sam-api/app/Services/PayrollService.php

<?php

namespace App\Services;

use App\Models\Tenants\IncomeTaxBracket;
use App\Models\Tenants\JournalEntry;
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;
use Illuminate\Support\Facades\DB;
use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;

class PayrollService extends Service
{
    private const TAX_TABLE_YEAR = 2024;

    // =========================================================================
    // 급여 목록/상세
    // =========================================================================

    public function index(array $params): LengthAwarePaginator
    {
        $tenantId = $this->tenantId();

        $query = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->with(['user:id,name,email', 'creator:id,name']);

        if (! empty($params['year'])) {
            $query->where('pay_year', $params['year']);
        }
        if (! empty($params['month'])) {
            $query->where('pay_month', $params['month']);
        }
        if (! empty($params['user_id'])) {
            $query->where('user_id', $params['user_id']);
        }
        if (! empty($params['status'])) {
            $query->where('status', $params['status']);
        }
        if (! empty($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);
            });
        }

        $sortBy = $params['sort_by'] ?? 'pay_year';
        $sortDir = $params['sort_dir'] ?? 'desc';

        if ($sortBy === 'period') {
            $query->orderBy('pay_year', $sortDir)->orderBy('pay_month', $sortDir);
        } else {
            $query->orderBy($sortBy, $sortDir);
        }

        return $query->paginate($params['per_page'] ?? 20);
    }

    public function summary(int $year, int $month): array
    {
        $tenantId = $this->tenantId();

        $stats = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->where('pay_year', $year)
            ->where('pay_month', $month)
            ->selectRaw('
                COUNT(*) as total_count,
                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as draft_count,
                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as confirmed_count,
                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as paid_count,
                SUM(gross_salary) as total_gross,
                SUM(total_deductions) as total_deductions,
                SUM(net_salary) as total_net
            ', [Payroll::STATUS_DRAFT, Payroll::STATUS_CONFIRMED, Payroll::STATUS_PAID])
            ->first();

        return [
            'year' => $year,
            'month' => $month,
            'total_count' => (int) $stats->total_count,
            'draft_count' => (int) $stats->draft_count,
            'confirmed_count' => (int) $stats->confirmed_count,
            'paid_count' => (int) $stats->paid_count,
            'total_gross' => (int) $stats->total_gross,
            'total_deductions' => (int) $stats->total_deductions,
            'total_net' => (int) $stats->total_net,
        ];
    }

    public function show(int $id): Payroll
    {
        return Payroll::query()
            ->where('tenant_id', $this->tenantId())
            ->with(['user:id,name,email', 'confirmer:id,name', 'withdrawal', 'creator:id,name'])
            ->findOrFail($id);
    }

    // =========================================================================
    // 급여 생성/수정/삭제
    // =========================================================================

    public function store(array $data): Payroll
    {
        $tenantId = $this->tenantId();
        $userId = $this->apiUserId();

        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 ($existing && ! $existing->trashed()) {
                throw new BadRequestHttpException(__('error.payroll.already_exists'));
            }
            if ($existing && $existing->trashed()) {
                $existing->forceDelete();
            }

            // 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' => $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,
            ]);
        });
    }

    public function update(int $id, array $data): Payroll
    {
        $tenantId = $this->tenantId();
        $userId = $this->apiUserId();

        $payroll = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->findOrFail($id);

        $isSuperAdmin = $data['_is_super_admin'] ?? false;
        if (! $payroll->isEditable($isSuperAdmin)) {
            throw new BadRequestHttpException(__('error.payroll.not_editable'));
        }

        // 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;

        if ($newYear != $payroll->pay_year || $newMonth != $payroll->pay_month || $newUserId != $payroll->user_id) {
            $exists = Payroll::query()
                ->where('tenant_id', $tenantId)
                ->where('user_id', $newUserId)
                ->where('pay_year', $newYear)
                ->where('pay_month', $newMonth)
                ->where('id', '!=', $id)
                ->exists();

            if ($exists) {
                throw new BadRequestHttpException(__('error.payroll.already_exists'));
            }
        }

        // 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;

        $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' => $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,
        ]);

        return $payroll->fresh(['user:id,name,email', 'creator:id,name']);
    }

    public function destroy(int $id): bool
    {
        $tenantId = $this->tenantId();
        $userId = $this->apiUserId();

