feat: [payroll] 공제항목 수동 수정 기능 추가 및 상여금→식대 변경

- 공제 6개 항목(국민연금/건강보험/장기요양/고용보험/소득세/지방소득세) 수동 수정 가능
- 수동 수정 시 노란색 배경으로 시각적 구분, 재계산 버튼으로 초기화
- 서버사이드 deduction_overrides 유효성 검증 및 적용 로직 추가
- 수정 모달에서 기존 공제값 복원 및 자동계산 비교로 수동 표시
- 상여금 → 식대 라벨 변경 (등록/상세/CSV)

app/Http/Controllers/Api/Admin/HR/PayrollController.php

@@ -80,6 +80,13 @@ public function store(Request $request): JsonResponse
             'deductions' => 'nullable|array',
             'deductions.*.name' => 'required_with:deductions|string',
             'deductions.*.amount' => 'required_with:deductions|numeric|min:0',
+            'deduction_overrides' => 'nullable|array',
+            'deduction_overrides.pension' => 'nullable|numeric|min:0',
+            'deduction_overrides.health_insurance' => 'nullable|numeric|min:0',
+            'deduction_overrides.long_term_care' => 'nullable|numeric|min:0',
+            'deduction_overrides.employment_insurance' => 'nullable|numeric|min:0',
+            'deduction_overrides.income_tax' => 'nullable|numeric|min:0',
+            'deduction_overrides.resident_tax' => 'nullable|numeric|min:0',
             'note' => 'nullable|string|max:500',
         ]);
 
@@ -122,6 +129,13 @@ public function update(Request $request, int $id): JsonResponse
             'deductions' => 'nullable|array',
             'deductions.*.name' => 'required_with:deductions|string',
             'deductions.*.amount' => 'required_with:deductions|numeric|min:0',
+            'deduction_overrides' => 'nullable|array',
+            'deduction_overrides.pension' => 'nullable|numeric|min:0',
+            'deduction_overrides.health_insurance' => 'nullable|numeric|min:0',
+            'deduction_overrides.long_term_care' => 'nullable|numeric|min:0',
+            'deduction_overrides.employment_insurance' => 'nullable|numeric|min:0',
+            'deduction_overrides.income_tax' => 'nullable|numeric|min:0',
+            'deduction_overrides.resident_tax' => 'nullable|numeric|min:0',
             'note' => 'nullable|string|max:500',
         ]);
 
@@ -296,7 +310,7 @@ public function export(Request $request): StreamedResponse
             $file = fopen('php://output', 'w');
             fwrite($file, "\xEF\xBB\xBF"); // UTF-8 BOM
 
-            fputcsv($file, ['사원명', '부서', '기본급', '고정연장근로수당', '상여금', '총지급액', '국민연금', '건강보험', '장기요양보험', '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액', '상태']);
+            fputcsv($file, ['사원명', '부서', '기본급', '고정연장근로수당', '식대', '총지급액', '국민연금', '건강보험', '장기요양보험', '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액', '상태']);
 
             foreach ($payrolls as $payroll) {
                 $profile = $payroll->user?->tenantProfiles?->first();

app/Services/HR/PayrollService.php

@@ -156,6 +156,7 @@ public function storePayroll(array $data): Payroll
 
         return DB::transaction(function () use ($data, $tenantId) {
             $calculated = $this->calculateAmounts($data);
+            $this->applyDeductionOverrides($calculated, $data['deduction_overrides'] ?? null);
 
             $payroll = Payroll::create([
                 'tenant_id' => $tenantId,
@@ -203,6 +204,7 @@ public function updatePayroll(int $id, array $data): ?Payroll
 
         $mergedData = array_merge($payroll->toArray(), $data);
         $calculated = $this->calculateAmounts($mergedData);
+        $this->applyDeductionOverrides($calculated, $data['deduction_overrides'] ?? null);
 
         $payroll->update([
             'base_salary' => $data['base_salary'] ?? $payroll->base_salary,
@@ -432,6 +434,35 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
         ];
     }
 
