feat(hrm): 社保公积金方案支持按部门绑定，修比例输入精度

gaoluyang

6 小时以前 d37c463e8dcdc72edf992f8c010b5c9037a3dceb

 yudao-module-hrm/src/main/java/cn/iocoder/yudao/module/hrm/service/salary/HrmSalaryCalculationServiceImpl.java

@@ -5,6 +5,9 @@
import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
import cn.iocoder.yudao.module.hrm.controller.admin.salary.vo.HrmSalaryCalculationPageReqVO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.approval.HrmLeaveApplicationDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.approval.HrmOvertimeApplicationDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.attendance.HrmEmployeeScheduleDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.attendance.HrmShiftDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.employee.HrmEmployeeDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmEmployeeSalaryDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmEmployeeSocialSecurityDO;
@@ -13,7 +16,11 @@
import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmSalaryPaymentDetailDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmSalaryPaymentDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmSocialSecuritySchemeDO;
import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmSalaryStructureDO;
import cn.iocoder.yudao.module.hrm.dal.mysql.approval.HrmLeaveApplicationMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.attendance.HrmEmployeeScheduleMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.attendance.HrmShiftMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.approval.HrmOvertimeApplicationMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.employee.HrmEmployeeMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmEmployeeSalaryMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmEmployeeSocialSecurityMapper;
@@ -22,8 +29,10 @@
import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmSalaryPaymentDetailMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmSalaryPaymentMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmSocialSecuritySchemeMapper;
import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmSalaryStructureMapper;
import cn.iocoder.yudao.module.hrm.dal.redis.HrmNoRedisDAO;
import cn.iocoder.yudao.module.system.api.dept.DeptApi;
import cn.iocoder.yudao.module.hrm.enums.HrmOvertimeTypeEnum;
import jakarta.annotation.Resource;
import org.springframework.stereotype.Service;
import org.springframework.transaction.annotation.Transactional;
@@ -34,8 +43,12 @@
import java.time.LocalDate;
import java.time.LocalDateTime;
import java.time.YearMonth;
import java.util.Collections;
import java.util.HashMap;
import java.util.List;
import java.util.Map;
import java.util.Objects;
import java.util.Set;
import java.util.stream.Collectors;

import static cn.iocoder.yudao.framework.common.exception.util.ServiceExceptionUtil.exception;
@@ -74,6 +87,8 @@
    @Resource
    private HrmSocialSecuritySchemeMapper socialSecuritySchemeMapper;
    @Resource
    private HrmSocialSecuritySchemeService socialSecuritySchemeService;
    @Resource
    private HrmNoRedisDAO noRedisDAO;
    @Resource
    private DeptApi deptApi;
@@ -82,11 +97,19 @@
    @Resource
    private HrmLeaveApplicationMapper leaveApplicationMapper;
    @Resource
    private HrmOvertimeApplicationMapper overtimeApplicationMapper;
    @Resource
    private HrmSalaryStructureMapper salaryStructureMapper;
    @Resource
    private HrmLeaveTypeConfigMapper leaveTypeConfigMapper;
    @Resource
    private HrmSalaryPaymentMapper salaryPaymentMapper;
    @Resource
    private HrmSalaryPaymentDetailMapper salaryPaymentDetailMapper;
    @Resource
    private HrmEmployeeScheduleMapper employeeScheduleMapper;
    @Resource
    private HrmShiftMapper shiftMapper;

    @Override
    public PageResult<HrmSalaryCalculationDO> getSalaryCalculationPage(HrmSalaryCalculationPageReqVO pageReqVO) {
@@ -120,6 +143,8 @@
                .toList();

