diff --git a/.env.example b/.env.example
index 09d7e54..01cc93f 100644
--- a/.env.example
+++ b/.env.example
@@ -3,6 +3,9 @@ PORT=3000
 HOST=127.0.0.1
 ORIGIN=http://localhost:3000
 
+# Branding
+APP_NAME=B4L Budget
+
 # Database
 DATABASE_URL=postgresql://budget_app:password@localhost:5432/buildfor_life_budget
 
diff --git a/.gitea/workflows/validate.yml b/.gitea/workflows/validate.yml
new file mode 100644
index 0000000..18a6754
--- /dev/null
+++ b/.gitea/workflows/validate.yml
@@ -0,0 +1,26 @@
+name: Validate
+
+on:
+  push:
+    branches: [main]
+  pull_request:
+    branches: [main]
+
+jobs:
+  validate:
+    runs-on: ubuntu-latest
+    steps:
+      - name: Checkout
+        uses: actions/checkout@v4
+
+      - name: Setup Node.js
+        uses: actions/setup-node@v4
+        with:
+          node-version: 20
+          cache: npm
+
+      - name: Install dependencies
+        run: npm ci
+
+      - name: Run validation (svelte-check + build)
+        run: npm run validate
diff --git a/.github/workflows/validate.yml b/.github/workflows/validate.yml
new file mode 100644
index 0000000..18a6754
--- /dev/null
+++ b/.github/workflows/validate.yml
@@ -0,0 +1,26 @@
+name: Validate
+
+on:
+  push:
+    branches: [main]
+  pull_request:
+    branches: [main]
+
+jobs:
+  validate:
+    runs-on: ubuntu-latest
+    steps:
+      - name: Checkout
+        uses: actions/checkout@v4
+
+      - name: Setup Node.js
+        uses: actions/setup-node@v4
+        with:
+          node-version: 20
+          cache: npm
+
+      - name: Install dependencies
+        run: npm ci
+
+      - name: Run validation (svelte-check + build)
+        run: npm run validate
diff --git a/.husky/pre-push b/.husky/pre-push
new file mode 100644
index 0000000..d1dde59
--- /dev/null
+++ b/.husky/pre-push
@@ -0,0 +1,2 @@
+echo "Running validation before push (svelte-check + build)..."
+npm run validate
diff --git a/package-lock.json b/package-lock.json
index a53c647..ce23a97 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -11,10 +11,12 @@
 				"@node-rs/argon2": "^2.0.2",
 				"@oslojs/crypto": "^1.0.1",
 				"@oslojs/encoding": "^1.1.0",
+				"@pdf-lib/fontkit": "^1.1.1",
 				"chart.js": "^4.4.7",
 				"date-fns": "^4.1.0",
 				"drizzle-orm": "^0.38.4",
 				"papaparse": "^5.5.2",
+				"pdf-lib": "^1.17.1",
 				"pg": "^8.13.1",
 				"zod": "^3.24.2"
 			},
@@ -26,6 +28,7 @@
 				"@types/papaparse": "^5.3.15",
 				"@types/pg": "^8.11.11",
 				"drizzle-kit": "^0.30.5",
+				"husky": "^9.1.7",
 				"svelte": "^5.19.0",
 				"svelte-check": "^4.1.4",
 				"tailwindcss": "^4.1.3",
@@ -1297,6 +1300,33 @@
 			"integrity": "sha512-70wQhgYmndg4GCPxPPxPGevRKqTIJ2Nh4OkiMWmDAVYsTQ+Ta7Sq+rPevXyXGdzr30/qZBnyOalCszoMxlyldQ==",
 			"license": "MIT"
 		},
+		"node_modules/@pdf-lib/fontkit": {
+			"version": "1.1.1",
+			"resolved": "https://registry.npmjs.org/@pdf-lib/fontkit/-/fontkit-1.1.1.tgz",
+			"integrity": "sha512-KjMd7grNapIWS/Dm0gvfHEilSyAmeLvrEGVcqLGi0VYebuqqzTbgF29efCx7tvx+IEbG3zQciRSWl3GkUSvjZg==",
+			"license": "MIT",
+			"dependencies": {
+				"pako": "^1.0.6"
+			}
+		},
+		"node_modules/@pdf-lib/standard-fonts": {
+			"version": "1.0.0",
+			"resolved": "https://registry.npmjs.org/@pdf-lib/standard-fonts/-/standard-fonts-1.0.0.tgz",
+			"integrity": "sha512-hU30BK9IUN/su0Mn9VdlVKsWBS6GyhVfqjwl1FjZN4TxP6cCw0jP2w7V3Hf5uX7M0AZJ16vey9yE0ny7Sa59ZA==",
+			"license": "MIT",
+			"dependencies": {
+				"pako": "^1.0.6"
+			}
+		},
+		"node_modules/@pdf-lib/upng": {
+			"version": "1.0.1",
+			"resolved": "https://registry.npmjs.org/@pdf-lib/upng/-/upng-1.0.1.tgz",
+			"integrity": "sha512-dQK2FUMQtowVP00mtIksrlZhdFXQZPC+taih1q4CvPZ5vqdxR/LKBaFg0oAfzd1GlHZXXSPdQfzQnt+ViGvEIQ==",
+			"license": "MIT",
+			"dependencies": {
+				"pako": "^1.0.10"
+			}
+		},
 		"node_modules/@petamoriken/float16": {
 			"version": "3.9.3",
 			"resolved": "https://registry.npmjs.org/@petamoriken/float16/-/float16-3.9.3.tgz",
@@ -2721,6 +2751,22 @@
 				"node": ">= 0.4"
 			}
 		},
+		"node_modules/husky": {
+			"version": "9.1.7",
+			"resolved": "https://registry.npmjs.org/husky/-/husky-9.1.7.tgz",
+			"integrity": "sha512-5gs5ytaNjBrh5Ow3zrvdUUY+0VxIuWVL4i9irt6friV+BqdCfmV11CQTWMiBYWHbXhco+J1kHfTOUkePhCDvMA==",
+			"dev": true,
+			"license": "MIT",
+			"bin": {
+				"husky": "bin.js"
+			},
+			"engines": {
+				"node": ">=18"
+			},
+			"funding": {
+				"url": "https://github.com/sponsors/typicode"
+			}
+		},
 		"node_modules/is-core-module": {
 			"version": "2.16.1",
 			"resolved": "https://registry.npmjs.org/is-core-module/-/is-core-module-2.16.1.tgz",
@@ -3108,6 +3154,12 @@
 				"node": "^10 || ^12 || ^13.7 || ^14 || >=15.0.1"
 			}
 		},
+		"node_modules/pako": {
+			"version": "1.0.11",
+			"resolved": "https://registry.npmjs.org/pako/-/pako-1.0.11.tgz",
+			"integrity": "sha512-4hLB8Py4zZce5s4yd9XzopqwVv/yGNhV1Bl8NTmCq1763HeK2+EwVTv+leGeL13Dnh2wfbqowVPXCIO0z4taYw==",
+			"license": "(MIT AND Zlib)"
+		},
 		"node_modules/papaparse": {
 			"version": "5.5.3",
 			"resolved": "https://registry.npmjs.org/papaparse/-/papaparse-5.5.3.tgz",
@@ -3121,6 +3173,24 @@
 			"dev": true,
 			"license": "MIT"
 		},
+		"node_modules/pdf-lib": {
+			"version": "1.17.1",
+			"resolved": "https://registry.npmjs.org/pdf-lib/-/pdf-lib-1.17.1.tgz",
+			"integrity": "sha512-V/mpyJAoTsN4cnP31vc0wfNA1+p20evqqnap0KLoRUN0Yk/p3wN52DOEsL4oBFcLdb76hlpKPtzJIgo67j/XLw==",
+			"license": "MIT",
+			"dependencies": {
+				"@pdf-lib/standard-fonts": "^1.0.0",
+				"@pdf-lib/upng": "^1.0.1",
+				"pako": "^1.0.11",
+				"tslib": "^1.11.1"
+			}
+		},
+		"node_modules/pdf-lib/node_modules/tslib": {
+			"version": "1.14.1",
+			"resolved": "https://registry.npmjs.org/tslib/-/tslib-1.14.1.tgz",
+			"integrity": "sha512-Xni35NKzjgMrwevysHTCArtLDpPvye8zV/0E4EyYn43P7/7qvQwPh9BGkHewbMulVntbigmcT7rdX3BNo9wRJg==",
+			"license": "0BSD"
+		},
 		"node_modules/pg": {
 			"version": "8.20.0",
 			"resolved": "https://registry.npmjs.org/pg/-/pg-8.20.0.tgz",
diff --git a/package.json b/package.json
index 95c4b54..0de8f4e 100644
--- a/package.json
+++ b/package.json
@@ -7,20 +7,24 @@
 		"dev": "vite dev",
 		"build": "vite build",
 		"preview": "vite preview",
-		"check": "svelte-kit sync && svelte-check --tsconfig ./tsconfig.json",
+		"check": "svelte-kit sync && svelte-check --tsconfig ./tsconfig.json --threshold warning",
+		"validate": "npm run check && npm run build",
 		"db:generate": "drizzle-kit generate",
 		"db:migrate": "drizzle-kit migrate",
 		"db:push": "drizzle-kit push",
-		"db:studio": "drizzle-kit studio"
+		"db:studio": "drizzle-kit studio",
+		"prepare": "husky"
 	},
 	"dependencies": {
 		"@node-rs/argon2": "^2.0.2",
 		"@oslojs/crypto": "^1.0.1",
 		"@oslojs/encoding": "^1.1.0",
+		"@pdf-lib/fontkit": "^1.1.1",
 		"chart.js": "^4.4.7",
 		"date-fns": "^4.1.0",
 		"drizzle-orm": "^0.38.4",
 		"papaparse": "^5.5.2",
+		"pdf-lib": "^1.17.1",
 		"pg": "^8.13.1",
 		"zod": "^3.24.2"
 	},
@@ -29,9 +33,10 @@
 		"@sveltejs/kit": "^2.15.2",
 		"@sveltejs/vite-plugin-svelte": "^5.0.3",
 		"@tailwindcss/vite": "^4.1.3",
-		"@types/pg": "^8.11.11",
 		"@types/papaparse": "^5.3.15",
+		"@types/pg": "^8.11.11",
 		"drizzle-kit": "^0.30.5",
+		"husky": "^9.1.7",
 		"svelte": "^5.19.0",
 		"svelte-check": "^4.1.4",
 		"tailwindcss": "^4.1.3",
diff --git a/src/lib/components/layout/Sidebar.svelte b/src/lib/components/layout/Sidebar.svelte
index c977fbc..d9db9bf 100644
--- a/src/lib/components/layout/Sidebar.svelte
+++ b/src/lib/components/layout/Sidebar.svelte
@@ -3,12 +3,13 @@
 
 	interface Props {
 		user: { id: string; email: string; displayName: string | null; isSystemAdmin: boolean };
-		companies: Array<{ companyId: string; companyName: string; role: CompanyRole }>;
+		companies: Array<{ companyId: string; companyName: string; roles: CompanyRole[] }>;
+		appName: string;
 		open: boolean;
 		onToggle: () => void;
 	}
 
-	let { user, companies, open, onToggle }: Props = $props();
+	let { user, companies, appName, open, onToggle }: Props = $props();
 </script>
 
 <aside
@@ -18,7 +19,7 @@
 >
 	<!-- Logo -->
 	<div class="flex h-14 items-center border-b border-gray-200 px-4 dark:border-gray-700">
-		<a href="/dashboard" class="text-lg font-bold text-gray-900 dark:text-white">B4L Budget</a>
+		<a href="/dashboard" class="text-lg font-bold text-gray-900 dark:text-white">{appName}</a>
 	</div>
 
 	<!-- Navigation -->
@@ -48,7 +49,7 @@
 						{company.companyName[0]?.toUpperCase()}
 					</span>
 					<span class="truncate">{company.companyName}</span>
-					<span class="ml-auto text-xs text-gray-400 dark:text-gray-500">{company.role}</span>
+					<span class="ml-auto text-xs text-gray-400 dark:text-gray-500">{company.roles.join(', ')}</span>
 				</a>
 			{/each}
 		{/if}
diff --git a/src/lib/server/authorization.ts b/src/lib/server/authorization.ts
index 81c6fd9..ccfaea6 100644
--- a/src/lib/server/authorization.ts
+++ b/src/lib/server/authorization.ts
@@ -19,41 +19,89 @@ export function requireSystemAdmin(locals: App.Locals): NonNullable<App.Locals['
 	return user;
 }
 
-export async function getCompanyRole(
+export async function getCompanyRoles(
 	userId: string,
 	companyId: string
-): Promise<CompanyRole | null> {
+): Promise<CompanyRole[] | null> {
 	const result = await db
-		.select({ role: companyMembers.role })
+		.select({ roles: companyMembers.roles })
 		.from(companyMembers)
 		.where(and(eq(companyMembers.userId, userId), eq(companyMembers.companyId, companyId)))
 		.limit(1);
 
 	if (result.length === 0) return null;
-	return result[0].role;
+	return result[0].roles as CompanyRole[];
 }
 
+/** Does the role set include the target role? */
+export function hasRole(roles: CompanyRole[], target: CompanyRole): boolean {
+	return roles.includes(target);
+}
+
+/** Does any hierarchical role in the set meet or exceed the minimum rank? `hr` does not count. */
+export function meetsMinRole(roles: CompanyRole[], min: Exclude<CompanyRole, 'hr'>): boolean {
+	const minRank = ROLE_HIERARCHY[min];
+	for (const r of roles) {
+		if (r === 'hr') continue;
+		const rank = ROLE_HIERARCHY[r as Exclude<CompanyRole, 'hr'>];
+		if (rank >= minRank) return true;
+	}
+	return false;
+}
+
+/**
+ * Ensure the caller meets the minimum hierarchical role (admin>manager>user>viewer).
+ * System admins bypass. Returns the caller's full role set.
+ */
 export async function requireCompanyRole(
 	locals: App.Locals,
 	companyId: string,
-	minRole: CompanyRole
-): Promise<{ user: NonNullable<App.Locals['user']>; role: CompanyRole }> {
+	minRole: Exclude<CompanyRole, 'hr'>
+): Promise<{ user: NonNullable<App.Locals['user']>; roles: CompanyRole[] }> {
 	const user = requireAuth(locals);
 
-	// System admins bypass company role checks
 	if (user.isSystemAdmin) {
-		return { user, role: 'admin' };
+		return { user, roles: ['admin'] };
 	}
 
-	const role = await getCompanyRole(user.id, companyId);
+	const roles = await getCompanyRoles(user.id, companyId);
 
-	if (!role) {
+	if (!roles || roles.length === 0) {
 		error(403, 'Not a member of this company');
 	}
 
-	if (ROLE_HIERARCHY[role] < ROLE_HIERARCHY[minRole]) {
+	if (!meetsMinRole(roles, minRole)) {
 		error(403, `Requires ${minRole} role or higher`);
 	}
 
-	return { user, role };
+	return { user, roles };
+}
+
+/**
+ * Ensure the caller has ANY of the listed roles. Useful for orthogonal roles like `hr`.
+ * System admins bypass.
+ */
+export async function requireCompanyRoleAny(
+	locals: App.Locals,
+	companyId: string,
+	anyOf: CompanyRole[]
+): Promise<{ user: NonNullable<App.Locals['user']>; roles: CompanyRole[] }> {
+	const user = requireAuth(locals);
+
+	if (user.isSystemAdmin) {
+		return { user, roles: ['admin'] };
+	}
+
+	const roles = await getCompanyRoles(user.id, companyId);
+
+	if (!roles || roles.length === 0) {
+		error(403, 'Not a member of this company');
+	}
+
+	const has = roles.some((r) => anyOf.includes(r));
+	if (!has) {
+		error(403, `Requires one of: ${anyOf.join(', ')}`);
+	}
+
+	return { user, roles };
 }
diff --git a/src/lib/server/db/schema.ts b/src/lib/server/db/schema.ts
index 264cf38..32c4c73 100644
--- a/src/lib/server/db/schema.ts
+++ b/src/lib/server/db/schema.ts
@@ -15,7 +15,7 @@ import {
 
 // ── Enums ──────────────────────────────────────────────
 
-export const companyRoleEnum = pgEnum('company_role', ['admin', 'manager', 'user', 'viewer']);
+export const companyRoleEnum = pgEnum('company_role', ['admin', 'manager', 'user', 'viewer', 'hr']);
 export const expenseStatusEnum = pgEnum('expense_status', ['pending', 'approved', 'rejected']);
 
 // ── Users ──────────────────────────────────────────────
@@ -77,7 +77,7 @@ export const companyMembers = pgTable(
 		companyId: uuid('company_id')
 			.notNull()
 			.references(() => companies.id, { onDelete: 'cascade' }),
-		role: companyRoleEnum('role').notNull(),
+		roles: companyRoleEnum('roles').array().notNull(),
 		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
 	},
 	(table) => [uniqueIndex('company_members_user_company_idx').on(table.userId, table.companyId)]
@@ -124,6 +124,7 @@ export const expenses = pgTable(
 			.notNull()
 			.references(() => projects.id, { onDelete: 'cascade' }),
 		categoryId: uuid('category_id').references(() => categories.id, { onDelete: 'set null' }),
+		partyId: uuid('party_id').references((): any => parties.id, { onDelete: 'set null' }),
 		submittedBy: text('submitted_by')
 			.notNull()
 			.references(() => users.id),
@@ -192,6 +193,422 @@ export const budgetAllocations = pgTable('budget_allocations', {
 	createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
 });
 
+// ── Employees ──────────────────────────────────────────
+
+export const employees = pgTable('employees', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	companyId: uuid('company_id')
+		.notNull()
+		.references(() => companies.id, { onDelete: 'cascade' }),
+	userId: text('user_id').references(() => users.id, { onDelete: 'set null' }),
+	firstName: text('first_name').notNull(),
+	lastName: text('last_name').notNull(),
+	displayName: text('display_name'),
+	email: text('email'),
+	phone: text('phone'),
+	employeeCode: text('employee_code'),
+	position: text('position'),
+	department: text('department'),
+	hireDate: date('hire_date').notNull(),
+	terminationDate: date('termination_date'),
+	nationalId: text('national_id'),
+	taxId: text('tax_id'),
+	bankName: text('bank_name'),
+	bankAccount: text('bank_account'),
+	isActive: boolean('is_active').notNull().default(true),
+	deletedAt: timestamp('deleted_at', { withTimezone: true }),
+	createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+	updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+});
+
+export const salaryHistory = pgTable('salary_history', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	employeeId: uuid('employee_id')
+		.notNull()
+		.references(() => employees.id, { onDelete: 'cascade' }),
+	effectiveFrom: date('effective_from').notNull(),
+	grossSalary: numeric('gross_salary', { precision: 15, scale: 2 }).notNull(),
+	currency: text('currency').notNull().default('THB'),
+	note: text('note'),
+	setBy: text('set_by')
+		.notNull()
+		.references(() => users.id),
+	createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
+});
+
+// ── Public Holidays ────────────────────────────────────
+
+export const publicHolidays = pgTable(
+	'public_holidays',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		date: date('date').notNull(),
+		name: text('name').notNull(),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [uniqueIndex('public_holidays_company_date_idx').on(table.companyId, table.date)]
+);
+
+// ── Leave ──────────────────────────────────────────────
+
+export const leaveStatusEnum = pgEnum('leave_status', ['pending', 'approved', 'rejected']);
+
+export const leaveTypes = pgTable(
+	'leave_types',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		name: text('name').notNull(),
+		defaultDaysPerYear: numeric('default_days_per_year', { precision: 5, scale: 2 }),
+		isPaid: boolean('is_paid').notNull().default(true),
+		color: text('color'),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [uniqueIndex('leave_types_company_name_idx').on(table.companyId, table.name)]
+);
+
+export const leaveBalances = pgTable(
+	'leave_balances',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		employeeId: uuid('employee_id')
+			.notNull()
+			.references(() => employees.id, { onDelete: 'cascade' }),
+		leaveTypeId: uuid('leave_type_id')
+			.notNull()
+			.references(() => leaveTypes.id, { onDelete: 'cascade' }),
+		year: numeric('year', { precision: 4, scale: 0 }).notNull(),
+		allocated: numeric('allocated', { precision: 5, scale: 2 }).notNull().default('0'),
+		used: numeric('used', { precision: 5, scale: 2 }).notNull().default('0'),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		uniqueIndex('leave_balances_emp_type_year_idx').on(
+			table.employeeId,
+			table.leaveTypeId,
+			table.year
+		)
+	]
+);
+
+export const leaveRequests = pgTable('leave_requests', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	companyId: uuid('company_id')
+		.notNull()
+		.references(() => companies.id, { onDelete: 'cascade' }),
+	employeeId: uuid('employee_id')
+		.notNull()
+		.references(() => employees.id, { onDelete: 'cascade' }),
+	leaveTypeId: uuid('leave_type_id')
+		.notNull()
+		.references(() => leaveTypes.id, { onDelete: 'cascade' }),
+	startDate: date('start_date').notNull(),
+	endDate: date('end_date').notNull(),
+	days: numeric('days', { precision: 5, scale: 2 }).notNull(),
+	reason: text('reason'),
+	status: leaveStatusEnum('status').notNull().default('pending'),
+	reviewedBy: text('reviewed_by').references(() => users.id),
+	reviewedAt: timestamp('reviewed_at', { withTimezone: true }),
+	rejectionReason: text('rejection_reason'),
+	createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+	updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+});
+
+// ── Payslips ───────────────────────────────────────────
+
+export const payslipStatusEnum = pgEnum('payslip_status', ['draft', 'finalized', 'paid']);
+export const payslipLineTypeEnum = pgEnum('payslip_line_type', ['earning', 'deduction']);
+
+export const payslips = pgTable(
+	'payslips',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		employeeId: uuid('employee_id')
+			.notNull()
+			.references(() => employees.id, { onDelete: 'cascade' }),
+		periodYear: numeric('period_year', { precision: 4, scale: 0 }).notNull(),
+		periodMonth: numeric('period_month', { precision: 2, scale: 0 }).notNull(),
+		grossSalary: numeric('gross_salary', { precision: 15, scale: 2 }).notNull(),
+		overtime: numeric('overtime', { precision: 15, scale: 2 }).notNull().default('0'),
+		bonus: numeric('bonus', { precision: 15, scale: 2 }).notNull().default('0'),
+		otherEarnings: numeric('other_earnings', { precision: 15, scale: 2 }).notNull().default('0'),
+		ssoEmployee: numeric('sso_employee', { precision: 15, scale: 2 }).notNull().default('0'),
+		ssoEmployer: numeric('sso_employer', { precision: 15, scale: 2 }).notNull().default('0'),
+		incomeTax: numeric('income_tax', { precision: 15, scale: 2 }).notNull().default('0'),
+		otherDeductions: numeric('other_deductions', { precision: 15, scale: 2 }).notNull().default('0'),
+		netPay: numeric('net_pay', { precision: 15, scale: 2 }).notNull(),
+		currency: text('currency').notNull().default('THB'),
+		status: payslipStatusEnum('status').notNull().default('draft'),
+		finalizedAt: timestamp('finalized_at', { withTimezone: true }),
+		paidAt: timestamp('paid_at', { withTimezone: true }),
+		generatedBy: text('generated_by')
+			.notNull()
+			.references(() => users.id),
+		pdfPath: text('pdf_path'),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		uniqueIndex('payslips_emp_period_idx').on(table.employeeId, table.periodYear, table.periodMonth)
+	]
+);
+
+export const payslipLineItems = pgTable('payslip_line_items', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	payslipId: uuid('payslip_id')
+		.notNull()
+		.references(() => payslips.id, { onDelete: 'cascade' }),
+	type: payslipLineTypeEnum('type').notNull(),
+	label: text('label').notNull(),
+	amount: numeric('amount', { precision: 15, scale: 2 }).notNull(),
+	isStatutory: boolean('is_statutory').notNull().default(false)
+});
+
+// ── Parties (Customers / Suppliers) ────────────────────
+
+export const partyTypeEnum = pgEnum('party_type', ['customer', 'supplier', 'both']);
+
+export const parties = pgTable('parties', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	companyId: uuid('company_id')
+		.notNull()
+		.references(() => companies.id, { onDelete: 'cascade' }),
+	type: partyTypeEnum('type').notNull().default('customer'),
+	name: text('name').notNull(),
+	contactPerson: text('contact_person'),
+	email: text('email'),
+	phone: text('phone'),
+	website: text('website'),
+	taxId: text('tax_id'),
+	addressLine1: text('address_line_1'),
+	addressLine2: text('address_line_2'),
+	city: text('city'),
+	postalCode: text('postal_code'),
+	country: text('country'),
+	paymentTerms: text('payment_terms'),
+	notes: text('notes'),
+	isActive: boolean('is_active').notNull().default(true),
+	deletedAt: timestamp('deleted_at', { withTimezone: true }),
+	createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+	updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+});
+
+// ── Invoices ───────────────────────────────────────────
+
+export const invoiceDirectionEnum = pgEnum('invoice_direction', ['incoming', 'outgoing']);
+export const invoiceStatusEnum = pgEnum('invoice_status', [
+	'draft',
+	'sent',
+	'paid',
+	'overdue',
+	'cancelled'
+]);
+
+export const invoices = pgTable(
+	'invoices',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		partyId: uuid('party_id')
+			.notNull()
+			.references(() => parties.id, { onDelete: 'restrict' }),
+		direction: invoiceDirectionEnum('direction').notNull(),
+		invoiceNumber: text('invoice_number').notNull(),
+		issueDate: date('issue_date').notNull(),
+		dueDate: date('due_date'),
+		subtotal: numeric('subtotal', { precision: 15, scale: 2 }).notNull(),
+		vat: numeric('vat', { precision: 15, scale: 2 }).notNull().default('0'),
+		total: numeric('total', { precision: 15, scale: 2 }).notNull(),
+		currency: text('currency').notNull().default('THB'),
+		status: invoiceStatusEnum('status').notNull().default('draft'),
+		expenseId: uuid('expense_id').references(() => expenses.id, { onDelete: 'set null' }),
+		notes: text('notes'),
+		pdfPath: text('pdf_path'),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		uniqueIndex('invoices_company_direction_number_idx').on(
+			table.companyId,
+			table.direction,
+			table.invoiceNumber
+		)
+	]
+);
+
+export const invoiceLineItems = pgTable('invoice_line_items', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	invoiceId: uuid('invoice_id')
+		.notNull()
+		.references(() => invoices.id, { onDelete: 'cascade' }),
+	description: text('description').notNull(),
+	quantity: numeric('quantity', { precision: 10, scale: 2 }).notNull().default('1'),
+	unitPrice: numeric('unit_price', { precision: 15, scale: 2 }).notNull(),
+	total: numeric('total', { precision: 15, scale: 2 }).notNull()
+});
+
+// ── External Integrations ──────────────────────────────
+
+export const integrationProviderEnum = pgEnum('integration_provider', [
+	'kasikorn_kbiz',
+	'etherfi',
+	'manual'
+]);
+export const txDirectionEnum = pgEnum('tx_direction', ['credit', 'debit']);
+
+export const externalAccounts = pgTable('external_accounts', {
+	id: uuid('id').primaryKey().defaultRandom(),
+	companyId: uuid('company_id')
+		.notNull()
+		.references(() => companies.id, { onDelete: 'cascade' }),
+	provider: integrationProviderEnum('provider').notNull(),
+	displayName: text('display_name').notNull(),
+	accountIdentifier: text('account_identifier').notNull(),
+	credentialsEncrypted: text('credentials_encrypted'),
+	isActive: boolean('is_active').notNull().default(true),
+	lastSyncedAt: timestamp('last_synced_at', { withTimezone: true }),
+	createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+	updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+});
+
+export const externalTransactions = pgTable(
+	'external_transactions',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		accountId: uuid('account_id')
+			.notNull()
+			.references(() => externalAccounts.id, { onDelete: 'cascade' }),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		externalId: text('external_id').notNull(),
+		occurredAt: timestamp('occurred_at', { withTimezone: true }).notNull(),
+		amount: numeric('amount', { precision: 15, scale: 2 }).notNull(),
+		currency: text('currency').notNull(),
+		direction: txDirectionEnum('direction').notNull(),
+		description: text('description'),
+		counterparty: text('counterparty'),
+		matchedExpenseId: uuid('matched_expense_id').references(() => expenses.id, {
+			onDelete: 'set null'
+		}),
+		rawPayload: text('raw_payload'),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [uniqueIndex('external_tx_account_extid_idx').on(table.accountId, table.externalId)]
+);
+
+// ── Package Tracking ───────────────────────────────────
+
+export const packageDirectionEnum = pgEnum('package_direction', ['incoming', 'outgoing']);
+export const packageStatusEnum = pgEnum('package_status', [
+	'pending',
+	'in_transit',
+	'out_for_delivery',
+	'delivered',
+	'exception',
+	'returned',
+	'cancelled'
+]);
+export const carrierEnum = pgEnum('carrier', [
+	'ups',
+	'fedex',
+	'dhl',
+	'usps',
+	'flash_express',
+	'kerry_th',
+	'jnt_express',
+	'thailand_post',
+	'other'
+]);
+
+export const packages = pgTable(
+	'packages',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		direction: packageDirectionEnum('direction').notNull(),
+		carrier: carrierEnum('carrier').notNull(),
+		trackingNumber: text('tracking_number').notNull(),
+		status: packageStatusEnum('status').notNull().default('pending'),
+		currentLocation: text('current_location'),
+		description: text('description'),
+		recipientName: text('recipient_name'),
+		estimatedDelivery: date('estimated_delivery'),
+		shippedAt: timestamp('shipped_at', { withTimezone: true }),
+		deliveredAt: timestamp('delivered_at', { withTimezone: true }),
+		weightKg: numeric('weight_kg', { precision: 10, scale: 3 }),
+		shippingCost: numeric('shipping_cost', { precision: 15, scale: 2 }),
+		currency: text('currency').notNull().default('THB'),
+		invoiceId: uuid('invoice_id').references(() => invoices.id, { onDelete: 'set null' }),
+		customsInvoiceId: uuid('customs_invoice_id').references(() => invoices.id, { onDelete: 'set null' }),
+		expenseId: uuid('expense_id').references(() => expenses.id, { onDelete: 'set null' }),
+		partyId: uuid('party_id').references(() => parties.id, { onDelete: 'set null' }),
+		notes: text('notes'),
+		lastRefreshedAt: timestamp('last_refreshed_at', { withTimezone: true }),
+		createdBy: text('created_by')
+			.notNull()
+			.references(() => users.id),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		uniqueIndex('packages_company_carrier_tracking_idx').on(
+			table.companyId,
+			table.carrier,
+			table.trackingNumber
+		),
+		index('packages_company_status_idx').on(table.companyId, table.status)
+	]
+);
+
+export const packageEvents = pgTable(
+	'package_events',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		packageId: uuid('package_id')
+			.notNull()
+			.references(() => packages.id, { onDelete: 'cascade' }),
+		occurredAt: timestamp('occurred_at', { withTimezone: true }).notNull(),
+		status: packageStatusEnum('status'),
+		location: text('location'),
+		description: text('description'),
+		source: text('source').notNull().default('manual'),
+		rawPayload: text('raw_payload'),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [index('package_events_package_idx').on(table.packageId, table.occurredAt)]
+);
+
+export const shippingAccounts = pgTable(
+	'shipping_accounts',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		carrier: carrierEnum('carrier').notNull(),
+		displayName: text('display_name'),
+		credentialsEncrypted: text('credentials_encrypted'),
+		isActive: boolean('is_active').notNull().default(true),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [uniqueIndex('shipping_accounts_company_carrier_idx').on(table.companyId, table.carrier)]
+);
+
 // ── Company Log (Audit Trail) ──────────────────────────
 
 export const companyLogEventEnum = pgEnum('company_log_event', [
@@ -210,7 +627,32 @@ export const companyLogEventEnum = pgEnum('company_log_event', [
 	'expense_approved',
 	'expense_rejected',
 	'category_created',
-	'import_completed'
+	'import_completed',
+	'employee_created',
+	'employee_updated',
+	'employee_terminated',
+	'salary_changed',
+	'holiday_added',
+	'leave_type_created',
+	'leave_submitted',
+	'leave_approved',
+	'leave_rejected',
+	'payslip_generated',
+	'payslip_finalized',
+	'payslip_paid',
+	'party_created',
+	'invoice_created',
+	'invoice_sent',
+	'invoice_paid',
+	'integration_connected',
+	'integration_disconnected',
+	'transaction_matched',
+	'package_created',
+	'package_updated',
+	'package_delivered',
+	'package_status_refreshed',
+	'shipping_account_added',
+	'shipping_account_removed'
 ]);
 
 export const companyLog = pgTable(
diff --git a/src/lib/server/integrations/etherfi.ts b/src/lib/server/integrations/etherfi.ts
new file mode 100644
index 0000000..d24170e
--- /dev/null
+++ b/src/lib/server/integrations/etherfi.ts
@@ -0,0 +1,25 @@
+/**
+ * Ether.fi integration — STUB.
+ *
+ * TODO: implement on-chain or API-based transaction tracking for an ether.fi
+ * wallet address. Two possible approaches:
+ *  1. Query ether.fi's public API for account activity (staking rewards, deposits, withdrawals).
+ *     Docs: https://docs.ether.fi/
+ *  2. Query the Ethereum blockchain directly via a public RPC (e.g. Alchemy/Infura)
+ *     to track EETH and LIQUID transfers to/from the wallet address.
+ *
+ * Credentials shape (stored in externalAccounts.credentialsEncrypted as JSON):
+ *  { walletAddress, apiKey? }
+ */
+
+import type { NormalizedTransaction } from './types.js';
+
+export async function fetchTransactions(
+	_credentials: { walletAddress: string; apiKey?: string },
+	_from: Date,
+	_to: Date
+): Promise<NormalizedTransaction[]> {
+	throw new Error(
+		'Ether.fi integration is not implemented yet. See src/lib/server/integrations/etherfi.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/integrations/kasikorn.ts b/src/lib/server/integrations/kasikorn.ts
new file mode 100644
index 0000000..561a83e
--- /dev/null
+++ b/src/lib/server/integrations/kasikorn.ts
@@ -0,0 +1,26 @@
+/**
+ * Kasikorn Bank K-Biz API integration — STUB.
+ *
+ * TODO: implement real API calls once K-Biz API credentials are obtained.
+ *
+ * K-Biz API docs (as of 2026): https://apiportal.kasikornbank.com/
+ * Expected flow:
+ *  1. OAuth2 client-credentials flow to obtain access token.
+ *  2. GET /v1/accounts/{accountId}/transactions?from=...&to=...
+ *  3. Parse response → normalize into `ExternalTransaction` shape.
+ *
+ * Credentials shape (stored in externalAccounts.credentialsEncrypted as JSON):
+ *  { clientId, clientSecret, accountId }
+ */
+
+import type { NormalizedTransaction } from './types.js';
+
+export async function fetchTransactions(
+	_credentials: { clientId: string; clientSecret: string; accountId: string },
+	_from: Date,
+	_to: Date
+): Promise<NormalizedTransaction[]> {
+	throw new Error(
+		'Kasikorn K-Biz integration is not implemented yet. See src/lib/server/integrations/kasikorn.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/integrations/types.ts b/src/lib/server/integrations/types.ts
new file mode 100644
index 0000000..479fa07
--- /dev/null
+++ b/src/lib/server/integrations/types.ts
@@ -0,0 +1,10 @@
+export interface NormalizedTransaction {
+	externalId: string;
+	occurredAt: Date;
+	amount: string; // stringified numeric
+	currency: string;
+	direction: 'credit' | 'debit';
+	description: string | null;
+	counterparty: string | null;
+	rawPayload: string; // JSON.stringified raw provider response
+}
diff --git a/src/lib/server/invoices/pdf.ts b/src/lib/server/invoices/pdf.ts
new file mode 100644
index 0000000..9fbe835
--- /dev/null
+++ b/src/lib/server/invoices/pdf.ts
@@ -0,0 +1,297 @@
+import { PDFDocument, StandardFonts, rgb } from 'pdf-lib';
+
+interface PartyBlock {
+	name: string;
+	email?: string | null;
+	phone?: string | null;
+	taxId?: string | null;
+	addressLine1?: string | null;
+	addressLine2?: string | null;
+	city?: string | null;
+	postalCode?: string | null;
+	country?: string | null;
+}
+
+interface InvoiceData {
+	company: { name: string; currency: string };
+	party: PartyBlock;
+	invoice: {
+		number: string;
+		issueDate: string;
+		dueDate: string | null;
+		direction: 'incoming' | 'outgoing';
+		subtotal: number;
+		vat: number;
+		total: number;
+		notes: string | null;
+	};
+	lineItems: {
+		description: string;
+		quantity: number;
+		unitPrice: number;
+		total: number;
+	}[];
+}
+
+function money(n: number, currency: string): string {
+	return `${currency} ${n.toLocaleString('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 })}`;
+}
+
+export async function generateInvoicePDF(data: InvoiceData): Promise<Uint8Array> {
+	const pdf = await PDFDocument.create();
+	const page = pdf.addPage([595, 842]); // A4 portrait
+	const font = await pdf.embedFont(StandardFonts.Helvetica);
+	const fontBold = await pdf.embedFont(StandardFonts.HelveticaBold);
+
+	const { width, height } = page.getSize();
+	const margin = 50;
+	let y = height - margin;
+
+	const black = rgb(0, 0, 0);
+	const grey = rgb(0.4, 0.4, 0.4);
+	const lightGrey = rgb(0.8, 0.8, 0.8);
+
+	// ── Header ───────────────────────────────────────────
+	page.drawText(data.company.name, {
+		x: margin,
+		y,
+		size: 18,
+		font: fontBold,
+		color: black
+	});
+
+	const docTitle =
+		data.invoice.direction === 'outgoing' ? 'INVOICE' : 'BILL / RECEIPT';
+	const titleWidth = fontBold.widthOfTextAtSize(docTitle, 14);
+	page.drawText(docTitle, {
+		x: width - margin - titleWidth,
+		y,
+		size: 14,
+		font: fontBold,
+		color: grey
+	});
+
+	y -= 20;
+	const invNumText = `#${data.invoice.number}`;
+	const invNumWidth = fontBold.widthOfTextAtSize(invNumText, 11);
+	page.drawText(invNumText, {
+		x: width - margin - invNumWidth,
+		y,
+		size: 11,
+		font: fontBold,
+		color: black
+	});
+
+	y -= 14;
+	const issuedText = `Issued: ${data.invoice.issueDate}`;
+	const issuedWidth = font.widthOfTextAtSize(issuedText, 9);
+	page.drawText(issuedText, { x: width - margin - issuedWidth, y, size: 9, font, color: grey });
+
+	if (data.invoice.dueDate) {
+		y -= 12;
+		const dueText = `Due: ${data.invoice.dueDate}`;
+		const dueWidth = font.widthOfTextAtSize(dueText, 9);
+		page.drawText(dueText, { x: width - margin - dueWidth, y, size: 9, font, color: grey });
+	}
+
+	// Reset y for left side after header
+	y = height - margin - 70;
+
+	// ── From / Bill To columns ───────────────────────────
+	const col1x = margin;
+	const col2x = margin + 270;
+	let yLeft = y;
+	let yRight = y;
+
+	if (data.invoice.direction === 'outgoing') {
+		// Left: From (company)
+		page.drawText('FROM', { x: col1x, y: yLeft, size: 8, font: fontBold, color: grey });
+		yLeft -= 13;
+		page.drawText(data.company.name, { x: col1x, y: yLeft, size: 10, font: fontBold, color: black });
+		yLeft -= 12;
+	}
+
+	// Bill-to / Supplier column
+	const billLabel = data.invoice.direction === 'outgoing' ? 'BILL TO' : 'FROM SUPPLIER';
+	page.drawText(billLabel, { x: col2x, y: yRight, size: 8, font: fontBold, color: grey });
+	yRight -= 13;
+	page.drawText(data.party.name, { x: col2x, y: yRight, size: 10, font: fontBold, color: black });
+	yRight -= 12;
+
+	if (data.party.email) {
+		page.drawText(data.party.email, { x: col2x, y: yRight, size: 9, font, color: grey });
+		yRight -= 12;
+	}
+	if (data.party.phone) {
+		page.drawText(data.party.phone, { x: col2x, y: yRight, size: 9, font, color: grey });
+		yRight -= 12;
+	}
+	if (data.party.taxId) {
+		page.drawText(`Tax ID: ${data.party.taxId}`, { x: col2x, y: yRight, size: 9, font, color: grey });
+		yRight -= 12;
+	}
+	if (data.party.addressLine1) {
+		const addrLine = data.party.addressLine2
+			? `${data.party.addressLine1}, ${data.party.addressLine2}`
+			: data.party.addressLine1;
+		page.drawText(addrLine, { x: col2x, y: yRight, size: 9, font, color: grey });
+		yRight -= 12;
+	}
+	if (data.party.city || data.party.postalCode) {
+		page.drawText(`${data.party.city ?? ''} ${data.party.postalCode ?? ''}`.trim(), {
+			x: col2x,
+			y: yRight,
+			size: 9,
+			font,
+			color: grey
+		});
+		yRight -= 12;
+	}
+	if (data.party.country) {
+		page.drawText(data.party.country, { x: col2x, y: yRight, size: 9, font, color: grey });
+		yRight -= 12;
+	}
+
+	y = Math.min(yLeft, yRight) - 20;
+
+	// ── Divider ──────────────────────────────────────────
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 1,
+		color: lightGrey
+	});
+	y -= 18;
+
+	// ── Line items table header ──────────────────────────
+	const col = {
+		desc: margin,
+		qty: margin + 260,
+		unit: margin + 320,
+		total: width - margin
+	};
+
+	page.drawText('Description', { x: col.desc, y, size: 9, font: fontBold, color: grey });
+	page.drawText('Qty', { x: col.qty, y, size: 9, font: fontBold, color: grey });
+	page.drawText('Unit Price', { x: col.unit, y, size: 9, font: fontBold, color: grey });
+	const totalHdr = 'Total';
+	const totalHdrW = fontBold.widthOfTextAtSize(totalHdr, 9);
+	page.drawText(totalHdr, { x: col.total - totalHdrW, y, size: 9, font: fontBold, color: grey });
+	y -= 6;
+
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 0.5,
+		color: lightGrey
+	});
+	y -= 12;
+
+	// ── Line items ───────────────────────────────────────
+	for (const li of data.lineItems) {
+		page.drawText(li.description.slice(0, 60), { x: col.desc, y, size: 9, font, color: black });
+		page.drawText(li.quantity.toLocaleString('en-US'), { x: col.qty, y, size: 9, font, color: black });
+		const upText = money(li.unitPrice, data.invoice.number ? '' : data.company.currency).replace(/^[A-Z]+ /, '');
+		page.drawText(upText, { x: col.unit, y, size: 9, font, color: black });
+		const liTotal = money(li.total, '').trim();
+		const liTotalW = font.widthOfTextAtSize(liTotal, 9);
+		page.drawText(liTotal, { x: col.total - liTotalW, y, size: 9, font, color: black });
+		y -= 14;
+	}
+
+	y -= 4;
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 0.5,
+		color: lightGrey
+	});
+	y -= 16;
+
+	// ── Totals box ───────────────────────────────────────
+	const boxX = width - margin - 200;
+	const boxW = 200;
+	let boxY = y;
+
+	const boxRows: [string, string][] = [
+		['Subtotal', money(data.invoice.subtotal, data.company.currency)]
+	];
+	if (data.invoice.vat > 0) {
+		boxRows.push(['VAT 7%', money(data.invoice.vat, data.company.currency)]);
+	}
+	const boxHeight = 16 * boxRows.length + 36;
+
+	page.drawRectangle({
+		x: boxX,
+		y: boxY - boxHeight,
+		width: boxW,
+		height: boxHeight,
+		borderColor: lightGrey,
+		borderWidth: 0.5,
+		color: rgb(0.98, 0.98, 0.98)
+	});
+
+	for (const [label, value] of boxRows) {
+		page.drawText(label, { x: boxX + 10, y: boxY - 12, size: 9, font, color: grey });
+		const valW = font.widthOfTextAtSize(value, 9);
+		page.drawText(value, { x: boxX + boxW - 10 - valW, y: boxY - 12, size: 9, font, color: black });
+		boxY -= 16;
+	}
+
+	boxY -= 4;
+	page.drawLine({
+		start: { x: boxX + 8, y: boxY },
+		end: { x: boxX + boxW - 8, y: boxY },
+		thickness: 0.5,
+		color: lightGrey
+	});
+	boxY -= 4;
+
+	const totalLabel = 'TOTAL';
+	const totalValue = money(data.invoice.total, data.company.currency);
+	page.drawText(totalLabel, { x: boxX + 10, y: boxY - 12, size: 11, font: fontBold, color: black });
+	const totalW = fontBold.widthOfTextAtSize(totalValue, 12);
+	page.drawText(totalValue, {
+		x: boxX + boxW - 10 - totalW,
+		y: boxY - 14,
+		size: 12,
+		font: fontBold,
+		color: black
+	});
+
+	y = y - boxHeight - 20;
+
+	// ── Notes ────────────────────────────────────────────
+	if (data.invoice.notes) {
+		page.drawText('Notes:', { x: margin, y, size: 9, font: fontBold, color: grey });
+		y -= 12;
+		// Simple word-wrap approximation (split by sentence)
+		const words = data.invoice.notes.split(' ');
+		let line = '';
+		for (const word of words) {
+			const test = line ? `${line} ${word}` : word;
+			if (font.widthOfTextAtSize(test, 9) > width - 2 * margin) {
+				page.drawText(line, { x: margin, y, size: 9, font, color: grey });
+				y -= 11;
+				line = word;
+			} else {
+				line = test;
+			}
+		}
+		if (line) {
+			page.drawText(line, { x: margin, y, size: 9, font, color: grey });
+			y -= 11;
+		}
+	}
+
+	// ── Footer ───────────────────────────────────────────
+	page.drawText('This document is computer-generated.', {
+		x: margin,
+		y: margin - 10,
+		size: 8,
+		font,
+		color: lightGrey
+	});
+
+	return pdf.save();
+}
diff --git a/src/lib/server/payroll/pdf.ts b/src/lib/server/payroll/pdf.ts
new file mode 100644
index 0000000..30ce3c4
--- /dev/null
+++ b/src/lib/server/payroll/pdf.ts
@@ -0,0 +1,215 @@
+import { PDFDocument, StandardFonts, rgb } from 'pdf-lib';
+
+interface PayslipData {
+	company: { name: string; currency: string };
+	employee: {
+		firstName: string;
+		lastName: string;
+		employeeCode: string | null;
+		position: string | null;
+		department: string | null;
+		nationalId: string | null;
+		bankName: string | null;
+		bankAccount: string | null;
+	};
+	period: { year: number; month: number };
+	earnings: { label: string; amount: number }[];
+	deductions: { label: string; amount: number }[];
+	grossTotal: number;
+	deductionTotal: number;
+	netPay: number;
+	generatedAt: Date;
+}
+
+const MONTHS = [
+	'January',
+	'February',
+	'March',
+	'April',
+	'May',
+	'June',
+	'July',
+	'August',
+	'September',
+	'October',
+	'November',
+	'December'
+];
+
+function formatMoney(n: number, currency: string): string {
+	return `${currency} ${n.toLocaleString('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 })}`;
+}
+
+export async function generatePayslipPDF(data: PayslipData): Promise<Uint8Array> {
+	const pdf = await PDFDocument.create();
+	const page = pdf.addPage([595, 842]); // A4 portrait
+	const font = await pdf.embedFont(StandardFonts.Helvetica);
+	const fontBold = await pdf.embedFont(StandardFonts.HelveticaBold);
+
+	const { width, height } = page.getSize();
+	const margin = 50;
+	let y = height - margin;
+
+	const black = rgb(0, 0, 0);
+	const grey = rgb(0.4, 0.4, 0.4);
+	const lineColor = rgb(0.8, 0.8, 0.8);
+
+	// Header
+	page.drawText(data.company.name, { x: margin, y, size: 18, font: fontBold, color: black });
+	y -= 24;
+	page.drawText('PAYSLIP', { x: margin, y, size: 12, font: fontBold, color: grey });
+	y -= 18;
+	page.drawText(`${MONTHS[data.period.month - 1]} ${data.period.year}`, {
+		x: margin,
+		y,
+		size: 11,
+		font,
+		color: grey
+	});
+
+	// Right side: generated date
+	const genText = `Generated: ${data.generatedAt.toISOString().split('T')[0]}`;
+	const genWidth = font.widthOfTextAtSize(genText, 9);
+	page.drawText(genText, { x: width - margin - genWidth, y, size: 9, font, color: grey });
+
+	y -= 24;
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 1,
+		color: lineColor
+	});
+	y -= 20;
+
+	// Employee details (two columns)
+	const rows: [string, string][] = [
+		['Name', `${data.employee.firstName} ${data.employee.lastName}`],
+		['Employee Code', data.employee.employeeCode || '—'],
+		['Position', data.employee.position || '—'],
+		['Department', data.employee.department || '—'],
+		['National ID', data.employee.nationalId || '—'],
+		['Bank', data.employee.bankName ? `${data.employee.bankName} — ${data.employee.bankAccount ?? ''}` : '—']
+	];
+
+	for (const [label, value] of rows) {
+		page.drawText(label, { x: margin, y, size: 9, font, color: grey });
+		page.drawText(value, { x: margin + 120, y, size: 10, font, color: black });
+		y -= 15;
+	}
+
+	y -= 20;
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 1,
+		color: lineColor
+	});
+	y -= 20;
+
+	// Earnings section
+	page.drawText('EARNINGS', { x: margin, y, size: 11, font: fontBold, color: black });
+	y -= 18;
+	for (const e of data.earnings) {
+		page.drawText(e.label, { x: margin + 10, y, size: 10, font, color: black });
+		const txt = formatMoney(e.amount, data.company.currency);
+		const txtW = font.widthOfTextAtSize(txt, 10);
+		page.drawText(txt, { x: width - margin - txtW, y, size: 10, font, color: black });
+		y -= 15;
+	}
+	y -= 5;
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 0.5,
+		color: lineColor
+	});
+	y -= 15;
+	page.drawText('Total Earnings', { x: margin + 10, y, size: 10, font: fontBold, color: black });
+	{
+		const txt = formatMoney(data.grossTotal, data.company.currency);
+		const txtW = fontBold.widthOfTextAtSize(txt, 10);
+		page.drawText(txt, { x: width - margin - txtW, y, size: 10, font: fontBold, color: black });
+	}
+
+	y -= 30;
+
+	// Deductions section
+	page.drawText('DEDUCTIONS', { x: margin, y, size: 11, font: fontBold, color: black });
+	y -= 18;
+	for (const d of data.deductions) {
+		page.drawText(d.label, { x: margin + 10, y, size: 10, font, color: black });
+		const txt = formatMoney(d.amount, data.company.currency);
+		const txtW = font.widthOfTextAtSize(txt, 10);
+		page.drawText(txt, { x: width - margin - txtW, y, size: 10, font, color: black });
+		y -= 15;
+	}
+	y -= 5;
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: width - margin, y },
+		thickness: 0.5,
+		color: lineColor
+	});
+	y -= 15;
+	page.drawText('Total Deductions', { x: margin + 10, y, size: 10, font: fontBold, color: black });
+	{
+		const txt = formatMoney(data.deductionTotal, data.company.currency);
+		const txtW = fontBold.widthOfTextAtSize(txt, 10);
+		page.drawText(txt, { x: width - margin - txtW, y, size: 10, font: fontBold, color: black });
+	}
+
+	y -= 40;
+
+	// Net pay box
+	page.drawRectangle({
+		x: margin,
+		y: y - 10,
+		width: width - 2 * margin,
+		height: 35,
+		borderColor: black,
+		borderWidth: 1.5,
+		color: rgb(0.95, 0.95, 0.95)
+	});
+	page.drawText('NET PAY', { x: margin + 15, y: y + 5, size: 12, font: fontBold, color: black });
+	{
+		const txt = formatMoney(data.netPay, data.company.currency);
+		const txtW = fontBold.widthOfTextAtSize(txt, 14);
+		page.drawText(txt, {
+			x: width - margin - 15 - txtW,
+			y: y + 3,
+			size: 14,
+			font: fontBold,
+			color: black
+		});
+	}
+
+	y -= 80;
+
+	// Signature lines
+	page.drawLine({
+		start: { x: margin, y },
+		end: { x: margin + 180, y },
+		thickness: 0.5,
+		color: black
+	});
+	page.drawLine({
+		start: { x: width - margin - 180, y },
+		end: { x: width - margin, y },
+		thickness: 0.5,
+		color: black
+	});
+	y -= 12;
+	page.drawText('Employer Signature', { x: margin, y, size: 9, font, color: grey });
+	page.drawText('Employee Signature', { x: width - margin - 180, y, size: 9, font, color: grey });
+
+	// Footer
+	page.drawText('This payslip is computer-generated.', {
+		x: margin,
+		y: margin - 10,
+		size: 8,
+		font,
+		color: grey
+	});
+
+	return pdf.save();
+}
diff --git a/src/lib/server/payroll/thailand.ts b/src/lib/server/payroll/thailand.ts
new file mode 100644
index 0000000..df0d455
--- /dev/null
+++ b/src/lib/server/payroll/thailand.ts
@@ -0,0 +1,93 @@
+/**
+ * Thailand payroll calculations.
+ * Sources:
+ *  - Social Security (SSO): 5% of monthly salary, capped at THB 750 per side.
+ *  - Income tax (PND1): 2024 progressive brackets after standard deductions.
+ *    - Expense deduction: 50% of salary, capped at 100,000 THB/year.
+ *    - Personal allowance: 60,000 THB/year.
+ *  - Monthly withholding = annual tax / 12 (assumes no bonus or other incomes).
+ */
+
+const SSO_RATE = 0.05;
+const SSO_SALARY_FLOOR = 1650; // SSO minimum salary
+const SSO_SALARY_CAP = 15000; // SSO maximum salary for 5% calc
+
+export function calculateSSO(monthlyGross: number): number {
+	if (monthlyGross <= 0) return 0;
+	const base = Math.min(Math.max(monthlyGross, SSO_SALARY_FLOOR), SSO_SALARY_CAP);
+	return Math.round(base * SSO_RATE * 100) / 100;
+}
+
+interface Bracket {
+	min: number;
+	max: number;
+	rate: number;
+}
+
+/** 2024 PND1 tax brackets (THB annual taxable income) */
+const TAX_BRACKETS: Bracket[] = [
+	{ min: 0, max: 150_000, rate: 0 },
+	{ min: 150_000, max: 300_000, rate: 0.05 },
+	{ min: 300_000, max: 500_000, rate: 0.1 },
+	{ min: 500_000, max: 750_000, rate: 0.15 },
+	{ min: 750_000, max: 1_000_000, rate: 0.2 },
+	{ min: 1_000_000, max: 2_000_000, rate: 0.25 },
+	{ min: 2_000_000, max: 5_000_000, rate: 0.3 },
+	{ min: 5_000_000, max: Infinity, rate: 0.35 }
+];
+
+export function calculateIncomeTax(annualTaxableIncome: number): number {
+	if (annualTaxableIncome <= 0) return 0;
+
+	let tax = 0;
+	for (const b of TAX_BRACKETS) {
+		if (annualTaxableIncome <= b.min) break;
+		const portion = Math.min(annualTaxableIncome, b.max) - b.min;
+		tax += portion * b.rate;
+	}
+	return Math.round(tax * 100) / 100;
+}
+
+/**
+ * Estimate monthly withholding tax from monthly gross salary.
+ * Annualizes gross, applies expense + personal deductions, looks up tax, divides by 12.
+ */
+export function calculateMonthlyWHT(monthlyGross: number): number {
+	if (monthlyGross <= 0) return 0;
+	const annualGross = monthlyGross * 12;
+	const expenseDeduction = Math.min(annualGross * 0.5, 100_000);
+	const personalAllowance = 60_000;
+	const ssoAnnual = calculateSSO(monthlyGross) * 12;
+
+	const taxableIncome = Math.max(0, annualGross - expenseDeduction - personalAllowance - ssoAnnual);
+	const annualTax = calculateIncomeTax(taxableIncome);
+	return Math.round((annualTax / 12) * 100) / 100;
+}
+
+export interface PayrollCalculation {
+	grossEarnings: number;
+	ssoEmployee: number;
+	ssoEmployer: number;
+	incomeTax: number;
+	netPay: number;
+}
+
+/**
+ * Compute a complete payroll line.
+ * @param baseSalary monthly gross
+ * @param extras additional earnings (overtime + bonus + other)
+ * @param extraDeductions non-statutory deductions
+ */
+export function calculatePayroll(
+	baseSalary: number,
+	extras: number,
+	extraDeductions: number
+): PayrollCalculation {
+	const grossEarnings = baseSalary + extras;
+	const ssoEmployee = calculateSSO(baseSalary);
+	const ssoEmployer = ssoEmployee;
+	const incomeTax = calculateMonthlyWHT(grossEarnings);
+	const netPay =
+		Math.round((grossEarnings - ssoEmployee - incomeTax - extraDeductions) * 100) / 100;
+	return { grossEarnings, ssoEmployee, ssoEmployer, incomeTax, netPay };
+}
diff --git a/src/lib/server/seeds/thai-holidays.ts b/src/lib/server/seeds/thai-holidays.ts
new file mode 100644
index 0000000..a376d1e
--- /dev/null
+++ b/src/lib/server/seeds/thai-holidays.ts
@@ -0,0 +1,99 @@
+/**
+ * Thai public holiday source.
+ * Primary: ppraserts/thailand-open-data on GitHub (includes lunar holidays).
+ * Fallback: hardcoded list of fixed-date holidays (used if the repo is unreachable).
+ */
+
+export interface HolidayEntry {
+	date: string; // YYYY-MM-DD
+	name: string;
+}
+
+const REPO_URL = (year: number) =>
+	`https://raw.githubusercontent.com/ppraserts/thailand-open-data/main/data/thai-public-holidays/${year}.json`;
+
+interface RepoEntry {
+	date: string;
+	name_th: string;
+	name_en: string;
+	type: string;
+	is_substitution: boolean;
+	note: string | null;
+}
+
+interface RepoResponse {
+	source?: string;
+	year?: number;
+	year_buddhist_era?: number;
+	total_holidays?: number;
+	holidays: RepoEntry[];
+}
+
+/**
+ * Fetch holidays for a given Gregorian year from the open-data repo.
+ * Throws on network/parse failure — caller should fall back to {@link thaiHolidaysFallback}.
+ */
+export async function fetchThaiHolidays(year: number): Promise<HolidayEntry[]> {
+	const res = await fetch(REPO_URL(year), {
+		headers: { Accept: 'application/json' }
+	});
+	if (!res.ok) {
+		throw new Error(`Thai holidays fetch failed: ${res.status}`);
+	}
+	const data = (await res.json()) as RepoResponse;
+	if (!data || !Array.isArray(data.holidays)) {
+		throw new Error('Thai holidays response missing "holidays" array');
+	}
+	// Use English names; include all types (public + bank + substitution + special).
+	return data.holidays
+		.filter((e) => typeof e.date === 'string' && typeof e.name_en === 'string')
+		.map((e) => ({
+			date: e.date,
+			name: e.is_substitution ? `${e.name_en} (Substitution)` : e.name_en
+		}));
+}
+
+/**
+ * Try the repo first; on failure, fall back to fixed-date seed.
+ */
+export async function getThaiHolidays(year: number): Promise<HolidayEntry[]> {
+	try {
+		return await fetchThaiHolidays(year);
+	} catch (err) {
+		console.warn(`[thai-holidays] falling back to static list for ${year}:`, err);
+		return thaiHolidaysFallback(year);
+	}
+}
+
+/** Static fallback — fixed-date holidays only (no lunar). */
+export function thaiHolidaysFallback(year: number): HolidayEntry[] {
+	return [
+		{ date: `${year}-01-01`, name: "New Year's Day" },
+		{ date: `${year}-04-06`, name: 'Chakri Memorial Day' },
+		{ date: `${year}-04-13`, name: 'Songkran Festival' },
+		{ date: `${year}-04-14`, name: 'Songkran Festival' },
+		{ date: `${year}-04-15`, name: 'Songkran Festival' },
+		{ date: `${year}-05-01`, name: 'Labour Day' },
+		{ date: `${year}-05-04`, name: 'Coronation Day' },
+		{ date: `${year}-06-03`, name: "Queen Suthida's Birthday" },
+		{ date: `${year}-07-28`, name: "HM King's Birthday" },
+		{ date: `${year}-08-12`, name: "HM Queen Mother's Birthday" },
+		{ date: `${year}-10-13`, name: 'Anniversary of the Passing of King Bhumibol' },
+		{ date: `${year}-10-23`, name: 'Chulalongkorn Memorial Day' },
+		{ date: `${year}-12-05`, name: "King Bhumibol's Birthday / Father's Day" },
+		{ date: `${year}-12-10`, name: 'Constitution Day' },
+		{ date: `${year}-12-31`, name: "New Year's Eve" }
+	];
+}
+
+/** Backwards-compat wrapper used by `companies/+page.server.ts` — synchronous fallback. */
+export function thaiHolidaysForYear(year: number): HolidayEntry[] {
+	return thaiHolidaysFallback(year);
+}
+
+export const DEFAULT_LEAVE_TYPES = [
+	{ name: 'Annual Leave', defaultDaysPerYear: '6', isPaid: true, color: '#3B82F6' },
+	{ name: 'Sick Leave', defaultDaysPerYear: '30', isPaid: true, color: '#EF4444' },
+	{ name: 'Personal Leave', defaultDaysPerYear: '3', isPaid: true, color: '#8B5CF6' },
+	{ name: 'Unpaid Leave', defaultDaysPerYear: null, isPaid: false, color: '#6B7280' }
+];
diff --git a/src/lib/server/shipping/carriers/dhl.ts b/src/lib/server/shipping/carriers/dhl.ts
new file mode 100644
index 0000000..a4051bd
--- /dev/null
+++ b/src/lib/server/shipping/carriers/dhl.ts
@@ -0,0 +1,21 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * DHL Shipment Tracking — Unified API — STUB.
+ *
+ * Docs:   https://developer.dhl.com/api-reference/shipment-tracking
+ * Auth:   API Key in header (DHL-API-Key)
+ * Track:  GET https://api-eu.dhl.com/track/shipments?trackingNumber={tn}
+ * Free:   Basic tier is free after signup.
+ *
+ * Credentials shape:
+ *   { apiKey: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { apiKey: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'DHL tracking is not implemented yet. See src/lib/server/shipping/carriers/dhl.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/fedex.ts b/src/lib/server/shipping/carriers/fedex.ts
new file mode 100644
index 0000000..0554d53
--- /dev/null
+++ b/src/lib/server/shipping/carriers/fedex.ts
@@ -0,0 +1,23 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * FedEx Track API — STUB.
+ *
+ * Docs:   https://developer.fedex.com/api/en-us/catalog/track.html
+ * Auth:   OAuth 2.0 (client credentials)
+ *         POST https://apis.fedex.com/oauth/token  (grant_type=client_credentials)
+ * Track:  POST https://apis.fedex.com/track/v1/trackingnumbers
+ *         Body: { trackingInfo: [{ trackingNumberInfo: { trackingNumber } }] }
+ * Free:   Developer account free; production requires approval.
+ *
+ * Credentials shape:
+ *   { apiKey: string, apiSecret: string, accountNumber?: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { apiKey: string; apiSecret: string; accountNumber?: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'FedEx tracking is not implemented yet. See src/lib/server/shipping/carriers/fedex.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/flash_express.ts b/src/lib/server/shipping/carriers/flash_express.ts
new file mode 100644
index 0000000..e4fe9b2
--- /dev/null
+++ b/src/lib/server/shipping/carriers/flash_express.ts
@@ -0,0 +1,22 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * Flash Express (Thailand) — STUB.
+ *
+ * Docs:   https://open-api.flashexpress.com/   (merchant portal login required)
+ * Auth:   API key + signature (HMAC-SHA256 of nonce + body + secret)
+ * Track:  POST https://open-api.flashexpress.com/open/v1/orders/{pno}/routes
+ *         or GET /open/v3/orders/{pno}
+ * Free:   Merchant account required (free to register, usage is free).
+ *
+ * Credentials shape:
+ *   { merchantId: string, apiKey: string, secret: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { merchantId: string; apiKey: string; secret: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'Flash Express tracking is not implemented yet. See src/lib/server/shipping/carriers/flash_express.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/jnt_express.ts b/src/lib/server/shipping/carriers/jnt_express.ts
new file mode 100644
index 0000000..b6fb5ec
--- /dev/null
+++ b/src/lib/server/shipping/carriers/jnt_express.ts
@@ -0,0 +1,22 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * J&T Express — STUB.
+ *
+ * Docs:   https://open.jtexpress.co.th/  (Thailand merchant portal)
+ * Auth:   PSID (partner ID) + signature (HMAC) + timestamp
+ * Track:  POST https://openapi.jtexpress.my/webopenplatformapi/api/logistics/trace
+ *         (endpoint host varies by region — .my, .th, etc.)
+ * Free:   Merchant account required.
+ *
+ * Credentials shape:
+ *   { apiAccount: string, privateKey: string, customerCode?: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { apiAccount: string; privateKey: string; customerCode?: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'J&T Express tracking is not implemented yet. See src/lib/server/shipping/carriers/jnt_express.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/kerry_th.ts b/src/lib/server/shipping/carriers/kerry_th.ts
new file mode 100644
index 0000000..4ccafa1
--- /dev/null
+++ b/src/lib/server/shipping/carriers/kerry_th.ts
@@ -0,0 +1,21 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * Kerry Express Thailand — STUB.
+ *
+ * Docs:   Limited public API. Merchant portal required for integration.
+ *         Contact support or check https://th.kerryexpress.com/ for API access.
+ * Auth:   Typically API key via merchant account.
+ * Track:  GET/POST to their tracking endpoint — exact path varies by contract.
+ *
+ * Credentials shape:
+ *   { apiKey: string, merchantCode?: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { apiKey: string; merchantCode?: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'Kerry Express (TH) tracking is not implemented yet. See src/lib/server/shipping/carriers/kerry_th.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/thailand_post.ts b/src/lib/server/shipping/carriers/thailand_post.ts
new file mode 100644
index 0000000..fb3d729
--- /dev/null
+++ b/src/lib/server/shipping/carriers/thailand_post.ts
@@ -0,0 +1,22 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * Thailand Post — STUB.
+ *
+ * Docs:   No official public API for tracking as of 2026.
+ *         Options:
+ *           - Scrape track.thailandpost.co.th (fragile, not recommended).
+ *           - Use an aggregator like 17track or AfterShip as a fallback.
+ *         For now, Thailand Post packages must be updated manually.
+ *
+ * Credentials shape:
+ *   {} (none — stub will always throw)
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: Record<string, never>
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'Thailand Post has no official tracking API. Please update this package status manually.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/ups.ts b/src/lib/server/shipping/carriers/ups.ts
new file mode 100644
index 0000000..252792d
--- /dev/null
+++ b/src/lib/server/shipping/carriers/ups.ts
@@ -0,0 +1,23 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * UPS Tracking API — STUB.
+ *
+ * Docs:   https://developer.ups.com/
+ * Auth:   OAuth 2.0 (client credentials grant)
+ *         Exchange clientId + clientSecret at https://onlinetools.ups.com/security/v1/oauth/token
+ * Track:  GET https://onlinetools.ups.com/api/track/v1/details/{trackingNumber}
+ *         Headers: Authorization: Bearer <token>, transId, transactionSrc
+ * Free:   Developer account free; tracking API included at no cost.
+ *
+ * Credentials shape:
+ *   { clientId: string, clientSecret: string, accountNumber?: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { clientId: string; clientSecret: string; accountNumber?: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'UPS tracking is not implemented yet. See src/lib/server/shipping/carriers/ups.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/carriers/usps.ts b/src/lib/server/shipping/carriers/usps.ts
new file mode 100644
index 0000000..9234785
--- /dev/null
+++ b/src/lib/server/shipping/carriers/usps.ts
@@ -0,0 +1,21 @@
+import type { NormalizedShipmentStatus } from '../types.js';
+
+/**
+ * USPS Tracking API — STUB.
+ *
+ * Docs:   https://developer.usps.com/
+ * Auth:   OAuth 2.0 (as of the new USPS APIs) — legacy Web Tools used userId only.
+ * Track:  GET https://api.usps.com/tracking/v3/tracking/{trackingNumber}
+ * Free:   Developer account free.
+ *
+ * Credentials shape:
+ *   { clientId: string, clientSecret: string }
+ */
+export async function fetchStatus(
+	_trackingNumber: string,
+	_credentials: { clientId: string; clientSecret: string }
+): Promise<NormalizedShipmentStatus> {
+	throw new Error(
+		'USPS tracking is not implemented yet. See src/lib/server/shipping/carriers/usps.ts for TODO.'
+	);
+}
diff --git a/src/lib/server/shipping/index.ts b/src/lib/server/shipping/index.ts
new file mode 100644
index 0000000..1da4f7e
--- /dev/null
+++ b/src/lib/server/shipping/index.ts
@@ -0,0 +1,64 @@
+import type { Carrier, NormalizedShipmentStatus } from './types.js';
+import * as ups from './carriers/ups.js';
+import * as fedex from './carriers/fedex.js';
+import * as dhl from './carriers/dhl.js';
+import * as usps from './carriers/usps.js';
+import * as flashExpress from './carriers/flash_express.js';
+import * as kerryTh from './carriers/kerry_th.js';
+import * as jntExpress from './carriers/jnt_express.js';
+import * as thailandPost from './carriers/thailand_post.js';
+
+export const CARRIER_LABELS: Record<Carrier, string> = {
+	ups: 'UPS',
+	fedex: 'FedEx',
+	dhl: 'DHL',
+	usps: 'USPS',
+	flash_express: 'Flash Express',
+	kerry_th: 'Kerry Express (TH)',
+	jnt_express: 'J&T Express',
+	thailand_post: 'Thailand Post',
+	other: 'Other'
+};
+
+/**
+ * Dispatch a tracking lookup to the appropriate carrier module.
+ * Carrier modules are currently stubs and will throw "Not implemented".
+ */
+export async function fetchTrackingStatus(
+	carrier: Carrier,
+	trackingNumber: string,
+	credentials: unknown
+): Promise<NormalizedShipmentStatus> {
+	switch (carrier) {
+		case 'ups':
+			return ups.fetchStatus(trackingNumber, credentials as Parameters<typeof ups.fetchStatus>[1]);
+		case 'fedex':
+			return fedex.fetchStatus(trackingNumber, credentials as Parameters<typeof fedex.fetchStatus>[1]);
+		case 'dhl':
+			return dhl.fetchStatus(trackingNumber, credentials as Parameters<typeof dhl.fetchStatus>[1]);
+		case 'usps':
+			return usps.fetchStatus(trackingNumber, credentials as Parameters<typeof usps.fetchStatus>[1]);
+		case 'flash_express':
+			return flashExpress.fetchStatus(
+				trackingNumber,
+				credentials as Parameters<typeof flashExpress.fetchStatus>[1]
+			);
+		case 'kerry_th':
+			return kerryTh.fetchStatus(
+				trackingNumber,
+				credentials as Parameters<typeof kerryTh.fetchStatus>[1]
+			);
+		case 'jnt_express':
+			return jntExpress.fetchStatus(
+				trackingNumber,
+				credentials as Parameters<typeof jntExpress.fetchStatus>[1]
+			);
+		case 'thailand_post':
+			return thailandPost.fetchStatus(
+				trackingNumber,
+				credentials as Parameters<typeof thailandPost.fetchStatus>[1]
+			);
+		case 'other':
+			throw new Error('Carrier "other" cannot be tracked automatically. Use manual updates.');
+	}
+}
diff --git a/src/lib/server/shipping/types.ts b/src/lib/server/shipping/types.ts
new file mode 100644
index 0000000..1a79b5e
--- /dev/null
+++ b/src/lib/server/shipping/types.ts
@@ -0,0 +1,34 @@
+export type ShipmentStatus =
+	| 'pending'
+	| 'in_transit'
+	| 'out_for_delivery'
+	| 'delivered'
+	| 'exception'
+	| 'returned'
+	| 'cancelled';
+
+export type Carrier =
+	| 'ups'
+	| 'fedex'
+	| 'dhl'
+	| 'usps'
+	| 'flash_express'
+	| 'kerry_th'
+	| 'jnt_express'
+	| 'thailand_post'
+	| 'other';
+
+export interface ShipmentEvent {
+	occurredAt: Date;
+	status: ShipmentStatus;
+	location: string | null;
+	description: string | null;
+}
+
+export interface NormalizedShipmentStatus {
+	status: ShipmentStatus;
+	currentLocation: string | null;
+	estimatedDelivery: Date | null;
+	events: ShipmentEvent[];
+	rawPayload: string;
+}
diff --git a/src/lib/types/index.ts b/src/lib/types/index.ts
index afd7de5..d06f701 100644
--- a/src/lib/types/index.ts
+++ b/src/lib/types/index.ts
@@ -1,9 +1,21 @@
-export type CompanyRole = 'admin' | 'manager' | 'user' | 'viewer';
+export type CompanyRole = 'admin' | 'manager' | 'user' | 'viewer' | 'hr';
 export type ExpenseStatus = 'pending' | 'approved' | 'rejected';
+export type LeaveStatus = 'pending' | 'approved' | 'rejected';
+export type PartyType = 'customer' | 'supplier' | 'both';
+export type InvoiceDirection = 'incoming' | 'outgoing';
+export type InvoiceStatus = 'draft' | 'sent' | 'paid' | 'overdue' | 'cancelled';
+export type PayslipStatus = 'draft' | 'finalized' | 'paid';
+export type TxDirection = 'credit' | 'debit';
+export type IntegrationProvider = 'kasikorn_kbiz' | 'etherfi' | 'manual';
 