+    /**
+     * 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 (간이세액표 기준, 부양가족 1인)
      */

resources/views/hr/payrolls/index.blade.php

@@ -193,7 +193,7 @@ class="money-input w-full px-3 py-2 border border-gray-300 rounded-lg text-sm te
                                    class="money-input w-full px-3 py-2 border border-gray-300 rounded-lg text-sm text-right focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
                         </div>
                         <div>
-                            <label class="block text-xs text-gray-500 mb-1">상여금</label>
+                            <label class="block text-xs text-gray-500 mb-1">식대</label>
                             <input type="text" id="payrollBonus" name="bonus" inputmode="numeric" value="0"
                                    oninput="formatMoneyInput(this); recalculate()"
                                    onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
@@ -211,16 +211,55 @@ class="money-input w-full px-3 py-2 border border-gray-300 rounded-lg text-sm te
                     <div id="allowancesContainer" class="space-y-2"></div>
                 </div>
 
-                {{-- 공제 요약 (자동 계산) --}}
+                {{-- 공제 항목 (자동 계산 + 수동 수정 가능) --}}
                 <div>
-                    <h4 class="text-sm font-medium text-gray-700 mb-2">공제 항목 (자동 계산)</h4>
-                    <div class="bg-gray-50 rounded-lg p-3 space-y-1 text-sm">
-                        <div class="flex justify-between"><span class="text-gray-500">국민연금</span><span id="calcPension" class="text-gray-700">0</span></div>
-                        <div class="flex justify-between"><span class="text-gray-500">건강보험</span><span id="calcHealth" class="text-gray-700">0</span></div>
-                        <div class="flex justify-between"><span class="text-gray-500">장기요양보험</span><span id="calcLongTermCare" class="text-gray-700">0</span></div>
-                        <div class="flex justify-between"><span class="text-gray-500">고용보험</span><span id="calcEmployment" class="text-gray-700">0</span></div>
-                        <div class="flex justify-between"><span class="text-gray-500">근로소득세</span><span id="calcIncomeTax" class="text-gray-700">0</span></div>
-                        <div class="flex justify-between"><span class="text-gray-500">지방소득세</span><span id="calcResidentTax" class="text-gray-700">0</span></div>
+                    <div class="flex items-center justify-between mb-2">
+                        <h4 class="text-sm font-medium text-gray-700">공제 항목</h4>
+                        <button type="button" onclick="resetDeductionOverrides()" class="text-xs text-blue-600 hover:text-blue-800">재계산</button>
+                    </div>
+                    <div class="bg-gray-50 rounded-lg p-3 space-y-1.5 text-sm">
+                        <div class="flex items-center justify-between">
+                            <span class="text-gray-500">국민연금</span>
+                            <input type="text" id="calcPension" inputmode="numeric" value="0"
+                                   oninput="formatMoneyInput(this); markManualOverride(this); updateDeductionTotals()"
+                                   onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
+                                   class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text-sm text-gray-700 focus:ring-1 focus:ring-blue-500 focus:border-blue-500">
+                        </div>
+                        <div class="flex items-center justify-between">
+                            <span class="text-gray-500">건강보험</span>
+                            <input type="text" id="calcHealth" inputmode="numeric" value="0"
+                                   oninput="formatMoneyInput(this); markManualOverride(this); updateDeductionTotals()"
+                                   onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
+                                   class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text-sm text-gray-700 focus:ring-1 focus:ring-blue-500 focus:border-blue-500">
+                        </div>
+                        <div class="flex items-center justify-between">
+                            <span class="text-gray-500">장기요양보험</span>
+                            <input type="text" id="calcLongTermCare" inputmode="numeric" value="0"
+                                   oninput="formatMoneyInput(this); markManualOverride(this); updateDeductionTotals()"
+                                   onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
+                                   class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text-sm text-gray-700 focus:ring-1 focus:ring-blue-500 focus:border-blue-500">
+                        </div>
+                        <div class="flex items-center justify-between">
+                            <span class="text-gray-500">고용보험</span>
+                            <input type="text" id="calcEmployment" inputmode="numeric" value="0"
+                                   oninput="formatMoneyInput(this); markManualOverride(this); updateDeductionTotals()"
+                                   onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
+                                   class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text-sm text-gray-700 focus:ring-1 focus:ring-blue-500 focus:border-blue-500">
+                        </div>
+                        <div class="flex items-center justify-between">
+                            <span class="text-gray-500">근로소득세</span>
+                            <input type="text" id="calcIncomeTax" inputmode="numeric" value="0"
+                                   oninput="formatMoneyInput(this); markManualOverride(this); updateDeductionTotals()"
+                                   onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
+                                   class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text-sm text-gray-700 focus:ring-1 focus:ring-blue-500 focus:border-blue-500">
+                        </div>
+                        <div class="flex items-center justify-between">
+                            <span class="text-gray-500">지방소득세</span>
+                            <input type="text" id="calcResidentTax" inputmode="numeric" value="0"
+                                   oninput="formatMoneyInput(this); markManualOverride(this); updateDeductionTotals()"
+                                   onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
+                                   class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text-sm text-gray-700 focus:ring-1 focus:ring-blue-500 focus:border-blue-500">
+                        </div>
                     </div>
                 </div>
 
