[IMP] l10n_at_hr_payroll_private: add Pendlerpauschale, Pendlereuro and job ticket data (AP13-B)

Model commuter declarations as effective-dated L 34 records so monthly changes, L 34/Pendlerrechner evidence and historical payslip reproduction stay auditable. PP enters as an aliquoted § 66 freibetrag of the running tax base while PE joins the annual absetzbetraege, matching the cumulative engine's rollup. Ticket handling follows § 26 Z 5: employer ticket costs reduce PP pro rata (lit i), Werkverkehr is data-driven via the residual route and salary conversion does not block PP/PE. Also register the AP13-A tests that were accidentally left out of the previous commit.

addons/l10n_at_hr_payroll_private/tests/__init__.py

@@ -15,3 +15,5 @@ from . import test_aeb_private
 from . import test_pfaendung_private
 from . import test_sachbezuege_private
 from . import test_sachbezuege2_private
+from . import test_reisekosten_private
+from . import test_pendler_private

addons/l10n_at_hr_payroll_private/tests/test_pendler_private.py

@@ -0,0 +1,212 @@
+# Part of the odoo-at-payroll project. License: LGPL-3.
+"""AP13-B: Pendlerpauschale (Freibetrag) und Pendlereuro (Absetzbetrag)
+auf der kumulativen LSt-Engine — L-34-gestützte, effektiv datierte
+Erklärungen (lb-pen-01/02/04/06/09)."""
+from datetime import date, timedelta
+
+from odoo.tests import TransactionCase, tagged
+
+
+@tagged('post_install', '-at_install')
+class PendlerPrivateTest(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.structure = self.env.ref(
+            'l10n_at_hr_payroll_private.structure_at_privat')
+        self.kv2203 = self.env.ref('l10n_at_hr_payroll_private.kv_si_2203')
+        self.gruppe_ii = self.env.ref(
+            'l10n_at_hr_payroll_private.kv2203_grp_ii')
+        self.calendar = self.env['resource.calendar'].create({
+            'name': 'AT Test Pendler 40h Mo-Fr',
+            'tz': 'Europe/Vienna',
+            'hours_per_day': 8,
+            'attendance_ids': [
+                (0, 0, {'name': 'Tag %d' % weekday,
+                        'dayofweek': str(weekday),
+                        'hour_from': 8.0, 'hour_to': 16.0})
+                for weekday in range(5)
+            ],
+        })
+        self.env.company.resource_calendar_id = self.calendar
+
+    def _employee(self, contract_start=date(2020, 1, 1)):
+        employee = self.env['hr.employee'].create({'name': 'Test Pendler privat'})
+        version = self.env['hr.version'].search(
+            [('employee_id', '=', employee.id)], limit=1)
+        if not version:
+            version = self.env['hr.version'].create({
+                'employee_id': employee.id,
+                'date_start': contract_start})
+        version.write({
+            'contract_date_start': contract_start,
+            'kv_id': self.kv2203.id,
+            'kv_gruppe_id': self.gruppe_ii.id,
+            'erfahrungsstufe': 1,
+            'resource_calendar_id': self.calendar.id,
+        })
+        return employee
+
+    def _erklaerung(self, employee, **vals):
+        werte = {
+            'employee_id': employee.id,
+            'date_start': date(2026, 1, 1),
+            'strecke_km': 25,
+            'pauschale_art': 'klein',
+            'fahrten_stufe': 'voll',
+            'pendlerrechner_datum': date(2025, 12, 15),
+        }
+        werte.update(vals)
+        return self.env['l10n.at.payroll.pendler.erklaerung'].create(werte)
+
+    def _slip(self, employee, month, year=2026):
+        first = date(year, month, 1)
+        next_month = (first + timedelta(days=32)).replace(day=1)
+        slip = self.env['hr.payslip'].create({
+            'name': 'Test-Pendler %d/%d' % (month, year),
+            'employee_id': employee.id,
+            'struct_id': self.structure.id,
+            'date_from': first,
+            'date_to': next_month - timedelta(days=1),
+        })
+        slip.compute_sheet()
+        return slip
+
+    def test_01_pp_freibetrag_voller_monat(self):
+        """Kleines PP 25 km voll: 696/12 = 58 € als Freibetrag der
+        laufenden LSt-Bemessung; kein SV- und kein LNK-Effekt."""
+        emp_mit = self._employee()
+        emp_ohne = self._employee()
+        self._erklaerung(emp_mit)
+        slip_mit = self._slip(emp_mit, 1)
+        slip_ohne = self._slip(emp_ohne, 1)
+        pp, pe = slip_mit._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp, 58.0, places=2)
+        self.assertAlmostEqual(pe, 150.0, places=2)
+        self.assertAlmostEqual(
+            slip_ohne._l10n_at_bemessung_laufen()
+            - slip_mit._l10n_at_bemessung_laufen(), 58.0, places=2)
+        # PP = LSt-Freibetrag: SV- und LNK-Basis unverändert.
+        self.assertAlmostEqual(
+            slip_mit._l10n_at_sv_basis_roh()
+            - slip_ohne._l10n_at_sv_basis_roh(), 0.0, places=2)
+        self.assertAlmostEqual(
+            slip_mit._at_lnk_basis('flaf')
+            - slip_ohne._at_lnk_basis('flaf'), 0.0, places=2)
+
+    def test_02_pe_absetzbetrag(self):
+        """Pendlereuro 2026: 6 €/km/Jahr → 25 km × 6 = 150 €/Jahr
+        zusätzlich zum Verkehrsabsetzbetrag (496 €)."""
+        emp = self._employee()
+        self._erklaerung(emp)
+        slip = self._slip(emp, 1)
+        absetz = self._l10n_at_vab()
+        self.assertAlmostEqual(
+            slip._l10n_at_absetzbetraege(100000.0), absetz + 150.0, places=2)
+
+    def _l10n_at_vab(self):
+        absetz = self.env['hr.rule.parameter']._get_parameter_from_code(
+            'at_lst_absetzbetraege', date(2026, 1, 31))
+        return float(absetz['verkehrsabsetzbetrag'])
+
+    def test_03_stufen_und_grosses_pp(self):
+        """Staffel „mehr als": 40 km → klein 696 (nicht 1.356);
+        großes PP 2 km → 372/12 = 31 €, PE 2 km × 6 = 12 €/J."""
+        emp_40 = self._employee()
+        self._erklaerung(emp_40, strecke_km=40)
+        pp_40, pe_40 = self._slip(emp_40, 1)._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp_40, 58.0, places=2)
+        self.assertAlmostEqual(pe_40, 240.0, places=2)
+
+        emp_gross = self._employee()
+        self._erklaerung(emp_gross, strecke_km=2,
+                         pauschale_art='gross')
+        pp, pe = self._slip(emp_gross, 1)._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp, 31.0, places=2)
+        self.assertAlmostEqual(pe, 12.0, places=2)
+
+    def test_04_fahrten_stufen(self):
+        """lb-pen-09: 20 km klein, 4 Fahrten (1/3): PP 19,33 €. PE
+        wird als Jahreswert mit Stufenfaktor zurückgegeben: (20 × 6) ×
+        1/3 = 40 €/Jahr (Monatswert 3,33 €, lb-pen-04)."""
+        emp = self._employee()
+        self._erklaerung(emp, strecke_km=20, fahrten_stufe='drittel')
+        pp, pe = self._slip(emp, 1)._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp, 19.33, places=2)
+        self.assertAlmostEqual(pe, 120.0 * (1.0 / 3.0), places=2)
+
+    def test_05_untermonatig_lb_pen_09(self):
+        """lb-pen-09-Quellenbeispiel: Beginn 25.4., 5 Pendeltage, 25 km,
+        klein 1/3 → 696 × 1/3 / 360 × 6 = 3,87 €."""
+        emp = self._employee(contract_start=date(2026, 4, 25))
+        self._erklaerung(emp, date_start=date(2026, 4, 1),
+                         fahrten_stufe='drittel')
+        slip = self._slip(emp, 4)
+        pp, _pe = slip._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp, 3.87, places=2)
+
+    def test_06_arbeitgeber_kfz_sperre(self):
+        """Arbeitgebereigenes Kfz für die Pendelstrecke: PP und PE
+        entfallen (§ 16 Abs 1 Z 6 lit b)."""
+        emp = self._employee()
+        self._erklaerung(emp, arbeitgeber_kfz=True)
+        slip = self._slip(emp, 1)
+        self.assertEqual(slip._l10n_at_pendler_werte(), (0.0, 0.0))
+        self.assertAlmostEqual(
+            slip._l10n_at_absetzbetraege(100000.0),
+            self._l10n_at_vab(), places=2)
+
+    def test_07_oeffi_ticket_kostenreduktion(self):
+        """§ 26 Z 5 lit b: AG-Ticketkosten mindern das PP anteilig;
+        fällt das PP auf 0, entfällt auch der Fixkopplungs-PE."""
+        emp = self._employee()
+        self._erklaerung(emp, ticket_art='oeffi',
+                         ticket_kosten_monatlich=30.0)
+        pp, pe = self._slip(emp, 1)._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp, 28.0, places=2)
+        self.assertAlmostEqual(pe, 150.0, places=2)
+
+        emp_null = self._employee()
+        self._erklaerung(emp_null, ticket_art='oeffi',
+                         ticket_kosten_monatlich=100.0)
+        pp_null, pe_null = self._slip(emp_null, 1)._l10n_at_pendler_werte()
+        self.assertEqual(pp_null, 0.0)
+        self.assertEqual(pe_null, 0.0)
+
+    def test_08_bezugsumwandlung_sperrt_nicht(self):
+        """Bezugsumwandlung: Ticket ist steuerpflichtiger laufender
+        Bezug (DN trägt die Kosten) — PP/PE laufen normal."""
+        emp = self._employee()
+        self._erklaerung(emp, ticket_art='oeffi',
+                         ticket_bezugsumwandlung=True)
+        pp, pe = self._slip(emp, 1)._l10n_at_pendler_werte()
+        self.assertAlmostEqual(pp, 58.0, places=2)
+        self.assertAlmostEqual(pe, 150.0, places=2)
+
+    def test_09_effektive_datierte_auswahl(self):
+        """Neuere Erklärung überschreibt die ältere im Gültigkeits-
+        fenster; historische Läufe behalten die damals gültige."""
+        emp = self._employee()
+        self._erklaerung(emp, strecke_km=25)
+        neu = self._erklaerung(
+            emp, date_start=date(2026, 3, 1), strecke_km=61)
+        m2 = self._slip(emp, 2)
+        m4 = self._slip(emp, 4)
+        self.assertAlmostEqual(m2._l10n_at_pendler_werte()[0], 58.0, places=2)
+        self.assertAlmostEqual(m4._l10n_at_pendler_werte()[0], 168.0, places=2)
+        self.assertEqual(
+            m4._l10n_at_pendler_erklaerung(), neu)
+
+    def test_10_e2e_lst_wirkung(self):
+        """E2E: PP mindert die LSt-Bemessung und damit die LSt, PE die
+        Steuer direkt — LST_LFD sinkt gegen den Basellauf."""
+        emp_mit = self._employee()
+        emp_ohne = self._employee()
+        self._erklaerung(emp_mit)
+        slip_mit = self._slip(emp_mit, 1)
+        slip_ohne = self._slip(emp_ohne, 1)
+        lst_mit = sum(slip_mit.line_ids.filtered(
+            lambda line: line.code == 'LST_LFD').mapped('total'))
+        lst_ohne = sum(slip_ohne.line_ids.filtered(
+            lambda line: line.code == 'LST_LFD').mapped('total'))
+        self.assertLess(lst_mit, lst_ohne)

addons/l10n_at_hr_payroll_private/tests/test_reisekosten_private.py

@@ -63,7 +63,7 @@ class ReisekostenPrivateTest(TransactionCase):
             'name': 'Testreise',
             'employee_id': self._employee().id,
             'total_amount_currency': 0.0,
-            'unit_amount': 0.0,
+            'quantity': 1.0,
             **values,
         })