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Payroll deepening

Payroll exists and handles the basic Panama deductions. These items finish it.

Related code: app/graphql/payroll/, feature/payroll.md.

Items

  • Décimo tercer mes auto-calculation + monthly provisioning JE.
  • Acceptance: 1/12 of monthly base accrues each month into Décimo Liability; April/August/December payments draw from it.
  • Vacaciones accrual with per-employee liability balance.
  • Acceptance: 30 días/año accrual rule (configurable); paying vacation draws from balance + posts the JE.
  • Liquidación calculator (severance / prima de antigüedad).
  • Acceptance: termination wizard computes severance per Panama labour code given hire date, salary, cause; produces the settlement letter PDF.
  • MITRADEL contract upload + expiry tracker.
  • Acceptance: file attached to employee; alert 30 days before probationary expiry.
  • Employee types (permanente, temporal, doméstico, hourly, comisionista).
  • Acceptance: per-type calc rules; report respects type for CSS rate.
  • Boleta de pago PDF with QR for verification.
  • Acceptance: per-employee PDF; QR resolves to a tokenised employee-portal view.
  • Employee self-service portal — boletas, vacaciones, solicitudes.
  • Acceptance: read-only portal scoped by employee identity (mobile-friendly).
  • Préstamos / adelantos tracked as an employee receivable, deducted from payroll.
  • Acceptance: loan with amortisation schedule; auto-deducted up to a configurable max % of salary.
  • Horas extras with the Panama rules (25% día, 50% noche, 100% feriado).
  • Acceptance: hour-type config; calc engine applies the correct multiplier.

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