@jjlmoya/utils-finance 1.28.0 → 1.30.0

package/src/tool/salaryEmployerCost/i18n/tr.ts

@@ -0,0 +1,159 @@
+import type { FAQPage, HowTo, SoftwareApplication, WithContext } from 'schema-dts';
+import type { ToolLocaleContent } from '../../../types';
+import { bibliography } from '../bibliography';
+import type { SalaryEmployerCostUI } from '../ui';
+
+const slug = "ispanya-brut-net-maas-isveren-maliyeti-hesaplama";
+const title = "İspanya Brüt Net Maaş ve İşveren Maliyeti Hesaplama 2026";
+const description = "2026 kurallarına göre İspanya da net maaşı, IRPF vergi kesintisini, çalışan primlerini ve toplam işveren maliyetini hesaplayın.";
+
+const faq = [
+  {
+    "question": "İspanya da bir çalışanın şirkete maliyeti ne kadardır?",
+    "answer": "Şirket brüt maaşı ve kendi sosyal güvenlik primlerini öder."
+  },
+  {
+    "question": "İspanya da brüt maaştan net maaşa nasıl hesaplama yapılır?",
+    "answer": "Yıllık brüt maaştan çalışan sosyal güvenlik primi ve IRPF vergisi düşülür."
+  },
+  {
+    "question": "12 veya 14 maaş seçimi yıllık maaşı değiştirir mi?",
+    "answer": "Hayır. Hesaplayıcı aynı yıllık brüt tutarı korur."
+  },
+  {
+    "question": "2026 yılı için hangi sosyal güvenlik oranları dahildir?",
+    "answer": "Genel sağlık, işsizlik, eğitim, MEI, FOGASA ve iş kazası primleri dahildir."
+  },
+  {
+    "question": "Maaş maksimum prim matrahını aşarsa ne olur?",
+    "answer": "2026 aylık tavanı (5.101,20 €) üzerindeki kısma kademeli dayanışma primi uygulanır."
+  },
+  {
+    "question": "Bu hesaplayıcı İspanya dışında geçerli midir?",
+    "answer": "Hayır. Yalnızca 2026 İspanya mevzuatına özeldir."
+  },
+  {
+    "question": "Maaş bilgileri bir sunucuya gönderiliyor mu?",
+    "answer": "Hayır. Tüm hesaplamalar tarayıcınızda yerel olarak yapılır."
+  }
+];
+
+const howTo = [
+  {
+    "name": "Brüt maaşı girin",
+    "text": "Yıllık veya aylık seçeneğini belirleyip tutarı yazın."
+  },
+  {
+    "name": "İspanya bordro koşullarını ayarlayın",
+    "text": "12/14 ödeme, sözleşme türü, IRPF ve iş kazası primini seçin."
+  },
+  {
+    "name": "Maaş dağılımını inceleyin",
+    "text": "Net maaş, çalışan kesintileri ve işveren primlerini karşılaştırın."
+  },
+  {
+    "name": "Sonuç periyodunu değiştirin",
+    "text": "Yıllık toplamlar veya ödeme başına ortalama görünümüne geçin."
