sam-api/database/seeders/Dummy/DummySalarySeeder.php

<?php

namespace Database\Seeders\Dummy;

use App\Models\Members\User;
use App\Models\Tenants\Salary;
use Database\Seeders\DummyDataSeeder;
use Illuminate\Database\Seeder;
use Illuminate\Support\Facades\DB;

class DummySalarySeeder extends Seeder
{
    public function run(): void
    {
        $tenantId = DummyDataSeeder::TENANT_ID;
        $userId = DummyDataSeeder::USER_ID;

        // 기존 급여 데이터가 있으면 스킵
        $existing = Salary::withoutGlobalScopes()->where('tenant_id', $tenantId)->count();
        if ($existing > 0) {
            $this->command->info('   ⚠ salaries: 이미 '.$existing.'개 존재 (스킵)');

            return;
        }

        // 테넌트 소속 사용자 조회
        $userIds = DB::table('user_tenants')
            ->where('tenant_id', $tenantId)
            ->where('is_active', true)
            ->pluck('user_id')
            ->toArray();

        if (empty($userIds)) {
            $this->command->warn('   ⚠ salaries: 테넌트에 연결된 사용자가 없습니다');

            return;
        }

        // 사용자 정보 조회
        $users = User::whereIn('id', $userIds)->get();

        // 부서별 사용자 매핑 (급여 차등용)
        $userDepartments = DB::table('department_user')
            ->join('departments', 'departments.id', '=', 'department_user.department_id')
            ->whereIn('department_user.user_id', $userIds)
            ->where('department_user.tenant_id', $tenantId)
            ->pluck('departments.name', 'department_user.user_id')
            ->toArray();

        // 직급별 기본급 설정
        $rankSalaries = [
            '사원' => ['base' => 3000000, 'position_allowance' => 0],
            '대리' => ['base' => 3500000, 'position_allowance' => 100000],
            '과장' => ['base' => 4200000, 'position_allowance' => 200000],
            '차장' => ['base' => 5000000, 'position_allowance' => 300000],
            '부장' => ['base' => 6000000, 'position_allowance' => 500000],
            '이사' => ['base' => 7500000, 'position_allowance' => 800000],
        ];

        // 직급 배정 (인덱스 기반으로 분배)
        $ranks = array_keys($rankSalaries);

        $count = 0;
        $year = 2025;
        $month = 12;

        foreach ($users as $index => $user) {
            // 직급 결정 (순환 분배, 사원이 가장 많도록 가중치)
            $rankIndex = $this->getRankIndex($index, count($users));
            $rank = $ranks[$rankIndex];
            $salaryConfig = $rankSalaries[$rank];

            // 기본급
            $baseSalary = $salaryConfig['base'];

            // 수당 계산
            $positionAllowance = $salaryConfig['position_allowance'];
            $overtimeHours = rand(0, 30);
            $overtimeAllowance = $overtimeHours * 15000; // 시간당 15,000원
            $mealAllowance = 200000; // 식대 (비과세)
            $transportAllowance = 100000; // 교통비
            $otherAllowance = rand(0, 5) * 50000; // 기타수당

            $totalAllowance = $positionAllowance + $mealAllowance + $transportAllowance + $otherAllowance;
            $totalOvertime = $overtimeAllowance;
            $totalBonus = ($index % 5 === 0) ? $baseSalary * 0.5 : 0; // 5번째마다 상여

            // 공제 계산 (과세 대상 급여 기준)
            $taxableIncome = $baseSalary + $positionAllowance + $overtimeAllowance + $totalBonus;
            $nationalPension = round($taxableIncome * 0.045); // 국민연금 4.5%
            $healthInsurance = round($taxableIncome * 0.03545); // 건강보험 3.545%
            $longTermCare = round($healthInsurance * 0.1281); // 장기요양 12.81%
            $employmentInsurance = round($taxableIncome * 0.009); // 고용보험 0.9%
            $incomeTax = $this->calculateIncomeTax($taxableIncome);
            $localIncomeTax = round($incomeTax * 0.1); // 지방소득세 10%
            $otherDeduction = 0;

            $totalDeduction = $nationalPension + $healthInsurance + $longTermCare
                + $employmentInsurance + $incomeTax + $localIncomeTax + $otherDeduction;

            // 실지급액
            $netPayment = $baseSalary + $totalAllowance + $totalOvertime + $totalBonus - $totalDeduction;

            // 지급 상태 결정 (80%는 완료, 20%는 예정)
            $status = (rand(1, 10) <= 8) ? 'completed' : 'scheduled';
            $paymentDate = ($status === 'completed') ? '2025-12-25' : '2025-12-31';

            Salary::create([
                'tenant_id' => $tenantId,
                'employee_id' => $user->id,
                'year' => $year,
                'month' => $month,
                'base_salary' => $baseSalary,
                'total_allowance' => $totalAllowance,
                'total_overtime' => $totalOvertime,
                'total_bonus' => $totalBonus,
                'total_deduction' => $totalDeduction,
                'net_payment' => $netPayment,
                'allowance_details' => [
                    'position_allowance' => $positionAllowance,
                    'overtime_allowance' => $overtimeAllowance,
                    'meal_allowance' => $mealAllowance,
                    'transport_allowance' => $transportAllowance,
                    'other_allowance' => $otherAllowance,
                ],
                'deduction_details' => [
                    'national_pension' => $nationalPension,
                    'health_insurance' => $healthInsurance,
                    'long_term_care' => $longTermCare,
                    'employment_insurance' => $employmentInsurance,
                    'income_tax' => $incomeTax,
                    'local_income_tax' => $localIncomeTax,
                    'other_deduction' => $otherDeduction,
                ],
                'payment_date' => $paymentDate,
                'status' => $status,
                'created_by' => $userId,
            ]);

            $count++;
        }

        $this->command->info('   ✓ salaries: '.$count.'개 생성 (2025년 12월)');
    }

    /**
     * 인덱스 기반 직급 결정 (사원이 가장 많도록)
     */
    private function getRankIndex(int $index, int $total): int
    {
        // 배분: 사원 40%, 대리 25%, 과장 15%, 차장 10%, 부장 7%, 이사 3%
        $ratio = $index / $total;

        if ($ratio < 0.40) {
            return 0;
        } // 사원
        if ($ratio < 0.65) {
            return 1;
        } // 대리
        if ($ratio < 0.80) {
            return 2;
        } // 과장
        if ($ratio < 0.90) {
            return 3;
        } // 차장
        if ($ratio < 0.97) {
            return 4;
        } // 부장

        return 5; // 이사
    }

    /**
     * 간이세액표 기반 소득세 계산 (간략화)
     */
    private function calculateIncomeTax(float $taxableIncome): int
    {
        // 월 급여 기준 간이세액 (부양가족 1인 기준, 간략화)
        if ($taxableIncome <= 1500000) {
            return 0;
        }
        if ($taxableIncome <= 2000000) {
            return round($taxableIncome * 0.02);
        }
        if ($taxableIncome <= 3000000) {
            return round($taxableIncome * 0.03);
        }
        if ($taxableIncome <= 4500000) {
            return round($taxableIncome * 0.05);
        }
        if ($taxableIncome <= 6000000) {
            return round($taxableIncome * 0.08);
        }
        if ($taxableIncome <= 8000000) {
            return round($taxableIncome * 0.12);
        }

        return round($taxableIncome * 0.15);
    }
}