coati-payroll 0.0.2__py3-none-any.whl

coati_payroll/model.py

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+# Copyright 2025 BMO Soluciones, S.A.
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#    http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+"""Data model for the payroll module."""
+
+from __future__ import annotations
+
+# <-------------------------------------------------------------------------> #
+# Standard library
+# <-------------------------------------------------------------------------> #
+from decimal import Decimal
+from datetime import date, datetime, timezone
+
+# <-------------------------------------------------------------------------> #
+# Third party libraries
+# <-------------------------------------------------------------------------> #
+import orjson
+from flask_login import UserMixin
+from flask_sqlalchemy import SQLAlchemy
+from sqlalchemy import TypeDecorator, JSON
+from sqlalchemy.ext.mutable import MutableDict
+from ulid import ULID
+
+# <-------------------------------------------------------------------------> #
+# Local modules
+# <-------------------------------------------------------------------------> #
+
+db = SQLAlchemy()
+database = db
+
+
+# Funciones de ayuda
+def generador_de_codigos_unicos() -> str:
+    """Genera codigo unicos basados en ULID."""
+
+    codigo_aleatorio = ULID()
+    id_unico = str(codigo_aleatorio)
+
+    return id_unico
+
+
+def generador_codigo_empleado() -> str:
+    """Genera código único de empleado.
+
+    Formato: EMP-XXXXXX donde X es alfanumérico.
+    Usa los últimos 6 caracteres del ULID para unicidad.
+    """
+    codigo_aleatorio = ULID()
+    sufijo = str(codigo_aleatorio)[-6:].upper()
+    return f"EMP-{sufijo}"
+
+
+def utc_now() -> datetime:
+    """Generate timezone-aware UTC datetime.
+
+    Replacement for deprecated datetime.utcnow() with timezone-aware alternative.
+    """
+    return datetime.now(timezone.utc)
+
+
+# Utiliza orjon para serializar/deserializar JSON
+class OrjsonType(TypeDecorator):
+    impl = JSON
+    cache_ok = True
+
+    def process_bind_param(self, value, dialect):
+        if value is not None:
+            return orjson.dumps(value).decode("utf-8")
+        return value
+
+    def process_result_value(self, value, dialect):
+        if value is not None:
+            if isinstance(value, (dict, list)):
+                return value  # PostgreSQL ya lo deserializó
+            return orjson.loads(value)
+        return value
+
+
+# Clase base para todas las tablas
+class BaseTabla:
+    """Columnas estandar para todas las tablas de la base de datos."""
+
+    # Pistas de auditoria comunes a todas las tablas.
+    id = database.Column(
+        database.String(26),
+        primary_key=True,
+        nullable=False,
+        index=True,
+        default=generador_de_codigos_unicos,
+    )
+    timestamp = database.Column(database.DateTime, default=utc_now, nullable=False)
+    creado = database.Column(database.Date, default=date.today, nullable=False)
+    creado_por = database.Column(database.String(150), nullable=True)
+    modificado = database.Column(database.DateTime, onupdate=utc_now, nullable=True)
+    modificado_por = database.Column(database.String(150), nullable=True)
+
+
+class PluginRegistry(database.Model, BaseTabla):
+    __tablename__ = "plugin_registry"
+    __table_args__ = (database.UniqueConstraint("distribution_name", name="uq_plugin_distribution_name"),)
+
+    distribution_name = database.Column(database.String(200), nullable=False, unique=True, index=True)
+    plugin_id = database.Column(database.String(200), nullable=False, index=True)
+    version = database.Column(database.String(50), nullable=True)
+    active = database.Column(database.Boolean(), default=False, nullable=False)
+    installed = database.Column(database.Boolean(), default=True, nullable=False)
+
+
+# Gestión de usuarios con acceso a la aplicación
+class Usuario(database.Model, BaseTabla, UserMixin):
+    __tablename__ = "usuario"
+    __table_args__ = (
+        database.UniqueConstraint("usuario", name="id_usuario_unico"),
+        database.UniqueConstraint("correo_electronico", name="correo_usuario_unico"),
+    )
+
+    usuario = database.Column(database.String(150), nullable=False, index=True, unique=True)
+    acceso = database.Column(database.LargeBinary(), nullable=False)
+    nombre = database.Column(database.String(100))
+    apellido = database.Column(database.String(100))
+    correo_electronico = database.Column(database.String(150))
+    tipo = database.Column(database.String(20))
+    activo = database.Column(database.Boolean(), default=True)
+    ultimo_acceso = database.Column(database.DateTime, nullable=True)
+
+
+# Gestión de empresas/entidades
+class Empresa(database.Model, BaseTabla):
+    """Company/Entity model for multi-company support.
+
+    Allows the payroll system to handle multiple companies/entities.
+    Employees and Payrolls are associated with a company.
+    Deductions, Benefits, and Perceptions remain independent and can be used
+    across multiple companies.