+  }
+];
+
+const faqSchema: WithContext<FAQPage> = {
+  '@context': 'https://schema.org',
+  '@type': 'FAQPage',
+  mainEntity: faq.map((item) => ({
+    '@type': 'Question',
+    name: item.question,
+    acceptedAnswer: { '@type': 'Answer', text: item.answer },
+  })),
+};
+
+const howToSchema: WithContext<HowTo> = {
+  '@context': 'https://schema.org',
+  '@type': 'HowTo',
+  name: title,
+  description,
+  step: howTo.map((step, index) => ({
+    '@type': 'HowToStep',
+    position: index + 1,
+    name: step.name,
+    text: step.text,
+  })),
+};
+
+const appSchema: WithContext<SoftwareApplication> = {
+  '@context': 'https://schema.org',
+  '@type': 'SoftwareApplication',
+  name: title,
+  description,
+  applicationCategory: 'FinanceApplication',
+  operatingSystem: 'All',
+  offers: { '@type': 'Offer', price: '0', priceCurrency: 'EUR' },
+  inLanguage: "tr",
+};
+
+export const content: ToolLocaleContent<SalaryEmployerCostUI> = {
+  slug,
+  title,
+  description,
+  ui: {
+    "labelGrossSalary": "Brüt maaş göstergesi",
+    "labelGrossSalaryHint": "Maaş tutarı",
+    "labelAnnual": "Yıllık",
+    "labelMonthly": "Aylık",
+    "labelPaySchedule": "Ödeme takvimi",
+    "labelTwelvePayments": "12 maaş",
+    "labelFourteenPayments": "14 maaş",
+    "labelContract": "Sözleşme türü",
+    "labelPermanent": "Süresiz (Kadrolu)",
+    "labelTemporary": "Süreli (Geçici)",
+    "labelIrpfRate": "IRPF Gelir Vergisi Kesintisi",
+    "labelIrpfHint": "Vergi dairesi hesaplayıcısı veya bordro oranınızı girin",
+    "labelRiskRate": "İş Kazası ve Meslek Hastalığı Primi (AT & EP)",
+    "labelRiskHint": "Pozisyona göre işveren iş kazası prim oranı",
+    "labelOfficePreset": "Ofis %1,50",
+    "labelTradePreset": "Saha / Satış %2,00",
+    "labelConstructionPreset": "İnşaat / Saha %6,70",
+    "labelNetCore": "Net maaş çekirdeği",
+    "labelEmployeeDeductions": "Çalışan kesintileri",
+    "labelDeductionsFormula": "IRPF artı çalışan sosyal güvenlik primi",
+    "labelEmployerHalo": "İşveren katkı payı halkası",
+    "labelEmployerCost": "Toplam işveren maliyeti",
+    "labelAnnualView": "Yıllık görünüm",
+    "labelPerPaymentView": "Ödeme başına ortalama",
+    "labelGross": "Brüt maaş",
+    "labelIrpf": "IRPF kesintisi",
+    "labelEmployeeSocialSecurity": "Çalışan sosyal güvenliği",
+    "labelContributionBase": "Aylık prim matrahı",
+    "labelCostMultiplier": "Brüte göre maliyet çarpanı",
+    "labelWorkerKeeps": "Toplam maliyet içinde net pay oranı",
+    "labelLeanGap": "Sıkı maliyet halkası",
+    "labelTypicalGap": "Standart maliyet halkası",
+    "labelWideGap": "Genişletilmiş maliyet halkası",
+    "labelModelScope": "Yalnızca İspanya. 2026 Genel Rejim, tam zamanlı çalışma. Sonuçlar tahmini niteliktedir.",
+    "labelReset": "Örneği sıfırla",
+    "labelInvalid": "Geçerli bir yıllık brüt maaş girin ve oranları sınırlar içinde tutun.",
+    "labelMinimumSalary": "Model 2026 İspanya asgari ücreti olan yıllık 17.094 € dan başlar.",
+    "labelPrivacy": "Tarayıcınızda yerel olarak hesaplanır"
+},
+  seo: [
+    { type: 'title', text: "İspanya da brüt maaştan gerçek şirket maliyetine", level: 2 },
+    { type: 'paragraph', html: "2026 kurallarına göre İspanya da net maaşı, IRPF vergi kesintisini, çalışan primlerini ve toplam işveren maliyetini hesaplayın." },