        $payroll = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->findOrFail($id);

        if (! $payroll->isDeletable()) {
            throw new BadRequestHttpException(__('error.payroll.not_deletable'));
        }

        $payroll->deleted_by = $userId;
        $payroll->save();
        $payroll->delete();

        return true;
    }

    // =========================================================================
    // 상태 관리 (확정/지급/취소)
    // =========================================================================

    public function confirm(int $id): Payroll
    {
        $tenantId = $this->tenantId();
        $userId = $this->apiUserId();

        $payroll = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->findOrFail($id);

        if (! $payroll->isConfirmable()) {
            throw new BadRequestHttpException(__('error.payroll.not_confirmable'));
        }

        $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']);
    }

    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();
        $userId = $this->apiUserId();

        return DB::transaction(function () use ($id, $withdrawalId, $tenantId, $userId) {
            $payroll = Payroll::query()
                ->where('tenant_id', $tenantId)
                ->findOrFail($id);

            if (! $payroll->isPayable()) {
                throw new BadRequestHttpException(__('error.payroll.not_payable'));
            }

            if ($withdrawalId) {
                $withdrawal = Withdrawal::query()
                    ->where('tenant_id', $tenantId)
                    ->where('id', $withdrawalId)
                    ->first();

                if (! $withdrawal) {
                    throw new BadRequestHttpException(__('error.payroll.invalid_withdrawal'));
                }
            }

            $payroll->update([
                'status' => Payroll::STATUS_PAID,
                'paid_at' => now(),
                'withdrawal_id' => $withdrawalId,
                'updated_by' => $userId,
            ]);

            return $payroll->fresh(['user:id,name,email', 'withdrawal']);
        });
    }

    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();
        $userId = $this->apiUserId();

        return Payroll::query()
            ->where('tenant_id', $tenantId)
            ->where('pay_year', $year)
            ->where('pay_month', $month)
            ->where('status', Payroll::STATUS_DRAFT)
            ->update([
                'status' => Payroll::STATUS_CONFIRMED,
                'confirmed_at' => now(),
                'confirmed_by' => $userId,
                'updated_by' => $userId,
            ]);
    }

    // =========================================================================
    // 일괄 처리 (생성/복사/계산)
    // =========================================================================

    /**
     * 재직사원 일괄 생성
     */
    public function bulkGenerate(int $year, int $month): array
    {
        $tenantId = $this->tenantId();
        $userId = $this->apiUserId();
        $settings = PayrollSetting::getOrCreate($tenantId);
        $created = 0;
        $skipped = 0;

        $employees = TenantUserProfile::query()
            ->with('user:id,name')
            ->where('tenant_id', $tenantId)
            ->where('employee_status', 'active')
            ->whereHas('user')
            ->get();

        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();

                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];
    }

    /**
     * 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 (기존 draft 급여 재계산)
     */
    public function calculate(int $year, int $month, ?array $userIds = null): Collection
    {
        $tenantId = $this->tenantId();
        $userId = $this->apiUserId();
        $settings = PayrollSetting::getOrCreate($tenantId);

        return DB::transaction(function () use ($year, $month, $userIds, $tenantId, $userId, $settings) {
            $query = Payroll::query()
                ->where('tenant_id', $tenantId)
                ->where('pay_year', $year)
                ->where('pay_month', $month)
                ->where('status', Payroll::STATUS_DRAFT);

            if ($userIds) {
                $query->whereIn('user_id', $userIds);
            }

            $payrolls = $query->get();

            foreach ($payrolls as $payroll) {
                $familyCount = $this->resolveFamilyCount($payroll->user_id);

                $data = [
                    'base_salary' => (float) $payroll->base_salary,
                    'overtime_pay' => (float) $payroll->overtime_pay,
                    'bonus' => (float) $payroll->bonus,
                    'allowances' => $payroll->allowances,
                    'deductions' => $payroll->deductions,
                ];

                $calculated = $this->calculateAmounts($data, $settings, $familyCount);

                $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
    // =========================================================================

    public function getSettings(): PayrollSetting
    {
        return PayrollSetting::getOrCreate($this->tenantId());
    }

    public function updateSettings(array $data): PayrollSetting
    {
        $settings = PayrollSetting::getOrCreate($this->tenantId());

