feat: marjă internă per mechanic — hidden margin on labor

Client sees only Total. Salary is calculated from salary_base = client_price × (1 − margin/100). Margin never appears in customer-facing surfaces (PDF, tracking JSON, portal). Terminology: "marjă internă" — internal profit margin. NOT VAT/TVA. Never called NDS/TVA anywhere in the code to avoid confusion with real Moldova tax reporting (Doc 19/1C integration). == Configuration == Fallback chain (in MarginResolver::resolve): 1. WorkOrder.override_margin_pct — per-Fișă for special contracts/VIP 2. User.internal_margin_pct — per-mechanic (main setting) 3. Company.settings.default_internal_margin_pct — tenant default 4. 0.0 — no margin Example (mechanic Andrei with 20% margin): User enters price_per_hour = 250 for 1h diagnosis → total = 250 (what client sees, goes into PDF) → salary_base = 250 × 0.80 = 200 (what mechanic gets salaried on) → applied_margin_pct = 20 (frozen) If admin later changes Andrei's margin to 40%, the row's salary_base does NOT change — history is immutable. Only new rows use the new margin. Solves the retroactive-recompute problem for closed payroll periods. == salary_base freeze semantics == wo_works gains 2 columns: salary_base decimal(10,2) nullable applied_margin_pct decimal(5,2) nullable Frozen at save time by WorkOrderWork::saving hook. Recomputes only if total OR master_id changes (i.e., someone actively edits the price or reassigns the mechanic — in those cases we WANT the salary_base to follow). Legacy rows (before this feature) have null salary_base; PayrollCalculator falls back to total for them. == PayrollCalculator uses salary_base == Previously: sum(wo_works.total) × works_pct → gave the mechanic a cut of the price INCLUDING margin. Now: sum(salary_base ?? total) × works_pct → the cut is from the labor rate excluding margin. Impact: for a 250 lei diagnosis at 20% margin with 50% payroll cut, the mechanic gets 200 × 50% = 100 lei (was 250 × 50% = 125 lei). The shop keeps the 50 lei margin regardless of the payroll %. == RBAC gate == New permission FINANCE_VIEW_INTERNAL_MARGIN. Assigned to owner + admin + manager + accountant in seed matrix. Not granted to mechanic, receptionist, or viewer — those roles never see the "Bază salariu" disclosure line or the margin % fields. == UI surfaces == UserResource — new "Salariu & marjă" section (visible only with FINANCE_VIEW_INTERNAL_MARGIN): - Tarif orar (MDL) - Marjă internă (%) with helper text explaining the -X% semantics - Placeholder tells manager the exact formula WorkOrderResource form — new override_margin_pct field in the "Plată & total" section, gated by same permission. Helper text: "Doar pentru cazuri speciale. Lasă gol pentru a folosi marja mecanicului." WorksRelationManager (WO edit page) — Total column now shows a gray subtitle line "Bază salariu: 200.00 MDL · marjă 20%" ONLY for users with FINANCE_VIEW_INTERNAL_MARGIN. Everyone else sees just Total. == Contract tests: NO leak == InternalMarginTest verifies with black-box grepping that: - WorkOrderPdfService::generate output contains NONE of {salary_base, internal_margin, applied_margin_pct, marja intern, Bază salariu} - /api/track/{token} JSON payload contains NONE of the same terms - wo_parts table has no salary_base column (margin ONLY on labor) - Changing mechanic.internal_margin_pct after work is saved does NOT rewrite the historical salary_base (frozen) - WO override wins over mechanic margin (contract-priced clients) - Fallback chain: WO → mechanic → company default → 0 == Suite == 298 passed (828 assertions). Was 285. +13 InternalMarginTest. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-07-07 09:44:46 +00:00
parent 80c3834263
commit 70ca2fa74a
13 changed files with 402 additions and 10 deletions
@@ -40,6 +40,7 @@ class Permissions
    // Finance
    public const FINANCE_VIEW_OVERVIEW = 'finance.view_overview';
    public const FINANCE_VIEW_PL = 'finance.view_pl';
+    public const FINANCE_VIEW_INTERNAL_MARGIN = 'finance.view_internal_margin';