+    """
+
+    __tablename__ = "empresa"
+    __table_args__ = (
+        database.UniqueConstraint("codigo", name="uq_empresa_codigo"),
+        database.UniqueConstraint("ruc", name="uq_empresa_ruc"),
+    )
+
+    # Unique company code
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+
+    # Company legal name
+    razon_social = database.Column(database.String(200), nullable=False)
+
+    # Commercial/trade name
+    nombre_comercial = database.Column(database.String(200), nullable=True)
+
+    # Tax identification number (jurisdiction-specific format)
+    ruc = database.Column(database.String(50), unique=True, nullable=False)
+
+    # Contact information
+    direccion = database.Column(database.String(255), nullable=True)
+    telefono = database.Column(database.String(50), nullable=True)
+    correo = database.Column(database.String(150), nullable=True)
+    sitio_web = database.Column(database.String(200), nullable=True)
+
+    # Legal representative
+    representante_legal = database.Column(database.String(150), nullable=True)
+
+    # Status
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Relationships
+    empleados = database.relationship("Empleado", back_populates="empresa")
+    planillas = database.relationship("Planilla", back_populates="empresa")
+
+
+# Gestión de monedas y tipos de cambio
+class Moneda(database.Model, BaseTabla):
+    __tablename__ = "moneda"
+
+    codigo = database.Column(database.String(10), unique=True, nullable=False, index=True)
+    nombre = database.Column(database.String(100), nullable=False)
+    simbolo = database.Column(database.String(10), nullable=True)
+    activo = database.Column(database.Boolean(), default=True)
+
+    # relaciones
+    planillas = database.relationship("Planilla", back_populates="moneda")
+    empleados = database.relationship("Empleado", back_populates="moneda")
+    tipo_cambio_origen = database.relationship(
+        "TipoCambio",
+        back_populates="moneda_origen",
+        foreign_keys="TipoCambio.moneda_origen_id",
+    )
+    tipo_cambio_destino = database.relationship(
+        "TipoCambio",
+        back_populates="moneda_destino",
+        foreign_keys="TipoCambio.moneda_destino_id",
+    )
+
+
+class TipoCambio(database.Model, BaseTabla):
+    __tablename__ = "tipo_cambio"
+    __table_args__ = (
+        database.UniqueConstraint(
+            "moneda_origen_id",
+            "moneda_destino_id",
+            "fecha",
+            name="uq_tc_origen_destino_fecha",
+        ),
+    )
+
+    fecha = database.Column(database.Date, nullable=False, default=date.today, index=True)
+    moneda_origen_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=False)
+    moneda_destino_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=False)
+    tasa = database.Column(database.Numeric(24, 10), nullable=False)
+
+    moneda_origen = database.relationship(
+        "Moneda", back_populates="tipo_cambio_origen", foreign_keys=[moneda_origen_id]
+    )
+    moneda_destino = database.relationship(
+        "Moneda", back_populates="tipo_cambio_destino", foreign_keys=[moneda_destino_id]
+    )
+
+
+# Registro maestro de empleados
+class Empleado(database.Model, BaseTabla):
+    __tablename__ = "empleado"
+    __table_args__ = (
+        database.UniqueConstraint("identificacion_personal", name="uq_empleado_identificacion"),
+        database.UniqueConstraint("codigo_empleado", name="uq_empleado_codigo"),
+    )
+
+    # Código único de empleado (auto-generado si no se proporciona)
+    codigo_empleado = database.Column(
+        database.String(20),
+        unique=True,
+        nullable=False,
+        index=True,
+        default=generador_codigo_empleado,
+    )
+
+    primer_nombre = database.Column(database.String(100), nullable=False)
+    segundo_nombre = database.Column(database.String(100), nullable=True)
+    primer_apellido = database.Column(database.String(100), nullable=False)
+    segundo_apellido = database.Column(database.String(100), nullable=True)
+
+    genero = database.Column(database.String(20), nullable=True)
+    nacionalidad = database.Column(database.String(100), nullable=True)
+    tipo_identificacion = database.Column(database.String(50), nullable=True)
+    identificacion_personal = database.Column(database.String(50), unique=True, nullable=False)
+    id_seguridad_social = database.Column(database.String(50), nullable=True)
+    id_fiscal = database.Column(database.String(50), nullable=True)
+    tipo_sangre = database.Column(database.String(10), nullable=True)
+    fecha_nacimiento = database.Column(database.Date, nullable=True)
+
+    fecha_alta = database.Column(database.Date, nullable=False, default=date.today)
+    fecha_baja = database.Column(database.Date, nullable=True)
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    cargo = database.Column(database.String(150), nullable=True)
+    area = database.Column(database.String(150), nullable=True)
+    centro_costos = database.Column(database.String(150), nullable=True)
+
+    salario_base = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Moneda del sueldo: FK hacia moneda.id (consistencia)
+    moneda_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=True)
+    moneda = database.relationship("Moneda", back_populates="empleados")
+
+    # Empresa a la que pertenece el empleado
+    empresa_id = database.Column(database.String(26), database.ForeignKey("empresa.id"), nullable=True)
+    empresa = database.relationship("Empresa", back_populates="empleados")
+
+    correo = database.Column(database.String(150), nullable=True, index=True)
+    telefono = database.Column(database.String(50), nullable=True)
+    direccion = database.Column(database.String(255), nullable=True)
+    estado_civil = database.Column(database.String(50), nullable=True)
+    banco = database.Column(database.String(100), nullable=True)
+    numero_cuenta_bancaria = database.Column(database.String(100), nullable=True)
+
+    tipo_contrato = database.Column(database.String(50), nullable=True)
+    fecha_ultimo_aumento = database.Column(database.Date, nullable=True)
+
+    # Datos iniciales de implementación
+    # Estos campos almacenan saldos acumulados cuando el sistema se implementa
+    # a mitad de un período fiscal
+    anio_implementacion_inicial = database.Column(database.Integer, nullable=True)
+    mes_ultimo_cierre = database.Column(database.Integer, nullable=True)
+    salario_acumulado = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    impuesto_acumulado = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    ultimos_tres_salarios = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # relaciones
+    planilla_asociaciones = database.relationship(
+        "PlanillaEmpleado",
+        back_populates="empleado",
+    )
+    nominas = database.relationship(
+        "NominaEmpleado",
+        back_populates="empleado",
+    )
+    novedades_registradas = database.relationship(
+        "NominaNovedad", back_populates="empleado", cascade="all,delete-orphan"
+    )
+    historial_salarios = database.relationship(
+        "HistorialSalario", back_populates="empleado", cascade="all,delete-orphan"
+    )
+    vacaciones = database.relationship("VacacionEmpleado", back_populates="empleado", cascade="all,delete-orphan")
+    vacaciones_descansadas = database.relationship(
+        "VacacionDescansada", back_populates="empleado", cascade="all,delete-orphan"
+    )
+    adelantos = database.relationship("Adelanto", back_populates="empleado", cascade="all,delete-orphan")
+
+    # Datos adicionales (JSON)
+    datos_adicionales = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+
+# Gestión de planillas
+class TipoPlanilla(database.Model, BaseTabla):
+    """Payroll type configuration.
+
+    Defines the type of payroll (monthly, biweekly, weekly, etc.) and its
+    fiscal period parameters. The fiscal period can be different from the
+    calendar year (Jan-Dec) and is defined here to support various accounting
+    requirements.
