fegger
9add58fe83
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)
271 lines
11 KiB
Python
271 lines
11 KiB
Python
# Part of the odoo-at-payroll project. License: LGPL-3.
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"""GP7 Kern: ELDA-Fixsatz-Framework (DM-ORG 42.7.0 Konventionen) und
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Lohnzettel-Finanz-Generator (I1/L1, BEST LF/94) — Positionsexakte
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Satz-Assertions, CRLF/ISO-8859-15-Encoding, SANR/SANZ-Kette,
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KZ-245-Formel-Konsistenz aus GP3-Daten."""
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import base64
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import datetime
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import types
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from odoo.tests import TransactionCase, tagged
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from odoo.addons.l10n_at_hr_payroll.models.elda import (
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L10N_AT_ELDA_IDTEIL,
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L10nAtEldaBestand,
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L10nAtEldaDatei,
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L10nAtEldaSatz,
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l10n_at_euro_cent,
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)
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@tagged('post_install', '-at_install')
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class EldaFrameworkTest(TransactionCase):
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def test_01_feldformatierung(self):
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"""a/n: linksbündig blank-gefüllt; n: rechtsbündig mit führenden
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Nullen, keine Interpunktion; Cent kaufmännisch; skala=3 für
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Prozentsätze (39,30 % → 039300)."""
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satz = L10nAtEldaSatz(
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[(1, 'A', 1, 5, 'a'), (2, 'N', 6, 4, 'n'),
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(3, 'B', 10, 10, 'n')], 20)
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satz.setze('A', 'AB')
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satz.setze('N', 42)
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self.assertEqual(satz.render()[:5], 'AB ')
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self.assertEqual(satz.render()[5:9], '0042')
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# Unbelegtes n-Feld: Grundstellung 0.
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self.assertEqual(satz.render()[9:19], '0' * 10)
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self.assertEqual(l10n_at_euro_cent(1234.567), 123457)
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self.assertEqual(l10n_at_euro_cent(0.005), 1)
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prozent = L10nAtEldaSatz(
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[(1, 'VPTA', 1, 6, 'n')], 6)
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prozent.setze('VPTA', 39.30, skala=3)
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self.assertEqual(prozent.render(), '039300')
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def test_02_bestand_datei(self):
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"""Vorlaufsatz SART 00 mit BEST/VSTR/VERS, SANR lückenlos ab 1,
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SANZ inklusive Vorlauf/Schluss, CRLF-getrennte Zeilen in
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ISO-8859-15, optionaler Dateiheader ENCD."""
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satz1 = L10nAtEldaSatz(
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L10N_AT_ELDA_IDTEIL + [(2, 'X', 21, 4, 'a')], 24,
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bezeichnung='Test')
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satz1.setze('SART', '45')
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satz1.setze('VSTR', 'ST')
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satz1.setze('X', 'TEST')
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satz2 = L10nAtEldaSatz(
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L10N_AT_ELDA_IDTEIL + [(2, 'Y', 21, 4, 'n')], 24,
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bezeichnung='Test')
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satz2.setze('SART', '45')
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satz2.setze('VSTR', 'ST')
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satz2.setze('Y', 7)
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bestand = L10nAtEldaBestand(
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'AD', 'ST', '02',
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hersteller={'name': 'Test', 'kfz': 'A'},
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datensaetze=[satz1, satz2])
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zeilen = bestand.render(
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erstellungsdatum=datetime.date(2026, 1, 15))
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vorlauf = zeilen[0]
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self.assertEqual(len(zeilen), 4)
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self.assertEqual(vorlauf[18:20], 'ST') # VSTR (Pos. 19)
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self.assertEqual(vorlauf[22:24], 'AD') # BEST
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self.assertEqual(vorlauf[30:38], '15012026') # EDAT TTMMJJJJ
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self.assertEqual(vorlauf[149:151], '02') # VERS
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self.assertEqual(zeilen[1][0:2], '45')
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self.assertEqual(zeilen[1][2:9], '0000002') # SANR
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self.assertEqual(zeilen[3][20:26], '000004') # SANZ
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datei = L10nAtEldaDatei([bestand])
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roh = datei.render()
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self.assertIn(b'\r\n', roh)
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erste = roh.split(b'\r\n')[0]
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self.assertEqual(erste[:4], b' 01')
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self.assertIn(b'ISO-8859-15', erste)
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# Umlaut in ISO-8859-15 codiert.