+    { type: 'title', text: "İspanya işveren maliyeti hesaplama formülü", level: 2 },
+    { type: 'paragraph', html: "Şirket brüt maaşı ve kendi sosyal güvenlik primlerini öder." },
+    { type: 'table', headers: ['Layer', 'Details'], rows: [['Net', "Net maaş çekirdeği"], ['Employer Cost', "Toplam işveren maliyeti"]] },
+    { type: 'title', text: "2026 yılı İspanya sosyal güvenlik prim oranları", level: 2 },
+    { type: 'paragraph', html: "Genel sağlık, işsizlik, eğitim, MEI, FOGASA ve iş kazası primleri dahildir." },
+    { type: 'table', headers: ['Preset', 'Rate'], rows: [["Ofis %1,50", '1.50%'], ["Saha / Satış %2,00", '2.00%'], ["İnşaat / Saha %6,70", '6.70%']] },
+    { type: 'title', text: "Prim tavanları ve yüksek maaşlar", level: 2 },
+    { type: 'paragraph', html: "2026 aylık tavanı (5.101,20 €) üzerindeki kısma kademeli dayanışma primi uygulanır." },
+    { type: 'title', text: "12 maaş ve 14 maaş arasındaki fark", level: 2 },
+    { type: 'paragraph', html: "Hayır. Hesaplayıcı aynı yıllık brüt tutarı korur." },
+    { type: 'tip', title: "Ödeme takvimi", html: "12/14 ödeme, sözleşme türü, IRPF ve iş kazası primini seçin." },
+    { type: 'title', text: "İspanya maaş tahmin modelinin sınırları", level: 2 },
+    { type: 'paragraph', html: "Yalnızca İspanya. 2026 Genel Rejim, tam zamanlı çalışma. Sonuçlar tahmini niteliktedir." },
+  ],
+  faq,
+  bibliography,
+  howTo,
+  schemas: [faqSchema, howToSchema, appSchema],
+};

package/src/tool/salaryEmployerCost/i18n/zh.ts

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+import type { FAQPage, HowTo, SoftwareApplication, WithContext } from 'schema-dts';
+import type { ToolLocaleContent } from '../../../types';
+import { bibliography } from '../bibliography';
+import type { SalaryEmployerCostUI } from '../ui';
+
+const slug = 'spain-gross-net-salary-employer-cost-calculator';
+const title = "西班牙税前税后工资与企业雇佣成本计算器 2026";
+const description = "根据2026年西班牙最新法规，计算税前年薪对应的税后到手工资、IRPF个人所得税、员工社保扣款及企业总雇佣成本。";
+
+const faq = [
+  {
+    "question": "在西班牙雇佣一名员工，企业实际需要承担多少成本？",
+    "answer": "企业需支付税前薪资加上企业承担的社保费用。以3万欧元年薪的正规办公岗为例，2026年企业总成本约为 39,645 欧元。"
+  },
+  {
+    "question": "在西班牙如何从税前薪资计算税后到手薪资？",
+    "answer": "从税前年薪中扣除员工个人社保和IRPF个人所得税预扣款。"
+  },
+  {
+    "question": "选择12薪还是14薪会影响年总薪资吗？",
+    "answer": "不会。计算器保持年税前总薪资和企业总成本不变，仅调整单期平均发放金额。"
+  },
+  {
+    "question": "2026年计算中包含了哪些社保费率？",
+    "answer": "包含常见疾病、失业、职业培训、MEI跨代公平机制、FOGASA基金及工伤险。"
+  },
+  {
+    "question": "薪资超过最高社保缴费基数会怎样？",
+    "answer": "2026年月基数上限为5,101.20欧元，超过部分将按阶梯征收团结累进社保费。"
+  },
+  {
+    "question": "本计算器适用于西班牙以外的国家吗？",
+    "answer": "不适用。本计算器专为西班牙2026年通用社保制度设计。"
+  },
+  {
+    "question": "薪资数据会被发送到服务器吗？",
+    "answer": "不会。所有计算均在您的浏览器本地进行。"
+  }
+];
+
+const howTo = [
+  {
+    "name": "输入税前薪资",
+    "text": "选择按年或按月输入，并填写税前金额。"
+  },
+  {
+    "name": "设置西班牙薪水参数",
+    "text": "选择12/14薪、合同类型、IRPF个税预扣率及工伤费率。"
+  },
+  {
+    "name": "查看薪资结构拆解",
+    "text": "对比税后到手金额、员工扣款及企业社保缴纳部分。"
+  },
+  {
+    "name": "切换结果展示周期",
+    "text": "查看按年总额或单期平均发放金额。"
+  }
+];
+
+const faqSchema: WithContext<FAQPage> = {
+  '@context': 'https://schema.org',
+  '@type': 'FAQPage',
+  mainEntity: faq.map((item) => ({
+    '@type': 'Question',