+    """
+
+    __tablename__ = "tipo_planilla"
+
+    codigo = database.Column(database.String(20), unique=True, nullable=False)
+    descripcion = database.Column(database.String(150), nullable=True)
+    dias = database.Column(database.Integer, nullable=False, default=30)  # días usados para prorrateos
+    periodicidad = database.Column(
+        database.String(20), nullable=False, default="mensual"
+    )  # ej. mensual, quincenal, semanal
+
+    # Fiscal period configuration
+    # mes_inicio_fiscal: Month when the fiscal year starts (1-12)
+    mes_inicio_fiscal = database.Column(database.Integer, nullable=False, default=1)  # 1 = January
+    # dia_inicio_fiscal: Day of month when fiscal year starts
+    dia_inicio_fiscal = database.Column(database.Integer, nullable=False, default=1)
+
+    # Accumulated calculation settings
+    # acumula_anual: Whether this payroll type accumulates values annually
+    acumula_anual = database.Column(database.Boolean(), default=True, nullable=False)
+    # periodos_por_anio: Number of payroll periods per fiscal year
+    periodos_por_anio = database.Column(database.Integer, nullable=False, default=12)
+
+    # Tax calculation parameters (stored as JSON for flexibility)
+    parametros_calculo = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    planillas = database.relationship("Planilla", back_populates="tipo_planilla")
+    acumulados = database.relationship("AcumuladoAnual", back_populates="tipo_planilla")
+
+
+class Planilla(database.Model, BaseTabla):
+    """Master payroll record that connects employees, perceptions, deductions, and benefits.
+
+    The Planilla acts as the central hub for payroll configuration:
+    - Employees assigned via PlanillaEmpleado
+    - Perceptions via PlanillaIngreso
+    - Deductions via PlanillaDeduccion (with priority order)
+    - Benefits via PlanillaPrestacion
+    - Calculation rules via PlanillaReglaCalculo
+
+    Automatic Deductions:
+    The payroll engine automatically applies loan installments and salary advances
+    from the Adelanto table for employees with active loans, regardless of whether
+    those deductions are explicitly configured in planilla_deducciones.
+    The priority for these automatic deductions is controlled by:
+    - prioridad_prestamos: Priority for loan installments
+    - prioridad_adelantos: Priority for salary advances
+    """
+
+    __tablename__ = "planilla"
+
+    nombre = database.Column(database.String(150), nullable=False, unique=True)
+    descripcion = database.Column(database.String(255), nullable=True)
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    parametros = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    tipo_planilla_id = database.Column(database.String(26), database.ForeignKey("tipo_planilla.id"), nullable=False)
+    tipo_planilla = database.relationship("TipoPlanilla", back_populates="planillas")
+
+    moneda_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=False)
+    moneda = database.relationship("Moneda", back_populates="planillas")
+
+    # Empresa a la que pertenece la planilla
+    empresa_id = database.Column(database.String(26), database.ForeignKey("empresa.id"), nullable=True)
+    empresa = database.relationship("Empresa", back_populates="planillas")
+
+    # Período Fiscal
+    periodo_fiscal_inicio = database.Column(database.Date, nullable=True)
+    periodo_fiscal_fin = database.Column(database.Date, nullable=True)
+
+    # Ultima ejecución
+    ultima_ejecucion = database.Column(database.DateTime, nullable=True)
+
+    # Automatic deduction priorities (applied even if not in planilla_deducciones)
+    # Loans and advances from Adelanto table are automatically deducted
+    # Lower number = higher priority (applied first)
+    prioridad_prestamos = database.Column(
+        database.Integer, nullable=False, default=250
+    )  # Default: after mandatory deductions
+    prioridad_adelantos = database.Column(database.Integer, nullable=False, default=251)  # Default: right after loans
+
+    # Whether to apply automatic loan/advance deductions
+    aplicar_prestamos_automatico = database.Column(database.Boolean(), default=True, nullable=False)
+    aplicar_adelantos_automatico = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Accounting control for base salary
+    # Base salary is the foundation of payroll calculation and needs its own
+    # accounting accounts to generate proper accounting vouchers
+    codigo_cuenta_debe_salario = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_debe_salario = database.Column(database.String(255), nullable=True)
+    codigo_cuenta_haber_salario = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_haber_salario = database.Column(database.String(255), nullable=True)
+
+    # relaciones con componentes configurados
+    planilla_percepciones = database.relationship(
+        "PlanillaIngreso",
+        back_populates="planilla",
+    )
+    planilla_deducciones = database.relationship(
+        "PlanillaDeduccion",
+        back_populates="planilla",
+    )
+    planilla_prestaciones = database.relationship(
+        "PlanillaPrestacion",
+        back_populates="planilla",
+    )
+
+    # reglas de cálculo asociadas (impuestos, fórmulas complejas)
+    planilla_reglas_calculo = database.relationship(
+        "PlanillaReglaCalculo",
+        back_populates="planilla",
+    )
+
+    # empleados asignados a la planilla (config)
+    planilla_empleados = database.relationship(
+        "PlanillaEmpleado",
+        back_populates="planilla",
+    )
+
+    # Audit and governance fields
+    estado_aprobacion = database.Column(database.String(20), nullable=False, default="borrador", index=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    aprobado_en = database.Column(database.DateTime, nullable=True)
+    creado_por_plugin = database.Column(database.Boolean(), default=False, nullable=False)
+    plugin_source = database.Column(database.String(200), nullable=True)
+
+    # ejecuciones históricas (nominas)
+    nominas = database.relationship(
+        "Nomina",
+        back_populates="planilla",
+    )
+    audit_logs = database.relationship(
+        "PlanillaAuditLog",
+        back_populates="planilla",
+        cascade="all, delete-orphan",
+    )
+
+
+# Percepciones y deducciones - THESE AFFECT EMPLOYEE'S NET PAY
+# Percepciones (ingresos) se SUMAN al salario
+# Deducciones se RESTAN del salario
+class Percepcion(database.Model, BaseTabla):
+    """Income items that ADD to employee's pay.
+
+    Percepciones are income items that increase the employee's gross salary.
+    Examples: base salary, overtime, bonuses, commissions, allowances.
+
+    Together with Deducciones, these determine the employee's net pay.
+    (Prestaciones do NOT affect employee pay - they are employer costs.)
+    """
+
+    __tablename__ = "percepcion"
+
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+    nombre = database.Column(database.String(150), nullable=False)
+    descripcion = database.Column(database.String(255), nullable=True)
+    unidad_calculo = database.Column(database.String(20), nullable=True)  # ej. 'hora', 'dia', 'mes', etc.
+
+    # tipo de cálculo: 'fijo', 'porcentaje_salario', 'porcentaje_bruto', 'formula', 'horas', etc.
