hr_lite 0.23.0 → 0.25.0

data/app/models/hr_lite/tax_declaration_item.rb

@@ -4,22 +4,55 @@ module HrLite
   # `verified_amount` is what the proof actually supported, which is often
   # less than what was claimed and is the number payroll uses once HR has
   # looked. Both are encrypted: what somebody invests is their business.
+  # The legal limit is applied on top, so nobody's arithmetic decides it.
   class TaxDeclarationItem < ApplicationRecord
     include EncryptedMoney
 
-    SECTIONS = %w[80c 80d 80ccd_1b 24b hra other].freeze
+    SECTIONS = %w[80c 80ccd_1b 80d 80d_parents 24b hra other].freeze
+
+    # Annual limits (old regime). 80D doubles for a senior; HRA is computed
+    # from rent; "other" has no single limit.
+    CAPS = { "80c" => 150_000, "80ccd_1b" => 50_000, "24b" => 200_000,
+             "80d" => 25_000, "80d_parents" => 25_000 }.freeze
+    SENIOR_80D_CAP = 50_000
+    RENT_NEEDS_LANDLORD_PAN = 100_000
+    PROOF_TYPES = %w[application/pdf image/jpeg image/png].freeze
+    PROOF_MAX_BYTES = 5.megabytes
 
     encrypted_money :declared_amount, :verified_amount
+    encrypts :landlord_pan
+    normalizes :landlord_pan, with: ->(pan) { pan.to_s.strip.upcase.presence }
 
     belongs_to :declaration, class_name: "HrLite::TaxDeclaration"
+    has_many_attached :proofs
 
     validates :section, inclusion: { in: SECTIONS }
     validate :amounts_are_not_negative
+    validate :landlord_pan_for_large_rent
+    validate :proofs_are_documents
 
+    # Labels name the Income-tax Act 2025 section with the 1961 one people know.
     def section_label
-      { "80c" => "80C — investments", "80d" => "80D — health insurance",
-        "80ccd_1b" => "80CCD(1B) — NPS", "24b" => "24(b) — home loan interest",
-        "hra" => "HRA exemption", "other" => "Other" }.fetch(section, section)
+      { "80c" => "Sec 123 (old 80C) — PF, PPF, ELSS, LIC, tuition fees, home-loan principal",
+        "80ccd_1b" => "Sec 124 (old 80CCD(1B)) — your own extra NPS",
+        "80d" => "Sec 126 (old 80D) — health insurance for you and family",
+        "80d_parents" => "Sec 126 (old 80D) — health insurance for parents",
+        "24b" => "Home-loan interest (old 24(b))",
+        "hra" => "Rent paid in the year (for the HRA exemption)",
+        "other" => "Other deductions" }.fetch(section, section)
+    end
+
+    def cap
+      return SENIOR_80D_CAP if senior && section.start_with?("80d")
+
+      CAPS[section]
+    end
+
+    # What payroll counts for this line: the claim until HR has checked the
+    # proof, then what the proof supported — never above the legal limit.
+    def allowed(verified:)
+      base = verified ? Money.d(verified_amount) : Money.d(declared_amount)
+      cap ? [ base, BigDecimal(cap) ].min : base
     end
 
     private
@@ -28,5 +61,24 @@ module HrLite
       errors.add(:declared_amount, "cannot be negative") if declared_amount&.negative?
       errors.add(:verified_amount, "cannot be negative") if verified_amount&.negative?
     end
+
+    def landlord_pan_for_large_rent
+      return unless section == "hra" && Money.d(declared_amount) > RENT_NEEDS_LANDLORD_PAN
+
+      if landlord_pan.blank?
+        errors.add(:landlord_pan, "is needed when rent is above ₹1,00,000 a year")
+      elsif !landlord_pan.match?(/\A[A-Z]{5}[0-9]{4}[A-Z]\z/)
+        errors.add(:landlord_pan, "is not a valid PAN (like ABCDE1234F)")
+      end
+    end
+
+    def proofs_are_documents
+      proofs.each do |proof|
+        next if PROOF_TYPES.include?(proof.blob.content_type) && proof.blob.byte_size <= PROOF_MAX_BYTES
+
+        errors.add(:proofs, "must be PDF, JPG or PNG files of up to 5 MB")
+        break
+      end
+    end
   end
 end

data/app/services/hr_lite/calculators/tds.rb

@@ -67,15 +67,16 @@ module HrLite
         )
       end
 
-      def self.slab_tax_for(taxable, slabs)
-        slabs.sum(BigDecimal(0)) do |lower, upper, rate|
-          next BigDecimal(0) if taxable <= lower
+      def self.slab_tax_for(taxable, slabs) = slab_rows(taxable, slabs).sum(BigDecimal(0)) { |row| row[:tax] }
+      private_class_method :slab_tax_for
 
