+            ->get();
+
+        if ($previousPayrolls->isEmpty()) {
+            throw new BadRequestHttpException(__('error.payroll.no_previous_month'));
+        }
+
+        $created = 0;
+        $skipped = 0;
+
+        DB::transaction(function () use ($previousPayrolls, $tenantId, $year, $month, $userId, &$created, &$skipped) {
+            foreach ($previousPayrolls as $prev) {
+                $existing = Payroll::withTrashed()
+                    ->where('tenant_id', $tenantId)
+                    ->where('user_id', $prev->user_id)
+                    ->forPeriod($year, $month)
+                    ->first();
+
+                if ($existing && ! $existing->trashed()) {
+                    $skipped++;
+
+                    continue;
+                }
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
+                Payroll::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $prev->user_id,
+                    'pay_year' => $year,
+                    'pay_month' => $month,
+                    'base_salary' => $prev->base_salary,
+                    'overtime_pay' => $prev->overtime_pay,
+                    'bonus' => $prev->bonus,
+                    'allowances' => $prev->allowances,
+                    'gross_salary' => $prev->gross_salary,
+                    'income_tax' => $prev->income_tax,
+                    'resident_tax' => $prev->resident_tax,
+                    'health_insurance' => $prev->health_insurance,
+                    'long_term_care' => $prev->long_term_care,
+                    'pension' => $prev->pension,
+                    'employment_insurance' => $prev->employment_insurance,
+                    'deductions' => $prev->deductions,
+                    'total_deductions' => $prev->total_deductions,
+                    'net_salary' => $prev->net_salary,
+                    'status' => Payroll::STATUS_DRAFT,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                $created++;
+            }
+        });
+
+        return ['created' => $created, 'skipped' => $skipped];
+    }
 
     /**
-     * 급여 일괄 계산 (생성 또는 업데이트)
+     * 급여 일괄 계산 (기존 draft 급여 재계산)
      */
     public function calculate(int $year, int $month, ?array $userIds = null): Collection
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
-
-        // 급여 설정 가져오기
         $settings = PayrollSetting::getOrCreate($tenantId);
 
-        // 대상 사용자 조회
-        // TODO: 실제로는 직원 목록에서 급여 대상자를 조회해야 함
-        // 여기서는 기존 급여 데이터만 업데이트
-
         return DB::transaction(function () use ($year, $month, $userIds, $tenantId, $userId, $settings) {
             $query = Payroll::query()
                 ->where('tenant_id', $tenantId)
@@ -448,57 +584,118 @@ public function calculate(int $year, int $month, ?array $userIds = null): Collec
             $payrolls = $query->get();
 
             foreach ($payrolls as $payroll) {
-                // 4대보험 재계산
-                $baseSalary = (float) $payroll->base_salary;
+                $familyCount = $this->resolveFamilyCount($payroll->user_id);
 
-                $healthInsurance = $settings->calculateHealthInsurance($baseSalary);
-                $longTermCare = $settings->calculateLongTermCare($healthInsurance);
-                $pension = $settings->calculatePension($baseSalary);
-                $employmentInsurance = $settings->calculateEmploymentInsurance($baseSalary);
+                $data = [
+                    'base_salary' => (float) $payroll->base_salary,
+                    'overtime_pay' => (float) $payroll->overtime_pay,
+                    'bonus' => (float) $payroll->bonus,
+                    'allowances' => $payroll->allowances,
+                    'deductions' => $payroll->deductions,
+                ];
 
-                // 건강보험에 장기요양보험 포함
-                $totalHealthInsurance = $healthInsurance + $longTermCare;
+                $calculated = $this->calculateAmounts($data, $settings, $familyCount);
 
-                $payroll->health_insurance = $totalHealthInsurance;
-                $payroll->pension = $pension;
-                $payroll->employment_insurance = $employmentInsurance;
-
-                // 주민세 재계산
-                $payroll->resident_tax = $settings->calculateResidentTax($payroll->income_tax);
-
-                // 총액 재계산
-                $payroll->total_deductions = $payroll->calculateTotalDeductions();
-                $payroll->net_salary = $payroll->calculateNetSalary();
-                $payroll->updated_by = $userId;
-                $payroll->save();
+                $payroll->update([
+                    'gross_salary' => $calculated['gross_salary'],
+                    'income_tax' => $calculated['income_tax'],
+                    'resident_tax' => $calculated['resident_tax'],
+                    'health_insurance' => $calculated['health_insurance'],
+                    'long_term_care' => $calculated['long_term_care'],
+                    'pension' => $calculated['pension'],
+                    'employment_insurance' => $calculated['employment_insurance'],
+                    'total_deductions' => $calculated['total_deductions'],
+                    'net_salary' => $calculated['net_salary'],
+                    'updated_by' => $userId,
+                ]);
             }
 
             return $payrolls->fresh(['user:id,name,email']);
         });
     }
 
+    /**
+     * 계산 미리보기 (저장하지 않음)
+     */
+    public function calculatePreview(array $data): array
+    {
+        $tenantId = $this->tenantId();
+        $settings = PayrollSetting::getOrCreate($tenantId);
+        $familyCount = 1;
+
+        if (! empty($data['user_id'])) {
+            $familyCount = $this->resolveFamilyCount((int) $data['user_id']);
+        }
+
+        $calculated = $this->calculateAmounts($data, $settings, $familyCount);
+
+        return array_merge($calculated, ['family_count' => $familyCount]);
+    }
+
+    // =========================================================================
+    // 급여명세서
+    // =========================================================================
+
+    public function payslip(int $id): array
+    {
+        $payroll = $this->show($id);
+
+        $allowances = collect($payroll->allowances ?? [])->map(fn ($item) => [
+            'name' => $item['name'] ?? '',
+            'amount' => (int) ($item['amount'] ?? 0),
+        ])->toArray();
+
+        $deductions = collect($payroll->deductions ?? [])->map(fn ($item) => [
+            'name' => $item['name'] ?? '',
+            'amount' => (int) ($item['amount'] ?? 0),
+        ])->toArray();
+
+        return [
+            'payroll' => $payroll,
+            'period' => $payroll->period_label,
+            'employee' => [
+                'id' => $payroll->user->id,
+                'name' => $payroll->user->name,
+                'email' => $payroll->user->email,
+            ],
+            'earnings' => [
+                'base_salary' => (int) $payroll->base_salary,
+                'overtime_pay' => (int) $payroll->overtime_pay,
+                'bonus' => (int) $payroll->bonus,
+                'allowances' => $allowances,
+                'allowances_total' => (int) $payroll->allowances_total,
+                'gross_total' => (int) $payroll->gross_salary,
+            ],
+            'deductions' => [
+                'income_tax' => (int) $payroll->income_tax,
+                'resident_tax' => (int) $payroll->resident_tax,
+                'health_insurance' => (int) $payroll->health_insurance,
+                'long_term_care' => (int) $payroll->long_term_care,
+                'pension' => (int) $payroll->pension,
+                'employment_insurance' => (int) $payroll->employment_insurance,
+                'other_deductions' => $deductions,
+                'other_total' => (int) $payroll->deductions_total,
+                'total' => (int) $payroll->total_deductions,
+            ],
+            'net_salary' => (int) $payroll->net_salary,
+            'status' => $payroll->status,
+            'status_label' => $payroll->status_label,
+            'paid_at' => $payroll->paid_at?->toIso8601String(),
+        ];
+    }
+
     // =========================================================================
     // 급여 설정
     // =========================================================================
 
-    /**
-     * 급여 설정 조회
-     */
     public function getSettings(): PayrollSetting
     {
-        $tenantId = $this->tenantId();
-
-        return PayrollSetting::getOrCreate($tenantId);
+        return PayrollSetting::getOrCreate($this->tenantId());
     }
 
-    /**
-     * 급여 설정 수정
-     */
     public function updateSettings(array $data): PayrollSetting
     {
-        $tenantId = $this->tenantId();
-
-        $settings = PayrollSetting::getOrCreate($tenantId);
+        $settings = PayrollSetting::getOrCreate($this->tenantId());
 
         $settings->fill([
             'income_tax_rate' => $data['income_tax_rate'] ?? $settings->income_tax_rate,
@@ -521,42 +718,202 @@ public function updateSettings(array $data): PayrollSetting
     }
 
     // =========================================================================
-    // 헬퍼 메서드
+    // 계산 엔진
     // =========================================================================
 
