26e43b1055
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>
63 lines
2.2 KiB
Python
63 lines
2.2 KiB
Python
"""Add p60_reference table for HMRC annual ground-truth reconciliation.
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P60 is the authoritative end-of-year certificate HMRC issues; its figures
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match what HMRC has on file. Storing one row per (tax_year, employer) lets
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the dashboard compare `SUM(payslip)` against the P60 totals and surface
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missing-month gaps or parser drift.
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Columns mirror what the P60 explicitly prints; everything derived (effective
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rate, deltas) stays in the dashboard SQL. `paperless_doc_id` is unique so
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re-uploading the same PDF is idempotent. `raw_extraction` keeps the full
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parsed dict for debugging parser regressions.
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"""
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import sqlalchemy as sa
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from sqlalchemy.dialects import postgresql
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from alembic import op
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revision = "0005"
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down_revision = "0004"
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branch_labels = None
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depends_on = None
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SCHEMA = "payslip_ingest"
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def upgrade() -> None:
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op.create_table(
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"p60_reference",
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sa.Column("id", sa.Integer(), primary_key=True, autoincrement=True),
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sa.Column("tax_year", sa.String(), nullable=False),
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sa.Column("employer", sa.String(), nullable=False),
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sa.Column("employer_paye_ref", sa.String(), nullable=True),
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sa.Column("gross_pay", sa.Numeric(12, 2), nullable=False),
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sa.Column("income_tax", sa.Numeric(12, 2), nullable=False),
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sa.Column("national_insurance", sa.Numeric(12, 2), nullable=False),
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sa.Column("student_loan", sa.Numeric(12, 2), nullable=True),
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sa.Column("tax_code", sa.String(), nullable=True),
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sa.Column("paperless_doc_id", sa.Integer(), nullable=False, unique=True),
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sa.Column(
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"raw_extraction",
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postgresql.JSONB().with_variant(sa.JSON(), "sqlite"),
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nullable=False,
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),
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sa.Column(
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"created_at",
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sa.TIMESTAMP(timezone=True),
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nullable=False,
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server_default=sa.text("now()"),
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),
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sa.UniqueConstraint("tax_year", "employer", name="uq_p60_tax_year_employer"),
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schema=SCHEMA,
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)
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op.create_index(
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"ix_p60_reference_tax_year",
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"p60_reference",
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["tax_year"],
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schema=SCHEMA,
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)
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def downgrade() -> None:
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op.drop_index("ix_p60_reference_tax_year", table_name="p60_reference", schema=SCHEMA)
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op.drop_table("p60_reference", schema=SCHEMA)
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