1f81e6672d
- 초과근무수당 → 고정연장근로수당 명칭 변경 - 소득세 → 근로소득세, 주민세 → 지방소득세 명칭 변경 - 공제항목 순서: 국민연금-건강보험-고용보험-근로소득세-지방소득세 - CSV 내보내기 헤더 및 데이터 순서 동일 적용
525 lines
18 KiB
PHP
525 lines
18 KiB
PHP
<?php
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namespace App\Services\HR;
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use App\Models\HR\Employee;
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use App\Models\HR\Payroll;
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use App\Models\HR\PayrollSetting;
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use App\Models\Tenants\Department;
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use Illuminate\Contracts\Pagination\LengthAwarePaginator;
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use Illuminate\Database\Eloquent\Collection;
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use Illuminate\Support\Facades\DB;
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class PayrollService
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{
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// =========================================================================
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// 간이세액표 (국세청 근로소득 간이세액표 기준, 부양가족 1인)
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// 월 급여액 구간별 세액 (원)
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// =========================================================================
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private const INCOME_TAX_TABLE = [
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// [하한, 상한, 세액]
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[0, 1060000, 0],
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[1060000, 1500000, 19060],
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[1500000, 2000000, 34680],
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[2000000, 2500000, 60430],
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[2500000, 3000000, 95960],
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[3000000, 3500000, 137900],
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[3500000, 4000000, 179000],
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[4000000, 4500000, 215060],
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[4500000, 5000000, 258190],
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[5000000, 6000000, 311810],
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[6000000, 7000000, 414810],
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[7000000, 8000000, 519370],
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[8000000, 9000000, 633640],
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[9000000, 10000000, 758640],
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[10000000, 14000000, 974780],
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[14000000, 28000000, 1801980],
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[28000000, 30000000, 5765680],
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[30000000, 45000000, 6387680],
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[45000000, 87000000, 11462680],
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[87000000, PHP_INT_MAX, 29082680],
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];
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/**
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* 필터 적용 쿼리 생성 (목록/엑셀 공통)
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*/
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private function buildFilteredQuery(array $filters = [])
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{
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$tenantId = session('selected_tenant_id');
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$query = Payroll::query()
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->with(['user', 'user.tenantProfiles' => fn ($q) => $q->where('tenant_id', $tenantId), 'user.tenantProfiles.department'])
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->forTenant($tenantId);
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if (! empty($filters['q'])) {
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$search = $filters['q'];
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$query->whereHas('user', function ($q) use ($search) {
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$q->where('name', 'like', "%{$search}%");
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});
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}
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if (! empty($filters['department_id'])) {
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$deptId = $filters['department_id'];
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$query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
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$q->where('tenant_id', $tenantId)->where('department_id', $deptId);
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});
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}
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if (! empty($filters['status'])) {
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$query->where('status', $filters['status']);
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}
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$year = $filters['year'] ?? now()->year;
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$month = $filters['month'] ?? now()->month;
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$query->forPeriod((int) $year, (int) $month);
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return $query->orderBy('created_at', 'desc');
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}
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/**
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* 급여 목록 조회 (페이지네이션)
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*/
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public function getPayrolls(array $filters = [], int $perPage = 20): LengthAwarePaginator
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{
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return $this->buildFilteredQuery($filters)->paginate($perPage);
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}
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/**
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* 엑셀 내보내기용 데이터 (전체)
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*/
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public function getExportData(array $filters = []): Collection
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{
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return $this->buildFilteredQuery($filters)->get();
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}
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/**
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* 월간 통계 (통계 카드용)
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*/
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public function getMonthlyStats(?int $year = null, ?int $month = null): array
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{
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$tenantId = session('selected_tenant_id');
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$year = $year ?? now()->year;
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$month = $month ?? now()->month;
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$result = Payroll::query()
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->forTenant($tenantId)
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->forPeriod($year, $month)
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->select(
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DB::raw('COUNT(*) as total_count'),
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DB::raw('SUM(gross_salary) as total_gross'),
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DB::raw('SUM(total_deductions) as total_deductions'),
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DB::raw('SUM(net_salary) as total_net'),
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DB::raw("SUM(CASE WHEN status = 'draft' THEN 1 ELSE 0 END) as draft_count"),
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DB::raw("SUM(CASE WHEN status = 'confirmed' THEN 1 ELSE 0 END) as confirmed_count"),
