sam-manage/app/Services/HR/PayrollService.php

<?php

namespace App\Services\HR;

use App\Models\HR\Employee;
use App\Models\HR\IncomeTaxBracket;
use App\Models\HR\Payroll;
use App\Models\HR\PayrollSetting;
use App\Models\Tenants\Department;
use Illuminate\Contracts\Pagination\LengthAwarePaginator;
use Illuminate\Database\Eloquent\Collection;
use Illuminate\Support\Facades\DB;

class PayrollService
{
    private const TAX_TABLE_YEAR = 2024;

    /**
     * 필터 적용 쿼리 생성 (목록/엑셀 공통)
     */
    private function buildFilteredQuery(array $filters = [])
    {
        $tenantId = session('selected_tenant_id', 1);

        $query = Payroll::query()
            ->with(['user', 'user.tenantProfiles' => fn ($q) => $q->where('tenant_id', $tenantId), 'user.tenantProfiles.department'])
            ->forTenant($tenantId);

        if (! empty($filters['q'])) {
            $search = $filters['q'];
            $query->whereHas('user', function ($q) use ($search) {
                $q->where('name', 'like', "%{$search}%");
            });
        }

        if (! empty($filters['department_id'])) {
            $deptId = $filters['department_id'];
            $query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
                $q->where('tenant_id', $tenantId)->where('department_id', $deptId);
            });
        }

        if (! empty($filters['status'])) {
            $query->where('status', $filters['status']);
        }

        $year = $filters['year'] ?? now()->year;
        $month = $filters['month'] ?? now()->month;
        $query->forPeriod((int) $year, (int) $month);

        return $query->orderBy('created_at', 'desc');
    }

    /**
     * 급여 목록 조회 (페이지네이션)
     */
    public function getPayrolls(array $filters = [], int $perPage = 20): LengthAwarePaginator
    {
        return $this->buildFilteredQuery($filters)->paginate($perPage);
    }

    /**
     * 엑셀 내보내기용 데이터 (전체)
     */
    public function getExportData(array $filters = []): Collection
    {
        return $this->buildFilteredQuery($filters)->get();
    }

    /**
     * 월간 통계 (통계 카드용)
     */
    public function getMonthlyStats(?int $year = null, ?int $month = null): array
    {
        $tenantId = session('selected_tenant_id', 1);
        $year = $year ?? now()->year;
        $month = $month ?? now()->month;

        $result = Payroll::query()
            ->forTenant($tenantId)
            ->forPeriod($year, $month)
            ->select(
                DB::raw('COUNT(*) as total_count'),
                DB::raw('SUM(gross_salary) as total_gross'),
                DB::raw('SUM(total_deductions) as total_deductions'),
                DB::raw('SUM(net_salary) as total_net'),
                DB::raw("SUM(CASE WHEN status = 'draft' THEN 1 ELSE 0 END) as draft_count"),
                DB::raw("SUM(CASE WHEN status = 'confirmed' THEN 1 ELSE 0 END) as confirmed_count"),
                DB::raw("SUM(CASE WHEN status = 'paid' THEN 1 ELSE 0 END) as paid_count"),
            )
            ->first();

        return [
            'total_gross' => (int) ($result->total_gross ?? 0),
            'total_deductions' => (int) ($result->total_deductions ?? 0),
            'total_net' => (int) ($result->total_net ?? 0),
            'total_count' => (int) ($result->total_count ?? 0),
            'draft_count' => (int) ($result->draft_count ?? 0),
            'confirmed_count' => (int) ($result->confirmed_count ?? 0),
            'paid_count' => (int) ($result->paid_count ?? 0),
            'year' => $year,
            'month' => $month,
        ];
    }