    public const FINANCE_CREATE_PAYMENT = 'finance.create_payment';
    public const FINANCE_DELETE_PAYMENT = 'finance.delete_payment';
    public const FINANCE_CREATE_EXPENSE = 'finance.create_expense';
@@ -91,7 +92,7 @@ class Permissions
            self::WORK_ORDERS_EDIT, self::WORK_ORDERS_DELETE, self::WORK_ORDERS_CHANGE_STATUS,
            self::WORK_ORDERS_APPROVE_DISCOUNT_5, self::WORK_ORDERS_APPROVE_DISCOUNT_20,
            self::WORK_ORDERS_APPROVE_DISCOUNT_ANY, self::WORK_ORDERS_PRINT,
-            self::FINANCE_VIEW_OVERVIEW, self::FINANCE_VIEW_PL, self::FINANCE_CREATE_PAYMENT,
+            self::FINANCE_VIEW_OVERVIEW, self::FINANCE_VIEW_PL, self::FINANCE_VIEW_INTERNAL_MARGIN, self::FINANCE_CREATE_PAYMENT,
            self::FINANCE_DELETE_PAYMENT, self::FINANCE_CREATE_EXPENSE, self::FINANCE_EXPORT,
            self::SALARIES_VIEW_OWN, self::SALARIES_VIEW_ALL, self::SALARIES_CALCULATE, self::SALARIES_MARK_PAID,
            self::INVENTORY_VIEW, self::INVENTORY_CREATE_PART, self::INVENTORY_EDIT_PART, self::INVENTORY_DELETE_PART,
@@ -154,7 +155,7 @@ class Permissions
            self::WORK_ORDERS_EDIT, self::WORK_ORDERS_CHANGE_STATUS,
            self::WORK_ORDERS_APPROVE_DISCOUNT_5, self::WORK_ORDERS_APPROVE_DISCOUNT_20,
            self::WORK_ORDERS_PRINT,
-            self::FINANCE_VIEW_OVERVIEW, self::FINANCE_CREATE_PAYMENT, self::FINANCE_CREATE_EXPENSE,
+            self::FINANCE_VIEW_OVERVIEW, self::FINANCE_VIEW_INTERNAL_MARGIN, self::FINANCE_CREATE_PAYMENT, self::FINANCE_CREATE_EXPENSE,
            self::SALARIES_VIEW_OWN,
            self::INVENTORY_VIEW, self::INVENTORY_CREATE_PART, self::INVENTORY_EDIT_PART,
            self::INVENTORY_ADJUST_STOCK, self::INVENTORY_CREATE_PURCHASE, self::INVENTORY_RECEIVE_GOODS,
@@ -90,6 +90,25 @@ class UserResource extends Resource
                        ->columnSpanFull()
                        ->helperText('Roluri suplimentare peste rolul primar — drepturile se cumulează.'),
                ]),
+            Schemas\Components\Section::make('Salariu & marjă')
+                ->description('Configurează procentele pentru calcul salariu. Marja internă (nu TVA) se scade din prețul de manoperă pentru a determina baza salariului.')
+                ->columns(2)
+                ->visible(fn () => auth()->user()?->canDo(\App\Auth\Permissions::FINANCE_VIEW_INTERNAL_MARGIN) ?? false)
+                ->schema([
+                    Forms\Components\TextInput::make('hourly_rate')
+                        ->label('Tarif orar (MDL)')
+                        ->numeric()
+                        ->step(0.01)
+                        ->placeholder('Ex: 100'),
+                    Forms\Components\TextInput::make('internal_margin_pct')
+                        ->label('Marjă internă (%)')
+                        ->numeric()
+                        ->step(0.01)
+                        ->minValue(0)
+                        ->maxValue(90)
+                        ->placeholder('Ex: 20 pentru +20%')
+                        ->helperText('Doar la manopere (proprii + subcontract). Baza salariu = preț client × (1 − marjă/100). Lasă gol pentru a folosi valoarea implicită a companiei.'),
+                ]),
            Schemas\Components\Section::make('Securitate')
                ->columns(2)
                ->schema([
@@ -143,6 +143,15 @@ class WorkOrderResource extends Resource
                        ->default('unpaid')
                        ->required(),
                    Forms\Components\TextInput::make('discount_pct')->label('Discount %')->numeric()->default(0),
+                    Forms\Components\TextInput::make('override_margin_pct')
+                        ->label('Marjă internă (%) — override')
+                        ->numeric()
+                        ->step(0.01)
+                        ->minValue(0)
+                        ->maxValue(90)
+                        ->placeholder('Ex: 25 pentru VIP / contract')
+                        ->helperText('Doar pentru cazuri speciale. Lasă gol pentru a folosi marja mecanicului.')
