feat: [payroll] 급여관리 기능 구현

- Payroll, PayrollSetting 모델 생성
- PayrollService 구현 (CRUD, 자동계산, 간이세액표, 일괄생성)
- Web/API 컨트롤러 생성 (HTMX/JSON 이중 응답)
- 급여 목록, 통계 카드, 급여 설정 뷰 생성
- 라우트 추가 (web.php, api.php)
- 상태 흐름: draft → confirmed → paid

app/Http/Controllers/HR/PayrollController.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\Payroll;
+use App\Services\HR\PayrollService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class PayrollController extends Controller
+{
+    public function __construct(
+        private PayrollService $payrollService
+    ) {}
+
+    /**
+     * 급여관리 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.payrolls.index'));
+        }
+
+        $stats = $this->payrollService->getMonthlyStats();
+        $departments = $this->payrollService->getDepartments();
+        $employees = $this->payrollService->getActiveEmployees();
+        $settings = $this->payrollService->getSettings();
+        $statusMap = Payroll::STATUS_MAP;
+
+        return view('hr.payrolls.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+            'employees' => $employees,
+            'settings' => $settings,
+            'statusMap' => $statusMap,
+        ]);
+    }
+}