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monitoring(uk-payslip): smooth quarterly RSU tax bumps via flat 47% marginal

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Replace the implicit pro-rata RSU/cash split with an explicit flat
47% marginal (45% PAYE + 2% NI) for the RSU vest tax stack. The orange
slice now scales linearly with rsu_vest instead of wobbling around the
month's effective PAYE rate; cash PAYE/NI slices have those amounts
subtracted out so the stack still totals to actual deductions.

Affects panel 7 (monthly), panel 12 (YTD cumulative), panel 7
(YTD uses), and the Sankey panel. Verified on 35 months of live data:
sum invariant holds exactly (cash + rsu_marginal + cash_ni ==
income_tax + national_insurance), no negatives in cash slices.

Out of scope (left raw): effective-rate %, data-integrity, payslip
table, P60/HMRC reconciliation — those are audit views that use
unmodified income_tax / cash_income_tax columns.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>
This commit is contained in:
Viktor Barzin 2026-04-25 15:13:29 +00:00
parent 4315ed5c2a
commit cb3ffa6d8d
1 changed files with 22 additions and 22 deletions
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44
stacks/monitoring/modules/monitoring/dashboards/uk-payslip.json
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@ -179,7 +179,7 @@
{
"id": 7,
"title": "YTD uses \u2014 where gross went",
"description": "Year-to-date cumulative breakdown of where the gross went. Stacked \u2014 top equals gross_pay minus student loan and RSU offset (both small; shown on Panel 8 Sankey). Green = take-home; red = cash income tax; orange = RSU-attributed income tax + NI; purple = pension.",
"description": "Year-to-date cumulative breakdown of where the gross went. Stacked \u2014 top equals gross_pay minus student loan and RSU offset (both small; shown on Panel 8 Sankey). RSU vest tax broken out at a flat 47% marginal (45% PAYE + 2% NI). Green = take-home; red = cash income tax; orange = tax on RSU vest @ 47%; orange = cash NI; purple = pension.",
"type": "timeseries",
"datasource": {
"type": "grafana-postgresql-datasource",
@ -258,14 +258,14 @@
},
{
"id": "displayName",
"value": "Income Tax (cash pay)"
"value": "Income Tax (cash)"
}
]
},
{
"matcher": {
"id": "byName",
"options": "ytd_rsu_income_tax"
"options": "ytd_rsu_tax_marginal"
},
"properties": [
{
@ -277,14 +277,14 @@
},
{
"id": "displayName",
"value": "Income Tax (RSU-attributed)"
"value": "Tax on RSU vest (@ 47% marginal)"
}
]
},
{
"matcher": {
"id": "byName",
"options": "ytd_ni"
"options": "ytd_cash_ni"
},
"properties": [
{
@ -296,7 +296,7 @@
},
{
"id": "displayName",
"value": "National Insurance"
"value": "National Insurance (cash)"
}
]
},
@ -341,7 +341,7 @@
"type": "grafana-postgresql-datasource",
"uid": "payslips-pg"
},
"rawSql": "SELECT pay_date AS \"time\", SUM(net_pay) OVER w AS ytd_net, SUM(COALESCE(cash_income_tax, income_tax)) OVER w AS ytd_cash_income_tax, SUM(income_tax - COALESCE(cash_income_tax, income_tax)) OVER w AS ytd_rsu_income_tax, SUM(national_insurance) OVER w AS ytd_ni, SUM(pension_employee) OVER w AS ytd_pension_employee FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date) WINDOW w AS (PARTITION BY tax_year ORDER BY pay_date) ORDER BY pay_date",
"rawSql": "SELECT pay_date AS \"time\", SUM(net_pay) OVER w AS ytd_net, SUM(GREATEST(0, income_tax - rsu_vest * 0.45)) OVER w AS ytd_cash_income_tax, SUM(rsu_vest * 0.47) OVER w AS ytd_rsu_tax_marginal, SUM(GREATEST(0, national_insurance - rsu_vest * 0.02)) OVER w AS ytd_cash_ni, SUM(pension_employee) OVER w AS ytd_pension_employee FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date) WINDOW w AS (PARTITION BY tax_year ORDER BY pay_date) ORDER BY pay_date",
"format": "time_series",
"refId": "A",
"rawQuery": true,
@ -517,7 +517,7 @@
{
"id": 11,
"title": "Tax & pension \u2014 monthly",