+    name: item.question,
+    acceptedAnswer: { '@type': 'Answer', text: item.answer },
+  })),
+};
+
+const howToSchema: WithContext<HowTo> = {
+  '@context': 'https://schema.org',
+  '@type': 'HowTo',
+  name: title,
+  description,
+  step: howTo.map((step, index) => ({
+    '@type': 'HowToStep',
+    position: index + 1,
+    name: step.name,
+    text: step.text,
+  })),
+};
+
+const appSchema: WithContext<SoftwareApplication> = {
+  '@context': 'https://schema.org',
+  '@type': 'SoftwareApplication',
+  name: title,
+  description,
+  applicationCategory: 'FinanceApplication',
+  operatingSystem: 'All',
+  offers: { '@type': 'Offer', price: '0', priceCurrency: 'EUR' },
+  inLanguage: "zh",
+};
+
+export const content: ToolLocaleContent<SalaryEmployerCostUI> = {
+  slug,
+  title,
+  description,
+  ui: {
+    "labelGrossSalary": "税前薪资输入",
+    "labelGrossSalaryHint": "薪资金额",
+    "labelAnnual": "按年",
+    "labelMonthly": "按月",
+    "labelPaySchedule": "发放薪期",
+    "labelTwelvePayments": "每年12薪",
+    "labelFourteenPayments": "每年14薪",
+    "labelContract": "合同类型",
+    "labelPermanent": "无固定期限合同 (正式员工)",
+    "labelTemporary": "固定期限合同 (临时/项目)",
+    "labelIrpfRate": "IRPF 个人所得税预扣率",
+    "labelIrpfHint": "请输入税务局计算器、Offer或工资单上的预扣税率",
+    "labelRiskRate": "工伤与职业病保险费率 (AT & EP)",
+    "labelRiskHint": "企业根据岗位风险支付的工伤保险费率",
+    "labelOfficePreset": "纯办公人员 1.50%",
+    "labelTradePreset": "销售/商务人员 2.00%",
+    "labelConstructionPreset": "建筑/现场施工 6.70%",
+    "labelNetCore": "税后净收入核心",
+    "labelEmployeeDeductions": "员工扣款项",
+    "labelDeductionsFormula": "IRPF个税 + 员工个人缴纳社保",
+    "labelEmployerHalo": "企业缴纳社保光环",
+    "labelEmployerCost": "企业总雇佣成本",
+    "labelAnnualView": "按年视图",
+    "labelPerPaymentView": "单期发放平均值",
+    "labelGross": "税前薪资",
+    "labelIrpf": "IRPF个税预扣",
+    "labelEmployeeSocialSecurity": "员工个人社保",
+    "labelContributionBase": "月社保缴水基数",
+    "labelCostMultiplier": "相对于税前薪资的成本倍数",
+    "labelWorkerKeeps": "到手净薪占企业总成本比例",
+    "labelLeanGap": "紧凑成本区间",
+    "labelTypicalGap": "标准成本区间",
+    "labelWideGap": "扩展成本区间",
+    "labelModelScope": "仅适用于西班牙。基于2026年通用社保制度、全职工作及现金薪资。计算结果仅供参考。",
+    "labelReset": "重置示例",
+    "labelInvalid": "请输入有效的全职年薪，并将税率与工伤费率保持在允许范围内。",
+    "labelMinimumSalary": "本模型自2026年西班牙全职最低工资（年薪 17,094 €）起计算。",
+    "labelPrivacy": "在您的浏览器中本地计算"
+},
+  seo: [
+    { type: 'title', text: "从税前薪资到西班牙企业的实际雇佣成本", level: 2 },
+    { type: 'paragraph', html: "根据2026年西班牙最新法规，计算税前年薪对应的税后到手工资、IRPF个人所得税、员工社保扣款及企业总雇佣成本。" },
+    { type: 'title', text: "西班牙企业雇佣成本计算公式", level: 2 },
+    { type: 'paragraph', html: "企业需支付税前薪资加上企业承担的社保费用。以3万欧元年薪的正规办公岗为例，2026年企业总成本约为 39,645 欧元。" },
+    { type: 'table', headers: ['Layer', 'Details'], rows: [['Net', "税后净收入核心"], ['Employer Cost', "企业总雇佣成本"]] },
+    { type: 'title', text: "2026年西班牙社会保险费率构成", level: 2 },
+    { type: 'paragraph', html: "包含常见疾病、失业、职业培训、MEI跨代公平机制、FOGASA基金及工伤险。" },
+    { type: 'table', headers: ['Preset', 'Rate'], rows: [["纯办公人员 1.50%", '1.50%'], ["销售/商务人员 2.00%", '2.00%'], ["建筑/现场施工 6.70%", '6.70%']] },
+    { type: 'title', text: "缴费基数上限与高薪团结税", level: 2 },
+    { type: 'paragraph', html: "2026年月基数上限为5,101.20欧元，超过部分将按阶梯征收团结累进社保费。" },
+    { type: 'title', text: "12薪与14薪的区别", level: 2 },