-          span_top = upper && taxable > upper ? upper : taxable
-          (span_top - lower) * rate
+      # Each slab with the income that falls in it and the tax on that part.
+      def self.slab_rows(taxable, slabs)
+        slabs.map do |lower, upper, rate|
+          span = taxable <= lower ? BigDecimal(0) : (upper && taxable > upper ? upper : taxable) - lower
+          { from: lower, to: upper, rate: rate, income: span, tax: span * rate }
         end
       end
-      private_class_method :slab_tax_for
     end
   end
 end

data/app/services/hr_lite/payroll_run_processor.rb

@@ -61,6 +61,15 @@ module HrLite
                       "it genuinely levies no PT."
         end
 
+        # Only approved leave and fixes reach DayStatus; one still waiting is paid as loss of pay.
+        month = @run.period_month.all_month
+        pending = LeaveRequest.pending.overlapping_range(month.begin, month.end).count +
+                  RegularizationRequest.pending.where(date: month).count
+        if pending.positive?
+          warnings << "#{pending} leave or attendance #{pending == 1 ? 'request is' : 'requests are'} still pending for " \
+                      "#{@run.label} — they count as loss of pay until approved; approve or reject, then recompute."
+        end
+
         @run.salary_slips.where.not(id: keep_ids).destroy_all
         @run.update!(warnings: warnings)
       end

data/app/services/hr_lite/slip_builder.rb

@@ -138,7 +138,7 @@ module HrLite
       # A rejected declaration lowers nothing: its self-declared total stays editable and unchecked.
       return @profile.declared_annual_deductions if declaration.draft? || declaration.rejected?
 
-      declaration.allowable_total
+      declaration.old_regime_deductions(structure: @structure)
     end
 
     # Splits this month's one-off lines into earnings and deductions, in the

data/app/services/hr_lite/tax_computation.rb

@@ -0,0 +1,61 @@
+module HrLite
+  # Somebody's income tax for the financial year, worked out now from what
+  # is true now: the salary structure in force, the slips already paid, and
+  # their declaration with the legal limits applied. Both regimes, with every
+  # step shown, so "why is my TDS X" answers itself. Uses the same TDS
+  # calculator payroll uses, so the screen and the slip never disagree.
+  class TaxComputation
+    Sheet = Struct.new(:regime, :gross, :hra_exemption, :standard_deduction, :deductions, :taxable,
+                       :slabs, :annual_tax, :tds_paid, :remaining, :months_left, :monthly, keyword_init: true)
+
+    attr_reader :user, :month, :structure, :declaration, :paid
+
+    def initialize(user:, on: Date.current, declaration: nil)
+      @user = user
+      @month = on.beginning_of_month
+      @profile = EmployeeProfile.find_by(user_id: user.id)
+      @structure = SalaryStructure.effective_for(user, @month)
+      @declaration = declaration || TaxDeclaration.for(user, @month)
+      @paid = SalarySlip.fy_to_date(user, @month)
+    end
+
+    def regime = declaration&.regime || @profile&.tax_regime || "new"
+
+    def months_left = month.month >= 4 ? 16 - month.month : 4 - month.month
+
+    def paid_gross = paid[:gross] + Money.d(@profile&.fy_opening_gross)
+
+    def projected_gross = Money.d(structure&.monthly_gross) * months_left
+
+    def sheets = @sheets ||= TaxDeclaration::REGIMES.to_h { |name| [ name, sheet(name) ] }
+
+    def chosen = sheets[regime]
+
+    # The regime that costs less this year, and by how much.
+    def saving
+      new_tax, old_tax = sheets.values_at("new", "old").map(&:annual_tax)
+      new_tax <= old_tax ? [ "new", old_tax - new_tax ] : [ "old", new_tax - old_tax ]
+    end
+
+    private
+
+    def sheet(name)
+      rates = StatutoryRateCard.for(month)[:income_tax]
+      table = rates[name]
+      rows = name == "old" && declaration && structure ? declaration.deduction_rows(structure: structure) : []
+      hra = rows.find { |row| row.section == "hra" }&.allowed || BigDecimal(0)
+      tds_paid = paid[:tds] + Money.d(@profile&.fy_opening_tds)
+      result = Calculators::Tds.call(
+        regime: name, structure_monthly_gross: Money.d(structure&.monthly_gross),
+        gross_earned_this_month: Money.d(structure&.monthly_gross), fy_gross_paid: paid_gross,
+        fy_tds_paid: tds_paid, months_remaining: months_left,
+        declared_annual_deductions: rows.sum(BigDecimal(0), &:allowed), rates: rates
+      )
+      Sheet.new(regime: name, gross: result.projected_annual_gross, hra_exemption: hra,
+                standard_deduction: table[:standard_deduction], deductions: rows.reject { |row| row.section == "hra" },
+                taxable: result.taxable, slabs: Calculators::Tds.slab_rows(result.taxable, table[:slabs]),
+                annual_tax: result.annual_tax, tds_paid: tds_paid,
+                remaining: [ result.annual_tax - tds_paid, BigDecimal(0) ].max, months_left: months_left, monthly: result.monthly)
+    end
+  end
+end