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DB::raw("SUM(CASE WHEN status = 'paid' THEN 1 ELSE 0 END) as paid_count"),
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)
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->first();
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return [
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'total_gross' => (int) ($result->total_gross ?? 0),
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'total_deductions' => (int) ($result->total_deductions ?? 0),
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'total_net' => (int) ($result->total_net ?? 0),
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'total_count' => (int) ($result->total_count ?? 0),
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'draft_count' => (int) ($result->draft_count ?? 0),
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'confirmed_count' => (int) ($result->confirmed_count ?? 0),
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'paid_count' => (int) ($result->paid_count ?? 0),
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'year' => $year,
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'month' => $month,
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];
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}
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/**
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* 급여 등록
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*/
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public function storePayroll(array $data): Payroll
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{
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$tenantId = session('selected_tenant_id');
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return DB::transaction(function () use ($data, $tenantId) {
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$calculated = $this->calculateAmounts($data);
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$payroll = Payroll::create([
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'tenant_id' => $tenantId,
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'user_id' => $data['user_id'],
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'pay_year' => $data['pay_year'],
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'pay_month' => $data['pay_month'],
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'base_salary' => $data['base_salary'] ?? 0,
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'overtime_pay' => $data['overtime_pay'] ?? 0,
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'bonus' => $data['bonus'] ?? 0,
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'allowances' => $data['allowances'] ?? null,
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'gross_salary' => $calculated['gross_salary'],
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'income_tax' => $calculated['income_tax'],
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'resident_tax' => $calculated['resident_tax'],
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'health_insurance' => $calculated['health_insurance'],
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'pension' => $calculated['pension'],
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'employment_insurance' => $calculated['employment_insurance'],
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'deductions' => $data['deductions'] ?? null,
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'total_deductions' => $calculated['total_deductions'],
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'net_salary' => $calculated['net_salary'],
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'status' => 'draft',
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'note' => $data['note'] ?? null,
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'created_by' => auth()->id(),
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'updated_by' => auth()->id(),
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]);
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return $payroll->load('user');
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});
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}
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/**
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* 급여 수정
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*/
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public function updatePayroll(int $id, array $data): ?Payroll
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{
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$tenantId = session('selected_tenant_id');
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$payroll = Payroll::query()
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->forTenant($tenantId)
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->find($id);
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if (! $payroll || ! $payroll->isEditable()) {
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return null;
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}
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$mergedData = array_merge($payroll->toArray(), $data);
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$calculated = $this->calculateAmounts($mergedData);
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$payroll->update([
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'base_salary' => $data['base_salary'] ?? $payroll->base_salary,
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'overtime_pay' => $data['overtime_pay'] ?? $payroll->overtime_pay,
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'bonus' => $data['bonus'] ?? $payroll->bonus,
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'allowances' => array_key_exists('allowances', $data) ? $data['allowances'] : $payroll->allowances,
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'gross_salary' => $calculated['gross_salary'],
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'income_tax' => $calculated['income_tax'],
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'resident_tax' => $calculated['resident_tax'],
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'health_insurance' => $calculated['health_insurance'],
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'pension' => $calculated['pension'],
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'employment_insurance' => $calculated['employment_insurance'],
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'deductions' => array_key_exists('deductions', $data) ? $data['deductions'] : $payroll->deductions,
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'total_deductions' => $calculated['total_deductions'],
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'net_salary' => $calculated['net_salary'],
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'note' => $data['note'] ?? $payroll->note,
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'updated_by' => auth()->id(),
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]);
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return $payroll->fresh(['user']);
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}
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/**
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* 급여 삭제
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*/
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public function deletePayroll(int $id): bool
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{
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$tenantId = session('selected_tenant_id');
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$payroll = Payroll::query()
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->forTenant($tenantId)
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->find($id);
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if (! $payroll || ! $payroll->isDeletable()) {
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return false;
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}
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$payroll->update(['deleted_by' => auth()->id()]);
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$payroll->delete();
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return true;
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}