+    formula_tipo = database.Column(database.String(50), nullable=False, default="fijo")
+    monto_default = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    formula = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    condicion = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=True)
+    gravable = database.Column(database.Boolean(), default=True)
+    recurrente = database.Column(database.Boolean(), default=False)
+    activo = database.Column(database.Boolean(), default=True)
+
+    # Vigencia: hasta cuándo es válida esta percepción (opcional)
+    vigente_desde = database.Column(database.Date, nullable=True)  # opcional, si quieres rango
+    valido_hasta = database.Column(database.Date, nullable=True)
+
+    # Especificidad de cálculo
+    base_calculo = database.Column(  # ej: 'salario_base', 'gravable', 'bruto', 'neto'
+        database.String(50), nullable=True
+    )
+    unidad_calculo = database.Column(database.String(20), nullable=True)  # ej: 'horas', 'dias', None
+
+    # Control contable
+    contabilizable = database.Column(database.Boolean(), default=True, nullable=False)
+    codigo_cuenta_debe = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_debe = database.Column(database.String(255), nullable=True)
+    codigo_cuenta_haber = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_haber = database.Column(database.String(255), nullable=True)
+
+    # Control edición en nómina
+    editable_en_nomina = database.Column(database.Boolean(), default=False, nullable=False)
+
+    # Audit and governance fields
+    estado_aprobacion = database.Column(database.String(20), nullable=False, default="borrador", index=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    aprobado_en = database.Column(database.DateTime, nullable=True)
+    creado_por_plugin = database.Column(database.Boolean(), default=False, nullable=False)
+    plugin_source = database.Column(database.String(200), nullable=True)
+
+    planillas = database.relationship(
+        "PlanillaIngreso",
+        back_populates="percepcion",
+    )
+    nomina_detalles = database.relationship("NominaDetalle", back_populates="percepcion")
+    audit_logs = database.relationship(
+        "ConceptoAuditLog",
+        back_populates="percepcion",
+        foreign_keys="ConceptoAuditLog.percepcion_id",
+        cascade="all, delete-orphan",
+    )
+
+
+class Deduccion(database.Model, BaseTabla):
+    __tablename__ = "deduccion"
+
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+    nombre = database.Column(database.String(150), nullable=False)
+    descripcion = database.Column(database.String(255), nullable=True)
+
+    tipo = database.Column(database.String(30), nullable=False, default="general")
+    es_impuesto = database.Column(database.Boolean(), default=False)
+
+    formula_tipo = database.Column(database.String(50), nullable=False, default="fijo")
+    monto_default = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    formula = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    condicion = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=True)
+    antes_impuesto = database.Column(database.Boolean(), default=True)
+    recurrente = database.Column(database.Boolean(), default=False)
+    activo = database.Column(database.Boolean(), default=True)
+
+    # Vigencia
+    vigente_desde = database.Column(database.Date, nullable=True)
+    valido_hasta = database.Column(database.Date, nullable=True)
+
+    # Base y unidad de cálculo
+    base_calculo = database.Column(database.String(50), nullable=True)
+    unidad_calculo = database.Column(database.String(20), nullable=True)
+
+    # Control contable
+    contabilizable = database.Column(database.Boolean(), default=True, nullable=False)
+    codigo_cuenta_debe = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_debe = database.Column(database.String(255), nullable=True)
+    codigo_cuenta_haber = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_haber = database.Column(database.String(255), nullable=True)
+
+    # Control edición en nómina
+    editable_en_nomina = database.Column(database.Boolean(), default=False, nullable=False)
+
+    # Audit and governance fields
+    estado_aprobacion = database.Column(database.String(20), nullable=False, default="borrador", index=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    aprobado_en = database.Column(database.DateTime, nullable=True)
+    creado_por_plugin = database.Column(database.Boolean(), default=False, nullable=False)
+    plugin_source = database.Column(database.String(200), nullable=True)
+
+    planillas = database.relationship(
+        "PlanillaDeduccion",
+        back_populates="deduccion",
+    )
+    nomina_detalles = database.relationship("NominaDetalle", back_populates="deduccion")
+    tablas_impuesto = database.relationship("TablaImpuesto", back_populates="deduccion")
+    adelantos = database.relationship("Adelanto", back_populates="deduccion")
+    audit_logs = database.relationship(
+        "ConceptoAuditLog",
+        back_populates="deduccion",
+        foreign_keys="ConceptoAuditLog.deduccion_id",
+        cascade="all, delete-orphan",
+    )
+
+
+# Prestaciones (aportes del empleador: seguridad social, etc.)
+# NOTA: Las prestaciones son costos patronales que NO afectan el pago al empleado.
+# Solo las percepciones y deducciones afectan el salario neto del empleado.
+# Ejemplos de prestaciones: INSS patronal, provisión de vacaciones, aguinaldo, indemnización.
+class Prestacion(database.Model, BaseTabla):
+    """Employer contributions and provisions.
+
+    Prestaciones are employer costs that do NOT affect the employee's net pay.
+    They represent the company's obligations such as:
+    - Social security employer contributions (INSS patronal)
+    - Vacation provisions
+    - 13th month (aguinaldo) provisions
+    - Severance provisions (indemnización)
+
+    Only Percepciones (income) and Deducciones affect the employee's net salary.