data/app/services/hr_lite/timeline.rb

@@ -18,7 +18,7 @@ module HrLite
 
     def private_events
       newest_first(pay_items + loans + expenses + appraisals + plans + attendance_fixes + comp_offs +
-                   assets + documents + resignations + probation + hr_requests)
+                   assets + documents + resignations + probation + hr_requests + open_leave)
     end
 
     private
@@ -124,6 +124,15 @@ module HrLite
       end
     end
 
+    # Leave that never happened: still waiting, or turned down.
+    def open_leave
+      return [] unless visible?("leave.view")
+
+      LeaveRequest.where(**mine, status: %w[pending rejected]).overlapping_range(@range.begin, @range.end).includes(:leave_type).map do |leave|
+        event(leave.start_date, "Leave", "#{leave.leave_type.name} — #{leave.status}", leave.date_range_label)
+      end
+    end
+
     def attendance_fixes
       return [] unless visible?("attendance.view")
 

data/app/views/hr_lite/admin/attendances/show.html.erb

@@ -24,6 +24,31 @@
   <p class="hrl-small hrl-muted hrl-mt">Tap a date to fix its punches.</p>
 </section>
 
+<% if @punches.any? %>
+  <section class="hrl-card">
+    <h2 class="hrl-card__title">Where they punched</h2>
+    <% @punches.each do |record| %>
+      <div class="hrl-feed__item hrl-small">
+        <div class="hrl-feed__body">
+          <strong><%= record.date.strftime("%a %-d %b") %></strong>
+          <% [ [ "In", record.check_in_at, record.check_in_lat, record.check_in_lng ],
+               [ "Out", record.check_out_at, record.check_out_lat, record.check_out_lng ] ].each do |label, at, lat, lng| %>
+            <% next unless at %>
+            <div><%= label %> <%= at.strftime("%H:%M") %> · <%= HrLite::OfficeLocation.place(lat, lng, @offices) || "No GPS" %>
+              <% if lat && lng %>
+                · <a class="hrl-card__link" href="https://www.google.com/maps?q=<%= lat %>,<%= lng %>" target="_blank" rel="noopener noreferrer">Map<span class="hrl-sr-only"> of <%= label.downcase %> <%= record.date.strftime("%-d %b") %></span></a>
+              <% end %>
+            </div>
+          <% end %>
+          <% if (gap = record.punch_gap_m) %>
+            <div class="<%= gap > HrLite::AttendanceRecord::PUNCH_GAP_ALERT_M ? "hrl-badge hrl-badge--warn" : "hrl-muted" %>"><%= (gap / 1000.0).round(1) %> km apart</div>
+          <% end %>
+        </div>
+      </div>
+    <% end %>
+  </section>
+<% end %>
+
 <% if @edit_date %>
   <section class="hrl-card" id="regularize">
     <h2 class="hrl-card__title">Fix <%= @edit_date.strftime("%A, %d %B") %></h2>

data/app/views/hr_lite/admin/employees/show.html.erb

@@ -9,6 +9,8 @@
       <a class="hrl-btn" href="<%= hr_lite.new_admin_employee_appraisal_path(@profile) %>">New appraisal</a>
       <a class="hrl-btn" href="<%= hr_lite.new_admin_employee_designation_change_path(@profile) %>">Role change</a>
       <a class="hrl-btn" href="<%= hr_lite.new_admin_performance_plan_path(user_id: @profile.user_id) %>">Start PIP</a>
+    <% end %>
+    <% if hr_can?("salary.manage", scope: :all) %>
       <a class="hrl-btn hrl-btn--primary" href="<%= hr_lite.new_admin_employee_salary_structure_path(@profile) %>">New structure</a>
     <% end %>
   </div>
@@ -84,7 +86,7 @@
     </dl>
   </section>
 