        // 2. 遍历员工进行薪酬核算
        // 部门 -> 方案 的解析结果在本次核算内缓存，避免逐员工重复查库
        Map<Long, HrmSocialSecuritySchemeDO> deptSchemeCache = new HashMap<>();
        for (HrmEmployeeDO employee : employees) {
            // employeeId 是员工ID，用于关联薪酬档案、社保档案、核算记录
            Long employeeId = employee.getId();
@@ -130,7 +155,10 @@
                if (existCalculations.size() > 1) {
                    throw exception(SALARY_CALCULATION_DUPLICATE, employee.getName(), period);
                }
                continue; // 已存在则跳过
                // 已确认或已发放的记录不可自动改写；待确认记录允许重算，以吸收后来审批通过的加班。
                if (existCalculations.get(0).getStatus() != 0) {
                    continue;
                }
            }

            // 2.2 获取员工薪酬档案（按员工ID查询）
@@ -142,24 +170,26 @@

            // 2.3 获取员工社保公积金档案（按员工ID查询，取最新生效的）
            HrmEmployeeSocialSecurityDO socialSecurity = employeeSocialSecurityMapper.selectLatestByUserId(employeeId);
            // 2.4 如果有社保档案，获取绑定的方案
            HrmSocialSecuritySchemeDO scheme = null;
            if (socialSecurity != null && socialSecurity.getSocialSecuritySchemeId() != null) {
                scheme = socialSecuritySchemeMapper.selectById(socialSecurity.getSocialSecuritySchemeId());
            }
            // 2.4 获取方案：员工档案指定 > 所在部门绑定 > 全局默认
            HrmSocialSecuritySchemeDO scheme = resolveScheme(socialSecurity, employee, effectiveDate, deptSchemeCache);

            // 2.5 构建核算记录（包含扣除计算，通过方案获取比例）
            HrmSalaryCalculationDO calculation = buildSalaryCalculation(period, employeeId, employee, employeeSalary, socialSecurity, scheme, effectiveDate);

            // 2.6 生成核算单号
            String no = noRedisDAO.generateSalaryCalculationNo();
            while (salaryCalculationMapper.selectByNo(no) != null) {
                no = noRedisDAO.generateSalaryCalculationNo();
            // 2.6 保存：首次生成单号；已有待确认记录则保留单号并覆盖重算结果
            if (CollUtil.isNotEmpty(existCalculations)) {
                HrmSalaryCalculationDO existing = existCalculations.get(0);
                calculation.setId(existing.getId());
                calculation.setNo(existing.getNo());
                salaryCalculationMapper.updateById(calculation);
            } else {
                String no = noRedisDAO.generateSalaryCalculationNo();
                while (salaryCalculationMapper.selectByNo(no) != null) {
                    no = noRedisDAO.generateSalaryCalculationNo();
                }
                calculation.setNo(no);
                salaryCalculationMapper.insert(calculation);
            }
            calculation.setNo(no);

            // 2.7 保存核算记录
            salaryCalculationMapper.insert(calculation);
        }
    }

@@ -174,13 +204,14 @@
    }

    /**
     * 构建默认的员工薪酬档案（基于员工表的基本工资）
     * 构建默认的员工薪酬档案。基本工资统一取员工档案，绩效工资默认不自动生成。
     */
    private HrmEmployeeSalaryDO buildDefaultEmployeeSalary(Long employeeId, HrmEmployeeDO employee) {
        BigDecimal baseSalary = employee.getBaseSalary() != null ? employee.getBaseSalary() : BigDecimal.ZERO;
        return HrmEmployeeSalaryDO.builder()
                .userId(employeeId) // 使用员工ID
                .salaryStructureId(employee.getSalaryStructureId())
                .baseSalary(employee.getBaseSalary() != null ? employee.getBaseSalary() : BigDecimal.ZERO)
                .baseSalary(baseSalary)
                .performanceSalary(BigDecimal.ZERO)
                .mealAllowance(BigDecimal.ZERO)
                .transportAllowance(BigDecimal.ZERO)
@@ -204,19 +235,34 @@
        BigDecimal mealAllowance = employeeSalary.getMealAllowance() != null ? employeeSalary.getMealAllowance() : BigDecimal.ZERO;
        BigDecimal transportAllowance = employeeSalary.getTransportAllowance() != null ? employeeSalary.getTransportAllowance() : BigDecimal.ZERO;
        BigDecimal otherAllowance = employeeSalary.getOtherAllowance() != null ? employeeSalary.getOtherAllowance() : BigDecimal.ZERO;
        BigDecimal overtimePay = BigDecimal.ZERO;
        OvertimeSalary overtimeSalary = calculateOvertimeSalary(employee, employeeSalary, period, baseSalary);
        BigDecimal overtimePay = overtimeSalary.pay();