+    """
+
+    __tablename__ = "prestacion"
+
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+    nombre = database.Column(database.String(150), nullable=False)
+    descripcion = database.Column(database.String(255), nullable=True)
+
+    tipo = database.Column(database.String(30), nullable=False, default="patronal")
+
+    formula_tipo = database.Column(database.String(50), nullable=False, default="fijo")
+    monto_default = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    formula = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    condicion = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=True)
+    recurrente = database.Column(database.Boolean(), default=False)
+    activo = database.Column(database.Boolean(), default=True)
+
+    vigente_desde = database.Column(database.Date, nullable=True)
+    valido_hasta = database.Column(database.Date, nullable=True)
+
+    base_calculo = database.Column(database.String(50), nullable=True)
+    unidad_calculo = database.Column(database.String(20), nullable=True)
+
+    tope_aplicacion = database.Column(database.Numeric(14, 2), nullable=True)
+
+    contabilizable = database.Column(database.Boolean(), default=True, nullable=False)
+    codigo_cuenta_debe = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_debe = database.Column(database.String(255), nullable=True)
+    codigo_cuenta_haber = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_haber = database.Column(database.String(255), nullable=True)
+
+    editable_en_nomina = database.Column(database.Boolean(), default=False, nullable=False)
+
+    # Accumulation configuration
+    # Defines how this benefit accumulates: monthly settlement, annually, or lifetime
+    tipo_acumulacion = database.Column(
+        database.String(20), nullable=False, default="mensual"
+    )  # mensual | anual | vida_laboral
+
+    # Audit and governance fields
+    estado_aprobacion = database.Column(database.String(20), nullable=False, default="borrador", index=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    aprobado_en = database.Column(database.DateTime, nullable=True)
+    creado_por_plugin = database.Column(database.Boolean(), default=False, nullable=False)
+    plugin_source = database.Column(database.String(200), nullable=True)
+
+    planillas = database.relationship(
+        "PlanillaPrestacion",
+        back_populates="prestacion",
+    )
+    nomina_detalles = database.relationship("NominaDetalle", back_populates="prestacion")
+    prestaciones_acumuladas = database.relationship(
+        "PrestacionAcumulada", back_populates="prestacion", cascade="all,delete-orphan"
+    )
+    cargas_iniciales = database.relationship(
+        "CargaInicialPrestacion", back_populates="prestacion", cascade="all,delete-orphan"
+    )
+    audit_logs = database.relationship(
+        "ConceptoAuditLog",
+        back_populates="prestacion",
+        foreign_keys="ConceptoAuditLog.prestacion_id",
+        cascade="all, delete-orphan",
+    )
+
+
+# Definición de componentes de planilla
+class PlanillaIngreso(database.Model, BaseTabla):
+    __tablename__ = "planilla_ingreso"
+    __table_args__ = (database.UniqueConstraint("planilla_id", "percepcion_id", name="uq_planilla_percepcion"),)
+
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+    percepcion_id = database.Column(database.String(26), database.ForeignKey("percepcion.id"), nullable=False)
+
+    orden = database.Column(database.Integer, nullable=True, default=0)
+    editable = database.Column(database.Boolean(), default=True)
+    monto_predeterminado = database.Column(database.Numeric(14, 2), nullable=True)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=True)
+    activo = database.Column(database.Boolean(), default=True)
+
+    planilla = database.relationship("Planilla", back_populates="planilla_percepciones")
+    percepcion = database.relationship("Percepcion", back_populates="planillas")
+
+
+class PlanillaDeduccion(database.Model, BaseTabla):
+    """Association between Planilla and Deduccion with priority ordering.
+
+    The 'prioridad' field determines the order in which deductions are applied.
+    This is critical when the net salary doesn't cover all deductions.
+
+    Priority guidelines:
+    - 1-100: Legal/mandatory deductions (taxes, social security)
+    - 101-200: Court-ordered deductions (alimony, garnishments)
+    - 201-300: Company loans and salary advances
+    - 301-400: Voluntary deductions (savings, insurance)
+    - 401+: Other deductions
+
+    Note: Loan installments from the Adelanto table are handled automatically
+    by the payroll engine, not through JSON calculation rules.
+    """
+
+    __tablename__ = "planilla_deduccion"
+    __table_args__ = (database.UniqueConstraint("planilla_id", "deduccion_id", name="uq_planilla_deduccion"),)
+
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=False)
+
+    # Priority order for applying deductions (lower = higher priority)
+    prioridad = database.Column(database.Integer, nullable=False, default=100)
+
+    # Legacy field kept for backward compatibility, use 'prioridad' instead
+    orden = database.Column(database.Integer, nullable=True, default=0)
+
+    editable = database.Column(database.Boolean(), default=True)
+    monto_predeterminado = database.Column(database.Numeric(14, 2), nullable=True)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=True)
+    activo = database.Column(database.Boolean(), default=True)
+
+    # Whether this deduction is mandatory (cannot be skipped if salary insufficient)
+    es_obligatoria = database.Column(database.Boolean(), default=False)
+
+    # Whether to stop processing if salary is insufficient for this deduction
+    detener_si_insuficiente = database.Column(database.Boolean(), default=False)
+
+    planilla = database.relationship("Planilla", back_populates="planilla_deducciones")
+    deduccion = database.relationship("Deduccion", back_populates="planillas")
+
+
+class PlanillaPrestacion(database.Model, BaseTabla):
+    __tablename__ = "planilla_prestacion"
+    __table_args__ = (database.UniqueConstraint("planilla_id", "prestacion_id", name="uq_planilla_prestacion"),)
+
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+    prestacion_id = database.Column(database.String(26), database.ForeignKey("prestacion.id"), nullable=False)
+
+    orden = database.Column(database.Integer, nullable=True, default=0)
+    editable = database.Column(database.Boolean(), default=True)
+    monto_predeterminado = database.Column(database.Numeric(14, 2), nullable=True)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=True)
+    activo = database.Column(database.Boolean(), default=True)
+
+    planilla = database.relationship("Planilla", back_populates="planilla_prestaciones")
+    prestacion = database.relationship("Prestacion", back_populates="planillas")
+
+
+class PlanillaReglaCalculo(database.Model, BaseTabla):
+    """Association between Planilla and ReglaCalculo (calculation rules/tax tables).
+
+    This allows a payroll to have multiple calculation rules associated,
+    such as income tax rules, social security rules, etc.