    /**
     * 급여 등록
     */
    public function storePayroll(array $data): Payroll
    {
        $tenantId = session('selected_tenant_id', 1);

        return DB::transaction(function () use ($data, $tenantId) {
            // 동일 대상/기간 중복 체크 (트랜잭션 내 + 행 잠금으로 Race Condition 방지)
            $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'])
                ->lockForUpdate()
                ->first();

            if ($existing) {
                if ($existing->trashed()) {
                    $existing->forceDelete();
                } else {
                    // 이미 존재하는 레코드가 있으면 수정 모드로 전환
                    return $this->updatePayroll($existing->id, $data);
                }
            }
            $familyCount = $data['family_count'] ?? $this->resolveFamilyCount($data['user_id']);
            $calculated = $this->calculateAmounts($data, null, $familyCount);
            $this->applyDeductionOverrides($calculated, $data['deduction_overrides'] ?? null);

            $payroll = 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' => 'draft',
                'note' => $data['note'] ?? null,
                'created_by' => auth()->id(),
                'updated_by' => auth()->id(),
            ]);

            return $payroll->load('user');
        });
    }

    /**
     * 급여 수정
     */
    public function updatePayroll(int $id, array $data): ?Payroll
    {
        $tenantId = session('selected_tenant_id', 1);

        $payroll = Payroll::query()
            ->forTenant($tenantId)
            ->find($id);

        if (! $payroll || ! $payroll->isEditable()) {
            return null;
        }

        // 지급 항목 (변경된 값 또는 기존값 유지)
        $baseSalary = (float) ($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;

        $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 기존 저장값 유지 — 요율 재계산 안 함)
        $overrides = $data['deduction_overrides'] ?? [];
        $incomeTax = isset($overrides['income_tax']) ? (int) $overrides['income_tax'] : $payroll->income_tax;
        $residentTax = isset($overrides['resident_tax']) ? (int) $overrides['resident_tax'] : $payroll->resident_tax;
        $healthInsurance = isset($overrides['health_insurance']) ? (int) $overrides['health_insurance'] : $payroll->health_insurance;
        $longTermCare = isset($overrides['long_term_care']) ? (int) $overrides['long_term_care'] : $payroll->long_term_care;
        $pension = isset($overrides['pension']) ? (int) $overrides['pension'] : $payroll->pension;
        $employmentInsurance = isset($overrides['employment_insurance']) ? (int) $overrides['employment_insurance'] : $payroll->employment_insurance;
        $deductions = array_key_exists('deductions', $data) ? $data['deductions'] : $payroll->deductions;

        // 추가 공제 합계
        $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([
            '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' => auth()->id(),
        ]);

        return $payroll->fresh(['user']);
    }

    /**
     * 급여 삭제
     */
    public function deletePayroll(int $id): bool
    {
        $tenantId = session('selected_tenant_id', 1);

        $payroll = Payroll::query()
            ->forTenant($tenantId)
            ->find($id);

        if (! $payroll || ! $payroll->isDeletable()) {
            return false;
        }

        $payroll->update(['deleted_by' => auth()->id()]);
        $payroll->delete();

        return true;
    }

    /**
     * 급여 확정
     */
    public function confirmPayroll(int $id): ?Payroll
    {
        $tenantId = session('selected_tenant_id', 1);

        $payroll = Payroll::query()
            ->forTenant($tenantId)
            ->find($id);

        if (! $payroll || ! $payroll->isConfirmable()) {
            return null;
        }

        $payroll->update([
            'status' => Payroll::STATUS_CONFIRMED,
            'confirmed_at' => now(),
            'confirmed_by' => auth()->id(),
            'updated_by' => auth()->id(),
        ]);

        return $payroll->fresh(['user']);
    }

    /**
     * 급여 지급 처리
     */
    public function payPayroll(int $id): ?Payroll
    {
        $tenantId = session('selected_tenant_id', 1);

        $payroll = Payroll::query()
            ->forTenant($tenantId)
            ->find($id);

        if (! $payroll || ! $payroll->isPayable()) {
            return null;
        }

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

        return $payroll->fresh(['user']);
    }

    /**
     * 일괄 생성 (재직 사원 전체)
     */
    public function bulkGenerate(int $year, int $month): array
    {
        $tenantId = session('selected_tenant_id', 1);
        $settings = PayrollSetting::getOrCreate($tenantId);
        $created = 0;
        $skipped = 0;

