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Feat: Implementado cálculo de ISR en nóminas

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- Agregado campo isr_table_id en tabla months para seleccionar tabla ISR por mes
- Creado servicio IsrCalculator para calcular ISR mensual y quincenal
- Modificado CommissionCalculator para descontar ISR del total a pagar
- Agregado selector de tabla ISR en formulario de crear/editar mes
- Actualizada vista de meses para mostrar tabla ISR asignada
- Actualizados reportes mensual y quincenal para mostrar ISR descontado
This commit is contained in:
nickpons666
2026-04-21 13:45:39 -06:00
parent 4abf89c57f
commit e8aac6eaa5
10 changed files with 213 additions and 21 deletions
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43
app/Services/CommissionCalculator.php
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@@ -4,6 +4,7 @@ namespace App\Services;
use App\Models\DailySale;
use App\Models\Expense;
use App\Models\IsrTable;
use App\Models\Month;
use App\Models\User;
use Illuminate\Support\Facades\DB;
@@ -38,8 +39,15 @@ class CommissionCalculator
// Calcular comisión basada en ventas del sistema (ventas consolidadas)
$commission = ($totalSystemSales * $commissionPercentage) / 100;
// Calcular percepción total (salario + comisión - gastos)
$totalEarning = $monthlySalary + $commission - $totalExpenses;
// Calcular ISR sobre (salario + comisión)
// Los gastos personales NO son deducibles del ISR
$incomeForIsr = $monthlySalary + $commission;
$isrTable = $month->isrTable;
$isrResult = IsrCalculator::calculateMonthly($incomeForIsr, $isrTable);
$isrAmount = $isrResult['isr'];
// Calcular percepción total con ISR (salario + comisión - gastos - ISR)
$totalEarning = $monthlySalary + $commission - $totalExpenses - $isrAmount;
return [
'user_id' => $user->id,
@@ -51,6 +59,8 @@ class CommissionCalculator
'monthly_salary' => round($monthlySalary, 2),
'commission_percentage' => round($commissionPercentage, 2),
'commission_amount' => round($commission, 2),
'isr_amount' => round($isrAmount, 2),
'isr_details' => $isrResult,
'total_earning' => round($totalEarning, 2),
'has_difference' => ($totalUserSales !== $totalSystemSales),
'sales_difference' => round($totalUserSales - $totalSystemSales, 2),
@@ -60,8 +70,8 @@ class CommissionCalculator
/**
* Calcular quincena (primera o segunda)
*
* QUINCENA 1 (ANTICIPO): mitad salary + comisiones del MES completo
* QUINCENA 2 (LIQUIDACIÓN): mitad salary - gastos de la segunda quincena
* QUINCENA 1 (ANTICIPO): mitad salary + comisiones del MES completo - ISR quincenal
* QUINCENA 2 (LIQUIDACIÓN): mitad salary - gastos de la segunda quincena - ISR quincenal
*/
public static function calculateBiweekly(User $user, Month $month, int $biweekly): array
{
@@ -78,13 +88,20 @@ class CommissionCalculator
$year = $month->year;
$lastDay = self::getLastDayOfMonth($month->name, $year);
// Calcular ISR mensual completo (salario + comisión)
$totalSystemSales = $month->dailySales()->sum('system_sales');
$commission = ($totalSystemSales * $commissionPercentage) / 100;
$incomeForIsr = $monthlySalary + $commission;
$isrTable = $month->isrTable;
$isrResult = IsrCalculator::calculateMonthly($incomeForIsr, $isrTable);
$isrMonthlyAmount = $isrResult['isr'];
$isrBiweekly = IsrCalculator::calculateBiweekly($isrMonthlyAmount);
if ($biweekly === 1) {
// =====================
// QUINCENA 1 - ANTICIPO
// =====================
// Anticipo = mitad del sueldo + comisiones del MES completo
$totalSystemSales = $month->dailySales()->sum('system_sales');
$commission = ($totalSystemSales * $commissionPercentage) / 100;
// Anticipo = mitad del sueldo + comisiones del MES completo - ISR quincenal
// Gastos: q1 completo + mensual/2
$expensesQ1Amount = $month->expenses()
@@ -97,7 +114,7 @@ class CommissionCalculator
return $e->expense_type === 'mensual' ? $e->amount / 2 : $e->amount;
});
$totalEarning = $biweeklySalary + $commission - $expensesQ1Amount;
$totalEarning = $biweeklySalary + $commission - $expensesQ1Amount - $isrBiweekly;
return [
'user_id' => $user->id,
@@ -105,11 +122,12 @@ class CommissionCalculator
'month_name' => $month->name . ' ' . $year,
'biweekly' => $biweekly,
'period' => '1ra Quincena (1-15) - ANTICIPO',
'description' => 'Mitad del sueldo + comisiones del mes completo',
'description' => 'Mitad del sueldo + comisiones del mes completo - ISR',
'biweekly_salary' => round($biweeklySalary, 2),
'total_system_sales' => round($totalSystemSales, 2),
'commission_percentage' => round($commissionPercentage, 2),
'commission_amount' => round($commission, 2),
'isr_amount' => round($isrBiweekly, 2),
'total_expenses_month' => 0,
'expenses_q1' => round($expensesQ1Amount, 2),
'expenses_q2' => 0,
@@ -120,7 +138,7 @@ class CommissionCalculator
// =====================
// QUINCENA 2 - LIQUIDACIÓN
// =====================
// Liquidación = mitad del sueldo - gastos de Q2
// Liquidación = mitad del sueldo - gastos de Q2 - ISR quincenal
// Gastos: q2 completo + mensual/2
$expensesQ2Amount = $month->expenses()
@@ -134,7 +152,7 @@ class CommissionCalculator
});
// Total a pagar en liquidacion
$totalEarning = $biweeklySalary - $expensesQ2Amount;
$totalEarning = $biweeklySalary - $expensesQ2Amount - $isrBiweekly;
return [
'user_id' => $user->id,
@@ -142,9 +160,10 @@ class CommissionCalculator
'month_name' => $month->name . ' ' . $year,
'biweekly' => $biweekly,
'period' => "2da Quincena (16-$lastDay) - LIQUIDACIÓN",
'description' => 'Mitad del sueldo - mitad de gastos del mes',
'description' => 'Mitad del sueldo - mitad de gastos del mes - ISR',
'biweekly_salary' => round($biweeklySalary, 2),
'total_system_sales' => 0,
'isr_amount' => round($isrBiweekly, 2),
'expenses_q2' => round($expensesQ2Amount, 2),
'total_earning' => round($totalEarning, 2),
'type' => 'liquidacion',