        $settings->fill([
            'income_tax_rate' => $data['income_tax_rate'] ?? $settings->income_tax_rate,
            'resident_tax_rate' => $data['resident_tax_rate'] ?? $settings->resident_tax_rate,
            'health_insurance_rate' => $data['health_insurance_rate'] ?? $settings->health_insurance_rate,
            'long_term_care_rate' => $data['long_term_care_rate'] ?? $settings->long_term_care_rate,
            'pension_rate' => $data['pension_rate'] ?? $settings->pension_rate,
            'employment_insurance_rate' => $data['employment_insurance_rate'] ?? $settings->employment_insurance_rate,
            'pension_max_salary' => $data['pension_max_salary'] ?? $settings->pension_max_salary,
            'pension_min_salary' => $data['pension_min_salary'] ?? $settings->pension_min_salary,
            'pay_day' => $data['pay_day'] ?? $settings->pay_day,
            'auto_calculate' => $data['auto_calculate'] ?? $settings->auto_calculate,
            'allowance_types' => $data['allowance_types'] ?? $settings->allowance_types,
            'deduction_types' => $data['deduction_types'] ?? $settings->deduction_types,
        ]);

        $settings->save();

        return $settings;
    }

    // =========================================================================
    // 계산 엔진
    // =========================================================================

    /**
     * 급여 금액 자동 계산
     *
     * 식대(bonus)는 비과세 항목으로, 총 지급액에는 포함되지만
     * 4대보험 및 세금 산출 기준(과세표준)에서는 제외된다.
     */
    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'])) {
            $allowances = is_string($data['allowances']) ? json_decode($data['allowances'], true) : $data['allowances'];
            foreach ($allowances ?? [] as $allowance) {
                $allowancesTotal += (float) ($allowance['amount'] ?? 0);
            }
        }

        // 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),
        ];
    }

    /**
     * 수동 수정된 공제 항목 반영
     */
    private function applyDeductionOverrides(array &$calculated, ?array $overrides): void
    {
        if (empty($overrides)) {
            return;
        }

        $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));
    }

    // =========================================================================
    // 엑셀 내보내기
    // =========================================================================

    /**
     * 급여 엑셀 내보내기용 데이터
     */
    public function getExportData(array $params): array
    {
        $tenantId = $this->tenantId();

        $query = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->with(['user:id,name,email', 'user.tenantProfiles' => function ($q) use ($tenantId) {
                $q->where('tenant_id', $tenantId)->with('department:id,name');
            }]);

        if (! empty($params['year'])) {
            $query->where('pay_year', $params['year']);
        }
        if (! empty($params['month'])) {
            $query->where('pay_month', $params['month']);
        }
        if (! empty($params['status'])) {
            $query->where('status', $params['status']);
        }
        if (! empty($params['user_id'])) {
            $query->where('user_id', $params['user_id']);
        }
        if (! empty($params['department_id'])) {
            $deptId = $params['department_id'];
            $query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
                $q->where('tenant_id', $tenantId)->where('department_id', $deptId);
            });
        }
        if (! empty($params['search'])) {
            $query->whereHas('user', function ($q) use ($params) {
                $q->where('name', 'like', "%{$params['search']}%");
            });
        }

        $sortBy = $params['sort_by'] ?? 'pay_year';
        $sortDir = $params['sort_dir'] ?? 'desc';

        if ($sortBy === 'period') {
            $query->orderBy('pay_year', $sortDir)->orderBy('pay_month', $sortDir);
        } else {
            $query->orderBy($sortBy, $sortDir);
        }

        $payrolls = $query->get();

        $statusLabels = [
            Payroll::STATUS_DRAFT => '작성중',
            Payroll::STATUS_CONFIRMED => '확정',
            Payroll::STATUS_PAID => '지급완료',
        ];

        $data = $payrolls->map(function ($payroll) use ($statusLabels) {
            $profile = $payroll->user?->tenantProfiles?->first();
            $department = $profile?->department?->name ?? '-';

            return [
                $payroll->pay_year.'년 '.$payroll->pay_month.'월',
                $payroll->user?->name ?? '-',
                $department,
                number_format($payroll->base_salary),
                number_format($payroll->overtime_pay),
                number_format($payroll->bonus),
                number_format($payroll->gross_salary),
                number_format($payroll->income_tax),
                number_format($payroll->resident_tax),
                number_format($payroll->health_insurance),
                number_format($payroll->long_term_care),
                number_format($payroll->pension),
                number_format($payroll->employment_insurance),
                number_format($payroll->total_deductions),
                number_format($payroll->net_salary),
                $statusLabels[$payroll->status] ?? $payroll->status,
            ];
        })->toArray();