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/**
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* 급여 확정
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*/
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public function confirmPayroll(int $id): ?Payroll
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{
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$tenantId = session('selected_tenant_id');
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$payroll = Payroll::query()
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->forTenant($tenantId)
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->find($id);
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if (! $payroll || ! $payroll->isConfirmable()) {
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return null;
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}
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$payroll->update([
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'status' => Payroll::STATUS_CONFIRMED,
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'confirmed_at' => now(),
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'confirmed_by' => auth()->id(),
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'updated_by' => auth()->id(),
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]);
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return $payroll->fresh(['user']);
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}
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/**
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* 급여 지급 처리
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*/
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public function payPayroll(int $id): ?Payroll
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{
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$tenantId = session('selected_tenant_id');
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$payroll = Payroll::query()
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->forTenant($tenantId)
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->find($id);
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if (! $payroll || ! $payroll->isPayable()) {
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return null;
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}
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$payroll->update([
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'status' => Payroll::STATUS_PAID,
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'paid_at' => now(),
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'updated_by' => auth()->id(),
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]);
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return $payroll->fresh(['user']);
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}
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/**
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* 일괄 생성 (재직 사원 전체)
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*/
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public function bulkGenerate(int $year, int $month): array
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{
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$tenantId = session('selected_tenant_id');
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$settings = PayrollSetting::getOrCreate($tenantId);
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$created = 0;
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$skipped = 0;
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$employees = Employee::query()
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->with('user:id,name')
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->forTenant($tenantId)
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->activeEmployees()
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->get();
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DB::transaction(function () use ($employees, $tenantId, $year, $month, $settings, &$created, &$skipped) {
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foreach ($employees as $employee) {
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$exists = Payroll::query()
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->where('tenant_id', $tenantId)
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->where('user_id', $employee->user_id)
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->forPeriod($year, $month)
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->exists();
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if ($exists) {
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$skipped++;
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continue;
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}
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$annualSalary = $employee->getJsonExtraValue('salary', 0);
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$baseSalary = $annualSalary > 0 ? round($annualSalary / 12) : 0;
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$data = [
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'base_salary' => $baseSalary,
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'overtime_pay' => 0,
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'bonus' => 0,
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'allowances' => null,
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'deductions' => null,
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];
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$calculated = $this->calculateAmounts($data, $settings);
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Payroll::create([
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'tenant_id' => $tenantId,
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'user_id' => $employee->user_id,
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'pay_year' => $year,
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'pay_month' => $month,
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'base_salary' => $baseSalary,
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'overtime_pay' => 0,
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'bonus' => 0,
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'allowances' => null,
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'gross_salary' => $calculated['gross_salary'],
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'income_tax' => $calculated['income_tax'],
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'resident_tax' => $calculated['resident_tax'],
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'health_insurance' => $calculated['health_insurance'],
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'pension' => $calculated['pension'],
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'employment_insurance' => $calculated['employment_insurance'],
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'deductions' => null,
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'total_deductions' => $calculated['total_deductions'],
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'net_salary' => $calculated['net_salary'],
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'status' => 'draft',
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'created_by' => auth()->id(),
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'updated_by' => auth()->id(),
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]);
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$created++;
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}
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});
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return ['created' => $created, 'skipped' => $skipped];
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}
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/**
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* 급여 금액 자동 계산
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*/
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public function calculateAmounts(array $data, ?PayrollSetting $settings = null): array
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{
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$settings = $settings ?? PayrollSetting::getOrCreate();
