[IMP] l10n_at_hr_payroll_private: add voluntary severance under § 67 Abs 6 (AP15-B)

Split the voluntary severance into its privileged part and a tariff remainder on the exit run: the privileged part combines the quarter rule (1/4 of the last twelve months' running pay, capped at nine times the monthly HBG) with the twelfth rule (2/12 to 12/12 by proven service, capped at n × 3 × HBG), reduced per Z 3 by severance already received and the statutory claim due at this termination, all taxed at the flat 6 % rate. The excess runs as its own rule flagged l10n_at_s67_abs6_ueberhang: taxed with the running tariff of the payment month but excluded from the annual sixth, since Z 5 exempts only the Z 1/Z 2 amounts and the excess is a special payment, not running pay. The twelve-month basis aggregates validated prior runs plus own lines, excluding the flagged excess and § 26 Z 4 travel overhang via a dedicated rule flag. Free of SV (§ 49 Abs 3 Z 7 ASVG), payroll levies regardless of the 6 %/tarif split (§ 41 Abs 4 lit b FLAG, § 122 Abs 8 WKG, § 5 Abs 2 lit b KommStG) and BV contributions; the former BV-Anwartschaft exclusion Z 7 is repealed (BGBl I 118/2015). The wizard proposes the rolling basis and the statutory claim, previews Z 1/Z 2/reduction/privileged/excess/tax and requires explicit confirmation against claim-conversion risk. The § 291d EO termination pot nets both severance wage-tax rules; key 260 now includes LST_ABF_FREI. Verified against the original statute text in .ris/ (EStG § 67 Abs 6) and the knowledge-base sources lb-end-12/13/15; KZ positioning of Abs-6 amounts and the excess's § 291d pot allocation remain documented verification points against LStR Rz 1087 ff.

Version 19.0.14.0.0 (private), 19.0.10.0.0 (core)

addons/l10n_at_hr_payroll/tests/test_elda_l16.py

@@ -235,6 +235,9 @@ class L16GeneratorTest(TransactionCase):
                     salary_rule_id=abs3_rule, code='ABF_ALT', total=12000.0),
                 types.SimpleNamespace(
                     salary_rule_id=lst_rule, code='LST_ABF', total=720.0),
+                types.SimpleNamespace(
+                    salary_rule_id=lst_rule, code='LST_ABF_FREI',
+                    total=300.0),
             ],
             _l10n_at_freibetraege_68=lambda: {'szfn': 0.0, 'ue_std': 0.0},
         )
@@ -243,7 +246,7 @@ class L16GeneratorTest(TransactionCase):
 
         self.assertEqual(salden['kz210'], 0.0)
         self.assertEqual(salden['kz220'], 0.0)
-        self.assertEqual(salden['lohnsteuer'], 720.0)
+        self.assertEqual(salden['lohnsteuer'], 1020.0)
 
     def test_02_arbeitsstaette(self):
         """§ 34 Abs 6 ASVG: je AN ein Satz 45 (Länge 300) mit BKNR,

addons/l10n_at_hr_payroll/tests/test_lohnsteuer.py

@@ -125,6 +125,27 @@ class LohnsteuerTest(TransactionCase):
             'contract_date_end': date(2026, 1, 10)})
         self.assertEqual(slip._l10n_at_lohnsteuertage(), 10)
 
+    # ------------------------------------------------------------------
+    # § 67 Abs 6 Z 6 — Überhang (tarifisch, ohne Sechstel-Effekt)
+    # ------------------------------------------------------------------
+    def test_20_abs6_ueberhang_ohne_sechstel(self):
+        """Der gekennzeichnete Überhang läuft tarifisch in der laufenden
+        Bemessung, erhöht aber das Jahressechstel nicht."""
+        employee = self._employee()
+        slip_ohne = self._slip(employee, 1)
+        regel = self._regel('T_ABS6_UEB', 1000.0, sv_art='keine')
+        regel.l10n_at_s67_abs6_ueberhang = True
+        slip_mit = self._slip(employee, 2)
+
+        self.assertAlmostEqual(
+            slip_mit._l10n_at_abs6_ueberhang_total(), 1000.0, places=2)
+        self.assertAlmostEqual(
+            slip_mit._l10n_at_bemessung_laufen()
+            - slip_ohne._l10n_at_bemessung_laufen(), 1000.0, places=2)
+        self.assertAlmostEqual(
+            slip_mit._l10n_at_sechstel() - slip_ohne._l10n_at_sechstel(),
+            0.0, places=2)
+
     # ------------------------------------------------------------------
     # § 68 Freibeträge (Buckets über Regel-Flags)
     # ------------------------------------------------------------------