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satz3 = L10nAtEldaSatz(
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L10N_AT_ELDA_IDTEIL + [(2, 'Z', 21, 10, 'a')], 30,
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bezeichnung='Umlaut')
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satz3.setze('SART', '45')
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satz3.setze('VSTR', 'ST')
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satz3.setze('Z', 'Für')
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self.assertIn('Für'.encode('ISO-8859-15'),
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satz3.render().encode('ISO-8859-15'))
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@tagged('post_install', '-at_install')
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class L16GeneratorTest(TransactionCase):
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def setUp(self):
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super().setUp()
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self.company = self.env.company
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self.company.write({
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'l10n_at_lohnsteuernummer': '123456789',
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'l10n_at_beitragskontonummer': '1412345678',
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})
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self.structure = self.env.ref(
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'l10n_at_hr_payroll_private.structure_at_privat')
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self.kv2203 = self.env.ref(
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'l10n_at_hr_payroll_private.kv_si_2203')
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self.gruppe_ii = self.env.ref(
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'l10n_at_hr_payroll_private.kv2203_grp_ii')
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self.calendar = self.env['resource.calendar'].create({
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'name': 'AT Test 40h',
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'tz': 'Europe/Vienna',
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'hours_per_day': 8,
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'attendance_ids': [
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(0, 0, {'name': 'Tag %d' % wd, 'dayofweek': str(wd),
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'hour_from': 8.0, 'hour_to': 16.0})
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for wd in range(5)
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],
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})
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self.company.resource_calendar_id = self.calendar
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employee = self.env['hr.employee'].create({
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'name': 'L16 Test', 'birthday': '1990-05-15'})
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version = self.env['hr.version'].search(
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[('employee_id', '=', employee.id)], limit=1)
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version.write({
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'contract_date_start': datetime.date(2020, 1, 1),
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'ssnid': '1234150590',
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'sex': 'female',
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'kv_id': self.kv2203.id,
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'kv_gruppe_id': self.gruppe_ii.id,
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'erfahrungsstufe': 1,
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'resource_calendar_id': self.calendar.id,
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})
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self.employee = employee
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self.version = version
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def _slip(self, monat, jahr=2026, confirm=True):
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erster = datetime.date(jahr, monat, 1)
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letzter = (erster.replace(day=28) + datetime.timedelta(days=4)) \
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.replace(day=1) - datetime.timedelta(days=1)
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slip = self.env['hr.payslip'].create({
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'name': 'L16 %d/%d' % (monat, jahr),
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'employee_id': self.employee.id,
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'struct_id': self.structure.id,
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'date_from': erster,
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'date_to': letzter,
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})
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slip.compute_sheet()
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if confirm:
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slip.action_payslip_done()
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return slip
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def test_01_l16_lauf_und_positionen(self):
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"""Jahreslauf: KZ-Salden aus GP3/GP4-Flags, L1-Record mit
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exakten Positionen (Satzlänge 3500, REFN/ARTL/KZ-V/B-Paare,
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SOZS/AVLN/AGBD), I1 (1100, STNRA/JAHR/GESA/ANZA), Datei mit
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LF-Bestand VSTR 94, KZ-245-Konsistenz per Konstruktion."""
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self._slip(11) # November mit B13
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deklaration = self.env['l10n.at.payroll.l16'].create({
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'company_id': self.company.id,
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'jahr': 2026,
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'art': '01',
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})
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deklaration.action_erzeugen()
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self.assertEqual(deklaration.state, 'done')
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self.assertEqual(len(deklaration.line_ids), 1)
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line = deklaration.line_ids
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# November: KZ 210 = KVGEO + B13 = 4.118,82 (§ 25 gesamt);
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# KZ 220 = B13 = 2.059,41; KZ 245 = laufende Bemessung.
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self.assertAlmostEqual(line.kz210, 4118.82, places=2)
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self.assertAlmostEqual(line.kz220, 2059.41, places=2)
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# KZ-245-Formel: 210 − 215 − 220 − 230 − 243
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erwartet = (line.kz210 - line.kz215 - line.kz220
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- line.kz230 - line.kz243)
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self.assertAlmostEqual(line.kz245, erwartet, places=1)
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# Datei: I1 (1100) + L1 (3500) + Vorlauf/Schluss (auf 3500
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# aufgefüllt), LF-Bestand, VSTR 94, Lohnzettelversion 28.
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roh = base64.b64decode(deklaration.datei_l16).decode(
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'ISO-8859-15')
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zeilen = roh.strip('\r\n').split('\r\n')
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# Dateiheader + Vorlauf + I1 + L1 + Schluss.