-  <% if hr_superadmin? %>
+  <% if hr_can?("salary.view", scope: :all) %>
   <section class="hrl-card">
     <h2 class="hrl-card__title">Salary structures</h2>
     <% if @structures.any? %>

data/app/views/hr_lite/admin/payroll_runs/show.html.erb

@@ -26,28 +26,38 @@
     <span class="hrl-badge"><%= @run.status.humanize %></span>
     <%# `processing` is offered too: a run stranded there by a killed process
         would otherwise have no control at all and block that month forever. %>
-    <% if @run.draft? || @run.review? || @run.processing? %>
+    <% manager = hr_can?("payroll.manage", scope: :all) %>
+    <% if manager && (@run.draft? || @run.review? || @run.processing?) %>
       <%= button_to @run.draft? ? "Compute" : "Recompute", hr_lite.compute_admin_payroll_run_path(@run),
-                    method: :post, class: "hrl-btn hrl-btn--primary" %>
+                    method: :post, class: "hrl-btn" %>
     <% end %>
-    <% if @run.review? %>
-      <%= button_to "Finalize", hr_lite.finalize_admin_payroll_run_path(@run), method: :post, class: "hrl-btn" %>
+    <% if @run.review? && hr_can?("payroll.approve", scope: :all) && @run.first_approved_by_id != hr_current_user.id %>
+      <%= button_to @run.first_approved_by_id ? "Approve and publish" : "Approve", hr_lite.approve_admin_payroll_run_path(@run),
+                    method: :post, class: "hrl-btn hrl-btn--primary",
+                    form: { data: { turbo_confirm: @run.first_approved_by_id ? "Approve #{@run.label}? This finalizes the run and publishes the slips." : "Approve #{@run.label}?" } } %>
     <% end %>
-    <% if @run.finalized? %>
+    <% if manager && @run.finalized? %>
       <%= button_to "Unlock", hr_lite.unlock_admin_payroll_run_path(@run), method: :post, class: "hrl-btn" %>
       <%= button_to "Publish to employees", hr_lite.publish_admin_payroll_run_path(@run), method: :post,
                     class: "hrl-btn hrl-btn--primary",
                     form: { data: { turbo_confirm: "Publish #{@run.label}? Employees will be notified." } } %>
     <% end %>
-    <% if @slips.any? %>
+    <% if @slips.any? && hr_can?("payroll.export", scope: :all) %>
       <a class="hrl-btn" href="<%= hr_lite.register_admin_payroll_run_path(@run, format: :csv) %>">Register CSV</a>
     <% end %>
-    <% if @run.draft? %>
+    <% if manager && @run.draft? %>
       <%= button_to "Delete draft", hr_lite.admin_payroll_run_path(@run), method: :delete,
                     class: "hrl-btn hrl-btn--danger",
                     form: { data: { turbo_confirm: "Delete this draft run?" } } %>
     <% end %>
   </div>
+  <p class="hrl-small hrl-muted hrl-mt">
+    <% if @run.review? %>
+      <%= @run.first_approved_by ? "Approved by #{hr_display_name(@run.first_approved_by)} on #{@run.first_approved_at.strftime('%-d %b')} — one more approver (HR or Super Admin) publishes it." : "Needs two approvals (HR and Super Admin). If nobody approves by the 3rd, a run with no blocking warnings is approved automatically." %>
+    <% elsif @run.auto_approved_at %>
+      Approved automatically on <%= @run.auto_approved_at.strftime("%-d %b") %> — nobody had approved it by the 3rd.
+    <% end %>
+  </p>
 </section>
 