        // 按排班累计出勤天数与排班总工时（无排班时出勤天数回退默认 22）
        ScheduleStat scheduleStat = calculateScheduleStat(employeeId, period);
        Integer workDays = scheduleStat.scheduledDays() > 0 ? scheduleStat.scheduledDays() : 22;
        BigDecimal totalWorkHours = scheduleStat.totalWorkHours();

        // 应发工资总额
        BigDecimal totalIncome = baseSalary.add(performanceSalary).add(mealAllowance)
                .add(transportAllowance).add(otherAllowance).add(overtimePay);

        // 获取社保基数（员工档案中的个性化基数）
        // 获取社保基数：员工社保档案 > 方案默认缴费基数 > 员工基本工资
        BigDecimal socialSecurityBase = (socialSecurity != null && socialSecurity.getSocialSecurityBase() != null)
                ? socialSecurity.getSocialSecurityBase() : baseSalary;
                ? socialSecurity.getSocialSecurityBase()
                : (scheme != null && scheme.getDefaultSocialSecurityBase() != null
                        ? scheme.getDefaultSocialSecurityBase() : baseSalary);

        // 获取公积金基数（员工档案中的个性化基数）
        BigDecimal housingFundBase = (socialSecurity != null && socialSecurity.getHousingFundBase() != null)
                ? socialSecurity.getHousingFundBase() : baseSalary;
        // 获取公积金基数：员工社保档案 > 方案默认公积金基数（大于 0 时）> 社保基数
        BigDecimal housingFundBase;
        if (socialSecurity != null && socialSecurity.getHousingFundBase() != null) {
            housingFundBase = socialSecurity.getHousingFundBase();
        } else if (scheme != null && scheme.getDefaultHousingFundBase() != null
                && scheme.getDefaultHousingFundBase().compareTo(BigDecimal.ZERO) > 0) {
            housingFundBase = scheme.getDefaultHousingFundBase();
        } else {
            housingFundBase = socialSecurityBase;
        }

        // 从方案中获取缴纳比例（优先使用方案中的比例，否则使用默认比例）
        BigDecimal pensionPersonalRatio = (scheme != null && scheme.getPensionPersonalRatio() != null)
@@ -276,10 +322,35 @@
                .otherDeduction(otherDeduction)
                .leaveDeduction(leaveDeduction)
                .actualSalary(actualSalary)
                .workDays(22) // 默认工作日
                .overtimeHours(BigDecimal.ZERO)
                .workDays(workDays) // 按排班累计应出勤天数，无排班时回退 22
                .overtimeHours(overtimeSalary.hours())
                .totalWorkHours(totalWorkHours)
                .status(0) // 待确认
                .build();
    }