        $headings = [
            '급여월',
            '직원명',
            '부서',
            '기본급',
            '야근수당',
            '상여금',
            '총지급액',
            '소득세',
            '주민세',
            '건강보험',
            '장기요양',
            '국민연금',
            '고용보험',
            '공제합계',
            '실지급액',
            '상태',
        ];

        return [
            'data' => $data,
            'headings' => $headings,
        ];
    }

    // =========================================================================
    // 전표 생성
    // =========================================================================

    /**
     * 급여 전표 일괄 생성
     *
     * 해당 연월의 확정/지급완료 급여를 합산하여 전표를 생성한다.
     * - 차변: 급여 (총지급액)
     * - 대변: 각 공제항목 + 미지급금(실지급액)
     */
    public function createJournalEntries(int $year, int $month, ?string $entryDate = null): JournalEntry
    {
        $tenantId = $this->tenantId();

        $payrolls = Payroll::query()
            ->where('tenant_id', $tenantId)
            ->forPeriod($year, $month)
            ->whereIn('status', [Payroll::STATUS_CONFIRMED, Payroll::STATUS_PAID])
            ->get();

        if ($payrolls->isEmpty()) {
            throw new BadRequestHttpException(__('error.payroll.no_confirmed_payrolls'));
        }

        // 합산
        $totalGross = $payrolls->sum('gross_salary');
        $totalIncomeTax = $payrolls->sum('income_tax');
        $totalResidentTax = $payrolls->sum('resident_tax');
        $totalHealthInsurance = $payrolls->sum('health_insurance');
        $totalLongTermCare = $payrolls->sum('long_term_care');
        $totalPension = $payrolls->sum('pension');
        $totalEmploymentInsurance = $payrolls->sum('employment_insurance');
        $totalNet = $payrolls->sum('net_salary');

        // 전표일자: 지정값 또는 해당월 급여지급일
        if (! $entryDate) {
            $settings = PayrollSetting::getOrCreate($tenantId);
            $payDay = min($settings->pay_day, 28);
            $entryDate = sprintf('%04d-%02d-%02d', $year, $month, $payDay);
        }

        $sourceKey = "payroll_{$year}_{$month}";
        $description = "{$year}년 {$month}월 급여";

        // 분개 행 구성
        $rows = [];

        // 차변: 급여 (총지급액)
        $rows[] = [
            'side' => 'debit',
            'account_code' => '51100',
            'account_name' => '급여',
            'debit_amount' => (int) $totalGross,
            'credit_amount' => 0,
            'memo' => $description,
        ];

        // 대변: 소득세예수금
        if ($totalIncomeTax > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25500',
                'account_name' => '예수금-소득세',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalIncomeTax,
            ];
        }

        // 대변: 주민세예수금
        if ($totalResidentTax > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25501',
                'account_name' => '예수금-주민세',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalResidentTax,
            ];
        }

        // 대변: 건강보험예수금
        if ($totalHealthInsurance > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25502',
                'account_name' => '예수금-건강보험',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalHealthInsurance,
            ];
        }

        // 대변: 장기요양보험예수금
        if ($totalLongTermCare > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25503',
                'account_name' => '예수금-장기요양',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalLongTermCare,
            ];
        }

        // 대변: 국민연금예수금
        if ($totalPension > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25504',
                'account_name' => '예수금-국민연금',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalPension,
            ];
        }

        // 대변: 고용보험예수금
        if ($totalEmploymentInsurance > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25505',
                'account_name' => '예수금-고용보험',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalEmploymentInsurance,
            ];
        }

        // 대변: 미지급금 (실지급액)
        if ($totalNet > 0) {
            $rows[] = [
                'side' => 'credit',
                'account_code' => '25300',
                'account_name' => '미지급금',
                'debit_amount' => 0,
                'credit_amount' => (int) $totalNet,
                'memo' => "급여 실지급액 ({$payrolls->count()}명)",
            ];
        }

        $syncService = app(JournalSyncService::class);

        return $syncService->saveForSource(
            JournalEntry::SOURCE_PAYROLL,
            $sourceKey,
            $entryDate,
            $description,
            $rows
        );
    }
}