payslip-ingest/tests/test_processor.py
Viktor Barzin 9105b6b79d extractor: track rsu_vest + rsu_offset separately from cash pay
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>
2026-04-18 23:37:25 +00:00

166 lines
5.5 KiB
Python

from datetime import date
from decimal import Decimal
from typing import Any
from unittest.mock import AsyncMock, MagicMock
import pytest
from payslip_ingest.processor import process_document
from payslip_ingest.schema import ExtractedPayslip
def _sample_extraction() -> ExtractedPayslip:
return ExtractedPayslip(
pay_date=date(2026, 3, 28),
pay_period_start=date(2026, 3, 1),
pay_period_end=date(2026, 3, 31),
employer="Acme Ltd",
currency="GBP",
gross_pay=Decimal("5000.00"),
income_tax=Decimal("800.00"),
national_insurance=Decimal("350.00"),
pension_employee=Decimal("250.00"),
pension_employer=Decimal("150.00"),
student_loan=Decimal("100.00"),
rsu_vest=Decimal("0.00"),
rsu_offset=Decimal("0.00"),
other_deductions={"cycle_to_work": Decimal("50.00")},
net_pay=Decimal("3450.00"),
)
class _FakeSession:
"""Minimal AsyncSession stand-in that records flushes and execute calls."""
def __init__(self, existing_ids: list[int]):
self._existing_ids = existing_ids
self.added: list[Any] = []
self.begin_calls = 0
async def __aenter__(self) -> "_FakeSession":
return self
async def __aexit__(self, *exc: object) -> None:
return None
def begin(self) -> "_FakeSession":
self.begin_calls += 1
return self
async def execute(self, stmt: Any) -> Any:
result = MagicMock()
# scalar() returns None when we treat the row as missing.
result.scalar.return_value = self._existing_ids.pop(0) if self._existing_ids else None
return result
def add(self, row: Any) -> None:
row.id = 1
self.added.append(row)
async def flush(self) -> None:
return None
class _SessionFactory:
def __init__(self, sessions: list[_FakeSession]):
self._sessions = list(sessions)
self.used: list[_FakeSession] = []
def __call__(self) -> _FakeSession:
session = self._sessions.pop(0)
self.used.append(session)
return session
@pytest.fixture()
def paperless() -> AsyncMock:
mock = AsyncMock()
mock.get_document.return_value = {"id": 42, "title": "Payslip"}
mock.download_document.return_value = b"PDFDATA"
return mock
@pytest.fixture()
def extractor() -> AsyncMock:
mock = AsyncMock()
mock.extract.return_value = _sample_extraction()
return mock
async def test_process_document_inserts_new(paperless: AsyncMock, extractor: AsyncMock) -> None:
factory = _SessionFactory([_FakeSession(existing_ids=[]), _FakeSession(existing_ids=[])])
result = await process_document(42, factory, paperless, extractor)
assert result.status == "inserted"
assert result.validated is True
paperless.get_document.assert_awaited_once_with(42)
paperless.download_document.assert_awaited_once_with(42)
extractor.extract.assert_awaited_once()
inserted_row = factory.used[1].added[0]
assert inserted_row.paperless_doc_id == 42
assert inserted_row.tax_year == "2025/26"
async def test_process_document_skips_existing(paperless: AsyncMock, extractor: AsyncMock) -> None:
factory = _SessionFactory([_FakeSession(existing_ids=[99])])
result = await process_document(42, factory, paperless, extractor)
assert result.status == "skipped"
paperless.get_document.assert_not_called()
extractor.extract.assert_not_called()
@pytest.mark.parametrize("title", [
"p60-meta-2025",
"20001_Tax_254680_P60_2021_To_2022",
"2024_Performance@_Year-end Letter_Viktor Barzin_1",
"254680_Viktor_Barzin_18 Compensation_EMEA_20230311_2022 YE PSC",
"2024-comp-letter",
"RSU Grant Agreement 2024",
])
async def test_process_document_skips_non_payslip_by_title(paperless: AsyncMock,
extractor: AsyncMock,
title: str) -> None:
paperless.get_document.return_value = {"id": 42, "title": title}
factory = _SessionFactory([_FakeSession(existing_ids=[])])
result = await process_document(42, factory, paperless, extractor)
assert result.status == "skipped_non_payslip"
paperless.download_document.assert_not_called()
extractor.extract.assert_not_called()
@pytest.mark.parametrize("title", [
"Payslip_2026-02-27",
"20001_PY_254680_Jan_2022",
"UKPY_254680_31_Jul_2019",
])
async def test_process_document_keeps_real_payslips(paperless: AsyncMock, extractor: AsyncMock,
title: str) -> None:
paperless.get_document.return_value = {"id": 42, "title": title}
factory = _SessionFactory([_FakeSession(existing_ids=[]), _FakeSession(existing_ids=[])])
result = await process_document(42, factory, paperless, extractor)
assert result.status == "inserted"
extractor.extract.assert_awaited_once()
async def test_process_document_flags_validation_failure(paperless: AsyncMock,
extractor: AsyncMock) -> None:
bad = _sample_extraction()
bad_dict = bad.model_dump()
bad_dict["net_pay"] = Decimal("9999.00")
extractor.extract.return_value = ExtractedPayslip.model_validate(bad_dict)
factory = _SessionFactory([_FakeSession(existing_ids=[]), _FakeSession(existing_ids=[])])
result = await process_document(42, factory, paperless, extractor)
assert result.status == "inserted"
assert result.validated is False
assert factory.used[1].added[0].validated is False