    /**
     * 解析员工核算用的社保公积金方案
     *
     * 优先级：员工社保档案指定的方案（个别覆盖）> 员工所在部门绑定的方案 > 全局默认方案。
     * 都取不到时返回 null，由 {@link #buildSalaryCalculation} 使用默认比例常量。
     *
     * @param deptSchemeCache 本次核算内「部门 -> 方案」的缓存（允许 null 值，用于缓存"该部门无方案"）
     */
    private HrmSocialSecuritySchemeDO resolveScheme(HrmEmployeeSocialSecurityDO socialSecurity, HrmEmployeeDO employee,
                                                    LocalDate periodDate,
                                                    Map<Long, HrmSocialSecuritySchemeDO> deptSchemeCache) {
        if (socialSecurity != null && socialSecurity.getSocialSecuritySchemeId() != null) {
            HrmSocialSecuritySchemeDO scheme = socialSecuritySchemeMapper.selectById(socialSecurity.getSocialSecuritySchemeId());
            if (scheme != null) {
                return scheme;
            }
        }
        Long deptId = employee.getDeptId();
        if (!deptSchemeCache.containsKey(deptId)) {
            deptSchemeCache.put(deptId, socialSecuritySchemeService.resolveSchemeByDeptId(deptId, periodDate));
        }
        return deptSchemeCache.get(deptId);
    }

    /**
@@ -332,6 +403,85 @@
        }

        return totalLeaveDeduction;
    }

    /**
     * 汇总当月审批通过的加班申请。小时工资按基本工资 / 21.75 / 8 计算；
     * 工作日默认 1.5 倍、休息日默认 2 倍、法定节假日默认 3 倍，均可由薪酬结构覆盖。
     */
    private OvertimeSalary calculateOvertimeSalary(HrmEmployeeDO employee, HrmEmployeeSalaryDO employeeSalary,
                                                    String period, BigDecimal baseSalary) {
        if (employee.getUserId() == null) {
            return new OvertimeSalary(BigDecimal.ZERO, BigDecimal.ZERO);
        }
        YearMonth month = YearMonth.parse(period);
        List<HrmOvertimeApplicationDO> applications = overtimeApplicationMapper.selectApprovedByUserAndDateRange(
                employee.getUserId(), month.atDay(1), month.atEndOfMonth());
        if (CollUtil.isEmpty(applications)) {
            return new OvertimeSalary(BigDecimal.ZERO, BigDecimal.ZERO);
        }
        Long structureId = employeeSalary.getSalaryStructureId() != null
                ? employeeSalary.getSalaryStructureId() : employee.getSalaryStructureId();
        HrmSalaryStructureDO structure = structureId == null ? null : salaryStructureMapper.selectById(structureId);
        BigDecimal workdayMultiplier = structure != null && structure.getOvertimePayRatio() != null
                ? structure.getOvertimePayRatio() : HrmOvertimeTypeEnum.WORKDAY.getSalaryMultiplier();
        BigDecimal restDayMultiplier = structure != null && structure.getRestDayOvertimePayRatio() != null
                ? structure.getRestDayOvertimePayRatio() : HrmOvertimeTypeEnum.REST_DAY.getSalaryMultiplier();
        BigDecimal legalHolidayMultiplier = structure != null && structure.getLegalHolidayOvertimePayRatio() != null
                ? structure.getLegalHolidayOvertimePayRatio() : HrmOvertimeTypeEnum.LEGAL_HOLIDAY.getSalaryMultiplier();
        BigDecimal hourlySalary = baseSalary.divide(new BigDecimal("21.75"), 8, RoundingMode.HALF_UP)
                .divide(new BigDecimal("8"), 8, RoundingMode.HALF_UP);
        BigDecimal totalHours = BigDecimal.ZERO;
        BigDecimal totalPay = BigDecimal.ZERO;
        for (HrmOvertimeApplicationDO application : applications) {
            BigDecimal hours = application.getDuration() == null ? BigDecimal.ZERO : application.getDuration();
            HrmOvertimeTypeEnum type = HrmOvertimeTypeEnum.valueOfType(application.getOvertimeType());
            if (type == null || hours.signum() <= 0) {
                continue;
            }
            BigDecimal multiplier = switch (type) {
                case WORKDAY -> workdayMultiplier;
                case REST_DAY -> restDayMultiplier;
                case LEGAL_HOLIDAY -> legalHolidayMultiplier;
            };
            totalHours = totalHours.add(hours);
            totalPay = totalPay.add(hourlySalary.multiply(hours).multiply(multiplier));
        }
        return new OvertimeSalary(totalHours.setScale(1, RoundingMode.HALF_UP),
                totalPay.setScale(2, RoundingMode.HALF_UP));
    }