+    { type: 'paragraph', html: "不会。计算器保持年税前总薪资和企业总成本不变，仅调整单期平均发放金额。" },
+    { type: 'tip', title: "发放薪期", html: "选择12/14薪、合同类型、IRPF个税预扣率及工伤费率。" },
+    { type: 'title', text: "本西班牙薪水估算模型的适用边界", level: 2 },
+    { type: 'paragraph', html: "仅适用于西班牙。基于2026年通用社保制度、全职工作及现金薪资。计算结果仅供参考。" },
+  ],
+  faq,
+  bibliography,
+  howTo,
+  schemas: [faqSchema, howToSchema, appSchema],
+};

package/src/tool/salaryEmployerCost/index.ts

@@ -0,0 +1,11 @@
+import type { ToolDefinition } from '../../types';
+import { salaryEmployerCost } from './entry';
+
+export * from './entry';
+
+export const SALARY_EMPLOYER_COST_TOOL: ToolDefinition = {
+  entry: salaryEmployerCost,
+  Component: () => import('./component.astro'),
+  SEOComponent: () => import('./seo.astro'),
+  BibliographyComponent: () => import('./bibliography.astro'),
+};

package/src/tool/salaryEmployerCost/logic.test.ts

@@ -0,0 +1,88 @@
+import { describe, expect, it } from 'vitest';
+import {
+  DEFAULT_SALARY_INPUT,
+  MINIMUM_ANNUAL_GROSS,
+  annualizeSalary,
+  calculateSalaryCost,
+  isSalaryInputValid,
+  type SalaryCostInput,
+} from './logic';
+import { evaluateCostGap } from './evaluator';
+
+const withInput = (changes: Partial<SalaryCostInput>): SalaryCostInput => ({
+  ...DEFAULT_SALARY_INPUT,
+  ...changes,
+});
+
+describe('annualizeSalary', () => {
+  it('keeps an annual amount unchanged', () => {
+    expect(annualizeSalary(DEFAULT_SALARY_INPUT)).toBe(30_000);
+  });
+
+  it('turns a monthly amount into the selected pay schedule', () => {
+    expect(annualizeSalary(withInput({ amount: 2_000, amountMode: 'monthly' }))).toBe(28_000);
+  });
+});
+
+describe('isSalaryInputValid', () => {
+  it('accepts the full-time minimum and legal slider bounds', () => {
+    expect(isSalaryInputValid(withInput({ amount: MINIMUM_ANNUAL_GROSS, irpfRate: 0, riskRate: 0.9 }))).toBe(true);
+    expect(isSalaryInputValid(withInput({ amount: 200_000, irpfRate: 47, riskRate: 7.15 }))).toBe(true);
+  });
+
+  it('rejects unsupported and non-finite inputs', () => {
+    expect(isSalaryInputValid(withInput({ amount: MINIMUM_ANNUAL_GROSS - 1 }))).toBe(false);
+    expect(isSalaryInputValid(withInput({ irpfRate: 48 }))).toBe(false);
+    expect(isSalaryInputValid(withInput({ riskRate: 0.8 }))).toBe(false);
+    expect(isSalaryInputValid(withInput({ amount: Number.NaN }))).toBe(false);
+  });
+});
+
+describe('calculateSalaryCost', () => {
+  it('calculates the documented permanent office example', () => {
+    const result = calculateSalaryCost(DEFAULT_SALARY_INPUT);
+    expect(result).toMatchObject({
+      annualGross: 30_000,
+      annualNet: 23_550,
+      annualIrpf: 4_500,
+      annualEmployeeSocialSecurity: 1_950,
+      annualEmployerSocialSecurity: 9_645,
+      annualEmployerCost: 39_645,
+      monthlyContributionBase: 2_500,
+      grossPerPayment: 2_142.86,
+      netPerPayment: 1_682.14,
+      employerCostPerPayment: 2_831.79,
+      costMultiplier: 1.322,
+      workerKeepsPercent: 59.4,
+    });
+  });
+
+  it('uses temporary unemployment rates', () => {
+    const result = calculateSalaryCost(withInput({ contractType: 'temporary' }));
+    expect(result?.annualEmployeeSocialSecurity).toBe(1_965);
+    expect(result?.annualEmployerSocialSecurity).toBe(10_005);
+  });
+
