Salary

Salary defines each teacher's base pay, taxable/non-taxable allowances, and deductions. These active structures are what payroll reads when it generates slips. Creating a new structure auto-deactivates the prior one — no history is retained.

Pipeline

1. Create structure (deactivates the teacher's prior active one)  — createSalaryStructure
2. Attach allowances / deductions                                 — addAllowance / addDeduction
3. (optional) Calculate: gross, taxable income, tax (flat 15%), net — calculateSalary
4. (optional) Apply increment (fixed or %) → new active structure  — applySalaryIncrement

Status

Routes

Server actions

All use auth() + getTenantContext(). RBAC is enforced in content.tsx. None wrap writes in db.$transaction.

Concepts

Ledger / accounting

Does not post to the ledger. The README's "journal entries via lib/accounting/" claim is aspirational — this module never imports the engine. Salary money reaches the ledger only if/when payroll disbursement is wired to postSalaryPayment.

Schema

prisma/models/finance-payroll.prisma:

• SalaryStructure — teacherId, effectiveFrom/To, baseSalary, currency, payFrequency, isActive, notes.
• SalaryAllowance — name, amount, isTaxable, isRecurring, description.
• SalaryDeduction — name, amount, type, isRecurring, description.

No lang field. The structures list page bridges this at read-time with getText, but the underlying allowance/deduction names are stored untagged.

Output formats

CSV export of salary structures is wired client-side (salary/table.tsx), gated by the canExport permission. No PDF.

Stubs

• salary/actions.ts:555 — flat 15% tax in the calculator.
• salary/table.tsx:167 — // TODO: Implement bulk delete action.
• salary/structures/new/page.tsx — create form is a placeholder.

Tests

None.

Key files

See also

• Finance — block overview + status matrix
• Payroll — consumes active salary structures
• Timesheet — staff time tracking