        $employees = Employee::query()
            ->with('user:id,name')
            ->forTenant($tenantId)
            ->activeEmployees()
            ->get();

        DB::transaction(function () use ($employees, $tenantId, $year, $month, $settings, &$created, &$skipped) {
            foreach ($employees as $employee) {
                $exists = Payroll::query()
                    ->where('tenant_id', $tenantId)
                    ->where('user_id', $employee->user_id)
                    ->forPeriod($year, $month)
                    ->exists();

                if ($exists) {
                    $skipped++;

                    continue;
                }

                $annualSalary = $employee->getJsonExtraValue('salary', 0);
                $baseSalary = $annualSalary > 0 ? round($annualSalary / 12) : 0;

                $data = [
                    'base_salary' => $baseSalary,
                    'overtime_pay' => 0,
                    'bonus' => 0,
                    'allowances' => null,
                    'deductions' => null,
                ];

                // 본인(1) + is_dependent=true인 피부양자 수
                $familyCount = 1 + collect($employee->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' => 'draft',
                    'created_by' => auth()->id(),
                    'updated_by' => auth()->id(),
                ]);

                $created++;
            }
        });

        return ['created' => $created, 'skipped' => $skipped];
    }

    /**
     * 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();

        $baseSalary = (float) ($data['base_salary'] ?? 0);
        $overtimePay = (float) ($data['overtime_pay'] ?? 0);
        $bonus = (float) ($data['bonus'] ?? 0); // 식대 (비과세)

        // 수당 합계
        $allowancesTotal = 0;
        if (! empty($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 계산 (과세표준 기준)
        $healthInsurance = $this->calculateHealthInsurance($taxableBase, $settings);
        $longTermCare = $this->calculateLongTermCare($taxableBase, $settings);
        $pension = $this->calculatePension($taxableBase, $settings);
        $employmentInsurance = $this->calculateEmploymentInsurance($taxableBase, $settings);

        // 근로소득세 (간이세액표, 과세표준 기준, 공제대상가족수 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);
            }
        }

        // 총 공제액
        $totalDeductions = $incomeTax + $residentTax + $healthInsurance + $longTermCare + $pension + $employmentInsurance + $extraDeductions;

        // 실수령액
        $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;
        }

        // 추가공제 금액 산출 (오버라이드 적용 전 법정공제 합계와 비교)
        $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);

        // 수동 수정값 적용
        $fields = ['pension', 'health_insurance', 'long_term_care', 'employment_insurance', 'income_tax', 'resident_tax'];
        foreach ($fields as $field) {
            if (isset($overrides[$field])) {
                $calculated[$field] = (int) $overrides[$field];
            }
        }

        // 총 공제액·실수령액 재계산
        $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)
     *
     * @param  float  $taxableBase  과세표준 (원)
     * @param  int  $familyCount  공제대상가족수 (1~11, 본인 포함)
     */
    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));

        // 770천원 미만: 세액 없음
        if ($salaryThousand < 770) {
            return 0;
        }

        // 10,000천원 초과: 공식 계산
        if ($salaryThousand > 10000) {
            return $this->calculateHighIncomeTax($salaryThousand, $familyCount);
        }

        // DB 조회 (간이세액표)
        return IncomeTaxBracket::lookupTax(self::TAX_TABLE_YEAR, $salaryThousand, $familyCount);
    }

    /**
     * 10,000천원 초과 구간 근로소득세 공식 계산
     *
     * 소득세법 시행령 별표2 기준:
     * - 10,000~14,000천원: (1천만원 세액) + (초과분 × 98% × 35%) + 25,000
     * - 14,000~28,000천원: (1천만원 세액) + 1,397,000 + (초과분 × 98% × 38%)
     * - 28,000~30,000천원: (1천만원 세액) + 6,610,600 + (초과분 × 98% × 40%)
     * - 30,000~45,000천원: (1천만원 세액) + 7,394,600 + (초과분 × 40%)
     * - 45,000~87,000천원: (1천만원 세액) + 13,394,600 + (초과분 × 42%)
     * - 87,000천원 초과:   (1천만원 세액) + 31,034,600 + (초과분 × 45%)
     */
    private function calculateHighIncomeTax(int $salaryThousand, int $familyCount): int
    {
        // 1천만원(10,000천원) 정확값의 가족수별 세액 (DB에서 조회)
        $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;