@@ -404,7 +443,50 @@ function openEditPayrollModal(id, data) {
             data.deductions.forEach(d => addDeductionRow(d.name, d.amount));
         }
 
-        recalculate();
+        // 법정공제 항목 값 복원 (서버 저장값으로 설정하고 수동 표시)
+        const deductionFields = {
+            'calcPension': data.pension, 'calcHealth': data.health_insurance,
+            'calcLongTermCare': data.long_term_care, 'calcEmployment': data.employment_insurance,
+            'calcIncomeTax': data.income_tax, 'calcResidentTax': data.resident_tax,
+        };
+        Object.entries(deductionFields).forEach(([id, val]) => {
+            const el = document.getElementById(id);
+            setMoneyValue(el, val || 0);
+        });
+
+        // 자동 계산하여 서버 저장값과 다르면 수동 수정 표시
+        const calcData = {
+            base_salary: parseMoneyValue(document.getElementById('payrollBaseSalary')),
+            overtime_pay: parseMoneyValue(document.getElementById('payrollOvertimePay')),
+            bonus: parseMoneyValue(document.getElementById('payrollBonus')),
+        };
+        fetch('{{ route("api.admin.hr.payrolls.calculate") }}', {
+            method: 'POST',
+            headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}', 'Accept': 'application/json' },
+            body: JSON.stringify(calcData),
+        })
+        .then(r => r.json())
+        .then(result => {
+            if (result.success) {
+                const d = result.data;
+                const autoMap = {
+                    'calcPension': d.pension, 'calcHealth': d.health_insurance,
+                    'calcLongTermCare': d.long_term_care, 'calcEmployment': d.employment_insurance,
+                    'calcIncomeTax': d.income_tax, 'calcResidentTax': d.resident_tax,
+                };
+                Object.entries(autoMap).forEach(([id, autoVal]) => {
+                    const el = document.getElementById(id);
+                    const savedVal = parseMoneyValue(el);
+                    if (savedVal !== autoVal) {
+                        markManualOverride(el);
+                    }
+                });
+                document.getElementById('calcGross').textContent = numberFormat(d.gross_salary);
+                updateDeductionTotals();
+            }
+        })
+        .catch(console.error);
+
         document.getElementById('payrollModal').classList.remove('hidden');
     }
 
@@ -498,26 +580,73 @@ function doRecalculate() {
         .then(result => {
             if (result.success) {
                 const d = result.data;
-                document.getElementById('calcIncomeTax').textContent = numberFormat(d.income_tax);
-                document.getElementById('calcResidentTax').textContent = numberFormat(d.resident_tax);
-                document.getElementById('calcHealth').textContent = numberFormat(d.health_insurance);
-                document.getElementById('calcLongTermCare').textContent = numberFormat(d.long_term_care);
-                document.getElementById('calcPension').textContent = numberFormat(d.pension);
-                document.getElementById('calcEmployment').textContent = numberFormat(d.employment_insurance);
+                const fields = {
+                    'calcPension': d.pension,
+                    'calcHealth': d.health_insurance,
+                    'calcLongTermCare': d.long_term_care,
+                    'calcEmployment': d.employment_insurance,
+                    'calcIncomeTax': d.income_tax,
+                    'calcResidentTax': d.resident_tax,
+                };
+                Object.entries(fields).forEach(([id, val]) => {
+                    const el = document.getElementById(id);
+                    if (!el.dataset.manual) setMoneyValue(el, val);
+                });
                 document.getElementById('calcGross').textContent = numberFormat(d.gross_salary);
-                document.getElementById('calcTotalDeductions').textContent = numberFormat(d.total_deductions);
-                document.getElementById('calcNet').textContent = numberFormat(d.net_salary);
+                updateDeductionTotals();
             }
         })
         .catch(console.error);
     }
 
     function resetCalculation() {
-        ['calcIncomeTax','calcResidentTax','calcHealth','calcLongTermCare','calcPension','calcEmployment','calcGross','calcTotalDeductions','calcNet'].forEach(id => {
+        ['calcPension','calcHealth','calcLongTermCare','calcEmployment','calcIncomeTax','calcResidentTax'].forEach(id => {
+            const el = document.getElementById(id);
+            el.value = '0';
+            delete el.dataset.manual;
+            el.classList.remove('bg-yellow-50', 'border-yellow-300');
+            el.classList.add('border-gray-200');
+        });
+        ['calcGross','calcTotalDeductions','calcNet'].forEach(id => {
             document.getElementById(id).textContent = '0';
         });
     }
 