     /**
-     * 총지급액 계산
+     * 급여 금액 자동 계산
+     *
+     * 식대(bonus)는 비과세 항목으로, 총 지급액에는 포함되지만
+     * 4대보험 및 세금 산출 기준(과세표준)에서는 제외된다.
      */
-    private function calculateGross(array $data): float
+    public function calculateAmounts(array $data, ?PayrollSetting $settings = null, int $familyCount = 1): array
     {
+        $settings = $settings ?? PayrollSetting::getOrCreate($this->tenantId());
+
         $baseSalary = (float) ($data['base_salary'] ?? 0);
         $overtimePay = (float) ($data['overtime_pay'] ?? 0);
         $bonus = (float) ($data['bonus'] ?? 0);
 
         $allowancesTotal = 0;
         if (! empty($data['allowances'])) {
-            $allowancesTotal = collect($data['allowances'])->sum('amount');
+            $allowances = is_string($data['allowances']) ? json_decode($data['allowances'], true) : $data['allowances'];
+            foreach ($allowances ?? [] as $allowance) {
+                $allowancesTotal += (float) ($allowance['amount'] ?? 0);
+            }
         }
 
-        return $baseSalary + $overtimePay + $bonus + $allowancesTotal;
+        // 총 지급액 (비과세 포함)
+        $grossSalary = $baseSalary + $overtimePay + $bonus + $allowancesTotal;
+
+        // 과세표준 = 총 지급액 - 식대(비과세)
+        $taxableBase = $grossSalary - $bonus;
+
+        // 4대보험 (과세표준 기준)
+        $healthInsurance = $this->calcHealthInsurance($taxableBase, $settings);
+        $longTermCare = $this->calcLongTermCare($taxableBase, $settings);
+        $pension = $this->calcPension($taxableBase, $settings);
+        $employmentInsurance = $this->calcEmploymentInsurance($taxableBase, $settings);
+
+        // 근로소득세 (간이세액표, 가족수 반영)
+        $incomeTax = $this->calculateIncomeTax($taxableBase, $familyCount);
+        // 지방소득세 (근로소득세의 10%, 10원 단위 절삭)
+        $residentTax = (int) (floor($incomeTax * ($settings->resident_tax_rate / 100) / 10) * 10);
+
+        // 추가 공제 합계
+        $extraDeductions = 0;
+        if (! empty($data['deductions'])) {
+            $deductions = is_string($data['deductions']) ? json_decode($data['deductions'], true) : $data['deductions'];
+            foreach ($deductions ?? [] as $deduction) {
+                $extraDeductions += (float) ($deduction['amount'] ?? 0);
+            }
+        }
+
+        $totalDeductions = $incomeTax + $residentTax + $healthInsurance + $longTermCare + $pension + $employmentInsurance + $extraDeductions;
+        $netSalary = $grossSalary - $totalDeductions;
+
+        return [
+            'gross_salary' => (int) $grossSalary,
+            'taxable_base' => (int) $taxableBase,
+            'income_tax' => $incomeTax,
+            'resident_tax' => $residentTax,
+            'health_insurance' => $healthInsurance,
+            'long_term_care' => $longTermCare,
+            'pension' => $pension,
+            'employment_insurance' => $employmentInsurance,
+            'total_deductions' => (int) $totalDeductions,
+            'net_salary' => (int) max(0, $netSalary),
+        ];
     }
 
     /**
-     * 총공제액 계산
+     * 수동 수정된 공제 항목 반영
      */
-    private function calculateDeductions(array $data): float
+    private function applyDeductionOverrides(array &$calculated, ?array $overrides): void
     {
-        $incomeTax = (float) ($data['income_tax'] ?? 0);
-        $residentTax = (float) ($data['resident_tax'] ?? 0);
-        $healthInsurance = (float) ($data['health_insurance'] ?? 0);
-        $pension = (float) ($data['pension'] ?? 0);
-        $employmentInsurance = (float) ($data['employment_insurance'] ?? 0);
-
-        $deductionsTotal = 0;
-        if (! empty($data['deductions'])) {
-            $deductionsTotal = collect($data['deductions'])->sum('amount');
+        if (empty($overrides)) {
+            return;
         }
 
