Migration 0008 + ORM model for payslip_ingest.rsu_vest_events.
Purpose: broker-sync (separate repo) will parse Schwab "Release
Confirmation" emails and populate this table, enabling Panel 15 of
the UK payslip dashboard to reconcile:
payslip.rsu_vest ↔ SUM(rsu_vest_events.gross_value_gbp)
RSU-attributed PAYE ↔ SUM(rsu_vest_events.tax_withheld_gbp)
Schema carries both the raw USD figures (fmv_at_vest_usd,
tax_withheld_usd, shares_*) and the GBP-translated values
(gross_value_gbp, tax_withheld_gbp) plus the FX rate used — the
dashboard joins on GBP, audits keep USD.
Idempotent on `external_id` — broker-sync emits a stable
`schwab:{date}:{ticker}:VEST:{shares_vested}` for each vest event.
The broker-sync postgres sink that writes here is pending a real email
fixture (current parser is heuristic-only) and a cross-service DB grant
for broker-sync's K8s ServiceAccount. Follow-up under code-860.
Part of: code-860
Adds daily sync of Meta payroll deposits from ActualBudget into
payslip_ingest.external_meta_deposits, enabling the dashboard to overlay
bank deposits against payslip net_pay and surface parser drift on net.
- Migration 0007: new table external_meta_deposits, unique on
actualbudget_tx_id, indexed on deposit_date.
- payslip_ingest.sync.actualbudget: narrow client for the
jhonderson/actual-http-api sidecar (list accounts + transactions).
Filters on payee regex (META|FACEBOOK, word-boundary). Idempotent
upsert — ON CONFLICT DO NOTHING on actualbudget_tx_id. Surfaces
clear error if the transactions endpoint is missing so the operator
can switch to a SQLite-mount fallback.
- CLI command: `python -m payslip_ingest sync-meta-deposits` driven by
4 env vars (ACTUALBUDGET_HTTP_API_URL, API_KEY, ENCRYPTION_PASSWORD,
BUDGET_SYNC_ID).
- Tests: 5 — regex positive/negative, full sync insert, idempotency,
404-endpoint failure mode.
Part of: code-860
Phase B of RSU tax spike fix. Vest-month spikes on the dashboard trace to
variant-A slips (2019–mid-2022) where `cash_income_tax` is NULL — the
dashboard's COALESCE fallback returns full PAYE, masquerading as cash tax.
Three changes:
1. Widen variant-A Taxable Pay regex. Original pattern only matched
`Taxable Pay : This Period £...`; add case-insensitive variants that
tolerate missing/different colons, elided "This", and uppercase labels.
Covers older 2019-2020 templates that failed the previous match.
2. New `backfill_cash_income_tax` module — walks every NULL-cash-tax row
with rsu_vest > 0, re-downloads the PDF from Paperless, runs the
widened regex parser, falls back to Claude for taxable_pay extraction
if regex still misses, and derives cash_income_tax pro-rata. Records
provenance in new `cash_income_tax_source` column (regex/claude/
fallback_null). Idempotent — only touches NULL rows.
3. Migration 0006 adds the `cash_income_tax_source` audit column.
CLI: `python -m payslip_ingest backfill-cash-tax [--limit N]`. Meant to
run as a one-shot K8s Job after `alembic upgrade head`.
Part of: code-860
Meta variant-B payslips gross up Taxable Pay for RSU and compute PAYE on
the grossed-up figure, so `income_tax` on the slip is the total PAYE
(cash + RSU-attributed). Dashboards that stacked the raw figure made
vest-month tax look ~2x higher than "cash tax paid". Introduce
`cash_income_tax = income_tax * (gross_pay - pension_sacrifice) /
taxable_pay` as a derived column alongside the raw figure. Dashboards
can now stack cash vs RSU-attributed tax as separate segments.
Also capture YTD column values of `RSU Tax Offset` and `RSU Excs Refund`
from the Payments grid — needed for reconciliation against HMRC annual
figures.
P60 ingest: new parser under `parsers/p60.py` anchoring on statutory
HMRC line labels (`Tax year to 5 April YYYY`, `Employer PAYE reference`,
`In this employment` pay/tax row, NI letter bands). Processor routes
documents carrying the `p60` Paperless tag to `_handle_p60` which
writes to the new `payslip_ingest.p60_reference` table (one row per
tax_year+employer). App lifespan resolves the tag id at startup; missing
tag disables dispatch without breaking payslip ingest. Paperless tag
creation + webhook config are manual follow-ups.
Migrations:
- 0004 — cash_income_tax + ytd_rsu_tax_offset + ytd_rsu_excs_refund on
payslip, all nullable.
- 0005 — p60_reference table with (tax_year, employer) unique +
paperless_doc_id unique for idempotent re-uploads.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
## Context
v1 shipped a Claude Haiku-based extractor that validated only 10/71
backfilled rows. Haiku fumbles the arithmetic on pension salary-sacrifice,
conflates RSU vest with regular earnings, and occasionally misreads YTD
vs this-period columns — so 86% of rows land with validated=false and the
downstream dashboards under-report take-home.
Meta UK uses a stable two-variant template (pre/post 2022-01-31 boundary),
so a regex parser is both faster (ms vs. 30-90s + $0.01-0.05/call) and
more accurate. v2 introduces that parser as the primary path, keeps
Claude as the fallback for non-Meta payslips, and surfaces new fields
the dashboard needs to attribute PAYE between cash salary and RSU vests
correctly.
## This change
### Parser (new)
`payslip_ingest/parsers/meta_uk.py` detects the layout variant by header
presence:
- **Variant A** (pre-2022): vertical Description/This Period/This Year.