-export const ROLE_HIERARCHY: Record<CompanyRole, number> = {
+/**
+ * Hierarchical roles — only these ranks. `hr` is orthogonal and excluded.
+ */
+export const ROLE_HIERARCHY: Record<Exclude<CompanyRole, 'hr'>, number> = {
 	admin: 4,
 	manager: 3,
 	user: 2,
 	viewer: 1
 };
+
+export const ALL_ROLES: CompanyRole[] = ['admin', 'manager', 'hr', 'user', 'viewer'];
diff --git a/src/lib/utils/csv.ts b/src/lib/utils/csv.ts
new file mode 100644
index 0000000..d04bb60
--- /dev/null
+++ b/src/lib/utils/csv.ts
@@ -0,0 +1,31 @@
+/**
+ * Tiny CSV serializer. RFC 4180 — quotes fields that contain commas, quotes, or newlines.
+ */
+export function csvEscape(value: unknown): string {
+	if (value === null || value === undefined) return '';
+	const s = String(value);
+	if (/[",\n\r]/.test(s)) {
+		return `"${s.replace(/"/g, '""')}"`;
+	}
+	return s;
+}
+
+export function csvRow(values: unknown[]): string {
+	return values.map(csvEscape).join(',');
+}
+
+export function csvBuild(rows: unknown[][]): string {
+	return rows.map(csvRow).join('\r\n');
+}
+
+/** Build a Response with a CSV download. */
+export function csvResponse(csv: string, filename: string): Response {
+	// Prepend BOM so Excel detects UTF-8 (important for Thai characters)
+	const body = '\uFEFF' + csv;
+	return new Response(body, {
+		headers: {
+			'Content-Type': 'text/csv; charset=utf-8',
+			'Content-Disposition': `attachment; filename="${filename}"`
+		}
+	});
+}
diff --git a/src/lib/utils/leave.ts b/src/lib/utils/leave.ts
new file mode 100644
index 0000000..14ce5e0
--- /dev/null
+++ b/src/lib/utils/leave.ts
@@ -0,0 +1,29 @@
+/**
+ * Calculate working days between two dates inclusive.
+ * Excludes Saturdays, Sundays, and listed public holiday dates.
+ */
+export function calculateWorkingDays(
+	startDate: string | Date,
+	endDate: string | Date,
+	holidayDates: string[]
+): number {
+	const start = typeof startDate === 'string' ? new Date(startDate) : startDate;
+	const end = typeof endDate === 'string' ? new Date(endDate) : endDate;
+	const holidaySet = new Set(holidayDates);
+
+	let days = 0;
+	const d = new Date(start);
+	d.setHours(0, 0, 0, 0);
+	const endMs = new Date(end).setHours(0, 0, 0, 0);
+
+	while (d.getTime() <= endMs) {
+		const dayOfWeek = d.getDay(); // 0=Sun, 6=Sat
+		const iso = d.toISOString().split('T')[0];
+		if (dayOfWeek !== 0 && dayOfWeek !== 6 && !holidaySet.has(iso)) {
+			days++;
+		}
+		d.setDate(d.getDate() + 1);
+	}
+
+	return days;
+}
diff --git a/src/routes/(app)/+layout.server.ts b/src/routes/(app)/+layout.server.ts
index ff3cf7e..e874b3b 100644
--- a/src/routes/(app)/+layout.server.ts
+++ b/src/routes/(app)/+layout.server.ts
@@ -14,7 +14,7 @@ export const load: LayoutServerLoad = async ({ locals }) => {
 		.select({
 			companyId: companies.id,
 			companyName: companies.name,
-			role: companyMembers.role
+			roles: companyMembers.roles
 		})
 		.from(companyMembers)
 		.innerJoin(companies, eq(companyMembers.companyId, companies.id))
diff --git a/src/routes/(app)/+layout.svelte b/src/routes/(app)/+layout.svelte
index c537995..18562d1 100644
--- a/src/routes/(app)/+layout.svelte
+++ b/src/routes/(app)/+layout.svelte
@@ -11,6 +11,7 @@
 	<Sidebar
 		user={data.user}
 		companies={data.companies}
+		appName={data.appName}
 		open={sidebarOpen}
 		onToggle={() => (sidebarOpen = !sidebarOpen)}
 	/>
@@ -20,6 +21,7 @@
 		<header class="flex h-14 items-center justify-between border-b border-gray-200 bg-white px-6 dark:border-gray-700 dark:bg-gray-800">
 			<button
 				onclick={() => (sidebarOpen = !sidebarOpen)}
+				aria-label="Toggle sidebar"
 				class="rounded-md p-1.5 text-gray-500 hover:bg-gray-100 lg:hidden dark:text-gray-400 dark:hover:bg-gray-700"
 			>
 				<svg class="h-5 w-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
diff --git a/src/routes/(app)/companies/+page.server.ts b/src/routes/(app)/companies/+page.server.ts
index 2580c11..f20b950 100644
--- a/src/routes/(app)/companies/+page.server.ts
+++ b/src/routes/(app)/companies/+page.server.ts
@@ -1,10 +1,11 @@
 import { fail, redirect } from '@sveltejs/kit';
 import type { Actions, PageServerLoad } from './$types';
 import { db } from '$lib/server/db/index.js';
-import { companies, companyMembers } from '$lib/server/db/schema.js';
+import { companies, companyMembers, publicHolidays, leaveTypes } from '$lib/server/db/schema.js';
 import { eq, and, isNull } from 'drizzle-orm';
 import { logCompanyEvent } from '$lib/server/audit.js';
 import { requireAuth } from '$lib/server/authorization.js';
+import { getThaiHolidays, DEFAULT_LEAVE_TYPES } from '$lib/server/seeds/thai-holidays.js';
 
 export const load: PageServerLoad = async ({ locals }) => {
 	const user = requireAuth(locals);
@@ -16,7 +17,7 @@ export const load: PageServerLoad = async ({ locals }) => {
 			description: companies.description,
 			totalBudget: companies.totalBudget,
 			currency: companies.currency,
-			role: companyMembers.role
+			roles: companyMembers.roles
 		})
 		.from(companyMembers)
 		.innerJoin(companies, eq(companyMembers.companyId, companies.id))
@@ -49,9 +50,27 @@ export const actions: Actions = {
 		await db.insert(companyMembers).values({
 			userId: user.id,
 			companyId: company.id,
-			role: 'admin'
+			roles: ['admin']
 		});
 
+		// Seed Thai holidays from open-data repo (current + next year), with fallback
+		const currentYear = new Date().getFullYear();
+		const [thisYear, nextYear] = await Promise.all([
+			getThaiHolidays(currentYear),
+			getThaiHolidays(currentYear + 1)
+		]);
+		const holidays = [...thisYear, ...nextYear];
+		if (holidays.length > 0) {
+			await db.insert(publicHolidays).values(
+				holidays.map((h) => ({ companyId: company.id, date: h.date, name: h.name }))
+			);
+		}
+
+		// Seed default leave types
+		await db.insert(leaveTypes).values(
+			DEFAULT_LEAVE_TYPES.map((lt) => ({ companyId: company.id, ...lt }))
+		);
+
 		await logCompanyEvent(company.id, user.id, 'company_created', `Company "${name}" created`, { currency });
 
 		const budgetNum = parseFloat(totalBudget);
diff --git a/src/routes/(app)/companies/+page.svelte b/src/routes/(app)/companies/+page.svelte
index d0bca4e..d0ffe23 100644
--- a/src/routes/(app)/companies/+page.svelte
+++ b/src/routes/(app)/companies/+page.svelte
@@ -10,7 +10,7 @@
 </script>
 
 <svelte:head>
-	<title>Companies - B4L Budget</title>
+	<title>Companies - {data.appName}</title>
 </svelte:head>
 
 <div class="mx-auto max-w-6xl">
@@ -55,7 +55,7 @@
 						<div class="mt-3 flex items-center justify-between text-sm">
 							<span class="text-gray-500 dark:text-gray-400">Budget: {formatCurrency(company.totalBudget, company.currency)}</span>
 							<span class="rounded-full bg-blue-100 dark:bg-blue-900/40 px-2 py-0.5 text-xs font-medium text-blue-700 dark:text-blue-300">
-								{company.role}
+								{company.roles.join(', ')}
 							</span>
 						</div>
 					</a>
diff --git a/src/routes/(app)/companies/[companyId]/+layout.server.ts b/src/routes/(app)/companies/[companyId]/+layout.server.ts
index 2205d47..2a6fe86 100644
--- a/src/routes/(app)/companies/[companyId]/+layout.server.ts
+++ b/src/routes/(app)/companies/[companyId]/+layout.server.ts
@@ -3,7 +3,8 @@ import type { LayoutServerLoad } from './$types';
 import { db } from '$lib/server/db/index.js';
 import { companies } from '$lib/server/db/schema.js';
 import { eq, and, isNull } from 'drizzle-orm';
-import { requireAuth, getCompanyRole } from '$lib/server/authorization.js';
+import { requireAuth, getCompanyRoles } from '$lib/server/authorization.js';
+import type { CompanyRole } from '$lib/types/index.js';
 
 export const load: LayoutServerLoad = async ({ locals, params }) => {
 	const user = requireAuth(locals);
@@ -18,9 +19,11 @@ export const load: LayoutServerLoad = async ({ locals, params }) => {
 		error(404, 'Company not found');
 	}
 
-	const role = user.isSystemAdmin ? 'admin' : await getCompanyRole(user.id, company.id);
+	const roles: CompanyRole[] = user.isSystemAdmin
+		? ['admin']
+		: (await getCompanyRoles(user.id, company.id)) ?? [];
 
-	if (!role) {
+	if (roles.length === 0) {
 		error(403, 'Not a member of this company');
 	}
 
@@ -32,6 +35,6 @@ export const load: LayoutServerLoad = async ({ locals, params }) => {
 			totalBudget: company.totalBudget,
 			currency: company.currency
 		},
-		companyRole: role
+		companyRoles: roles
 	};
 };
diff --git a/src/routes/(app)/companies/[companyId]/+layout.svelte b/src/routes/(app)/companies/[companyId]/+layout.svelte
index 369d6a5..6acd151 100644
--- a/src/routes/(app)/companies/[companyId]/+layout.svelte
+++ b/src/routes/(app)/companies/[companyId]/+layout.svelte
@@ -10,7 +10,29 @@
 		{ href: `/companies/${data.company.id}/budget`, label: 'Budget' },
 		{ href: `/companies/${data.company.id}/categories`, label: 'Categories' },
 		{ href: `/companies/${data.company.id}/reports`, label: 'Reports' },
-		...(data.companyRole === 'admin' || data.companyRole === 'manager'
+		...(data.companyRoles.some(r => r === 'admin' || r === 'manager' || r === 'hr')
+			? [
+					{ href: `/companies/${data.company.id}/employees`, label: 'Employees' },
+					{ href: `/companies/${data.company.id}/hr/leave-requests`, label: 'Leave' },
+					{ href: `/companies/${data.company.id}/hr/payroll`, label: 'Payroll' },
+					{ href: `/companies/${data.company.id}/hr/holidays`, label: 'Holidays' }
+				]
+			: []),
+		...(data.companyRoles.some(r => r === 'admin' || r === 'manager')
+			? [
+					{ href: `/companies/${data.company.id}/parties`, label: 'Contacts' },
+					{ href: `/companies/${data.company.id}/invoices`, label: 'Invoices' }
+				]
+			: []),
+		...(data.companyRoles.some(r => r === 'admin' || r === 'manager' || r === 'user' || r === 'hr')
+			? [{ href: `/companies/${data.company.id}/packages`, label: 'Packages' }]
+			: []),
+		...(data.companyRoles.includes('admin')
+			? [
+					{ href: `/companies/${data.company.id}/integrations`, label: 'Integrations' }
+				]
+			: []),
+		...(data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
 			? [
 					{ href: `/companies/${data.company.id}/import`, label: 'Import' },
 					{ href: `/companies/${data.company.id}/settings`, label: 'Settings' }
diff --git a/src/routes/(app)/companies/[companyId]/+page.svelte b/src/routes/(app)/companies/[companyId]/+page.svelte
index 3281986..10f29c8 100644
--- a/src/routes/(app)/companies/[companyId]/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/+page.svelte
@@ -13,7 +13,7 @@
 </script>
 
 <svelte:head>
-	<title>{data.company.name} - B4L Budget</title>
+	<title>{data.company.name} - {data.appName}</title>
 </svelte:head>
 
 <div class="grid gap-6 lg:grid-cols-2">
@@ -51,7 +51,7 @@
 	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-5">
 		<div class="mb-3 flex items-center justify-between">
 			<h2 class="text-sm font-semibold uppercase tracking-wider text-gray-400 dark:text-gray-500">Projects</h2>
-			{#if data.companyRole !== 'viewer'}
+			{#if data.companyRoles.some(r => r === 'admin' || r === 'manager' || r === 'user' || r === 'hr')}
 				<a
 					href="/companies/{data.company.id}/projects/new"
 					class="text-sm font-medium text-blue-600 hover:text-blue-700"
diff --git a/src/routes/(app)/companies/[companyId]/budget/+page.svelte b/src/routes/(app)/companies/[companyId]/budget/+page.svelte
index 2ea847f..bc8042d 100644
--- a/src/routes/(app)/companies/[companyId]/budget/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/budget/+page.svelte
@@ -11,8 +11,8 @@
 	const remaining = $derived(total - totalSpent);
 	const remainingPct = $derived(total > 0 ? (remaining / total) * 100 : 0);
 	const unallocated = $derived(total - data.totalAllocated);
-	const canAllocate = $derived(data.companyRole === 'admin' || data.companyRole === 'manager');
-	const isAdmin = $derived(data.companyRole === 'admin');
+	const canAllocate = $derived(data.companyRoles.includes('admin') || data.companyRoles.includes('manager'));
+	const isAdmin = $derived(data.companyRoles.includes('admin'));
 
 	let showAddBudget = $state(false);
 
@@ -154,7 +154,7 @@
 		<div class="mb-6 rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-5">
 			<h3 class="mb-3 font-medium text-gray-900 dark:text-white">Allocate Funds to Project</h3>
 			<form method="POST" action="?/allocate" use:enhance class="flex flex-wrap items-end gap-3">
-				<div class="flex-1">
+				<div class="w-64">
 					<label for="projectId" class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Project</label>
 					<select
 						id="projectId"
@@ -167,7 +167,7 @@
 						{/each}
 					</select>
 				</div>
-				<div class="w-36">
+				<div class="w-48">
 					<label for="amount" class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Amount</label>
 					<input
 						type="number"
@@ -179,7 +179,7 @@
 						placeholder="Negative to deallocate"
 					/>
 				</div>
-				<div class="flex-1">
+				<div class="flex-1 min-w-48">
 					<label for="note" class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Note</label>
 					<input
 						type="text"
diff --git a/src/routes/(app)/companies/[companyId]/categories/+page.svelte b/src/routes/(app)/companies/[companyId]/categories/+page.svelte
index 399813b..e1acc8b 100644
--- a/src/routes/(app)/companies/[companyId]/categories/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/categories/+page.svelte
@@ -3,7 +3,9 @@
 	import type { PageData, ActionData } from './$types';
 
 	let { data, form } = $props();
-	const canManage = data.companyRole === 'admin' || data.companyRole === 'manager';
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
+	);
 </script>
 
