refs #287

[aomrikti]

No description provided.

[Copilot]

Pull request overview

This PR introduces support for the “子ども・子育て支援金” starting 2026-04 across payroll calculation, journaling, reporting, and HR payroll UI so the new deduction/expense is computed, stored, displayed, and included in withholding-tax outputs.

Changes:

• Add a child_and_childcare_support field to payrolls and incorporate it into social insurance totals and finder aggregates.
• Compute the new support amount in TaxUtils (monthly vs. bonus basis) and generate corresponding auto-journal lines (employee + company share).
• Update HR payroll screens, withholding-tax report logic, and add/adjust tests + fixtures.

Reviewed changes

Copilot reviewed 19 out of 19 changed files in this pull request and generated 2 comments.

Show a summary per file

File	Description
test/models/tax_utils_test.rb	Adds unit tests for support amount behavior across effective dates and grade basis.
test/models/payroll_test.rb	Tests bonus insurance salary truncation + 1.5M cap behavior.
test/models/auto/journal/payroll_factory_test.rb	Validates journal detail creation/non-creation for the new support lines by YM.
test/helpers/hr/payroll_helper_test.rb	Ensures helper-driven auto-calculation includes the new support deduction.
test/fixtures/branch_employees.yml	Adds default branch fixture for employee 10 used in new tests.
test/controllers/journals_controller/allocated_cost_test.rb	Updates expectations impacted by fixture headcount change.
db/schema.rb	Reflects new payroll column and schema version bump.
db/migrate/20260403120000_add_column_child_and_childcare_support_on_payrolls.rb	Adds child_and_childcare_support column with default 0.
app/views/hr/payrolls/index.html.erb	Displays the new deduction row in payroll index totals.
app/views/hr/payrolls/_form.html.erb	Adds editable field + JS auto-fill for monthly payroll form.
app/views/hr/payrolls/_form_bonus.html.erb	Adds editable field + JS auto-fill for bonus payroll form.
app/utils/tax_utils.rb	Implements support amount assignment (monthly overwrite based on health grade; bonus based on salary).
app/models/reports/withholding_tax/detail_logic.rb	Includes support amount in “社会保険料等の金額” calculation.
app/models/payroll.rb	Adds validation, integrates deduction into totals, computes employee share, adds journal lookup helpers, caps bonus basis.
app/models/payroll_info/payroll_logic.rb	Adds support aggregation and includes it in exemption totals.
app/models/payroll_finder.rb	Includes support in annual/monthly rollups used by UI.
app/models/insurance.rb	Adds accessors for support all/half values on Insurance.
app/models/auto/journal/payroll_factory.rb	Generates debit/credit journal details for company/employee support shares and includes it in accrued expense calc.
app/controllers/hr/payrolls_controller.rb	Returns support in auto-calc JSON and permits it in strong params.

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