feat: an account on every Salary Component for every Thai company

Payroll Entry refuses to post a component without an account for its
company. Link every Thai company on every Salary Component: on
Salary Component.validate (covers the components HRMS seeds with the
first company and the ones users add) and on Company.on_update, with
the install hooks, the daily scheduler and a patch for existing sites.

Earnings expense to "Salary" (Standard chart, Indirect Expenses). The
income tax component is tax withheld from employees, remitted on
P.N.D.1; Thai books carry it as ภาษีหัก ณ ที่จ่ายค้างจ่าย, split by
return form when split at all, so it gets "Withholding Tax Payable
(P.N.D.1)" beside the P.N.D.3/53 account the Tax Withholding Categories
post to. Other deductions are held in "Salary Deductions" (Current
Liabilities) until remitted. Statistical components never post and get
none.

default_thai_company/hooks.py

@@ -236,6 +236,10 @@ doc_events = {
 			"default_thai_company.payroll.setup_company",
 		],
 	},
+	# HRMS doctype; the hook only fires on sites that have it.
+	"Salary Component": {
+		"validate": "default_thai_company.payroll.set_component_accounts",
+	},
 	"Payment Entry": {
 		"validate": "default_thai_company.tax_withholding.set_customer_withholding",
 	},

default_thai_company/patches.txt

@@ -8,3 +8,4 @@ default_thai_company.patches.create_vat_accounts
 default_thai_company.patches.create_vat_templates
 default_thai_company.patches.create_shipping_rules
 default_thai_company.patches.create_payroll_periods
+default_thai_company.patches.setup_salary_components

default_thai_company/patches/setup_salary_components.py

@@ -0,0 +1,5 @@
+from default_thai_company.payroll import setup_companies
+
+
+def execute():
+	setup_companies()

default_thai_company/payroll.py

@@ -1,18 +1,67 @@
 import frappe
 from frappe.utils import getdate
 
-from default_thai_company.tax_withholding import thai_companies
+from default_thai_company.tax_withholding import get_or_create_account, thai_companies
 
 # Thai personal income tax (P.N.D.1/91) is assessed per calendar year whatever
 # the company's fiscal year, so the Payroll Period is January to December.
 # Payroll Period is named by prompt (site-wide unique) but bound to one company,
 # so each Thai company gets "<year> - <abbr>", like the Shipping Rule.
+#
+# Payroll Entry refuses to post a component without an account for its company,
+# so every Salary Component gets one for every Thai company (Salary
+# Component.validate for the components HRMS seeds with the first company and
+# the ones users add; Company.on_update for companies added later).
+# Earnings expense to "Salary" (Standard chart, Indirect Expenses). The income
+# tax component is tax withheld from employees, remitted on P.N.D.1; Thai books
+# carry it as ภาษีหัก ณ ที่จ่ายค้างจ่าย, split by return form when split at all,
+# so it gets its own withholding account beside the P.N.D.3/53 one the Tax
+# Withholding Categories post to. Other deductions (social security, loans)
+# are held in "Salary Deductions" (Current Liabilities) until remitted.
+EARNING_ACCOUNT = "Salary"
+EARNING_ACCOUNT_GROUPS = ("Indirect Expenses", "Expenses")
+INCOME_TAX_ACCOUNT = "Withholding Tax Payable (P.N.D.1)"
+DEDUCTION_ACCOUNT = "Salary Deductions"
+DEDUCTION_ACCOUNT_GROUPS = ("Current Liabilities",)
+
 
 
 def hrms_installed():
 	return "hrms" in frappe.get_installed_apps()
 
 
+def salary_component_account(company, component):
+	if component.type == "Earning":
+		return get_or_create_account(company, EARNING_ACCOUNT, "Expense", "", EARNING_ACCOUNT_GROUPS)
+	if component.is_income_tax_component:
+		return get_or_create_account(company, INCOME_TAX_ACCOUNT, "Liability")
+	return get_or_create_account(company, DEDUCTION_ACCOUNT, "Liability", "", DEDUCTION_ACCOUNT_GROUPS)
+
+
+def link_company(component, company):
+	"""Append the company's account row to the component if missing. Statistical
+	components never post, so they get none."""
+	if component.statistical_component or any(row.company == company for row in component.accounts):
+		return False
+	component.append(
+		"accounts", {"company": company, "account": salary_component_account(company, component)}
+	)
+	return True
+
+
+def set_component_accounts(doc, method=None):
+	"""Salary Component.validate: an account for every Thai company."""
+	for company in thai_companies():
+		link_company(doc, company)
+
+
+def ensure_component_accounts(company):
+	for name in frappe.get_all("Salary Component", pluck="name"):
+		component = frappe.get_doc("Salary Component", name)
+		if link_company(component, company):
+			component.save(ignore_permissions=True)
+
+
 def payroll_period_name(company, year):
 	abbr = frappe.get_cached_value("Company", company, "abbr")
 	return f"{year} - {abbr}"
@@ -39,24 +88,27 @@ def ensure_payroll_period(company, year):
 
 
 def setup_company(doc, method=None):
-	"""Company.on_update: this year's Payroll Period for a Thai company."""
+	"""Company.on_update: this year's Payroll Period and the Salary Component
+	accounts for a Thai company."""
 	if doc.country == "Thailand" and hrms_installed():
 		ensure_payroll_period(doc.name, getdate().year)
+		ensure_component_accounts(doc.name)
 
 
 def setup_companies():
-	"""after_install, the daily scheduler, and the create_payroll_periods patch:
-	this year's Payroll Period for every Thai company. The scheduler rolls the
-	default over on 1 January."""
+	"""after_install, the daily scheduler, and the setup_salary_components
+	patch: this year's Payroll Period and the Salary Component accounts for
+	every Thai company. The scheduler rolls the Payroll Period over on 1 January."""
 	if not hrms_installed():
 		return
 	year = getdate().year
 	for company in thai_companies():
 		ensure_payroll_period(company, year)
+		ensure_component_accounts(company)
 
 
 def after_app_install(app_name):
-	"""Payroll Period only exists once hrms is installed; catch companies that
-	were created before it."""
+	"""Payroll Period and Salary Component accounts only exist once hrms is
+	installed; catch companies that were created before it."""
 	if app_name == "hrms":
 		setup_companies()

default_thai_company/translations/th.csv

@@ -74,6 +74,8 @@ Rounded Total,ยอดรวมปัดเศษ
 Terms and Conditions Details,รายละเอียดข้อตกลงและเงื่อนไข
 Page {0} of {1},หน้า {0} จาก {1}
 Withholding Tax Payable,ภาษีหัก ณ ที่จ่ายค้างจ่าย
+Withholding Tax Payable (P.N.D.1),ภาษีหัก ณ ที่จ่ายค้างจ่าย (ภ.ง.ด.1)
+Salary Deductions,รายการหักจากเงินเดือน
 Withholding Tax Receivable,ภาษีถูกหัก ณ ที่จ่าย
 Output VAT,ภาษีขาย
 Input VAT,ภาษีซื้อ