 <svelte:head>
diff --git a/src/routes/(app)/companies/[companyId]/employees/+page.server.ts b/src/routes/(app)/companies/[companyId]/employees/+page.server.ts
new file mode 100644
index 0000000..6c411ce
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/+page.server.ts
@@ -0,0 +1,65 @@
+import type { PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { employees, salaryHistory } from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { and, eq, isNull, asc, lte, desc } from 'drizzle-orm';
+
+export const load: PageServerLoad = async ({ locals, params, parent }) => {
+	const { roles } = await requireCompanyRoleAny(locals, params.companyId, [
+		'hr',
+		'manager',
+		'admin'
+	]);
+	await parent();
+
+	const today = new Date().toISOString().split('T')[0];
+
+	// Fetch all non-deleted employees with their current salary (latest effectiveFrom <= today)
+	const employeeList = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			email: employees.email,
+			position: employees.position,
+			department: employees.department,
+			hireDate: employees.hireDate,
+			isActive: employees.isActive,
+			terminationDate: employees.terminationDate
+		})
+		.from(employees)
+		.where(and(eq(employees.companyId, params.companyId), isNull(employees.deletedAt)))
+		.orderBy(asc(employees.firstName), asc(employees.lastName));
+
+	// For each employee, fetch current salary
+	const employeeIds = employeeList.map((e) => e.id);
+
+	let salaryMap: Record<string, string | null> = {};
+
+	if (employeeIds.length > 0) {
+		// Get the latest salary for each employee with effectiveFrom <= today
+		const salaryRows = await db
+			.selectDistinctOn([salaryHistory.employeeId], {
+				employeeId: salaryHistory.employeeId,
+				grossSalary: salaryHistory.grossSalary,
+				currency: salaryHistory.currency
+			})
+			.from(salaryHistory)
+			.where(lte(salaryHistory.effectiveFrom, today))
+			.orderBy(salaryHistory.employeeId, desc(salaryHistory.effectiveFrom));
+
+		for (const row of salaryRows) {
+			if (employeeIds.includes(row.employeeId)) {
+				salaryMap[row.employeeId] = row.grossSalary;
+			}
+		}
+	}
+
+	const result = employeeList.map((e) => ({
+		...e,
+		currentSalary: salaryMap[e.id] ?? null
+	}));
+
+	return { employees: result, companyRoles: roles };
+};
diff --git a/src/routes/(app)/companies/[companyId]/employees/+page.svelte b/src/routes/(app)/companies/[companyId]/employees/+page.svelte
new file mode 100644
index 0000000..cfe9dc0
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/+page.svelte
@@ -0,0 +1,81 @@
+<script lang="ts">
+	import type { PageData } from './$types';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import { formatDate } from '$lib/utils/date.js';
+	import { goto } from '$app/navigation';
+
+	let { data } = $props();
+
+	const isHrOrAdmin = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('hr')
+	);
+</script>
+
+<svelte:head>
+	<title>Employees - {data.company.name}</title>
+</svelte:head>
+
+<div class="mb-4 flex items-center justify-between">
+	<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Employees</h2>
+	{#if isHrOrAdmin}
+		<a
+			href="/companies/{data.company.id}/employees/new"
+			class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+		>
+			New Employee
+		</a>
+	{/if}
+</div>
+
+{#if data.employees.length === 0}
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center">
+		<p class="text-gray-500 dark:text-gray-400">No employees yet. Add your first one.</p>
+	</div>
+{:else}
+	<div class="overflow-x-auto rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800">
+		<table class="w-full text-sm">
+			<thead class="bg-gray-50 dark:bg-gray-800/50">
+				<tr class="text-left text-gray-500 dark:text-gray-400">
+					<th class="px-4 py-3 font-medium">Name</th>
+					<th class="px-4 py-3 font-medium">Position</th>
+					<th class="px-4 py-3 font-medium">Department</th>
+					<th class="px-4 py-3 font-medium">Hire Date</th>
+					<th class="px-4 py-3 font-medium">Current Salary</th>
+					<th class="px-4 py-3 font-medium">Status</th>
+				</tr>
+			</thead>
+			<tbody>
+				{#each data.employees as employee}
+					<tr
+						class="border-t border-gray-100 dark:border-gray-700 hover:bg-gray-50 dark:hover:bg-gray-700/50 cursor-pointer"
+						onclick={() => goto(`/companies/${data.company.id}/employees/${employee.id}`)}
+					>
+						<td class="px-4 py-3 font-medium text-gray-900 dark:text-white">
+							{employee.displayName ?? `${employee.firstName} ${employee.lastName}`}
+							<div class="text-xs text-gray-400 dark:text-gray-500 font-normal">{employee.email ?? ''}</div>
+						</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-300">{employee.position ?? '—'}</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-300">{employee.department ?? '—'}</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-300">
+							{employee.hireDate ? formatDate(employee.hireDate) : '—'}
+						</td>
+						<td class="px-4 py-3 text-gray-900 dark:text-white">
+							{employee.currentSalary ? formatCurrency(employee.currentSalary, 'THB') : '—'}
+						</td>
+						<td class="px-4 py-3">
+							{#if employee.isActive}
+								<span class="rounded-full bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300 px-2 py-0.5 text-xs font-medium">
+									Active
+								</span>
+							{:else}
+								<span class="rounded-full bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-400 px-2 py-0.5 text-xs font-medium">
+									Inactive
+								</span>
+							{/if}
+						</td>
+					</tr>
+				{/each}
+			</tbody>
+		</table>
+	</div>
+{/if}
diff --git a/src/routes/(app)/companies/[companyId]/employees/[id]/+page.server.ts b/src/routes/(app)/companies/[companyId]/employees/[id]/+page.server.ts
new file mode 100644
index 0000000..39d89df
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/[id]/+page.server.ts
@@ -0,0 +1,380 @@
+import { error, fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	employees,
+	salaryHistory,
+	users,
+	leaveTypes,
+	leaveBalances,
+	leaveRequests
+} from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { eq, and, isNull, desc, sql } from 'drizzle-orm';
+
+export const load: PageServerLoad = async ({ locals, params, parent }) => {
+	const { roles } = await requireCompanyRoleAny(locals, params.companyId, [
+		'hr',
+		'manager',
+		'admin'
+	]);
+	await parent();
+
+	const [employee] = await db
+		.select()
+		.from(employees)
+		.where(
+			and(
+				eq(employees.id, params.id),
+				eq(employees.companyId, params.companyId),
+				isNull(employees.deletedAt)
+			)
+		)
+		.limit(1);
+
+	if (!employee) {
+		error(404, 'Employee not found');
+	}
+
+	// Salary history ordered newest first
+	const salaryRows = await db
+		.select({
+			id: salaryHistory.id,
+			effectiveFrom: salaryHistory.effectiveFrom,
+			grossSalary: salaryHistory.grossSalary,
+			currency: salaryHistory.currency,
+			note: salaryHistory.note,
+			setByUserId: salaryHistory.setBy,
+			setByName: users.displayName,
+			setByEmail: users.email,
+			createdAt: salaryHistory.createdAt
+		})
+		.from(salaryHistory)
+		.innerJoin(users, eq(salaryHistory.setBy, users.id))
+		.where(eq(salaryHistory.employeeId, employee.id))
+		.orderBy(desc(salaryHistory.effectiveFrom));
+
+	// Linked user (if any)
+	let linkedUser: { id: string; email: string; displayName: string | null } | null = null;
+	if (employee.userId) {
+		const [u] = await db
+			.select({ id: users.id, email: users.email, displayName: users.displayName })
+			.from(users)
+			.where(eq(users.id, employee.userId))
+			.limit(1);
+		linkedUser = u ?? null;
+	}
+
+	// Leave balances for current year
+	const currentYear = new Date().getFullYear();
+
+	// All leave types for the company (so we can show even ones with no balance row)
+	const allTypes = await db
+		.select({
+			id: leaveTypes.id,
+			name: leaveTypes.name,
+			color: leaveTypes.color,
+			isPaid: leaveTypes.isPaid,
+			defaultDaysPerYear: leaveTypes.defaultDaysPerYear
+		})
+		.from(leaveTypes)
+		.where(eq(leaveTypes.companyId, params.companyId))
+		.orderBy(leaveTypes.name);
+
+	// Existing balance rows for this employee + year
+	const balanceRows = await db
+		.select({
+			id: leaveBalances.id,
+			leaveTypeId: leaveBalances.leaveTypeId,
+			allocated: leaveBalances.allocated
+		})
+		.from(leaveBalances)
+		.where(
+			and(eq(leaveBalances.employeeId, employee.id), eq(leaveBalances.year, String(currentYear)))
+		);
+
+	// Used = sum of approved leaveRequests this year per type
+	const usedRows = await db
+		.select({
+			leaveTypeId: leaveRequests.leaveTypeId,
+			used: sql<string>`coalesce(sum(${leaveRequests.days}), 0)`
+		})
+		.from(leaveRequests)
+		.where(
+			and(
+				eq(leaveRequests.employeeId, employee.id),
+				eq(leaveRequests.status, 'approved'),
+				sql`extract(year from ${leaveRequests.startDate}) = ${currentYear}`
+			)
+		)
+		.groupBy(leaveRequests.leaveTypeId);
+
+	const balanceByType = new Map(balanceRows.map((b) => [b.leaveTypeId, b]));
+	const usedByType = new Map(usedRows.map((u) => [u.leaveTypeId, parseFloat(u.used)]));
+
+	const leaveBalanceList = allTypes.map((t) => {
+		const bal = balanceByType.get(t.id);
+		const allocated = bal ? parseFloat(bal.allocated) : parseFloat(t.defaultDaysPerYear ?? '0');
+		const used = usedByType.get(t.id) ?? 0;
+		return {
+			balanceId: bal?.id ?? null,
+			leaveTypeId: t.id,
+			leaveTypeName: t.name,
+			leaveTypeColor: t.color,
+			isPaid: t.isPaid,
+			allocated,
+			used,
+			remaining: allocated - used
+		};
+	});
+
+	return {
+		employee,
+		salaryHistory: salaryRows,
+		linkedUser,
+		companyRoles: roles,
+		leaveBalances: leaveBalanceList,
+		leaveYear: currentYear
+	};
+};
+
+export const actions: Actions = {
+	updateEmployee: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: employees.id })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.id, params.id),
+					eq(employees.companyId, params.companyId),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (!existing) error(404, 'Employee not found');
+
+		const formData = await request.formData();
+
+		const firstName = formData.get('firstName')?.toString().trim();
+		const lastName = formData.get('lastName')?.toString().trim();
+
+		if (!firstName) return fail(400, { action: 'updateEmployee', error: 'First name is required' });
+		if (!lastName) return fail(400, { action: 'updateEmployee', error: 'Last name is required' });
+
+		await db
+			.update(employees)
+			.set({
+				firstName,
+				lastName,
+				displayName: formData.get('displayName')?.toString().trim() || null,
+				email: formData.get('email')?.toString().trim() || null,
+				phone: formData.get('phone')?.toString().trim() || null,
+				employeeCode: formData.get('employeeCode')?.toString().trim() || null,
+				position: formData.get('position')?.toString().trim() || null,
+				department: formData.get('department')?.toString().trim() || null,
+				hireDate: formData.get('hireDate')?.toString().trim() || undefined,
+				nationalId: formData.get('nationalId')?.toString().trim() || null,
+				taxId: formData.get('taxId')?.toString().trim() || null,
+				bankName: formData.get('bankName')?.toString().trim() || null,
+				bankAccount: formData.get('bankAccount')?.toString().trim() || null,
+				updatedAt: new Date()
+			})
+			.where(eq(employees.id, params.id));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'employee_updated',
+			`Employee "${firstName} ${lastName}" updated`,
+			{ employeeId: params.id }
+		);
+
+		return { success: true, action: 'updateEmployee' };
+	},
+
+	terminate: async ({ locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: employees.id, firstName: employees.firstName, lastName: employees.lastName })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.id, params.id),
+					eq(employees.companyId, params.companyId),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (!existing) error(404, 'Employee not found');
+
+		const today = new Date().toISOString().split('T')[0];
+
+		await db
+			.update(employees)
+			.set({ terminationDate: today, isActive: false, updatedAt: new Date() })
+			.where(eq(employees.id, params.id));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'employee_terminated',
+			`Employee "${existing.firstName} ${existing.lastName}" terminated`,
+			{ employeeId: params.id, terminationDate: today }
+		);
+
+		return { success: true, action: 'terminate' };
+	},
+
+	reactivate: async ({ locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: employees.id, firstName: employees.firstName, lastName: employees.lastName })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.id, params.id),
+					eq(employees.companyId, params.companyId),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (!existing) error(404, 'Employee not found');
+
+		await db
+			.update(employees)
+			.set({ terminationDate: null, isActive: true, updatedAt: new Date() })
+			.where(eq(employees.id, params.id));
+
+		return { success: true, action: 'reactivate' };
+	},
+
+	addSalary: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: employees.id, firstName: employees.firstName, lastName: employees.lastName })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.id, params.id),
+					eq(employees.companyId, params.companyId),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (!existing) error(404, 'Employee not found');
+
+		const formData = await request.formData();
+		const effectiveFrom = formData.get('effectiveFrom')?.toString().trim();
+		const grossSalaryRaw = formData.get('grossSalary')?.toString().trim();
+		const note = formData.get('note')?.toString().trim() || null;
+
+		if (!effectiveFrom) return fail(400, { action: 'addSalary', error: 'Effective date is required' });
+		if (!grossSalaryRaw || isNaN(parseFloat(grossSalaryRaw)))
+			return fail(400, { action: 'addSalary', error: 'Valid gross salary is required' });
+
+		await db.insert(salaryHistory).values({
+			employeeId: params.id,
+			effectiveFrom,
+			grossSalary: parseFloat(grossSalaryRaw).toFixed(2),
+			currency: 'THB',
+			note,
+			setBy: user.id
+		});
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'salary_changed',
+			`Salary updated for "${existing.firstName} ${existing.lastName}"`,
+			{ employeeId: params.id, grossSalary: grossSalaryRaw, effectiveFrom }
+		);
+
+		return { success: true, action: 'addSalary' };
+	},
+
+	updateLeaveBalance: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		// Verify employee belongs to company
+		const [emp] = await db
+			.select({ id: employees.id })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.id, params.id),
+					eq(employees.companyId, params.companyId),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+		if (!emp) error(404, 'Employee not found');
+
+		const formData = await request.formData();
+		const leaveTypeId = formData.get('leaveTypeId')?.toString();
+		const allocatedRaw = formData.get('allocated')?.toString().trim() ?? '';
+		const yearRaw = formData.get('year')?.toString().trim() || String(new Date().getFullYear());
+		const year = parseInt(yearRaw, 10);
+		const allocated = parseFloat(allocatedRaw);
+
+		if (!leaveTypeId) return fail(400, { action: 'updateLeaveBalance', error: 'Leave type required' });
+		if (isNaN(allocated) || allocated < 0) {
+			return fail(400, { action: 'updateLeaveBalance', error: 'Invalid allocation' });
+		}
+
+		// Verify leave type belongs to company
+		const [lt] = await db
+			.select({ id: leaveTypes.id, name: leaveTypes.name })
+			.from(leaveTypes)
+			.where(and(eq(leaveTypes.id, leaveTypeId), eq(leaveTypes.companyId, params.companyId)))
+			.limit(1);
+		if (!lt) return fail(400, { action: 'updateLeaveBalance', error: 'Invalid leave type' });
+
+		// Upsert: try update first; if no row, insert
+		const existing = await db
+			.select({ id: leaveBalances.id })
+			.from(leaveBalances)
+			.where(
+				and(
+					eq(leaveBalances.employeeId, params.id),
+					eq(leaveBalances.leaveTypeId, leaveTypeId),
+					eq(leaveBalances.year, String(year))
+				)
+			)
+			.limit(1);
+
+		if (existing.length > 0) {
+			await db
+				.update(leaveBalances)
+				.set({ allocated: allocated.toFixed(2), updatedAt: new Date() })
+				.where(eq(leaveBalances.id, existing[0].id));
+		} else {
+			await db.insert(leaveBalances).values({
+				employeeId: params.id,
+				leaveTypeId,
+				year: String(year),
+				allocated: allocated.toFixed(2),
+				used: '0'
+			});
+		}
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'employee_updated',
+			`Leave allocation updated for employee (${lt.name}: ${allocated} days for ${year})`,
+			{ employeeId: params.id, leaveTypeId, year, allocated }
+		);
+
+		return { success: true, action: 'updateLeaveBalance' };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/employees/[id]/+page.svelte b/src/routes/(app)/companies/[companyId]/employees/[id]/+page.svelte
new file mode 100644
index 0000000..ba10f09
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/[id]/+page.svelte
@@ -0,0 +1,561 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import { formatDate } from '$lib/utils/date.js';
+	import type { ActionData, PageData } from './$types';
+
+	let { data, form }: { data: PageData; form: ActionData } = $props();
+
+	const isHrOrAdmin = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('hr')
+	);
+
+	let showEditModal = $state(false);
+	let showSalaryForm = $state(false);
+
+	const today = new Date().toISOString().split('T')[0];
+
+	const emp = $derived(data.employee);
+	const fullName = $derived(
+		emp.displayName ?? `${emp.firstName} ${emp.lastName}`
+	);
+</script>
+
+<svelte:head>
+	<title>{fullName} - {data.company.name}</title>
+</svelte:head>
+
+<!-- Action feedback banners -->
+{#if form?.success}
+	<div class="mb-4 rounded-md bg-green-50 dark:bg-green-900/30 p-3 text-sm text-green-700 dark:text-green-300">
+		{#if form.action === 'updateEmployee'}Employee details updated.{/if}
+		{#if form.action === 'terminate'}Employee terminated.{/if}
+		{#if form.action === 'reactivate'}Employee reactivated.{/if}
+		{#if form.action === 'addSalary'}Salary record added.{/if}
+	</div>
+{/if}
+{#if form?.error}
+	<div class="mb-4 rounded-md bg-red-50 dark:bg-red-900/30 p-3 text-sm text-red-700 dark:text-red-300">
+		{form.error}
+	</div>
+{/if}
+
+<!-- Header -->
+<div class="mb-4 flex items-start justify-between gap-4">
+	<div>
+		<div class="flex items-center gap-3">
+			<h2 class="text-lg font-semibold text-gray-900 dark:text-white">{fullName}</h2>
+			{#if emp.isActive}
+				<span class="rounded-full bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300 px-2 py-0.5 text-xs font-medium">
+					Active
+				</span>
+			{:else}
+				<span class="rounded-full bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-400 px-2 py-0.5 text-xs font-medium">
+					Inactive
+				</span>
+			{/if}
+		</div>
+		{#if emp.position || emp.department}
+			<p class="mt-0.5 text-sm text-gray-500 dark:text-gray-400">
+				{[emp.position, emp.department].filter(Boolean).join(' · ')}
+			</p>
+		{/if}
+	</div>
+	{#if isHrOrAdmin}
+		<div class="flex gap-2 shrink-0">
+			<button
+				type="button"
+				onclick={() => (showEditModal = true)}
+				class="rounded-md border border-gray-300 dark:border-gray-600 px-3 py-1.5 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-100 dark:hover:bg-gray-700"
+			>
+				Edit
+			</button>
+			{#if emp.isActive}
+				<form method="POST" action="?/terminate" use:enhance>
+					<button
+						type="submit"
+						onclick={(e) => { if (!confirm('Terminate this employee?')) e.preventDefault(); }}
+						class="rounded-md bg-red-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-red-700"
+					>
+						Terminate
+					</button>
+				</form>
+			{:else}
+				<form method="POST" action="?/reactivate" use:enhance>
+					<button
+						type="submit"
+						class="rounded-md bg-green-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-green-700"
+					>
+						Reactivate
+					</button>
+				</form>
+			{/if}
+		</div>
+	{/if}
+</div>
+
+<!-- Employee detail card -->
+<div class="mb-6 rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+	<div class="grid gap-x-8 gap-y-4 sm:grid-cols-2 lg:grid-cols-3 text-sm">
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">Employee Code</p>
+			<p class="font-medium text-gray-900 dark:text-white">{emp.employeeCode ?? '—'}</p>
+		</div>
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">Email</p>
+			<p class="font-medium text-gray-900 dark:text-white">{emp.email ?? '—'}</p>
+		</div>
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">Phone</p>
+			<p class="font-medium text-gray-900 dark:text-white">{emp.phone ?? '—'}</p>
+		</div>
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">Hire Date</p>
+			<p class="font-medium text-gray-900 dark:text-white">
+				{emp.hireDate ? formatDate(emp.hireDate) : '—'}
+			</p>
+		</div>
+		{#if emp.terminationDate}
+			<div>
+				<p class="text-gray-500 dark:text-gray-400">Termination Date</p>
+				<p class="font-medium text-gray-900 dark:text-white">{formatDate(emp.terminationDate)}</p>
+			</div>
+		{/if}
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">National ID</p>
+			<p class="font-medium text-gray-900 dark:text-white">{emp.nationalId ?? '—'}</p>
+		</div>
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">Tax ID</p>
+			<p class="font-medium text-gray-900 dark:text-white">{emp.taxId ?? '—'}</p>
+		</div>
+		<div>
+			<p class="text-gray-500 dark:text-gray-400">Bank</p>
+			<p class="font-medium text-gray-900 dark:text-white">
+				{[emp.bankName, emp.bankAccount].filter(Boolean).join(' · ') || '—'}
+			</p>
+		</div>
+		{#if data.linkedUser}
+			<div>
+				<p class="text-gray-500 dark:text-gray-400">Linked User</p>
+				<p class="font-medium text-gray-900 dark:text-white">
+					{data.linkedUser.displayName ?? data.linkedUser.email}
+				</p>
+			</div>
+		{/if}
+	</div>
+</div>
+
+<!-- Leave Balances -->
+<div class="mb-6">
+	<div class="mb-3 flex items-center justify-between">
+		<h3 class="font-semibold text-gray-900 dark:text-white">
+			Leave Balances <span class="text-sm font-normal text-gray-500 dark:text-gray-400">({data.leaveYear})</span>
+		</h3>
+		<a
+			href="/companies/{data.company.id}/employees/{data.employee.id}/leave/export?year={data.leaveYear}"
+			class="rounded-md border border-gray-300 px-3 py-1.5 text-xs font-medium text-gray-700 hover:bg-gray-100 dark:border-gray-600 dark:text-gray-300 dark:hover:bg-gray-700"
+		>
+			↓ Export CSV
+		</a>
+	</div>
+
+	{#if data.leaveBalances.length === 0}
+		<div class="rounded-lg border border-gray-200 bg-white p-6 text-center text-sm text-gray-500 dark:border-gray-700 dark:bg-gray-800 dark:text-gray-400">
+			No leave types defined for this company. <a href="/companies/{data.company.id}/hr/leave-types" class="font-medium text-blue-600 dark:text-blue-400 hover:underline">Add leave types</a> first.
+		</div>
+	{:else}
+		<div class="overflow-x-auto rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead class="bg-gray-50 dark:bg-gray-800/50">
+					<tr class="text-left text-gray-500 dark:text-gray-400">
+						<th class="px-4 py-3 font-medium">Leave Type</th>
+						<th class="px-4 py-3 font-medium">Allocated</th>
+						<th class="px-4 py-3 font-medium">Used</th>
+						<th class="px-4 py-3 font-medium">Remaining</th>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.leaveBalances as bal}
+						<tr class="border-t border-gray-100 dark:border-gray-700">
+							<td class="px-4 py-3">
+								<div class="flex items-center gap-2">
+									{#if bal.leaveTypeColor}
+										<div class="h-3 w-3 rounded-full flex-shrink-0" style="background-color: {bal.leaveTypeColor}"></div>
+									{/if}
+									<span class="font-medium text-gray-900 dark:text-white">{bal.leaveTypeName}</span>
+									{#if !bal.isPaid}
+										<span class="rounded bg-gray-100 px-1.5 py-0.5 text-[10px] text-gray-500 dark:bg-gray-700 dark:text-gray-400">Unpaid</span>
+									{/if}
+								</div>
+							</td>
+							<td class="px-4 py-3">
+								{#if isHrOrAdmin}
+									<form
+										method="POST"
+										action="?/updateLeaveBalance"
+										use:enhance={() => async ({ update }) => {
+											await update({ reset: false });
+										}}
+										class="flex items-center gap-1"
+									>
+										<input type="hidden" name="leaveTypeId" value={bal.leaveTypeId} />
+										<input type="hidden" name="year" value={data.leaveYear} />
+										<input
+											type="number"
+											name="allocated"
+											min="0"
+											step="0.5"
+											value={bal.allocated}
+											class="w-20 rounded-md border border-gray-300 px-2 py-1 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+										/>
+										<button
+											type="submit"
+											class="rounded bg-blue-600 px-2 py-1 text-xs font-medium text-white hover:bg-blue-700"
+										>
+											Save
+										</button>
+									</form>
+								{:else}
+									<span class="text-gray-700 dark:text-gray-300">{bal.allocated}</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-gray-700 dark:text-gray-300">{bal.used}</td>
+							<td class="px-4 py-3">
+								<span class="font-semibold {bal.remaining < 0 ? 'text-red-600 dark:text-red-400' : bal.remaining < 1 ? 'text-amber-600 dark:text-amber-400' : 'text-green-700 dark:text-green-400'}">
+									{bal.remaining}
+								</span>
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
+
+<!-- Salary History -->
+<div class="mb-6">
+	<div class="mb-3 flex items-center justify-between">
+		<h3 class="font-semibold text-gray-900 dark:text-white">Salary History</h3>
+		{#if isHrOrAdmin}
+			<button
+				type="button"
+				onclick={() => (showSalaryForm = !showSalaryForm)}
+				class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				{showSalaryForm ? 'Cancel' : 'Add Salary Change'}
+			</button>
+		{/if}
+	</div>
+
+	{#if showSalaryForm && isHrOrAdmin}
+		<div class="mb-4 rounded-lg border border-blue-200 dark:border-blue-700 bg-blue-50 dark:bg-blue-900/20 p-4">
+			<h4 class="mb-3 text-sm font-medium text-gray-700 dark:text-gray-300">New Salary Record</h4>
+			<form
+				method="POST"
+				action="?/addSalary"
+				use:enhance={() => {
+					return ({ result, update }) => {
+						if (result.type === 'success') showSalaryForm = false;
+						update();
+					};
+				}}
+				class="grid gap-4 sm:grid-cols-3"
+			>
+				<div>
+					<label for="effectiveFrom" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Effective From <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="date"
+						id="effectiveFrom"
+						name="effectiveFrom"
+						required
+						value={today}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="grossSalary" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Gross Salary (THB) <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="number"
+						id="grossSalary"
+						name="grossSalary"
+						required
+						min="0"
+						step="0.01"
+						placeholder="0.00"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="note" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Note</label>
+					<input
+						type="text"
+						id="note"
+						name="note"
+						placeholder="e.g. Annual review"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div class="sm:col-span-3 flex justify-end">
+					<button
+						type="submit"
+						class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+					>
+						Save Salary Record
+					</button>
+				</div>
+			</form>
+		</div>
+	{/if}
+
+	{#if data.salaryHistory.length === 0}
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-8 text-center">
+			<p class="text-gray-500 dark:text-gray-400">No salary records yet.</p>
+		</div>
+	{:else}
+		<div class="overflow-x-auto rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead class="bg-gray-50 dark:bg-gray-800/50">
+					<tr class="text-left text-gray-500 dark:text-gray-400">
+						<th class="px-4 py-3 font-medium">Effective From</th>
+						<th class="px-4 py-3 font-medium">Gross Salary</th>
+						<th class="px-4 py-3 font-medium">Note</th>
+						<th class="px-4 py-3 font-medium">Set By</th>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.salaryHistory as row, i}
+						<tr class="border-t border-gray-100 dark:border-gray-700 {i === 0 ? 'bg-blue-50/40 dark:bg-blue-900/10' : ''}">
+							<td class="px-4 py-3 text-gray-900 dark:text-white">
+								{row.effectiveFrom ? formatDate(row.effectiveFrom) : '—'}
+								{#if i === 0}
+									<span class="ml-1 text-xs text-blue-600 dark:text-blue-400">(current)</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3 font-medium text-gray-900 dark:text-white">
+								{formatCurrency(row.grossSalary, row.currency ?? 'THB')}
+							</td>
+							<td class="px-4 py-3 text-gray-500 dark:text-gray-400">{row.note ?? '—'}</td>
+							<td class="px-4 py-3 text-gray-500 dark:text-gray-400">
+								{row.setByName ?? row.setByEmail ?? '—'}
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
+
+<!-- Edit Modal -->
+{#if showEditModal && isHrOrAdmin}
+	<div
+		class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 p-4"
+		role="dialog"
+		aria-modal="true"
+		aria-label="Edit employee"
+	>
+		<div class="w-full max-w-2xl max-h-[90vh] overflow-y-auto rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 shadow-xl">
+			<div class="mb-4 flex items-center justify-between">
+				<h3 class="text-base font-semibold text-gray-900 dark:text-white">Edit Employee</h3>
+				<button
+					type="button"
+					onclick={() => (showEditModal = false)}
+					class="text-gray-400 hover:text-gray-600 dark:hover:text-gray-200 text-xl leading-none"
+					aria-label="Close"
+				>
+					&times;
+				</button>
+			</div>
+
+			<form
+				method="POST"
+				action="?/updateEmployee"
+				use:enhance={() => {
+					return ({ result, update }) => {
+						if (result.type === 'success') showEditModal = false;
+						update();
+					};
+				}}
+				class="space-y-4"
+			>
+				<!-- Personal -->
+				<div class="grid gap-4 sm:grid-cols-2">
+					<div>
+						<label for="edit-firstName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							First Name <span class="text-red-500">*</span>
+						</label>
+						<input
+							type="text"
+							id="edit-firstName"
+							name="firstName"
+							required
+							value={emp.firstName}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-lastName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Last Name <span class="text-red-500">*</span>
+						</label>
+						<input
+							type="text"
+							id="edit-lastName"
+							name="lastName"
+							required
+							value={emp.lastName}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div class="sm:col-span-2">
+						<label for="edit-displayName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Display Name
+						</label>
+						<input
+							type="text"
+							id="edit-displayName"
+							name="displayName"
+							value={emp.displayName ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-email" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Email</label>
+						<input
+							type="email"
+							id="edit-email"
+							name="email"
+							value={emp.email ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-phone" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Phone</label>
+						<input
+							type="tel"
+							id="edit-phone"
+							name="phone"
+							value={emp.phone ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-employeeCode" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Employee Code
+						</label>
+						<input
+							type="text"
+							id="edit-employeeCode"
+							name="employeeCode"
+							value={emp.employeeCode ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-hireDate" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Hire Date
+						</label>
+						<input
+							type="date"
+							id="edit-hireDate"
+							name="hireDate"
+							value={emp.hireDate ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-position" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Position
+						</label>
+						<input
+							type="text"
+							id="edit-position"
+							name="position"
+							value={emp.position ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-department" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Department
+						</label>
+						<input
+							type="text"
+							id="edit-department"
+							name="department"
+							value={emp.department ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-nationalId" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							National ID
+						</label>
+						<input
+							type="text"
+							id="edit-nationalId"
+							name="nationalId"
+							value={emp.nationalId ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-taxId" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Tax ID</label>
+						<input
+							type="text"
+							id="edit-taxId"
+							name="taxId"
+							value={emp.taxId ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-bankName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Bank Name
+						</label>
+						<input
+							type="text"
+							id="edit-bankName"
+							name="bankName"
+							value={emp.bankName ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+					<div>
+						<label for="edit-bankAccount" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+							Bank Account
+						</label>
+						<input
+							type="text"
+							id="edit-bankAccount"
+							name="bankAccount"
+							value={emp.bankAccount ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+						/>
+					</div>
+				</div>
+
+				<div class="flex justify-end gap-2 border-t border-gray-100 dark:border-gray-700 pt-4">
+					<button
+						type="button"
+						onclick={() => (showEditModal = false)}
+						class="rounded-md px-4 py-2 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-100 dark:hover:bg-gray-700"
+					>
+						Cancel
+					</button>
+					<button
+						type="submit"
+						class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+					>
+						Save Changes
+					</button>
+				</div>
+			</form>
+		</div>
+	</div>
+{/if}
diff --git a/src/routes/(app)/companies/[companyId]/employees/[id]/leave/export/+server.ts b/src/routes/(app)/companies/[companyId]/employees/[id]/leave/export/+server.ts
new file mode 100644
index 0000000..df0c857
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/[id]/leave/export/+server.ts
@@ -0,0 +1,163 @@
+import { error } from '@sveltejs/kit';
+import type { RequestHandler } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	employees,
+	leaveTypes,
+	leaveBalances,
+	leaveRequests,
+	users
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull, sql, asc } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { csvBuild, csvResponse } from '$lib/utils/csv.js';
+
+export const GET: RequestHandler = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'manager', 'admin']);
+
+	const yearParam = url.searchParams.get('year');
+	const year = yearParam ? parseInt(yearParam, 10) : new Date().getFullYear();
+	if (isNaN(year)) error(400, 'Invalid year');
+
+	// Verify employee belongs to company
+	const [employee] = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			employeeCode: employees.employeeCode
+		})
+		.from(employees)
+		.where(
+			and(
+				eq(employees.id, params.id),
+				eq(employees.companyId, params.companyId),
+				isNull(employees.deletedAt)
+			)
+		)
+		.limit(1);
+	if (!employee) error(404, 'Employee not found');
+
+	const fullName = employee.displayName ?? `${employee.firstName} ${employee.lastName}`;
+
+	// Fetch leave types
+	const types = await db
+		.select({
+			id: leaveTypes.id,
+			name: leaveTypes.name,
+			isPaid: leaveTypes.isPaid,
+			defaultDaysPerYear: leaveTypes.defaultDaysPerYear
+		})
+		.from(leaveTypes)
+		.where(eq(leaveTypes.companyId, params.companyId))
+		.orderBy(leaveTypes.name);
+
+	// Balances for this employee + year
+	const balanceRows = await db
+		.select({ leaveTypeId: leaveBalances.leaveTypeId, allocated: leaveBalances.allocated })
+		.from(leaveBalances)
+		.where(
+			and(eq(leaveBalances.employeeId, employee.id), eq(leaveBalances.year, String(year)))
+		);
+	const allocatedMap = new Map(balanceRows.map((b) => [b.leaveTypeId, parseFloat(b.allocated)]));
+
+	// Used = sum of approved requests this year per type
+	const usedRows = await db
+		.select({
+			leaveTypeId: leaveRequests.leaveTypeId,
+			used: sql<string>`coalesce(sum(${leaveRequests.days}), 0)`
+		})
+		.from(leaveRequests)
+		.where(
+			and(
+				eq(leaveRequests.employeeId, employee.id),
+				eq(leaveRequests.status, 'approved'),
+				sql`extract(year from ${leaveRequests.startDate}) = ${year}`
+			)
+		)
+		.groupBy(leaveRequests.leaveTypeId);
+	const usedMap = new Map(usedRows.map((u) => [u.leaveTypeId, parseFloat(u.used)]));
+
+	// All requests this year (any status)
+	const requests = await db
+		.select({
+			id: leaveRequests.id,
+			leaveTypeId: leaveRequests.leaveTypeId,
+			leaveTypeName: leaveTypes.name,
+			startDate: leaveRequests.startDate,
+			endDate: leaveRequests.endDate,
+			days: leaveRequests.days,
+			status: leaveRequests.status,
+			reason: leaveRequests.reason,
+			rejectionReason: leaveRequests.rejectionReason,
+			reviewerName: users.displayName,
+			reviewedAt: leaveRequests.reviewedAt,
+			createdAt: leaveRequests.createdAt
+		})
+		.from(leaveRequests)
+		.innerJoin(leaveTypes, eq(leaveRequests.leaveTypeId, leaveTypes.id))
+		.leftJoin(users, eq(leaveRequests.reviewedBy, users.id))
+		.where(
+			and(
+				eq(leaveRequests.employeeId, employee.id),
+				sql`extract(year from ${leaveRequests.startDate}) = ${year}`
+			)
+		)
+		.orderBy(asc(leaveRequests.startDate));
+
+	// Build CSV
+	const rows: unknown[][] = [];
+	rows.push(['Leave Balance Report']);
+	rows.push(['Employee', fullName]);
+	if (employee.employeeCode) rows.push(['Employee Code', employee.employeeCode]);
+	rows.push(['Year', year]);
+	rows.push(['Generated', new Date().toISOString()]);
+	rows.push([]);
+
+	rows.push(['BALANCE SUMMARY']);
+	rows.push(['Leave Type', 'Paid', 'Allocated', 'Used', 'Remaining']);
+	for (const t of types) {
+		const allocated =
+			allocatedMap.get(t.id) ?? (t.defaultDaysPerYear ? parseFloat(t.defaultDaysPerYear) : 0);
+		const used = usedMap.get(t.id) ?? 0;
+		rows.push([t.name, t.isPaid ? 'Yes' : 'No', allocated, used, allocated - used]);
+	}
+
+	rows.push([]);
+	rows.push(['LEAVE REQUEST HISTORY']);
+	rows.push([
+		'Leave Type',
+		'Start Date',
+		'End Date',
+		'Days',
+		'Status',
+		'Reason',
+		'Rejection Reason',
+		'Reviewed By',
+		'Reviewed At',
+		'Submitted At'
+	]);
+	if (requests.length === 0) {
+		rows.push(['(no requests for ' + year + ')']);
+	} else {
+		for (const r of requests) {
+			rows.push([
+				r.leaveTypeName,
+				r.startDate,
+				r.endDate,
+				r.days,
+				r.status,
+				r.reason ?? '',
+				r.rejectionReason ?? '',
+				r.reviewerName ?? '',
+				r.reviewedAt ? r.reviewedAt.toISOString() : '',
+				r.createdAt.toISOString()
+			]);
+		}
+	}
+
+	const safeName = fullName.replace(/[^a-zA-Z0-9_-]+/g, '_');
+	const filename = `leave-${safeName}-${year}.csv`;
+	return csvResponse(csvBuild(rows), filename);
+};
diff --git a/src/routes/(app)/companies/[companyId]/employees/new/+page.server.ts b/src/routes/(app)/companies/[companyId]/employees/new/+page.server.ts
new file mode 100644
index 0000000..7761963
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/new/+page.server.ts
@@ -0,0 +1,107 @@
+import { fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { employees, salaryHistory, leaveTypes, leaveBalances } from '$lib/server/db/schema.js';
+import { eq } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+	return {};
+};
+
+export const actions: Actions = {
+	default: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+
+		const firstName = formData.get('firstName')?.toString().trim();
+		const lastName = formData.get('lastName')?.toString().trim();
+		const displayName = formData.get('displayName')?.toString().trim() || null;
+		const email = formData.get('email')?.toString().trim() || null;
+		const phone = formData.get('phone')?.toString().trim() || null;
+		const employeeCode = formData.get('employeeCode')?.toString().trim() || null;
+		const position = formData.get('position')?.toString().trim() || null;
+		const department = formData.get('department')?.toString().trim() || null;
+		const hireDate =
+			formData.get('hireDate')?.toString().trim() ||
+			new Date().toISOString().split('T')[0];
+		const nationalId = formData.get('nationalId')?.toString().trim() || null;
+		const taxId = formData.get('taxId')?.toString().trim() || null;
+		const bankName = formData.get('bankName')?.toString().trim() || null;
+		const bankAccount = formData.get('bankAccount')?.toString().trim() || null;
+		const initialSalaryRaw = formData.get('initialSalary')?.toString().trim();
+
+		if (!firstName) return fail(400, { error: 'First name is required' });
+		if (!lastName) return fail(400, { error: 'Last name is required' });
+		if (!hireDate) return fail(400, { error: 'Hire date is required' });
+
+		const initialSalary =
+			initialSalaryRaw && !isNaN(parseFloat(initialSalaryRaw))
+				? parseFloat(initialSalaryRaw)
+				: 0;
+
+		const [employee] = await db
+			.insert(employees)
+			.values({
+				companyId: params.companyId,
+				firstName,
+				lastName,
+				displayName,
+				email,
+				phone,
+				employeeCode,
+				position,
+				department,
+				hireDate,
+				nationalId,
+				taxId,
+				bankName,
+				bankAccount,
+				isActive: true
+			})
+			.returning();
+
+		if (initialSalary > 0) {
+			await db.insert(salaryHistory).values({
+				employeeId: employee.id,
+				effectiveFrom: hireDate,
+				grossSalary: initialSalary.toFixed(2),
+				currency: 'THB',
+				note: 'Initial salary',
+				setBy: user.id
+			});
+		}
+
+		// Auto-seed leave balances for the current year using each leave type's default
+		const companyLeaveTypes = await db
+			.select({ id: leaveTypes.id, defaultDaysPerYear: leaveTypes.defaultDaysPerYear })
+			.from(leaveTypes)
+			.where(eq(leaveTypes.companyId, params.companyId));
+
+		const currentYear = new Date().getFullYear();
+		if (companyLeaveTypes.length > 0) {
+			await db.insert(leaveBalances).values(
+				companyLeaveTypes.map((lt) => ({
+					employeeId: employee.id,
+					leaveTypeId: lt.id,
+					year: String(currentYear),
+					allocated: lt.defaultDaysPerYear ?? '0',
+					used: '0'
+				}))
+			);
+		}
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'employee_created',
+			`Employee "${firstName} ${lastName}" created`,
+			{ employeeId: employee.id }
+		);
+
+		redirect(302, `/companies/${params.companyId}/employees`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/employees/new/+page.svelte b/src/routes/(app)/companies/[companyId]/employees/new/+page.svelte
new file mode 100644
index 0000000..0ada9b6
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/employees/new/+page.svelte
@@ -0,0 +1,233 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+
+	let { form } = $props();
+
+	const today = new Date().toISOString().split('T')[0];
+</script>
+
+<svelte:head>
+	<title>New Employee</title>
+</svelte:head>
+
+<div class="mx-auto max-w-2xl">
+	<h2 class="mb-4 text-lg font-semibold text-gray-900 dark:text-white">Add Employee</h2>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 dark:bg-red-900/30 p-3 text-sm text-red-700 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	<form method="POST" use:enhance class="space-y-6">
+		<!-- Personal Information -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<h3 class="mb-4 text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">
+				Personal Information
+			</h3>
+			<div class="grid gap-4 sm:grid-cols-2">
+				<div>
+					<label for="firstName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						First Name <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="text"
+						id="firstName"
+						name="firstName"
+						required
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="lastName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Last Name <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="text"
+						id="lastName"
+						name="lastName"
+						required
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div class="sm:col-span-2">
+					<label for="displayName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Display Name <span class="text-xs text-gray-400">(optional nickname or preferred name)</span>
+					</label>
+					<input
+						type="text"
+						id="displayName"
+						name="displayName"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="email" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Email</label>
+					<input
+						type="email"
+						id="email"
+						name="email"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="phone" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Phone</label>
+					<input
+						type="tel"
+						id="phone"
+						name="phone"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+			</div>
+		</div>
+
+		<!-- Employment Details -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<h3 class="mb-4 text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">
+				Employment Details
+			</h3>
+			<div class="grid gap-4 sm:grid-cols-2">
+				<div>
+					<label for="employeeCode" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Employee Code
+					</label>
+					<input
+						type="text"
+						id="employeeCode"
+						name="employeeCode"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="hireDate" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Hire Date <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="date"
+						id="hireDate"
+						name="hireDate"
+						required
+						value={today}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="position" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Position / Job Title
+					</label>
+					<input
+						type="text"
+						id="position"
+						name="position"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="department" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Department
+					</label>
+					<input
+						type="text"
+						id="department"
+						name="department"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+			</div>
+		</div>
+
+		<!-- Tax & Bank -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<h3 class="mb-4 text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">
+				Tax &amp; Bank
+			</h3>
+			<div class="grid gap-4 sm:grid-cols-2">
+				<div>
+					<label for="nationalId" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						National ID
+					</label>
+					<input
+						type="text"
+						id="nationalId"
+						name="nationalId"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="taxId" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Tax ID
+					</label>
+					<input
+						type="text"
+						id="taxId"
+						name="taxId"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="bankName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Bank Name
+					</label>
+					<input
+						type="text"
+						id="bankName"
+						name="bankName"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+				<div>
+					<label for="bankAccount" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Bank Account Number
+					</label>
+					<input
+						type="text"
+						id="bankAccount"
+						name="bankAccount"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+					/>
+				</div>
+			</div>
+		</div>
+
+		<!-- Initial Salary -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<h3 class="mb-4 text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">
+				Salary
+			</h3>
+			<div class="max-w-xs">
+				<label for="initialSalary" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+					Initial Gross Salary (THB) <span class="text-xs text-gray-400">(optional)</span>
+				</label>
+				<input
+					type="number"
+					id="initialSalary"
+					name="initialSalary"
+					min="0"
+					step="0.01"
+					placeholder="0.00"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none"
+				/>
+				<p class="mt-1 text-xs text-gray-400 dark:text-gray-500">
+					If provided, a salary record will be created effective from the hire date.
+				</p>
+			</div>
+		</div>
+
+		<div class="flex justify-end gap-2">
+			<button
+				type="button"
+				onclick={() => history.back()}
+				class="rounded-md px-4 py-2 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-100 dark:hover:bg-gray-700"
+			>
+				Cancel
+			</button>
+			<button
+				type="submit"
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				Add Employee
+			</button>
+		</div>
+	</form>
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/expenses/+page.svelte b/src/routes/(app)/companies/[companyId]/expenses/+page.svelte
index 5b5b0d8..e1dfdb0 100644
--- a/src/routes/(app)/companies/[companyId]/expenses/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/expenses/+page.svelte
@@ -6,8 +6,10 @@
 	import type { PageData } from './$types';
 
 	let { data } = $props();
-	const currency = data.company.currency;
-	const canApprove = data.companyRole === 'admin' || data.companyRole === 'manager';
+	const currency = $derived(data.company.currency);
+	const canApprove = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
+	);
 </script>
 