    private record OvertimeSalary(BigDecimal hours, BigDecimal pay) {}

    private record ScheduleStat(int scheduledDays, BigDecimal totalWorkHours) {}

    /**
     * 按排班表累计员工的出勤天数与排班总工时。
     * 仅统计有班次的排班记录，班次标准工时之和即为排班工时。
     */
    private ScheduleStat calculateScheduleStat(Long employeeId, String period) {
        YearMonth yearMonth = YearMonth.parse(period);
        List<HrmEmployeeScheduleDO> schedules = employeeScheduleMapper.selectListByEmployeeIdAndPeriod(
                employeeId, yearMonth.atDay(1), yearMonth.atEndOfMonth());
        if (CollUtil.isEmpty(schedules)) {
            return new ScheduleStat(0, BigDecimal.ZERO);
        }
        Set<Long> shiftIds = schedules.stream().map(HrmEmployeeScheduleDO::getShiftId)
                .filter(Objects::nonNull).collect(Collectors.toSet());
        Map<Long, HrmShiftDO> shiftMap = CollUtil.isEmpty(shiftIds) ? Collections.emptyMap()
                : shiftMapper.selectBatchIds(shiftIds).stream()
                        .collect(Collectors.toMap(HrmShiftDO::getId, shift -> shift, (a, b) -> a));
        int scheduledDays = 0;
        BigDecimal totalWorkHours = BigDecimal.ZERO;
        for (HrmEmployeeScheduleDO schedule : schedules) {
            HrmShiftDO shift = schedule.getShiftId() == null ? null : shiftMap.get(schedule.getShiftId());
            if (shift == null) {
                continue;
            }
            scheduledDays++;
            totalWorkHours = totalWorkHours.add(shift.getWorkHours() != null ? shift.getWorkHours() : BigDecimal.ZERO);
        }
        return new ScheduleStat(scheduledDays, totalWorkHours.setScale(2, RoundingMode.HALF_UP));
    }

    @Override
@@ -416,6 +566,8 @@

        // 2. 遍历员工实时计算薪酬
        List<HrmSalaryCalculationDO> resultList = new java.util.ArrayList<>();
        // 部门 -> 方案 的解析结果在本次预览内缓存，避免逐员工重复查库
        Map<Long, HrmSocialSecuritySchemeDO> deptSchemeCache = new HashMap<>();
        for (HrmEmployeeDO employee : employees) {
            Long employeeId = employee.getId();

@@ -428,11 +580,8 @@

            // 2.2 获取员工社保公积金档案（按员工ID查询，取最新生效的）
            HrmEmployeeSocialSecurityDO socialSecurity = employeeSocialSecurityMapper.selectLatestByUserId(employeeId);
            // 2.3 如果有社保档案，获取绑定的方案
            HrmSocialSecuritySchemeDO scheme = null;
            if (socialSecurity != null && socialSecurity.getSocialSecuritySchemeId() != null) {
                scheme = socialSecuritySchemeMapper.selectById(socialSecurity.getSocialSecuritySchemeId());
            }
            // 2.3 获取方案：员工档案指定 > 所在部门绑定 > 全局默认
            HrmSocialSecuritySchemeDO scheme = resolveScheme(socialSecurity, employee, effectiveDate, deptSchemeCache);

            // 2.4 构建核算记录（实时计算，不存储）
            HrmSalaryCalculationDO calculation = buildSalaryCalculation(period, employeeId, employee, employeeSalary, socialSecurity, scheme, effectiveDate);
@@ -577,4 +726,4 @@
        salaryCalculationMapper.deleteById(id);
    }

}
}