 <section class="hrl-card">

data/app/views/hr_lite/admin/salary_structures/_form.html.erb

@@ -2,15 +2,16 @@
   <%= form_with model: structure, url: url, method: method, scope: :salary_structure, local: true do |f| %>
     <%= render "hr_lite/shared/form_errors", record: structure %>
     <% breakup = structure.breakup(on: structure.effective_from || Date.current) if structure.basic %>
-    <div class="hrl-field"><%= f.label :annual_ctc, "Annual CTC (₹ a year)" %><%= f.number_field :annual_ctc, step: 1, value: (structure.annual_ctc || breakup&.dig(:annual_ctc))&.round %></div>
+    <div class="hrl-field">
+      <%= f.label :annual_ctc, "Annual CTC (₹ a year)" %>
+      <%= f.number_field :annual_ctc, step: 1, min: 1, required: true, value: (structure.annual_ctc || breakup&.dig(:annual_ctc))&.round %>
+      <p class="hrl-hint">The only amount you type. Saving splits it: Basic 50%, HRA 50% of Basic in a metro (40% elsewhere), employer PF, ESI and gratuity (4.81% of Basic) inside the CTC, the rest as special allowance.</p>
+    </div>
     <div class="hrl-field">
       <%= f.label :effective_from, "Effective from (1st of month)" %>
       <%= f.date_field :effective_from %>
     </div>
-    <div class="hrl-field"><%= f.label :basic, "Basic (monthly)" %><%= f.number_field :basic, step: 0.01, value: structure.basic&.to_s("F") %></div>
-    <div class="hrl-field"><%= f.label :hra, "HRA" %><%= f.number_field :hra, step: 0.01, value: structure.hra&.to_s("F") %></div>
-    <div class="hrl-field"><%= f.label :special_allowance %><%= f.number_field :special_allowance, step: 0.01, value: structure.special_allowance&.to_s("F") %></div>
-    <div class="hrl-field"><%= f.label :other_earnings %><%= f.number_field :other_earnings, step: 0.01, value: structure.other_earnings&.to_s("F") %></div>
+    <div class="hrl-field hrl-field--check"><%= f.check_box :metro %><%= f.label :metro, "Works in a metro (Delhi, Mumbai, Kolkata, Chennai)" %></div>
     <div class="hrl-field hrl-field--check"><%= f.check_box :pf_applicable %><%= f.label :pf_applicable, "PF applicable" %></div>
     <div class="hrl-field hrl-field--check"><%= f.check_box :pf_on_full_basic %><%= f.label :pf_on_full_basic, "PF on full basic (no ₹15k ceiling)" %></div>
     <div class="hrl-field hrl-field--check"><%= f.check_box :esi_applicable %><%= f.label :esi_applicable, "ESI applicable (auto-exempt above gross ceiling)" %></div>
@@ -23,10 +24,17 @@
       <%= f.select :pt_state, pt_states.map { |s| [ s.humanize, s ] } %>
     </div>
     <div class="hrl-field"><%= f.label :notes %><%= f.text_area :notes %></div>
-    <% if breakup %><p class="hrl-muted hrl-small">Monthly gross <%= hrl_money(breakup[:monthly_gross]) %> · CTC <%= hrl_money(breakup[:monthly_ctc]) %> a month</p><% end %>
+    <% if breakup %>
+      <h3 class="hrl-card__title">Monthly split</h3>
+      <dl class="hrl-deflist">
+        <% breakup[:earnings].each do |label, amount| %><dt><%= label %></dt><dd><%= hrl_money(amount) %></dd><% end %>
+        <dt><strong>Gross</strong></dt><dd><strong><%= hrl_money(breakup[:monthly_gross]) %></strong></dd>
+        <% breakup[:employer].each do |label, amount| %><dt>Employer <%= label %></dt><dd><%= hrl_money(amount) %></dd><% end %>
+        <dt><strong>CTC</strong></dt><dd><strong><%= hrl_money(breakup[:monthly_ctc]) %></strong> a month</dd>
+      </dl>
+    <% end %>
     <div class="hrl-form-actions">
       <%= f.submit "Save structure", class: "hrl-btn hrl-btn--primary" %>
-      <%= f.submit "Fill from CTC", name: "fill_from_ctc", class: "hrl-btn" %>
       <a class="hrl-btn" href="<%= hr_lite.admin_employee_path(@profile) %>">Cancel</a>
     </div>
   <% end %>

data/app/views/hr_lite/admin/statutory_rate_cards/_form.html.erb

@@ -12,7 +12,7 @@
     <%= render "hr_lite/shared/form_errors", record: card %>
 
     <div class="hrl-field">
-      <%= f.label :effective_from, "Financial year starts (1 April)" %>
+      <%= f.label :effective_from, "Takes effect on (1 April for a new financial year, or the 1st of the month a mid-year change applies from)" %>
       <%= f.date_field :effective_from %>
     </div>
 

data/app/views/hr_lite/admin/tax_declarations/index.html.erb

@@ -7,6 +7,7 @@
       <a class="hrl-btn <%= "hrl-btn--primary" if @status == status %>"
          href="<%= hr_lite.admin_tax_declarations_path(status: status) %>"><%= status.humanize %></a>
     <% end %>
+    <a class="hrl-btn" href="<%= hr_lite.overview_admin_tax_declarations_path %>">Everyone's tax</a>
   </div>
 </section>
 