 <svelte:head>
diff --git a/src/routes/(app)/companies/[companyId]/hr/holidays/+page.server.ts b/src/routes/(app)/companies/[companyId]/hr/holidays/+page.server.ts
new file mode 100644
index 0000000..fbe0adb
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/holidays/+page.server.ts
@@ -0,0 +1,138 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { publicHolidays } from '$lib/server/db/schema.js';
+import { eq, and, asc, sql } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { fetchThaiHolidays, thaiHolidaysFallback, type HolidayEntry } from '$lib/server/seeds/thai-holidays.js';
+
+export const load: PageServerLoad = async ({ locals, params, parent }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin', 'manager']);
+	await parent();
+
+	const holidays = await db
+		.select()
+		.from(publicHolidays)
+		.where(eq(publicHolidays.companyId, params.companyId))
+		.orderBy(asc(publicHolidays.date));
+
+	return { holidays };
+};
+
+export const actions: Actions = {
+	add: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const date = formData.get('date')?.toString().trim();
+		const name = formData.get('name')?.toString().trim();
+
+		if (!date) return fail(400, { error: 'Date is required' });
+		if (!name) return fail(400, { error: 'Holiday name is required' });
+
+		await db.insert(publicHolidays).values({
+			companyId: params.companyId,
+			date,
+			name
+		});
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'holiday_added',
+			`Public holiday "${name}" added on ${date}`
+		);
+
+		return { success: true };
+	},
+
+	delete: async ({ request, locals, params }) => {
+		await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const id = formData.get('id')?.toString();
+
+		if (!id) return fail(400, { error: 'Missing holiday ID' });
+
+		await db
+			.delete(publicHolidays)
+			.where(and(eq(publicHolidays.id, id), eq(publicHolidays.companyId, params.companyId)));
+
+		return { success: true };
+	},
+
+	importYear: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const yearStr = formData.get('year')?.toString().trim();
+		const useFallback = formData.get('useFallback') === '1';
+		const year = yearStr ? parseInt(yearStr, 10) : NaN;
+		if (isNaN(year) || year < 2000 || year > 2100) {
+			return fail(400, { error: 'Invalid year' });
+		}
+
+		let fetched: HolidayEntry[];
+		let source: 'repo' | 'fallback';
+
+		if (useFallback) {
+			fetched = thaiHolidaysFallback(year);
+			source = 'fallback';
+		} else {
+			try {
+				fetched = await fetchThaiHolidays(year);
+				source = 'repo';
+			} catch (err) {
+				const message = err instanceof Error ? err.message : String(err);
+				// Distinguish 404 (year not yet published) from other errors
+				const is404 = message.includes('404');
+				return fail(is404 ? 404 : 502, {
+					unavailable: true,
+					year,
+					reason: is404
+						? `Year ${year} isn't available in the open-data repo yet.`
+						: `Couldn't reach the open-data repo: ${message}`
+				});
+			}
+		}
+
+		if (fetched.length === 0) {
+			return fail(500, { error: 'No holidays returned' });
+		}
+
+		// Skip dates that already exist
+		const existing = await db
+			.select({ date: publicHolidays.date })
+			.from(publicHolidays)
+			.where(
+				and(
+					eq(publicHolidays.companyId, params.companyId),
+					sql`extract(year from ${publicHolidays.date}) = ${year}`
+				)
+			);
+		const have = new Set(existing.map((e) => e.date));
+		const toInsert = fetched.filter((h) => !have.has(h.date));
+
+		if (toInsert.length > 0) {
+			await db.insert(publicHolidays).values(
+				toInsert.map((h) => ({ companyId: params.companyId, date: h.date, name: h.name }))
+			);
+		}
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'holiday_added',
+			`Imported ${toInsert.length} holidays for ${year} from ${source} (${have.size} already present)`
+		);
+
+		return {
+			success: true,
+			imported: toInsert.length,
+			skipped: have.size,
+			source,
+			year
+		};
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/holidays/+page.svelte b/src/routes/(app)/companies/[companyId]/hr/holidays/+page.svelte
new file mode 100644
index 0000000..833dfab
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/holidays/+page.svelte
@@ -0,0 +1,189 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatDate } from '$lib/utils/date.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props<{ data: PageData; form: ActionData }>();
+
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('hr')
+	);
+
+	let importYear = $state(new Date().getFullYear());
+
+	// Group holidays by year
+	const byYear = $derived(() => {
+		const map = new Map<number, typeof data.holidays>();
+		for (const h of data.holidays) {
+			const year = parseInt(h.date.slice(0, 4));
+			if (!map.has(year)) map.set(year, []);
+			map.get(year)!.push(h);
+		}
+		return [...map.entries()].sort((a, b) => b[0] - a[0]);
+	});
+</script>
+
+<svelte:head>
+	<title>Public Holidays - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<h2 class="mb-4 text-lg font-semibold text-gray-900 dark:text-white">Public Holidays</h2>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	{#if form && 'imported' in form}
+		<div class="mb-4 rounded-md bg-green-50 p-3 text-sm text-green-700 dark:bg-green-900/30 dark:text-green-300">
+			Imported {form.imported} new holidays for {form.year} from {form.source === 'fallback'
+				? 'static fallback (fixed dates only — lunar holidays not included)'
+				: 'open-data repo'}. {form.skipped} already existed.
+		</div>
+	{/if}
+
+	{#if form && 'unavailable' in form && form.unavailable}
+		<div class="mb-4 rounded-md border border-amber-300 bg-amber-50 p-4 text-sm dark:border-amber-700/50 dark:bg-amber-900/20">
+			<p class="font-medium text-amber-900 dark:text-amber-200">{form.reason}</p>
+			<p class="mt-2 text-amber-800 dark:text-amber-300">
+				Use the static fallback list instead? It contains <strong>fixed-date holidays only</strong> (New Year, Chakri, Songkran, Labour Day, Coronation Day, royal birthdays, Constitution Day, etc.).
+				Lunar Buddhist holidays (Makha Bucha, Visakha Bucha, Asanha Bucha) won't be included — you'll need to add those manually once their dates are announced.
+			</p>
+			<form method="POST" action="?/importYear" use:enhance class="mt-3 flex gap-2">
+				<input type="hidden" name="year" value={form.year} />
+				<input type="hidden" name="useFallback" value="1" />
+				<button
+					type="submit"
+					class="rounded-md bg-amber-600 px-4 py-2 text-sm font-medium text-white hover:bg-amber-700"
+				>
+					Use fallback for {form.year}
+				</button>
+			</form>
+		</div>
+	{/if}
+
+	{#if canManage}
+		<!-- Import from Thai open-data repo -->
+		<form
+			method="POST"
+			action="?/importYear"
+			use:enhance={() => async ({ update }) => {
+				await update({ reset: false });
+			}}
+			class="mb-4 flex flex-wrap items-end gap-3 rounded-md border border-blue-200 bg-blue-50 p-3 dark:border-blue-700/50 dark:bg-blue-900/20"
+		>
+			<div>
+				<label for="importYear" class="mb-1 block text-sm font-medium text-blue-900 dark:text-blue-200">
+					Import Thai holidays
+				</label>
+				<input
+					type="number"
+					id="importYear"
+					name="year"
+					min="2000"
+					max="2100"
+					bind:value={importYear}
+					required
+					class="rounded-md border border-blue-300 px-3 py-2 text-sm dark:border-blue-700 dark:bg-gray-700 dark:text-white"
+				/>
+			</div>
+			<button
+				type="submit"
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				Import year (incl. lunar holidays)
+			</button>
+			<p class="text-xs text-blue-700 dark:text-blue-300">
+				Source: ppraserts/thailand-open-data on GitHub
+			</p>
+		</form>
+	{/if}
+
+	{#if canManage}
+		<form method="POST" action="?/add" use:enhance class="mb-6 flex flex-wrap items-end gap-3">
+			<div>
+				<label for="date" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+					Date
+				</label>
+				<input
+					type="date"
+					id="date"
+					name="date"
+					required
+					class="rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+				/>
+			</div>
+			<div class="flex-1 min-w-48">
+				<label for="name" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+					Holiday Name
+				</label>
+				<input
+					type="text"
+					id="name"
+					name="name"
+					required
+					placeholder="e.g. New Year's Day"
+					class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+				/>
+			</div>
+			<button
+				type="submit"
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				Add Holiday
+			</button>
+		</form>
+	{/if}
+
+	{#if data.holidays.length === 0}
+		<div class="rounded-lg border border-gray-200 bg-white p-12 text-center dark:border-gray-700 dark:bg-gray-800">
+			<p class="text-gray-500 dark:text-gray-400">No public holidays added yet.</p>
+		</div>
+	{:else}
+		<div class="space-y-6">
+			{#each byYear() as [year, entries]}
+				<div>
+					<h3 class="mb-2 text-sm font-semibold text-gray-500 dark:text-gray-400 uppercase tracking-wide">
+						{year}
+					</h3>
+					<div class="overflow-x-auto rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+						<table class="w-full text-sm">
+							<thead class="bg-gray-50 dark:bg-gray-800/50">
+								<tr class="text-left text-gray-500 dark:text-gray-400">
+									<th class="px-4 py-3 font-medium">Date</th>
+									<th class="px-4 py-3 font-medium">Name</th>
+									{#if canManage}
+										<th class="px-4 py-3 font-medium w-20"></th>
+									{/if}
+								</tr>
+							</thead>
+							<tbody>
+								{#each entries as holiday}
+									<tr class="border-t border-gray-100 dark:border-gray-700">
+										<td class="px-4 py-3 text-gray-900 dark:text-white">{formatDate(holiday.date)}</td>
+										<td class="px-4 py-3 text-gray-700 dark:text-gray-300">{holiday.name}</td>
+										{#if canManage}
+											<td class="px-4 py-3">
+												<form method="POST" action="?/delete" use:enhance>
+													<input type="hidden" name="id" value={holiday.id} />
+													<button
+														type="submit"
+														class="text-xs text-red-600 hover:text-red-800 dark:text-red-400 dark:hover:text-red-300"
+													>
+														Delete
+													</button>
+												</form>
+											</td>
+										{/if}
+									</tr>
+								{/each}
+							</tbody>
+						</table>
+					</div>
+				</div>
+			{/each}
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-requests/+page.server.ts b/src/routes/(app)/companies/[companyId]/hr/leave-requests/+page.server.ts
new file mode 100644
index 0000000..b096399
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-requests/+page.server.ts
@@ -0,0 +1,321 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	leaveRequests,
+	leaveTypes,
+	leaveBalances,
+	employees,
+	users
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull, asc, sql } from 'drizzle-orm';
+import { requireCompanyRoleAny, getCompanyRoles, requireAuth } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params, parent, url }) => {
+	const user = requireAuth(locals);
+	await parent();
+
+	const roles = user.isSystemAdmin
+		? ['admin' as const]
+		: (await getCompanyRoles(user.id, params.companyId)) ?? [];
+
+	if (roles.length === 0) {
+		return { requests: [], leaveTypes: [], employees: [], canReview: false, isHrLike: false };
+	}
+
+	const isHrLike = roles.some((r) => r === 'hr' || r === 'admin' || r === 'manager');
+	const canReview = roles.some((r) => r === 'hr' || r === 'admin');
+
+	const statusFilter = url.searchParams.get('status') ?? 'all';
+
+	// Load leave types for the form
+	const leaveTypeList = await db
+		.select()
+		.from(leaveTypes)
+		.where(eq(leaveTypes.companyId, params.companyId))
+		.orderBy(asc(leaveTypes.name));
+
+	// Load employees for HR "new request" form
+	const employeeList = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			userId: employees.userId
+		})
+		.from(employees)
+		.where(and(eq(employees.companyId, params.companyId), isNull(employees.deletedAt)))
+		.orderBy(asc(employees.firstName), asc(employees.lastName));
+
+	// Build base query joining employee and leave type names and reviewer
+	type RequestRow = {
+		id: string;
+		employeeId: string;
+		employeeName: string;
+		leaveTypeId: string;
+		leaveTypeName: string;
+		leaveTypeColor: string | null;
+		startDate: string;
+		endDate: string;
+		days: string;
+		reason: string | null;
+		status: 'pending' | 'approved' | 'rejected';
+		rejectionReason: string | null;
+		reviewerName: string | null;
+		reviewedAt: Date | null;
+		createdAt: Date;
+	};
+
+	// Fetch requests with joins; reviewer names fetched separately since reviewedBy is nullable
+	const rows = await db
+		.select({
+			id: leaveRequests.id,
+			employeeId: leaveRequests.employeeId,
+			employeeFirstName: employees.firstName,
+			employeeLastName: employees.lastName,
+			employeeDisplayName: employees.displayName,
+			leaveTypeId: leaveRequests.leaveTypeId,
+			leaveTypeName: leaveTypes.name,
+			leaveTypeColor: leaveTypes.color,
+			startDate: leaveRequests.startDate,
+			endDate: leaveRequests.endDate,
+			days: leaveRequests.days,
+			reason: leaveRequests.reason,
+			status: leaveRequests.status,
+			rejectionReason: leaveRequests.rejectionReason,
+			reviewedBy: leaveRequests.reviewedBy,
+			reviewedAt: leaveRequests.reviewedAt,
+			createdAt: leaveRequests.createdAt
+		})
+		.from(leaveRequests)
+		.innerJoin(employees, eq(leaveRequests.employeeId, employees.id))
+		.innerJoin(leaveTypes, eq(leaveRequests.leaveTypeId, leaveTypes.id))
+		.where(eq(leaveRequests.companyId, params.companyId))
+		.orderBy(asc(leaveRequests.createdAt));
+
+	// Fetch reviewer display names for rows that have reviewedBy
+	const reviewerIds = [...new Set(rows.map((r) => r.reviewedBy).filter(Boolean))] as string[];
+	let reviewerMap: Record<string, string> = {};
+	for (const rid of reviewerIds) {
+		const [u] = await db
+			.select({ id: users.id, displayName: users.displayName, username: users.username })
+			.from(users)
+			.where(eq(users.id, rid))
+			.limit(1);
+		if (u) reviewerMap[u.id] = u.displayName ?? u.username ?? u.id;
+	}
+
+	// Filter by status
+	let filtered = rows;
+	if (statusFilter !== 'all') {
+		filtered = rows.filter((r) => r.status === statusFilter);
+	}
+
+	// If not HR/admin/manager, only show own requests
+	if (!isHrLike) {
+		const [myEmployee] = await db
+			.select({ id: employees.id })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.companyId, params.companyId),
+					eq(employees.userId, user.id),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (!myEmployee) {
+			filtered = [];
+		} else {
+			filtered = filtered.filter((r) => r.employeeId === myEmployee.id);
+		}
+	}
+
+	const requests: RequestRow[] = filtered.map((r) => ({
+		id: r.id,
+		employeeId: r.employeeId,
+		employeeName: r.employeeDisplayName ?? `${r.employeeFirstName} ${r.employeeLastName}`,
+		leaveTypeId: r.leaveTypeId,
+		leaveTypeName: r.leaveTypeName,
+		leaveTypeColor: r.leaveTypeColor,
+		startDate: r.startDate,
+		endDate: r.endDate,
+		days: r.days,
+		reason: r.reason,
+		status: r.status,
+		rejectionReason: r.rejectionReason,
+		reviewerName: r.reviewedBy ? (reviewerMap[r.reviewedBy] ?? null) : null,
+		reviewedAt: r.reviewedAt,
+		createdAt: r.createdAt
+	}));
+
+	// HR balance summary (one row per active employee with allocated/used/remaining per type)
+	let balanceSummary: Array<{
+		employeeId: string;
+		employeeName: string;
+		balances: Array<{
+			leaveTypeId: string;
+			leaveTypeName: string;
+			leaveTypeColor: string | null;
+			allocated: number;
+			used: number;
+			remaining: number;
+		}>;
+	}> = [];
+	const currentYear = new Date().getFullYear();
+
+	if (isHrLike) {
+		const allBalances = await db
+			.select({
+				employeeId: leaveBalances.employeeId,
+				leaveTypeId: leaveBalances.leaveTypeId,
+				allocated: leaveBalances.allocated
+			})
+			.from(leaveBalances)
+			.innerJoin(employees, eq(leaveBalances.employeeId, employees.id))
+			.where(
+				and(
+					eq(employees.companyId, params.companyId),
+					eq(leaveBalances.year, String(currentYear))
+				)
+			);
+
+		const allUsed = await db
+			.select({
+				employeeId: leaveRequests.employeeId,
+				leaveTypeId: leaveRequests.leaveTypeId,
+				used: sql<string>`coalesce(sum(${leaveRequests.days}), 0)`
+			})
+			.from(leaveRequests)
+			.where(
+				and(
+					eq(leaveRequests.companyId, params.companyId),
+					eq(leaveRequests.status, 'approved'),
+					sql`extract(year from ${leaveRequests.startDate}) = ${currentYear}`
+				)
+			)
+			.groupBy(leaveRequests.employeeId, leaveRequests.leaveTypeId);
+
+		const allocatedMap = new Map<string, Map<string, number>>();
+		for (const b of allBalances) {
+			if (!allocatedMap.has(b.employeeId)) allocatedMap.set(b.employeeId, new Map());
+			allocatedMap.get(b.employeeId)!.set(b.leaveTypeId, parseFloat(b.allocated));
+		}
+		const usedMap = new Map<string, Map<string, number>>();
+		for (const u of allUsed) {
+			if (!usedMap.has(u.employeeId)) usedMap.set(u.employeeId, new Map());
+			usedMap.get(u.employeeId)!.set(u.leaveTypeId, parseFloat(u.used));
+		}
+
+		balanceSummary = employeeList.map((e) => ({
+			employeeId: e.id,
+			employeeName: e.displayName ?? `${e.firstName} ${e.lastName}`,
+			balances: leaveTypeList.map((lt) => {
+				const allocated =
+					allocatedMap.get(e.id)?.get(lt.id) ??
+					(lt.defaultDaysPerYear ? parseFloat(lt.defaultDaysPerYear) : 0);
+				const used = usedMap.get(e.id)?.get(lt.id) ?? 0;
+				return {
+					leaveTypeId: lt.id,
+					leaveTypeName: lt.name,
+					leaveTypeColor: lt.color,
+					allocated,
+					used,
+					remaining: allocated - used
+				};
+			})
+		}));
+	}
+
+	return {
+		requests,
+		leaveTypes: leaveTypeList,
+		employees: employeeList,
+		canReview,
+		isHrLike,
+		statusFilter,
+		balanceSummary,
+		leaveYear: currentYear
+	};
+};
+
+export const actions: Actions = {
+	approve: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const id = formData.get('id')?.toString();
+
+		if (!id) return fail(400, { error: 'Missing request ID' });
+
+		const [existing] = await db
+			.select({ id: leaveRequests.id, employeeId: leaveRequests.employeeId })
+			.from(leaveRequests)
+			.where(and(eq(leaveRequests.id, id), eq(leaveRequests.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Leave request not found' });
+
+		await db
+			.update(leaveRequests)
+			.set({
+				status: 'approved',
+				reviewedBy: user.id,
+				reviewedAt: new Date(),
+				updatedAt: new Date()
+			})
+			.where(eq(leaveRequests.id, id));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'leave_approved',
+			`Leave request approved`,
+			{ leaveRequestId: id, employeeId: existing.employeeId }
+		);
+
+		return { success: true };
+	},
+
+	reject: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const id = formData.get('id')?.toString();
+		const rejectionReason = formData.get('rejectionReason')?.toString().trim() || null;
+
+		if (!id) return fail(400, { error: 'Missing request ID' });
+
+		const [existing] = await db
+			.select({ id: leaveRequests.id, employeeId: leaveRequests.employeeId })
+			.from(leaveRequests)
+			.where(and(eq(leaveRequests.id, id), eq(leaveRequests.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Leave request not found' });
+
+		await db
+			.update(leaveRequests)
+			.set({
+				status: 'rejected',
+				reviewedBy: user.id,
+				reviewedAt: new Date(),
+				rejectionReason,
+				updatedAt: new Date()
+			})
+			.where(eq(leaveRequests.id, id));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'leave_rejected',
+			`Leave request rejected`,
+			{ leaveRequestId: id, employeeId: existing.employeeId, rejectionReason }
+		);
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-requests/+page.svelte b/src/routes/(app)/companies/[companyId]/hr/leave-requests/+page.svelte
new file mode 100644
index 0000000..b3138dd
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-requests/+page.svelte
@@ -0,0 +1,206 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatDate } from '$lib/utils/date.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props<{ data: PageData; form: ActionData }>();
+
+	const statusFilter = $derived(data.statusFilter ?? 'all');
+
+	const statusFilters = [
+		{ value: 'all', label: 'All' },
+		{ value: 'pending', label: 'Pending' },
+		{ value: 'approved', label: 'Approved' },
+		{ value: 'rejected', label: 'Rejected' }
+	];
+
+	function statusBadgeClass(status: string) {
+		if (status === 'approved') return 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300';
+		if (status === 'rejected') return 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300';
+		return 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300';
+	}
+</script>
+
+<svelte:head>
+	<title>Leave Requests - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<div class="mb-4 flex items-center justify-between">
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Leave Requests</h2>
+		<a
+			href="/companies/{data.company.id}/hr/leave-requests/new"
+			class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+		>
+			New Request
+		</a>
+	</div>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	<!-- HR Balance summary -->
+	{#if data.isHrLike && data.balanceSummary && data.balanceSummary.length > 0}
+		<div class="mb-2 flex justify-end">
+			<a
+				href="/companies/{data.company.id}/hr/leave-requests/export?year={data.leaveYear}"
+				class="rounded-md border border-gray-300 px-3 py-1.5 text-xs font-medium text-gray-700 hover:bg-gray-100 dark:border-gray-600 dark:text-gray-300 dark:hover:bg-gray-700"
+			>
+				↓ Export company CSV
+			</a>
+		</div>
+		<details class="mb-4 rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+			<summary class="cursor-pointer px-4 py-3 text-sm font-medium text-gray-900 dark:text-white hover:bg-gray-50 dark:hover:bg-gray-700/50">
+				Leave Balances Summary ({data.leaveYear}) — {data.balanceSummary.length} employee{data.balanceSummary.length === 1 ? '' : 's'}
+			</summary>
+			<div class="overflow-x-auto border-t border-gray-200 dark:border-gray-700">
+				<table class="w-full text-sm">
+					<thead class="bg-gray-50 dark:bg-gray-800/50">
+						<tr class="text-left text-gray-500 dark:text-gray-400">
+							<th class="px-4 py-2 font-medium">Employee</th>
+							{#each data.leaveTypes as lt}
+								<th class="px-4 py-2 font-medium">
+									<div class="flex items-center gap-1.5">
+										{#if lt.color}
+											<div class="h-2 w-2 rounded-full" style="background-color: {lt.color}"></div>
+										{/if}
+										<span>{lt.name}</span>
+									</div>
+								</th>
+							{/each}
+						</tr>
+					</thead>
+					<tbody>
+						{#each data.balanceSummary as row}
+							<tr class="border-t border-gray-100 dark:border-gray-700">
+								<td class="px-4 py-2 font-medium text-gray-900 dark:text-white">{row.employeeName}</td>
+								{#each row.balances as b}
+									<td class="px-4 py-2 text-xs">
+										<span class="font-semibold {b.remaining < 0 ? 'text-red-600 dark:text-red-400' : b.remaining < 1 ? 'text-amber-600 dark:text-amber-400' : 'text-green-700 dark:text-green-400'}">
+											{b.remaining}
+										</span>
+										<span class="text-gray-400 dark:text-gray-500">/ {b.allocated}</span>
+									</td>
+								{/each}
+							</tr>
+						{/each}
+					</tbody>
+				</table>
+			</div>
+		</details>
+	{/if}
+
+	<!-- Status filter pills -->
+	<div class="mb-4 flex flex-wrap gap-2">
+		{#each statusFilters as sf}
+			<a
+				href="?status={sf.value}"
+				class="rounded-full px-3 py-1 text-sm font-medium transition-colors
+					{statusFilter === sf.value
+						? 'bg-blue-600 text-white'
+						: 'bg-gray-100 text-gray-600 hover:bg-gray-200 dark:bg-gray-700 dark:text-gray-300 dark:hover:bg-gray-600'}"
+			>
+				{sf.label}
+			</a>
+		{/each}
+	</div>
+
+	{#if data.requests.length === 0}
+		<div class="rounded-lg border border-gray-200 bg-white p-12 text-center dark:border-gray-700 dark:bg-gray-800">
+			<p class="text-gray-500 dark:text-gray-400">No leave requests found.</p>
+		</div>
+	{:else}
+		<div class="overflow-x-auto rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead class="bg-gray-50 dark:bg-gray-800/50">
+					<tr class="text-left text-gray-500 dark:text-gray-400">
+						{#if data.isHrLike}
+							<th class="px-4 py-3 font-medium">Employee</th>
+						{/if}
+						<th class="px-4 py-3 font-medium">Type</th>
+						<th class="px-4 py-3 font-medium">Dates</th>
+						<th class="px-4 py-3 font-medium">Days</th>
+						<th class="px-4 py-3 font-medium">Status</th>
+						<th class="px-4 py-3 font-medium">Reason / Note</th>
+						<th class="px-4 py-3 font-medium">Reviewer</th>
+						{#if data.canReview}
+							<th class="px-4 py-3 font-medium w-40"></th>
+						{/if}
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.requests as req}
+						<tr class="border-t border-gray-100 dark:border-gray-700">
+							{#if data.isHrLike}
+								<td class="px-4 py-3 font-medium text-gray-900 dark:text-white">{req.employeeName}</td>
+							{/if}
+							<td class="px-4 py-3">
+								<div class="flex items-center gap-1.5">
+									{#if req.leaveTypeColor}
+										<div class="h-2.5 w-2.5 rounded-full flex-shrink-0" style="background-color: {req.leaveTypeColor}"></div>
+									{/if}
+									<span class="text-gray-700 dark:text-gray-300">{req.leaveTypeName}</span>
+								</div>
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-300 whitespace-nowrap">
+								{formatDate(req.startDate)}
+								{#if req.startDate !== req.endDate}
+									→ {formatDate(req.endDate)}
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-gray-900 dark:text-white">{req.days}</td>
+							<td class="px-4 py-3">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusBadgeClass(req.status)}">
+									{req.status.charAt(0).toUpperCase() + req.status.slice(1)}
+								</span>
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-300 max-w-xs">
+								{#if req.reason}
+									<span class="line-clamp-2">{req.reason}</span>
+								{/if}
+								{#if req.rejectionReason}
+									<span class="text-red-600 dark:text-red-400 text-xs">{req.rejectionReason}</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-gray-500 dark:text-gray-400 text-xs">
+								{req.reviewerName ?? '—'}
+								{#if req.reviewedAt}
+									<div class="text-gray-400 dark:text-gray-500">{formatDate(req.reviewedAt)}</div>
+								{/if}
+							</td>
+							{#if data.canReview}
+								<td class="px-4 py-3">
+									{#if req.status === 'pending'}
+										<div class="flex gap-2">
+											<form method="POST" action="?/approve" use:enhance>
+												<input type="hidden" name="id" value={req.id} />
+												<button
+													type="submit"
+													class="rounded px-2 py-1 text-xs font-medium bg-green-100 text-green-700 hover:bg-green-200 dark:bg-green-900/40 dark:text-green-300 dark:hover:bg-green-900/60"
+												>
+													Approve
+												</button>
+											</form>
+											<form method="POST" action="?/reject" use:enhance>
+												<input type="hidden" name="id" value={req.id} />
+												<button
+													type="submit"
+													class="rounded px-2 py-1 text-xs font-medium bg-red-100 text-red-700 hover:bg-red-200 dark:bg-red-900/40 dark:text-red-300 dark:hover:bg-red-900/60"
+												>
+													Reject
+												</button>
+											</form>
+										</div>
+									{/if}
+								</td>
+							{/if}
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-requests/export/+server.ts b/src/routes/(app)/companies/[companyId]/hr/leave-requests/export/+server.ts
new file mode 100644
index 0000000..a422314
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-requests/export/+server.ts
@@ -0,0 +1,198 @@
+import { error } from '@sveltejs/kit';
+import type { RequestHandler } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	companies,
+	employees,
+	leaveTypes,
+	leaveBalances,
+	leaveRequests,
+	users
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull, sql, asc } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { csvBuild, csvResponse } from '$lib/utils/csv.js';
+
+export const GET: RequestHandler = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'manager', 'admin']);
+
+	const yearParam = url.searchParams.get('year');
+	const year = yearParam ? parseInt(yearParam, 10) : new Date().getFullYear();
+	if (isNaN(year)) error(400, 'Invalid year');
+
+	const [company] = await db
+		.select({ name: companies.name })
+		.from(companies)
+		.where(eq(companies.id, params.companyId))
+		.limit(1);
+	if (!company) error(404, 'Company not found');
+
+	const empList = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			employeeCode: employees.employeeCode,
+			department: employees.department,
+			position: employees.position
+		})
+		.from(employees)
+		.where(and(eq(employees.companyId, params.companyId), isNull(employees.deletedAt)))
+		.orderBy(employees.firstName, employees.lastName);
+
+	const types = await db
+		.select({
+			id: leaveTypes.id,
+			name: leaveTypes.name,
+			defaultDaysPerYear: leaveTypes.defaultDaysPerYear
+		})
+		.from(leaveTypes)
+		.where(eq(leaveTypes.companyId, params.companyId))
+		.orderBy(leaveTypes.name);
+
+	const allBalances = await db
+		.select({
+			employeeId: leaveBalances.employeeId,
+			leaveTypeId: leaveBalances.leaveTypeId,
+			allocated: leaveBalances.allocated
+		})
+		.from(leaveBalances)
+		.innerJoin(employees, eq(leaveBalances.employeeId, employees.id))
+		.where(
+			and(
+				eq(employees.companyId, params.companyId),
+				eq(leaveBalances.year, String(year))
+			)
+		);
+
+	const allUsed = await db
+		.select({
+			employeeId: leaveRequests.employeeId,
+			leaveTypeId: leaveRequests.leaveTypeId,
+			used: sql<string>`coalesce(sum(${leaveRequests.days}), 0)`
+		})
+		.from(leaveRequests)
+		.where(
+			and(
+				eq(leaveRequests.companyId, params.companyId),
+				eq(leaveRequests.status, 'approved'),
+				sql`extract(year from ${leaveRequests.startDate}) = ${year}`
+			)
+		)
+		.groupBy(leaveRequests.employeeId, leaveRequests.leaveTypeId);
+
+	const allocatedMap = new Map<string, Map<string, number>>();
+	for (const b of allBalances) {
+		if (!allocatedMap.has(b.employeeId)) allocatedMap.set(b.employeeId, new Map());
+		allocatedMap.get(b.employeeId)!.set(b.leaveTypeId, parseFloat(b.allocated));
+	}
+	const usedMap = new Map<string, Map<string, number>>();
+	for (const u of allUsed) {
+		if (!usedMap.has(u.employeeId)) usedMap.set(u.employeeId, new Map());
+		usedMap.get(u.employeeId)!.set(u.leaveTypeId, parseFloat(u.used));
+	}
+
+	// All requests for the company for the year
+	const requests = await db
+		.select({
+			id: leaveRequests.id,
+			employeeId: leaveRequests.employeeId,
+			employeeFirstName: employees.firstName,
+			employeeLastName: employees.lastName,
+			employeeDisplayName: employees.displayName,
+			employeeCode: employees.employeeCode,
+			leaveTypeName: leaveTypes.name,
+			startDate: leaveRequests.startDate,
+			endDate: leaveRequests.endDate,
+			days: leaveRequests.days,
+			status: leaveRequests.status,
+			reason: leaveRequests.reason,
+			rejectionReason: leaveRequests.rejectionReason,
+			reviewerName: users.displayName,
+			reviewedAt: leaveRequests.reviewedAt,
+			createdAt: leaveRequests.createdAt
+		})
+		.from(leaveRequests)
+		.innerJoin(employees, eq(leaveRequests.employeeId, employees.id))
+		.innerJoin(leaveTypes, eq(leaveRequests.leaveTypeId, leaveTypes.id))
+		.leftJoin(users, eq(leaveRequests.reviewedBy, users.id))
+		.where(
+			and(
+				eq(leaveRequests.companyId, params.companyId),
+				sql`extract(year from ${leaveRequests.startDate}) = ${year}`
+			)
+		)
+		.orderBy(asc(employees.firstName), asc(leaveRequests.startDate));
+
+	// Build CSV
+	const rows: unknown[][] = [];
+	rows.push(['Company Leave Report']);
+	rows.push(['Company', company.name]);
+	rows.push(['Year', year]);
+	rows.push(['Employees', empList.length]);
+	rows.push(['Generated', new Date().toISOString()]);
+	rows.push([]);
+
+	rows.push(['BALANCE MATRIX']);
+	const headerRow: unknown[] = ['Employee', 'Code', 'Department', 'Position'];
+	for (const t of types) {
+		headerRow.push(`${t.name} Allocated`, `${t.name} Used`, `${t.name} Remaining`);
+	}
+	rows.push(headerRow);
+
+	for (const e of empList) {
+		const fullName = e.displayName ?? `${e.firstName} ${e.lastName}`;
+		const row: unknown[] = [fullName, e.employeeCode ?? '', e.department ?? '', e.position ?? ''];
+		for (const t of types) {
+			const allocated =
+				allocatedMap.get(e.id)?.get(t.id) ??
+				(t.defaultDaysPerYear ? parseFloat(t.defaultDaysPerYear) : 0);
+			const used = usedMap.get(e.id)?.get(t.id) ?? 0;
+			row.push(allocated, used, allocated - used);
+		}
+		rows.push(row);
+	}
+
+	rows.push([]);
+	rows.push(['LEAVE REQUEST HISTORY']);
+	rows.push([
+		'Employee',
+		'Code',
+		'Leave Type',
+		'Start Date',
+		'End Date',
+		'Days',
+		'Status',
+		'Reason',
+		'Rejection Reason',
+		'Reviewed By',
+		'Reviewed At',
+		'Submitted At'
+	]);
+	if (requests.length === 0) {
+		rows.push(['(no requests for ' + year + ')']);
+	} else {
+		for (const r of requests) {
+			const fullName = r.employeeDisplayName ?? `${r.employeeFirstName} ${r.employeeLastName}`;
+			rows.push([
+				fullName,
+				r.employeeCode ?? '',
+				r.leaveTypeName,
+				r.startDate,
+				r.endDate,
+				r.days,
+				r.status,
+				r.reason ?? '',
+				r.rejectionReason ?? '',
+				r.reviewerName ?? '',
+				r.reviewedAt ? r.reviewedAt.toISOString() : '',
+				r.createdAt.toISOString()
+			]);
+		}
+	}
+
+	const safeCompany = company.name.replace(/[^a-zA-Z0-9_-]+/g, '_');
+	const filename = `leave-${safeCompany}-${year}.csv`;
+	return csvResponse(csvBuild(rows), filename);
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-requests/new/+page.server.ts b/src/routes/(app)/companies/[companyId]/hr/leave-requests/new/+page.server.ts
new file mode 100644
index 0000000..22bd1ae
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-requests/new/+page.server.ts
@@ -0,0 +1,261 @@
+import { fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	leaveRequests,
+	leaveTypes,
+	leaveBalances,
+	employees,
+	publicHolidays
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull, asc, sql } from 'drizzle-orm';
+import { requireAuth, getCompanyRoles } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { calculateWorkingDays } from '$lib/utils/leave.js';
+
+export const load: PageServerLoad = async ({ locals, params, parent }) => {
+	const user = requireAuth(locals);
+	await parent();
+
+	const roles = user.isSystemAdmin
+		? ['admin' as const]
+		: (await getCompanyRoles(user.id, params.companyId)) ?? [];
+
+	if (roles.length === 0) {
+		return { leaveTypes: [], employees: [], holidayDates: [], myEmployeeId: null, isHrLike: false, noEmployeeRecord: false };
+	}
+
+	const isHrLike = roles.some((r) => r === 'hr' || r === 'admin' || r === 'manager');
+
+	const leaveTypeList = await db
+		.select()
+		.from(leaveTypes)
+		.where(eq(leaveTypes.companyId, params.companyId))
+		.orderBy(asc(leaveTypes.name));
+
+	const employeeList = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			userId: employees.userId
+		})
+		.from(employees)
+		.where(and(eq(employees.companyId, params.companyId), isNull(employees.deletedAt)))
+		.orderBy(asc(employees.firstName), asc(employees.lastName));
+
+	const holidays = await db
+		.select({ date: publicHolidays.date })
+		.from(publicHolidays)
+		.where(eq(publicHolidays.companyId, params.companyId));
+
+	const holidayDates = holidays.map((h) => h.date);
+
+	// Identify the current user's own employee record
+	let myEmployeeId: string | null = null;
+	let noEmployeeRecord = false;
+
+	if (!isHrLike) {
+		const [myEmployee] = await db
+			.select({ id: employees.id })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.companyId, params.companyId),
+					eq(employees.userId, user.id),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (myEmployee) {
+			myEmployeeId = myEmployee.id;
+		} else {
+			noEmployeeRecord = true;
+		}
+	}
+
+	// Compute balance map: { [employeeId][leaveTypeId] = remaining }
+	const currentYear = new Date().getFullYear();
+
+	const allBalances = await db
+		.select({
+			employeeId: leaveBalances.employeeId,
+			leaveTypeId: leaveBalances.leaveTypeId,
+			allocated: leaveBalances.allocated
+		})
+		.from(leaveBalances)
+		.innerJoin(employees, eq(leaveBalances.employeeId, employees.id))
+		.where(
+			and(eq(employees.companyId, params.companyId), eq(leaveBalances.year, String(currentYear)))
+		);
+
+	const allUsed = await db
+		.select({
+			employeeId: leaveRequests.employeeId,
+			leaveTypeId: leaveRequests.leaveTypeId,
+			used: sql<string>`coalesce(sum(${leaveRequests.days}), 0)`
+		})
+		.from(leaveRequests)
+		.where(
+			and(
+				eq(leaveRequests.companyId, params.companyId),
+				eq(leaveRequests.status, 'approved'),
+				sql`extract(year from ${leaveRequests.startDate}) = ${currentYear}`
+			)
+		)
+		.groupBy(leaveRequests.employeeId, leaveRequests.leaveTypeId);
+
+	const balances: Record<string, Record<string, { allocated: number; used: number; remaining: number }>> = {};
+
+	// Seed with leave-type defaults so types without a balance row still appear
+	for (const e of employeeList) {
+		balances[e.id] = {};
+		for (const lt of leaveTypeList) {
+			const def = lt.defaultDaysPerYear ? parseFloat(lt.defaultDaysPerYear) : 0;
+			balances[e.id][lt.id] = { allocated: def, used: 0, remaining: def };
+		}
+	}
+	for (const b of allBalances) {
+		if (balances[b.employeeId]?.[b.leaveTypeId]) {
+			balances[b.employeeId][b.leaveTypeId].allocated = parseFloat(b.allocated);
+			balances[b.employeeId][b.leaveTypeId].remaining = parseFloat(b.allocated);
+		}
+	}
+	for (const u of allUsed) {
+		if (balances[u.employeeId]?.[u.leaveTypeId]) {
+			const used = parseFloat(u.used);
+			balances[u.employeeId][u.leaveTypeId].used = used;
+			balances[u.employeeId][u.leaveTypeId].remaining -= used;
+		}
+	}
+
+	return {
+		leaveTypes: leaveTypeList,
+		employees: employeeList,
+		holidayDates,
+		myEmployeeId,
+		isHrLike,
+		noEmployeeRecord,
+		balances,
+		leaveYear: currentYear
+	};
+};
+
+export const actions: Actions = {
+	default: async ({ request, locals, params }) => {
+		const user = requireAuth(locals);
+
+		const roles = user.isSystemAdmin
+			? ['admin' as const]
+			: (await getCompanyRoles(user.id, params.companyId)) ?? [];
+
+		if (roles.length === 0) {
+			return fail(403, { error: 'Not a member of this company' });
+		}
+
+		const isHrLike = roles.some((r) => r === 'hr' || r === 'admin' || r === 'manager');
+
+		const formData = await request.formData();
+		let employeeId = formData.get('employeeId')?.toString();
+		const leaveTypeId = formData.get('leaveTypeId')?.toString();
+		const startDate = formData.get('startDate')?.toString().trim();
+		const endDate = formData.get('endDate')?.toString().trim();
+		const reason = formData.get('reason')?.toString().trim() || null;
+
+		if (!leaveTypeId) return fail(400, { error: 'Leave type is required' });
+		if (!startDate) return fail(400, { error: 'Start date is required' });
+		if (!endDate) return fail(400, { error: 'End date is required' });
+		if (startDate > endDate) return fail(400, { error: 'Start date must be on or before end date' });
+
+		// For non-HR users, force employeeId to their own record
+		if (!isHrLike) {
+			const [myEmployee] = await db
+				.select({ id: employees.id })
+				.from(employees)
+				.where(
+					and(
+						eq(employees.companyId, params.companyId),
+						eq(employees.userId, user.id),
+						isNull(employees.deletedAt)
+					)
+				)
+				.limit(1);
+
+			if (!myEmployee) {
+				return fail(400, { error: 'No employee record found for your account' });
+			}
+
+			employeeId = myEmployee.id;
+		}
+
+		if (!employeeId) return fail(400, { error: 'Employee is required' });
+
+		// Verify employee belongs to company
+		const [employee] = await db
+			.select({ id: employees.id, firstName: employees.firstName, lastName: employees.lastName, displayName: employees.displayName })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.id, employeeId),
+					eq(employees.companyId, params.companyId),
+					isNull(employees.deletedAt)
+				)
+			)
+			.limit(1);
+
+		if (!employee) return fail(400, { error: 'Employee not found' });
+
+		// Verify leave type belongs to company
+		const [leaveType] = await db
+			.select({ id: leaveTypes.id, name: leaveTypes.name })
+			.from(leaveTypes)
+			.where(and(eq(leaveTypes.id, leaveTypeId), eq(leaveTypes.companyId, params.companyId)))
+			.limit(1);
+
+		if (!leaveType) return fail(400, { error: 'Leave type not found' });
+
+		// Fetch holiday dates for calculation
+		const holidays = await db
+			.select({ date: publicHolidays.date })
+			.from(publicHolidays)
+			.where(eq(publicHolidays.companyId, params.companyId));
+
+		const holidayDates = holidays.map((h) => h.date);
+		const days = calculateWorkingDays(startDate, endDate, holidayDates);
+
+		if (days <= 0) {
+			return fail(400, { error: 'The selected date range contains no working days' });
+		}
+
+		await db.insert(leaveRequests).values({
+			companyId: params.companyId,
+			employeeId,
+			leaveTypeId,
+			startDate,
+			endDate,
+			days: days.toFixed(2),
+			reason,
+			status: 'pending'
+		});
+
+		const employeeName = employee.displayName ?? `${employee.firstName} ${employee.lastName}`;
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'leave_submitted',
+			`Leave request submitted for ${employeeName} — ${leaveType.name}`,
+			{
+				employeeId,
+				leaveTypeId,
+				days,
+				type: leaveType.name,
+				period: `${startDate} to ${endDate}`
+			}
+		);
+
+		redirect(302, `/companies/${params.companyId}/hr/leave-requests`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-requests/new/+page.svelte b/src/routes/(app)/companies/[companyId]/hr/leave-requests/new/+page.svelte
new file mode 100644
index 0000000..0517b6b
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-requests/new/+page.svelte
@@ -0,0 +1,219 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { calculateWorkingDays } from '$lib/utils/leave.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props<{ data: PageData; form: ActionData }>();
+
+	let startDate = $state('');
+	let endDate = $state('');
+	// svelte-ignore state_referenced_locally
+	let selectedEmployeeId = $state(data.isHrLike ? '' : (data.myEmployeeId ?? ''));
+	let selectedLeaveTypeId = $state('');
+
+	const workingDays = $derived(
+		startDate && endDate && startDate <= endDate
+			? calculateWorkingDays(startDate, endDate, data.holidayDates)
+			: null
+	);
+
+	// Find own employee for display name when not HR
+	const myEmployee = $derived(
+		data.isHrLike
+			? null
+			: data.employees.find((e: { id: string }) => e.id === data.myEmployeeId) ?? null
+	);
+
+	const balanceForSelection = $derived.by(() => {
+		const eid = data.isHrLike ? selectedEmployeeId : data.myEmployeeId;
+		if (!eid || !selectedLeaveTypeId) return null;
+		return data.balances?.[eid]?.[selectedLeaveTypeId] ?? null;
+	});
+
+	const selectedLeaveType = $derived(
+		data.leaveTypes.find((lt: { id: string }) => lt.id === selectedLeaveTypeId) ?? null
+	);
+
+	const wouldExceed = $derived(
+		balanceForSelection && workingDays !== null && workingDays > balanceForSelection.remaining
+	);
+</script>
+
+<svelte:head>
+	<title>New Leave Request - {data.company.name}</title>
+</svelte:head>
+
+<div class="mx-auto max-w-xl">
+	<div class="mb-4 flex items-center gap-3">
+		<a
+			href="/companies/{data.company.id}/hr/leave-requests"
+			class="text-sm text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200"
+		>
+			← Back
+		</a>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">New Leave Request</h2>
+	</div>
+
+	{#if data.noEmployeeRecord}
+		<div class="rounded-lg border border-amber-200 bg-amber-50 p-6 dark:border-amber-700/50 dark:bg-amber-900/20">
+			<p class="text-sm text-amber-800 dark:text-amber-300">
+				Your account is not linked to an employee record in this company. Please ask HR to create your employee profile.
+			</p>
+		</div>
+	{:else}
+		{#if form?.error}
+			<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+				{form.error}
+			</div>
+		{/if}
+
+		<form method="POST" use:enhance class="rounded-lg border border-gray-200 bg-white p-6 dark:border-gray-700 dark:bg-gray-800 space-y-5">
+			<!-- Employee -->
+			<div>
+				<label for="employeeId" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+					Employee
+				</label>
+				{#if data.isHrLike}
+					<select
+						id="employeeId"
+						name="employeeId"
+						required
+						bind:value={selectedEmployeeId}
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					>
+						<option value="">Select employee…</option>
+						{#each data.employees as emp}
+							<option value={emp.id}>
+								{emp.displayName ?? `${emp.firstName} ${emp.lastName}`}
+							</option>
+						{/each}
+					</select>
+				{:else}
+					<input type="hidden" name="employeeId" value={data.myEmployeeId ?? ''} />
+					<p class="rounded-md border border-gray-200 bg-gray-50 px-3 py-2 text-sm text-gray-700 dark:border-gray-600 dark:bg-gray-700/50 dark:text-gray-300">
+						{myEmployee
+							? (myEmployee.displayName ?? `${myEmployee.firstName} ${myEmployee.lastName}`)
+							: '—'}
+					</p>
+				{/if}
+			</div>
+
+			<!-- Leave Type -->
+			<div>
+				<label for="leaveTypeId" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+					Leave Type <span class="text-red-500">*</span>
+				</label>
+				{#if data.leaveTypes.length === 0}
+					<div class="rounded-md bg-amber-50 dark:bg-amber-900/30 p-3 text-sm text-amber-700 dark:text-amber-300">
+						No leave types configured for this company.
+						<a href="/companies/{data.company.id}/hr/leave-types" class="font-medium underline">
+							Add leave types
+						</a>
+						first.
+					</div>
+				{:else}
+					<select
+						id="leaveTypeId"
+						name="leaveTypeId"
+						required
+						bind:value={selectedLeaveTypeId}
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					>
+						<option value="">Select type…</option>
+						{#each data.leaveTypes as lt}
+							<option value={lt.id}>
+								{lt.name}{lt.isPaid ? '' : ' (Unpaid)'}
+							</option>
+						{/each}
+					</select>
+					{#if balanceForSelection && selectedLeaveType}
+						<div class="mt-2 rounded-md border {wouldExceed ? 'border-red-300 bg-red-50 dark:border-red-700/50 dark:bg-red-900/20' : 'border-blue-200 bg-blue-50 dark:border-blue-700/50 dark:bg-blue-900/20'} px-3 py-2 text-sm">
+							<div class="flex items-center justify-between {wouldExceed ? 'text-red-800 dark:text-red-300' : 'text-blue-800 dark:text-blue-300'}">
+								<span>
+									<strong>{balanceForSelection.remaining}</strong> day{balanceForSelection.remaining === 1 ? '' : 's'} remaining for {selectedLeaveType.name} in {data.leaveYear}
+								</span>
+								<span class="text-xs opacity-75">
+									{balanceForSelection.used} used / {balanceForSelection.allocated} allocated
+								</span>
+							</div>
+							{#if wouldExceed && workingDays !== null}
+								<p class="mt-1 text-xs text-red-700 dark:text-red-400">
+									⚠ This request ({workingDays} days) exceeds the remaining balance.
+								</p>
+							{/if}
+						</div>
+					{/if}
+				{/if}
+			</div>
+
+			<!-- Dates -->
+			<div class="grid grid-cols-2 gap-4">
+				<div>
+					<label for="startDate" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Start Date <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="date"
+						id="startDate"
+						name="startDate"
+						required
+						bind:value={startDate}
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					/>
+				</div>
+				<div>
+					<label for="endDate" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						End Date <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="date"
+						id="endDate"
+						name="endDate"
+						required
+						bind:value={endDate}
+						min={startDate || undefined}
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					/>
+				</div>
+			</div>
+
+			{#if workingDays !== null}
+				<p class="text-sm text-gray-600 dark:text-gray-400">
+					Working days: <span class="font-semibold text-gray-900 dark:text-white">{workingDays}</span>
+					{#if workingDays === 0}
+						<span class="text-amber-600 dark:text-amber-400 ml-1">(No working days in range)</span>
+					{/if}
+				</p>
+			{/if}
+
+			<!-- Reason -->
+			<div>
+				<label for="reason" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+					Reason <span class="text-xs text-gray-400">(optional)</span>
+				</label>
+				<textarea
+					id="reason"
+					name="reason"
+					rows="3"
+					placeholder="Brief reason for leave…"
+					class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+				></textarea>
+			</div>
+
+			<div class="flex justify-end gap-2 pt-2">
+				<a
+					href="/companies/{data.company.id}/hr/leave-requests"
+					class="rounded-md px-4 py-2 text-sm text-gray-700 hover:bg-gray-100 dark:text-gray-300 dark:hover:bg-gray-700"
+				>
+					Cancel
+				</a>
+				<button
+					type="submit"
+					class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Submit Request
+				</button>
+			</div>
+		</form>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-types/+page.server.ts b/src/routes/(app)/companies/[companyId]/hr/leave-types/+page.server.ts
new file mode 100644
index 0000000..1f5924b
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-types/+page.server.ts
@@ -0,0 +1,106 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { leaveTypes } from '$lib/server/db/schema.js';
+import { eq, and, asc } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params, parent }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin', 'manager']);
+	await parent();
+
+	const types = await db
+		.select()
+		.from(leaveTypes)
+		.where(eq(leaveTypes.companyId, params.companyId))
+		.orderBy(asc(leaveTypes.name));
+
+	return { leaveTypes: types };
+};
+
+export const actions: Actions = {
+	add: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const name = formData.get('name')?.toString().trim();
+		const defaultDaysRaw = formData.get('defaultDaysPerYear')?.toString().trim();
+		const isPaid = formData.get('isPaid') === 'on';
+		const color = formData.get('color')?.toString().trim() || null;
+
+		if (!name) return fail(400, { error: 'Leave type name is required' });
+
+		const defaultDaysPerYear =
+			defaultDaysRaw && defaultDaysRaw !== '' && !isNaN(parseFloat(defaultDaysRaw))
+				? parseFloat(defaultDaysRaw).toFixed(2)
+				: null;
+
+		await db.insert(leaveTypes).values({
+			companyId: params.companyId,
+			name,
+			defaultDaysPerYear,
+			isPaid,
+			color
+		});
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'leave_type_created',
+			`Leave type "${name}" created`,
+			{ isPaid, defaultDaysPerYear }
+		);
+
+		return { success: true };
+	},
+
+	update: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const id = formData.get('id')?.toString();
+		const name = formData.get('name')?.toString().trim();
+		const defaultDaysRaw = formData.get('defaultDaysPerYear')?.toString().trim();
+		const isPaid = formData.get('isPaid') === 'on';
+		const color = formData.get('color')?.toString().trim() || null;
+
+		if (!id) return fail(400, { error: 'Missing leave type ID' });
+		if (!name) return fail(400, { error: 'Leave type name is required' });
+
+		const defaultDaysPerYear =
+			defaultDaysRaw && defaultDaysRaw !== '' && !isNaN(parseFloat(defaultDaysRaw))
+				? parseFloat(defaultDaysRaw).toFixed(2)
+				: null;
+
+		await db
+			.update(leaveTypes)
+			.set({ name, defaultDaysPerYear, isPaid, color })
+			.where(and(eq(leaveTypes.id, id), eq(leaveTypes.companyId, params.companyId)));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'leave_type_created',
+			`Leave type "${name}" updated`,
+			{ leaveTypeId: id, defaultDaysPerYear, isPaid }
+		);
+
+		return { success: true };
+	},
+
+	delete: async ({ request, locals, params }) => {
+		await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const id = formData.get('id')?.toString();
+
+		if (!id) return fail(400, { error: 'Missing leave type ID' });
+
+		await db
+			.delete(leaveTypes)
+			.where(and(eq(leaveTypes.id, id), eq(leaveTypes.companyId, params.companyId)));
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/leave-types/+page.svelte b/src/routes/(app)/companies/[companyId]/hr/leave-types/+page.svelte
new file mode 100644
index 0000000..2e15b86
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/leave-types/+page.svelte
@@ -0,0 +1,205 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props<{ data: PageData; form: ActionData }>();
+
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('hr')
+	);
+</script>
+
+<svelte:head>
+	<title>Leave Types - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<h2 class="mb-4 text-lg font-semibold text-gray-900 dark:text-white">Leave Types</h2>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	{#if canManage}
+		<form method="POST" action="?/add" use:enhance class="mb-6 rounded-lg border border-gray-200 bg-white p-4 dark:border-gray-700 dark:bg-gray-800">
+			<h3 class="mb-3 text-sm font-semibold text-gray-700 dark:text-gray-300">Add Leave Type</h3>
+			<div class="flex flex-wrap items-end gap-3">
+				<div class="flex-1 min-w-40">
+					<label for="name" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Name <span class="text-red-500">*</span>
+					</label>
+					<input
+						type="text"
+						id="name"
+						name="name"
+						required
+						placeholder="e.g. Annual Leave"
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					/>
+				</div>
+				<div class="w-36">
+					<label for="defaultDaysPerYear" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Days / Year
+					</label>
+					<input
+						type="number"
+						id="defaultDaysPerYear"
+						name="defaultDaysPerYear"
+						min="0"
+						step="0.5"
+						placeholder="e.g. 10"
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					/>
+				</div>
+				<div class="w-20">
+					<label for="color" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Color
+					</label>
+					<input
+						type="color"
+						id="color"
+						name="color"
+						value="#3B82F6"
+						class="h-10 w-full rounded-md border border-gray-300 dark:border-gray-600"
+					/>
+				</div>
+				<div class="flex items-center gap-2 pb-2">
+					<input
+						type="checkbox"
+						id="isPaid"
+						name="isPaid"
+						checked
+						class="h-4 w-4 rounded border-gray-300 text-blue-600 dark:border-gray-600"
+					/>
+					<label for="isPaid" class="text-sm text-gray-700 dark:text-gray-300">Paid leave</label>
+				</div>
+				<button
+					type="submit"
+					class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Add
+				</button>
+			</div>
+		</form>
+	{/if}
+
+	{#if data.leaveTypes.length === 0}
+		<div class="rounded-lg border border-gray-200 bg-white p-12 text-center dark:border-gray-700 dark:bg-gray-800">
+			<p class="text-gray-500 dark:text-gray-400">No leave types defined yet.</p>
+		</div>
+	{:else}
+		<div class="overflow-x-auto rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead class="bg-gray-50 dark:bg-gray-800/50">
+					<tr class="text-left text-gray-500 dark:text-gray-400">
+						<th class="px-4 py-3 font-medium">Name</th>
+						<th class="px-4 py-3 font-medium">Days / Year</th>
+						<th class="px-4 py-3 font-medium">Paid</th>
+						{#if canManage}
+							<th class="w-20 px-4 py-3 font-medium"></th>
+						{/if}
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.leaveTypes as lt}
+						<tr class="border-t border-gray-100 dark:border-gray-700">
+							{#if canManage}
+								<!-- Editable row -->
+								<td class="px-4 py-3" colspan="3">
+									<form
+										method="POST"
+										action="?/update"
+										use:enhance={() => async ({ update }) => {
+											await update({ reset: false });
+										}}
+										class="flex flex-wrap items-center gap-3"
+									>
+										<input type="hidden" name="id" value={lt.id} />
+										<div class="flex items-center gap-2">
+											<input
+												type="color"
+												name="color"
+												value={lt.color ?? '#3B82F6'}
+												class="h-7 w-7 rounded border border-gray-300 dark:border-gray-600"
+											/>
+											<input
+												type="text"
+												name="name"
+												required
+												value={lt.name}
+												class="rounded-md border border-gray-300 px-3 py-1.5 text-sm font-medium dark:border-gray-600 dark:bg-gray-700 dark:text-white w-48"
+											/>
+										</div>
+										<div class="flex items-center gap-1">
+											<input
+												type="number"
+												name="defaultDaysPerYear"
+												min="0"
+												step="0.5"
+												value={lt.defaultDaysPerYear ?? ''}
+												placeholder="—"
+												class="w-20 rounded-md border border-gray-300 px-2 py-1.5 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+											/>
+											<span class="text-xs text-gray-500 dark:text-gray-400">days/year</span>
+										</div>
+										<label class="flex items-center gap-1.5 text-sm text-gray-700 dark:text-gray-300">
+											<input
+												type="checkbox"
+												name="isPaid"
+												checked={lt.isPaid}
+												class="h-4 w-4 rounded border-gray-300 text-blue-600 dark:border-gray-600"
+											/>
+											Paid
+										</label>
+										<button
+											type="submit"
+											class="rounded bg-blue-600 px-3 py-1 text-xs font-medium text-white hover:bg-blue-700"
+										>
+											Save
+										</button>
+									</form>
+								</td>
+								<td class="px-4 py-3">
+									<form method="POST" action="?/delete" use:enhance>
+										<input type="hidden" name="id" value={lt.id} />
+										<button
+											type="submit"
+											class="text-xs text-red-600 hover:text-red-800 dark:text-red-400 dark:hover:text-red-300"
+										>
+											Delete
+										</button>
+									</form>
+								</td>
+							{:else}
+								<td class="px-4 py-3">
+									<div class="flex items-center gap-2">
+										{#if lt.color}
+											<div class="h-3 w-3 rounded-full flex-shrink-0" style="background-color: {lt.color}"></div>
+										{/if}
+										<span class="font-medium text-gray-900 dark:text-white">{lt.name}</span>
+									</div>
+								</td>
+								<td class="px-4 py-3 text-gray-600 dark:text-gray-300">
+									{lt.defaultDaysPerYear ?? '—'}
+								</td>
+								<td class="px-4 py-3">
+									{#if lt.isPaid}
+										<span class="rounded-full bg-green-100 px-2 py-0.5 text-xs font-medium text-green-700 dark:bg-green-900/40 dark:text-green-300">
+											Paid
+										</span>
+									{:else}
+										<span class="rounded-full bg-gray-100 px-2 py-0.5 text-xs font-medium text-gray-500 dark:bg-gray-700 dark:text-gray-400">
+											Unpaid
+										</span>
+									{/if}
+								</td>
+							{/if}
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/hr/payroll/+page.server.ts b/src/routes/(app)/companies/[companyId]/hr/payroll/+page.server.ts
new file mode 100644
index 0000000..411a3cf
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/payroll/+page.server.ts
@@ -0,0 +1,270 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	employees,
+	salaryHistory,
+	payslips,
+	payslipLineItems,
+	companies
+} from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { calculatePayroll } from '$lib/server/payroll/thailand.js';
+import { eq, and, isNull, lte, desc } from 'drizzle-orm';
+
+export const load: PageServerLoad = async ({ locals, params, parent, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+	await parent();
+
+	const now = new Date();
+	const year = parseInt(url.searchParams.get('year') ?? String(now.getFullYear()), 10);
+	const month = parseInt(url.searchParams.get('month') ?? String(now.getMonth() + 1), 10);
+
+	// Last day of the selected month (month is 1-indexed; passing month directly gives last day)
+	const lastDayOfMonth = new Date(year, month, 0).toISOString().split('T')[0];
+
+	// Fetch all active employees for this company
+	const activeEmployees = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			position: employees.position,
+			department: employees.department
+		})
+		.from(employees)
+		.where(
+			and(
+				eq(employees.companyId, params.companyId),
+				eq(employees.isActive, true),
+				isNull(employees.deletedAt)
+			)
+		);
+
+	// For each employee, find their latest salary effective on or before last day of the month
+	const salaryMap: Record<string, { grossSalary: string; currency: string } | null> = {};
+	for (const emp of activeEmployees) {
+		const [row] = await db
+			.select({ grossSalary: salaryHistory.grossSalary, currency: salaryHistory.currency })
+			.from(salaryHistory)
+			.where(
+				and(
+					eq(salaryHistory.employeeId, emp.id),
+					lte(salaryHistory.effectiveFrom, lastDayOfMonth)
+				)
+			)
+			.orderBy(desc(salaryHistory.effectiveFrom))
+			.limit(1);
+		salaryMap[emp.id] = row ?? null;
+	}
+
+	// Fetch existing payslips for this period
+	const periodPayslips = await db
+		.select({
+			id: payslips.id,
+			employeeId: payslips.employeeId,
+			status: payslips.status,
+			netPay: payslips.netPay,
+			currency: payslips.currency
+		})
+		.from(payslips)
+		.where(
+			and(
+				eq(payslips.companyId, params.companyId),
+				eq(payslips.periodYear, String(year)),
+				eq(payslips.periodMonth, String(month))
+			)
+		);
+
+	const payslipByEmployee: Record<
+		string,
+		{ id: string; status: string; netPay: string; currency: string }
+	> = {};
+	for (const p of periodPayslips) {
+		payslipByEmployee[p.employeeId] = {
+			id: p.id,
+			status: p.status,
+			netPay: p.netPay,
+			currency: p.currency
+		};
+	}
+
+	const employeeRows = activeEmployees.map((emp) => ({
+		...emp,
+		salary: salaryMap[emp.id] ?? null,
+		payslip: payslipByEmployee[emp.id] ?? null
+	}));
+
+	return {
+		year,
+		month,
+		employees: employeeRows
+	};
+};
+
+export const actions: Actions = {
+	generate: async ({ locals, params, url, request }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const year = parseInt(formData.get('year')?.toString() ?? '', 10);
+		const month = parseInt(formData.get('month')?.toString() ?? '', 10);
+
+		if (!year || !month || month < 1 || month > 12) {
+			return fail(400, { error: 'Invalid period' });
+		}
+
+		const lastDayOfMonth = new Date(year, month, 0).toISOString().split('T')[0];
+
+		// Fetch company for currency
+		const [company] = await db
+			.select({ currency: companies.currency })
+			.from(companies)
+			.where(eq(companies.id, params.companyId))
+			.limit(1);
+
+		if (!company) return fail(404, { error: 'Company not found' });
+
+		// Fetch active employees
+		const activeEmployees = await db
+			.select({ id: employees.id, firstName: employees.firstName, lastName: employees.lastName })
+			.from(employees)
+			.where(
+				and(
+					eq(employees.companyId, params.companyId),
+					eq(employees.isActive, true),
+					isNull(employees.deletedAt)
+				)
+			);
+
+		// Find employees that already have a payslip this period
+		const existingPayslips = await db
+			.select({ employeeId: payslips.employeeId })
+			.from(payslips)
+			.where(
+				and(
+					eq(payslips.companyId, params.companyId),
+					eq(payslips.periodYear, String(year)),
+					eq(payslips.periodMonth, String(month))
+				)
+			);
+		const alreadyGenerated = new Set(existingPayslips.map((p) => p.employeeId));
+
+		let generated = 0;
+		for (const emp of activeEmployees) {
+			if (alreadyGenerated.has(emp.id)) continue;
+
+			// Find latest salary effective on or before last day of month
+			const [salaryRow] = await db
+				.select({ grossSalary: salaryHistory.grossSalary })
+				.from(salaryHistory)
+				.where(
+					and(
+						eq(salaryHistory.employeeId, emp.id),
+						lte(salaryHistory.effectiveFrom, lastDayOfMonth)
+					)
+				)
+				.orderBy(desc(salaryHistory.effectiveFrom))
+				.limit(1);
+
+			if (!salaryRow) continue; // skip employees with no salary history
+
+			const baseSalary = parseFloat(salaryRow.grossSalary);
+			const payroll = calculatePayroll(baseSalary, 0, 0);
+
+			const netPay = parseFloat(
+				(
+					baseSalary -
+					payroll.ssoEmployee -
+					payroll.incomeTax
+				).toFixed(2)
+			);
+
+			// Insert payslip
+			const [newPayslip] = await db
+				.insert(payslips)
+				.values({
+					companyId: params.companyId,
+					employeeId: emp.id,
+					periodYear: String(year),
+					periodMonth: String(month),
+					grossSalary: baseSalary.toFixed(2),
+					overtime: '0.00',
+					bonus: '0.00',
+					otherEarnings: '0.00',
+					ssoEmployee: payroll.ssoEmployee.toFixed(2),
+					ssoEmployer: payroll.ssoEmployer.toFixed(2),
+					incomeTax: payroll.incomeTax.toFixed(2),
+					otherDeductions: '0.00',
+					netPay: netPay.toFixed(2),
+					currency: company.currency,
+					status: 'draft',
+					generatedBy: user.id
+				})
+				.returning({ id: payslips.id });
+
+			// Insert statutory line items
+			await db.insert(payslipLineItems).values([
+				{
+					payslipId: newPayslip.id,
+					type: 'earning',
+					label: 'Base Salary',
+					amount: baseSalary.toFixed(2),
+					isStatutory: true
+				},
+				{
+					payslipId: newPayslip.id,
+					type: 'deduction',
+					label: 'Social Security (Employee)',
+					amount: payroll.ssoEmployee.toFixed(2),
+					isStatutory: true
+				},
+				{
+					payslipId: newPayslip.id,
+					type: 'deduction',
+					label: 'Income Tax (WHT)',
+					amount: payroll.incomeTax.toFixed(2),
+					isStatutory: true
+				}
+			]);
+
+			generated++;
+		}
+
+		if (generated > 0) {
+			await logCompanyEvent(
+				params.companyId,
+				user.id,
+				'payslip_generated',
+				`Generated ${generated} payslip${generated === 1 ? '' : 's'} for ${year}-${String(month).padStart(2, '0')}`,
+				{ year, month, count: generated }
+			);
+		}
+
+		return { success: true, generated };
+	},
+
+	delete: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const formData = await request.formData();
+		const payslipId = formData.get('payslipId')?.toString();
+
+		if (!payslipId) return fail(400, { error: 'Missing payslip ID' });
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status, employeeId: payslips.employeeId })
+			.from(payslips)
+			.where(and(eq(payslips.id, payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'draft') return fail(400, { error: 'Only draft payslips can be deleted' });
+
+		await db.delete(payslips).where(eq(payslips.id, payslipId));
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/payroll/+page.svelte b/src/routes/(app)/companies/[companyId]/hr/payroll/+page.svelte
new file mode 100644
index 0000000..e1876a8
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/payroll/+page.svelte
@@ -0,0 +1,212 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form }: { data: PageData; form: ActionData } = $props();
+
+	const MONTHS = [
+		'January', 'February', 'March', 'April', 'May', 'June',
+		'July', 'August', 'September', 'October', 'November', 'December'
+	];
+
+	const currentYear = new Date().getFullYear();
+	const years = Array.from({ length: 5 }, (_, i) => currentYear - 2 + i);
+
+	const allHavePayslips = $derived(
+		data.employees.length > 0 && data.employees.every((e) => e.payslip !== null)
+	);
+
+	const noSalaryEmployees = $derived(
+		data.employees.filter((e) => !e.payslip && !e.salary)
+	);
+
+	function statusBadgeClass(status: string) {
+		if (status === 'paid') return 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300';
+		if (status === 'finalized') return 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300';
+		if (status === 'draft') return 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300';
+		return 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-400';