+                        ->visible(fn () => auth()->user()?->canDo(\App\Auth\Permissions::FINANCE_VIEW_INTERNAL_MARGIN) ?? false),
                    Forms\Components\TextInput::make('total')->label('Total')->numeric()->disabled()->dehydrated(false),
                    Forms\Components\Toggle::make('approved')->label('Aprobat de client'),
                    Forms\Components\DatePicker::make('closed_at')->label('Închis'),
@@ -61,7 +61,13 @@ class WorksRelationManager extends RelationManager
                Tables\Columns\TextColumn::make('name')->label('Manoperă')->wrap(),
                Tables\Columns\TextColumn::make('hours')->label('Ore')->numeric(decimalPlaces: 2)->alignRight(),
                Tables\Columns\TextColumn::make('price_per_hour')->label('Preț/h')->money('MDL')->alignRight(),
-                Tables\Columns\TextColumn::make('total')->label('Total')->money('MDL')->alignRight(),
+                Tables\Columns\TextColumn::make('total')
+                    ->label('Total')
+                    ->money('MDL')
+                    ->alignRight()
+                    ->description(fn ($record) => (auth()->user()?->canDo(\App\Auth\Permissions::FINANCE_VIEW_INTERNAL_MARGIN) && $record->salary_base !== null)
+                        ? 'Bază salariu: ' . number_format((float) $record->salary_base, 2) . ' MDL · marjă ' . rtrim(rtrim(number_format((float) $record->applied_margin_pct, 2), '0'), '.') . '%'
+                        : null),
                Tables\Columns\TextColumn::make('master.name')->label('Maistru')->placeholder('—'),
                Tables\Columns\TextColumn::make('status')
                    ->formatStateUsing(fn ($s) => WorkOrderWork::STATUSES[$s] ?? $s)
@@ -31,7 +31,7 @@ class User extends Authenticatable implements FilamentUser, HasAppAuthentication
    protected $fillable = [
        'company_id', 'name', 'email', 'phone', 'avatar_url',
        'role', 'status', 'locale',
-        'specialization', 'color', 'hourly_rate',
+        'specialization', 'color', 'hourly_rate', 'internal_margin_pct',
        'email_verified_at', 'password', 'last_login_at',
        'email_authentication_at',
        'app_authentication_secret', 'app_authentication_recovery_codes',
@@ -39,7 +39,7 @@ class WorkOrder extends Model implements HasMedia
        'opened_at', 'closed_at', 'mileage_in', 'mileage_out',
        'complaint', 'diagnosis', 'recommendations',
        'status', 'urgency', 'pay_status', 'approved', 'approved_at',
-        'discount_pct', 'total',
+        'discount_pct', 'override_margin_pct', 'total',
        'eta_at', 'eta_promised', 'eta_change_reason', 'eta_updated_at',
        'tracking_token',
    ];
@@ -45,6 +45,7 @@ class WorkOrderWork extends Model
        'mechanic_status', 'mechanic_started_at', 'mechanic_done_at',
        'actual_hours', 'paused_seconds_total', 'paused_at',
        'block_reason', 'block_note',
+        'salary_base', 'applied_margin_pct',
    ];

    protected $casts = [
@@ -59,6 +60,8 @@ class WorkOrderWork extends Model
        'paused_at' => 'datetime',
        'actual_hours' => 'decimal:2',
        'paused_seconds_total' => 'integer',
+        'salary_base' => 'decimal:2',
+        'applied_margin_pct' => 'decimal:2',
    ];

    // ── State machine ────────────────────────────────────────────
@@ -172,6 +175,16 @@ class WorkOrderWork extends Model
            if ($row->requires_approval && empty($row->approval_token)) {
                $row->approval_token = \Illuminate\Support\Str::random(24);
            }
+            // Compute internal margin & freeze salary_base at save time.