+  it('caps the standard base and adds every solidarity tier', () => {
+    const result = calculateSalaryCost(withInput({ amount: 120_000, irpfRate: 20 }));
+    expect(result?.monthlyContributionBase).toBe(5_101.2);
+    expect(result?.annualEmployeeSocialSecurity).toBe(4_109.61);
+    expect(result?.annualEmployerSocialSecurity).toBe(20_337.62);
+  });
+
+  it('returns null for an invalid salary', () => {
+    expect(calculateSalaryCost(withInput({ amount: 10_000 }))).toBeNull();
+  });
+});
+
+describe('evaluateCostGap', () => {
+  it('classifies lean, typical and wide employer contribution halos', () => {
+    const lean = calculateSalaryCost(withInput({ riskRate: 0.9 }));
+    const typical = calculateSalaryCost(DEFAULT_SALARY_INPUT);
+    const wide = calculateSalaryCost(withInput({ contractType: 'temporary', riskRate: 7.15 }));
+    if (!lean || !typical || !wide) throw new Error('Expected valid salary examples');
+    expect(evaluateCostGap(lean)).toBe('lean');
+    expect(evaluateCostGap(typical)).toBe('typical');
+    expect(evaluateCostGap(wide)).toBe('wide');
+  });
+});

package/src/tool/salaryEmployerCost/logic.ts

@@ -0,0 +1,133 @@
+export type SalaryAmountMode = 'annual' | 'monthly';
+export type ContractType = 'permanent' | 'temporary';
+export type PayPeriods = 12 | 14;
+
+export interface SalaryCostInput {
+  amount: number;
+  amountMode: SalaryAmountMode;
+  payPeriods: PayPeriods;
+  contractType: ContractType;
+  irpfRate: number;
+  riskRate: number;
+}
+
+export interface SalaryCostResult {
+  annualGross: number;
+  annualNet: number;
+  annualIrpf: number;
+  annualEmployeeSocialSecurity: number;
+  annualEmployerSocialSecurity: number;
+  annualEmployerCost: number;
+  monthlyContributionBase: number;
+  grossPerPayment: number;
+  netPerPayment: number;
+  employerCostPerPayment: number;
+  costMultiplier: number;
+  workerKeepsPercent: number;
+}
+
+interface ContributionTier {
+  lower: number;
+  upper: number;
+  employeeRate: number;
+  employerRate: number;
+}
+
+export const MINIMUM_ANNUAL_GROSS = 17_094;
+export const MINIMUM_MONTHLY_BASE = 1_424.4;
+export const MAXIMUM_MONTHLY_BASE = 5_101.2;
+
+export const DEFAULT_SALARY_INPUT: SalaryCostInput = {
+  amount: 30_000,
+  amountMode: 'annual',
+  payPeriods: 14,
+  contractType: 'permanent',
+  irpfRate: 15,
+  riskRate: 1.5,
+};
+
+const SOLIDARITY_TIERS: ContributionTier[] = [
+  { lower: 5_101.2, upper: 5_611.32, employeeRate: 0.19, employerRate: 0.96 },
+  { lower: 5_611.32, upper: 7_651.8, employeeRate: 0.21, employerRate: 1.04 },
+  { lower: 7_651.8, upper: Number.POSITIVE_INFINITY, employeeRate: 0.24, employerRate: 1.22 },
+];
+
+const roundMoney = (value: number): number => Math.round((value + Number.EPSILON) * 100) / 100;
+
+const clamp = (value: number, minimum: number, maximum: number): number =>
+  Math.min(Math.max(value, minimum), maximum);
+
+export function annualizeSalary(input: SalaryCostInput): number {
+  if (input.amountMode === 'annual') return input.amount;
+  return input.amount * input.payPeriods;
+}
+
+export function isSalaryInputValid(input: SalaryCostInput): boolean {
+  const annualGross = annualizeSalary(input);
+  const validNumbers = [input.amount, input.irpfRate, input.riskRate].every(Number.isFinite);