+	}
+
+	const fullName = (e: { displayName: string | null; firstName: string; lastName: string }) =>
+		e.displayName ?? `${e.firstName} ${e.lastName}`;
+</script>
+
+<svelte:head>
+	<title>Payroll - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<div class="mb-6 flex items-center justify-between">
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Payroll</h2>
+	</div>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+	{#if form?.success && form.generated !== undefined}
+		<div class="mb-4 rounded-md bg-green-50 p-3 text-sm text-green-700 dark:bg-green-900/30 dark:text-green-300">
+			{#if (form.generated ?? 0) === 0}
+				No new payslips to generate — all employees already have payslips for this period.
+			{:else}
+				Generated {form.generated} payslip{form.generated === 1 ? '' : 's'} for {MONTHS[data.month - 1]} {data.year}.
+			{/if}
+		</div>
+	{/if}
+
+	<!-- Period picker -->
+	<div class="mb-6 flex flex-wrap items-center gap-3">
+		<span class="text-sm font-medium text-gray-600 dark:text-gray-400">Period:</span>
+		<div class="flex flex-wrap gap-1">
+			{#each years as y}
+				{#each MONTHS as mLabel, mIdx}
+					{@const m = mIdx + 1}
+					{@const isActive = y === data.year && m === data.month}
+				{/each}
+			{/each}
+		</div>
+
+		<!-- Year select -->
+		<div class="flex items-center gap-2">
+			<select
+				id="year-select"
+				class="rounded-md border border-gray-300 bg-white px-3 py-1.5 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+				onchange={(e) => {
+					const target = e.currentTarget as HTMLSelectElement;
+					const url = new URL(window.location.href);
+					url.searchParams.set('year', target.value);
+					url.searchParams.set('month', String(data.month));
+					window.location.href = url.toString();
+				}}
+			>
+				{#each years as y}
+					<option value={y} selected={y === data.year}>{y}</option>
+				{/each}
+			</select>
+
+			<select
+				id="month-select"
+				class="rounded-md border border-gray-300 bg-white px-3 py-1.5 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+				onchange={(e) => {
+					const target = e.currentTarget as HTMLSelectElement;
+					const url = new URL(window.location.href);
+					url.searchParams.set('year', String(data.year));
+					url.searchParams.set('month', target.value);
+					window.location.href = url.toString();
+				}}
+			>
+				{#each MONTHS as mLabel, mIdx}
+					<option value={mIdx + 1} selected={mIdx + 1 === data.month}>{mLabel}</option>
+				{/each}
+			</select>
+		</div>
+
+		<span class="text-sm text-gray-500 dark:text-gray-400">
+			{MONTHS[data.month - 1]} {data.year}
+		</span>
+
+		<!-- Generate button -->
+		<form method="POST" action="?/generate" use:enhance class="ml-auto">
+			<input type="hidden" name="year" value={data.year} />
+			<input type="hidden" name="month" value={data.month} />
+			<button
+				type="submit"
+				disabled={allHavePayslips}
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700 disabled:cursor-not-allowed disabled:opacity-50"
+			>
+				Generate Payslips
+			</button>
+		</form>
+	</div>
+
+	{#if noSalaryEmployees.length > 0}
+		<div class="mb-4 rounded-md bg-amber-50 p-3 text-sm text-amber-700 dark:bg-amber-900/30 dark:text-amber-300">
+			{noSalaryEmployees.length} employee{noSalaryEmployees.length === 1 ? '' : 's'} will be skipped (no salary history as of this period):
+			{noSalaryEmployees.map((e) => fullName(e)).join(', ')}.
+		</div>
+	{/if}
+
+	{#if data.employees.length === 0}
+		<div class="rounded-lg border border-gray-200 bg-white p-12 text-center dark:border-gray-700 dark:bg-gray-800">
+			<p class="text-gray-500 dark:text-gray-400">No active employees found.</p>
+		</div>
+	{:else}
+		<div class="overflow-x-auto rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead class="bg-gray-50 dark:bg-gray-800/50">
+					<tr class="text-left text-gray-500 dark:text-gray-400">
+						<th class="px-4 py-3 font-medium">Employee</th>
+						<th class="px-4 py-3 font-medium">Department / Position</th>
+						<th class="px-4 py-3 font-medium">Current Salary</th>
+						<th class="px-4 py-3 font-medium">Status</th>
+						<th class="px-4 py-3 font-medium text-right">Net Pay</th>
+						<th class="px-4 py-3 font-medium w-32"></th>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.employees as emp}
+						<tr class="border-t border-gray-100 dark:border-gray-700">
+							<td class="px-4 py-3 font-medium text-gray-900 dark:text-white">
+								{fullName(emp)}
+							</td>
+							<td class="px-4 py-3 text-gray-500 dark:text-gray-400">
+								{[emp.position, emp.department].filter(Boolean).join(' · ') || '—'}
+							</td>
+							<td class="px-4 py-3 text-gray-900 dark:text-white">
+								{#if emp.salary}
+									{formatCurrency(emp.salary.grossSalary, emp.salary.currency)}
+								{:else}
+									<span class="text-gray-400 dark:text-gray-500 italic">No salary</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3">
+								{#if emp.payslip}
+									<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusBadgeClass(emp.payslip.status)}">
+										{emp.payslip.status.charAt(0).toUpperCase() + emp.payslip.status.slice(1)}
+									</span>
+								{:else}
+									<span class="rounded-full px-2 py-0.5 text-xs font-medium bg-gray-100 text-gray-400 dark:bg-gray-700 dark:text-gray-500">
+										Not generated
+									</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-right font-medium text-gray-900 dark:text-white">
+								{#if emp.payslip}
+									{formatCurrency(emp.payslip.netPay, emp.payslip.currency)}
+								{:else}
+									<span class="text-gray-400 dark:text-gray-500">—</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3">
+								<div class="flex justify-end gap-2">
+									{#if emp.payslip}
+										<a
+											href="/companies/{data.company.id}/hr/payroll/{emp.payslip.id}"
+											class="rounded px-2 py-1 text-xs font-medium bg-gray-100 text-gray-700 hover:bg-gray-200 dark:bg-gray-700 dark:text-gray-300 dark:hover:bg-gray-600"
+										>
+											View
+										</a>
+										{#if emp.payslip.status === 'draft'}
+											<form method="POST" action="?/delete" use:enhance>
+												<input type="hidden" name="payslipId" value={emp.payslip.id} />
+												<button
+													type="submit"
+													onclick={(e) => { if (!confirm('Delete this draft payslip?')) e.preventDefault(); }}
+													class="rounded px-2 py-1 text-xs font-medium bg-red-100 text-red-600 hover:bg-red-200 dark:bg-red-900/40 dark:text-red-400 dark:hover:bg-red-900/60"
+												>
+													Delete
+												</button>
+											</form>
+										{/if}
+									{/if}
+								</div>
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/+page.server.ts b/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/+page.server.ts
new file mode 100644
index 0000000..b8bcc0e
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/+page.server.ts
@@ -0,0 +1,280 @@
+import { error, fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	payslips,
+	payslipLineItems,
+	employees,
+	companies
+} from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { eq, and, asc } from 'drizzle-orm';
+
+export const load: PageServerLoad = async ({ locals, params, parent }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+	await parent();
+
+	const [payslip] = await db
+		.select()
+		.from(payslips)
+		.where(
+			and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId))
+		)
+		.limit(1);
+
+	if (!payslip) error(404, 'Payslip not found');
+
+	const [employee] = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			displayName: employees.displayName,
+			position: employees.position,
+			department: employees.department,
+			employeeCode: employees.employeeCode,
+			nationalId: employees.nationalId,
+			bankName: employees.bankName,
+			bankAccount: employees.bankAccount
+		})
+		.from(employees)
+		.where(eq(employees.id, payslip.employeeId))
+		.limit(1);
+
+	if (!employee) error(404, 'Employee not found');
+
+	const [company] = await db
+		.select({ id: companies.id, name: companies.name, currency: companies.currency })
+		.from(companies)
+		.where(eq(companies.id, params.companyId))
+		.limit(1);
+
+	if (!company) error(404, 'Company not found');
+
+	const lineItems = await db
+		.select()
+		.from(payslipLineItems)
+		.where(eq(payslipLineItems.payslipId, params.payslipId))
+		.orderBy(asc(payslipLineItems.type));
+
+	return { payslip, employee, company, lineItems };
+};
+
+export const actions: Actions = {
+	updatePayslip: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status, grossSalary: payslips.grossSalary })
+			.from(payslips)
+			.where(and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'draft') return fail(400, { error: 'Only draft payslips can be edited' });
+
+		const formData = await request.formData();
+		const overtime = parseFloat(formData.get('overtime')?.toString() ?? '0') || 0;
+		const bonus = parseFloat(formData.get('bonus')?.toString() ?? '0') || 0;
+		const otherEarnings = parseFloat(formData.get('otherEarnings')?.toString() ?? '0') || 0;
+		const otherDeductions = parseFloat(formData.get('otherDeductions')?.toString() ?? '0') || 0;
+		const ssoEmployee = parseFloat(formData.get('ssoEmployee')?.toString() ?? '0') || 0;
+		const incomeTax = parseFloat(formData.get('incomeTax')?.toString() ?? '0') || 0;
+
+		const grossSalary = parseFloat(existing.grossSalary);
+		const netPay = parseFloat(
+			(grossSalary + overtime + bonus + otherEarnings - ssoEmployee - incomeTax - otherDeductions).toFixed(2)
+		);
+
+		await db
+			.update(payslips)
+			.set({
+				overtime: overtime.toFixed(2),
+				bonus: bonus.toFixed(2),
+				otherEarnings: otherEarnings.toFixed(2),
+				otherDeductions: otherDeductions.toFixed(2),
+				ssoEmployee: ssoEmployee.toFixed(2),
+				incomeTax: incomeTax.toFixed(2),
+				netPay: netPay.toFixed(2),
+				updatedAt: new Date()
+			})
+			.where(eq(payslips.id, params.payslipId));
+
+		return { success: true, action: 'updatePayslip' };
+	},
+
+	addLineItem: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status })
+			.from(payslips)
+			.where(and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'draft') return fail(400, { error: 'Only draft payslips can be edited' });
+
+		const formData = await request.formData();
+		const type = formData.get('type')?.toString();
+		const label = formData.get('label')?.toString().trim();
+		const amountRaw = formData.get('amount')?.toString();
+
+		if (!type || (type !== 'earning' && type !== 'deduction')) {
+			return fail(400, { error: 'Invalid line item type' });
+		}
+		if (!label) return fail(400, { error: 'Label is required' });
+		const amount = parseFloat(amountRaw ?? '');
+		if (isNaN(amount) || amount < 0) return fail(400, { error: 'Valid amount is required' });
+
+		await db.insert(payslipLineItems).values({
+			payslipId: params.payslipId,
+			type: type as 'earning' | 'deduction',
+			label,
+			amount: amount.toFixed(2),
+			isStatutory: false
+		});
+
+		return { success: true, action: 'addLineItem' };
+	},
+
+	updateLineItem: async ({ request, locals, params }) => {
+		await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status })
+			.from(payslips)
+			.where(and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'draft') return fail(400, { error: 'Only draft payslips can be edited' });
+
+		const formData = await request.formData();
+		const lineItemId = formData.get('lineItemId')?.toString();
+		const label = formData.get('label')?.toString().trim();
+		const amountRaw = formData.get('amount')?.toString();
+
+		if (!lineItemId) return fail(400, { error: 'Missing line item ID' });
+		const amount = parseFloat(amountRaw ?? '');
+		if (isNaN(amount) || amount < 0) return fail(400, { error: 'Valid amount is required' });
+
+		const updates: Partial<{ label: string; amount: string }> = {
+			amount: amount.toFixed(2)
+		};
+		if (label) updates.label = label;
+
+		await db
+			.update(payslipLineItems)
+			.set(updates)
+			.where(
+				and(
+					eq(payslipLineItems.id, lineItemId),
+					eq(payslipLineItems.payslipId, params.payslipId)
+				)
+			);
+
+		return { success: true, action: 'updateLineItem' };
+	},
+
+	removeLineItem: async ({ request, locals, params }) => {
+		await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status })
+			.from(payslips)
+			.where(and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'draft') return fail(400, { error: 'Only draft payslips can be edited' });
+
+		const formData = await request.formData();
+		const lineItemId = formData.get('lineItemId')?.toString();
+
+		if (!lineItemId) return fail(400, { error: 'Missing line item ID' });
+
+		// Prevent removing statutory items
+		const [item] = await db
+			.select({ isStatutory: payslipLineItems.isStatutory })
+			.from(payslipLineItems)
+			.where(
+				and(
+					eq(payslipLineItems.id, lineItemId),
+					eq(payslipLineItems.payslipId, params.payslipId)
+				)
+			)
+			.limit(1);
+
+		if (!item) return fail(404, { error: 'Line item not found' });
+		if (item.isStatutory) return fail(400, { error: 'Statutory line items cannot be removed' });
+
+		await db
+			.delete(payslipLineItems)
+			.where(
+				and(
+					eq(payslipLineItems.id, lineItemId),
+					eq(payslipLineItems.payslipId, params.payslipId)
+				)
+			);
+
+		return { success: true, action: 'removeLineItem' };
+	},
+
+	finalize: async ({ locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status, employeeId: payslips.employeeId })
+			.from(payslips)
+			.where(and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'draft') return fail(400, { error: 'Only draft payslips can be finalized' });
+
+		await db
+			.update(payslips)
+			.set({ status: 'finalized', finalizedAt: new Date(), updatedAt: new Date() })
+			.where(eq(payslips.id, params.payslipId));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'payslip_finalized',
+			`Payslip finalized`,
+			{ payslipId: params.payslipId, employeeId: existing.employeeId }
+		);
+
+		return { success: true, action: 'finalize' };
+	},
+
+	markPaid: async ({ locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+		const [existing] = await db
+			.select({ id: payslips.id, status: payslips.status, employeeId: payslips.employeeId })
+			.from(payslips)
+			.where(and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId)))
+			.limit(1);
+
+		if (!existing) return fail(404, { error: 'Payslip not found' });
+		if (existing.status !== 'finalized') return fail(400, { error: 'Only finalized payslips can be marked as paid' });
+
+		await db
+			.update(payslips)
+			.set({ status: 'paid', paidAt: new Date(), updatedAt: new Date() })
+			.where(eq(payslips.id, params.payslipId));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'payslip_paid',
+			`Payslip marked as paid`,
+			{ payslipId: params.payslipId, employeeId: existing.employeeId }
+		);
+
+		return { success: true, action: 'markPaid' };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/+page.svelte b/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/+page.svelte
new file mode 100644
index 0000000..341d1b7
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/+page.svelte
@@ -0,0 +1,458 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form }: { data: PageData; form: ActionData } = $props();
+
+	const MONTHS = [
+		'January', 'February', 'March', 'April', 'May', 'June',
+		'July', 'August', 'September', 'October', 'November', 'December'
+	];
+
+	const payslip = $derived(data.payslip);
+	const employee = $derived(data.employee);
+	const company = $derived(data.company);
+	const isDraft = $derived(payslip.status === 'draft');
+	const isFinalized = $derived(payslip.status === 'finalized');
+
+	const fullName = $derived(
+		employee.displayName ?? `${employee.firstName} ${employee.lastName}`
+	);
+
+	const periodLabel = $derived(
+		`${MONTHS[Number(payslip.periodMonth) - 1]} ${payslip.periodYear}`
+	);
+
+	const earningLineItems = $derived(
+		data.lineItems.filter((li) => li.type === 'earning' && !li.isStatutory)
+	);
+	const deductionLineItems = $derived(
+		data.lineItems.filter((li) => li.type === 'deduction' && !li.isStatutory)
+	);
+
+	const grossSalary = $derived(parseFloat(payslip.grossSalary));
+	const overtime = $derived(parseFloat(payslip.overtime));
+	const bonus = $derived(parseFloat(payslip.bonus));
+	const otherEarnings = $derived(parseFloat(payslip.otherEarnings));
+	const ssoEmployee = $derived(parseFloat(payslip.ssoEmployee));
+	const incomeTax = $derived(parseFloat(payslip.incomeTax));
+	const otherDeductions = $derived(parseFloat(payslip.otherDeductions));
+	const netPay = $derived(parseFloat(payslip.netPay));
+
+	function statusBadgeClass(status: string) {
+		if (status === 'paid') return 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300';
+		if (status === 'finalized') return 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300';
+		return 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300';
+	}
+
+	let showAddLineItem = $state(false);
+	let addLineType: 'earning' | 'deduction' = $state('earning');
+</script>
+
+<svelte:head>
+	<title>Payslip – {fullName} {periodLabel} - {company.name}</title>
+</svelte:head>
+
+<!-- Feedback banners -->
+{#if form?.success}
+	<div class="mb-4 rounded-md bg-green-50 p-3 text-sm text-green-700 dark:bg-green-900/30 dark:text-green-300">
+		{#if form.action === 'finalize'}Payslip finalized successfully.{/if}
+		{#if form.action === 'markPaid'}Payslip marked as paid.{/if}
+		{#if form.action === 'updatePayslip'}Payslip amounts saved.{/if}
+		{#if form.action === 'addLineItem'}Line item added.{/if}
+		{#if form.action === 'updateLineItem'}Line item updated.{/if}
+		{#if form.action === 'removeLineItem'}Line item removed.{/if}
+	</div>
+{/if}
+{#if form?.error}
+	<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+		{form.error}
+	</div>
+{/if}
+
+<!-- Header -->
+<div class="mb-6 flex items-start justify-between gap-4">
+	<div>
+		<div class="mb-1 flex items-center gap-3">
+			<a
+				href="/companies/{company.id}/hr/payroll?year={payslip.periodYear}&month={payslip.periodMonth}"
+				class="text-sm text-blue-600 hover:underline dark:text-blue-400"
+			>
+				&larr; Payroll
+			</a>
+		</div>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">
+			{fullName} — {periodLabel}
+		</h2>
+		{#if employee.position || employee.department}
+			<p class="mt-0.5 text-sm text-gray-500 dark:text-gray-400">
+				{[employee.position, employee.department].filter(Boolean).join(' · ')}
+			</p>
+		{/if}
+	</div>
+	<div class="flex shrink-0 items-center gap-2">
+		<span class="rounded-full px-3 py-1 text-xs font-medium {statusBadgeClass(payslip.status)}">
+			{payslip.status.charAt(0).toUpperCase() + payslip.status.slice(1)}
+		</span>
+		<a
+			href="/companies/{company.id}/hr/payroll/{payslip.id}/pdf"
+			target="_blank"
+			class="rounded-md border border-gray-300 px-3 py-1.5 text-sm text-gray-700 hover:bg-gray-100 dark:border-gray-600 dark:text-gray-300 dark:hover:bg-gray-700"
+		>
+			Download PDF
+		</a>
+		{#if isDraft}
+			<form method="POST" action="?/finalize" use:enhance>
+				<button
+					type="submit"
+					onclick={(e) => { if (!confirm('Finalize this payslip? It will become read-only.')) e.preventDefault(); }}
+					class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Finalize
+				</button>
+			</form>
+		{/if}
+		{#if isFinalized}
+			<form method="POST" action="?/markPaid" use:enhance>
+				<button
+					type="submit"
+					onclick={(e) => { if (!confirm('Mark this payslip as paid?')) e.preventDefault(); }}
+					class="rounded-md bg-green-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-green-700"
+				>
+					Mark Paid
+				</button>
+			</form>
+		{/if}
+	</div>
+</div>
+
+<!-- Main payslip card -->
+<div class="rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+
+	<!-- Earnings & Deductions edit form (draft only) -->
+	{#if isDraft}
+		<form method="POST" action="?/updatePayslip" use:enhance class="border-b border-gray-100 p-6 dark:border-gray-700">
+			<div class="grid gap-6 lg:grid-cols-2">
+
+				<!-- Earnings -->
+				<div>
+					<h3 class="mb-4 font-semibold text-gray-900 dark:text-white">Earnings</h3>
+					<div class="space-y-3">
+						<div class="flex items-center justify-between rounded-md bg-gray-50 px-3 py-2.5 dark:bg-gray-700/50">
+							<span class="text-sm text-gray-600 dark:text-gray-400">Base Salary (read-only)</span>
+							<span class="text-sm font-medium text-gray-900 dark:text-white">
+								{formatCurrency(grossSalary, company.currency)}
+							</span>
+						</div>
+
+						<div>
+							<label for="overtime" class="mb-1 block text-sm text-gray-600 dark:text-gray-400">Overtime</label>
+							<input
+								type="number"
+								id="overtime"
+								name="overtime"
+								min="0"
+								step="0.01"
+								value={overtime}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+						<div>
+							<label for="bonus" class="mb-1 block text-sm text-gray-600 dark:text-gray-400">Bonus</label>
+							<input
+								type="number"
+								id="bonus"
+								name="bonus"
+								min="0"
+								step="0.01"
+								value={bonus}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+						<div>
+							<label for="otherEarnings" class="mb-1 block text-sm text-gray-600 dark:text-gray-400">Other Earnings</label>
+							<input
+								type="number"
+								id="otherEarnings"
+								name="otherEarnings"
+								min="0"
+								step="0.01"
+								value={otherEarnings}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+					</div>
+				</div>
+
+				<!-- Deductions -->
+				<div>
+					<h3 class="mb-4 font-semibold text-gray-900 dark:text-white">Deductions</h3>
+					<div class="space-y-3">
+						<div>
+							<label for="ssoEmployee" class="mb-1 block text-sm text-gray-600 dark:text-gray-400">
+								Social Security (Employee)
+							</label>
+							<input
+								type="number"
+								id="ssoEmployee"
+								name="ssoEmployee"
+								min="0"
+								step="0.01"
+								value={ssoEmployee}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+						<div>
+							<label for="incomeTax" class="mb-1 block text-sm text-gray-600 dark:text-gray-400">
+								Income Tax (WHT)
+							</label>
+							<input
+								type="number"
+								id="incomeTax"
+								name="incomeTax"
+								min="0"
+								step="0.01"
+								value={incomeTax}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+						<div>
+							<label for="otherDeductions" class="mb-1 block text-sm text-gray-600 dark:text-gray-400">
+								Other Deductions
+							</label>
+							<input
+								type="number"
+								id="otherDeductions"
+								name="otherDeductions"
+								min="0"
+								step="0.01"
+								value={otherDeductions}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+					</div>
+				</div>
+			</div>
+
+			<div class="mt-4 flex justify-end">
+				<button
+					type="submit"
+					class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Save Changes
+				</button>
+			</div>
+		</form>
+	{:else}
+		<!-- Read-only view for finalized/paid -->
+		<div class="border-b border-gray-100 p-6 dark:border-gray-700">
+			<div class="grid gap-6 lg:grid-cols-2">
+				<div>
+					<h3 class="mb-4 font-semibold text-gray-900 dark:text-white">Earnings</h3>
+					<div class="space-y-2 text-sm">
+						<div class="flex justify-between">
+							<span class="text-gray-500 dark:text-gray-400">Base Salary</span>
+							<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(grossSalary, company.currency)}</span>
+						</div>
+						{#if overtime > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Overtime</span>
+								<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(overtime, company.currency)}</span>
+							</div>
+						{/if}
+						{#if bonus > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Bonus</span>
+								<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(bonus, company.currency)}</span>
+							</div>
+						{/if}
+						{#if otherEarnings > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Other Earnings</span>
+								<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(otherEarnings, company.currency)}</span>
+							</div>
+						{/if}
+						{#each earningLineItems as li}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">{li.label}</span>
+								<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(li.amount, company.currency)}</span>
+							</div>
+						{/each}
+					</div>
+				</div>
+				<div>
+					<h3 class="mb-4 font-semibold text-gray-900 dark:text-white">Deductions</h3>
+					<div class="space-y-2 text-sm">
+						<div class="flex justify-between">
+							<span class="text-gray-500 dark:text-gray-400">Social Security (Employee)</span>
+							<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(ssoEmployee, company.currency)}</span>
+						</div>
+						<div class="flex justify-between">
+							<span class="text-gray-500 dark:text-gray-400">Income Tax (WHT)</span>
+							<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(incomeTax, company.currency)}</span>
+						</div>
+						{#if otherDeductions > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Other Deductions</span>
+								<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(otherDeductions, company.currency)}</span>
+							</div>
+						{/if}
+						{#each deductionLineItems as li}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">{li.label}</span>
+								<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(li.amount, company.currency)}</span>
+							</div>
+						{/each}
+					</div>
+				</div>
+			</div>
+		</div>
+	{/if}
+
+	<!-- Custom line items section -->
+	{#if isDraft || earningLineItems.length > 0 || deductionLineItems.length > 0}
+		<div class="border-b border-gray-100 p-6 dark:border-gray-700">
+			<div class="mb-3 flex items-center justify-between">
+				<h3 class="font-semibold text-gray-900 dark:text-white">Custom Line Items</h3>
+				{#if isDraft}
+					<button
+						type="button"
+						onclick={() => (showAddLineItem = !showAddLineItem)}
+						class="rounded-md border border-gray-300 px-3 py-1.5 text-sm text-gray-700 hover:bg-gray-100 dark:border-gray-600 dark:text-gray-300 dark:hover:bg-gray-700"
+					>
+						{showAddLineItem ? 'Cancel' : 'Add Line Item'}
+					</button>
+				{/if}
+			</div>
+
+			{#if showAddLineItem && isDraft}
+				<form method="POST" action="?/addLineItem" use:enhance={() => {
+					return ({ result, update }) => {
+						if (result.type === 'success') showAddLineItem = false;
+						update();
+					};
+				}} class="mb-4 rounded-md border border-gray-200 bg-gray-50 p-4 dark:border-gray-700 dark:bg-gray-700/40">
+					<div class="grid gap-3 sm:grid-cols-3">
+						<div>
+							<label for="add-type" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Type</label>
+							<select
+								id="add-type"
+								name="type"
+								bind:value={addLineType}
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							>
+								<option value="earning">Earning</option>
+								<option value="deduction">Deduction</option>
+							</select>
+						</div>
+						<div>
+							<label for="add-label" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Label</label>
+							<input
+								type="text"
+								id="add-label"
+								name="label"
+								required
+								placeholder="e.g. Transport Allowance"
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+						<div>
+							<label for="add-amount" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Amount</label>
+							<input
+								type="number"
+								id="add-amount"
+								name="amount"
+								required
+								min="0"
+								step="0.01"
+								placeholder="0.00"
+								class="w-full rounded-md border border-gray-300 bg-white px-3 py-2 text-sm text-gray-900 focus:border-blue-500 focus:ring-1 focus:ring-blue-500 focus:outline-none dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+							/>
+						</div>
+					</div>
+					<div class="mt-3 flex justify-end">
+						<button
+							type="submit"
+							class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+						>
+							Add
+						</button>
+					</div>
+				</form>
+			{/if}
+
+			{#if earningLineItems.length === 0 && deductionLineItems.length === 0}
+				<p class="text-sm text-gray-400 dark:text-gray-500 italic">No custom line items.</p>
+			{:else}
+				<div class="space-y-1">
+					{#each [...earningLineItems, ...deductionLineItems] as li}
+						<div class="flex items-center justify-between gap-2 rounded-md px-3 py-2 hover:bg-gray-50 dark:hover:bg-gray-700/40">
+							<div class="flex items-center gap-2 text-sm">
+								<span class="rounded px-1.5 py-0.5 text-xs font-medium {li.type === 'earning' ? 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300' : 'bg-red-100 text-red-600 dark:bg-red-900/40 dark:text-red-400'}">
+									{li.type === 'earning' ? 'Earning' : 'Deduction'}
+								</span>
+								<span class="text-gray-700 dark:text-gray-300">{li.label}</span>
+							</div>
+							<div class="flex items-center gap-3">
+								<span class="text-sm font-medium text-gray-900 dark:text-white">
+									{formatCurrency(li.amount, company.currency)}
+								</span>
+								{#if isDraft}
+									<form method="POST" action="?/removeLineItem" use:enhance>
+										<input type="hidden" name="lineItemId" value={li.id} />
+										<button
+											type="submit"
+											class="text-xs text-red-500 hover:text-red-700 dark:text-red-400 dark:hover:text-red-300"
+											aria-label="Remove line item"
+										>
+											Remove
+										</button>
+									</form>
+								{/if}
+							</div>
+						</div>
+					{/each}
+				</div>
+			{/if}
+		</div>
+	{/if}
+
+	<!-- Net Pay summary -->
+	<div class="p-6">
+		<div class="rounded-lg border-2 border-gray-300 bg-gray-50 px-6 py-4 dark:border-gray-600 dark:bg-gray-700/50">
+			<div class="flex items-center justify-between">
+				<span class="text-base font-semibold text-gray-700 dark:text-gray-300">NET PAY</span>
+				<span class="text-2xl font-bold text-gray-900 dark:text-white">
+					{formatCurrency(netPay, company.currency)}
+				</span>
+			</div>
+			<div class="mt-2 grid grid-cols-2 gap-4 text-xs text-gray-500 dark:text-gray-400 sm:grid-cols-4">
+				<div>
+					<span class="block">Gross Salary</span>
+					<span class="font-medium text-gray-700 dark:text-gray-300">{formatCurrency(grossSalary, company.currency)}</span>
+				</div>
+				<div>
+					<span class="block">SSO (Employer)</span>
+					<span class="font-medium text-gray-700 dark:text-gray-300">{formatCurrency(payslip.ssoEmployer, company.currency)}</span>
+				</div>
+				{#if payslip.finalizedAt}
+					<div>
+						<span class="block">Finalized</span>
+						<span class="font-medium text-gray-700 dark:text-gray-300">
+							{new Date(payslip.finalizedAt).toLocaleDateString()}
+						</span>
+					</div>
+				{/if}
+				{#if payslip.paidAt}
+					<div>
+						<span class="block">Paid</span>
+						<span class="font-medium text-gray-700 dark:text-gray-300">
+							{new Date(payslip.paidAt).toLocaleDateString()}
+						</span>
+					</div>
+				{/if}
+			</div>
+		</div>
+	</div>
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/pdf/+server.ts b/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/pdf/+server.ts
new file mode 100644
index 0000000..5334936
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/hr/payroll/[payslipId]/pdf/+server.ts
@@ -0,0 +1,128 @@
+import { error } from '@sveltejs/kit';
+import type { RequestHandler } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	payslips,
+	payslipLineItems,
+	employees,
+	companies
+} from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { generatePayslipPDF } from '$lib/server/payroll/pdf.js';
+import { eq, and, asc } from 'drizzle-orm';
+
+export const GET: RequestHandler = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['hr', 'admin']);
+
+	const [payslip] = await db
+		.select()
+		.from(payslips)
+		.where(
+			and(eq(payslips.id, params.payslipId), eq(payslips.companyId, params.companyId))
+		)
+		.limit(1);
+
+	if (!payslip) error(404, 'Payslip not found');
+
+	const [employee] = await db
+		.select({
+			id: employees.id,
+			firstName: employees.firstName,
+			lastName: employees.lastName,
+			employeeCode: employees.employeeCode,
+			position: employees.position,
+			department: employees.department,
+			nationalId: employees.nationalId,
+			bankName: employees.bankName,
+			bankAccount: employees.bankAccount
+		})
+		.from(employees)
+		.where(eq(employees.id, payslip.employeeId))
+		.limit(1);
+
+	if (!employee) error(404, 'Employee not found');
+
+	const [company] = await db
+		.select({ name: companies.name, currency: companies.currency })
+		.from(companies)
+		.where(eq(companies.id, params.companyId))
+		.limit(1);
+
+	if (!company) error(404, 'Company not found');
+
+	const lineItems = await db
+		.select()
+		.from(payslipLineItems)
+		.where(eq(payslipLineItems.payslipId, params.payslipId))
+		.orderBy(asc(payslipLineItems.type));
+
+	const grossSalary = parseFloat(payslip.grossSalary);
+	const overtime = parseFloat(payslip.overtime);
+	const bonus = parseFloat(payslip.bonus);
+	const otherEarnings = parseFloat(payslip.otherEarnings);
+	const ssoEmployee = parseFloat(payslip.ssoEmployee);
+	const incomeTax = parseFloat(payslip.incomeTax);
+	const otherDeductions = parseFloat(payslip.otherDeductions);
+	const netPay = parseFloat(payslip.netPay);
+
+	// Build earnings list
+	const earnings: { label: string; amount: number }[] = [
+		{ label: 'Base Salary', amount: grossSalary }
+	];
+	if (overtime > 0) earnings.push({ label: 'Overtime', amount: overtime });
+	if (bonus > 0) earnings.push({ label: 'Bonus', amount: bonus });
+	if (otherEarnings > 0) earnings.push({ label: 'Other Earnings', amount: otherEarnings });
+
+	// Non-statutory earning line items
+	for (const li of lineItems.filter((l) => l.type === 'earning' && !l.isStatutory)) {
+		earnings.push({ label: li.label, amount: parseFloat(li.amount) });
+	}
+
+	// Build deductions list
+	const deductions: { label: string; amount: number }[] = [
+		{ label: 'Social Security (Employee)', amount: ssoEmployee },
+		{ label: 'Income Tax (WHT)', amount: incomeTax }
+	];
+	if (otherDeductions > 0) deductions.push({ label: 'Other Deductions', amount: otherDeductions });
+
+	// Non-statutory deduction line items
+	for (const li of lineItems.filter((l) => l.type === 'deduction' && !l.isStatutory)) {
+		deductions.push({ label: li.label, amount: parseFloat(li.amount) });
+	}
+
+	const grossTotal = earnings.reduce((sum, e) => sum + e.amount, 0);
+	const deductionTotal = deductions.reduce((sum, d) => sum + d.amount, 0);
+
+	const year = Number(payslip.periodYear);
+	const month = Number(payslip.periodMonth);
+
+	const pdfBytes = await generatePayslipPDF({
+		company: { name: company.name, currency: company.currency },
+		employee: {
+			firstName: employee.firstName,
+			lastName: employee.lastName,
+			employeeCode: employee.employeeCode,
+			position: employee.position,
+			department: employee.department,
+			nationalId: employee.nationalId,
+			bankName: employee.bankName,
+			bankAccount: employee.bankAccount
+		},
+		period: { year, month },
+		earnings,
+		deductions,
+		grossTotal,
+		deductionTotal,
+		netPay,
+		generatedAt: new Date()
+	});
+
+	const filename = `payslip-${employee.lastName}-${year}-${String(month).padStart(2, '0')}.pdf`;
+
+	return new Response(new Blob([pdfBytes as BlobPart], { type: 'application/pdf' }), {
+		headers: {
+			'Content-Type': 'application/pdf',
+			'Content-Disposition': `attachment; filename="${filename}"`
+		}
+	});
+};
diff --git a/src/routes/(app)/companies/[companyId]/integrations/+page.server.ts b/src/routes/(app)/companies/[companyId]/integrations/+page.server.ts
new file mode 100644
index 0000000..23a4d45
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/integrations/+page.server.ts
@@ -0,0 +1,233 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { externalAccounts, externalTransactions, expenses, projects } from '$lib/server/db/schema.js';
+import { eq, and, isNull, sql, desc } from 'drizzle-orm';
+import { requireCompanyRole } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import * as kasikorn from '$lib/server/integrations/kasikorn.js';
+import * as etherfi from '$lib/server/integrations/etherfi.js';
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRole(locals, params.companyId, 'admin');
+
+	// Fetch all external accounts for this company with tx counts
+	const accounts = await db
+		.select({
+			id: externalAccounts.id,
+			provider: externalAccounts.provider,
+			displayName: externalAccounts.displayName,
+			accountIdentifier: externalAccounts.accountIdentifier,
+			isActive: externalAccounts.isActive,
+			lastSyncedAt: externalAccounts.lastSyncedAt,
+			createdAt: externalAccounts.createdAt,
+			txCount: sql<number>`cast(count(${externalTransactions.id}) as int)`,
+			unmatchedCount: sql<number>`cast(sum(case when ${externalTransactions.matchedExpenseId} is null then 1 else 0 end) as int)`
+		})
+		.from(externalAccounts)
+		.leftJoin(externalTransactions, eq(externalTransactions.accountId, externalAccounts.id))
+		.where(eq(externalAccounts.companyId, params.companyId))
+		.groupBy(externalAccounts.id)
+		.orderBy(externalAccounts.createdAt);
+
+	// Fetch 50 most recent transactions with account name
+	const recentTransactions = await db
+		.select({
+			id: externalTransactions.id,
+			accountId: externalTransactions.accountId,
+			accountName: externalAccounts.displayName,
+			accountProvider: externalAccounts.provider,
+			occurredAt: externalTransactions.occurredAt,
+			amount: externalTransactions.amount,
+			currency: externalTransactions.currency,
+			direction: externalTransactions.direction,
+			description: externalTransactions.description,
+			counterparty: externalTransactions.counterparty,
+			matchedExpenseId: externalTransactions.matchedExpenseId
+		})
+		.from(externalTransactions)
+		.innerJoin(externalAccounts, eq(externalTransactions.accountId, externalAccounts.id))
+		.where(eq(externalTransactions.companyId, params.companyId))
+		.orderBy(desc(externalTransactions.occurredAt))
+		.limit(50);
+
+	// Fetch unresolved (pending) expenses for matching dropdown
+	const matchableExpenses = await db
+		.select({
+			id: expenses.id,
+			title: expenses.title,
+			amount: expenses.amount,
+			currency: expenses.currency,
+			expenseDate: expenses.expenseDate,
+			status: expenses.status
+		})
+		.from(expenses)
+		.innerJoin(projects, eq(expenses.projectId, projects.id))
+		.where(
+			and(
+				eq(projects.companyId, params.companyId),
+				eq(expenses.status, 'pending')
+			)
+		)
+		.orderBy(desc(expenses.createdAt))
+		.limit(200);
+
+	return {
+		accounts,
+		recentTransactions,
+		matchableExpenses
+	};
+};
+
+export const actions: Actions = {
+	addAccount: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
+		const formData = await request.formData();
+
+		const provider = formData.get('provider')?.toString() as 'kasikorn_kbiz' | 'etherfi' | 'manual' | undefined;
+		const displayName = formData.get('displayName')?.toString().trim();
+		const accountIdentifier = formData.get('accountIdentifier')?.toString().trim();
+		const credentialsJson = formData.get('credentialsJson')?.toString().trim() || null;
+
+		if (!provider) return fail(400, { error: 'Provider is required' });
+		if (!displayName) return fail(400, { error: 'Display name is required' });
+		if (!accountIdentifier) return fail(400, { error: 'Account identifier is required' });
+
+		const [account] = await db
+			.insert(externalAccounts)
+			.values({
+				companyId: params.companyId,
+				provider,
+				displayName,
+				accountIdentifier,
+				credentialsEncrypted: credentialsJson
+			})
+			.returning({ id: externalAccounts.id });
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'integration_connected',
+			`Connected ${provider} account "${displayName}" (${accountIdentifier})`,
+			{ accountId: account.id, provider, displayName }
+		);
+
+		return { success: true };
+	},
+
+	removeAccount: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
+		const formData = await request.formData();
+		const accountId = formData.get('accountId')?.toString();
+
+		if (!accountId) return fail(400, { error: 'Account ID is required' });
+
+		const [account] = await db
+			.select({ displayName: externalAccounts.displayName, provider: externalAccounts.provider })
+			.from(externalAccounts)
+			.where(and(eq(externalAccounts.id, accountId), eq(externalAccounts.companyId, params.companyId)))
+			.limit(1);
+
+		if (!account) return fail(404, { error: 'Account not found' });
+
+		await db
+			.delete(externalAccounts)
+			.where(and(eq(externalAccounts.id, accountId), eq(externalAccounts.companyId, params.companyId)));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'integration_disconnected',
+			`Removed ${account.provider} account "${account.displayName}"`,
+			{ accountId, provider: account.provider }
+		);
+
+		return { success: true };
+	},
+
+	syncNow: async ({ request, locals, params }) => {
+		await requireCompanyRole(locals, params.companyId, 'admin');
+		const formData = await request.formData();
+		const accountId = formData.get('accountId')?.toString();
+
+		if (!accountId) return fail(400, { error: 'Account ID is required' });
+
+		const [account] = await db
+			.select({
+				id: externalAccounts.id,
+				provider: externalAccounts.provider,
+				displayName: externalAccounts.displayName,
+				credentialsEncrypted: externalAccounts.credentialsEncrypted
+			})
+			.from(externalAccounts)
+			.where(and(eq(externalAccounts.id, accountId), eq(externalAccounts.companyId, params.companyId)))
+			.limit(1);
+
+		if (!account) return fail(404, { error: 'Account not found' });
+
+		const from = new Date(Date.now() - 30 * 24 * 60 * 60 * 1000); // 30 days back
+		const to = new Date();
+		const credentials = account.credentialsEncrypted
+			? JSON.parse(account.credentialsEncrypted)
+			: {};
+
+		try {
+			if (account.provider === 'kasikorn_kbiz') {
+				await kasikorn.fetchTransactions(credentials, from, to);
+			} else if (account.provider === 'etherfi') {
+				await etherfi.fetchTransactions(credentials, from, to);
+			}
+			// manual provider: no-op sync
+
+			await db
+				.update(externalAccounts)
+				.set({ lastSyncedAt: new Date(), updatedAt: new Date() })
+				.where(eq(externalAccounts.id, accountId));
+
+			return { success: true, message: 'Sync complete' };
+		} catch (err) {
+			const message = err instanceof Error ? err.message : String(err);
+			// Still update lastSyncedAt to record the attempt
+			await db
+				.update(externalAccounts)
+				.set({ lastSyncedAt: new Date(), updatedAt: new Date() })
+				.where(eq(externalAccounts.id, accountId));
+
+			return fail(500, { error: message });
+		}
+	},
+
+	matchExpense: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
+		const formData = await request.formData();
+		const txId = formData.get('txId')?.toString();
+		const expenseId = formData.get('expenseId')?.toString();
+
+		if (!txId) return fail(400, { error: 'Transaction ID is required' });
+		if (!expenseId) return fail(400, { error: 'Expense ID is required' });
+
+		// Verify tx belongs to this company
+		const [tx] = await db
+			.select({ id: externalTransactions.id, amount: externalTransactions.amount })
+			.from(externalTransactions)
+			.where(and(eq(externalTransactions.id, txId), eq(externalTransactions.companyId, params.companyId)))
+			.limit(1);
+
+		if (!tx) return fail(404, { error: 'Transaction not found' });
+
+		await db
+			.update(externalTransactions)
+			.set({ matchedExpenseId: expenseId })
+			.where(eq(externalTransactions.id, txId));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'transaction_matched',
+			`Matched external transaction to expense`,
+			{ txId, expenseId }
+		);
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/integrations/+page.svelte b/src/routes/(app)/companies/[companyId]/integrations/+page.svelte
new file mode 100644
index 0000000..530ebaa
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/integrations/+page.svelte
@@ -0,0 +1,359 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+
+	let showAddModal = $state(false);
+	let syncResults: Record<string, { error?: string; success?: boolean }> = $state({});
+
+	const providerLabels: Record<string, string> = {
+		kasikorn_kbiz: 'Kasikorn K-Biz',
+		etherfi: 'Ether.fi',
+		manual: 'Manual'
+	};
+
+	const providerColors: Record<string, string> = {
+		kasikorn_kbiz: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+		etherfi: 'bg-purple-100 text-purple-700 dark:bg-purple-900/40 dark:text-purple-300',
+		manual: 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-300'
+	};
+
+	function maskIdentifier(identifier: string): string {
+		if (identifier.length <= 4) return identifier;
+		return '****' + identifier.slice(-4);
+	}
+
+	function formatDate(date: Date | string | null): string {
+		if (!date) return '—';
+		return new Date(date).toLocaleString();
+	}
+
+	function formatAmount(amount: string, currency: string): string {
+		return new Intl.NumberFormat(undefined, { style: 'currency', currency }).format(Number(amount));
+	}
+</script>
+
+<svelte:head>
+	<title>Integrations - {data.company.name}</title>
+</svelte:head>
+
+<!-- System Admin / Experimental Banner -->
+<div class="mb-5 rounded-md border border-amber-300 bg-amber-50 dark:border-amber-600 dark:bg-amber-900/20 px-4 py-3 text-sm text-amber-800 dark:text-amber-200">
+	<strong>System Admin Only — Experimental.</strong> External integrations are stubs and do not yet fetch real data. Sync will return an error message from the provider stub.
+</div>
+
+{#if form?.error}
+	<div class="mb-4 rounded-md border border-red-200 bg-red-50 dark:border-red-700 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300">
+		{form.error}
+	</div>
+{/if}
+{#if form?.success && form?.message}
+	<div class="mb-4 rounded-md border border-green-200 bg-green-50 dark:border-green-800 dark:bg-green-900/30 px-4 py-3 text-sm text-green-700 dark:text-green-300">
+		{form.message}
+	</div>
+{/if}
+
+<!-- Header -->
+<div class="mb-5 flex items-center justify-between">
+	<h2 class="text-lg font-semibold text-gray-900 dark:text-white">
+		External Accounts
+		<span class="ml-2 text-sm font-normal text-gray-500 dark:text-gray-400">({data.accounts.length})</span>
+	</h2>
+	<button
+		type="button"
+		onclick={() => (showAddModal = true)}
+		class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+	>
+		Add External Account
+	</button>
+</div>
+
+<!-- Account Cards -->
+{#if data.accounts.length === 0}
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center">
+		<p class="text-gray-500 dark:text-gray-400">No external accounts configured.</p>
+		<button
+			type="button"
+			onclick={() => (showAddModal = true)}
+			class="mt-3 text-sm text-blue-600 dark:text-blue-400 hover:underline"
+		>
+			Add your first account
+		</button>
+	</div>
+{:else}
+	<div class="mb-8 grid gap-4 sm:grid-cols-2 lg:grid-cols-3">
+		{#each data.accounts as account}
+			<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-4">
+				<div class="mb-3 flex items-start justify-between gap-2">
+					<div>
+						<span class="inline-block rounded-full px-2 py-0.5 text-xs font-medium {providerColors[account.provider]}">
+							{providerLabels[account.provider] ?? account.provider}
+						</span>
+						<p class="mt-1 font-medium text-gray-900 dark:text-white">{account.displayName}</p>
+						<p class="text-xs text-gray-500 dark:text-gray-400 font-mono">{maskIdentifier(account.accountIdentifier)}</p>
+					</div>
+					<div class="text-right shrink-0">
+						<p class="text-sm font-semibold text-gray-900 dark:text-white">{account.txCount ?? 0} txs</p>
+						{#if (account.unmatchedCount ?? 0) > 0}
+							<p class="text-xs text-amber-600 dark:text-amber-400">{account.unmatchedCount} unmatched</p>
+						{/if}
+					</div>
+				</div>
+
+				<p class="mb-3 text-xs text-gray-400 dark:text-gray-500">
+					Last synced: {formatDate(account.lastSyncedAt)}
+				</p>
+
+				{#if syncResults[account.id]?.error}
+					<div class="mb-3 rounded bg-red-50 dark:bg-red-900/30 px-2 py-1.5 text-xs text-red-700 dark:text-red-300">
+						{syncResults[account.id].error}
+					</div>
+				{/if}
+				{#if syncResults[account.id]?.success}
+					<div class="mb-3 rounded bg-green-50 dark:bg-green-900/30 px-2 py-1.5 text-xs text-green-700 dark:text-green-300">
+						Sync complete
+					</div>
+				{/if}
+
+				<div class="flex gap-2">
+					<form
+						method="POST"
+						action="?/syncNow"
+						use:enhance={() => {
+							return async ({ result, update }) => {
+								if (result.type === 'failure') {
+									syncResults[account.id] = { error: (result.data as any)?.error ?? 'Sync failed' };
+								} else if (result.type === 'success') {
+									syncResults[account.id] = { success: true };
+								}
+								await update({ reset: false });
+							};
+						}}
+					>
+						<input type="hidden" name="accountId" value={account.id} />
+						<button
+							type="submit"
+							class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-2.5 py-1.5 text-xs font-medium text-gray-700 dark:text-gray-200 hover:bg-gray-50 dark:hover:bg-gray-600"
+						>
+							Sync Now
+						</button>
+					</form>
+
+					<form method="POST" action="?/removeAccount" use:enhance>
+						<input type="hidden" name="accountId" value={account.id} />
+						<button
+							type="submit"
+							onclick={(e) => {
+								if (!confirm(`Remove account "${account.displayName}"? This will delete all associated transactions.`)) {
+									e.preventDefault();
+								}
+							}}
+							class="rounded-md border border-red-200 dark:border-red-700 bg-white dark:bg-gray-700 px-2.5 py-1.5 text-xs font-medium text-red-600 dark:text-red-400 hover:bg-red-50 dark:hover:bg-red-900/30"
+						>
+							Remove
+						</button>
+					</form>
+				</div>
+			</div>
+		{/each}
+	</div>
+{/if}
+
+<!-- Recent Transactions Table -->
+<div class="mb-2 flex items-center justify-between">
+	<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Recent Transactions</h2>
+	<a
+		href="./integrations/transactions"
+		class="text-sm text-blue-600 dark:text-blue-400 hover:underline"
+	>
+		View all →
+	</a>
+</div>
+
+{#if data.recentTransactions.length === 0}
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center">
+		<p class="text-gray-500 dark:text-gray-400">No transactions yet. Sync an account or add transactions manually.</p>
+	</div>
+{:else}
+	<div class="overflow-hidden rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800">
+		<table class="w-full text-sm">
+			<thead>
+				<tr class="border-b border-gray-200 dark:border-gray-700 bg-gray-50 dark:bg-gray-900/50">
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Date</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Account</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Dir</th>
+					<th class="px-4 py-3 text-right font-medium text-gray-600 dark:text-gray-400">Amount</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Description</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Counterparty</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Matched</th>
+				</tr>
+			</thead>
+			<tbody>
+				{#each data.recentTransactions as tx}
+					<tr class="border-b border-gray-100 dark:border-gray-700 last:border-0 hover:bg-gray-50 dark:hover:bg-gray-700/40">
+						<td class="px-4 py-3 text-gray-500 dark:text-gray-400 whitespace-nowrap">
+							{new Date(tx.occurredAt).toLocaleDateString()}
+						</td>
+						<td class="px-4 py-3 text-gray-700 dark:text-gray-300">
+							<span class="text-xs">{tx.accountName}</span>
+						</td>
+						<td class="px-4 py-3">
+							<span class="rounded-full px-2 py-0.5 text-xs font-medium
+								{tx.direction === 'credit'
+									? 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300'
+									: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300'}">
+								{tx.direction}
+							</span>
+						</td>
+						<td class="px-4 py-3 text-right font-mono text-gray-900 dark:text-white whitespace-nowrap">
+							{formatAmount(tx.amount, tx.currency)}
+						</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-400 max-w-[160px] truncate">
+							{tx.description ?? '—'}
+						</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-400 max-w-[120px] truncate">
+							{tx.counterparty ?? '—'}
+						</td>
+						<td class="px-4 py-3">
+							{#if tx.matchedExpenseId}
+								<span class="text-xs text-green-600 dark:text-green-400">Matched</span>
+							{:else}
+								<form method="POST" action="?/matchExpense" use:enhance>
+									<input type="hidden" name="txId" value={tx.id} />
+									<select
+										name="expenseId"
+										onchange={(e) => {
+											if ((e.target as HTMLSelectElement).value) {
+												(e.target as HTMLSelectElement).closest('form')?.requestSubmit();
+											}
+										}}
+										class="rounded border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-1.5 py-1 text-xs text-gray-700 dark:text-gray-300"
+									>
+										<option value="">Match…</option>
+										{#each data.matchableExpenses as exp}
+											<option value={exp.id}>{exp.title} ({exp.currency} {exp.amount})</option>
+										{/each}
+									</select>
+								</form>
+							{/if}
+						</td>
+					</tr>
+				{/each}
+			</tbody>
+		</table>
+	</div>
+{/if}
+
+<!-- Add Account Modal -->
+{#if showAddModal}
+	<div
+		class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 p-4"
+		role="dialog"
+		aria-modal="true"
+		aria-label="Add External Account"
+	>
+		<div class="w-full max-w-md rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 shadow-xl">
+			<div class="mb-4 flex items-center justify-between">
+				<h3 class="font-semibold text-gray-900 dark:text-white">Add External Account</h3>
+				<button
+					type="button"
+					onclick={() => (showAddModal = false)}
+					class="rounded text-gray-400 hover:text-gray-600 dark:hover:text-gray-200 p-1"
+					aria-label="Close"
+				>
+					&#x2715;
+				</button>
+			</div>
+
+			<form
+				method="POST"
+				action="?/addAccount"
+				use:enhance={() => {
+					return async ({ result, update }) => {
+						await update();
+						if (result.type === 'success') showAddModal = false;
+					};
+				}}
+				class="space-y-4"
+			>
+				<div>
+					<label for="provider" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Provider
+					</label>
+					<select
+						id="provider"
+						name="provider"
+						required
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+					>
+						<option value="">Select provider…</option>
+						<option value="kasikorn_kbiz">Kasikorn K-Biz</option>
+						<option value="etherfi">Ether.fi</option>
+						<option value="manual">Manual</option>
+					</select>
+				</div>
+
+				<div>
+					<label for="displayName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Display Name
+					</label>
+					<input
+						type="text"
+						id="displayName"
+						name="displayName"
+						required
+						placeholder="e.g. Main KBank Account"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+					/>
+				</div>
+
+				<div>
+					<label for="accountIdentifier" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Account Identifier
+					</label>
+					<input
+						type="text"
+						id="accountIdentifier"
+						name="accountIdentifier"
+						required
+						placeholder="Account number or wallet address"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+					/>
+				</div>
+
+				<div>
+					<label for="credentialsJson" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Credentials (JSON)
+					</label>
+					<textarea
+						id="credentialsJson"
+						name="credentialsJson"
+						rows="4"
+						placeholder={'{\n  "clientId": "...",\n  "clientSecret": "..."\n}'}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm font-mono"
+					></textarea>
+					<p class="mt-1 text-xs text-amber-600 dark:text-amber-400">
+						Warning: credentials are stored as plaintext until encryption is implemented.
+					</p>
+				</div>
+
+				<div class="flex justify-end gap-3 pt-2">
+					<button
+						type="button"
+						onclick={() => (showAddModal = false)}
+						class="rounded-md border border-gray-300 dark:border-gray-600 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700"
+					>
+						Cancel
+					</button>
+					<button
+						type="submit"
+						class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+					>
+						Add Account
+					</button>
+				</div>
+			</form>
+		</div>
+	</div>
+{/if}
diff --git a/src/routes/(app)/companies/[companyId]/integrations/transactions/+page.server.ts b/src/routes/(app)/companies/[companyId]/integrations/transactions/+page.server.ts
new file mode 100644
index 0000000..a9ba80b
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/integrations/transactions/+page.server.ts
@@ -0,0 +1,149 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { externalAccounts, externalTransactions, expenses, projects } from '$lib/server/db/schema.js';
+import { eq, and, isNull, isNotNull, desc } from 'drizzle-orm';
+import { requireCompanyRole } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params, url }) => {
+	await requireCompanyRole(locals, params.companyId, 'admin');
+
+	const matched = url.searchParams.get('matched') ?? 'all'; // 'yes' | 'no' | 'all'
+
+	// Build filter condition
+	let matchFilter = undefined;
+	if (matched === 'yes') {
+		matchFilter = isNotNull(externalTransactions.matchedExpenseId);
+	} else if (matched === 'no') {
+		matchFilter = isNull(externalTransactions.matchedExpenseId);
+	}
+
+	const transactions = await db
+		.select({
+			id: externalTransactions.id,
+			accountId: externalTransactions.accountId,
+			accountName: externalAccounts.displayName,
+			accountProvider: externalAccounts.provider,
+			externalId: externalTransactions.externalId,
+			occurredAt: externalTransactions.occurredAt,
+			amount: externalTransactions.amount,
+			currency: externalTransactions.currency,
+			direction: externalTransactions.direction,
+			description: externalTransactions.description,
+			counterparty: externalTransactions.counterparty,
+			matchedExpenseId: externalTransactions.matchedExpenseId,
+			createdAt: externalTransactions.createdAt
+		})
+		.from(externalTransactions)
+		.innerJoin(externalAccounts, eq(externalTransactions.accountId, externalAccounts.id))
+		.where(
+			matchFilter
+				? and(eq(externalTransactions.companyId, params.companyId), matchFilter)
+				: eq(externalTransactions.companyId, params.companyId)
+		)
+		.orderBy(desc(externalTransactions.occurredAt));
+
+	// Fetch matched expense titles for display
+	const matchedExpenseIds = transactions
+		.map((tx) => tx.matchedExpenseId)
+		.filter((id): id is string => id !== null);
+
+	let matchedExpenseTitles: Record<string, string> = {};
+	if (matchedExpenseIds.length > 0) {
+		// Fetch all company expenses to build a title lookup for matched ones
+		const allExpenses = await db
+			.select({ id: expenses.id, title: expenses.title })
+			.from(expenses)
+			.innerJoin(projects, eq(expenses.projectId, projects.id))
+			.where(eq(projects.companyId, params.companyId));
+		for (const e of allExpenses) {
+			matchedExpenseTitles[e.id] = e.title;
+		}
+	}
+
+	// Pending expenses for matching dropdown (recent 200)
+	const matchableExpenses = await db
+		.select({
+			id: expenses.id,
+			title: expenses.title,
+			amount: expenses.amount,
+			currency: expenses.currency,
+			expenseDate: expenses.expenseDate
+		})
+		.from(expenses)
+		.innerJoin(projects, eq(expenses.projectId, projects.id))
+		.where(
+			and(
+				eq(projects.companyId, params.companyId),
+				eq(expenses.status, 'pending')
+			)
+		)
+		.orderBy(desc(expenses.createdAt))
+		.limit(200);
+
+	return {
+		transactions,
+		matchedExpenseTitles,
+		matchableExpenses,
+		matchedFilter: matched
+	};
+};
+
+export const actions: Actions = {
+	matchExpense: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
+		const formData = await request.formData();
+		const txId = formData.get('txId')?.toString();
+		const expenseId = formData.get('expenseId')?.toString();
+
+		if (!txId) return fail(400, { error: 'Transaction ID is required' });
+		if (!expenseId) return fail(400, { error: 'Expense ID is required' });
+
+		const [tx] = await db
+			.select({ id: externalTransactions.id })
+			.from(externalTransactions)
+			.where(and(eq(externalTransactions.id, txId), eq(externalTransactions.companyId, params.companyId)))
+			.limit(1);
+
+		if (!tx) return fail(404, { error: 'Transaction not found' });
+
+		await db
+			.update(externalTransactions)
+			.set({ matchedExpenseId: expenseId })
+			.where(eq(externalTransactions.id, txId));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'transaction_matched',
+			`Matched external transaction to expense`,
+			{ txId, expenseId }
+		);
+
+		return { success: true };
+	},
+
+	unmatch: async ({ request, locals, params }) => {
+		await requireCompanyRole(locals, params.companyId, 'admin');
+		const formData = await request.formData();
+		const txId = formData.get('txId')?.toString();
+
+		if (!txId) return fail(400, { error: 'Transaction ID is required' });
+
+		const [tx] = await db
+			.select({ id: externalTransactions.id })
+			.from(externalTransactions)
+			.where(and(eq(externalTransactions.id, txId), eq(externalTransactions.companyId, params.companyId)))
+			.limit(1);
+
+		if (!tx) return fail(404, { error: 'Transaction not found' });
+
+		await db
+			.update(externalTransactions)
+			.set({ matchedExpenseId: null })
+			.where(eq(externalTransactions.id, txId));
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/integrations/transactions/+page.svelte b/src/routes/(app)/companies/[companyId]/integrations/transactions/+page.svelte
new file mode 100644
index 0000000..6ab0349
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/integrations/transactions/+page.svelte
@@ -0,0 +1,160 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+
+	const providerLabels: Record<string, string> = {
+		kasikorn_kbiz: 'Kasikorn K-Biz',
+		etherfi: 'Ether.fi',
+		manual: 'Manual'
+	};
+
+	function formatAmount(amount: string, currency: string): string {
+		return new Intl.NumberFormat(undefined, { style: 'currency', currency }).format(Number(amount));
+	}
+
+	function formatDate(date: Date | string): string {
+		return new Date(date).toLocaleDateString();
+	}
+</script>
+
+<svelte:head>
+	<title>Transactions - {data.company.name}</title>
+</svelte:head>
+
+<!-- System Admin / Experimental Banner -->
+<div class="mb-5 rounded-md border border-amber-300 bg-amber-50 dark:border-amber-600 dark:bg-amber-900/20 px-4 py-3 text-sm text-amber-800 dark:text-amber-200">
+	<strong>System Admin Only — Experimental.</strong> External integrations are stubs. Transactions must be entered manually or imported.
+</div>
+
+{#if form?.error}
+	<div class="mb-4 rounded-md border border-red-200 bg-red-50 dark:border-red-700 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300">
+		{form.error}
+	</div>
+{/if}
+
+<!-- Header + filter -->
+<div class="mb-4 flex flex-wrap items-center justify-between gap-3">
+	<div class="flex items-center gap-2">
+		<a
+			href="../integrations"
+			class="text-sm text-blue-600 dark:text-blue-400 hover:underline"
+		>
+			← Back to Integrations
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">|</span>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">
+			All Transactions
+			<span class="ml-1 text-sm font-normal text-gray-500 dark:text-gray-400">({data.transactions.length})</span>
+		</h2>
+	</div>
+
+	<!-- Filter pills -->
+	<div class="flex gap-2">
+		{#each [['all', 'All'], ['no', 'Unmatched'], ['yes', 'Matched']] as [val, label]}
+			<a
+				href="?matched={val}"
+				class="rounded-full px-3 py-1 text-sm font-medium transition-colors
+					{data.matchedFilter === val
+						? 'bg-blue-600 text-white'
+						: 'bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-600'}"
+			>
+				{label}
+			</a>
+		{/each}
+	</div>
+</div>
+
+{#if data.transactions.length === 0}
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center">
+		<p class="text-gray-500 dark:text-gray-400">No transactions found for this filter.</p>
+	</div>
+{:else}
+	<div class="overflow-hidden rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800">
+		<table class="w-full text-sm">
+			<thead>
+				<tr class="border-b border-gray-200 dark:border-gray-700 bg-gray-50 dark:bg-gray-900/50">
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Date</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Account</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Dir</th>
+					<th class="px-4 py-3 text-right font-medium text-gray-600 dark:text-gray-400">Amount</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Description</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Counterparty</th>
+					<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Matched Expense</th>
+				</tr>
+			</thead>
+			<tbody>
+				{#each data.transactions as tx}
+					<tr class="border-b border-gray-100 dark:border-gray-700 last:border-0 hover:bg-gray-50 dark:hover:bg-gray-700/40">
+						<td class="px-4 py-3 text-gray-500 dark:text-gray-400 whitespace-nowrap">
+							{formatDate(tx.occurredAt)}
+						</td>
+						<td class="px-4 py-3">
+							<span class="text-gray-700 dark:text-gray-300">{tx.accountName}</span>
+							<br />
+							<span class="text-xs text-gray-400 dark:text-gray-500">
+								{providerLabels[tx.accountProvider] ?? tx.accountProvider}
+							</span>
+						</td>
+						<td class="px-4 py-3">
+							<span
+								class="rounded-full px-2 py-0.5 text-xs font-medium
+									{tx.direction === 'credit'
+										? 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300'
+										: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300'}"
+							>
+								{tx.direction}
+							</span>
+						</td>
+						<td class="px-4 py-3 text-right font-mono font-medium text-gray-900 dark:text-white whitespace-nowrap">
+							{formatAmount(tx.amount, tx.currency)}
+						</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-400 max-w-[180px] truncate" title={tx.description ?? ''}>
+							{tx.description ?? '—'}
+						</td>
+						<td class="px-4 py-3 text-gray-600 dark:text-gray-400 max-w-[140px] truncate" title={tx.counterparty ?? ''}>
+							{tx.counterparty ?? '—'}
+						</td>
+						<td class="px-4 py-3">
+							{#if tx.matchedExpenseId}
+								<div class="flex items-center gap-2">
+									<span class="truncate max-w-[140px] text-xs text-green-700 dark:text-green-300 font-medium" title={data.matchedExpenseTitles[tx.matchedExpenseId] ?? tx.matchedExpenseId}>
+										{data.matchedExpenseTitles[tx.matchedExpenseId] ?? 'Expense'}
+									</span>
+									<form method="POST" action="?/unmatch" use:enhance>
+										<input type="hidden" name="txId" value={tx.id} />
+										<button
+											type="submit"
+											class="text-xs text-gray-400 dark:text-gray-500 hover:text-red-600 dark:hover:text-red-400 whitespace-nowrap"
+										>
+											Unmatch
+										</button>
+									</form>
+								</div>
+							{:else}
+								<form method="POST" action="?/matchExpense" use:enhance>
+									<input type="hidden" name="txId" value={tx.id} />
+									<select
+										name="expenseId"
+										onchange={(e) => {
+											if ((e.target as HTMLSelectElement).value) {
+												(e.target as HTMLSelectElement).closest('form')?.requestSubmit();
+											}
+										}}
+										class="rounded border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-1.5 py-1 text-xs text-gray-700 dark:text-gray-300"
+									>
+										<option value="">Match…</option>