"description": "Per-month deductions and pension contributions. Stacked \u2014 top equals total tax + pension (both sides). Red = cash income tax; orange = RSU-attributed income tax; amber = NI; brown = student loan; purple = employee pension; light purple = employer pension (paid on top of salary).",
"description": "Per-month deductions and pension contributions. Stacked \u2014 top equals total tax + pension. RSU vest tax broken out at a flat 47% marginal (45% PAYE + 2% NI), so the orange slice scales linearly with vest size; cash PAYE/NI slices have those amounts subtracted out so the stack still totals to actual deductions. Red = cash income tax; orange = tax on RSU vest @ 47%; amber = cash NI; brown = student loan; purple = employee pension; light purple = employer pension (paid on top of salary).",
"type": "timeseries",
"datasource": {
"type": "grafana-postgresql-datasource",
@ -577,14 +577,14 @@
},
{
"id": "displayName",
"value": "Income Tax (cash pay)"
"value": "Income Tax (cash)"
}
]
},
{
"matcher": {
"id": "byName",
"options": "rsu_income_tax"
"options": "rsu_tax_marginal"
},
"properties": [
{
@ -596,14 +596,14 @@
},
{
"id": "displayName",
"value": "Income Tax (RSU-attributed)"
"value": "Tax on RSU vest (@ 47% marginal)"
}
]
},
{
"matcher": {
"id": "byName",
"options": "ni"
"options": "cash_ni"
},
"properties": [
{
@ -615,7 +615,7 @@
},
{
"id": "displayName",
"value": "National Insurance"
"value": "National Insurance (cash)"
}
]
},
@ -698,7 +698,7 @@
"type": "grafana-postgresql-datasource",
"uid": "payslips-pg"
},
"rawSql": "SELECT pay_date AS \"time\", COALESCE(cash_income_tax, income_tax) AS cash_income_tax, income_tax - COALESCE(cash_income_tax, income_tax) AS rsu_income_tax, national_insurance AS ni, student_loan, pension_employee, pension_employer FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date) ORDER BY pay_date",
"rawSql": "SELECT pay_date AS \"time\", GREATEST(0, income_tax - rsu_vest * 0.45) AS cash_income_tax, rsu_vest * 0.47 AS rsu_tax_marginal, GREATEST(0, national_insurance - rsu_vest * 0.02) AS cash_ni, student_loan, pension_employee, pension_employer FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date) ORDER BY pay_date",
"format": "time_series",
"refId": "A",
"rawQuery": true,
@ -709,7 +709,7 @@
{
"id": 12,
"title": "Tax & pension \u2014 YTD cumulative",
"description": "Year-to-date cumulative tax and pension. Same series and colors as the monthly panel; resets on 6-April tax year boundary.",
"description": "Year-to-date cumulative tax and pension. Same series and colors as the monthly panel \u2014 RSU vest tax broken out at a flat 47% marginal (45% PAYE + 2% NI). Resets on 6-April tax year boundary.",
"type": "timeseries",
"datasource": {
"type": "grafana-postgresql-datasource",
@ -769,14 +769,14 @@
},
{
"id": "displayName",
"value": "Income Tax (cash pay)"
"value": "Income Tax (cash)"
}
]
},
{
"matcher": {
"id": "byName",
"options": "ytd_rsu_income_tax"
"options": "ytd_rsu_tax_marginal"
},
"properties": [
{
@ -788,14 +788,14 @@
},
{
"id": "displayName",
"value": "Income Tax (RSU-attributed)"
"value": "Tax on RSU vest (@ 47% marginal)"
}
]
},
{
"matcher": {
"id": "byName",
"options": "ytd_ni"
"options": "ytd_cash_ni"
},
"properties": [
{
@ -807,7 +807,7 @@
},
{
"id": "displayName",
"value": "National Insurance"
"value": "National Insurance (cash)"
}
]
},
@ -890,7 +890,7 @@
"type": "grafana-postgresql-datasource",
"uid": "payslips-pg"
},
"rawSql": "SELECT pay_date AS \"time\", SUM(COALESCE(cash_income_tax, income_tax)) OVER w AS ytd_cash_income_tax, SUM(income_tax - COALESCE(cash_income_tax, income_tax)) OVER w AS ytd_rsu_income_tax, SUM(national_insurance) OVER w AS ytd_ni, SUM(student_loan) OVER w AS ytd_student_loan, SUM(pension_employee) OVER w AS ytd_pension_employee, SUM(pension_employer) OVER w AS ytd_pension_employer FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date) WINDOW w AS (PARTITION BY tax_year ORDER BY pay_date) ORDER BY pay_date",