-        return $incomeTax + $residentTax + $healthInsurance + $pension + $employmentInsurance + $deductionsTotal;
+        $oldStatutory = $calculated['pension'] + $calculated['health_insurance'] + $calculated['long_term_care']
+            + $calculated['employment_insurance'] + $calculated['income_tax'] + $calculated['resident_tax'];
+        $extraDeductions = max(0, $calculated['total_deductions'] - $oldStatutory);
+
+        $fields = ['pension', 'health_insurance', 'long_term_care', 'employment_insurance', 'income_tax', 'resident_tax'];
+        foreach ($fields as $field) {
+            if (isset($overrides[$field])) {
+                $calculated[$field] = (int) $overrides[$field];
+            }
+        }
+
+        $newStatutory = $calculated['pension'] + $calculated['health_insurance'] + $calculated['long_term_care']
+            + $calculated['employment_insurance'] + $calculated['income_tax'] + $calculated['resident_tax'];
+        $calculated['total_deductions'] = (int) ($newStatutory + $extraDeductions);
+        $calculated['net_salary'] = (int) max(0, $calculated['gross_salary'] - $calculated['total_deductions']);
+    }
+
+    /**
+     * 근로소득세 계산 (2024 국세청 간이세액표 기반)
+     */
+    public function calculateIncomeTax(float $taxableBase, int $familyCount = 1): int
+    {
+        if ($taxableBase <= 0) {
+            return 0;
+        }
+
+        $salaryThousand = (int) floor($taxableBase / 1000);
+        $familyCount = max(1, min(11, $familyCount));
+
+        if ($salaryThousand < 770) {
+            return 0;
+        }
+
+        if ($salaryThousand > 10000) {
+            return $this->calculateHighIncomeTax($salaryThousand, $familyCount);
+        }
+
+        return IncomeTaxBracket::lookupTax(self::TAX_TABLE_YEAR, $salaryThousand, $familyCount);
+    }
+
+    /**
+     * 10,000천원 초과 구간 근로소득세 공식 계산 (소득세법 시행령 별표2)
+     */
+    private function calculateHighIncomeTax(int $salaryThousand, int $familyCount): int
+    {
+        $baseTax = IncomeTaxBracket::where('tax_year', self::TAX_TABLE_YEAR)
+            ->where('salary_from', 10000)
+            ->whereColumn('salary_from', 'salary_to')
+            ->where('family_count', $familyCount)
+            ->value('tax_amount') ?? 0;
+
+        if ($salaryThousand <= 14000) {
+            $excessWon = ($salaryThousand - 10000) * 1000;
+            $tax = $baseTax + ($excessWon * 0.98 * 0.35) + 25000;
+        } elseif ($salaryThousand <= 28000) {
+            $excessWon = ($salaryThousand - 14000) * 1000;
+            $tax = $baseTax + 1397000 + ($excessWon * 0.98 * 0.38);
+        } elseif ($salaryThousand <= 30000) {
+            $excessWon = ($salaryThousand - 28000) * 1000;
+            $tax = $baseTax + 6610600 + ($excessWon * 0.98 * 0.40);
+        } elseif ($salaryThousand <= 45000) {
+            $excessWon = ($salaryThousand - 30000) * 1000;
+            $tax = $baseTax + 7394600 + ($excessWon * 0.40);
+        } elseif ($salaryThousand <= 87000) {
+            $excessWon = ($salaryThousand - 45000) * 1000;
+            $tax = $baseTax + 13394600 + ($excessWon * 0.42);
+        } else {
+            $excessWon = ($salaryThousand - 87000) * 1000;
+            $tax = $baseTax + 31034600 + ($excessWon * 0.45);
+        }
+
+        return (int) (floor($tax / 10) * 10);
+    }
+
+    private function calcHealthInsurance(float $taxableBase, PayrollSetting $settings): int
+    {
+        return (int) (floor($taxableBase * ($settings->health_insurance_rate / 100) / 10) * 10);
+    }
+
+    private function calcLongTermCare(float $taxableBase, PayrollSetting $settings): int
+    {
+        $healthInsurance = $taxableBase * ($settings->health_insurance_rate / 100);
+
+        return (int) (floor($healthInsurance * ($settings->long_term_care_rate / 100) / 10) * 10);
+    }
+
+    private function calcPension(float $taxableBase, PayrollSetting $settings): int
+    {
+        $base = min(max($taxableBase, (float) $settings->pension_min_salary), (float) $settings->pension_max_salary);
+