data/app/views/hr_lite/admin/tax_declarations/overview.html.erb

@@ -0,0 +1,39 @@
+<% content_for(:page_title) { "Everyone's tax" } %>
+<div class="hrl-page__head">
+  <h1 class="hrl-page__title">Everyone's tax — <%= HrLite::FinancialYear.label(Date.current) %></h1>
+  <div class="hrl-page__actions"><a class="hrl-btn" href="<%= hr_lite.admin_tax_declarations_path %>">Declarations</a></div>
+</div>
+<p class="hrl-small hrl-muted">Worked out now from each salary structure, the slips already paid and the declaration (limits applied). Open a declaration for the full working.</p>
+
+<section class="hrl-card">
+  <div class="hrl-table-wrap">
+    <table class="hrl-table hrl-table--stack">
+      <thead><tr><th>Person</th><th>Regime</th><th>Tax for the year</th><th>Deducted so far</th><th>TDS a month</th><th>Declaration</th></tr></thead>
+      <tbody>
+        <% @profiles.each do |profile| %>
+          <% declaration = @declarations[profile.user_id] %>
+          <% tax = HrLite::TaxComputation.new(user: profile.user, declaration: declaration) %>
+          <tr>
+            <td data-label="Person"><a class="hrl-card__link" href="<%= hr_lite.person_admin_tax_declarations_path(profile.user_id) %>"><%= hr_display_name(profile.user) %></a> <span class="hrl-small hrl-muted"><%= profile.employee_code %></span></td>
+            <% if tax.structure %>
+              <td data-label="Regime"><%= tax.regime.humanize %><% winner, by = tax.saving %><% if winner != tax.regime && by.positive? %><br><span class="hrl-small hrl-muted"><%= winner.humanize %> saves <%= hrl_rupees(by) %></span><% end %></td>
+              <td data-label="Tax for the year" class="hrl-num"><%= hrl_rupees(tax.chosen.annual_tax) %></td>
+              <td data-label="Deducted so far" class="hrl-num"><%= hrl_rupees(tax.chosen.tds_paid) %></td>
+              <td data-label="TDS a month" class="hrl-num"><%= hrl_rupees(tax.chosen.monthly) %></td>
+            <% else %>
+              <td data-label="Regime" colspan="4" class="hrl-muted">No salary structure</td>
+            <% end %>
+            <td data-label="Declaration">
+              <% if declaration %>
+                <a class="hrl-card__link" href="<%= hr_lite.admin_tax_declaration_path(declaration) %>"><%= declaration.status.humanize %></a>
+              <% else %>
+                <span class="hrl-muted">Not filed</span>
+              <% end %>
+            </td>
+          </tr>
+        <% end %>
+      </tbody>
+    </table>
+  </div>
+  <%= hrl_pagination %>
+</section>

data/app/views/hr_lite/admin/tax_declarations/person.html.erb

@@ -0,0 +1,10 @@
+<% content_for(:page_title) { "Tax — #{hr_display_name(@person)}" } %>
+<div class="hrl-page__head">
+  <h1 class="hrl-page__title">Tax — <%= hr_display_name(@person) %></h1>
+  <div class="hrl-page__actions">
+    <a class="hrl-btn" href="<%= hr_lite.overview_admin_tax_declarations_path %>">Everyone's tax</a>
+    <% if @tax.declaration %><a class="hrl-btn" href="<%= hr_lite.admin_tax_declaration_path(@tax.declaration) %>">Declaration</a><% end %>
+  </div>
+</div>
+<% unless @tax.declaration %><p class="hrl-small hrl-muted">No declaration filed this year — the old-regime figure carries no investments yet.</p><% end %>
+<%= render "hr_lite/tax/computation", tax: @tax, both: true %>