+										{#each data.matchableExpenses as exp}
+											<option value={exp.id}>{exp.title} ({exp.currency} {exp.amount})</option>
+										{/each}
+									</select>
+								</form>
+							{/if}
+						</td>
+					</tr>
+				{/each}
+			</tbody>
+		</table>
+	</div>
+{/if}
diff --git a/src/routes/(app)/companies/[companyId]/invoices/+page.server.ts b/src/routes/(app)/companies/[companyId]/invoices/+page.server.ts
new file mode 100644
index 0000000..cdda411
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/+page.server.ts
@@ -0,0 +1,118 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { invoices, parties } from '$lib/server/db/schema.js';
+import { eq, and, sql, gte, lte } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager', 'user']);
+
+	const directionFilter = url.searchParams.get('direction') || 'all';
+	const statusFilter = url.searchParams.get('status') || 'all';
+	const fromDate = url.searchParams.get('from') || '';
+	const toDate = url.searchParams.get('to') || '';
+
+	const conditions = [eq(invoices.companyId, params.companyId)];
+
+	if (directionFilter !== 'all') {
+		conditions.push(eq(invoices.direction, directionFilter as 'incoming' | 'outgoing'));
+	}
+	if (statusFilter !== 'all') {
+		conditions.push(
+			eq(invoices.status, statusFilter as 'draft' | 'sent' | 'paid' | 'overdue' | 'cancelled')
+		);
+	}
+	if (fromDate) {
+		conditions.push(gte(invoices.issueDate, fromDate));
+	}
+	if (toDate) {
+		conditions.push(lte(invoices.issueDate, toDate));
+	}
+
+	const invoiceList = await db
+		.select({
+			id: invoices.id,
+			invoiceNumber: invoices.invoiceNumber,
+			direction: invoices.direction,
+			status: invoices.status,
+			issueDate: invoices.issueDate,
+			dueDate: invoices.dueDate,
+			subtotal: invoices.subtotal,
+			vat: invoices.vat,
+			total: invoices.total,
+			currency: invoices.currency,
+			partyId: invoices.partyId,
+			partyName: parties.name
+		})
+		.from(invoices)
+		.innerJoin(parties, eq(invoices.partyId, parties.id))
+		.where(and(...conditions))
+		.orderBy(sql`${invoices.issueDate} desc`)
+		.limit(200);
+
+	return { invoices: invoiceList, directionFilter, statusFilter, fromDate, toDate };
+};
+
+export const actions: Actions = {
+	markSent: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+		const formData = await request.formData();
+		const invoiceId = formData.get('invoiceId')?.toString();
+		if (!invoiceId) return fail(400, { error: 'Missing invoice ID' });
+
+		const [inv] = await db
+			.select({ invoiceNumber: invoices.invoiceNumber, total: invoices.total, currency: invoices.currency })
+			.from(invoices)
+			.where(and(eq(invoices.id, invoiceId), eq(invoices.companyId, params.companyId)))
+			.limit(1);
+
+		if (!inv) return fail(404, { error: 'Invoice not found' });
+
+		await db
+			.update(invoices)
+			.set({ status: 'sent', updatedAt: new Date() })
+			.where(and(eq(invoices.id, invoiceId), eq(invoices.companyId, params.companyId)));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'invoice_sent',
+			`Marked invoice ${inv.invoiceNumber} as sent`,
+			{ invoiceId }
+		);
+
+		return { success: true };
+	},
+
+	markPaid: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+		const formData = await request.formData();
+		const invoiceId = formData.get('invoiceId')?.toString();
+		if (!invoiceId) return fail(400, { error: 'Missing invoice ID' });
+
+		const [inv] = await db
+			.select({ invoiceNumber: invoices.invoiceNumber, total: invoices.total, currency: invoices.currency })
+			.from(invoices)
+			.where(and(eq(invoices.id, invoiceId), eq(invoices.companyId, params.companyId)))
+			.limit(1);
+
+		if (!inv) return fail(404, { error: 'Invoice not found' });
+
+		await db
+			.update(invoices)
+			.set({ status: 'paid', updatedAt: new Date() })
+			.where(and(eq(invoices.id, invoiceId), eq(invoices.companyId, params.companyId)));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'invoice_paid',
+			`Marked invoice ${inv.invoiceNumber} as paid`,
+			{ invoiceId }
+		);
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/invoices/+page.svelte b/src/routes/(app)/companies/[companyId]/invoices/+page.svelte
new file mode 100644
index 0000000..9c70e66
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/+page.svelte
@@ -0,0 +1,161 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { goto } from '$app/navigation';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import { formatDate } from '$lib/utils/date.js';
+	import type { PageData } from './$types';
+
+	let { data } = $props();
+
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
+	);
+
+	const statusColors: Record<string, string> = {
+		draft: 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400',
+		sent: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+		paid: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+		overdue: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300',
+		cancelled: 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-500'
+	};
+</script>
+
+<svelte:head>
+	<title>Invoices - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<div class="mb-4 flex items-center justify-between">
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Invoices</h2>
+		{#if canManage}
+			<a
+				href="./invoices/new"
+				class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				New Invoice
+			</a>
+		{/if}
+	</div>
+
+	<!-- Filter bar -->
+	<div class="mb-4 flex flex-wrap gap-3 items-end">
+		<div class="flex gap-1">
+			{#each ['all', 'outgoing', 'incoming'] as d}
+				<a
+					href="?direction={d}&status={data.statusFilter}&from={data.fromDate}&to={data.toDate}"
+					class="rounded-full px-3 py-1 text-sm font-medium transition-colors
+						{data.directionFilter === d
+							? 'bg-blue-600 text-white'
+							: 'bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-600'}"
+				>
+					{d.charAt(0).toUpperCase() + d.slice(1)}
+				</a>
+			{/each}
+		</div>
+		<div class="flex gap-1">
+			{#each ['all', 'draft', 'sent', 'paid', 'overdue', 'cancelled'] as s}
+				<a
+					href="?direction={data.directionFilter}&status={s}&from={data.fromDate}&to={data.toDate}"
+					class="rounded-full px-3 py-1 text-sm font-medium transition-colors
+						{data.statusFilter === s
+							? 'bg-blue-600 text-white'
+							: 'bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-600'}"
+				>
+					{s.charAt(0).toUpperCase() + s.slice(1)}
+				</a>
+			{/each}
+		</div>
+		<form method="GET" class="flex gap-2 items-center">
+			<input type="hidden" name="direction" value={data.directionFilter} />
+			<input type="hidden" name="status" value={data.statusFilter} />
+			<input type="date" name="from" value={data.fromDate}
+				class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-2 py-1 text-sm text-gray-900 dark:text-white" />
+			<span class="text-gray-400 text-sm">to</span>
+			<input type="date" name="to" value={data.toDate}
+				class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-2 py-1 text-sm text-gray-900 dark:text-white" />
+			<button type="submit" class="rounded-md bg-gray-100 dark:bg-gray-700 px-3 py-1 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-200 dark:hover:bg-gray-600">
+				Filter
+			</button>
+		</form>
+	</div>
+
+	{#if data.invoices.length === 0}
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center">
+			<p class="text-gray-500 dark:text-gray-400">No invoices found.</p>
+		</div>
+	{:else}
+		<div class="overflow-hidden rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead>
+					<tr class="border-b border-gray-200 dark:border-gray-700 bg-gray-50 dark:bg-gray-900/50">
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Invoice #</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Party</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Direction</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Issue Date</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Due Date</th>
+						<th class="px-4 py-3 text-right font-medium text-gray-600 dark:text-gray-400">Total</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Status</th>
+						{#if canManage}
+							<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Actions</th>
+						{/if}
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.invoices as inv}
+						<tr class="border-b border-gray-100 dark:border-gray-700 hover:bg-gray-50 dark:hover:bg-gray-700/50">
+							<td class="px-4 py-3">
+								<button
+									class="font-medium text-blue-600 dark:text-blue-400 hover:underline text-left"
+									onclick={() => goto(`./invoices/${inv.id}`)}
+								>
+									{inv.invoiceNumber}
+								</button>
+							</td>
+							<td class="px-4 py-3 text-gray-900 dark:text-white">{inv.partyName}</td>
+							<td class="px-4 py-3">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium
+									{inv.direction === 'outgoing'
+										? 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300'
+										: 'bg-orange-100 text-orange-700 dark:bg-orange-900/40 dark:text-orange-300'}">
+									{inv.direction}
+								</span>
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">{formatDate(inv.issueDate)}</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">{inv.dueDate ? formatDate(inv.dueDate) : '—'}</td>
+							<td class="px-4 py-3 text-right font-medium text-gray-900 dark:text-white">{formatCurrency(inv.total, inv.currency)}</td>
+							<td class="px-4 py-3">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusColors[inv.status]}">
+									{inv.status}
+								</span>
+							</td>
+							{#if canManage}
+								<td class="px-4 py-3">
+									<div class="flex gap-1">
+										{#if inv.status === 'draft'}
+											<form method="POST" action="?/markSent" use:enhance>
+												<input type="hidden" name="invoiceId" value={inv.id} />
+												<button type="submit"
+													class="rounded px-2 py-1 text-xs font-medium bg-blue-50 dark:bg-blue-900/30 text-blue-700 dark:text-blue-300 hover:bg-blue-100 dark:hover:bg-blue-900/50">
+													Mark Sent
+												</button>
+											</form>
+										{/if}
+										{#if inv.status === 'sent' || inv.status === 'overdue'}
+											<form method="POST" action="?/markPaid" use:enhance>
+												<input type="hidden" name="invoiceId" value={inv.id} />
+												<button type="submit"
+													class="rounded px-2 py-1 text-xs font-medium bg-green-50 dark:bg-green-900/30 text-green-700 dark:text-green-300 hover:bg-green-100 dark:hover:bg-green-900/50">
+													Mark Paid
+												</button>
+											</form>
+										{/if}
+									</div>
+								</td>
+							{/if}
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/+page.server.ts b/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/+page.server.ts
new file mode 100644
index 0000000..b44ad5b
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/+page.server.ts
@@ -0,0 +1,175 @@
+import { error, fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	invoices,
+	invoiceLineItems,
+	parties,
+	expenses,
+	projects,
+	packages
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager', 'user']);
+
+	const [invoice] = await db
+		.select({
+			id: invoices.id,
+			invoiceNumber: invoices.invoiceNumber,
+			direction: invoices.direction,
+			status: invoices.status,
+			issueDate: invoices.issueDate,
+			dueDate: invoices.dueDate,
+			subtotal: invoices.subtotal,
+			vat: invoices.vat,
+			total: invoices.total,
+			currency: invoices.currency,
+			notes: invoices.notes,
+			expenseId: invoices.expenseId,
+			createdAt: invoices.createdAt,
+			partyId: invoices.partyId,
+			partyName: parties.name,
+			partyEmail: parties.email,
+			partyPhone: parties.phone,
+			partyTaxId: parties.taxId,
+			partyAddressLine1: parties.addressLine1,
+			partyAddressLine2: parties.addressLine2,
+			partyCity: parties.city,
+			partyPostalCode: parties.postalCode,
+			partyCountry: parties.country
+		})
+		.from(invoices)
+		.innerJoin(parties, eq(invoices.partyId, parties.id))
+		.where(and(eq(invoices.id, params.invoiceId), eq(invoices.companyId, params.companyId)))
+		.limit(1);
+
+	if (!invoice) error(404, 'Invoice not found');
+
+	const lineItems = await db
+		.select()
+		.from(invoiceLineItems)
+		.where(eq(invoiceLineItems.invoiceId, params.invoiceId));
+
+	// Load active projects for linkExpense form
+	const projectList = await db
+		.select({ id: projects.id, name: projects.name })
+		.from(projects)
+		.where(and(eq(projects.companyId, params.companyId), eq(projects.isActive, true)));
+
+	const linkedPackages = await db
+		.select({
+			id: packages.id,
+			trackingNumber: packages.trackingNumber,
+			carrier: packages.carrier,
+			status: packages.status,
+			direction: packages.direction
+		})
+		.from(packages)
+		.where(eq(packages.invoiceId, params.invoiceId))
+		.orderBy(packages.createdAt);
+
+	return { invoice, lineItems, projects: projectList, linkedPackages };
+};
+
+export const actions: Actions = {
+	updateStatus: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+		const formData = await request.formData();
+		const newStatus = formData.get('status')?.toString() as
+			| 'draft'
+			| 'sent'
+			| 'paid'
+			| 'overdue'
+			| 'cancelled'
+			| undefined;
+
+		const validStatuses = ['draft', 'sent', 'paid', 'overdue', 'cancelled'];
+		if (!newStatus || !validStatuses.includes(newStatus)) {
+			return fail(400, { error: 'Invalid status' });
+		}
+
+		const [inv] = await db
+			.select({ invoiceNumber: invoices.invoiceNumber })
+			.from(invoices)
+			.where(and(eq(invoices.id, params.invoiceId), eq(invoices.companyId, params.companyId)))
+			.limit(1);
+
+		if (!inv) return fail(404, { error: 'Invoice not found' });
+
+		await db
+			.update(invoices)
+			.set({ status: newStatus, updatedAt: new Date() })
+			.where(and(eq(invoices.id, params.invoiceId), eq(invoices.companyId, params.companyId)));
+
+		if (newStatus === 'sent') {
+			await logCompanyEvent(params.companyId, user.id, 'invoice_sent', `Marked invoice ${inv.invoiceNumber} as sent`, { invoiceId: params.invoiceId });
+		} else if (newStatus === 'paid') {
+			await logCompanyEvent(params.companyId, user.id, 'invoice_paid', `Marked invoice ${inv.invoiceNumber} as paid`, { invoiceId: params.invoiceId });
+		}
+
+		return { success: true };
+	},
+
+	linkExpense: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+		const formData = await request.formData();
+		const projectId = formData.get('projectId')?.toString();
+
+		if (!projectId) return fail(400, { error: 'Project is required' });
+
+		const [inv] = await db
+			.select({
+				invoiceNumber: invoices.invoiceNumber,
+				total: invoices.total,
+				currency: invoices.currency,
+				issueDate: invoices.issueDate,
+				notes: invoices.notes,
+				partyId: invoices.partyId,
+				partyName: parties.name,
+				direction: invoices.direction
+			})
+			.from(invoices)
+			.innerJoin(parties, eq(invoices.partyId, parties.id))
+			.where(and(eq(invoices.id, params.invoiceId), eq(invoices.companyId, params.companyId)))
+			.limit(1);
+
+		if (!inv) return fail(404, { error: 'Invoice not found' });
+		if (inv.direction !== 'incoming') return fail(400, { error: 'Only incoming invoices can be linked to expenses' });
+
+		const [project] = await db
+			.select({ id: projects.id })
+			.from(projects)
+			.where(and(eq(projects.id, projectId), eq(projects.companyId, params.companyId)))
+			.limit(1);
+
+		if (!project) return fail(404, { error: 'Project not found' });
+
+		const [newExpense] = await db
+			.insert(expenses)
+			.values({
+				projectId,
+				partyId: inv.partyId,
+				submittedBy: user.id,
+				title: `${inv.invoiceNumber} — ${inv.partyName}`,
+				description: inv.notes ?? `Invoice ${inv.invoiceNumber} from ${inv.partyName}`,
+				amount: inv.total,
+				currency: inv.currency,
+				expenseDate: inv.issueDate,
+				status: 'approved',
+				approvedBy: user.id,
+				reviewedAt: new Date()
+			})
+			.returning({ id: expenses.id });
+
+		await db
+			.update(invoices)
+			.set({ expenseId: newExpense.id, updatedAt: new Date() })
+			.where(eq(invoices.id, params.invoiceId));
+
+		return { linked: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/+page.svelte b/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/+page.svelte
new file mode 100644
index 0000000..3c90d0d
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/+page.svelte
@@ -0,0 +1,278 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import { formatDate } from '$lib/utils/date.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
+	);
+	const inv = $derived(data.invoice);
+
+	const statusColors: Record<string, string> = {
+		draft: 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400',
+		sent: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+		paid: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+		overdue: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300',
+		cancelled: 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-500'
+	};
+
+	const nextStatuses: Record<string, string[]> = {
+		draft: ['sent', 'cancelled'],
+		sent: ['paid', 'overdue', 'cancelled'],
+		overdue: ['paid', 'cancelled'],
+		paid: [],
+		cancelled: []
+	};
+
+	let showLinkExpense = $state(false);
+	let selectedProject = $state('');
+</script>
+
+<svelte:head>
+	<title>Invoice {inv.invoiceNumber} - {data.company.name}</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<div class="flex items-center gap-3">
+		<a href="../invoices" class="text-sm text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-200">
+			← Invoices
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">/</span>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">{inv.invoiceNumber}</h2>
+		<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusColors[inv.status]}">
+			{inv.status}
+		</span>
+		<span class="rounded-full px-2 py-0.5 text-xs font-medium
+			{inv.direction === 'outgoing'
+				? 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300'
+				: 'bg-orange-100 text-orange-700 dark:bg-orange-900/40 dark:text-orange-300'}">
+			{inv.direction}
+		</span>
+	</div>
+
+	{#if form?.error}
+		<div class="rounded-md bg-red-50 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+	{#if form?.linked}
+		<div class="rounded-md bg-green-50 dark:bg-green-900/30 px-4 py-3 text-sm text-green-700 dark:text-green-300">
+			Expense created and linked successfully.
+		</div>
+	{/if}
+
+	<!-- Invoice header card -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		<div class="flex items-start justify-between">
+			<div>
+				<h3 class="text-xl font-bold text-gray-900 dark:text-white">{data.company.name}</h3>
+				<p class="text-sm text-gray-500 dark:text-gray-400 mt-1">
+					{inv.direction === 'outgoing' ? 'INVOICE' : 'BILL / RECEIPT'}
+				</p>
+			</div>
+			<div class="text-right text-sm text-gray-600 dark:text-gray-400 space-y-1">
+				<p><span class="font-medium text-gray-900 dark:text-white">#{inv.invoiceNumber}</span></p>
+				<p>Issued: {formatDate(inv.issueDate)}</p>
+				{#if inv.dueDate}
+					<p>Due: {formatDate(inv.dueDate)}</p>
+				{/if}
+			</div>
+		</div>
+
+		<div class="mt-6 grid grid-cols-2 gap-6">
+			{#if inv.direction === 'outgoing'}
+				<div>
+					<p class="text-xs font-semibold text-gray-500 dark:text-gray-400 uppercase mb-1">From</p>
+					<p class="text-sm font-medium text-gray-900 dark:text-white">{data.company.name}</p>
+				</div>
+			{/if}
+			<div>
+				<p class="text-xs font-semibold text-gray-500 dark:text-gray-400 uppercase mb-1">
+					{inv.direction === 'outgoing' ? 'Bill To' : 'From Supplier'}
+				</p>
+				<p class="text-sm font-medium text-gray-900 dark:text-white">{inv.partyName}</p>
+				{#if inv.partyEmail}<p class="text-sm text-gray-500 dark:text-gray-400">{inv.partyEmail}</p>{/if}
+				{#if inv.partyPhone}<p class="text-sm text-gray-500 dark:text-gray-400">{inv.partyPhone}</p>{/if}
+				{#if inv.partyTaxId}<p class="text-sm text-gray-500 dark:text-gray-400">Tax: {inv.partyTaxId}</p>{/if}
+				{#if inv.partyAddressLine1}
+					<p class="text-sm text-gray-500 dark:text-gray-400">
+						{inv.partyAddressLine1}
+						{#if inv.partyAddressLine2}, {inv.partyAddressLine2}{/if}
+					</p>
+				{/if}
+				{#if inv.partyCity || inv.partyPostalCode}
+					<p class="text-sm text-gray-500 dark:text-gray-400">{inv.partyCity ?? ''} {inv.partyPostalCode ?? ''}</p>
+				{/if}
+				{#if inv.partyCountry}<p class="text-sm text-gray-500 dark:text-gray-400">{inv.partyCountry}</p>{/if}
+			</div>
+		</div>
+	</div>
+
+	<!-- Line items table -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide mb-4">Items</h3>
+		<table class="w-full text-sm">
+			<thead>
+				<tr class="border-b border-gray-200 dark:border-gray-700">
+					<th class="pb-2 text-left font-medium text-gray-500 dark:text-gray-400">Description</th>
+					<th class="pb-2 text-right font-medium text-gray-500 dark:text-gray-400">Qty</th>
+					<th class="pb-2 text-right font-medium text-gray-500 dark:text-gray-400">Unit Price</th>
+					<th class="pb-2 text-right font-medium text-gray-500 dark:text-gray-400">Total</th>
+				</tr>
+			</thead>
+			<tbody>
+				{#each data.lineItems as li}
+					<tr class="border-b border-gray-50 dark:border-gray-700/50">
+						<td class="py-2 text-gray-900 dark:text-white">{li.description}</td>
+						<td class="py-2 text-right text-gray-600 dark:text-gray-400">{parseFloat(li.quantity).toLocaleString()}</td>
+						<td class="py-2 text-right text-gray-600 dark:text-gray-400">{formatCurrency(li.unitPrice, inv.currency)}</td>
+						<td class="py-2 text-right font-medium text-gray-900 dark:text-white">{formatCurrency(li.total, inv.currency)}</td>
+					</tr>
+				{/each}
+			</tbody>
+		</table>
+
+		<!-- Totals box -->
+		<div class="mt-4 ml-auto max-w-xs border border-gray-200 dark:border-gray-700 rounded-md p-4 space-y-1 text-sm">
+			<div class="flex justify-between">
+				<span class="text-gray-500 dark:text-gray-400">Subtotal</span>
+				<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(inv.subtotal, inv.currency)}</span>
+			</div>
+			{#if parseFloat(inv.vat) > 0}
+				<div class="flex justify-between">
+					<span class="text-gray-500 dark:text-gray-400">VAT 7%</span>
+					<span class="font-medium text-gray-900 dark:text-white">{formatCurrency(inv.vat, inv.currency)}</span>
+				</div>
+			{/if}
+			<div class="flex justify-between border-t border-gray-200 dark:border-gray-700 pt-2 mt-2">
+				<span class="font-semibold text-gray-900 dark:text-white">Total</span>
+				<span class="font-bold text-base text-gray-900 dark:text-white">{formatCurrency(inv.total, inv.currency)}</span>
+			</div>
+		</div>
+
+		{#if inv.notes}
+			<div class="mt-4 text-sm text-gray-500 dark:text-gray-400">
+				<span class="font-medium">Notes:</span> {inv.notes}
+			</div>
+		{/if}
+	</div>
+
+	<!-- Linked packages -->
+	<div class="rounded-lg border border-gray-200 bg-white p-6 dark:border-gray-700 dark:bg-gray-800">
+		<div class="mb-3 flex items-center justify-between">
+			<h2 class="font-semibold text-gray-900 dark:text-white">Linked Packages</h2>
+			<a
+				href="/companies/{data.company.id}/packages/new?invoiceId={inv.id}&direction={inv.direction}"
+				class="text-sm font-medium text-blue-600 hover:text-blue-700 dark:text-blue-400"
+			>
+				+ Add package
+			</a>
+		</div>
+		{#if data.linkedPackages.length === 0}
+			<p class="text-sm text-gray-500 dark:text-gray-400">No packages linked.</p>
+		{:else}
+			<ul class="divide-y divide-gray-100 dark:divide-gray-700">
+				{#each data.linkedPackages as p}
+					<li>
+						<a
+							href="/companies/{data.company.id}/packages/{p.id}"
+							class="flex items-center justify-between py-2 hover:bg-gray-50 dark:hover:bg-gray-700/50 rounded px-2"
+						>
+							<div class="flex items-center gap-3">
+								<span class="text-xs text-gray-400 dark:text-gray-500">{p.direction === 'incoming' ? '↓' : '↑'}</span>
+								<span class="font-mono text-sm text-gray-900 dark:text-white">{p.trackingNumber}</span>
+								<span class="text-xs text-gray-500 dark:text-gray-400">{p.carrier}</span>
+							</div>
+							<span class="rounded-full bg-gray-100 px-2 py-0.5 text-xs font-medium text-gray-700 dark:bg-gray-700 dark:text-gray-300">
+								{p.status}
+							</span>
+						</a>
+					</li>
+				{/each}
+			</ul>
+		{/if}
+	</div>
+
+	<!-- Actions -->
+	{#if canManage}
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<div class="flex flex-wrap items-center gap-3">
+				<!-- Status transitions -->
+				{#each nextStatuses[inv.status] ?? [] as targetStatus}
+					<form method="POST" action="?/updateStatus" use:enhance>
+						<input type="hidden" name="status" value={targetStatus} />
+						<button type="submit"
+							class="rounded-md px-3 py-1.5 text-sm font-medium transition-colors
+								{targetStatus === 'paid' ? 'bg-green-600 text-white hover:bg-green-700' :
+								 targetStatus === 'sent' ? 'bg-blue-600 text-white hover:bg-blue-700' :
+								 targetStatus === 'cancelled' ? 'bg-red-100 text-red-700 dark:bg-red-900/30 dark:text-red-300 hover:bg-red-200 dark:hover:bg-red-900/50' :
+								 targetStatus === 'overdue' ? 'bg-amber-100 text-amber-700 dark:bg-amber-900/30 dark:text-amber-300 hover:bg-amber-200' :
+								 'bg-gray-100 text-gray-700 dark:bg-gray-700 dark:text-gray-300 hover:bg-gray-200 dark:hover:bg-gray-600'}">
+							Mark {targetStatus.charAt(0).toUpperCase() + targetStatus.slice(1)}
+						</button>
+					</form>
+				{/each}
+
+				<!-- PDF download -->
+				<a href="/companies/{data.company.id}/invoices/{inv.id}/pdf" target="_blank"
+					class="rounded-md border border-gray-300 dark:border-gray-600 px-3 py-1.5 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700">
+					Download PDF
+				</a>
+			</div>
+
+			<!-- Link expense (incoming only, not already linked) -->
+			{#if inv.direction === 'incoming' && !inv.expenseId}
+				<div class="mt-4 border-t border-gray-100 dark:border-gray-700 pt-4">
+					{#if !showLinkExpense}
+						<button
+							type="button"
+							onclick={() => (showLinkExpense = true)}
+							class="text-sm text-blue-600 dark:text-blue-400 hover:underline"
+						>
+							Create linked expense from this invoice
+						</button>
+					{:else}
+						<form method="POST" action="?/linkExpense" use:enhance class="flex items-end gap-3">
+							<div>
+								<label for="projectId" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+									Link to project
+								</label>
+								<select id="projectId" name="projectId" required bind:value={selectedProject}
+									class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none">
+									<option value="">Select project...</option>
+									{#each data.projects as proj}
+										<option value={proj.id}>{proj.name}</option>
+									{/each}
+								</select>
+							</div>
+							<button type="submit"
+								class="rounded-md bg-blue-600 px-3 py-2 text-sm font-medium text-white hover:bg-blue-700">
+								Create Expense
+							</button>
+							<button type="button" onclick={() => (showLinkExpense = false)}
+								class="text-sm text-gray-500 dark:text-gray-400 hover:underline">
+								Cancel
+							</button>
+						</form>
+					{/if}
+				</div>
+			{:else if inv.expenseId}
+				<div class="mt-4 border-t border-gray-100 dark:border-gray-700 pt-4">
+					<p class="text-sm text-green-600 dark:text-green-400">
+						Linked to expense.
+					</p>
+				</div>
+			{/if}
+		</div>
+	{:else}
+		<div class="flex gap-3">
+			<a href="/companies/{data.company.id}/invoices/{inv.id}/pdf" target="_blank"
+				class="rounded-md border border-gray-300 dark:border-gray-600 px-3 py-1.5 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700">
+				Download PDF
+			</a>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/pdf/+server.ts b/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/pdf/+server.ts
new file mode 100644
index 0000000..03fed6f
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/[invoiceId]/pdf/+server.ts
@@ -0,0 +1,93 @@
+import { error } from '@sveltejs/kit';
+import type { RequestHandler } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { invoices, invoiceLineItems, parties, companies } from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { generateInvoicePDF } from '$lib/server/invoices/pdf.js';
+import { eq, and } from 'drizzle-orm';
+
+export const GET: RequestHandler = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager', 'user']);
+
+	const [invoice] = await db
+		.select({
+			id: invoices.id,
+			invoiceNumber: invoices.invoiceNumber,
+			direction: invoices.direction,
+			status: invoices.status,
+			issueDate: invoices.issueDate,
+			dueDate: invoices.dueDate,
+			subtotal: invoices.subtotal,
+			vat: invoices.vat,
+			total: invoices.total,
+			currency: invoices.currency,
+			notes: invoices.notes,
+			partyId: invoices.partyId
+		})
+		.from(invoices)
+		.where(and(eq(invoices.id, params.invoiceId), eq(invoices.companyId, params.companyId)))
+		.limit(1);
+
+	if (!invoice) error(404, 'Invoice not found');
+
+	const [party] = await db
+		.select({
+			name: parties.name,
+			email: parties.email,
+			phone: parties.phone,
+			taxId: parties.taxId,
+			addressLine1: parties.addressLine1,
+			addressLine2: parties.addressLine2,
+			city: parties.city,
+			postalCode: parties.postalCode,
+			country: parties.country
+		})
+		.from(parties)
+		.where(eq(parties.id, invoice.partyId))
+		.limit(1);
+
+	if (!party) error(404, 'Party not found');
+
+	const [company] = await db
+		.select({ name: companies.name, currency: companies.currency })
+		.from(companies)
+		.where(eq(companies.id, params.companyId))
+		.limit(1);
+
+	if (!company) error(404, 'Company not found');
+
+	const lineItems = await db
+		.select()
+		.from(invoiceLineItems)
+		.where(eq(invoiceLineItems.invoiceId, params.invoiceId));
+
+	const pdfBytes = await generateInvoicePDF({
+		company: { name: company.name, currency: invoice.currency },
+		party,
+		invoice: {
+			number: invoice.invoiceNumber,
+			issueDate: invoice.issueDate,
+			dueDate: invoice.dueDate ?? null,
+			direction: invoice.direction,
+			subtotal: parseFloat(invoice.subtotal),
+			vat: parseFloat(invoice.vat),
+			total: parseFloat(invoice.total),
+			notes: invoice.notes ?? null
+		},
+		lineItems: lineItems.map((li) => ({
+			description: li.description,
+			quantity: parseFloat(li.quantity),
+			unitPrice: parseFloat(li.unitPrice),
+			total: parseFloat(li.total)
+		}))
+	});
+
+	const filename = `invoice-${invoice.invoiceNumber}.pdf`;
+
+	return new Response(pdfBytes.buffer as ArrayBuffer, {
+		headers: {
+			'Content-Type': 'application/pdf',
+			'Content-Disposition': `attachment; filename="${filename}"`
+		}
+	});
+};
diff --git a/src/routes/(app)/companies/[companyId]/invoices/new/+page.server.ts b/src/routes/(app)/companies/[companyId]/invoices/new/+page.server.ts
new file mode 100644
index 0000000..3f3500c
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/new/+page.server.ts
@@ -0,0 +1,122 @@
+import { fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { parties, invoices, invoiceLineItems } from '$lib/server/db/schema.js';
+import { eq, and, isNull, count } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+
+	const direction = (url.searchParams.get('direction') || 'outgoing') as 'incoming' | 'outgoing';
+	const preselectedPartyId = url.searchParams.get('partyId') || '';
+
+	const partyList = await db
+		.select({
+			id: parties.id,
+			name: parties.name,
+			type: parties.type
+		})
+		.from(parties)
+		.where(and(eq(parties.companyId, params.companyId), eq(parties.isActive, true), isNull(parties.deletedAt)))
+		.orderBy(parties.name);
+
+	const [countResult] = await db
+		.select({ count: count() })
+		.from(invoices)
+		.where(eq(invoices.companyId, params.companyId));
+
+	const nextNumber = (countResult?.count ?? 0) + 1;
+	const year = new Date().getFullYear();
+	const suggestedInvoiceNumber = `INV-${year}-${String(nextNumber).padStart(3, '0')}`;
+
+	return { parties: partyList, direction, suggestedInvoiceNumber, preselectedPartyId };
+};
+
+export const actions: Actions = {
+	default: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+
+		const formData = await request.formData();
+
+		const partyId = formData.get('partyId')?.toString();
+		const direction = formData.get('direction')?.toString() as 'incoming' | 'outgoing';
+		const invoiceNumber = formData.get('invoiceNumber')?.toString().trim();
+		const issueDate = formData.get('issueDate')?.toString();
+		const dueDate = formData.get('dueDate')?.toString() || null;
+		const currency = formData.get('currency')?.toString() || 'THB';
+		const notes = formData.get('notes')?.toString().trim() || null;
+		const includeVat = formData.get('includeVat') === 'on';
+
+		if (!partyId) return fail(400, { error: 'Party is required' });
+		if (!direction || !['incoming', 'outgoing'].includes(direction)) {
+			return fail(400, { error: 'Invalid direction' });
+		}
+		if (!invoiceNumber) return fail(400, { error: 'Invoice number is required' });
+		if (!issueDate) return fail(400, { error: 'Issue date is required' });
+
+		const descriptions = formData.getAll('description[]').map((v: FormDataEntryValue) => v.toString());
+		const quantities = formData.getAll('quantity[]').map((v: FormDataEntryValue) => parseFloat(v.toString()) || 0);
+		const unitPrices = formData.getAll('unitPrice[]').map((v: FormDataEntryValue) => parseFloat(v.toString()) || 0);
+
+		if (descriptions.length === 0 || descriptions.every((d: string) => !d.trim())) {
+			return fail(400, { error: 'At least one line item is required' });
+		}
+
+		interface RawLineItem { description: string; quantity: number; unitPrice: number; total: number }
+
+		const lineItems: RawLineItem[] = descriptions
+			.map((desc: string, i: number) => ({
+				description: desc.trim(),
+				quantity: quantities[i] ?? 1,
+				unitPrice: unitPrices[i] ?? 0,
+				total: (quantities[i] ?? 1) * (unitPrices[i] ?? 0)
+			}))
+			.filter((li: RawLineItem) => li.description);
+
+		if (lineItems.length === 0) return fail(400, { error: 'At least one line item with a description is required' });
+
+		const subtotal = lineItems.reduce((sum: number, li: RawLineItem) => sum + li.total, 0);
+		const vat = includeVat ? Math.round(subtotal * 0.07 * 100) / 100 : 0;
+		const total = subtotal + vat;
+
+		const [invoice] = await db
+			.insert(invoices)
+			.values({
+				companyId: params.companyId,
+				partyId,
+				direction,
+				invoiceNumber,
+				issueDate,
+				dueDate,
+				currency,
+				subtotal: subtotal.toFixed(2),
+				vat: vat.toFixed(2),
+				total: total.toFixed(2),
+				notes,
+				status: 'draft'
+			})
+			.returning({ id: invoices.id });
+
+		await db.insert(invoiceLineItems).values(
+			lineItems.map((li: RawLineItem) => ({
+				invoiceId: invoice.id,
+				description: li.description,
+				quantity: li.quantity.toFixed(2),
+				unitPrice: li.unitPrice.toFixed(2),
+				total: li.total.toFixed(2)
+			}))
+		);
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'invoice_created',
+			`Created invoice ${invoiceNumber} (${direction}) for ${currency} ${total.toFixed(2)}`,
+			{ invoiceId: invoice.id, direction, total }
+		);
+
+		redirect(303, `/companies/${params.companyId}/invoices/${invoice.id}`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/invoices/new/+page.svelte b/src/routes/(app)/companies/[companyId]/invoices/new/+page.svelte
new file mode 100644
index 0000000..06bc1ac
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/invoices/new/+page.svelte
@@ -0,0 +1,260 @@
+<script lang="ts">
+	import type { PageData, ActionData } from './$types';
+	import { formatCurrency } from '$lib/utils/currency.js';
+
+	let { data, form } = $props();
+
+	// svelte-ignore state_referenced_locally
+	let direction = $state(data.direction);
+	let includeVat = $state(false);
+	let currency = $state('THB');
+
+	interface LineItem {
+		description: string;
+		quantity: number;
+		unitPrice: number;
+	}
+
+	let items: LineItem[] = $state([{ description: '', quantity: 1, unitPrice: 0 }]);
+
+	const today = new Date().toISOString().split('T')[0];
+
+	function addItem() {
+		items = [...items, { description: '', quantity: 1, unitPrice: 0 }];
+	}
+
+	function removeItem(idx: number) {
+		if (items.length === 1) return;
+		items = items.filter((_, i) => i !== idx);
+	}
+
+	const filteredParties = $derived(
+		data.parties.filter((p) =>
+			direction === 'outgoing'
+				? p.type === 'customer' || p.type === 'both'
+				: p.type === 'supplier' || p.type === 'both'
+		)
+	);
+
+	const lineSubtotals = $derived(items.map((li) => li.quantity * li.unitPrice));
+	const subtotal = $derived(lineSubtotals.reduce((sum, v) => sum + v, 0));
+	const vat = $derived(includeVat ? Math.round(subtotal * 0.07 * 100) / 100 : 0);
+	const total = $derived(subtotal + vat);
+</script>
+
+<svelte:head>
+	<title>New Invoice - {data.company.name}</title>
+</svelte:head>
+
+<div class="mx-auto max-w-3xl">
+	<div class="mb-6 flex items-center gap-3">
+		<a href="../invoices" class="text-sm text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-200">
+			← Invoices
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">/</span>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">New Invoice</h2>
+	</div>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	<form method="POST" class="space-y-6">
+		<!-- Header section -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4">
+			<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">Invoice Details</h3>
+
+			<!-- Direction -->
+			<fieldset>
+				<legend class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-2">Direction</legend>
+				<div class="flex gap-4">
+					{#each ['outgoing', 'incoming'] as d}
+						<label class="flex items-center gap-2 cursor-pointer">
+							<input
+								type="radio"
+								name="direction"
+								value={d}
+								checked={direction === d}
+								onchange={() => { direction = d as 'incoming' | 'outgoing'; }}
+								class="text-blue-600"
+							/>
+							<span class="text-sm text-gray-700 dark:text-gray-300">
+								{d === 'outgoing' ? 'Outgoing (Sales invoice to customer)' : 'Incoming (Bill from supplier)'}
+							</span>
+						</label>
+					{/each}
+				</div>
+			</fieldset>
+
+			<!-- Party -->
+			<div>
+				<label for="partyId" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+					{direction === 'outgoing' ? 'Customer' : 'Supplier'} <span class="text-red-500">*</span>
+				</label>
+				<select id="partyId" name="partyId" required
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none">
+					<option value="">Select a contact...</option>
+					{#each filteredParties as p}
+						<option value={p.id} selected={p.id === data.preselectedPartyId}>{p.name}</option>
+					{/each}
+				</select>
+				{#if filteredParties.length === 0}
+					<p class="mt-1 text-xs text-amber-600 dark:text-amber-400">
+						No {direction === 'outgoing' ? 'customers' : 'suppliers'} found.
+						<a href="../parties/new" class="underline">Add a contact first.</a>
+					</p>
+				{/if}
+			</div>
+
+			<div class="grid grid-cols-2 gap-4">
+				<div>
+					<label for="invoiceNumber" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+						Invoice Number <span class="text-red-500">*</span>
+					</label>
+					<input id="invoiceNumber" name="invoiceNumber" type="text" required
+						value={data.suggestedInvoiceNumber}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+				</div>
+				<div>
+					<label for="currency" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Currency</label>
+					<select id="currency" name="currency"
+						onchange={(e) => { currency = (e.target as HTMLSelectElement).value; }}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none">
+						<option value="THB">THB</option>
+						<option value="USD">USD</option>
+						<option value="EUR">EUR</option>
+					</select>
+				</div>
+				<div>
+					<label for="issueDate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+						Issue Date <span class="text-red-500">*</span>
+					</label>
+					<input id="issueDate" name="issueDate" type="date" required value={today}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+				</div>
+				<div>
+					<label for="dueDate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Due Date</label>
+					<input id="dueDate" name="dueDate" type="date"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+				</div>
+			</div>
+		</div>
+
+		<!-- Line items -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide mb-4">Line Items</h3>
+
+			<div class="space-y-2">
+				<div class="grid grid-cols-12 gap-2 text-xs font-medium text-gray-500 dark:text-gray-400 px-1">
+					<div class="col-span-6">Description</div>
+					<div class="col-span-2 text-right">Qty</div>
+					<div class="col-span-2 text-right">Unit Price</div>
+					<div class="col-span-2 text-right">Total</div>
+				</div>
+
+				{#each items as item, idx}
+					<div class="grid grid-cols-12 gap-2 items-center">
+						<div class="col-span-6">
+							<input
+								type="text"
+								name="description[]"
+								bind:value={item.description}
+								placeholder="Description"
+								class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none"
+							/>
+						</div>
+						<div class="col-span-2">
+							<input
+								type="number"
+								name="quantity[]"
+								bind:value={item.quantity}
+								min="0"
+								step="0.01"
+								class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white text-right focus:border-blue-500 focus:outline-none"
+							/>
+						</div>
+						<div class="col-span-2">
+							<input
+								type="number"
+								name="unitPrice[]"
+								bind:value={item.unitPrice}
+								min="0"
+								step="0.01"
+								class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white text-right focus:border-blue-500 focus:outline-none"
+							/>
+						</div>
+						<div class="col-span-1 text-right text-sm font-medium text-gray-900 dark:text-white">
+							{(item.quantity * item.unitPrice).toLocaleString('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 })}
+						</div>
+						<div class="col-span-1 flex justify-end">
+							<button
+								type="button"
+								onclick={() => removeItem(idx)}
+								disabled={items.length === 1}
+								class="text-gray-400 hover:text-red-500 disabled:opacity-30 disabled:cursor-not-allowed text-lg leading-none"
+								aria-label="Remove line"
+							>
+								×
+							</button>
+						</div>
+					</div>
+				{/each}
+			</div>
+
+			<button
+				type="button"
+				onclick={addItem}
+				class="mt-3 text-sm text-blue-600 dark:text-blue-400 hover:underline"
+			>
+				+ Add line
+			</button>
+
+			<!-- Totals -->
+			<div class="mt-4 border-t border-gray-200 dark:border-gray-700 pt-4 space-y-1 text-sm">
+				<div class="flex justify-between">
+					<span class="text-gray-500 dark:text-gray-400">Subtotal</span>
+					<span class="font-medium text-gray-900 dark:text-white">
+						{subtotal.toLocaleString('en-US', { minimumFractionDigits: 2 })} {currency}
+					</span>
+				</div>
+
+				<div class="flex items-center justify-between">
+					<label class="flex items-center gap-2 cursor-pointer">
+						<input type="checkbox" name="includeVat" bind:checked={includeVat} class="text-blue-600" />
+						<span class="text-gray-500 dark:text-gray-400">VAT 7%</span>
+					</label>
+					<span class="font-medium text-gray-900 dark:text-white">
+						{vat.toLocaleString('en-US', { minimumFractionDigits: 2 })} {currency}
+					</span>
+				</div>
+
+				<div class="flex justify-between border-t border-gray-200 dark:border-gray-700 pt-2 mt-2">
+					<span class="font-semibold text-gray-900 dark:text-white">Total</span>
+					<span class="font-bold text-lg text-gray-900 dark:text-white">
+						{total.toLocaleString('en-US', { minimumFractionDigits: 2 })} {currency}
+					</span>
+				</div>
+			</div>
+		</div>
+
+		<!-- Notes -->
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+			<label for="notes" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-2">Notes</label>
+			<textarea id="notes" name="notes" rows="3"
+				class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none"></textarea>
+		</div>
+
+		<div class="flex justify-end gap-3">
+			<a href="../invoices"
+				class="rounded-md border border-gray-300 dark:border-gray-600 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700">
+				Cancel
+			</a>
+			<button type="submit"
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700">
+				Create Invoice
+			</button>
+		</div>
+	</form>
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/packages/+page.server.ts b/src/routes/(app)/companies/[companyId]/packages/+page.server.ts
new file mode 100644
index 0000000..fcf4db9
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/packages/+page.server.ts
@@ -0,0 +1,90 @@
+import type { PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { packages, invoices, expenses, parties } from '$lib/server/db/schema.js';
+import { eq, and, ilike, or, sql } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+
+export const load: PageServerLoad = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['user', 'manager', 'admin', 'hr']);
+
+	const direction = url.searchParams.get('direction') || '';
+	const status = url.searchParams.get('status') || '';
+	const carrier = url.searchParams.get('carrier') || '';
+	const search = url.searchParams.get('search') || '';
+
+	const conditions = [eq(packages.companyId, params.companyId)];
+
+	if (direction && direction !== 'all') {
+		conditions.push(eq(packages.direction, direction as 'incoming' | 'outgoing'));
+	}
+	if (status && status !== 'all') {
+		conditions.push(
+			eq(
+				packages.status,
+				status as
+					| 'pending'
+					| 'in_transit'
+					| 'out_for_delivery'
+					| 'delivered'
+					| 'exception'
+					| 'returned'
+					| 'cancelled'
+			)
+		);
+	}
+	if (carrier && carrier !== 'all') {
+		conditions.push(
+			eq(
+				packages.carrier,
+				carrier as
+					| 'ups'
+					| 'fedex'
+					| 'dhl'
+					| 'usps'
+					| 'flash_express'
+					| 'kerry_th'
+					| 'jnt_express'
+					| 'thailand_post'
+					| 'other'
+			)
+		);
+	}
+	if (search.trim()) {
+		conditions.push(
+			or(
+				ilike(packages.trackingNumber, `%${search.trim()}%`),
+				ilike(packages.description, `%${search.trim()}%`)
+			)!
+		);
+	}
+
+	const packageList = await db
+		.select({
+			id: packages.id,
+			direction: packages.direction,
+			carrier: packages.carrier,
+			trackingNumber: packages.trackingNumber,
+			status: packages.status,
+			description: packages.description,
+			estimatedDelivery: packages.estimatedDelivery,
+			updatedAt: packages.updatedAt,
+			invoiceId: packages.invoiceId,
+			invoiceNumber: invoices.invoiceNumber,
+			expenseId: packages.expenseId,
+			expenseTitle: expenses.title,
+			partyId: packages.partyId,
+			partyName: parties.name
+		})
+		.from(packages)
+		.leftJoin(invoices, eq(packages.invoiceId, invoices.id))
+		.leftJoin(expenses, eq(packages.expenseId, expenses.id))
+		.leftJoin(parties, eq(packages.partyId, parties.id))
+		.where(and(...conditions))
+		.orderBy(sql`${packages.updatedAt} desc`)
+		.limit(300);
+
+	return {
+		packages: packageList,
+		filters: { direction, status, carrier, search }
+	};
+};
diff --git a/src/routes/(app)/companies/[companyId]/packages/+page.svelte b/src/routes/(app)/companies/[companyId]/packages/+page.svelte
new file mode 100644
index 0000000..f60bdb5
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/packages/+page.svelte
@@ -0,0 +1,223 @@
+<script lang="ts">
+	import { formatDate } from '$lib/utils/date.js';
+	import { timeAgo } from '$lib/utils/date.js';
+	import type { PageData } from './$types';
+
+	let { data } = $props();
+
+	const CARRIERS = [
+		{ value: 'ups', label: 'UPS' },
+		{ value: 'fedex', label: 'FedEx' },
+		{ value: 'dhl', label: 'DHL' },
+		{ value: 'usps', label: 'USPS' },
+		{ value: 'flash_express', label: 'Flash Express' },
+		{ value: 'kerry_th', label: 'Kerry Express (TH)' },
+		{ value: 'jnt_express', label: 'J&T Express' },
+		{ value: 'thailand_post', label: 'Thailand Post' },
+		{ value: 'other', label: 'Other' }
+	];
+
+	const STATUSES = [
+		{ value: 'pending', label: 'Pending' },
+		{ value: 'in_transit', label: 'In Transit' },
+		{ value: 'out_for_delivery', label: 'Out for Delivery' },
+		{ value: 'delivered', label: 'Delivered' },
+		{ value: 'exception', label: 'Exception' },
+		{ value: 'returned', label: 'Returned' },
+		{ value: 'cancelled', label: 'Cancelled' }
+	];
+
+	function statusBadge(status: string): string {
+		const map: Record<string, string> = {
+			pending: 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400',
+			in_transit: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+			out_for_delivery: 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300',
+			delivered: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+			exception: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300',
+			returned: 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300',
+			cancelled: 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-500'
+		};
+		return map[status] ?? 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400';
+	}
+
+	function statusLabel(status: string): string {
+		return STATUSES.find((s) => s.value === status)?.label ?? status;
+	}
+
+	function carrierLabel(carrier: string): string {
+		return CARRIERS.find((c) => c.value === carrier)?.label ?? carrier;
+	}
+
+	const direction = $derived(data.filters.direction);
+	const status = $derived(data.filters.status);
+	const carrier = $derived(data.filters.carrier);
+	const search = $derived(data.filters.search);
+</script>
+
+<svelte:head>
+	<title>Packages - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<div class="mb-4 flex items-center justify-between">
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Packages</h2>
+		<a
+			href="./packages/new"
+			class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+		>
+			New Package
+		</a>
+	</div>
+
+	<!-- Filter bar -->
+	<form method="GET" class="mb-4 flex flex-wrap items-end gap-3">
+		<!-- Direction pills -->
+		<div class="flex gap-1">
+			{#each [{ value: '', label: 'All' }, { value: 'incoming', label: 'Incoming' }, { value: 'outgoing', label: 'Outgoing' }] as d}
+				<button
+					type="submit"
+					name="direction"
+					value={d.value}
+					class="rounded-full px-3 py-1 text-sm font-medium transition-colors
+						{direction === d.value || (d.value === '' && !direction)
+							? 'bg-blue-600 text-white'
+							: 'bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-600'}"
+				>
+					{d.label}
+				</button>
+			{/each}
+		</div>
+
+		<input type="hidden" name="direction" value={direction} />
+
+		<!-- Status select -->
+		<select
+			name="status"
+			class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-2 py-1 text-sm text-gray-900 dark:text-white"
+		>
+			<option value="">All Statuses</option>
+			{#each STATUSES as s}
+				<option value={s.value} selected={status === s.value}>{s.label}</option>
+			{/each}
+		</select>
+
+		<!-- Carrier select -->
+		<select
+			name="carrier"
+			class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-2 py-1 text-sm text-gray-900 dark:text-white"
+		>
+			<option value="">All Carriers</option>
+			{#each CARRIERS as c}
+				<option value={c.value} selected={carrier === c.value}>{c.label}</option>
+			{/each}
+		</select>
+
+		<!-- Search -->
+		<input
+			type="text"
+			name="search"
+			placeholder="Tracking # or description..."
+			value={search}
+			class="rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-1 text-sm text-gray-900 dark:text-white placeholder-gray-400 dark:placeholder-gray-500 focus:border-blue-500 focus:outline-none"
+		/>
+
+		<button
+			type="submit"
+			class="rounded-md bg-gray-100 dark:bg-gray-700 px-3 py-1 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-200 dark:hover:bg-gray-600"
+		>
+			Filter
+		</button>
+	</form>
+
+	{#if data.packages.length === 0}
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center"
+		>
+			<p class="text-gray-500 dark:text-gray-400">No packages found.</p>
+		</div>
+	{:else}
+		<div
+			class="overflow-hidden rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800"
+		>
+			<table class="w-full text-sm">
+				<thead>
+					<tr
+						class="border-b border-gray-200 dark:border-gray-700 bg-gray-50 dark:bg-gray-900/50"
+					>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400 w-8"
+							>Dir</th
+						>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400"
+							>Carrier</th
+						>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400"
+							>Tracking #</th
+						>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400"
+							>Status</th
+						>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400"
+							>Description</th
+						>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400"
+							>Linked</th
+						>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">ETA</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400"
+							>Updated</th
+						>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.packages as pkg}
+						<tr
+							class="border-b border-gray-100 dark:border-gray-700 hover:bg-gray-50 dark:hover:bg-gray-700/50 cursor-pointer"
+							onclick={() => { window.location.href = `./packages/${pkg.id}`; }}
+						>
+							<td class="px-4 py-3 text-center text-base">
+								{#if pkg.direction === 'incoming'}
+									<span class="text-blue-500 dark:text-blue-400" title="Incoming">↓</span>
+								{:else}
+									<span class="text-orange-500 dark:text-orange-400" title="Outgoing">↑</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-gray-900 dark:text-white">{carrierLabel(pkg.carrier)}</td>
+							<td class="px-4 py-3">
+								<a
+									href="./packages/{pkg.id}"
+									class="font-mono font-medium text-blue-600 dark:text-blue-400 hover:underline"
+									onclick={(e) => e.stopPropagation()}
+								>
+									{pkg.trackingNumber}
+								</a>
+							</td>
+							<td class="px-4 py-3">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusBadge(pkg.status)}">
+									{statusLabel(pkg.status)}
+								</span>
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400 max-w-xs truncate">
+								{pkg.description ?? '—'}
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">
+								{#if pkg.invoiceNumber}
+									<span class="text-xs">Invoice #{pkg.invoiceNumber}</span>
+								{:else if pkg.expenseTitle}
+									<span class="text-xs">{pkg.expenseTitle}</span>
+								{:else}
+									—
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">
+								{pkg.estimatedDelivery ? formatDate(pkg.estimatedDelivery) : '—'}
+							</td>
+							<td class="px-4 py-3 text-gray-500 dark:text-gray-500 text-xs whitespace-nowrap">
+								{timeAgo(pkg.updatedAt)}
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/packages/[packageId]/+page.server.ts b/src/routes/(app)/companies/[companyId]/packages/[packageId]/+page.server.ts
new file mode 100644
index 0000000..67e3fa5
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/packages/[packageId]/+page.server.ts
@@ -0,0 +1,505 @@
+import { error, fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	packages,
+	packageEvents,
+	shippingAccounts,
+	invoices,
+	invoiceLineItems,
+	expenses,
+	parties,
+	projects
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull, sql } from 'drizzle-orm';
+import { requireCompanyRoleAny, requireCompanyRole } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { fetchTrackingStatus } from '$lib/server/shipping/index.js';
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['user', 'manager', 'admin', 'hr']);
+
+	const [pkg] = await db
+		.select({
+			id: packages.id,
+			companyId: packages.companyId,
+			direction: packages.direction,
+			carrier: packages.carrier,
+			trackingNumber: packages.trackingNumber,
+			status: packages.status,
+			currentLocation: packages.currentLocation,
+			description: packages.description,
+			recipientName: packages.recipientName,
+			estimatedDelivery: packages.estimatedDelivery,
+			shippedAt: packages.shippedAt,
+			deliveredAt: packages.deliveredAt,
+			weightKg: packages.weightKg,
+			shippingCost: packages.shippingCost,
+			currency: packages.currency,
+			invoiceId: packages.invoiceId,
+			customsInvoiceId: packages.customsInvoiceId,
+			expenseId: packages.expenseId,
+			partyId: packages.partyId,
+			notes: packages.notes,
+			lastRefreshedAt: packages.lastRefreshedAt,
+			createdAt: packages.createdAt,
+			updatedAt: packages.updatedAt
+		})
+		.from(packages)
+		.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)))
+		.limit(1);
+
+	if (!pkg) error(404, 'Package not found');
+
+	const events = await db
+		.select()
+		.from(packageEvents)
+		.where(eq(packageEvents.packageId, params.packageId))
+		.orderBy(packageEvents.occurredAt);
+
+	// Reverse to newest-first for display
+	events.reverse();
+
+	// Linked data
+	let linkedInvoice: { id: string; invoiceNumber: string } | null = null;
+	if (pkg.invoiceId) {
+		const [inv] = await db
+			.select({ id: invoices.id, invoiceNumber: invoices.invoiceNumber })
+			.from(invoices)
+			.where(eq(invoices.id, pkg.invoiceId))
+			.limit(1);
+		linkedInvoice = inv ?? null;
+	}
+
+	let customsInvoice: { id: string; invoiceNumber: string; total: string; currency: string; status: string } | null = null;
+	if (pkg.customsInvoiceId) {
+		const [inv] = await db
+			.select({
+				id: invoices.id,
+				invoiceNumber: invoices.invoiceNumber,
+				total: invoices.total,
+				currency: invoices.currency,
+				status: invoices.status
+			})
+			.from(invoices)
+			.where(eq(invoices.id, pkg.customsInvoiceId))
+			.limit(1);
+		customsInvoice = inv ?? null;
+	}
+
+	let linkedExpense: { id: string; title: string } | null = null;
+	if (pkg.expenseId) {
+		const [exp] = await db
+			.select({ id: expenses.id, title: expenses.title })
+			.from(expenses)
+			.where(eq(expenses.id, pkg.expenseId))
+			.limit(1);
+		linkedExpense = exp ?? null;
+	}
+
+	let linkedParty: { id: string; name: string } | null = null;
+	if (pkg.partyId) {
+		const [party] = await db
+			.select({ id: parties.id, name: parties.name })
+			.from(parties)
+			.where(eq(parties.id, pkg.partyId))
+			.limit(1);
+		linkedParty = party ?? null;
+	}
+
+	// Shipping account credentials for refresh
+	const [shippingAccount] = await db
+		.select({ credentialsEncrypted: shippingAccounts.credentialsEncrypted })
+		.from(shippingAccounts)
+		.where(
+			and(
+				eq(shippingAccounts.companyId, params.companyId),
+				eq(shippingAccounts.carrier, pkg.carrier)
+			)
+		)
+		.limit(1);
+
+	// Linked invoices/expenses/parties for edit modal
+	const invoiceList = await db
+		.select({
+			id: invoices.id,
+			invoiceNumber: invoices.invoiceNumber,
+			direction: invoices.direction,
+			partyName: parties.name
+		})
+		.from(invoices)
+		.innerJoin(parties, eq(invoices.partyId, parties.id))
+		.where(eq(invoices.companyId, params.companyId))
+		.orderBy(invoices.invoiceNumber);
+
+	const expenseList = await db
+		.select({
+			id: expenses.id,
+			title: expenses.title,
+			projectName: projects.name
+		})
+		.from(expenses)
+		.innerJoin(projects, eq(expenses.projectId, projects.id))
+		.where(eq(projects.companyId, params.companyId))
+		.orderBy(expenses.title);
+
+	const partyList = await db
+		.select({ id: parties.id, name: parties.name, type: parties.type })
+		.from(parties)
+		.where(and(eq(parties.companyId, params.companyId), eq(parties.isActive, true), isNull(parties.deletedAt)))
+		.orderBy(parties.name);
+
+	return {
+		package: pkg,
+		events,
+		linkedInvoice,
+		customsInvoice,
+		linkedExpense,
+		linkedParty,
+		credentialsEncrypted: shippingAccount?.credentialsEncrypted ?? null,
+		invoices: invoiceList,
+		expenses: expenseList,
+		parties: partyList
+	};
+};
+
+export const actions: Actions = {
+	refreshStatus: async ({ locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'user',
+			'manager',
+			'admin',
+			'hr'
+		]);
+
+		const [pkg] = await db
+			.select({
+				carrier: packages.carrier,
+				trackingNumber: packages.trackingNumber,
+				credentialsEncrypted: shippingAccounts.credentialsEncrypted
+			})
+			.from(packages)
+			.leftJoin(
+				shippingAccounts,
+				and(
+					eq(shippingAccounts.companyId, packages.companyId),
+					eq(shippingAccounts.carrier, packages.carrier)
+				)
+			)
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)))
+			.limit(1);
+
+		if (!pkg) return fail(404, { refreshError: 'Package not found' });
+
+		let credentials: unknown;
+		try {
+			credentials = JSON.parse(pkg.credentialsEncrypted ?? '{}');
+		} catch {
+			credentials = {};
+		}
+
+		let statusResult;
+		try {
+			statusResult = await fetchTrackingStatus(pkg.carrier, pkg.trackingNumber, credentials);
+		} catch (err: any) {
+			return fail(400, { refreshError: err.message ?? 'Failed to fetch tracking status' });
+		}
+
+		// Fetch existing events to de-duplicate
+		const existing = await db
+			.select({
+				occurredAt: packageEvents.occurredAt,
+				status: packageEvents.status,
+				description: packageEvents.description
+			})
+			.from(packageEvents)
+			.where(eq(packageEvents.packageId, params.packageId));
+
+		let newCount = 0;
+		for (const ev of statusResult.events) {
+			const duplicate = existing.some(
+				(e) =>
+					e.occurredAt.getTime() === ev.occurredAt.getTime() &&
+					e.status === ev.status &&
+					e.description === ev.description
+			);
+			if (!duplicate) {
+				await db.insert(packageEvents).values({
+					packageId: params.packageId,
+					occurredAt: ev.occurredAt,
+					status: ev.status,
+					location: ev.location,
+					description: ev.description,
+					source: pkg.carrier
+				});
+				newCount++;
+			}
+		}
+
+		await db
+			.update(packages)
+			.set({
+				status: statusResult.status,
+				currentLocation: statusResult.currentLocation,
+				estimatedDelivery: statusResult.estimatedDelivery
+					? statusResult.estimatedDelivery.toISOString().split('T')[0]
+					: null,
+				lastRefreshedAt: new Date(),
+				updatedAt: new Date()
+			})
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'package_status_refreshed',
+			`Refreshed tracking for ${pkg.trackingNumber}: ${newCount} new event(s)`,
+			{ packageId: params.packageId, newEventCount: newCount }
+		);
+
+		return { refreshed: true, newCount };
+	},
+
+	updateManual: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'user',
+			'manager',
+			'admin',
+			'hr'
+		]);
+
+		const formData = await request.formData();
+		const status = formData.get('status')?.toString() as string | undefined;
+		const location = formData.get('location')?.toString().trim() || null;
+		const description = formData.get('description')?.toString().trim() || null;
+		const occurredAtRaw = formData.get('occurredAt')?.toString() || null;
+
+		const validStatuses = [
+			'pending',
+			'in_transit',
+			'out_for_delivery',
+			'delivered',
+			'exception',
+			'returned',
+			'cancelled'
+		];
+		if (!status || !validStatuses.includes(status)) {
+			return fail(400, { updateError: 'Valid status is required' });
+		}
+
+		const occurredAt = occurredAtRaw ? new Date(occurredAtRaw) : new Date();
+
+		await db.insert(packageEvents).values({
+			packageId: params.packageId,
+			occurredAt,
+			status: status as any,
+			location,
+			description,
+			source: 'manual'
+		});
+
+		const updates: Record<string, any> = {
+			status,
+			updatedAt: new Date()
+		};
+		if (location) updates.currentLocation = location;
+		if (status === 'delivered') updates.deliveredAt = new Date();
+
+		await db
+			.update(packages)
+			.set(updates)
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)));
+
+		const [pkg] = await db
+			.select({ trackingNumber: packages.trackingNumber })
+			.from(packages)
+			.where(eq(packages.id, params.packageId))
+			.limit(1);
+
+		const event = status === 'delivered' ? 'package_delivered' : 'package_updated';
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			event,
+			`Manually updated ${pkg?.trackingNumber ?? params.packageId} to ${status}`,
+			{ packageId: params.packageId, status }
+		);
+
+		return { updated: true };
+	},
+
+	updatePackage: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'user',
+			'manager',
+			'admin',
+			'hr'
+		]);
+
+		const formData = await request.formData();
+		const description = formData.get('description')?.toString().trim() || null;
+		const recipientName = formData.get('recipientName')?.toString().trim() || null;
+		const estimatedDelivery = formData.get('estimatedDelivery')?.toString() || null;
+		const weightKgRaw = formData.get('weightKg')?.toString() || null;
+		const shippingCostRaw = formData.get('shippingCost')?.toString() || null;
+		const notes = formData.get('notes')?.toString().trim() || null;
+		const invoiceId = formData.get('invoiceId')?.toString() || null;
+		const expenseId = formData.get('expenseId')?.toString() || null;
+		const partyId = formData.get('partyId')?.toString() || null;
+
+		const weightKg = weightKgRaw ? parseFloat(weightKgRaw).toFixed(3) : null;
+		const shippingCost = shippingCostRaw ? parseFloat(shippingCostRaw).toFixed(2) : null;
+
+		await db
+			.update(packages)
+			.set({
+				description,
+				recipientName,
+				estimatedDelivery: estimatedDelivery || null,
+				weightKg,
+				shippingCost,
+				notes,
+				invoiceId: invoiceId || null,
+				expenseId: expenseId || null,
+				partyId: partyId || null,
+				updatedAt: new Date()
+			})
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)));
+
+		const [pkg] = await db
+			.select({ trackingNumber: packages.trackingNumber })
+			.from(packages)
+			.where(eq(packages.id, params.packageId))
+			.limit(1);
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'package_updated',
+			`Updated package details for ${pkg?.trackingNumber ?? params.packageId}`,
+			{ packageId: params.packageId }
+		);
+
+		return { saved: true };
+	},
+
+	addCustomsInvoice: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'user',
+			'manager',
+			'admin',
+			'hr'
+		]);
+
+		const formData = await request.formData();
+		const partyId = formData.get('partyId')?.toString();
+		const amount = parseFloat(formData.get('amount')?.toString() || '0');
+		const currency = formData.get('currency')?.toString().trim() || 'THB';
+		const notes = formData.get('notes')?.toString().trim() || null;
+		const markPaid = formData.get('markPaid') === 'on';
+		const issueDate =
+			formData.get('issueDate')?.toString() || new Date().toISOString().split('T')[0];
+
+		if (!partyId) return fail(400, { customsError: 'Party (courier/agent) is required' });
+		if (isNaN(amount) || amount <= 0) {
+			return fail(400, { customsError: 'Amount must be a positive number' });
+		}
+
+		// Verify package exists and isn't already linked
+		const [pkg] = await db
+			.select({
+				trackingNumber: packages.trackingNumber,
+				customsInvoiceId: packages.customsInvoiceId,
+				carrier: packages.carrier
+			})
+			.from(packages)
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)))
+			.limit(1);
+
+		if (!pkg) return fail(404, { customsError: 'Package not found' });
+		if (pkg.customsInvoiceId) {
+			return fail(400, { customsError: 'A customs invoice is already linked to this package' });
+		}
+
+		// Auto-generate invoice number — count existing incoming invoices this year
+		const year = new Date().getFullYear();
+		const [{ count }] = await db
+			.select({ count: sql<number>`count(*)::int` })
+			.from(invoices)
+			.where(
+				and(eq(invoices.companyId, params.companyId), eq(invoices.direction, 'incoming'))
+			);
+		const invoiceNumber = `CUSTOMS-${year}-${String(count + 1).padStart(4, '0')}`;
+
+		// Insert the customs invoice
+		const [invoice] = await db
+			.insert(invoices)
+			.values({
+				companyId: params.companyId,
+				partyId,
+				direction: 'incoming',
+				invoiceNumber,
+				issueDate,
+				dueDate: null,