        // 초과분 계산 (천원 단위 → 원 단위)
        $excessThousand = $salaryThousand - 10000;
        $excessWon = $excessThousand * 1000;

        if ($salaryThousand <= 14000) {
            $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 {
            // 87,000천원 초과
            $excessWon = ($salaryThousand - 87000) * 1000;
            $tax = $baseTax + 31034600 + ($excessWon * 0.45);
        }

        // 10원 단위 절삭
        return (int) (floor($tax / 10) * 10);
    }

    /**
     * 건강보험료 계산
     */
    private function calculateHealthInsurance(float $grossSalary, PayrollSetting $settings): int
    {
        return (int) (floor($grossSalary * ($settings->health_insurance_rate / 100) / 10) * 10);
    }

    /**
     * 장기요양보험료 계산 (건강보험료의 일정 비율)
     */
    private function calculateLongTermCare(float $grossSalary, PayrollSetting $settings): int
    {
        $healthInsurance = $grossSalary * ($settings->health_insurance_rate / 100);

        return (int) (floor($healthInsurance * ($settings->long_term_care_rate / 100) / 10) * 10);
    }

    /**
     * 국민연금 계산
     */
    private function calculatePension(float $grossSalary, PayrollSetting $settings): int
    {
        $base = min(max($grossSalary, (float) $settings->pension_min_salary), (float) $settings->pension_max_salary);

        return (int) (floor($base * ($settings->pension_rate / 100) / 10) * 10);
    }

    /**
     * 고용보험료 계산
     */
    private function calculateEmploymentInsurance(float $grossSalary, PayrollSetting $settings): int
    {
        return (int) (floor($grossSalary * ($settings->employment_insurance_rate / 100) / 10) * 10);
    }

    /**
     * 부서 목록 (드롭다운용)
     */
    public function getDepartments(): Collection
    {
        $tenantId = session('selected_tenant_id', 1);

        return Department::query()
            ->where('is_active', true)
            ->when($tenantId, fn ($q) => $q->where('tenant_id', $tenantId))
            ->orderBy('sort_order')
            ->orderBy('name')
            ->get(['id', 'name', 'code']);
    }

    /**
     * 활성 사원 목록 (드롭다운용)
     */
    public function getActiveEmployees(): Collection
    {
        $tenantId = session('selected_tenant_id', 1);

        return Employee::query()
            ->with('user:id,name')
            ->forTenant($tenantId)
            ->activeEmployees()
            ->orderBy('display_name')
            ->get(['id', 'user_id', 'display_name', 'department_id', 'json_extra']);
    }

    /**
     * 급여 설정 조회/생성
     */
    public function getSettings(): PayrollSetting
    {
        return PayrollSetting::getOrCreate();
    }

    /**
     * user_id로 공제대상가족수 산출 (본인 1 + is_dependent 피부양자)
     */
    public function resolveFamilyCount(int $userId): int
    {
        $tenantId = session('selected_tenant_id', 1);

        $employee = Employee::query()
            ->forTenant($tenantId)
            ->where('user_id', $userId)
            ->first(['json_extra']);

        if (! $employee) {
            return 1;
        }

        $dependentCount = collect($employee->dependents)
            ->where('is_dependent', true)
            ->count();

        return max(1, min(11, 1 + $dependentCount));
    }

    /**
     * 급여 설정 수정
     */
    public function updateSettings(array $data): PayrollSetting
    {
        $settings = PayrollSetting::getOrCreate();

        $settings->update([
            '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,
        ]);

        return $settings->fresh();
    }
}