data/app/views/hr_lite/admin/tax_declarations/show.html.erb

@@ -17,6 +17,8 @@
   </p>
 </section>
 
+<%= render "hr_lite/tax/computation", tax: @tax, both: true %>
+
 <%= form_with model: @declaration, url: hr_lite.admin_tax_declaration_path(@declaration),
               method: :patch, scope: :tax_declaration, local: true do |f| %>
   <section class="hrl-card">
@@ -27,7 +29,18 @@
         <span class="hrl-small hrl-muted">
           Claimed <%= hrl_money(item.object.declared_amount) %>
           <%= "— #{item.object.label}" if item.object.label.present? %>
+          <%= "· limit #{hrl_money(item.object.cap)}" if item.object.cap %>
+          <%= "· landlord PAN #{item.object.landlord_pan}" if item.object.landlord_pan.present? %>
         </span>
+        <% if item.object.proofs.attached? %>
+          <span class="hrl-row">
+            <% item.object.proofs.each do |proof| %>
+              <a class="hrl-card__link" href="<%= hr_lite.proof_admin_tax_declaration_path(@declaration, proof_id: proof.id) %>">Open <%= proof.filename %></a>
+            <% end %>
+          </span>
+        <% else %>
+          <span class="hrl-small hrl-badge hrl-badge--warn">No proof attached</span>
+        <% end %>
         <%= item.text_field :verified_amount,
               value: item.object.verified_amount&.to_s("F"), inputmode: "decimal",
               placeholder: "Verified amount" %>
@@ -41,8 +54,12 @@
 
 <section class="hrl-card">
   <h2 class="hrl-card__title">Decide</h2>
-  <%= button_to "Verify", hr_lite.verify_admin_tax_declaration_path(@declaration),
-        method: :post, class: "hrl-btn hrl-btn--primary" %>
+  <div class="hrl-row">
+    <%= button_to "Accept all and verify", hr_lite.accept_all_admin_tax_declaration_path(@declaration),
+          method: :post, class: "hrl-btn hrl-btn--primary" %>
+    <%= button_to "Verify the amounts recorded above", hr_lite.verify_admin_tax_declaration_path(@declaration),
+          method: :post, class: "hrl-btn" %>
+  </div>
   <%= form_with url: hr_lite.reject_admin_tax_declaration_path(@declaration),
                 method: :post, local: true do %>
     <div class="hrl-field">

data/app/views/hr_lite/leave_requests/_balance_chips.html.erb

@@ -1,10 +1,12 @@
-<section class="hrl-card">
-  <h2 class="hrl-card__title">Leave balance <%= HrLite::LeaveYear.label(HrLite::LeaveYear.current_key) %></h2>
+<%# locals: user (default: you), compact, bare (no card of its own — sits inside another card) %>
+<% user = local_assigns[:user] || hr_current_user %>
+<%= tag.send(local_assigns[:bare] ? :div : :section, class: ("hrl-card" unless local_assigns[:bare])) do %>
+  <%= tag.send(local_assigns[:bare] ? :h3 : :h2, class: "hrl-card__title") do %>Leave balance <%= HrLite::LeaveYear.label(HrLite::LeaveYear.current_key) %><% end %>
   <% types = HrLite::LeaveType.active.where(paid: true).where.not(annual_quota: nil) %>
   <% if types.any? %>
     <div class="hrl-row">
       <% types.each do |type| %>
-        <% balance = HrLite::LeaveBalance.for(hr_current_user, type, HrLite::LeaveYear.current_key) %>
+        <% balance = HrLite::LeaveBalance.for(user, type, HrLite::LeaveYear.current_key) %>
         <span class="hrl-badge hrl-badge--type" style="--hrl-type: <%= type.color %>">
           <%= type.name %> · <%= hrl_days(balance.available) %> of <%= hrl_days(balance.entitled) %> left
         </span>
@@ -16,4 +18,4 @@
   <% else %>
     <p class="hrl-muted hrl-small">No leave types configured yet.</p>
   <% end %>
-</section>
+<% end %>