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self.assertEqual(len(zeilen), 5)
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header, vorlauf, i1, l1, schluss = zeilen
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self.assertEqual(header[:4], ' 01')
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self.assertIn('ISO-8859-15', header)
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self.assertEqual(len(i1), 1100)
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self.assertEqual(len(l1), 3500)
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self.assertEqual(vorlauf[0:2], '00')
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self.assertEqual(vorlauf[18:20], '94')
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self.assertEqual(vorlauf[22:24], 'LF')
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self.assertEqual(vorlauf[149:151], '28')
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self.assertEqual(i1[18:20], '94')
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self.assertEqual(i1[20:21], 'I')
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self.assertEqual(i1[34:43], '123456789') # STNRL
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self.assertEqual(i1[50:59], '123456789') # STNRA
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self.assertEqual(i1[82:84], '03') # STVE
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self.assertEqual(i1[232:236], '2026') # JAHR
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self.assertEqual(i1[236:243], '0000001') # GESA
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self.assertEqual(l1[18:20], '94')
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self.assertEqual(l1[20:21], 'L')
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self.assertEqual(l1[95:97], '01') # ARTL
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self.assertEqual(l1[119:123], '0111') # BELZ TTMM
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self.assertEqual(l1[123:127], '3011') # ENLZ
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self.assertEqual(l1[127:131], '2026') # JALZ
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self.assertEqual(l1[131:132], '3') # SOZS Angestellte
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self.assertEqual(l1[132:136], '1234') # AVLN LLLP
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self.assertEqual(l1[136:142], '150590') # AGBD TTMMJJ
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# KZ-Felder: V/B-Paare (1-based-Positionen → Index pos−1).
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self.assertEqual(l1[296:297], '+') # V210 (Pos. 297)
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self.assertEqual(l1[297:307], '0000411882') # B210
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self.assertEqual(l1[318:319], '+') # V220 (Pos. 319)
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self.assertEqual(l1[319:329], '0000205941') # B220
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self.assertEqual(l1[450:451], '+') # V245 (Pos. 451)
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b245 = '%010d' % int(round(line.kz245 * 100))
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self.assertEqual(l1[451:461], b245)
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self.assertEqual(schluss[0:2], '99')
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self.assertEqual(schluss[20:26], '000004') # SANZ
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def test_01b_abfertigung_lohnsteuer_salden(self):
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"""Abs.-3-Bezug bleibt außerhalb KZ 210/220; LST_ABF zählt zu 260."""
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deklaration = self.env['l10n.at.payroll.l16'].create({
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'company_id': self.company.id,
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'jahr': 2026,
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'art': '01',
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})
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l16_line = self.env['l10n.at.payroll.l16.line'].create({
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'l16_id': deklaration.id,
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'employee_id': self.employee.id,
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})
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abs3_rule = types.SimpleNamespace(
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l10n_at_bemessung='sonstig', l10n_at_s67_abs='abs3')
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lst_rule = types.SimpleNamespace(
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l10n_at_bemessung='neutral', l10n_at_s67_abs='keine')
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slip = types.SimpleNamespace(
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line_ids=[
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types.SimpleNamespace(
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salary_rule_id=abs3_rule, code='ABF_ALT', total=12000.0),
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types.SimpleNamespace(
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salary_rule_id=lst_rule, code='LST_ABF', total=720.0),
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],
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_l10n_at_freibetraege_68=lambda: {'szfn': 0.0, 'ue_std': 0.0},
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)
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salden = l16_line._kz_salden([slip])
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self.assertEqual(salden['kz210'], 0.0)
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self.assertEqual(salden['kz220'], 0.0)
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self.assertEqual(salden['lohnsteuer'], 720.0)
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def test_02_arbeitsstaette(self):
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"""§ 34 Abs 6 ASVG: je AN ein Satz 45 (Länge 300) mit BKNR,
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VSNR, STNR und GKZ aus dem Dienstort-Partner; Warnung, wenn
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die GKZ fehlt."""
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self._slip(1)
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deklaration = self.env['l10n.at.payroll.l16'].create({
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'company_id': self.company.id,
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'jahr': 2026,
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'art': '01',
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})
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deklaration.action_erzeugen()
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self.assertTrue(deklaration.datei_arbeitsstaette)
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roh = base64.b64decode(
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deklaration.datei_arbeitsstaette).decode('ISO-8859-15')
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zeilen = roh.strip('\r\n').split('\r\n')
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vorlauf, satz45 = zeilen[1], zeilen[2]
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self.assertEqual(vorlauf[18:20], 'ST')
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self.assertEqual(vorlauf[22:24], 'AD')
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self.assertEqual(satz45[0:2], '45')
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self.assertEqual(len(satz45), 300)
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self.assertEqual(satz45[22:32], '1412345678') # BKNR
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self.assertEqual(satz45[32:42], '1234150590') # VSNR
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self.assertEqual(satz45[52:61], '123456789') # STNR
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self.assertIn('Gemeindekennziffer', deklaration.protokoll) |