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fix: [payroll] 공제 항목 전체 원단위 절삭(10원 단위) 적용

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- 건강보험, 장기요양보험, 국민연금, 고용보험: round() → floor(x/10)*10
- 고소득 구간 근로소득세 공식 계산도 10원 단위 절삭 적용
- 지방소득세는 이전 커밋에서 이미 적용됨
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김보곤
2026-02-27 14:10:25 +09:00
parent 62e8040304
commit b11de7e294
1 changed files with 19 additions and 25 deletions
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44
app/Services/HR/PayrollService.php
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@@ -504,33 +504,27 @@ private function calculateHighIncomeTax(int $salaryThousand, int $familyCount):
$excessWon = $excessThousand * 1000;
if ($salaryThousand <= 14000) {
return (int) ($baseTax + ($excessWon * 0.98 * 0.35) + 25000);
}
if ($salaryThousand <= 28000) {
$tax = $baseTax + ($excessWon * 0.98 * 0.35) + 25000;
} elseif ($salaryThousand <= 28000) {
$excessWon = ($salaryThousand - 14000) * 1000;
return (int) ($baseTax + 1397000 + ($excessWon * 0.98 * 0.38));
}
if ($salaryThousand <= 30000) {
$tax = $baseTax + 1397000 + ($excessWon * 0.98 * 0.38);
} elseif ($salaryThousand <= 30000) {
$excessWon = ($salaryThousand - 28000) * 1000;
return (int) ($baseTax + 6610600 + ($excessWon * 0.98 * 0.40));
}
if ($salaryThousand <= 45000) {
$tax = $baseTax + 6610600 + ($excessWon * 0.98 * 0.40);
} elseif ($salaryThousand <= 45000) {
$excessWon = ($salaryThousand - 30000) * 1000;
return (int) ($baseTax + 7394600 + ($excessWon * 0.40));
}
if ($salaryThousand <= 87000) {
$tax = $baseTax + 7394600 + ($excessWon * 0.40);
} elseif ($salaryThousand <= 87000) {
$excessWon = ($salaryThousand - 45000) * 1000;
return (int) ($baseTax + 13394600 + ($excessWon * 0.42));
$tax = $baseTax + 13394600 + ($excessWon * 0.42);
} else {
// 87,000천원 초과
$excessWon = ($salaryThousand - 87000) * 1000;
$tax = $baseTax + 31034600 + ($excessWon * 0.45);
}
// 87,000천원 초과
$excessWon = ($salaryThousand - 87000) * 1000;
return (int) ($baseTax + 31034600 + ($excessWon * 0.45));
// 10원 단위 절삭
return (int) (floor($tax / 10) * 10);
}
/**
@@ -538,7 +532,7 @@ private function calculateHighIncomeTax(int $salaryThousand, int $familyCount):
*/
private function calculateHealthInsurance(float $grossSalary, PayrollSetting $settings): int
{
return (int) round($grossSalary * ($settings->health_insurance_rate / 100));
return (int) (floor($grossSalary * ($settings->health_insurance_rate / 100) / 10) * 10);
}
/**
@@ -548,7 +542,7 @@ private function calculateLongTermCare(float $grossSalary, PayrollSetting $setti
{
$healthInsurance = $grossSalary * ($settings->health_insurance_rate / 100);
return (int) round($healthInsurance * ($settings->long_term_care_rate / 100));
return (int) (floor($healthInsurance * ($settings->long_term_care_rate / 100) / 10) * 10);
}
/**
@@ -558,7 +552,7 @@ private function calculatePension(float $grossSalary, PayrollSetting $settings):
{
$base = min(max($grossSalary, (float) $settings->pension_min_salary), (float) $settings->pension_max_salary);
return (int) round($base * ($settings->pension_rate / 100));
return (int) (floor($base * ($settings->pension_rate / 100) / 10) * 10);
}
/**
@@ -566,7 +560,7 @@ private function calculatePension(float $grossSalary, PayrollSetting $settings):
*/
private function calculateEmploymentInsurance(float $grossSalary, PayrollSetting $settings): int
{
return (int) round($grossSalary * ($settings->employment_insurance_rate / 100));
return (int) (floor($grossSalary * ($settings->employment_insurance_rate / 100) / 10) * 10);
}
/**