+        return (int) (floor($base * ($settings->pension_rate / 100) / 10) * 10);
+    }
+
+    private function calcEmploymentInsurance(float $taxableBase, PayrollSetting $settings): int
+    {
+        return (int) (floor($taxableBase * ($settings->employment_insurance_rate / 100) / 10) * 10);
+    }
+
+    /**
+     * user_id로 공제대상가족수 산출 (본인 1 + 피부양자)
+     */
+    public function resolveFamilyCount(int $userId): int
+    {
+        $tenantId = $this->tenantId();
+
+        $profile = TenantUserProfile::query()
+            ->where('tenant_id', $tenantId)
+            ->where('user_id', $userId)
+            ->first(['json_extra']);
+
+        if (! $profile) {
+            return 1;
+        }
+
+        $dependents = $profile->json_extra['dependents'] ?? [];
+        $dependentCount = collect($dependents)
+            ->where('is_dependent', true)
+            ->count();
+
+        return max(1, min(11, 1 + $dependentCount));
     }
 }
diff --git a/lang/ko/error.php b/lang/ko/error.php
index bc537ea7..6418ac09 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -282,7 +282,10 @@
         'not_editable' => '작성중 상태의 급여만 수정할 수 있습니다.',
         'not_deletable' => '작성중 상태의 급여만 삭제할 수 있습니다.',
         'not_confirmable' => '작성중 상태의 급여만 확정할 수 있습니다.',
+        'not_unconfirmable' => '확정된 급여만 확정 취소할 수 있습니다.',
         'not_payable' => '확정된 급여만 지급 처리할 수 있습니다.',
+        'not_unpayable' => '지급완료된 급여만 지급 취소할 수 있습니다.',
+        'no_previous_month' => '전월 급여 데이터가 없습니다.',
         'invalid_withdrawal' => '유효하지 않은 출금 내역입니다.',
         'user_not_found' => '직원 정보를 찾을 수 없습니다.',
         'no_base_salary' => '기본급이 설정되지 않았습니다.',
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 60a6b531..a727c996 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -320,8 +320,12 @@
         'updated' => '급여가 수정되었습니다.',
         'deleted' => '급여가 삭제되었습니다.',
         'confirmed' => '급여가 확정되었습니다.',
+        'unconfirmed' => '급여 확정이 취소되었습니다.',
         'paid' => '급여가 지급 처리되었습니다.',
+        'unpaid' => '급여 지급이 취소되었습니다.',
         'bulk_confirmed' => '급여가 일괄 확정되었습니다.',
+        'bulk_generated' => '급여가 일괄 생성되었습니다.',
+        'copied' => '전월 급여가 복사되었습니다.',
         'calculated' => '급여가 일괄 계산되었습니다.',
         'payslip_fetched' => '급여명세서를 조회했습니다.',
     ],
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 2b996bd6..77f10807 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -96,12 +96,17 @@
     Route::post('', [PayrollController::class, 'store'])->name('v1.payrolls.store');
     Route::get('/summary', [PayrollController::class, 'summary'])->name('v1.payrolls.summary');
     Route::post('/calculate', [PayrollController::class, 'calculate'])->name('v1.payrolls.calculate');
+    Route::post('/calculate-preview', [PayrollController::class, 'calculatePreview'])->name('v1.payrolls.calculate-preview');
     Route::post('/bulk-confirm', [PayrollController::class, 'bulkConfirm'])->name('v1.payrolls.bulk-confirm');
+    Route::post('/bulk-generate', [PayrollController::class, 'bulkGenerate'])->name('v1.payrolls.bulk-generate');
+    Route::post('/copy-from-previous', [PayrollController::class, 'copyFromPrevious'])->name('v1.payrolls.copy-from-previous');
     Route::get('/{id}', [PayrollController::class, 'show'])->whereNumber('id')->name('v1.payrolls.show');
     Route::put('/{id}', [PayrollController::class, 'update'])->whereNumber('id')->name('v1.payrolls.update');
     Route::delete('/{id}', [PayrollController::class, 'destroy'])->whereNumber('id')->name('v1.payrolls.destroy');
     Route::post('/{id}/confirm', [PayrollController::class, 'confirm'])->whereNumber('id')->name('v1.payrolls.confirm');
+    Route::post('/{id}/unconfirm', [PayrollController::class, 'unconfirm'])->whereNumber('id')->name('v1.payrolls.unconfirm');
     Route::post('/{id}/pay', [PayrollController::class, 'pay'])->whereNumber('id')->name('v1.payrolls.pay');
+    Route::post('/{id}/unpay', [PayrollController::class, 'unpay'])->whereNumber('id')->name('v1.payrolls.unpay');
     Route::get('/{id}/payslip', [PayrollController::class, 'payslip'])->whereNumber('id')->name('v1.payrolls.payslip');
 });