[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)
2026-09-17 08:52:45 +00:00 · 2026-09-15 11:01:55 +02:00
parent ee94f4664f
commit 9add58fe83
21 changed files with 753 additions and 41 deletions
@@ -351,7 +351,8 @@ class HrPayslip(models.Model):
                 + self._l10n_at_brutto('sonstig', result_rules)
                 - self._l10n_at_st_frei_freie_laufen(result_rules))
        for rule in self.struct_id.rule_ids:
-            if rule.l10n_at_s67_abs in ('abs3', 'abs6'):
+            if (rule.l10n_at_bemessung in ('laufend', 'sonstig')
+                    and rule.l10n_at_s67_abs in ('abs3', 'abs6')):
                if result_rules is not None and rule.code in result_rules:
                    basis -= result_rules[rule.code]['total']
                elif result_rules is None: