fegger
3f307a0688
Use Odoo's payroll expense reconciliation flow so documented employee-paid travel expenses remain linked to their payslip and payable settlement. Classify only the excess over the verified domestic tax-free limits as running remuneration, avoiding both unpaid expense reimbursements and double payment.
228 lines
11 KiB
Python
228 lines
11 KiB
Python
# Part of the odoo-at-payroll project. License: LGPL-3.
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"""AP13-A: documented domestic travel reimbursements.
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The standard ``hr_payroll_expense`` module keeps the employee expense and
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payslip payable reconciliation intact. It pays the full documented expense
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through ``EXPENSES``. Only the portion above the Austrian tax-free limit is
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added as running remuneration; a neutral payroll deduction prevents this
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classification line from reimbursing the expense a second time.
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"""
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from datetime import date, timedelta
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from math import ceil
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from odoo import _, Command, fields, models
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from odoo.exceptions import UserError
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class HrExpense(models.Model):
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_inherit = 'hr.expense'
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l10n_at_reise_art = fields.Selection(
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[('keine', 'Keine AT-Reisekostenklassifikation'),
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('taggeld', 'Taggeld Inland'),
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('nachtigung', 'Nächtigung Inland'),
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('kilometergeld', 'Kilometergeld Dienstfahrt'),
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('oeffentlich', 'Öffentliche Verkehrsmittel Dienstreise'),
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('familienheimfahrt', 'Familienheimfahrt')],
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string='AT Reisekostenart', default='keine')
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l10n_at_reise_datum = fields.Date(string='AT Reisetag')
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l10n_at_reise_nachweis = fields.Boolean(
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string='AT Reisekostenaufzeichnung/Nachweis vorhanden',
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help='Beleg bzw. zeitnah geführte Reisekostenaufzeichnung als '
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'Voraussetzung der abgabenfreien Behandlung.')
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l10n_at_reise_stunden = fields.Float(string='AT Reisedauer (Stunden)')
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l10n_at_reise_naechtigungen = fields.Float(string='AT Nächtigungen')
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l10n_at_reise_naechtigung_pauschale = fields.Boolean(
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string='AT Nächtigungspauschale',
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help='Ohne Aktivierung wird ein belegter tatsächlicher Nächtigungs-'
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'aufwand erstattet; mit Aktivierung gilt die Pauschale.')
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l10n_at_reise_kilometer = fields.Float(string='AT Dienstkilometer')
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l10n_at_reise_fahrzeug = fields.Selection(
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[('pkw', 'Pkw/Kombi'), ('motorrad', 'Motorrad'),
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('fahrrad', 'Eigenes Fahrrad/E-Bike'),
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('dienstfahrrad', 'Dienstfahrrad'), ('fuss', 'Zu Fuß')],
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string='AT Fahrzeugart')
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l10n_at_reise_mitfahrer = fields.Integer(
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string='AT Dienstlich notwendige Mitfahrer')
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l10n_at_reise_familienheimfahrt = fields.Boolean(
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string='AT Familienheimfahrt an arbeitsfreiem Tag',
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help='Nur für die eigene Reisekostenart Familienheimfahrt: eine '
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'Fahrt je Woche und bei unzumutbarer täglicher Rückkehr.')
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l10n_at_reise_kein_taggeld = fields.Boolean(
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string='AT Kein steuerfreies Taggeld für diesen arbeitsfreien Tag',
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help='Familienheimfahrten dürfen nicht mit steuerfreiem Taggeld für '
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'denselben arbeitsfreien Tag kumulieren.')
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def _l10n_at_reise_validate(self):
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for expense in self:
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art = expense.l10n_at_reise_art
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if art == 'keine':
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continue
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if not expense.l10n_at_reise_datum:
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raise UserError(_('AT travel expenses require a travel date.'))
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if not expense.l10n_at_reise_nachweis:
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raise UserError(_(
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'AT travel expenses require a receipt or travel expense record.'))
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if art == 'taggeld' and expense.l10n_at_reise_stunden <= 0:
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raise UserError(_('Domestic daily allowance requires a travel duration.'))
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if art == 'nachtigung' and expense.l10n_at_reise_naechtigungen <= 0:
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raise UserError(_('Overnight reimbursement requires the number of overnights.'))
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if (art in ('kilometergeld', 'familienheimfahrt')
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and (expense.l10n_at_reise_kilometer <= 0
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or not expense.l10n_at_reise_fahrzeug)):
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raise UserError(_(
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'Mileage reimbursement requires kilometres and a vehicle type.'))
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if art == 'familienheimfahrt':
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if not expense.l10n_at_reise_familienheimfahrt:
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raise UserError(_(
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'Family home travel must be recorded as a trip on a non-working day.'))
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if not expense.l10n_at_reise_kein_taggeld:
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raise UserError(_(
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'Family home travel cannot be combined with tax-free daily allowance for the same non-working day.'))
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monday = expense.l10n_at_reise_datum - timedelta(
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days=expense.l10n_at_reise_datum.weekday())
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sunday = monday + timedelta(days=6)
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weekly_trips = self.search_count([
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('id', '!=', expense.id),
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('employee_id', '=', expense.employee_id.id),
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('l10n_at_reise_art', '=', 'familienheimfahrt'),
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('l10n_at_reise_datum', '>=', monday),
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('l10n_at_reise_datum', '<=', sunday),
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('state', 'not in', ('draft', 'refused', 'cancel')),
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])
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if weekly_trips:
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raise UserError(_(
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'Only one reimbursed family home trip per calendar week is tax-free.'))
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def action_submit(self):
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self._l10n_at_reise_validate()
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return super().action_submit()
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def _l10n_at_reise_km_rate(self, datum):
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self.ensure_one()
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werte = self.env['hr.rule.parameter']._get_parameter_from_code(
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'at_km_geld', datum)
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rate = float(werte.get(self.l10n_at_reise_fahrzeug, 0.0))
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passenger = (float(werte.get('mitfahrer', 0.0))
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* max(self.l10n_at_reise_mitfahrer, 0))
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return rate, passenger, werte
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def _l10n_at_reise_split(self, km_ytd=0.0, niedriger_satz_ytd=0.0):
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"""Return the tax-free and taxable portions of one expense.
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``km_ytd`` is the confirmed annual mileage before this expense. The
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caller processes current payslip expenses chronologically, so the
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annual 30,000-km cap is applied deterministically.
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"""
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self.ensure_one()
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amount = max(self.total_amount or 0.0, 0.0)
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art = self.l10n_at_reise_art
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if not art:
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art = 'keine'
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if art == 'keine':
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return amount, 0.0, km_ytd, niedriger_satz_ytd
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datum = self.l10n_at_reise_datum
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if not datum:
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raise UserError(_('AT travel expenses require a travel date.'))
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if art in ('oeffentlich',):
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return amount, 0.0, km_ytd, niedriger_satz_ytd
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if art == 'taggeld':
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werte = self.env['hr.rule.parameter']._get_parameter_from_code(
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'at_reise_inland', datum)
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hours = self.l10n_at_reise_stunden
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if hours <= 3.0:
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cap = 0.0
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else:
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full_days, rest_hours = divmod(hours, 24.0)
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cap = full_days * float(werte['taggeld_tag'])
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if rest_hours:
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cap += ceil(rest_hours) * float(werte['taggeld_tag']) / 12.0
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frei = min(amount, cap)
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return frei, amount - frei, km_ytd, niedriger_satz_ytd
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if art == 'nachtigung':
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if not self.l10n_at_reise_naechtigung_pauschale:
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return amount, 0.0, km_ytd, niedriger_satz_ytd
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werte = self.env['hr.rule.parameter']._get_parameter_from_code(
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'at_reise_inland', datum)
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frei = min(amount, self.l10n_at_reise_naechtigungen
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* float(werte['naechtigung_pauschale']))
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return frei, amount - frei, km_ytd, niedriger_satz_ytd
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rate, passenger, werte = self._l10n_at_reise_km_rate(datum)
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remaining_km = max(float(werte['km_jahr_max']) - km_ytd, 0.0)
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eligible_km = min(self.l10n_at_reise_kilometer, remaining_km)
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# The annual kilometre cap covers all vehicles and family home trips.
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# A service bicycle has no official kilometre allowance.
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cap = eligible_km * (rate + passenger)
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# For a lower official vehicle rate, § 26 Z 4 also limits the
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# annual base allowance to €12,600; passenger supplements do not
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# enlarge that amount.
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niedriger = rate < float(werte['pkw'])
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if niedriger:
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rest_betrag = max(
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float(werte['niedriger_satz_jahr_max']) - niedriger_satz_ytd,
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0.0)
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cap = min(cap, rest_betrag + eligible_km * passenger)
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frei = min(amount, cap)
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return (frei, amount - frei,
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km_ytd + self.l10n_at_reise_kilometer,
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niedriger_satz_ytd + (eligible_km * rate if niedriger else 0.0))
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class HrPayslip(models.Model):
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_inherit = 'hr.payslip'
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def _l10n_at_reise_km_ytd(self):
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self.ensure_one()
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jahr_start = date(self.date_from.year, 1, 1)
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expenses = self.env['hr.expense'].search([
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('employee_id', '=', self.employee_id.id),
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('l10n_at_reise_art', 'in', ('kilometergeld', 'familienheimfahrt')),
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('l10n_at_reise_datum', '>=', jahr_start),
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('l10n_at_reise_datum', '<', self.date_from),
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('payslip_id.state', 'not in', ('draft', 'cancel')),
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])
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kilometres = sum(expenses.mapped('l10n_at_reise_kilometer'))
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niedriger_betrag = 0.0
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for expense in expenses:
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rate, _passenger, werte = expense._l10n_at_reise_km_rate(
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expense.l10n_at_reise_datum)
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if rate < float(werte['pkw']):
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niedriger_betrag += expense.l10n_at_reise_kilometer * rate
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return kilometres, niedriger_betrag
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def _l10n_at_reise_steuerpflichtig(self):
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self.ensure_one()
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km_ytd, niedriger_satz_ytd = self._l10n_at_reise_km_ytd()
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taxable = 0.0
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expenses = self.expense_ids.filtered(
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lambda expense: expense.l10n_at_reise_art != 'keine').sorted(
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key=lambda expense: (expense.l10n_at_reise_datum or date.min,
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expense.id))
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for expense in expenses:
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_frei, ueberhang, km_ytd, niedriger_satz_ytd = \
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expense._l10n_at_reise_split(km_ytd, niedriger_satz_ytd)
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taxable += ueberhang
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return taxable
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def _update_expense_input_line_ids(self, search_new_valid_expenses=False):
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super()._update_expense_input_line_ids(
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search_new_valid_expenses=search_new_valid_expenses)
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taxable_input = self.env.ref(
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'l10n_at_hr_payroll_private.input_type_atp_reise_steuerpflichtig')
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offset_input = self.env.ref(
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'l10n_at_hr_payroll_private.input_type_atp_reise_nettoausgleich')
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for payslip in self:
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obsolete = payslip.input_line_ids.filtered(
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lambda line: line.input_type_id in (taxable_input, offset_input))
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commands = [Command.delete(line.id) for line in obsolete]
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taxable = payslip._l10n_at_reise_steuerpflichtig()
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if taxable:
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commands += [
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Command.create({'amount': taxable,
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'input_type_id': taxable_input.id}),
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Command.create({'amount': taxable,
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'input_type_id': offset_input.id}),
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]
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if commands:
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payslip.input_line_ids = commands
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