김보곤 82621a6045
feat: [payroll] MNG 급여관리 계산 엔진 및 일괄 처리 API 구현 ...
- IncomeTaxBracket 모델 추가 (2024 간이세액표 DB 조회)
- PayrollService 전면 개편: 4대보험 + 소득세 자동 계산 엔진
- 10,000천원 초과 고소득 구간 공식 계산 지원
- 과세표준 = 총지급액 - 식대(비과세), 10원 단위 절삭
- 일괄 생성(bulkGenerate), 전월 복사(copyFromPrevious) 기능
- 확정취소(unconfirm), 지급취소(unpay) 상태 관리
- 계산 미리보기(calculatePreview) 엔드포인트 추가
- 공제항목 수동 오버라이드(deduction_overrides) 지원
- Payroll 모델에 long_term_care, options 필드 추가
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82621a6045