+    """
+
+    __tablename__ = "planilla_regla_calculo"
+    __table_args__ = (database.UniqueConstraint("planilla_id", "regla_calculo_id", name="uq_planilla_regla"),)
+
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+    regla_calculo_id = database.Column(database.String(26), database.ForeignKey("regla_calculo.id"), nullable=False)
+
+    # Order of execution (important for dependent calculations)
+    orden = database.Column(database.Integer, nullable=False, default=0)
+
+    # Whether this rule is active for this payroll
+    activo = database.Column(database.Boolean(), default=True)
+
+    # Optional: override parameters for this specific payroll
+    parametros_override = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    planilla = database.relationship("Planilla", back_populates="planilla_reglas_calculo")
+    regla_calculo = database.relationship("ReglaCalculo", back_populates="planillas")
+
+
+class PlanillaEmpleado(database.Model, BaseTabla):
+    __tablename__ = "planilla_empleado"
+    __table_args__ = (database.UniqueConstraint("planilla_id", "empleado_id", name="uq_planilla_empleado"),)
+
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False)
+
+    activo = database.Column(database.Boolean(), default=True)
+    fecha_inicio = database.Column(database.Date, nullable=False, default=date.today)
+    fecha_fin = database.Column(database.Date, nullable=True)  # si deja de estar en la planilla
+
+    planilla = database.relationship("Planilla", back_populates="planilla_empleados")
+    empleado = database.relationship("Empleado", back_populates="planilla_asociaciones")
+
+
+# Nominas (ejecuciones de planillas)
+class Nomina(database.Model, BaseTabla):
+    __tablename__ = "nomina"
+
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+    fecha_generacion = database.Column(database.DateTime, nullable=False, default=utc_now)
+    periodo_inicio = database.Column(database.Date, nullable=False)
+    periodo_fin = database.Column(database.Date, nullable=False)
+    generado_por = database.Column(database.String(150), nullable=True)
+    estado = database.Column(
+        database.String(30), nullable=False, default="generado"
+    )  # calculando, generado, aprobado, aplicado, pagado, anulado, error (all are valid permanent states)
+
+    total_bruto = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    total_deducciones = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    total_neto = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+
+    # Progress tracking for background processing
+    total_empleados = database.Column(database.Integer, nullable=True, default=0)
+    empleados_procesados = database.Column(database.Integer, nullable=True, default=0)
+    empleados_con_error = database.Column(database.Integer, nullable=True, default=0)
+    errores_calculo = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    procesamiento_en_background = database.Column(database.Boolean, nullable=False, default=False)
+    log_procesamiento = database.Column(JSON, nullable=True)  # Stores list of log entries as JSON
+    empleado_actual = database.Column(database.String(255), nullable=True)
+
+    # Audit fields for state changes
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    aprobado_en = database.Column(database.DateTime, nullable=True)
+    aplicado_por = database.Column(database.String(150), nullable=True)
+    aplicado_en = database.Column(database.DateTime, nullable=True)
+    anulado_por = database.Column(database.String(150), nullable=True)
+    anulado_en = database.Column(database.DateTime, nullable=True)
+    razon_anulacion = database.Column(database.String(500), nullable=True)
+
+    # Recalculation consistency: Snapshot of calculation context
+    # Stores immutable copy of all data needed to reproduce exact same calculation
+    fecha_calculo_original = database.Column(database.Date, nullable=True)  # Original calculation date
+    configuracion_snapshot = database.Column(JSON, nullable=True)  # Company config at calculation time
+    tipos_cambio_snapshot = database.Column(JSON, nullable=True)  # Exchange rates used
+    catalogos_snapshot = database.Column(JSON, nullable=True)  # Percepciones/Deducciones/Prestaciones formulas
+    es_recalculo = database.Column(database.Boolean, nullable=False, default=False)  # Flag if this is a recalculation
+    nomina_original_id = database.Column(database.String(26), nullable=True)  # Reference to original if recalculated
+
+    planilla = database.relationship("Planilla", back_populates="nominas")
+    nomina_empleados = database.relationship(
+        "NominaEmpleado",
+        back_populates="nomina",
+    )
+    novedades = database.relationship(
+        "NominaNovedad",
+        back_populates="nomina",
+    )
+    comprobante_contable = database.relationship(
+        "ComprobanteContable",
+        back_populates="nomina",
+        uselist=False,
+    )
+    audit_logs = database.relationship(
+        "NominaAuditLog",
+        back_populates="nomina",
+        cascade="all, delete-orphan",
+    )
+
+
+class NominaEmpleado(database.Model, BaseTabla):
+    __tablename__ = "nomina_empleado"
+
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=False)
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False)
+
+    salario_bruto = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    total_ingresos = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    total_deducciones = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    salario_neto = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+
+    # datos para auditoria/moneda
+    moneda_origen_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=True)
+    tipo_cambio_aplicado = database.Column(database.Numeric(24, 10), nullable=True)
+
+    nomina = database.relationship("Nomina", back_populates="nomina_empleados")
+    empleado = database.relationship("Empleado", back_populates="nominas")
+
+    nomina_detalles = database.relationship(
+        "NominaDetalle",
+        back_populates="nomina_empleado",
+    )
+
+    # Backup de datos del empleado al momento de la generación de la nómina
+    cargo_snapshot = database.Column(database.String(150), nullable=True)
+    area_snapshot = database.Column(database.String(150), nullable=True)
+    centro_costos_snapshot = database.Column(database.String(150), nullable=True)
+    sueldo_base_historico = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+
+class NominaDetalle(database.Model, BaseTabla):
+    __tablename__ = "nomina_detalle"
+
+    nomina_empleado_id = database.Column(database.String(26), database.ForeignKey("nomina_empleado.id"), nullable=False)
+    tipo = database.Column(database.String(15), nullable=False)  # 'ingreso' | 'deduccion' | 'prestacion'
+    codigo = database.Column(database.String(50), nullable=False)
+    descripcion = database.Column(database.String(255), nullable=True)
+    monto = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    orden = database.Column(database.Integer, nullable=True, default=0)
+
+    # referencias opcionales a catálogo original (si aplica)
+    percepcion_id = database.Column(database.String(26), database.ForeignKey("percepcion.id"), nullable=True)
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=True)
+    prestacion_id = database.Column(database.String(26), database.ForeignKey("prestacion.id"), nullable=True)
+
+    nomina_empleado = database.relationship("NominaEmpleado", back_populates="nomina_detalles")
+    percepcion = database.relationship("Percepcion", back_populates="nomina_detalles", foreign_keys=[percepcion_id])
+    deduccion = database.relationship("Deduccion", back_populates="nomina_detalles", foreign_keys=[deduccion_id])
+    prestacion = database.relationship("Prestacion", back_populates="nomina_detalles", foreign_keys=[prestacion_id])