data/app/views/hr_lite/tax/_computation.html.erb

@@ -0,0 +1,56 @@
+<%# locals: tax (HrLite::TaxComputation), both (true on the admin sheet: every regime's working, open) %>
+<% sheet = tax.chosen %>
+<% winner, by = tax.saving %>
+<% names = { "new" => "New regime", "old" => "Old regime" } %>
+<section class="hrl-card" aria-live="polite">
+  <h2 class="hrl-card__title">Income tax <%= HrLite::FinancialYear.label(HrLite::FinancialYear.start_for(tax.month)) %></h2>
+  <% if tax.structure.nil? %>
+    <p class="hrl-muted">No salary structure yet — tax is worked out once one is set.</p>
+  <% else %>
+    <div class="hrl-kpis hrl-kpis--money">
+      <div class="hrl-kpi"><div class="hrl-kpi__value"><%= hrl_rupees(sheet.annual_tax) %></div><div class="hrl-kpi__label">Tax for the year (<%= names[sheet.regime] %>)</div></div>
+      <div class="hrl-kpi"><div class="hrl-kpi__value"><%= hrl_rupees(sheet.monthly) %></div><div class="hrl-kpi__label">TDS a month, next <%= pluralize(sheet.months_left, "month") %></div></div>
+      <div class="hrl-kpi"><div class="hrl-kpi__value"><%= hrl_rupees(sheet.tds_paid) %></div><div class="hrl-kpi__label">Deducted so far</div></div>
+      <div class="hrl-kpi"><div class="hrl-kpi__value"><%= hrl_rupees(sheet.remaining) %></div><div class="hrl-kpi__label">Still to deduct</div></div>
+    </div>
+
+    <div class="hrl-tax-compare" role="group" aria-label="Old and new regime compared">
+      <% tax.sheets.each do |name, s| %>
+        <div class="hrl-tax-compare__col<%= " hrl-tax-compare__col--chosen" if name == sheet.regime %>">
+          <strong><%= names[name] %></strong><% if name == sheet.regime %> <span class="hrl-badge">Chosen</span><% end %>
+          <div class="hrl-tax-compare__amount"><%= hrl_rupees(s.annual_tax) %></div>
+          <div class="hrl-small hrl-muted">a year · <%= hrl_rupees(s.monthly) %> a month</div>
+        </div>
+      <% end %>
+    </div>
+    <p class="hrl-small">
+      <% if by.zero? %>Both regimes cost the same this year.
+      <% else %><strong><%= names[winner] %></strong> costs <%= hrl_rupees(by) %> less this year<%= winner == sheet.regime ? " — you are on it." : "." %><% end %>
+    </p>
+
+    <% (both ? tax.sheets.values : [ sheet ]).each do |s| %>
+      <details class="hrl-tax-working" <%= "open" if both %>>
+        <summary class="hrl-btn">How the <%= names[s.regime].downcase %> tax is worked out</summary>
+        <table class="hrl-table hrl-tax-working__table">
+          <tbody>
+            <tr><td>Salary paid so far this year</td><td class="hrl-num"><%= hrl_rupees(tax.paid_gross) %></td></tr>
+            <tr><td>Expected for the rest of the year (<%= hrl_rupees(tax.structure.monthly_gross) %> × <%= s.months_left %>)</td><td class="hrl-num"><%= hrl_rupees(tax.projected_gross) %></td></tr>
+            <tr class="hrl-tax-working__total"><td>Gross salary for the year</td><td class="hrl-num"><%= hrl_rupees(s.gross) %></td></tr>
+            <% if s.hra_exemption.positive? %><tr><td>Less HRA exemption (from rent)</td><td class="hrl-num">− <%= hrl_rupees(s.hra_exemption) %></td></tr><% end %>
+            <tr><td>Less standard deduction</td><td class="hrl-num">− <%= hrl_rupees(s.standard_deduction) %></td></tr>
+            <% s.deductions.each do |row| %>
+              <tr><td>Less <%= row.label %><br><span class="hrl-small hrl-muted">claimed <%= hrl_rupees(row.claimed) %><%= " · limit #{hrl_rupees(row.cap)}" if row.cap %></span></td><td class="hrl-num">− <%= hrl_rupees(row.allowed) %></td></tr>
+            <% end %>
+            <tr class="hrl-tax-working__total"><td>Taxable income</td><td class="hrl-num"><%= hrl_rupees(s.taxable) %></td></tr>
+            <% s.slabs.select { |row| row[:income].positive? }.each do |row| %>
+              <tr><td><%= hrl_rupees(row[:from]) %> – <%= row[:to] ? hrl_rupees(row[:to]) : "above" %> at <%= (row[:rate] * 100).to_i %>% on <%= hrl_rupees(row[:income]) %></td><td class="hrl-num"><%= hrl_rupees(row[:tax]) %></td></tr>
+            <% end %>
+            <tr class="hrl-tax-working__total"><td>Tax for the year, after any §87A rebate, with 4% cess</td><td class="hrl-num"><%= hrl_rupees(s.annual_tax) %></td></tr>
+            <tr><td>Already deducted (TDS)</td><td class="hrl-num">− <%= hrl_rupees(s.tds_paid) %></td></tr>
+            <tr class="hrl-tax-working__total"><td>Each remaining month (<%= s.months_left %>)</td><td class="hrl-num"><%= hrl_rupees(s.monthly) %></td></tr>
+          </tbody>
+        </table>
+      </details>
+    <% end %>
+  <% end %>
+</section>