"rawSql": "SELECT pay_date AS \"time\", SUM(GREATEST(0, income_tax - rsu_vest * 0.45)) OVER w AS ytd_cash_income_tax, SUM(rsu_vest * 0.47) OVER w AS ytd_rsu_tax_marginal, SUM(GREATEST(0, national_insurance - rsu_vest * 0.02)) OVER w AS ytd_cash_ni, SUM(student_loan) OVER w AS ytd_student_loan, SUM(pension_employee) OVER w AS ytd_pension_employee, SUM(pension_employer) OVER w AS ytd_pension_employer FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date) WINDOW w AS (PARTITION BY tax_year ORDER BY pay_date) ORDER BY pay_date",
"format": "time_series",
"refId": "A",
"rawQuery": true,
@ -1746,7 +1746,7 @@
"rawQuery": true,
"editorMode": "code",
"format": "table",
"rawSql": "WITH agg AS (SELECT COALESCE(SUM(salary), 0) AS salary, COALESCE(SUM(bonus), 0) AS bonus, COALESCE(SUM(rsu_vest), 0) AS rsu_vest, COALESCE(SUM(GREATEST(gross_pay - salary - bonus - rsu_vest, 0)), 0) AS other_income, COALESCE(SUM(net_pay), 0) AS net_pay, COALESCE(SUM(COALESCE(cash_income_tax, income_tax)), 0) AS cash_income_tax, COALESCE(SUM(income_tax - COALESCE(cash_income_tax, income_tax)), 0) AS rsu_income_tax, COALESCE(SUM(national_insurance), 0) AS ni, COALESCE(SUM(pension_employee), 0) AS pension, COALESCE(SUM(student_loan), 0) AS student_loan, COALESCE(SUM(rsu_offset), 0) AS rsu_offset FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date)) SELECT 'Salary' AS source, 'Gross' AS target, salary AS value FROM agg WHERE salary > 0 UNION ALL SELECT 'Bonus', 'Gross', bonus FROM agg WHERE bonus > 0 UNION ALL SELECT 'RSU', 'Gross', rsu_vest FROM agg WHERE rsu_vest > 0 UNION ALL SELECT 'Other income', 'Gross', other_income FROM agg WHERE other_income > 0 UNION ALL SELECT 'Gross', 'Net pay', net_pay FROM agg WHERE net_pay > 0 UNION ALL SELECT 'Gross', 'Income Tax (cash)', cash_income_tax FROM agg WHERE cash_income_tax > 0 UNION ALL SELECT 'Gross', 'Income Tax (RSU)', rsu_income_tax FROM agg WHERE rsu_income_tax > 0 UNION ALL SELECT 'Gross', 'National Insurance', ni FROM agg WHERE ni > 0 UNION ALL SELECT 'Gross', 'Pension', pension FROM agg WHERE pension > 0 UNION ALL SELECT 'Gross', 'Student Loan', student_loan FROM agg WHERE student_loan > 0 UNION ALL SELECT 'Gross', 'RSU Offset', rsu_offset FROM agg WHERE rsu_offset > 0"
"rawSql": "WITH agg AS (SELECT COALESCE(SUM(salary), 0) AS salary, COALESCE(SUM(bonus), 0) AS bonus, COALESCE(SUM(rsu_vest), 0) AS rsu_vest, COALESCE(SUM(GREATEST(gross_pay - salary - bonus - rsu_vest, 0)), 0) AS other_income, COALESCE(SUM(net_pay), 0) AS net_pay, COALESCE(SUM(GREATEST(0, income_tax - rsu_vest * 0.45)), 0) AS cash_income_tax, COALESCE(SUM(rsu_vest * 0.47), 0) AS rsu_tax_marginal, COALESCE(SUM(GREATEST(0, national_insurance - rsu_vest * 0.02)), 0) AS cash_ni, COALESCE(SUM(pension_employee), 0) AS pension, COALESCE(SUM(student_loan), 0) AS student_loan, COALESCE(SUM(rsu_offset), 0) AS rsu_offset FROM payslip_ingest.payslip WHERE $__timeFilter(pay_date)) SELECT 'Salary' AS source, 'Gross' AS target, salary AS value FROM agg WHERE salary > 0 UNION ALL SELECT 'Bonus', 'Gross', bonus FROM agg WHERE bonus > 0 UNION ALL SELECT 'RSU', 'Gross', rsu_vest FROM agg WHERE rsu_vest > 0 UNION ALL SELECT 'Other income', 'Gross', other_income FROM agg WHERE other_income > 0 UNION ALL SELECT 'Gross', 'Net pay', net_pay FROM agg WHERE net_pay > 0 UNION ALL SELECT 'Gross', 'Income Tax (cash)', cash_income_tax FROM agg WHERE cash_income_tax > 0 UNION ALL SELECT 'Gross', 'Tax on RSU vest (47%)', rsu_tax_marginal FROM agg WHERE rsu_tax_marginal > 0 UNION ALL SELECT 'Gross', 'National Insurance (cash)', cash_ni FROM agg WHERE cash_ni > 0 UNION ALL SELECT 'Gross', 'Pension', pension FROM agg WHERE pension > 0 UNION ALL SELECT 'Gross', 'Student Loan', student_loan FROM agg WHERE student_loan > 0 UNION ALL SELECT 'Gross', 'RSU Offset', rsu_offset FROM agg WHERE rsu_offset > 0"
}
]
},