`AE Pension EE` is a positive deduction against a pre-sacrifice gross —
maps to `pension_employee` for the existing validation formula to hold.
- **Variant B** (post-2022): side-by-side Payments | Deductions | Year to
Date. `AE Pension EE` is NEGATIVE in Payments (salary sacrifice) — maps
to `pension_sacrifice` and is already netted into Total Payment.
`rsu_vest = RSU Tax Offset + RSU Excs Refund` (Meta's template inflates
Taxable Pay without using a matching offset deduction).
Column boundaries come from the header row's anchor positions; each data
row slices into 3 cells and the last numeric token per cell is the amount.
Anchor misses raise ParserError so the caller falls back to Claude rather
than silently returning bad data.
### New fields
Schema + DB + Claude prompt gain:
- `salary`, `bonus`, `pension_sacrifice` — earnings decomposition for the
dashboard's bonus-sacrifice visibility and earnings-breakdown chart
- `taxable_pay`, `ytd_tax_paid`, `ytd_taxable_pay`, `ytd_gross` — powers
the YTD-effective-rate method of attributing cash tax vs RSU tax, which
is the only method that's accurate month-to-month
All new columns default to 0 / null so v1 rows continue to round-trip.
### Orchestration
processor.py tries `parse_meta_uk(pdftotext(pdf))` first. On success the
result goes straight to the DB — zero Claude tokens spent, extraction in
milliseconds. On ParserError it falls through to ClaudeExtractor as before.
ProcessResult gains an `extractor` field ("meta_uk_regex" | "claude") so
backfill logs show the hit rate.
## Tests
- `test_meta_uk_parser.py` — 11 tests covering variant A, variant B
(standard + bonus month + bonus-sacrificed month), malformed inputs,
and end-to-end totals validation for all 4 golden fixtures.
- `test_processor.py` — 2 new tests proving the regex-first short-circuit
and the Claude fallback on non-Meta inputs.
Fixtures under `tests/fixtures/` are hand-crafted `pdftotext -layout`
emulations — real Meta numbers from the plan's sample payslips for
variant B, synthesized realistic variant A and bonus-sacrificed samples.
0001_initial.py reformat is yapf cleanup touched during the session's
format pass; not a behavior change.
## Test Plan
### Automated
```
$ poetry run pytest
============================= test session starts ==============================
collected 53 items
tests/test_extractor.py ..... [ 9%]
tests/test_meta_uk_parser.py ........... [ 30%]
tests/test_paperless.py ...... [ 41%]
tests/test_processor.py .............. [ 67%]
tests/test_schema.py .... [ 75%]
tests/test_tax_year.py ........ [ 90%]
tests/test_webhook.py ..... [100%]
============================== 53 passed in 1.66s ==============================
$ poetry run ruff check .
All checks passed!
$ poetry run mypy .
Success: no issues found in 24 source files
$ poetry run yapf --style pyproject.toml --diff --recursive payslip_ingest tests
(no output — all files are yapf-clean)
```
### Manual Verification
Smoke-test the parser against a real Meta payslip PDF on the deploy host:
```
# After 0003 migration applied to prod DB
$ poetry run python -c "
from payslip_ingest.parsers import parse_meta_uk
import subprocess
text = subprocess.check_output(['pdftotext', '-layout', '/path/to/real.pdf', '-']).decode()
p = parse_meta_uk(text)
print(p.model_dump_json(indent=2))
"
```
Expected: JSON with salary/bonus/rsu_vest/pension_sacrifice populated and
`validate_totals(p)` returning True.
## Reproduce locally
1. `cd payslip-ingest && poetry install`
2. `poetry run pytest tests/test_meta_uk_parser.py -v`
3. Expected: 11 tests pass, each fixture validates totals within 2p.
Closes: code-un1
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
0001_initial.py declares revision='0001', not '0001_initial'. My 0002
migration had down_revision='0001_initial', so alembic couldn't splice
it into the chain and silently ran 'upgrade head' as a no-op on pod
startup. The rsu_vest/rsu_offset columns never got created and every
INSERT from the new code failed with 'column does not exist'.
UK payslips for equity-comp employees report RSU vests as notional pay
for HMRC only. A paired same-magnitude deduction (Shares Retained /
Stock Tax Withholding / RSU Offset) nets it back out of cash. The UK
payslip's income_tax line shows tax on the grossed-up total, but the
actual RSU tax is handled by Schwab (US broker) via share sale. No
cash flows through UK payroll for RSU.
Previously the extractor folded RSU notional into gross_pay and
income_tax, which inflated the dashboard numbers — a payslip with
£25k RSU vest looked like 2x salary with 80% tax rate.
Changes:
- schema: add rsu_vest + rsu_offset fields (default 0).
- db + alembic 0002: add two new NUMERIC(12,2) columns with server
default 0 (backward-compatible; existing rows get 0).
- validate_totals: include rsu_offset in deductions sum so the
gross + rsu_vest inflation is properly netted out.
- extraction prompt: explicit rules for identifying RSU lines by the
common Meta/Sage/Workday labels, and to NOT put them in
other_deductions.
Dashboards in a follow-up commit: cash_gross = gross_pay - rsu_vest,
effective tax rate based on cash metrics.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
The payslip_ingest schema must exist before Alembic creates its
alembic_version tracking table inside it. Add CREATE SCHEMA IF NOT EXISTS
at the top of do_run_migrations.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
Extracted from /home/wizard/code monorepo into its own repo so Woodpecker CI
can watch it. Identical content to /home/wizard/code commit e426028.
See README.md for overview, env vars, and Paperless workflow config.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