+  return validNumbers
+    && annualGross >= MINIMUM_ANNUAL_GROSS
+    && input.irpfRate >= 0
+    && input.irpfRate <= 47
+    && input.riskRate >= 0.9
+    && input.riskRate <= 7.15;
+}
+
+function tierAmount(monthlyGross: number, tier: ContributionTier): number {
+  return Math.max(0, Math.min(monthlyGross, tier.upper) - tier.lower);
+}
+
+function solidarityContribution(monthlyGross: number, side: 'employee' | 'employer'): number {
+  const rateKey = side === 'employee' ? 'employeeRate' : 'employerRate';
+  const monthly = SOLIDARITY_TIERS.reduce(
+    (total, tier) => total + tierAmount(monthlyGross, tier) * tier[rateKey] / 100,
+    0,
+  );
+  return monthly * 12;
+}
+
+function employeeRate(contractType: ContractType): number {
+  const unemployment = contractType === 'temporary' ? 1.6 : 1.55;
+  return 4.7 + unemployment + 0.1 + 0.15;
+}
+
+function employerRate(input: SalaryCostInput): number {
+  const unemployment = input.contractType === 'temporary' ? 6.7 : 5.5;
+  return 23.6 + unemployment + 0.6 + 0.2 + 0.75 + input.riskRate;
+}
+
+function socialSecurity(input: SalaryCostInput, annualGross: number) {
+  const monthlyGross = annualGross / 12;
+  const monthlyBase = clamp(monthlyGross, MINIMUM_MONTHLY_BASE, MAXIMUM_MONTHLY_BASE);
+  const standardBase = monthlyBase * 12;
+  return {
+    monthlyBase,
+    employee: standardBase * employeeRate(input.contractType) / 100
+      + solidarityContribution(monthlyGross, 'employee'),
+    employer: standardBase * employerRate(input) / 100
+      + solidarityContribution(monthlyGross, 'employer'),
+  };
+}
+
+export function calculateSalaryCost(input: SalaryCostInput): SalaryCostResult | null {
+  if (!isSalaryInputValid(input)) return null;
+  const annualGross = annualizeSalary(input);
+  const social = socialSecurity(input, annualGross);
+  const annualIrpf = annualGross * input.irpfRate / 100;
+  const annualNet = annualGross - social.employee - annualIrpf;
+  const annualEmployerCost = annualGross + social.employer;
+  return {
+    annualGross: roundMoney(annualGross),
+    annualNet: roundMoney(annualNet),
+    annualIrpf: roundMoney(annualIrpf),
+    annualEmployeeSocialSecurity: roundMoney(social.employee),
+    annualEmployerSocialSecurity: roundMoney(social.employer),
+    annualEmployerCost: roundMoney(annualEmployerCost),
+    monthlyContributionBase: roundMoney(social.monthlyBase),
+    grossPerPayment: roundMoney(annualGross / input.payPeriods),
+    netPerPayment: roundMoney(annualNet / input.payPeriods),
+    employerCostPerPayment: roundMoney(annualEmployerCost / input.payPeriods),
+    costMultiplier: Math.round(annualEmployerCost / annualGross * 1000) / 1000,
+    workerKeepsPercent: Math.round(annualNet / annualEmployerCost * 1000) / 10,
+  };
+}

package/src/tool/salaryEmployerCost/seo.astro

@@ -0,0 +1,15 @@
+---
+import { SEORenderer } from '@jjlmoya/utils-shared';
+import { salaryEmployerCost } from './entry';
+import type { KnownLocale } from '../../types';
+
+interface Props {
+  locale?: KnownLocale;
+}
+
+const { locale = 'en' } = Astro.props;
+const content = await salaryEmployerCost.i18n[locale]?.();
+if (!content) return null;
+---
+
+{content.seo.length > 0 && <SEORenderer content={{ locale, sections: content.seo }} />}