+    function markManualOverride(el) {
+        el.dataset.manual = '1';
+        el.classList.remove('border-gray-200');
+        el.classList.add('bg-yellow-50', 'border-yellow-300');
+    }
+
+    function resetDeductionOverrides() {
+        ['calcPension','calcHealth','calcLongTermCare','calcEmployment','calcIncomeTax','calcResidentTax'].forEach(id => {
+            const el = document.getElementById(id);
+            delete el.dataset.manual;
+            el.classList.remove('bg-yellow-50', 'border-yellow-300');
+            el.classList.add('border-gray-200');
+        });
+        recalculate();
+    }
+
+    function updateDeductionTotals() {
+        const ids = ['calcPension','calcHealth','calcLongTermCare','calcEmployment','calcIncomeTax','calcResidentTax'];
+        let statutory = 0;
+        ids.forEach(id => { statutory += parseMoneyValue(document.getElementById(id)); });
+
+        let extra = 0;
+        document.querySelectorAll('#deductionsContainer .deduction-amount').forEach(el => {
+            extra += parseMoneyValue(el);
+        });
+
+        const totalDeductions = statutory + extra;
+        const grossText = document.getElementById('calcGross').textContent;
+        const gross = parseFloat(grossText.replace(/,/g, '')) || 0;
+        const net = Math.max(0, gross - totalDeductions);
+
+        document.getElementById('calcTotalDeductions').textContent = numberFormat(totalDeductions);
+        document.getElementById('calcNet').textContent = numberFormat(net);
+    }
+
     function numberFormat(n) {
         return Number(n).toLocaleString('ko-KR');
     }
@@ -568,6 +697,18 @@ function submitPayroll() {
             if (name && amount > 0) deductions.push({name, amount});
         });
 
+        // 수동 수정된 공제 항목 override
+        const overrides = {};
+        const overrideMap = {
+            'calcPension': 'pension', 'calcHealth': 'health_insurance',
+            'calcLongTermCare': 'long_term_care', 'calcEmployment': 'employment_insurance',
+            'calcIncomeTax': 'income_tax', 'calcResidentTax': 'resident_tax',
+        };
+        Object.entries(overrideMap).forEach(([elId, field]) => {
+            const el = document.getElementById(elId);
+            if (el.dataset.manual) overrides[field] = parseMoneyValue(el);
+        });
+
         const data = {
             user_id: parseInt(document.getElementById('payrollUserId').value),
             pay_year: parseInt(document.getElementById('payrollPayYear').value),
@@ -577,6 +718,7 @@ function submitPayroll() {
             bonus: parseMoneyValue(document.getElementById('payrollBonus')),
             allowances: allowances.length > 0 ? allowances : null,
             deductions: deductions.length > 0 ? deductions : null,
+            deduction_overrides: Object.keys(overrides).length > 0 ? overrides : null,
             note: document.getElementById('payrollNote').value || null,
         };
 
@@ -739,7 +881,7 @@ function openPayrollDetail(id, data) {
         html += '<tr class="bg-blue-50"><th class="px-4 py-2 text-left text-blue-800 font-medium" colspan="2">지급 항목</th></tr>';
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">기본급</td><td class="px-4 py-2 text-right">${numberFormat(data.base_salary)}</td></tr>`;
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">고정연장근로수당</td><td class="px-4 py-2 text-right">${numberFormat(data.overtime_pay)}</td></tr>`;
-        html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">상여금</td><td class="px-4 py-2 text-right">${numberFormat(data.bonus)}</td></tr>`;
+        html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">식대</td><td class="px-4 py-2 text-right">${numberFormat(data.bonus)}</td></tr>`;
 
         if (data.allowances && data.allowances.length > 0) {
             data.allowances.forEach(a => {