[IMP] l10n_at_hr_payroll_private: add statutory old-system severance (AP15-A)

Pay the pre-2003 AngG severance from the end-of-employment run as its own neutral benefit line: free of SV (§ 49 Abs 3 Z 7 ASVG) and payroll levies, outside the annual sixth, and collected into the § 291d EO termination pot net of its own wage tax. Taxation follows the binding better-of rule of § 67 Abs 3 EStG: multiple-of-method (tariff wage tax on the running monthly wage × the statutory multiple of the payout) versus the flat 6 % rate, applied mandatorily in favour of the employee. The tariff wage tax is captured as a separately confirmed value instead of deriving it from gross pay through the § 62 engine. The wizard enforces § 23a Abs 3 AngG (parental exit needs five uninterrupted years), blocks BMSVG-new contracts except frozen claims and validates AGRD 02/06 against the claim type. The LNK basis subtracts § 67 Abs 3/6 rules only when they actually run in the tax base, the L16 generator reports LST_ABF in key 260 outside 210/220, and result_rules access in the garnishment paths avoids DefaultDictPayroll materialisation. Verified against the original statute texts in .ris/ (AngG §§ 23/23a, EStG § 67 Abs 3).

Version 19.0.13.0.0 (private), 19.0.9.0.0 (core)

addons/l10n_at_hr_payroll/models/lohnsteuer.py

@@ -400,6 +400,7 @@ class HrPayslip(models.Model):
     # ------------------------------------------------------------------
     # § 66 Monatslohnsteuer — kumulativ mit Rollung
     # ------------------------------------------------------------------
+
     def _l10n_at_lst_laufend(self, result_rules=None):
         """LSt auf laufende Bezüge (§ 66): kumulative Hochrechnung
         (360-Tage-Jahr) minus bereits einbehaltene LSt — Vormonats-

addons/l10n_at_hr_payroll/models/lohnzettel_l16.py

@@ -390,7 +390,7 @@ class L10nAtPayrollL16Line(models.Model):
         GP3-Kerns (Monats-Caps 400/600 und ÜStd 15/170 eingerechnet);
         220 = sonstige § 67 Abs 1/2/5 ohne Abs-3/6; 225 = SV-DN auf
         KZ 220; 230 = laufende SV-DN + AK + WF; VIEB = 230 + 225 +
-        226; 260/BIEL = LST_LFD + LST_SZ."""
+        226; 260/BIEL = LST_LFD + LST_SZ + LST_ABF."""
         self.ensure_one()
         salden = dict.fromkeys(
             ('kz210', 'kz215', 'kz220', 'kz225', 'kz226', 'kz230',
@@ -411,7 +411,7 @@ class L10nAtPayrollL16Line(models.Model):
                 elif line.code in ('SVDN_KV', 'SVDN_PV', 'SVDN_AV',
                                    'SVDN_AK', 'SVDN_WF'):
                     salden['kz230'] += line.total
-                elif line.code in ('LST_LFD', 'LST_SZ'):
+                elif line.code in ('LST_LFD', 'LST_SZ', 'LST_ABF'):
                     salden['lohnsteuer'] += line.total
             freibe = slip._l10n_at_freibetraege_68()
             salden['kz215'] += freibe['szfn'] + freibe['ue_std']