+
+
+# Liquidaciones (terminaciones laborales)
+class LiquidacionConcepto(database.Model, BaseTabla):
+    __tablename__ = "liquidacion_concepto"
+
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+    nombre = database.Column(database.String(150), nullable=False)
+    descripcion = database.Column(database.String(255), nullable=True)
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+
+class Liquidacion(database.Model, BaseTabla):
+    __tablename__ = "liquidacion"
+
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False, index=True)
+    concepto_id = database.Column(
+        database.String(26), database.ForeignKey("liquidacion_concepto.id"), nullable=True, index=True
+    )
+
+    fecha_calculo = database.Column(database.Date, nullable=False, default=date.today)
+    ultimo_dia_pagado = database.Column(database.Date, nullable=True)
+    dias_por_pagar = database.Column(database.Integer, nullable=False, default=0)
+
+    estado = database.Column(database.String(30), nullable=False, default="borrador")  # borrador, aplicada, pagada
+
+    total_bruto = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    total_deducciones = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    total_neto = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+
+    errores_calculo = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+    advertencias_calculo = database.Column(JSON, nullable=True, default=list)
+
+    empleado = database.relationship("Empleado")
+    concepto = database.relationship("LiquidacionConcepto")
+    detalles = database.relationship("LiquidacionDetalle", back_populates="liquidacion", cascade="all,delete-orphan")
+
+
+class LiquidacionDetalle(database.Model, BaseTabla):
+    __tablename__ = "liquidacion_detalle"
+
+    liquidacion_id = database.Column(
+        database.String(26), database.ForeignKey("liquidacion.id"), nullable=False, index=True
+    )
+    tipo = database.Column(database.String(15), nullable=False)  # 'ingreso' | 'deduccion' | 'prestacion'
+    codigo = database.Column(database.String(50), nullable=False)
+    descripcion = database.Column(database.String(255), nullable=True)
+    monto = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    orden = database.Column(database.Integer, nullable=True, default=0)
+
+    percepcion_id = database.Column(database.String(26), database.ForeignKey("percepcion.id"), nullable=True)
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=True)
+    prestacion_id = database.Column(database.String(26), database.ForeignKey("prestacion.id"), nullable=True)
+
+    liquidacion = database.relationship("Liquidacion", back_populates="detalles")
+    percepcion = database.relationship("Percepcion", foreign_keys=[percepcion_id])
+    deduccion = database.relationship("Deduccion", foreign_keys=[deduccion_id])
+    prestacion = database.relationship("Prestacion", foreign_keys=[prestacion_id])
+
+
+class NominaNovedad(database.Model, BaseTabla):
+    __tablename__ = "nomina_novedad"
+
+    # FK a la ejecución de Nómina (el ID que solicitaste)
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=False)
+    # FK al empleado afectado
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False)
+
+    tipo_valor = database.Column(database.String(20), nullable=True)  # horas | dias | cantidad | monto | porcentaje
+
+    # El código del concepto que se está modificando/aplicando
+    codigo_concepto = database.Column(database.String(50), nullable=False)
+
+    # Valor/cantidad de la novedad (ej. 5 horas, 1500 de comisión, 1 día de ausencia)
+    valor_cantidad = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Fecha de ocurrencia del evento (útil para auditoría y prorrateo)
+    fecha_novedad = database.Column(database.Date, nullable=True)
+
+    # Referencia opcional al maestro para saber qué regla aplica
+    percepcion_id = database.Column(database.String(26), database.ForeignKey("percepcion.id"), nullable=True)
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=True)
+
+    # ---- Vacation Module Integration ----
+    # Flag to mark this novelty as vacation/time-off
+    es_descanso_vacaciones = database.Column(database.Boolean(), default=False, nullable=False)
+
+    # Reference to VacationNovelty if this is a vacation leave
+    vacation_novelty_id = database.Column(
+        database.String(26), database.ForeignKey("vacation_novelty.id"), nullable=True, index=True
+    )
+
+    # Dates for vacation period (when es_descanso_vacaciones=True)
+    fecha_inicio_descanso = database.Column(database.Date, nullable=True)
+    fecha_fin_descanso = database.Column(database.Date, nullable=True)
+
+    # Estado de la novedad: 'pendiente' | 'ejecutada'
+    # Se marca como 'ejecutada' cuando la nómina cambia a estado 'aplicado'
+    estado = database.Column(database.String(20), nullable=False, default="pendiente")  # Use NovedadEstado enum values
+
+    nomina = database.relationship("Nomina", back_populates="novedades")
+    empleado = database.relationship("Empleado", back_populates="novedades_registradas")
+    vacation_novelty = database.relationship("VacationNovelty", foreign_keys=[vacation_novelty_id])
+
+
+# Comprobante Contable (Accounting Voucher)
+class ComprobanteContable(database.Model, BaseTabla):
+    """Stores the accounting voucher header for audit purposes.
+
+    This model preserves the accounting voucher header generated at the time of payroll
+    calculation, preventing configuration changes from affecting historical records.
+    Detail lines are stored in ComprobanteContableLinea.
+
+    Audit Trail:
+    - aplicado_por: User who applied the nomina (immutable)
+    - fecha_aplicacion: Date when nomina was applied (immutable)
+    - modificado_por: User who last regenerated the voucher
+    - fecha_modificacion: Date when voucher was last regenerated
+    """
+
+    __tablename__ = "comprobante_contable"
+
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=False, unique=True)
+
+    # Header information
+    fecha_calculo = database.Column(database.Date, nullable=False, default=date.today)
+    concepto = database.Column(database.String(255), nullable=True)  # Description/concept of the voucher
+    moneda_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=True)
+
+    # Summary totals (calculated from lines)
+    total_debitos = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    total_creditos = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    balance = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Warnings about incomplete configurations
+    advertencias = database.Column(JSON, nullable=True, default=list)
+
+    # Audit trail - immutable fields (set once when nomina is applied)
+    aplicado_por = database.Column(database.String(150), nullable=True)
+    fecha_aplicacion = database.Column(database.DateTime, nullable=True)
+
+    # Audit trail - modification tracking (updated each time voucher is regenerated)
+    modificado_por = database.Column(database.String(150), nullable=True)
+    fecha_modificacion = database.Column(database.DateTime, nullable=True)
+    veces_modificado = database.Column(database.Integer, nullable=False, default=0)
+
+    nomina = database.relationship("Nomina", back_populates="comprobante_contable")
+    moneda = database.relationship("Moneda")
+    lineas = database.relationship(
+        "ComprobanteContableLinea",
+        back_populates="comprobante",
+        cascade="all, delete-orphan",
+        order_by="ComprobanteContableLinea.orden",
+    )
+
+
+class ComprobanteContableLinea(database.Model, BaseTabla):
+    """Stores individual accounting entry lines for each employee's payroll calculation.
+
+    Each line represents a single accounting entry (debit or credit) for a specific
+    employee, concept, account, and cost center. Provides complete audit trail.