+				subtotal: amount.toFixed(2),
+				vat: '0',
+				total: amount.toFixed(2),
+				currency,
+				status: markPaid ? 'paid' : 'draft',
+				notes
+			})
+			.returning({ id: invoices.id });
+
+		await db.insert(invoiceLineItems).values({
+			invoiceId: invoice.id,
+			description: `Import duty / customs for package ${pkg.trackingNumber}`,
+			quantity: '1',
+			unitPrice: amount.toFixed(2),
+			total: amount.toFixed(2)
+		});
+
+		// Link to the package
+		await db
+			.update(packages)
+			.set({ customsInvoiceId: invoice.id, updatedAt: new Date() })
+			.where(eq(packages.id, params.packageId));
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'invoice_created',
+			`Customs invoice ${invoiceNumber} created for package ${pkg.trackingNumber} (${currency} ${amount.toFixed(2)})`,
+			{ invoiceId: invoice.id, packageId: params.packageId, amount: amount.toFixed(2) }
+		);
+
+		if (markPaid) {
+			await logCompanyEvent(
+				params.companyId,
+				user.id,
+				'invoice_paid',
+				`Customs invoice ${invoiceNumber} marked paid`,
+				{ invoiceId: invoice.id }
+			);
+		}
+
+		return { customsCreated: true, invoiceId: invoice.id };
+	},
+
+	deletePackage: async ({ locals, params }) => {
+		await requireCompanyRole(locals, params.companyId, 'manager');
+
+		const [pkg] = await db
+			.select({ trackingNumber: packages.trackingNumber })
+			.from(packages)
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)))
+			.limit(1);
+
+		if (!pkg) return fail(404, { error: 'Package not found' });
+
+		await db
+			.delete(packages)
+			.where(and(eq(packages.id, params.packageId), eq(packages.companyId, params.companyId)));
+
+		redirect(303, `/companies/${params.companyId}/packages`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/packages/[packageId]/+page.svelte b/src/routes/(app)/companies/[companyId]/packages/[packageId]/+page.svelte
new file mode 100644
index 0000000..663595d
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/packages/[packageId]/+page.svelte
@@ -0,0 +1,690 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import { formatDate, formatDateTime, timeAgo } from '$lib/utils/date.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+
+	const pkg = $derived(data.package);
+
+	const CARRIER_LABELS: Record<string, string> = {
+		ups: 'UPS',
+		fedex: 'FedEx',
+		dhl: 'DHL',
+		usps: 'USPS',
+		flash_express: 'Flash Express',
+		kerry_th: 'Kerry Express (TH)',
+		jnt_express: 'J&T Express',
+		thailand_post: 'Thailand Post',
+		other: 'Other'
+	};
+
+	const STATUS_LABELS: Record<string, string> = {
+		pending: 'Pending',
+		in_transit: 'In Transit',
+		out_for_delivery: 'Out for Delivery',
+		delivered: 'Delivered',
+		exception: 'Exception',
+		returned: 'Returned',
+		cancelled: 'Cancelled'
+	};
+
+	const STATUSES = Object.entries(STATUS_LABELS);
+
+	const CARRIERS = [
+		{ value: 'ups', label: 'UPS' },
+		{ value: 'fedex', label: 'FedEx' },
+		{ value: 'dhl', label: 'DHL' },
+		{ value: 'usps', label: 'USPS' },
+		{ value: 'flash_express', label: 'Flash Express' },
+		{ value: 'kerry_th', label: 'Kerry Express (TH)' },
+		{ value: 'jnt_express', label: 'J&T Express' },
+		{ value: 'thailand_post', label: 'Thailand Post' },
+		{ value: 'other', label: 'Other' }
+	];
+
+	const CURRENCIES = ['THB', 'USD', 'EUR', 'GBP', 'SGD', 'CNY', 'JPY'];
+
+	function statusBadge(status: string): string {
+		const map: Record<string, string> = {
+			pending: 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400',
+			in_transit: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+			out_for_delivery: 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300',
+			delivered: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+			exception: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300',
+			returned: 'bg-amber-100 text-amber-700 dark:bg-amber-900/40 dark:text-amber-300',
+			cancelled: 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-500'
+		};
+		return map[status] ?? 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400';
+	}
+
+	function statusDot(status: string): string {
+		const map: Record<string, string> = {
+			pending: 'bg-gray-400',
+			in_transit: 'bg-blue-500',
+			out_for_delivery: 'bg-amber-500',
+			delivered: 'bg-green-500',
+			exception: 'bg-red-500',
+			returned: 'bg-amber-400',
+			cancelled: 'bg-gray-400'
+		};
+		return map[status] ?? 'bg-gray-400';
+	}
+
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
+	);
+
+	let showEditModal = $state(false);
+	let confirmDelete = $state(false);
+	let showCustomsForm = $state(false);
+
+	// Manual update form state
+	let manualStatus = $state('in_transit');
+	let manualLocation = $state('');
+	let manualDescription = $state('');
+
+	const inputClass =
+		'w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none';
+	const labelClass = 'block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1';
+</script>
+
+<svelte:head>
+	<title>{pkg.trackingNumber} - {data.company.name}</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<!-- Header row -->
+	<div class="flex flex-wrap items-center gap-3">
+		<a
+			href="/companies/{data.company.id}/packages"
+			class="text-sm text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-200"
+		>
+			← Packages
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">/</span>
+		<h2 class="font-mono text-lg font-bold text-gray-900 dark:text-white">{pkg.trackingNumber}</h2>
+		<span
+			class="rounded-full px-2 py-0.5 text-xs font-medium bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-300"
+		>
+			{CARRIER_LABELS[pkg.carrier] ?? pkg.carrier}
+		</span>
+		<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusBadge(pkg.status)}">
+			{STATUS_LABELS[pkg.status] ?? pkg.status}
+		</span>
+		{#if pkg.direction === 'incoming'}
+			<span class="text-blue-500 dark:text-blue-400 text-sm font-medium">↓ Incoming</span>
+		{:else}
+			<span class="text-orange-500 dark:text-orange-400 text-sm font-medium">↑ Outgoing</span>
+		{/if}
+
+		<div class="ml-auto flex items-center gap-2">
+			<!-- Refresh Status -->
+			<form method="POST" action="?/refreshStatus" use:enhance>
+				<button
+					type="submit"
+					class="rounded-md border border-gray-300 dark:border-gray-600 px-3 py-1.5 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700"
+				>
+					Refresh Status
+				</button>
+			</form>
+
+			<!-- Edit -->
+			<button
+				type="button"
+				onclick={() => (showEditModal = true)}
+				class="rounded-md border border-gray-300 dark:border-gray-600 px-3 py-1.5 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700"
+			>
+				Edit
+			</button>
+
+			<!-- Delete (manager+) -->
+			{#if canManage}
+				{#if !confirmDelete}
+					<button
+						type="button"
+						onclick={() => (confirmDelete = true)}
+						class="rounded-md px-3 py-1.5 text-sm font-medium text-red-600 dark:text-red-400 hover:bg-red-50 dark:hover:bg-red-900/20"
+					>
+						Delete
+					</button>
+				{:else}
+					<form method="POST" action="?/deletePackage" use:enhance class="flex items-center gap-2">
+						<span class="text-sm text-gray-600 dark:text-gray-400">Are you sure?</span>
+						<button
+							type="submit"
+							class="rounded-md bg-red-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-red-700"
+						>
+							Yes, delete
+						</button>
+						<button
+							type="button"
+							onclick={() => (confirmDelete = false)}
+							class="text-sm text-gray-500 dark:text-gray-400 hover:underline"
+						>
+							Cancel
+						</button>
+					</form>
+				{/if}
+			{/if}
+		</div>
+	</div>
+
+	<!-- Refresh error banner -->
+	{#if form?.refreshError}
+		<div
+			class="rounded-md bg-red-50 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300"
+		>
+			Refresh failed: {form.refreshError}
+		</div>
+	{/if}
+	{#if form?.refreshed}
+		<div
+			class="rounded-md bg-green-50 dark:bg-green-900/30 px-4 py-3 text-sm text-green-700 dark:text-green-300"
+		>
+			Status refreshed — {form.newCount} new event(s) added.
+		</div>
+	{/if}
+	{#if form?.updated}
+		<div
+			class="rounded-md bg-green-50 dark:bg-green-900/30 px-4 py-3 text-sm text-green-700 dark:text-green-300"
+		>
+			Package status updated.
+		</div>
+	{/if}
+	{#if form?.saved}
+		<div
+			class="rounded-md bg-green-50 dark:bg-green-900/30 px-4 py-3 text-sm text-green-700 dark:text-green-300"
+		>
+			Package details saved.
+		</div>
+	{/if}
+
+	<!-- Summary grid -->
+	<div class="grid grid-cols-2 gap-4 sm:grid-cols-4">
+		{#each [
+			{ label: 'Direction', value: pkg.direction === 'incoming' ? '↓ Incoming' : '↑ Outgoing' },
+			{ label: 'Shipped', value: pkg.shippedAt ? formatDateTime(pkg.shippedAt) : '—' },
+			{ label: 'ETA', value: pkg.estimatedDelivery ? formatDate(pkg.estimatedDelivery) : '—' },
+			...(pkg.deliveredAt ? [{ label: 'Delivered', value: formatDateTime(pkg.deliveredAt) }] : []),
+			{ label: 'Weight', value: pkg.weightKg ? `${parseFloat(pkg.weightKg).toFixed(3)} kg` : '—' },
+			{ label: 'Cost', value: pkg.shippingCost ? formatCurrency(pkg.shippingCost, pkg.currency) : '—' },
+			{ label: 'Location', value: pkg.currentLocation ?? '—' },
+			{ label: 'Last Refreshed', value: pkg.lastRefreshedAt ? timeAgo(pkg.lastRefreshedAt) : 'Never' }
+		] as card}
+			<div
+				class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-4"
+			>
+				<p class="text-xs font-medium uppercase tracking-wide text-gray-500 dark:text-gray-400">
+					{card.label}
+				</p>
+				<p class="mt-1 text-sm font-semibold text-gray-900 dark:text-white">{card.value}</p>
+			</div>
+		{/each}
+	</div>
+
+	<!-- Linked card -->
+	{#if data.linkedInvoice || data.linkedExpense || data.linkedParty || data.customsInvoice}
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-4 flex flex-wrap gap-4 text-sm"
+		>
+			<p class="text-xs font-semibold uppercase tracking-wide text-gray-500 dark:text-gray-400 w-full">
+				Linked To
+			</p>
+			{#if data.linkedInvoice}
+				<div>
+					<span class="text-gray-500 dark:text-gray-400">Invoice: </span>
+					<a
+						href="/companies/{data.company.id}/invoices/{data.linkedInvoice.id}"
+						class="font-medium text-blue-600 dark:text-blue-400 hover:underline"
+					>
+						#{data.linkedInvoice.invoiceNumber}
+					</a>
+				</div>
+			{/if}
+			{#if data.customsInvoice}
+				<div>
+					<span class="text-gray-500 dark:text-gray-400">Customs: </span>
+					<a
+						href="/companies/{data.company.id}/invoices/{data.customsInvoice.id}"
+						class="font-medium text-blue-600 dark:text-blue-400 hover:underline"
+					>
+						#{data.customsInvoice.invoiceNumber}
+					</a>
+					<span class="ml-1 text-gray-500 dark:text-gray-400">
+						({data.customsInvoice.currency} {data.customsInvoice.total})
+					</span>
+				</div>
+			{/if}
+			{#if data.linkedExpense}
+				<div>
+					<span class="text-gray-500 dark:text-gray-400">Expense: </span>
+					<span class="font-medium text-gray-900 dark:text-white">{data.linkedExpense.title}</span>
+				</div>
+			{/if}
+			{#if data.linkedParty}
+				<div>
+					<span class="text-gray-500 dark:text-gray-400">Party: </span>
+					<span class="font-medium text-gray-900 dark:text-white">{data.linkedParty.name}</span>
+				</div>
+			{/if}
+		</div>
+	{/if}
+
+	<!-- Customs / Import duty (after delivery, only if not yet recorded) -->
+	{#if pkg.status === 'delivered' && !data.customsInvoice}
+		<div class="rounded-lg border border-amber-200 dark:border-amber-700/50 bg-amber-50 dark:bg-amber-900/20 p-5">
+			<div class="mb-3 flex items-center justify-between">
+				<div>
+					<h3 class="font-medium text-amber-900 dark:text-amber-200">Import Duty / Customs</h3>
+					<p class="mt-1 text-sm text-amber-700 dark:text-amber-300">
+						Did you pay customs duty or fees on delivery? Record it as a separate invoice.
+					</p>
+				</div>
+				{#if !showCustomsForm}
+					<button
+						type="button"
+						onclick={() => (showCustomsForm = true)}
+						class="rounded-md bg-amber-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-amber-700"
+					>
+						+ Record customs duty
+					</button>
+				{/if}
+			</div>
+
+			{#if form?.customsError}
+				<div class="mb-3 rounded-md bg-red-50 dark:bg-red-900/30 p-2 text-sm text-red-700 dark:text-red-300">
+					{form.customsError}
+				</div>
+			{/if}
+
+			{#if showCustomsForm}
+				<form
+					method="POST"
+					action="?/addCustomsInvoice"
+					use:enhance={() =>
+						async ({ update }) => {
+							await update();
+						}}
+					class="space-y-3"
+				>
+					<div class="grid grid-cols-1 gap-3 sm:grid-cols-3">
+						<div>
+							<label for="customsParty" class="mb-1 block text-xs font-medium text-amber-900 dark:text-amber-200">
+								Paid to (party) <span class="text-red-500">*</span>
+							</label>
+							<select
+								id="customsParty"
+								name="partyId"
+								required
+								class="w-full rounded-md border border-amber-300 dark:border-amber-700 bg-white dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+							>
+								<option value="">Select party…</option>
+								{#each data.parties as p}
+									<option value={p.id}>{p.name}</option>
+								{/each}
+							</select>
+						</div>
+						<div>
+							<label for="customsAmount" class="mb-1 block text-xs font-medium text-amber-900 dark:text-amber-200">
+								Amount <span class="text-red-500">*</span>
+							</label>
+							<input
+								type="number"
+								id="customsAmount"
+								name="amount"
+								step="0.01"
+								min="0.01"
+								required
+								class="w-full rounded-md border border-amber-300 dark:border-amber-700 bg-white dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+							/>
+						</div>
+						<div>
+							<label for="customsCurrency" class="mb-1 block text-xs font-medium text-amber-900 dark:text-amber-200">
+								Currency
+							</label>
+							<select
+								id="customsCurrency"
+								name="currency"
+								class="w-full rounded-md border border-amber-300 dark:border-amber-700 bg-white dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+							>
+								<option value="THB" selected>THB</option>
+								<option value="USD">USD</option>
+								<option value="EUR">EUR</option>
+								<option value="GBP">GBP</option>
+							</select>
+						</div>
+					</div>
+					<div>
+						<label for="customsIssueDate" class="mb-1 block text-xs font-medium text-amber-900 dark:text-amber-200">
+							Date paid
+						</label>
+						<input
+							type="date"
+							id="customsIssueDate"
+							name="issueDate"
+							value={new Date().toISOString().split('T')[0]}
+							class="rounded-md border border-amber-300 dark:border-amber-700 bg-white dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+						/>
+					</div>
+					<div>
+						<label for="customsNotes" class="mb-1 block text-xs font-medium text-amber-900 dark:text-amber-200">
+							Notes
+						</label>
+						<textarea
+							id="customsNotes"
+							name="notes"
+							rows="2"
+							class="w-full rounded-md border border-amber-300 dark:border-amber-700 bg-white dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
+						></textarea>
+					</div>
+					<label class="flex items-center gap-2 text-sm text-amber-900 dark:text-amber-200">
+						<input type="checkbox" name="markPaid" checked class="rounded" />
+						Mark as paid (paid directly to courier on delivery)
+					</label>
+					<div class="flex justify-end gap-2">
+						<button
+							type="button"
+							onclick={() => (showCustomsForm = false)}
+							class="rounded-md px-3 py-1.5 text-sm text-amber-900 dark:text-amber-200 hover:bg-amber-100 dark:hover:bg-amber-900/40"
+						>
+							Cancel
+						</button>
+						<button
+							type="submit"
+							class="rounded-md bg-amber-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-amber-700"
+						>
+							Create Invoice
+						</button>
+					</div>
+				</form>
+			{/if}
+		</div>
+	{/if}
+
+	<!-- Notes -->
+	{#if pkg.notes}
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-4 text-sm"
+		>
+			<p class="text-xs font-semibold uppercase tracking-wide text-gray-500 dark:text-gray-400 mb-1">
+				Notes
+			</p>
+			<p class="text-gray-700 dark:text-gray-300">{pkg.notes}</p>
+		</div>
+	{/if}
+
+	<!-- Manual update form -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		<h3 class="mb-4 text-sm font-semibold uppercase tracking-wide text-gray-700 dark:text-gray-300">
+			Add Manual Update
+		</h3>
+		<form method="POST" action="?/updateManual" use:enhance class="flex flex-wrap gap-3 items-end">
+			<div class="min-w-[160px]">
+				<label for="manualStatus" class={labelClass}>Status <span class="text-red-500">*</span></label>
+				<select
+					id="manualStatus"
+					name="status"
+					bind:value={manualStatus}
+					class={inputClass}
+				>
+					{#each STATUSES as [val, lbl]}
+						<option value={val}>{lbl}</option>
+					{/each}
+				</select>
+			</div>
+			<div class="min-w-[200px]">
+				<label for="manualLocation" class={labelClass}>Location</label>
+				<input
+					id="manualLocation"
+					name="location"
+					type="text"
+					bind:value={manualLocation}
+					placeholder="e.g. Bangkok sorting facility"
+					class={inputClass}
+				/>
+			</div>
+			<div class="min-w-[240px]">
+				<label for="manualDesc" class={labelClass}>Description</label>
+				<input
+					id="manualDesc"
+					name="description"
+					type="text"
+					bind:value={manualDescription}
+					placeholder="What happened?"
+					class={inputClass}
+				/>
+			</div>
+			<div>
+				<button
+					type="submit"
+					class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Add Update
+				</button>
+			</div>
+		</form>
+	</div>
+
+	<!-- Timeline -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		<h3 class="mb-4 text-sm font-semibold uppercase tracking-wide text-gray-700 dark:text-gray-300">
+			Timeline
+		</h3>
+
+		{#if data.events.length === 0}
+			<p class="text-sm text-gray-500 dark:text-gray-400">No events yet.</p>
+		{:else}
+			<ol class="relative border-l border-gray-200 dark:border-gray-700 ml-3 space-y-6">
+				{#each data.events as ev}
+					<li class="ml-6">
+						<span
+							class="absolute -left-1.5 mt-1.5 flex h-3 w-3 items-center justify-center rounded-full {ev.status ? statusDot(ev.status) : 'bg-gray-400'}"
+						></span>
+						<div class="flex flex-wrap items-baseline gap-2">
+							<time class="text-xs text-gray-500 dark:text-gray-400 whitespace-nowrap">
+								{formatDateTime(ev.occurredAt)}
+							</time>
+							{#if ev.status}
+								<span
+									class="rounded-full px-1.5 py-0.5 text-xs font-medium {statusBadge(ev.status)}"
+								>
+									{STATUS_LABELS[ev.status] ?? ev.status}
+								</span>
+							{/if}
+						</div>
+						{#if ev.description}
+							<p class="mt-0.5 text-sm text-gray-900 dark:text-white">{ev.description}</p>
+						{/if}
+						{#if ev.location}
+							<p class="text-xs text-gray-500 dark:text-gray-400">{ev.location}</p>
+						{/if}
+						<p class="mt-0.5 text-xs text-gray-400 dark:text-gray-600">
+							{ev.source === 'manual' ? 'manual' : `via ${CARRIER_LABELS[ev.source] ?? ev.source}`}
+						</p>
+					</li>
+				{/each}
+			</ol>
+		{/if}
+	</div>
+</div>
+
+<!-- Edit modal -->
+{#if showEditModal}
+	<!-- Backdrop -->
+	<div
+		class="fixed inset-0 z-40 bg-black/50"
+		role="button"
+		tabindex="-1"
+		aria-label="Close modal"
+		onclick={() => (showEditModal = false)}
+		onkeydown={(e) => e.key === 'Escape' && (showEditModal = false)}
+	></div>
+
+	<!-- Modal panel -->
+	<div
+		class="fixed inset-0 z-50 flex items-center justify-center p-4"
+		aria-modal="true"
+		role="dialog"
+	>
+		<div
+			class="w-full max-w-2xl rounded-xl border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 shadow-xl overflow-y-auto max-h-[90vh]"
+		>
+			<div class="flex items-center justify-between border-b border-gray-200 dark:border-gray-700 px-6 py-4">
+				<h3 class="text-base font-semibold text-gray-900 dark:text-white">Edit Package</h3>
+				<button
+					type="button"
+					onclick={() => (showEditModal = false)}
+					class="text-gray-400 hover:text-gray-600 dark:hover:text-gray-200 text-xl leading-none"
+					aria-label="Close"
+				>
+					×
+				</button>
+			</div>
+
+			<form
+				method="POST"
+				action="?/updatePackage"
+				use:enhance={() => {
+					return ({ result }) => {
+						if (result.type === 'success') showEditModal = false;
+					};
+				}}
+				class="p-6 space-y-4"
+			>
+				<div class="grid grid-cols-2 gap-4">
+					<div>
+						<span class="{labelClass}">Direction (read-only)</span>
+						<p class="text-sm text-gray-900 dark:text-white py-2">
+							{pkg.direction === 'incoming' ? '↓ Incoming' : '↑ Outgoing'}
+						</p>
+					</div>
+					<div>
+						<label for="edit-recipientName" class={labelClass}>Recipient Name</label>
+						<input
+							id="edit-recipientName"
+							name="recipientName"
+							type="text"
+							value={pkg.recipientName ?? ''}
+							class={inputClass}
+						/>
+					</div>
+				</div>
+
+				<div>
+					<label for="edit-description" class={labelClass}>Description</label>
+					<input
+						id="edit-description"
+						name="description"
+						type="text"
+						value={pkg.description ?? ''}
+						class={inputClass}
+					/>
+				</div>
+
+				<div class="grid grid-cols-2 gap-4">
+					<div>
+						<label for="edit-estimatedDelivery" class={labelClass}>Estimated Delivery</label>
+						<input
+							id="edit-estimatedDelivery"
+							name="estimatedDelivery"
+							type="date"
+							value={pkg.estimatedDelivery ?? ''}
+							class={inputClass}
+						/>
+					</div>
+					<div>
+						<label for="edit-weightKg" class={labelClass}>Weight (kg)</label>
+						<input
+							id="edit-weightKg"
+							name="weightKg"
+							type="number"
+							min="0"
+							step="0.001"
+							value={pkg.weightKg ? parseFloat(pkg.weightKg) : ''}
+							class={inputClass}
+						/>
+					</div>
+					<div>
+						<label for="edit-shippingCost" class={labelClass}>Shipping Cost</label>
+						<input
+							id="edit-shippingCost"
+							name="shippingCost"
+							type="number"
+							min="0"
+							step="0.01"
+							value={pkg.shippingCost ? parseFloat(pkg.shippingCost) : ''}
+							class={inputClass}
+						/>
+					</div>
+				</div>
+
+				<div class="grid grid-cols-2 gap-4">
+					<!-- Invoice link -->
+					<div>
+						<label for="edit-invoiceId" class={labelClass}>Invoice</label>
+						<select id="edit-invoiceId" name="invoiceId" class={inputClass}>
+							<option value="">None</option>
+							{#each data.invoices as inv}
+								<option value={inv.id} selected={inv.id === pkg.invoiceId}>
+									#{inv.invoiceNumber} — {inv.partyName}
+								</option>
+							{/each}
+						</select>
+					</div>
+					<!-- Expense link -->
+					<div>
+						<label for="edit-expenseId" class={labelClass}>Expense</label>
+						<select id="edit-expenseId" name="expenseId" class={inputClass}>
+							<option value="">None</option>
+							{#each data.expenses as exp}
+								<option value={exp.id} selected={exp.id === pkg.expenseId}>
+									{exp.title} — {exp.projectName}
+								</option>
+							{/each}
+						</select>
+					</div>
+					<!-- Party link -->
+					<div class="col-span-2">
+						<label for="edit-partyId" class={labelClass}>Party</label>
+						<select id="edit-partyId" name="partyId" class={inputClass}>
+							<option value="">None</option>
+							{#each data.parties as p}
+								<option value={p.id} selected={p.id === pkg.partyId}>
+									{p.name} ({p.type})
+								</option>
+							{/each}
+						</select>
+					</div>
+				</div>
+
+				<div>
+					<label for="edit-notes" class={labelClass}>Notes</label>
+					<textarea
+						id="edit-notes"
+						name="notes"
+						rows="3"
+						class={inputClass}
+					>{pkg.notes ?? ''}</textarea>
+				</div>
+
+				<div class="flex justify-end gap-3 pt-2">
+					<button
+						type="button"
+						onclick={() => (showEditModal = false)}
+						class="rounded-md border border-gray-300 dark:border-gray-600 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700"
+					>
+						Cancel
+					</button>
+					<button
+						type="submit"
+						class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+					>
+						Save Changes
+					</button>
+				</div>
+			</form>
+		</div>
+	</div>
+{/if}
diff --git a/src/routes/(app)/companies/[companyId]/packages/new/+page.server.ts b/src/routes/(app)/companies/[companyId]/packages/new/+page.server.ts
new file mode 100644
index 0000000..096351e
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/packages/new/+page.server.ts
@@ -0,0 +1,148 @@
+import { fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import {
+	packages,
+	packageEvents,
+	invoices,
+	expenses,
+	parties,
+	projects
+} from '$lib/server/db/schema.js';
+import { eq, and, isNull } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['user', 'manager', 'admin', 'hr']);
+
+	const preInvoiceId = url.searchParams.get('invoiceId') || '';
+	const preExpenseId = url.searchParams.get('expenseId') || '';
+	const preDirection = url.searchParams.get('direction') || 'outgoing';
+
+	const invoiceList = await db
+		.select({
+			id: invoices.id,
+			invoiceNumber: invoices.invoiceNumber,
+			direction: invoices.direction,
+			partyName: parties.name
+		})
+		.from(invoices)
+		.innerJoin(parties, eq(invoices.partyId, parties.id))
+		.where(eq(invoices.companyId, params.companyId))
+		.orderBy(invoices.invoiceNumber);
+
+	const expenseList = await db
+		.select({
+			id: expenses.id,
+			title: expenses.title,
+			amount: expenses.amount,
+			projectName: projects.name
+		})
+		.from(expenses)
+		.innerJoin(projects, eq(expenses.projectId, projects.id))
+		.where(eq(projects.companyId, params.companyId))
+		.orderBy(expenses.title);
+
+	const partyList = await db
+		.select({
+			id: parties.id,
+			name: parties.name,
+			type: parties.type
+		})
+		.from(parties)
+		.where(and(eq(parties.companyId, params.companyId), eq(parties.isActive, true), isNull(parties.deletedAt)))
+		.orderBy(parties.name);
+
+	return {
+		invoices: invoiceList,
+		expenses: expenseList,
+		parties: partyList,
+		preInvoiceId,
+		preExpenseId,
+		preDirection
+	};
+};
+
+export const actions: Actions = {
+	default: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'user',
+			'manager',
+			'admin',
+			'hr'
+		]);
+
+		const formData = await request.formData();
+
+		const direction = formData.get('direction')?.toString() as 'incoming' | 'outgoing' | undefined;
+		const carrier = formData.get('carrier')?.toString();
+		const trackingNumber = formData.get('trackingNumber')?.toString().trim();
+		const description = formData.get('description')?.toString().trim() || null;
+		const recipientName = formData.get('recipientName')?.toString().trim() || null;
+		const shippedAtRaw = formData.get('shippedAt')?.toString() || null;
+		const estimatedDelivery = formData.get('estimatedDelivery')?.toString() || null;
+		const weightKgRaw = formData.get('weightKg')?.toString() || null;
+		const shippingCostRaw = formData.get('shippingCost')?.toString() || null;
+		const currency = formData.get('currency')?.toString() || 'THB';
+		const invoiceId = formData.get('invoiceId')?.toString() || null;
+		const expenseId = formData.get('expenseId')?.toString() || null;
+		const partyId = formData.get('partyId')?.toString() || null;
+		const notes = formData.get('notes')?.toString().trim() || null;
+
+		if (!direction || !['incoming', 'outgoing'].includes(direction)) {
+			return fail(400, { error: 'Direction is required' });
+		}
+		if (!carrier) {
+			return fail(400, { error: 'Carrier is required' });
+		}
+		if (!trackingNumber) {
+			return fail(400, { error: 'Tracking number is required' });
+		}
+
+		const shippedAt = shippedAtRaw ? new Date(shippedAtRaw) : null;
+		const weightKg = weightKgRaw ? parseFloat(weightKgRaw).toFixed(3) : null;
+		const shippingCost = shippingCostRaw ? parseFloat(shippingCostRaw).toFixed(2) : null;
+
+		const [newPkg] = await db
+			.insert(packages)
+			.values({
+				companyId: params.companyId,
+				direction,
+				carrier: carrier as any,
+				trackingNumber,
+				description,
+				recipientName,
+				shippedAt,
+				estimatedDelivery: estimatedDelivery || null,
+				weightKg,
+				shippingCost,
+				currency,
+				invoiceId: invoiceId || null,
+				expenseId: expenseId || null,
+				partyId: partyId || null,
+				notes,
+				status: 'pending',
+				createdBy: user.id
+			})
+			.returning({ id: packages.id });
+
+		await db.insert(packageEvents).values({
+			packageId: newPkg.id,
+			occurredAt: shippedAt ?? new Date(),
+			status: 'pending',
+			source: 'manual',
+			description: 'Package created'
+		});
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'package_created',
+			`Created ${direction} package ${trackingNumber} via ${carrier}`,
+			{ trackingNumber, carrier, direction }
+		);
+
+		redirect(303, `/companies/${params.companyId}/packages/${newPkg.id}`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/packages/new/+page.svelte b/src/routes/(app)/companies/[companyId]/packages/new/+page.svelte
new file mode 100644
index 0000000..bd07ef1
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/packages/new/+page.svelte
@@ -0,0 +1,281 @@
+<script lang="ts">
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+
+	const CARRIERS = [
+		{ value: 'ups', label: 'UPS' },
+		{ value: 'fedex', label: 'FedEx' },
+		{ value: 'dhl', label: 'DHL' },
+		{ value: 'usps', label: 'USPS' },
+		{ value: 'flash_express', label: 'Flash Express' },
+		{ value: 'kerry_th', label: 'Kerry Express (TH)' },
+		{ value: 'jnt_express', label: 'J&T Express' },
+		{ value: 'thailand_post', label: 'Thailand Post' },
+		{ value: 'other', label: 'Other' }
+	];
+
+	const CURRENCIES = ['THB', 'USD', 'EUR', 'GBP', 'SGD', 'CNY', 'JPY'];
+
+	// svelte-ignore state_referenced_locally
+	let direction = $state(
+		(data.preDirection as 'incoming' | 'outgoing') === 'incoming' ? 'incoming' : 'outgoing'
+	);
+	// svelte-ignore state_referenced_locally
+	let selectedInvoiceId = $state(data.preInvoiceId);
+
+	// Auto-set direction based on linked invoice
+	$effect(() => {
+		if (selectedInvoiceId) {
+			const inv = data.invoices.find((i) => i.id === selectedInvoiceId);
+			if (inv) {
+				direction = inv.direction;
+			}
+		}
+	});
+
+	const inputClass =
+		'w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none';
+	const labelClass = 'block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1';
+</script>
+
+<svelte:head>
+	<title>New Package - {data.company.name}</title>
+</svelte:head>
+
+<div class="mx-auto max-w-3xl">
+	<div class="mb-6 flex items-center gap-3">
+		<a
+			href="../packages"
+			class="text-sm text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-200"
+		>
+			← Packages
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">/</span>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">New Package</h2>
+	</div>
+
+	{#if form?.error}
+		<div
+			class="mb-4 rounded-md bg-red-50 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300"
+		>
+			{form.error}
+		</div>
+	{/if}
+
+	<form method="POST" class="space-y-6">
+		<!-- Shipment section -->
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4"
+		>
+			<h3 class="text-sm font-semibold uppercase tracking-wide text-gray-700 dark:text-gray-300">
+				Shipment
+			</h3>
+
+			<!-- Direction -->
+			<fieldset>
+				<legend class="{labelClass}">Direction</legend>
+				<div class="flex gap-6">
+					{#each [{ value: 'outgoing', label: '↑ Outgoing (we send)' }, { value: 'incoming', label: '↓ Incoming (we receive)' }] as d}
+						<label class="flex items-center gap-2 cursor-pointer">
+							<input
+								type="radio"
+								name="direction"
+								value={d.value}
+								checked={direction === d.value}
+								onchange={() => {
+									direction = d.value as 'incoming' | 'outgoing';
+								}}
+								class="text-blue-600"
+							/>
+							<span class="text-sm text-gray-700 dark:text-gray-300">{d.label}</span>
+						</label>
+					{/each}
+				</div>
+			</fieldset>
+
+			<div class="grid grid-cols-2 gap-4">
+				<!-- Carrier -->
+				<div>
+					<label for="carrier" class={labelClass}>Carrier <span class="text-red-500">*</span></label>
+					<select id="carrier" name="carrier" required class={inputClass}>
+						<option value="">Select carrier...</option>
+						{#each CARRIERS as c}
+							<option value={c.value}>{c.label}</option>
+						{/each}
+					</select>
+				</div>
+
+				<!-- Tracking Number -->
+				<div>
+					<label for="trackingNumber" class={labelClass}
+						>Tracking Number <span class="text-red-500">*</span></label
+					>
+					<input
+						id="trackingNumber"
+						name="trackingNumber"
+						type="text"
+						required
+						placeholder="e.g. 1Z999AA10123456784"
+						class="{inputClass} font-mono"
+					/>
+				</div>
+			</div>
+
+			<!-- Description -->
+			<div>
+				<label for="description" class={labelClass}>Description</label>
+				<input
+					id="description"
+					name="description"
+					type="text"
+					placeholder="What's being shipped?"
+					class={inputClass}
+				/>
+			</div>
+
+			<!-- Recipient -->
+			<div>
+				<label for="recipientName" class={labelClass}>Recipient Name</label>
+				<input id="recipientName" name="recipientName" type="text" class={inputClass} />
+			</div>
+		</div>
+
+		<!-- Link To section -->
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4"
+		>
+			<h3 class="text-sm font-semibold uppercase tracking-wide text-gray-700 dark:text-gray-300">
+				Link To
+			</h3>
+
+			<!-- Party -->
+			<div>
+				<label for="partyId" class={labelClass}>Party (optional)</label>
+				<select id="partyId" name="partyId" class={inputClass}>
+					<option value="">None</option>
+					{#each data.parties as p}
+						<option value={p.id}>{p.name} ({p.type})</option>
+					{/each}
+				</select>
+			</div>
+
+			<!-- Invoice -->
+			<div>
+				<label for="invoiceId" class={labelClass}>Invoice (optional)</label>
+				<select
+					id="invoiceId"
+					name="invoiceId"
+					bind:value={selectedInvoiceId}
+					class={inputClass}
+				>
+					<option value="">None</option>
+					{#each data.invoices as inv}
+						<option value={inv.id}
+							>#{inv.invoiceNumber} — {inv.partyName} ({inv.direction})</option
+						>
+					{/each}
+				</select>
+			</div>
+
+			<!-- Expense -->
+			<div>
+				<label for="expenseId" class={labelClass}>Expense (optional)</label>
+				<select id="expenseId" name="expenseId" class={inputClass}>
+					<option value="">None</option>
+					{#each data.expenses as exp}
+						<option
+							value={exp.id}
+							selected={exp.id === data.preExpenseId}
+						>
+							{exp.title} — {exp.projectName}
+						</option>
+					{/each}
+				</select>
+			</div>
+		</div>
+
+		<!-- Dates & Cost section -->
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4"
+		>
+			<h3 class="text-sm font-semibold uppercase tracking-wide text-gray-700 dark:text-gray-300">
+				Dates & Cost
+			</h3>
+
+			<div class="grid grid-cols-2 gap-4">
+				<div>
+					<label for="shippedAt" class={labelClass}>Shipped Date</label>
+					<input id="shippedAt" name="shippedAt" type="date" class={inputClass} />
+				</div>
+
+				<div>
+					<label for="estimatedDelivery" class={labelClass}>Estimated Delivery</label>
+					<input id="estimatedDelivery" name="estimatedDelivery" type="date" class={inputClass} />
+				</div>
+
+				<div>
+					<label for="weightKg" class={labelClass}>Weight (kg)</label>
+					<input
+						id="weightKg"
+						name="weightKg"
+						type="number"
+						min="0"
+						step="0.001"
+						class={inputClass}
+					/>
+				</div>
+
+				<div>
+					<label for="shippingCost" class={labelClass}>Shipping Cost</label>
+					<input
+						id="shippingCost"
+						name="shippingCost"
+						type="number"
+						min="0"
+						step="0.01"
+						class={inputClass}
+					/>
+				</div>
+
+				<div>
+					<label for="currency" class={labelClass}>Currency</label>
+					<select id="currency" name="currency" class={inputClass}>
+						{#each CURRENCIES as cur}
+							<option value={cur} selected={cur === (data.company.currency ?? 'THB')}>{cur}</option>
+						{/each}
+					</select>
+				</div>
+			</div>
+		</div>
+
+		<!-- Notes section -->
+		<div
+			class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6"
+		>
+			<label for="notes" class="{labelClass} mb-2">Notes</label>
+			<textarea
+				id="notes"
+				name="notes"
+				rows="3"
+				class={inputClass}
+				placeholder="Any additional notes about this shipment..."
+			></textarea>
+		</div>
+
+		<div class="flex justify-end gap-3">
+			<a
+				href="../packages"
+				class="rounded-md border border-gray-300 dark:border-gray-600 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700"
+			>
+				Cancel
+			</a>
+			<button
+				type="submit"
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				Create Package
+			</button>
+		</div>
+	</form>
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/parties/+page.server.ts b/src/routes/(app)/companies/[companyId]/parties/+page.server.ts
new file mode 100644
index 0000000..7f96257
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/parties/+page.server.ts
@@ -0,0 +1,38 @@
+import type { PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { parties } from '$lib/server/db/schema.js';
+import { eq, and, isNull, sql } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+
+export const load: PageServerLoad = async ({ locals, params, url }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager', 'user']);
+
+	const typeFilter = url.searchParams.get('type') || 'all';
+
+	const whereClause =
+		typeFilter === 'all'
+			? and(eq(parties.companyId, params.companyId), isNull(parties.deletedAt))
+			: and(
+					eq(parties.companyId, params.companyId),
+					isNull(parties.deletedAt),
+					eq(parties.type, typeFilter as 'customer' | 'supplier' | 'both')
+				);
+
+	const partyList = await db
+		.select({
+			id: parties.id,
+			name: parties.name,
+			type: parties.type,
+			contactPerson: parties.contactPerson,
+			email: parties.email,
+			phone: parties.phone,
+			taxId: parties.taxId,
+			isActive: parties.isActive,
+			createdAt: parties.createdAt
+		})
+		.from(parties)
+		.where(whereClause)
+		.orderBy(sql`${parties.name} asc`);
+
+	return { parties: partyList, typeFilter };
+};
diff --git a/src/routes/(app)/companies/[companyId]/parties/+page.svelte b/src/routes/(app)/companies/[companyId]/parties/+page.svelte
new file mode 100644
index 0000000..75d98cb
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/parties/+page.svelte
@@ -0,0 +1,106 @@
+<script lang="ts">
+	import { goto } from '$app/navigation';
+	import type { PageData } from './$types';
+
+	let { data } = $props();
+
+	const canManage = $derived(data.companyRoles.includes('admin') || data.companyRoles.includes('manager'));
+
+	const typeColors: Record<string, string> = {
+		customer: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+		supplier: 'bg-purple-100 text-purple-700 dark:bg-purple-900/40 dark:text-purple-300',
+		both: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300'
+	};
+</script>
+
+<svelte:head>
+	<title>Contacts - {data.company.name}</title>
+</svelte:head>
+
+<div>
+	<div class="mb-4 flex items-center justify-between">
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">
+			Contacts
+			<span class="ml-2 text-sm font-normal text-gray-500 dark:text-gray-400">({data.parties.length})</span>
+		</h2>
+		{#if canManage}
+			<a
+				href="./parties/new"
+				class="rounded-md bg-blue-600 px-3 py-1.5 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				New Contact
+			</a>
+		{/if}
+	</div>
+
+	<!-- Filter pills -->
+	<div class="mb-4 flex gap-2">
+		{#each ['all', 'customer', 'supplier'] as t}
+			<a
+				href="?type={t}"
+				class="rounded-full px-3 py-1 text-sm font-medium transition-colors
+					{data.typeFilter === t
+						? 'bg-blue-600 text-white'
+						: 'bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-600'}"
+			>
+				{t.charAt(0).toUpperCase() + t.slice(1)}
+			</a>
+		{/each}
+	</div>
+
+	{#if data.parties.length === 0}
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-12 text-center">
+			<p class="text-gray-500 dark:text-gray-400">No contacts found.</p>
+			{#if canManage}
+				<a href="./parties/new" class="mt-3 inline-block text-sm text-blue-600 dark:text-blue-400 hover:underline">
+					Add your first contact
+				</a>
+			{/if}
+		</div>
+	{:else}
+		<div class="overflow-hidden rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead>
+					<tr class="border-b border-gray-200 dark:border-gray-700 bg-gray-50 dark:bg-gray-900/50">
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Name</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Type</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Contact</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Email</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Phone</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Tax ID</th>
+						<th class="px-4 py-3 text-left font-medium text-gray-600 dark:text-gray-400">Status</th>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.parties as party}
+						<tr
+							class="border-b border-gray-100 dark:border-gray-700 hover:bg-gray-50 dark:hover:bg-gray-700/50 cursor-pointer"
+							onclick={() => goto(`./parties/${party.id}`)}
+						>
+							<td class="px-4 py-3 font-medium text-gray-900 dark:text-white">{party.name}</td>
+							<td class="px-4 py-3">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium {typeColors[party.type]}">
+									{party.type}
+								</span>
+							</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">{party.contactPerson ?? '—'}</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">{party.email ?? '—'}</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">{party.phone ?? '—'}</td>
+							<td class="px-4 py-3 text-gray-600 dark:text-gray-400">{party.taxId ?? '—'}</td>
+							<td class="px-4 py-3">
+								<span
+									class="rounded-full px-2 py-0.5 text-xs font-medium
+										{party.isActive
+											? 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300'
+											: 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-400'}"
+								>
+									{party.isActive ? 'Active' : 'Inactive'}
+								</span>
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/parties/[partyId]/+page.server.ts b/src/routes/(app)/companies/[companyId]/parties/[partyId]/+page.server.ts
new file mode 100644
index 0000000..e914ca2
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/parties/[partyId]/+page.server.ts
@@ -0,0 +1,115 @@
+import { error, fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { parties, invoices, expenses, projects } from '$lib/server/db/schema.js';
+import { eq, and, isNull, sql } from 'drizzle-orm';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager', 'user']);
+
+	const [party] = await db
+		.select()
+		.from(parties)
+		.where(
+			and(
+				eq(parties.id, params.partyId),
+				eq(parties.companyId, params.companyId),
+				isNull(parties.deletedAt)
+			)
+		)
+		.limit(1);
+
+	if (!party) error(404, 'Contact not found');
+
+	const relatedInvoices = await db
+		.select({
+			id: invoices.id,
+			invoiceNumber: invoices.invoiceNumber,
+			direction: invoices.direction,
+			status: invoices.status,
+			issueDate: invoices.issueDate,
+			dueDate: invoices.dueDate,
+			total: invoices.total,
+			currency: invoices.currency
+		})
+		.from(invoices)
+		.where(
+			and(eq(invoices.partyId, params.partyId), eq(invoices.companyId, params.companyId))
+		)
+		.orderBy(sql`${invoices.issueDate} desc`)
+		.limit(20);
+
+	const relatedExpenses = await db
+		.select({
+			id: expenses.id,
+			title: expenses.title,
+			amount: expenses.amount,
+			currency: expenses.currency,
+			status: expenses.status,
+			expenseDate: expenses.expenseDate
+		})
+		.from(expenses)
+		.innerJoin(projects, eq(expenses.projectId, projects.id))
+		.where(
+			and(eq(expenses.partyId, params.partyId), eq(projects.companyId, params.companyId))
+		)
+		.orderBy(sql`${expenses.expenseDate} desc`)
+		.limit(20);
+
+	return { party, relatedInvoices, relatedExpenses };
+};
+
+export const actions: Actions = {
+	updateParty: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+		const formData = await request.formData();
+
+		const name = formData.get('name')?.toString().trim();
+		if (!name) return fail(400, { error: 'Name is required' });
+
+		const type = (formData.get('type')?.toString() || 'customer') as 'customer' | 'supplier' | 'both';
+
+		await db
+			.update(parties)
+			.set({
+				name,
+				type,
+				contactPerson: formData.get('contactPerson')?.toString().trim() || null,
+				email: formData.get('email')?.toString().trim() || null,
+				phone: formData.get('phone')?.toString().trim() || null,
+				website: formData.get('website')?.toString().trim() || null,
+				taxId: formData.get('taxId')?.toString().trim() || null,
+				addressLine1: formData.get('addressLine1')?.toString().trim() || null,
+				addressLine2: formData.get('addressLine2')?.toString().trim() || null,
+				city: formData.get('city')?.toString().trim() || null,
+				postalCode: formData.get('postalCode')?.toString().trim() || null,
+				country: formData.get('country')?.toString().trim() || null,
+				paymentTerms: formData.get('paymentTerms')?.toString().trim() || null,
+				notes: formData.get('notes')?.toString().trim() || null,
+				updatedAt: new Date()
+			})
+			.where(
+				and(eq(parties.id, params.partyId), eq(parties.companyId, params.companyId))
+			);
+
+		return { success: true };
+	},
+
+	archiveParty: async ({ locals, params }) => {
+		await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+
+		await db
+			.update(parties)
+			.set({
+				deletedAt: new Date(),
+				isActive: false,
+				updatedAt: new Date()
+			})
+			.where(
+				and(eq(parties.id, params.partyId), eq(parties.companyId, params.companyId))
+			);
+
+		redirect(303, `/companies/${params.companyId}/parties`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/parties/[partyId]/+page.svelte b/src/routes/(app)/companies/[companyId]/parties/[partyId]/+page.svelte
new file mode 100644
index 0000000..5ca6738
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/parties/[partyId]/+page.svelte
@@ -0,0 +1,321 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { goto } from '$app/navigation';
+	import { formatCurrency } from '$lib/utils/currency.js';
+	import { formatDate } from '$lib/utils/date.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+
+	const canManage = $derived(
+		data.companyRoles.includes('admin') || data.companyRoles.includes('manager')
+	);
+	let editing = $state(false);
+
+	const typeColors: Record<string, string> = {
+		customer: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+		supplier: 'bg-purple-100 text-purple-700 dark:bg-purple-900/40 dark:text-purple-300',
+		both: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300'
+	};
+
+	const statusColors: Record<string, string> = {
+		draft: 'bg-gray-100 text-gray-600 dark:bg-gray-700 dark:text-gray-400',
+		sent: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+		paid: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+		overdue: 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300',
+		cancelled: 'bg-gray-100 text-gray-500 dark:bg-gray-700 dark:text-gray-500'
+	};
+</script>
+
+<svelte:head>
+	<title>{data.party.name} - {data.company.name}</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<div class="flex items-center gap-3">
+		<a href="../parties" class="text-sm text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-200">
+			← Contacts
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">/</span>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">{data.party.name}</h2>
+		<span class="rounded-full px-2 py-0.5 text-xs font-medium {typeColors[data.party.type]}">
+			{data.party.type}
+		</span>
+	</div>
+
+	{#if form?.error}
+		<div class="rounded-md bg-red-50 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	<!-- Details card -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		{#if !editing}
+			<div class="flex items-start justify-between mb-4">
+				<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">Details</h3>
+				{#if canManage}
+					<button
+						onclick={() => (editing = true)}
+						class="text-sm text-blue-600 dark:text-blue-400 hover:underline"
+					>
+						Edit
+					</button>
+				{/if}
+			</div>
+			<dl class="grid grid-cols-2 gap-x-6 gap-y-3 text-sm">
+				<div>
+					<dt class="text-gray-500 dark:text-gray-400">Contact Person</dt>
+					<dd class="text-gray-900 dark:text-white">{data.party.contactPerson ?? '—'}</dd>
+				</div>
+				<div>
+					<dt class="text-gray-500 dark:text-gray-400">Email</dt>
+					<dd class="text-gray-900 dark:text-white">{data.party.email ?? '—'}</dd>
+				</div>
+				<div>
+					<dt class="text-gray-500 dark:text-gray-400">Phone</dt>
+					<dd class="text-gray-900 dark:text-white">{data.party.phone ?? '—'}</dd>
+				</div>
+				<div>
+					<dt class="text-gray-500 dark:text-gray-400">Website</dt>
+					<dd class="text-gray-900 dark:text-white">{data.party.website ?? '—'}</dd>
+				</div>
+				<div>
+					<dt class="text-gray-500 dark:text-gray-400">Tax ID</dt>
+					<dd class="text-gray-900 dark:text-white">{data.party.taxId ?? '—'}</dd>
+				</div>
+				<div>
+					<dt class="text-gray-500 dark:text-gray-400">Payment Terms</dt>
+					<dd class="text-gray-900 dark:text-white">{data.party.paymentTerms ?? '—'}</dd>
+				</div>
+				<div class="col-span-2">
+					<dt class="text-gray-500 dark:text-gray-400">Address</dt>
+					<dd class="text-gray-900 dark:text-white">
+						{#if data.party.addressLine1}
+							{data.party.addressLine1}{#if data.party.addressLine2}, {data.party.addressLine2}{/if}
+							{#if data.party.city || data.party.postalCode}
+								<br />{data.party.city ?? ''} {data.party.postalCode ?? ''}
+							{/if}
+							{#if data.party.country}<br />{data.party.country}{/if}
+						{:else}
+							—
+						{/if}
+					</dd>
+				</div>
+				{#if data.party.notes}
+					<div class="col-span-2">
+						<dt class="text-gray-500 dark:text-gray-400">Notes</dt>
+						<dd class="text-gray-900 dark:text-white whitespace-pre-wrap">{data.party.notes}</dd>
+					</div>
+				{/if}
+			</dl>
+
+			{#if canManage}
+				<div class="mt-6 border-t border-gray-100 dark:border-gray-700 pt-4">
+					<form method="POST" action="?/archiveParty" use:enhance>
+						<button
+							type="submit"
+							class="text-sm text-red-600 dark:text-red-400 hover:underline"
+							onclick={(e) => {
+								if (!confirm('Archive this contact? It will be hidden from lists.')) e.preventDefault();
+							}}
+						>
+							Archive Contact
+						</button>
+					</form>
+				</div>
+			{/if}
+		{:else}
+			<!-- Edit form -->
+			<form method="POST" action="?/updateParty" use:enhance class="space-y-4">
+				<div class="flex items-center justify-between mb-2">
+					<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">Edit Details</h3>
+					<button
+						type="button"
+						onclick={() => (editing = false)}
+						class="text-sm text-gray-500 dark:text-gray-400 hover:underline"
+					>
+						Cancel
+					</button>
+				</div>
+
+				<div>
+					<label for="e-name" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Name *</label>
+					<input id="e-name" name="name" type="text" required value={data.party.name}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+				</div>
+
+				<div>
+					<label for="e-type" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Type</label>
+					<select id="e-type" name="type"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none">
+						{#each ['customer', 'supplier', 'both'] as t}
+							<option value={t} selected={data.party.type === t}>{t}</option>
+						{/each}
+					</select>
+				</div>
+
+				<div class="grid grid-cols-2 gap-4">
+					<div>
+						<label for="e-contact" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Contact Person</label>
+						<input id="e-contact" name="contactPerson" type="text" value={data.party.contactPerson ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-email" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Email</label>
+						<input id="e-email" name="email" type="email" value={data.party.email ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-phone" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Phone</label>
+						<input id="e-phone" name="phone" type="tel" value={data.party.phone ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-website" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Website</label>
+						<input id="e-website" name="website" type="url" value={data.party.website ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-taxid" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Tax ID</label>
+						<input id="e-taxid" name="taxId" type="text" value={data.party.taxId ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-terms" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Payment Terms</label>
+						<select id="e-terms" name="paymentTerms"
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none">
+							<option value="">None</option>
+							{#each ['Net 0', 'Net 7', 'Net 15', 'Net 30', 'Net 60'] as t}
+								<option value={t} selected={data.party.paymentTerms === t}>{t}</option>
+							{/each}
+						</select>
+					</div>
+				</div>
+
+				<div>
+					<label for="e-addr1" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Address Line 1</label>
+					<input id="e-addr1" name="addressLine1" type="text" value={data.party.addressLine1 ?? ''}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+				</div>
+				<div>
+					<label for="e-addr2" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Address Line 2</label>
+					<input id="e-addr2" name="addressLine2" type="text" value={data.party.addressLine2 ?? ''}
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+				</div>
+				<div class="grid grid-cols-3 gap-4">
+					<div>
+						<label for="e-city" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">City</label>
+						<input id="e-city" name="city" type="text" value={data.party.city ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-postal" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Postal Code</label>
+						<input id="e-postal" name="postalCode" type="text" value={data.party.postalCode ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+					<div>
+						<label for="e-country" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Country</label>
+						<input id="e-country" name="country" type="text" value={data.party.country ?? ''}
+							class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none" />
+					</div>
+				</div>
+
+				<div>
+					<label for="e-notes" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Notes</label>
+					<textarea id="e-notes" name="notes" rows="3"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none"
+					>{data.party.notes ?? ''}</textarea>
+				</div>
+
+				<div class="flex justify-end gap-3 pt-2">
+					<button type="button" onclick={() => (editing = false)}
+						class="rounded-md border border-gray-300 dark:border-gray-600 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700">
+						Cancel
+					</button>
+					<button type="submit"
+						class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700">
+						Save Changes
+					</button>
+				</div>
+			</form>
+		{/if}
+	</div>
+
+	<!-- Related Invoices -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		<div class="flex items-center justify-between mb-4">
+			<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">
+				Invoices ({data.relatedInvoices.length})
+			</h3>
+			{#if canManage}
+				<a href="/companies/{data.company.id}/invoices/new?partyId={data.party.id}" class="text-sm text-blue-600 dark:text-blue-400 hover:underline">
+					New Invoice
+				</a>
+			{/if}
+		</div>
+		{#if data.relatedInvoices.length === 0}
+			<p class="text-sm text-gray-500 dark:text-gray-400">No invoices yet.</p>
+		{:else}
+			<table class="w-full text-sm">
+				<thead>
+					<tr class="border-b border-gray-100 dark:border-gray-700">
+						<th class="pb-2 text-left font-medium text-gray-500 dark:text-gray-400">Invoice #</th>
+						<th class="pb-2 text-left font-medium text-gray-500 dark:text-gray-400">Direction</th>
+						<th class="pb-2 text-left font-medium text-gray-500 dark:text-gray-400">Date</th>
+						<th class="pb-2 text-right font-medium text-gray-500 dark:text-gray-400">Total</th>
+						<th class="pb-2 text-left font-medium text-gray-500 dark:text-gray-400">Status</th>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.relatedInvoices as inv}
+						<tr class="border-b border-gray-50 dark:border-gray-700/50 hover:bg-gray-50 dark:hover:bg-gray-700/30 cursor-pointer"
+							onclick={() => goto(`../../invoices/${inv.id}`)}>
+							<td class="py-2 font-medium text-gray-900 dark:text-white">{inv.invoiceNumber}</td>
+							<td class="py-2">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium
+									{inv.direction === 'outgoing'
+										? 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300'
+										: 'bg-orange-100 text-orange-700 dark:bg-orange-900/40 dark:text-orange-300'}">
+									{inv.direction}
+								</span>
+							</td>
+							<td class="py-2 text-gray-600 dark:text-gray-400">{formatDate(inv.issueDate)}</td>
+							<td class="py-2 text-right font-medium text-gray-900 dark:text-white">{formatCurrency(inv.total, inv.currency)}</td>
+							<td class="py-2">
+								<span class="rounded-full px-2 py-0.5 text-xs font-medium {statusColors[inv.status]}">
+									{inv.status}
+								</span>
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		{/if}
+	</div>
+
+	<!-- Related Expenses -->
+	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6">
+		<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide mb-4">
+			Expenses ({data.relatedExpenses.length})
+		</h3>
+		{#if data.relatedExpenses.length === 0}
+			<p class="text-sm text-gray-500 dark:text-gray-400">No expenses linked to this contact.</p>
+		{:else}
+			<div class="space-y-2">
+				{#each data.relatedExpenses as exp}
+					<div class="flex items-center justify-between rounded-md border border-gray-100 dark:border-gray-700 px-3 py-2">
+						<div>
+							<p class="text-sm font-medium text-gray-900 dark:text-white">{exp.title}</p>
+							<p class="text-xs text-gray-500 dark:text-gray-400">{formatDate(exp.expenseDate)}</p>
+						</div>
+						<div class="text-right">
+							<p class="text-sm font-medium text-gray-900 dark:text-white">{formatCurrency(exp.amount, exp.currency)}</p>
+							<span class="text-xs text-gray-500 dark:text-gray-400">{exp.status}</span>
+						</div>
+					</div>
+				{/each}
+			</div>
+		{/if}
+	</div>
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/parties/new/+page.server.ts b/src/routes/(app)/companies/[companyId]/parties/new/+page.server.ts
new file mode 100644
index 0000000..caf74e9
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/parties/new/+page.server.ts
@@ -0,0 +1,67 @@
+import { fail, redirect } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { parties } from '$lib/server/db/schema.js';
+import { requireCompanyRoleAny } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+	return {};
+};
+
+export const actions: Actions = {
+	default: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, ['admin', 'manager']);
+
+		const formData = await request.formData();
+
+		const name = formData.get('name')?.toString().trim();
+		if (!name) return fail(400, { error: 'Name is required' });
+
+		const type = (formData.get('type')?.toString() || 'customer') as 'customer' | 'supplier' | 'both';
+		const contactPerson = formData.get('contactPerson')?.toString().trim() || null;
+		const email = formData.get('email')?.toString().trim() || null;
+		const phone = formData.get('phone')?.toString().trim() || null;
+		const website = formData.get('website')?.toString().trim() || null;
+		const taxId = formData.get('taxId')?.toString().trim() || null;
+		const addressLine1 = formData.get('addressLine1')?.toString().trim() || null;
+		const addressLine2 = formData.get('addressLine2')?.toString().trim() || null;
+		const city = formData.get('city')?.toString().trim() || null;
+		const postalCode = formData.get('postalCode')?.toString().trim() || null;
+		const country = formData.get('country')?.toString().trim() || null;
+		const paymentTerms = formData.get('paymentTerms')?.toString().trim() || null;
+		const notes = formData.get('notes')?.toString().trim() || null;
+
+		const [party] = await db
+			.insert(parties)
+			.values({
+				companyId: params.companyId,
+				name,
+				type,
+				contactPerson,
+				email,
+				phone,
+				website,
+				taxId,
+				addressLine1,
+				addressLine2,
+				city,
+				postalCode,
+				country,
+				paymentTerms,
+				notes
+			})
+			.returning({ id: parties.id });
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'party_created',
+			`Created contact "${name}" (${type})`,
+			{ partyId: party.id }
+		);
+
+		redirect(303, `/companies/${params.companyId}/parties/${party.id}`);
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/parties/new/+page.svelte b/src/routes/(app)/companies/[companyId]/parties/new/+page.svelte
new file mode 100644
index 0000000..f73e314
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/parties/new/+page.svelte
@@ -0,0 +1,210 @@
+<script lang="ts">
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+</script>
+
+<svelte:head>
+	<title>New Contact - {data.company.name}</title>
+</svelte:head>
+
+<div class="mx-auto max-w-2xl">
+	<div class="mb-6 flex items-center gap-3">
+		<a href="../parties" class="text-sm text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-200">
+			← Contacts
+		</a>
+		<span class="text-gray-300 dark:text-gray-600">/</span>
+		<h2 class="text-lg font-semibold text-gray-900 dark:text-white">New Contact</h2>
+	</div>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 dark:bg-red-900/30 px-4 py-3 text-sm text-red-700 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	<form method="POST" class="space-y-6">
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4">
+			<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">Basic Info</h3>
+
+			<div>
+				<label for="name" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+					Name <span class="text-red-500">*</span>
+				</label>
+				<input
+					id="name"
+					name="name"
+					type="text"
+					required
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					placeholder="Company or individual name"
+				/>
+			</div>
+
+			<div>
+				<label for="type" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Type</label>
+				<select
+					id="type"
+					name="type"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+				>
+					<option value="customer">Customer</option>
+					<option value="supplier">Supplier</option>
+					<option value="both">Both (Customer & Supplier)</option>
+				</select>
+			</div>
+
+			<div>
+				<label for="contactPerson" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Contact Person</label>
+				<input
+					id="contactPerson"
+					name="contactPerson"
+					type="text"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					placeholder="Full name"
+				/>
+			</div>
+
+			<div class="grid grid-cols-2 gap-4">
+				<div>
+					<label for="email" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Email</label>
+					<input
+						id="email"
+						name="email"
+						type="email"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					/>
+				</div>
+				<div>
+					<label for="phone" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Phone</label>
+					<input
+						id="phone"
+						name="phone"
+						type="tel"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					/>
+				</div>
+			</div>
+
+			<div class="grid grid-cols-2 gap-4">
+				<div>
+					<label for="website" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Website</label>
+					<input
+						id="website"
+						name="website"
+						type="url"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+						placeholder="https://"
+					/>
+				</div>
+				<div>
+					<label for="taxId" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Tax ID</label>
+					<input
+						id="taxId"
+						name="taxId"
+						type="text"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					/>
+				</div>
+			</div>
+		</div>
+
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4">
+			<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">Address</h3>
+
+			<div>
+				<label for="addressLine1" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Address Line 1</label>
+				<input
+					id="addressLine1"
+					name="addressLine1"
+					type="text"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+				/>
+			</div>
+			<div>
+				<label for="addressLine2" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Address Line 2</label>
+				<input
+					id="addressLine2"
+					name="addressLine2"
+					type="text"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+				/>
+			</div>
+			<div class="grid grid-cols-3 gap-4">
+				<div>
+					<label for="city" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">City</label>
+					<input
+						id="city"
+						name="city"
+						type="text"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					/>
+				</div>
+				<div>
+					<label for="postalCode" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Postal Code</label>
+					<input
+						id="postalCode"
+						name="postalCode"
+						type="text"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+					/>
+				</div>
+				<div>
+					<label for="country" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Country</label>
+					<input
+						id="country"
+						name="country"
+						type="text"
+						class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+						placeholder="Thailand"
+					/>
+				</div>
+			</div>
+		</div>
+
+		<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-6 space-y-4">
+			<h3 class="text-sm font-semibold text-gray-700 dark:text-gray-300 uppercase tracking-wide">Terms & Notes</h3>
+
+			<div>
+				<label for="paymentTerms" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Payment Terms</label>
+				<select
+					id="paymentTerms"
+					name="paymentTerms"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+				>
+					<option value="">None</option>
+					<option value="Net 0">Net 0 (Due on receipt)</option>
+					<option value="Net 7">Net 7</option>
+					<option value="Net 15">Net 15</option>
+					<option value="Net 30">Net 30</option>
+					<option value="Net 60">Net 60</option>
+				</select>
+			</div>
+
+			<div>
+				<label for="notes" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Notes</label>
+				<textarea
+					id="notes"
+					name="notes"
+					rows="3"
+					class="w-full rounded-md border border-gray-300 dark:border-gray-600 bg-white dark:bg-gray-700 px-3 py-2 text-sm text-gray-900 dark:text-white focus:border-blue-500 focus:outline-none focus:ring-1 focus:ring-blue-500"
+				></textarea>
+			</div>
+		</div>
+
+		<div class="flex justify-end gap-3">
+			<a
+				href="../parties"
+				class="rounded-md border border-gray-300 dark:border-gray-600 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700"
+			>
+				Cancel
+			</a>
+			<button
+				type="submit"
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				Create Contact
+			</button>
+		</div>
+	</form>
+</div>
diff --git a/src/routes/(app)/companies/[companyId]/projects/+page.svelte b/src/routes/(app)/companies/[companyId]/projects/+page.svelte
index d8ffb5f..d710c40 100644
--- a/src/routes/(app)/companies/[companyId]/projects/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/projects/+page.svelte
@@ -4,7 +4,7 @@
 	import { budgetPercent, budgetColor } from '$lib/utils/budget.js';
 
