Payroll

Payroll turns each teacher's active salary structure into salary slips for a pay period, totals the run, routes it through approval, and on payment marks every slip PAID with notifications. Disbursement is a single status flip — there is no bank file and no journal entry.

Pipeline

1. Create payroll run (DRAFT)                          — createPayrollRun
2. Generate slips → PROCESSING → PENDING_APPROVAL      — generateSalarySlips
     gross = base + allowances · tax = gross × 0.15 · net = gross − tax − deductions
3. Approve (→ APPROVED) or Reject (→ DRAFT)            — approvePayroll / rejectPayroll
4. Process payments → all slips PAID, run PAID, notify  — processPayments

Status

Routes

Server actions

All use auth() + getTenantContext() for schoolId. RBAC is enforced in content.tsx via checkCurrentUserPermission() (not inside the actions). None wrap their writes in db.$transaction.

Statuses

Note: config.ts defines a divergent status set (PENDING/COMPLETED/FAILED) that does not match the Prisma enum — prefer the Prisma values above.

Ledger / accounting

Does not post to the ledger today. postSalaryPayment exists in finance/lib/accounting/actions.ts but has zero callers, and PayrollRun.journalEntryId is reserved in the schema but never set. So disbursing payroll moves the run to PAID without any debit/credit entries. See the double-entry model.

Schema

prisma/models/finance-payroll.prisma:

• PayrollRun — runNumber, payPeriodStart/End, payDate, status, totalGross/Deductions/Net, processedBy, approvedBy, journalEntryId (reserved).
• SalarySlip — slipNumber, baseSalary, allowances (Json), grossSalary, taxAmount, otherDeductions (Json), totalDeductions, netSalary, daysWorked/Present/Absent, hoursWorked, status.

No lang field; allowance/deduction names embedded as JSON are also untagged.

Stubs

• payroll/actions.ts:286 — const taxAmount = grossSalary * 0.15 // Simplified 15% tax rate (the same flat rate is in salary/actions.ts).
• payroll/actions.ts:257-258 — daysWorked / daysPresent hardcoded to 22 (timesheet integration not wired).
• payroll/runs/new/page.tsx — create-run form is a "coming soon" placeholder; createPayrollRun is callable programmatically only.
• config.ts ships a real TAX_BRACKETS array + social-security rates that the action ignores.

Tests

None.

Key files

See also

• Finance — the block overview + status matrix
• Salary — the structures payroll reads
• Timesheet — intended (not yet wired) source of days/hours
• Accounts — where salary payments should post