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$baseSalary = (float) ($data['base_salary'] ?? 0);
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$overtimePay = (float) ($data['overtime_pay'] ?? 0);
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$bonus = (float) ($data['bonus'] ?? 0);
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// 수당 합계
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$allowancesTotal = 0;
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if (! empty($data['allowances'])) {
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$allowances = is_string($data['allowances']) ? json_decode($data['allowances'], true) : $data['allowances'];
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foreach ($allowances ?? [] as $allowance) {
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$allowancesTotal += (float) ($allowance['amount'] ?? 0);
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}
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}
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// 총 지급액
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$grossSalary = $baseSalary + $overtimePay + $bonus + $allowancesTotal;
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// 4대보험 계산
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$healthInsurance = $this->calculateHealthInsurance($grossSalary, $settings);
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$pension = $this->calculatePension($grossSalary, $settings);
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$employmentInsurance = $this->calculateEmploymentInsurance($grossSalary, $settings);
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// 근로소득세 (간이세액표)
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$incomeTax = $this->calculateIncomeTax($grossSalary);
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// 지방소득세 (근로소득세의 10%)
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$residentTax = (int) floor($incomeTax * ($settings->resident_tax_rate / 100));
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// 추가 공제 합계
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$extraDeductions = 0;
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if (! empty($data['deductions'])) {
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$deductions = is_string($data['deductions']) ? json_decode($data['deductions'], true) : $data['deductions'];
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foreach ($deductions ?? [] as $deduction) {
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$extraDeductions += (float) ($deduction['amount'] ?? 0);
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}
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}
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// 총 공제액
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$totalDeductions = $incomeTax + $residentTax + $healthInsurance + $pension + $employmentInsurance + $extraDeductions;
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// 실수령액
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$netSalary = $grossSalary - $totalDeductions;
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return [
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'gross_salary' => (int) $grossSalary,
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'income_tax' => $incomeTax,
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'resident_tax' => $residentTax,
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'health_insurance' => $healthInsurance,
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'pension' => $pension,
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'employment_insurance' => $employmentInsurance,
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'total_deductions' => (int) $totalDeductions,
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'net_salary' => (int) max(0, $netSalary),
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];
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}
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/**
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* 근로소득세 계산 (간이세액표 기준, 부양가족 1인)
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*/
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public function calculateIncomeTax(float $grossSalary, int $dependents = 1): int
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{
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if ($grossSalary <= 0) {
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return 0;
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}
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$tax = 0;
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foreach (self::INCOME_TAX_TABLE as [$min, $max, $amount]) {
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if ($grossSalary > $min && $grossSalary <= $max) {
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$tax = $amount;
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break;
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}
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}
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// 마지막 구간 초과
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if ($grossSalary > 87000000) {
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$tax = self::INCOME_TAX_TABLE[count(self::INCOME_TAX_TABLE) - 1][2];
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}
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return (int) $tax;
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}
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/**
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* 건강보험료 계산
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*/
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private function calculateHealthInsurance(float $grossSalary, PayrollSetting $settings): int
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{
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$healthInsurance = $grossSalary * ($settings->health_insurance_rate / 100);
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$longTermCare = $healthInsurance * ($settings->long_term_care_rate / 100);
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return (int) round($healthInsurance + $longTermCare);
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}
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/**
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* 국민연금 계산
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*/
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private function calculatePension(float $grossSalary, PayrollSetting $settings): int
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{
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$base = min(max($grossSalary, (float) $settings->pension_min_salary), (float) $settings->pension_max_salary);
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return (int) round($base * ($settings->pension_rate / 100));
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}
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/**
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* 고용보험료 계산
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*/
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private function calculateEmploymentInsurance(float $grossSalary, PayrollSetting $settings): int
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{
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return (int) round($grossSalary * ($settings->employment_insurance_rate / 100));
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}
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/**
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* 부서 목록 (드롭다운용)
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*/
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public function getDepartments(): Collection
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|
{
|
|
$tenantId = session('selected_tenant_id');
|
|
|
|
return Department::query()
|
|
->where('is_active', true)
|
|
->when($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
|
|
{
|
|
$tenantId = session('selected_tenant_id');
|
|
|
|
return Employee::query()
|
|
->with('user:id,name')
|
|
->forTenant($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();
|
|
}
|
|
|
|
/**
|
|
* 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();
|
|
}
|
|
}
|