+            // Once frozen, changing user.internal_margin_pct later does NOT rewrite history.
+            if (($row->salary_base === null || $row->isDirty(['total', 'master_id'])) && (float) $row->total > 0) {
+                $resolver = app(\App\Services\MarginResolver::class);
+                $mechanic = $row->master_id ? User::find($row->master_id) : null;
+                $wo = $row->workOrder;
+                $marginPct = $resolver->resolve($wo, $mechanic);
+                $row->applied_margin_pct = $marginPct;
+                $row->salary_base = $resolver->computeSalaryBase((float) $row->total, $marginPct);
+            }
        });
        static::saved(fn (self $row) => $row->workOrder?->recalcTotal());
        static::deleted(fn (self $row) => $row->workOrder?->recalcTotal());
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenant\User;
+use App\Models\Tenant\WorkOrder;
+use App\Tenancy\TenantManager;
+
+/**
+ * Resolves the internal margin percentage for a work order line.
+ *
+ * Terminology: this is "marja internă" — an internal profit margin the shop
+ * takes on top of the mechanic's labor rate. It is NOT VAT/TVA and MUST NOT
+ * be exposed on any customer-facing surface (PDF, tracking, receipts, API).
+ *
+ * Fallback chain:
+ *   1. WorkOrder.override_margin_pct — per-Fișă override (special contracts)
+ *   2. User.internal_margin_pct — per-mechanic setting (main location)
+ *   3. Company.settings.default_internal_margin_pct — tenant-wide default
+ *   4. 0.0 — no margin
+ *
+ * Semantics:
+ *   client_price = whatever you charge (auto-computed OR manually entered)
+ *   salary_base  = client_price × (1 - margin_pct / 100)
+ *
+ * The mechanic's payroll % applies to salary_base, never to client_price.
+ */
+class MarginResolver
+{
+    public function resolve(?WorkOrder $wo = null, ?User $mechanic = null): float
+    {
+        if ($wo && $wo->override_margin_pct !== null) {
+            return (float) $wo->override_margin_pct;
+        }
+        if ($mechanic && $mechanic->internal_margin_pct !== null) {
+            return (float) $mechanic->internal_margin_pct;
+        }
+        $tenant = app(TenantManager::class)->current();
+        if ($tenant) {
+            $default = data_get($tenant->settings, 'default_internal_margin_pct');
+            if ($default !== null) return (float) $default;
+        }
+        return 0.0;
+    }
+
+    /**
+     * Compute the salary base from a client-facing amount.
+     * salary_base = client_price × (1 - margin_pct/100)
+     */
+    public function computeSalaryBase(float $clientPrice, float $marginPct): float
+    {
+        $factor = max(0.0, 1.0 - $marginPct / 100.0);
+        return round($clientPrice * $factor, 2);
+    }
+}
@@ -26,10 +26,13 @@ class PayrollCalculator
        $partsPct = (float) ($profile?->parts_pct ?? 0);

        // Manopere finalizate de utilizator în perioadă.
+        // Salariul se calculează pe salary_base (frozen la salvare, izolat de marja internă).
+        // Fallback la total pentru rânduri legacy (înainte de introducerea marjei interne).
        $worksRevenue = (float) WorkOrderWork::where('master_id', $userId)
            ->where('status', 'done')
            ->whereBetween('updated_at', [$start, $end])
-            ->sum('total');
+            ->get()
+            ->sum(fn ($w) => (float) ($w->salary_base ?? $w->total));
        $worksPctAmount = round($worksRevenue * $worksPct / 100, 2);

        // Marja pe piesele montate de utilizator (nu există FK direct, aprox via work_order.master_id)