 	let { data } = $props();
-	const currency = data.company.currency;
+	const currency = $derived(data.company.currency);
 </script>
 
 <svelte:head>
@@ -13,7 +13,7 @@
 
 <div class="mb-4 flex items-center justify-between">
 	<h2 class="text-lg font-semibold text-gray-900 dark:text-white">Projects</h2>
-	{#if data.companyRole !== 'viewer'}
+	{#if data.companyRoles.some(r => r === 'admin' || r === 'manager' || r === 'user' || r === 'hr')}
 		<a
 			href="/companies/{data.company.id}/projects/new"
 			class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
diff --git a/src/routes/(app)/companies/[companyId]/projects/[projectId]/+page.svelte b/src/routes/(app)/companies/[companyId]/projects/[projectId]/+page.svelte
index 79fedd3..2fe67c6 100644
--- a/src/routes/(app)/companies/[companyId]/projects/[projectId]/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/projects/[projectId]/+page.svelte
@@ -3,8 +3,8 @@
 	import { formatCurrency } from '$lib/utils/currency.js';
 
 	let { data } = $props();
-	const currency = data.company.currency;
-	const canAddExpense = data.companyRole !== 'viewer';
+	const currency = $derived(data.company.currency);
+	const canAddExpense = $derived(data.companyRoles.some(r => r === 'admin' || r === 'manager' || r === 'user' || r === 'hr'));
 </script>
 
 <svelte:head>
diff --git a/src/routes/(app)/companies/[companyId]/projects/[projectId]/expenses/new/+page.svelte b/src/routes/(app)/companies/[companyId]/projects/[projectId]/expenses/new/+page.svelte
index 61222ad..3cd5f2d 100644
--- a/src/routes/(app)/companies/[companyId]/projects/[projectId]/expenses/new/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/projects/[projectId]/expenses/new/+page.svelte
@@ -85,7 +85,7 @@
 
 		{#if data.tags.length > 0}
 			<div class="mb-4">
-				<label class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Tags</label>
+				<span class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">Tags</span>
 				<div class="flex flex-wrap gap-2">
 					{#each data.tags as tag}
 						<label class="flex items-center gap-1 rounded-md border border-gray-200 dark:border-gray-600 px-2 py-1 text-sm hover:bg-gray-50 dark:hover:bg-gray-700">
@@ -98,12 +98,13 @@
 		{/if}
 
 		<div class="flex justify-end gap-2">
-			<a
-				href="javascript:history.back()"
+			<button
+				type="button"
+				onclick={() => history.back()}
 				class="rounded-md px-4 py-2 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-100 dark:hover:bg-gray-700"
 			>
 				Cancel
-			</a>
+			</button>
 			<button
 				type="submit"
 				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
diff --git a/src/routes/(app)/companies/[companyId]/projects/new/+page.svelte b/src/routes/(app)/companies/[companyId]/projects/new/+page.svelte
index b7c26ff..3c474ee 100644
--- a/src/routes/(app)/companies/[companyId]/projects/new/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/projects/new/+page.svelte
@@ -39,12 +39,13 @@
 			></textarea>
 		</div>
 		<div class="flex justify-end gap-2">
-			<a
-				href="javascript:history.back()"
+			<button
+				type="button"
+				onclick={() => history.back()}
 				class="rounded-md px-4 py-2 text-sm text-gray-700 dark:text-gray-300 hover:bg-gray-100 dark:hover:bg-gray-700"
 			>
 				Cancel
-			</a>
+			</button>
 			<button
 				type="submit"
 				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
diff --git a/src/routes/(app)/companies/[companyId]/reports/+page.svelte b/src/routes/(app)/companies/[companyId]/reports/+page.svelte
index ac15477..90decd8 100644
--- a/src/routes/(app)/companies/[companyId]/reports/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/reports/+page.svelte
@@ -4,9 +4,11 @@
 	import type { PageData } from './$types';
 
 	let { data } = $props();
-	const currency = data.company.currency;
+	const currency = $derived(data.company.currency);
 
+	// svelte-ignore state_referenced_locally
 	let from = $state(data.dateRange.from);
+	// svelte-ignore state_referenced_locally
 	let to = $state(data.dateRange.to);
 
 	function applyFilter() {
@@ -90,18 +92,22 @@
 					{#each data.byProject as project}
 						{@const allocated = parseFloat(project.allocated)}
 						{@const spent = parseFloat(project.spent)}
-						{@const pct = allocated > 0 ? Math.min((spent / allocated) * 100, 100) : 0}
+						{@const overspent = allocated > 0 && spent > allocated}
+						{@const noBudget = allocated <= 0 && spent > 0}
+						{@const pct = allocated > 0 ? Math.min((spent / allocated) * 100, 100) : noBudget ? 100 : 0}
 						<div>
 							<div class="flex justify-between text-sm">
 								<span class="font-medium dark:text-white">{project.projectName}</span>
-								<span class="dark:text-white">
+								<span class="{noBudget || overspent ? 'text-red-600 dark:text-red-400' : 'dark:text-white'}">
 									{formatCurrency(spent, currency)} / {formatCurrency(allocated, currency)}
+									{#if noBudget}<span class="ml-1 text-xs">(no budget)</span>{/if}
+									{#if overspent}<span class="ml-1 text-xs">(over)</span>{/if}
 								</span>
 							</div>
 							<div class="mt-1 flex gap-1">
 								<div class="h-3 flex-1 overflow-hidden rounded-full bg-gray-100 dark:bg-gray-700">
 									<div
-										class="h-full rounded-full {pct > 90 ? 'bg-red-500' : pct > 70 ? 'bg-amber-500' : 'bg-blue-500'}"
+										class="h-full rounded-full {noBudget || overspent || pct > 90 ? 'bg-red-500' : pct > 70 ? 'bg-amber-500' : 'bg-blue-500'}"
 										style="width: {pct}%"
 									></div>
 								</div>
@@ -119,17 +125,17 @@
 				<p class="text-sm text-gray-500 dark:text-gray-400">No data for this period.</p>
 			{:else}
 				{@const maxVal = Math.max(...data.byMonth.map((m) => parseFloat(m.total)))}
-				<div class="flex items-end gap-2" style="height: 200px;">
+				<div class="flex gap-2" style="height: 240px;">
 					{#each data.byMonth as month}
 						{@const val = parseFloat(month.total)}
-						{@const height = maxVal > 0 ? (val / maxVal) * 100 : 0}
-						<div class="flex flex-1 flex-col items-center gap-1">
-							<span class="text-xs text-gray-500 dark:text-gray-400">{formatCurrency(val, currency)}</span>
+						{@const heightPx = maxVal > 0 ? (val / maxVal) * 180 : 0}
+						<div class="flex flex-1 flex-col items-center justify-end gap-1">
+							<span class="text-xs text-gray-500 dark:text-gray-400 whitespace-nowrap">{formatCurrency(val, currency)}</span>
 							<div
-								class="w-full rounded-t bg-blue-500"
-								style="height: {height}%"
+								class="w-full min-w-12 max-w-32 rounded-t bg-blue-500 transition-all"
+								style="height: {heightPx}px;"
 							></div>
-							<span class="text-xs text-gray-400 dark:text-gray-500">{month.month}</span>
+							<span class="text-xs text-gray-400 dark:text-gray-500 mt-1">{month.month}</span>
 						</div>
 					{/each}
 				</div>
diff --git a/src/routes/(app)/companies/[companyId]/settings/+page.server.ts b/src/routes/(app)/companies/[companyId]/settings/+page.server.ts
index 5270d2c..b49ef0a 100644
--- a/src/routes/(app)/companies/[companyId]/settings/+page.server.ts
+++ b/src/routes/(app)/companies/[companyId]/settings/+page.server.ts
@@ -2,9 +2,10 @@ import { fail } from '@sveltejs/kit';
 import type { Actions, PageServerLoad } from './$types';
 import { db } from '$lib/server/db/index.js';
 import { companyMembers, companies, users } from '$lib/server/db/schema.js';
-import { eq, and } from 'drizzle-orm';
+import { eq, and, isNull } from 'drizzle-orm';
 import { requireCompanyRole } from '$lib/server/authorization.js';
 import type { CompanyRole } from '$lib/types/index.js';
+import { ALL_ROLES } from '$lib/types/index.js';
 import { logCompanyEvent } from '$lib/server/audit.js';
 
 export const load: PageServerLoad = async ({ locals, params }) => {
@@ -16,16 +17,36 @@ export const load: PageServerLoad = async ({ locals, params }) => {
 			userId: users.id,
 			email: users.email,
 			displayName: users.displayName,
-			role: companyMembers.role
+			roles: companyMembers.roles
 		})
 		.from(companyMembers)
 		.innerJoin(users, eq(companyMembers.userId, users.id))
 		.where(eq(companyMembers.companyId, params.companyId))
 		.orderBy(users.email);
 
-	return { members };
+	// Suggestions for the "Add member" datalist: all active users
+	// who aren't already members of this company.
+	const memberUserIds = new Set(members.map((m) => m.userId));
+	const allUsers = await db
+		.select({ id: users.id, email: users.email, displayName: users.displayName })
+		.from(users)
+		.where(isNull(users.disabledAt))
+		.orderBy(users.email);
+
+	const suggestions = allUsers
+		.filter((u) => !memberUserIds.has(u.id))
+		.map((u) => ({ email: u.email, displayName: u.displayName }));
+
+	return { members, suggestions };
 };
 
+function sanitizeRoles(input: string[]): CompanyRole[] {
+	const valid = input.filter((r): r is CompanyRole =>
+		(ALL_ROLES as string[]).includes(r)
+	);
+	return Array.from(new Set(valid));
+}
+
 export const actions: Actions = {
 	updateCompany: async ({ request, locals, params }) => {
 		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
@@ -51,9 +72,10 @@ export const actions: Actions = {
 
 		const formData = await request.formData();
 		const email = formData.get('email')?.toString().trim().toLowerCase();
-		const role = formData.get('role')?.toString() as CompanyRole;
+		const roles = sanitizeRoles(formData.getAll('roles').map((r) => r.toString()));
 
-		if (!email || !role) return fail(400, { error: 'Email and role are required' });
+		if (!email) return fail(400, { error: 'Email is required' });
+		if (roles.length === 0) return fail(400, { error: 'At least one role is required' });
 
 		const [targetUser] = await db
 			.select({ id: users.id, displayName: users.displayName })
@@ -74,29 +96,34 @@ export const actions: Actions = {
 		await db.insert(companyMembers).values({
 			userId: targetUser.id,
 			companyId: params.companyId,
-			role
+			roles
 		});
 
 		await logCompanyEvent(params.companyId, admin.id, 'member_added',
-			`Added ${targetUser.displayName ?? email} as ${role}`,
-			{ targetUserId: targetUser.id, email, role }
+			`Added ${targetUser.displayName ?? email} with roles: ${roles.join(', ')}`,
+			{ targetUserId: targetUser.id, email, roles }
 		);
 
 		return { success: true };
 	},
 
-	updateRole: async ({ request, locals, params }) => {
+	updateRoles: async ({ request, locals, params }) => {
 		const { user: admin } = await requireCompanyRole(locals, params.companyId, 'admin');
 
 		const formData = await request.formData();
 		const memberId = formData.get('memberId')?.toString();
-		const role = formData.get('role')?.toString() as CompanyRole;
+		const roles = sanitizeRoles(formData.getAll('roles').map((r) => r.toString()));
 
-		if (!memberId || !role) return fail(400, { error: 'Member and role are required' });
+		if (!memberId) return fail(400, { error: 'Member is required' });
+		if (roles.length === 0) return fail(400, { error: 'At least one role is required' });
 
-		// Get member info for the log
 		const [member] = await db
-			.select({ userId: companyMembers.userId, oldRole: companyMembers.role, email: users.email, displayName: users.displayName })
+			.select({
+				userId: companyMembers.userId,
+				oldRoles: companyMembers.roles,
+				email: users.email,
+				displayName: users.displayName
+			})
 			.from(companyMembers)
 			.innerJoin(users, eq(companyMembers.userId, users.id))
 			.where(and(eq(companyMembers.id, memberId), eq(companyMembers.companyId, params.companyId)))
@@ -104,13 +131,13 @@ export const actions: Actions = {
 
 		await db
 			.update(companyMembers)
-			.set({ role })
+			.set({ roles })
 			.where(and(eq(companyMembers.id, memberId), eq(companyMembers.companyId, params.companyId)));
 
 		if (member) {
 			await logCompanyEvent(params.companyId, admin.id, 'member_role_changed',
-				`Changed ${member.displayName ?? member.email} role from ${member.oldRole} to ${role}`,
-				{ targetUserId: member.userId, oldRole: member.oldRole, newRole: role }
+				`Changed ${member.displayName ?? member.email} roles from [${member.oldRoles.join(', ')}] to [${roles.join(', ')}]`,
+				{ targetUserId: member.userId, oldRoles: member.oldRoles, newRoles: roles }
 			);
 		}
 
@@ -125,9 +152,13 @@ export const actions: Actions = {
 
 		if (!memberId) return fail(400, { error: 'Member ID required' });
 
-		// Get member info for the log
 		const [member] = await db
-			.select({ userId: companyMembers.userId, email: users.email, displayName: users.displayName, role: companyMembers.role })
+			.select({
+				userId: companyMembers.userId,
+				email: users.email,
+				displayName: users.displayName,
+				roles: companyMembers.roles
+			})
 			.from(companyMembers)
 			.innerJoin(users, eq(companyMembers.userId, users.id))
 			.where(and(eq(companyMembers.id, memberId), eq(companyMembers.companyId, params.companyId)))
@@ -139,8 +170,8 @@ export const actions: Actions = {
 
 		if (member) {
 			await logCompanyEvent(params.companyId, admin.id, 'member_removed',
-				`Removed ${member.displayName ?? member.email} (was ${member.role})`,
-				{ targetUserId: member.userId, role: member.role }
+				`Removed ${member.displayName ?? member.email} (was ${member.roles.join(', ')})`,
+				{ targetUserId: member.userId, roles: member.roles }
 			);
 		}
 
diff --git a/src/routes/(app)/companies/[companyId]/settings/+page.svelte b/src/routes/(app)/companies/[companyId]/settings/+page.svelte
index b60e4ec..61ced6d 100644
--- a/src/routes/(app)/companies/[companyId]/settings/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/settings/+page.svelte
@@ -3,7 +3,7 @@
 	import type { PageData, ActionData } from './$types';
 
 	let { data, form } = $props();
-	const isAdmin = data.companyRole === 'admin';
+	const isAdmin = $derived(data.companyRoles.includes('admin'));
 </script>
 
 <svelte:head>
@@ -53,13 +53,33 @@
 		</div>
 	{/if}
 
+	{#if isAdmin}
+		<!-- Shipping accounts link -->
+		<div class="rounded-lg border border-gray-200 bg-white p-5 dark:border-gray-700 dark:bg-gray-800">
+			<div class="flex items-center justify-between">
+				<div>
+					<h2 class="font-semibold text-gray-900 dark:text-white">Shipping Accounts</h2>
+					<p class="mt-1 text-sm text-gray-500 dark:text-gray-400">
+						Configure carrier API credentials for package tracking.
+					</p>
+				</div>
+				<a
+					href="/companies/{data.company.id}/settings/shipping"
+					class="rounded-md border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-100 dark:border-gray-600 dark:text-gray-300 dark:hover:bg-gray-700"
+				>
+					Manage →
+				</a>
+			</div>
+		</div>
+	{/if}
+
 	<!-- Members -->
 	<div class="rounded-lg border border-gray-200 dark:border-gray-700 bg-white dark:bg-gray-800 p-5">
 		<h2 class="mb-4 font-semibold text-gray-900 dark:text-white">Members</h2>
 
 		{#if isAdmin}
-			<form method="POST" action="?/addMember" use:enhance class="mb-4 flex items-end gap-3">
-				<div class="flex-1">
+			<form method="POST" action="?/addMember" use:enhance class="mb-4 space-y-3 rounded-md border border-gray-200 dark:border-gray-700 p-3">
+				<div>
 					<label for="email" class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Add Member by Email</label>
 					<input
 						type="email"
@@ -67,20 +87,34 @@
 						name="email"
 						required
 						placeholder="user@example.com"
+						list="member-suggestions"
+						autocomplete="off"
 						class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm"
 					/>
+					<datalist id="member-suggestions">
+						{#each data.suggestions as s}
+							<option value={s.email} label={s.displayName ?? ''}></option>
+						{/each}
+					</datalist>
+					{#if data.suggestions.length === 0}
+						<p class="mt-1 text-xs text-gray-500 dark:text-gray-400">
+							No other registered users available.
+						</p>
+					{/if}
 				</div>
-				<div class="w-32">
-					<label for="role" class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Role</label>
-					<select id="role" name="role" class="w-full rounded-md border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-3 py-2 text-sm">
-						<option value="viewer">Viewer</option>
-						<option value="user">User</option>
-						<option value="manager">Manager</option>
-						<option value="admin">Admin</option>
-					</select>
+				<div>
+					<span class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Roles (one or more)</span>
+					<div class="flex flex-wrap gap-3">
+						{#each ['admin', 'manager', 'hr', 'user', 'viewer'] as role}
+							<label class="flex items-center gap-1.5 text-sm text-gray-700 dark:text-gray-300">
+								<input type="checkbox" name="roles" value={role} class="rounded" checked={role === 'viewer'} />
+								{role}
+							</label>
+						{/each}
+					</div>
 				</div>
 				<button type="submit" class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700">
-					Add
+					Add Member
 				</button>
 			</form>
 		{/if}
@@ -90,7 +124,7 @@
 				<tr class="text-left text-gray-500 dark:text-gray-400">
 					<th class="px-4 py-3 font-medium">User</th>
 					<th class="px-4 py-3 font-medium">Email</th>
-					<th class="px-4 py-3 font-medium">Role</th>
+					<th class="px-4 py-3 font-medium">Roles</th>
 					{#if isAdmin}
 						<th class="px-4 py-3 font-medium">Actions</th>
 					{/if}
@@ -99,24 +133,31 @@
 			<tbody>
 				{#each data.members as member}
 					<tr class="border-t border-gray-100 dark:border-gray-700">
-						<td class="px-4 py-3">{member.displayName ?? '—'}</td>
+						<td class="px-4 py-3 dark:text-white">{member.displayName ?? '—'}</td>
 						<td class="px-4 py-3 text-gray-500 dark:text-gray-400">{member.email}</td>
 						<td class="px-4 py-3">
 							{#if isAdmin}
-								<form method="POST" action="?/updateRole" use:enhance class="inline">
+								<form
+									method="POST"
+									action="?/updateRoles"
+									use:enhance={() => async ({ update }) => {
+										await update({ reset: false });
+									}}
+									class="flex flex-wrap items-center gap-2"
+								>
 									<input type="hidden" name="memberId" value={member.id} />
-									<select
-										name="role"
-										onchange={(e) => e.currentTarget.form?.requestSubmit()}
-										class="rounded border border-gray-300 dark:border-gray-600 dark:bg-gray-700 dark:text-white px-2 py-1 text-sm"
-									>
-										{#each ['viewer', 'user', 'manager', 'admin'] as role}
-											<option value={role} selected={member.role === role}>{role}</option>
-										{/each}
-									</select>
+									{#each ['admin', 'manager', 'hr', 'user', 'viewer'] as role}
+										<label class="flex items-center gap-1 text-xs text-gray-700 dark:text-gray-300">
+											<input type="checkbox" name="roles" value={role} checked={member.roles.includes(role as any)} class="rounded" />
+											{role}
+										</label>
+									{/each}
+									<button type="submit" class="rounded bg-gray-100 dark:bg-gray-700 px-2 py-1 text-xs text-gray-700 dark:text-gray-300 hover:bg-gray-200 dark:hover:bg-gray-600">
+										Save
+									</button>
 								</form>
 							{:else}
-								{member.role}
+								<span class="dark:text-white">{member.roles.join(', ')}</span>
 							{/if}
 						</td>
 						{#if isAdmin}
diff --git a/src/routes/(app)/companies/[companyId]/settings/shipping/+page.server.ts b/src/routes/(app)/companies/[companyId]/settings/shipping/+page.server.ts
new file mode 100644
index 0000000..d181955
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/settings/shipping/+page.server.ts
@@ -0,0 +1,123 @@
+import { fail } from '@sveltejs/kit';
+import type { Actions, PageServerLoad } from './$types';
+import { db } from '$lib/server/db/index.js';
+import { shippingAccounts } from '$lib/server/db/schema.js';
+import { eq, and } from 'drizzle-orm';
+import { requireCompanyRole } from '$lib/server/authorization.js';
+import { logCompanyEvent } from '$lib/server/audit.js';
+import { CARRIER_LABELS } from '$lib/server/shipping/index.js';
+import type { Carrier } from '$lib/server/shipping/types.js';
+
+const ALL_CARRIERS: Carrier[] = [
+	'ups',
+	'fedex',
+	'dhl',
+	'usps',
+	'flash_express',
+	'kerry_th',
+	'jnt_express',
+	'thailand_post',
+	'other'
+];
+
+export const load: PageServerLoad = async ({ locals, params }) => {
+	await requireCompanyRole(locals, params.companyId, 'admin');
+
+	const accounts = await db
+		.select()
+		.from(shippingAccounts)
+		.where(eq(shippingAccounts.companyId, params.companyId))
+		.orderBy(shippingAccounts.carrier);
+
+	return {
+		accounts: accounts.map((a) => ({
+			...a,
+			// Don't expose encrypted credentials to the client
+			credentialsEncrypted: a.credentialsEncrypted ? '***' : null
+		})),
+		carriers: ALL_CARRIERS.map((c) => ({ value: c, label: CARRIER_LABELS[c] }))
+	};
+};
+
+export const actions: Actions = {
+	add: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
+
+		const formData = await request.formData();
+		const carrier = formData.get('carrier')?.toString() as Carrier | undefined;
+		const displayName = formData.get('displayName')?.toString().trim() || null;
+		const credentialsJson = formData.get('credentialsJson')?.toString().trim() || '';
+
+		if (!carrier || !ALL_CARRIERS.includes(carrier)) {
+			return fail(400, { error: 'Carrier is required' });
+		}
+		if (credentialsJson) {
+			try {
+				JSON.parse(credentialsJson);
+			} catch {
+				return fail(400, { error: 'Credentials must be valid JSON' });
+			}
+		}
+
+		const existing = await db
+			.select({ id: shippingAccounts.id })
+			.from(shippingAccounts)
+			.where(and(eq(shippingAccounts.companyId, params.companyId), eq(shippingAccounts.carrier, carrier)))
+			.limit(1);
+
+		if (existing.length > 0) {
+			return fail(400, { error: `A shipping account already exists for ${CARRIER_LABELS[carrier]}` });
+		}
+
+		await db.insert(shippingAccounts).values({
+			companyId: params.companyId,
+			carrier,
+			displayName,
+			credentialsEncrypted: credentialsJson || null
+		});
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'shipping_account_added',
+			`Shipping account added for ${CARRIER_LABELS[carrier]}`,
+			{ carrier }
+		);
+
+		return { success: true };
+	},
+
+	remove: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRole(locals, params.companyId, 'admin');
+
+		const formData = await request.formData();
+		const accountId = formData.get('accountId')?.toString();
+		if (!accountId) return fail(400, { error: 'Account ID required' });
+
+		const [account] = await db
+			.select({ carrier: shippingAccounts.carrier })
+			.from(shippingAccounts)
+			.where(
+				and(eq(shippingAccounts.id, accountId), eq(shippingAccounts.companyId, params.companyId))
+			)
+			.limit(1);
+
+		if (!account) return fail(404, { error: 'Account not found' });
+
+		await db
+			.delete(shippingAccounts)
+			.where(
+				and(eq(shippingAccounts.id, accountId), eq(shippingAccounts.companyId, params.companyId))
+			);
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'shipping_account_removed',
+			`Shipping account for ${CARRIER_LABELS[account.carrier as Carrier]} removed`,
+			{ carrier: account.carrier }
+		);
+
+		return { success: true };
+	}
+};
diff --git a/src/routes/(app)/companies/[companyId]/settings/shipping/+page.svelte b/src/routes/(app)/companies/[companyId]/settings/shipping/+page.svelte
new file mode 100644
index 0000000..2e293d9
--- /dev/null
+++ b/src/routes/(app)/companies/[companyId]/settings/shipping/+page.svelte
@@ -0,0 +1,166 @@
+<script lang="ts">
+	import { enhance } from '$app/forms';
+	import { formatDateTime } from '$lib/utils/date.js';
+	import type { PageData, ActionData } from './$types';
+
+	let { data, form } = $props();
+	let showAdd = $state(false);
+</script>
+
+<svelte:head>
+	<title>Shipping Accounts - {data.company.name}</title>
+</svelte:head>
+
+<div class="mx-auto max-w-3xl">
+	<div class="mb-6 flex items-center justify-between">
+		<div>
+			<a
+				href="/companies/{data.company.id}/settings"
+				class="text-sm text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-300"
+			>
+				← Settings
+			</a>
+			<h1 class="mt-2 text-2xl font-bold text-gray-900 dark:text-white">Shipping Accounts</h1>
+			<p class="mt-1 text-sm text-gray-500 dark:text-gray-400">
+				Configure carrier credentials so packages can auto-refresh their status.
+			</p>
+		</div>
+		<button
+			onclick={() => (showAdd = true)}
+			class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+		>
+			Add Account
+		</button>
+	</div>
+
+	<div class="mb-4 rounded-md bg-amber-50 p-3 text-sm text-amber-800 dark:bg-amber-900/30 dark:text-amber-300">
+		<strong>Experimental:</strong> carrier API integrations are currently stubbed. Credentials are stored unencrypted — do not add production keys yet.
+	</div>
+
+	{#if form?.error}
+		<div class="mb-4 rounded-md bg-red-50 p-3 text-sm text-red-700 dark:bg-red-900/30 dark:text-red-300">
+			{form.error}
+		</div>
+	{/if}
+
+	{#if data.accounts.length === 0}
+		<div class="rounded-lg border border-gray-200 bg-white p-12 text-center dark:border-gray-700 dark:bg-gray-800">
+			<p class="text-gray-500 dark:text-gray-400">No shipping accounts configured.</p>
+		</div>
+	{:else}
+		<div class="overflow-x-auto rounded-lg border border-gray-200 bg-white dark:border-gray-700 dark:bg-gray-800">
+			<table class="w-full text-sm">
+				<thead class="bg-gray-50 dark:bg-gray-800/50">
+					<tr class="text-left text-gray-500 dark:text-gray-400">
+						<th class="px-4 py-3 font-medium">Carrier</th>
+						<th class="px-4 py-3 font-medium">Display Name</th>
+						<th class="px-4 py-3 font-medium">Credentials</th>
+						<th class="px-4 py-3 font-medium">Added</th>
+						<th class="px-4 py-3 font-medium">Actions</th>
+					</tr>
+				</thead>
+				<tbody>
+					{#each data.accounts as acc}
+						{@const label = data.carriers.find((c) => c.value === acc.carrier)?.label ?? acc.carrier}
+						<tr class="border-t border-gray-100 dark:border-gray-700">
+							<td class="px-4 py-3 font-medium text-gray-900 dark:text-white">{label}</td>
+							<td class="px-4 py-3 text-gray-700 dark:text-gray-300">{acc.displayName ?? '—'}</td>
+							<td class="px-4 py-3 text-gray-500 dark:text-gray-400">
+								{#if acc.credentialsEncrypted}
+									<span class="rounded bg-green-100 px-2 py-0.5 text-xs font-medium text-green-700 dark:bg-green-900/40 dark:text-green-300">
+										configured
+									</span>
+								{:else}
+									<span class="rounded bg-gray-100 px-2 py-0.5 text-xs font-medium text-gray-600 dark:bg-gray-700 dark:text-gray-400">
+										none
+									</span>
+								{/if}
+							</td>
+							<td class="px-4 py-3 text-gray-400 dark:text-gray-500">{formatDateTime(acc.createdAt)}</td>
+							<td class="px-4 py-3">
+								<form method="POST" action="?/remove" use:enhance>
+									<input type="hidden" name="accountId" value={acc.id} />
+									<button type="submit" class="text-xs text-red-600 hover:text-red-800">
+										Remove
+									</button>
+								</form>
+							</td>
+						</tr>
+					{/each}
+				</tbody>
+			</table>
+		</div>
+	{/if}
+</div>
+
+{#if showAdd}
+	<div class="fixed inset-0 z-50 flex items-center justify-center bg-black/50">
+		<div class="w-full max-w-md rounded-lg bg-white p-6 shadow-xl dark:bg-gray-800">
+			<h2 class="mb-4 text-lg font-semibold text-gray-900 dark:text-white">Add Shipping Account</h2>
+			<form
+				method="POST"
+				action="?/add"
+				use:enhance={() => async ({ update }) => {
+					await update();
+					showAdd = false;
+				}}
+			>
+				<div class="mb-4">
+					<label for="carrier" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Carrier
+					</label>
+					<select
+						id="carrier"
+						name="carrier"
+						required
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					>
+						<option value="">Select…</option>
+						{#each data.carriers as c}
+							<option value={c.value}>{c.label}</option>
+						{/each}
+					</select>
+				</div>
+				<div class="mb-4">
+					<label for="displayName" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Display Name
+					</label>
+					<input
+						type="text"
+						id="displayName"
+						name="displayName"
+						placeholder="e.g. Main UPS account"
+						class="w-full rounded-md border border-gray-300 px-3 py-2 text-sm dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					/>
+				</div>
+				<div class="mb-4">
+					<label for="credentialsJson" class="mb-1 block text-sm font-medium text-gray-700 dark:text-gray-300">
+						Credentials (JSON)
+					</label>
+					<textarea
+						id="credentialsJson"
+						name="credentialsJson"
+						rows="4"
+						placeholder={'{"clientId": "...", "clientSecret": "..."}'}
+						class="w-full rounded-md border border-gray-300 px-3 py-2 font-mono text-xs dark:border-gray-600 dark:bg-gray-700 dark:text-white"
+					></textarea>
+					<p class="mt-1 text-xs text-gray-500 dark:text-gray-400">
+						Stored unencrypted — use only for testing.
+					</p>
+				</div>
+				<div class="flex justify-end gap-2">
+					<button
+						type="button"
+						onclick={() => (showAdd = false)}
+						class="rounded-md px-4 py-2 text-sm text-gray-700 hover:bg-gray-100 dark:text-gray-300 dark:hover:bg-gray-700"
+					>
+						Cancel
+					</button>
+					<button type="submit" class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700">
+						Add
+					</button>
+				</div>
+			</form>
+		</div>
+	</div>
+{/if}
diff --git a/src/routes/(app)/dashboard/+page.server.ts b/src/routes/(app)/dashboard/+page.server.ts
index d1239d6..49cfb6c 100644
--- a/src/routes/(app)/dashboard/+page.server.ts
+++ b/src/routes/(app)/dashboard/+page.server.ts
@@ -4,27 +4,29 @@ import {
 	companyMembers,
 	companies,
 	projects,
-	expenses
+	expenses,
+	leaveRequests,
+	payslips,
+	invoices
 } from '$lib/server/db/schema.js';
-import { eq, and, sql, isNull } from 'drizzle-orm';
+import { eq, and, sql, isNull, lt } from 'drizzle-orm';
 
 export const load: PageServerLoad = async ({ locals }) => {
 	const userId = locals.user!.id;
+	const today = new Date().toISOString().split('T')[0];
 
-	// Get all companies the user belongs to with summary stats
 	const userCompanies = await db
 		.select({
 			id: companies.id,
 			name: companies.name,
 			totalBudget: companies.totalBudget,
 			currency: companies.currency,
-			role: companyMembers.role
+			roles: companyMembers.roles
 		})
 		.from(companyMembers)
 		.innerJoin(companies, eq(companyMembers.companyId, companies.id))
 		.where(and(eq(companyMembers.userId, userId), isNull(companies.deletedAt)));
 
-	// For each company, get project count and pending expense count
 	const companySummaries = await Promise.all(
 		userCompanies.map(async (company) => {
 			const [projectCount] = await db
@@ -36,23 +38,48 @@ export const load: PageServerLoad = async ({ locals }) => {
 				.select({ count: sql<number>`count(*)::int` })
 				.from(expenses)
 				.innerJoin(projects, eq(expenses.projectId, projects.id))
-				.where(
-					and(eq(projects.companyId, company.id), eq(expenses.status, 'pending'))
-				);
+				.where(and(eq(projects.companyId, company.id), eq(expenses.status, 'pending')));
 
 			const [approvedTotal] = await db
 				.select({ total: sql<string>`coalesce(sum(${expenses.amount}), 0)` })
 				.from(expenses)
 				.innerJoin(projects, eq(expenses.projectId, projects.id))
+				.where(and(eq(projects.companyId, company.id), eq(expenses.status, 'approved')));
+
+			const [pendingLeave] = await db
+				.select({ count: sql<number>`count(*)::int` })
+				.from(leaveRequests)
 				.where(
-					and(eq(projects.companyId, company.id), eq(expenses.status, 'approved'))
+					and(
+						eq(leaveRequests.companyId, company.id),
+						eq(leaveRequests.status, 'pending')
+					)
+				);
+
+			const [draftPayslips] = await db
+				.select({ count: sql<number>`count(*)::int` })
+				.from(payslips)
+				.where(and(eq(payslips.companyId, company.id), eq(payslips.status, 'draft')));
+
+			const [overdueInvoices] = await db
+				.select({ count: sql<number>`count(*)::int` })
+				.from(invoices)
+				.where(
+					and(
+						eq(invoices.companyId, company.id),
+						eq(invoices.status, 'sent'),
+						lt(invoices.dueDate, today)
+					)
 				);
 
 			return {
 				...company,
 				projectCount: projectCount.count,
 				pendingExpenses: pendingCount.count,
-				totalSpent: approvedTotal.total
+				totalSpent: approvedTotal.total,
+				pendingLeave: pendingLeave.count,
+				draftPayslips: draftPayslips.count,
+				overdueInvoices: overdueInvoices.count
 			};
 		})
 	);
diff --git a/src/routes/(app)/dashboard/+page.svelte b/src/routes/(app)/dashboard/+page.svelte
index 71bd858..f9355d6 100644
--- a/src/routes/(app)/dashboard/+page.svelte
+++ b/src/routes/(app)/dashboard/+page.svelte
@@ -7,7 +7,7 @@
 </script>
 
 <svelte:head>
-	<title>Dashboard - B4L Budget</title>
+	<title>Dashboard - {data.appName}</title>
 </svelte:head>
 
 <div class="mx-auto max-w-6xl">
@@ -45,7 +45,7 @@
 						<span
 							class="rounded-full bg-blue-100 dark:bg-blue-900/40 px-2 py-0.5 text-xs font-medium text-blue-700 dark:text-blue-300"
 						>
-							{company.role}
+							{company.roles.join(', ')}
 						</span>
 					</div>
 
@@ -64,10 +64,28 @@
 						</div>
 						{#if company.pendingExpenses > 0}
 							<div class="flex justify-between">
-								<span class="text-gray-500 dark:text-gray-400">Pending Approvals</span>
+								<span class="text-gray-500 dark:text-gray-400">Pending Expenses</span>
 								<span class="font-medium text-amber-600">{company.pendingExpenses}</span>
 							</div>
 						{/if}
+						{#if company.pendingLeave > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Pending Leave</span>
+								<span class="font-medium text-amber-600">{company.pendingLeave}</span>
+							</div>
+						{/if}
+						{#if company.draftPayslips > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Draft Payslips</span>
+								<span class="font-medium text-blue-600">{company.draftPayslips}</span>
+							</div>
+						{/if}
+						{#if company.overdueInvoices > 0}
+							<div class="flex justify-between">
+								<span class="text-gray-500 dark:text-gray-400">Overdue Invoices</span>
+								<span class="font-medium text-red-600">{company.overdueInvoices}</span>
+							</div>
+						{/if}
 					</div>
 
 					<div class="mt-4">
diff --git a/src/routes/(auth)/login/+page.svelte b/src/routes/(auth)/login/+page.svelte
index b67f74b..7a1df43 100644
--- a/src/routes/(auth)/login/+page.svelte
+++ b/src/routes/(auth)/login/+page.svelte
@@ -6,7 +6,7 @@
 </script>
 
 <svelte:head>
-	<title>Login - Buildfor Life Budget</title>
+	<title>Login - {data.appName}</title>
 </svelte:head>
 
 <div class="rounded-lg border border-gray-200 bg-white p-8 shadow-sm dark:border-gray-700 dark:bg-gray-800">
diff --git a/src/routes/(auth)/signup/+page.svelte b/src/routes/(auth)/signup/+page.svelte
index 0526e08..6ea02a8 100644
--- a/src/routes/(auth)/signup/+page.svelte
+++ b/src/routes/(auth)/signup/+page.svelte
@@ -1,12 +1,12 @@
 <script lang="ts">
 	import { enhance } from '$app/forms';
-	import type { ActionData } from './$types';
+	import type { ActionData, PageData } from './$types';
 
-	let { form } = $props();
+	let { form, data } = $props();
 </script>
 
 <svelte:head>
-	<title>Sign Up - Buildfor Life Budget</title>
+	<title>Sign Up - {data.appName}</title>
 </svelte:head>
 
 <div class="rounded-lg border border-gray-200 bg-white p-8 shadow-sm dark:border-gray-700 dark:bg-gray-800">
diff --git a/src/routes/+layout.server.ts b/src/routes/+layout.server.ts
index ec238fd..cf88bd2 100644
--- a/src/routes/+layout.server.ts
+++ b/src/routes/+layout.server.ts
@@ -1,7 +1,9 @@
 import type { LayoutServerLoad } from './$types';
+import { env } from '$env/dynamic/private';
 
 export const load: LayoutServerLoad = async ({ locals }) => {
 	return {
-		user: locals.user
+		user: locals.user,
+		appName: env.APP_NAME || 'B4L Budget'
 	};
 };
diff --git a/src/routes/+page.svelte b/src/routes/+page.svelte
deleted file mode 100644
index a7b4935..0000000
--- a/src/routes/+page.svelte
+++ /dev/null
@@ -1,15 +0,0 @@
-<script lang="ts">
-	import type { PageData } from './$types';
-
-	let { data } = $props();
-</script>
-
-<svelte:head>
-	<title>Buildfor Life Budget</title>
-</svelte:head>
-
-{#if data.user}
-	<meta http-equiv="refresh" content="0; url=/dashboard" />
-{:else}
-	<meta http-equiv="refresh" content="0; url=/login" />
-{/if}