+
+    Audit Fields:
+    - Empleado: empleado_id, empleado_codigo, empleado_nombre
+    - Cuenta: codigo_cuenta, descripcion_cuenta
+    - Centro de costos: centro_costos
+    - Concepto origen: concepto_codigo (código de percepción/deducción/prestación)
+    - Tipo: tipo_debito_credito ('debito' o 'credito')
+    - Monto: debito o credito (solo uno tiene valor, el otro es 0)
+    """
+
+    __tablename__ = "comprobante_contable_linea"
+
+    comprobante_id = database.Column(
+        database.String(26), database.ForeignKey("comprobante_contable.id"), nullable=False, index=True
+    )
+    nomina_empleado_id = database.Column(
+        database.String(26), database.ForeignKey("nomina_empleado.id"), nullable=False, index=True
+    )
+
+    # Employee information for audit trail (denormalized for easier reporting)
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False, index=True)
+    empleado_codigo = database.Column(database.String(20), nullable=False, index=True)
+    empleado_nombre = database.Column(database.String(255), nullable=False)
+
+    # Accounting account information (nullable to support incomplete configuration)
+    codigo_cuenta = database.Column(database.String(64), nullable=True, index=True)
+    descripcion_cuenta = database.Column(database.String(255), nullable=True)
+
+    # Cost center for cost allocation
+    centro_costos = database.Column(database.String(150), nullable=True, index=True)
+
+    # Amount (only one should be non-zero: debito OR credito)
+    tipo_debito_credito = database.Column(database.String(10), nullable=False, index=True)  # 'debito' or 'credito'
+    debito = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    credito = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Calculated amount (the actual value, duplicated for convenience)
+    monto_calculado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Source concept information for complete audit trail
+    concepto = database.Column(database.String(255), nullable=False)  # Description of the concept
+    tipo_concepto = database.Column(
+        database.String(20), nullable=False, index=True
+    )  # 'salario_base', 'percepcion', 'deduccion', 'prestacion', 'prestamo'
+    concepto_codigo = database.Column(database.String(50), nullable=False, index=True)  # Code from source concept
+
+    # Order for consistent display
+    orden = database.Column(database.Integer, nullable=False, default=0, index=True)
+
+    comprobante = database.relationship("ComprobanteContable", back_populates="lineas")
+    nomina_empleado = database.relationship("NominaEmpleado")
+    empleado = database.relationship("Empleado")
+
+
+# Historial de cambios de salario
+class HistorialSalario(database.Model, BaseTabla):
+    __tablename__ = "historial_salario"
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+    fecha_efectiva = database.Column(database.Date, nullable=False, index=True)
+    salario_anterior = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    salario_nuevo = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    motivo = database.Column(database.String(255), nullable=True)
+    autorizado_por = database.Column(database.String(150), nullable=True)
+
+    empleado = database.relationship("Empleado", back_populates="historial_salarios")
+
+
+# Configuración de vacaciones por país/empresa
+class ConfiguracionVacaciones(database.Model, BaseTabla):
+    __tablename__ = "configuracion_vacaciones"
+
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+    descripcion = database.Column(database.String(255), nullable=True)
+    dias_por_mes = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("2.50"))
+    dias_minimos_descanso = database.Column(database.Integer, nullable=False, default=1)
+    dias_maximos_acumulables = database.Column(database.Integer, nullable=True)
+    meses_minimos_para_devengar = database.Column(database.Integer, nullable=False, default=1)
+    activo = database.Column(database.Boolean(), default=True)
+
+    vacaciones_empleados = database.relationship("VacacionEmpleado", back_populates="configuracion")
+
+
+# Saldo y control de vacaciones por empleado
+class VacacionEmpleado(database.Model, BaseTabla):
+    __tablename__ = "vacacion_empleado"
+    __table_args__ = (database.UniqueConstraint("empleado_id", "anio", name="uq_vacacion_empleado_anio"),)
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+    configuracion_id = database.Column(
+        database.String(26),
+        database.ForeignKey("configuracion_vacaciones.id"),
+        nullable=False,
+    )
+    anio = database.Column(database.Integer, nullable=False)
+    dias_devengados = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("0.00"))
+    dias_tomados = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("0.00"))
+    dias_pendientes = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("0.00"))
+    dias_pagados = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("0.00"))
+    fecha_ultimo_calculo = database.Column(database.Date, nullable=True)
+
+    empleado = database.relationship("Empleado", back_populates="vacaciones")
+    configuracion = database.relationship("ConfiguracionVacaciones", back_populates="vacaciones_empleados")
+
+
+# Registro de vacaciones descansadas
+class VacacionDescansada(database.Model, BaseTabla):
+    __tablename__ = "vacacion_descansada"
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+    fecha_inicio = database.Column(database.Date, nullable=False)
+    fecha_fin = database.Column(database.Date, nullable=False)
+    dias_tomados = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("0.00"))
+    estado = database.Column(database.String(30), nullable=False, default="pendiente")
+    autorizado_por = database.Column(database.String(150), nullable=True)
+    fecha_autorizacion = database.Column(database.Date, nullable=True)
+    observaciones = database.Column(database.String(500), nullable=True)
+
+    empleado = database.relationship("Empleado", back_populates="vacaciones_descansadas")
+
+
+# Tabla de impuestos (tramos fiscales)
+class TablaImpuesto(database.Model, BaseTabla):
+    __tablename__ = "tabla_impuesto"
+    __table_args__ = (
+        database.UniqueConstraint(
+            "deduccion_id",
+            "limite_inferior",
+            "vigente_desde",
+            name="uq_impuesto_tramo_vigencia",
+        ),
+    )
+
+    deduccion_id = database.Column(
+        database.String(26),
+        database.ForeignKey("deduccion.id"),
+        nullable=False,
+        index=True,
+    )
+    limite_inferior = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    limite_superior = database.Column(database.Numeric(14, 2), nullable=True)
+    porcentaje = database.Column(database.Numeric(5, 2), nullable=False, default=Decimal("0.00"))
+    cuota_fija = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    sobre_excedente_de = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    vigente_desde = database.Column(database.Date, nullable=False)
+    vigente_hasta = database.Column(database.Date, nullable=True)
+    activo = database.Column(database.Boolean(), default=True)
+
+    deduccion = database.relationship("Deduccion", back_populates="tablas_impuesto")
+
+
+# Adelantos de salario y préstamos
+class Adelanto(database.Model, BaseTabla):
+    """Loan and salary advance management.
+
+    Supports both loans (préstamos) with interest rates and salary advances (adelantos).
+    Can handle multi-currency loans with automatic conversion tracking.
+    """
+
+    __tablename__ = "adelanto"
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=True)
+
+    # Tipo: prestamo o adelanto
+    tipo = database.Column(database.String(20), nullable=False, default="adelanto")  # adelanto, prestamo
+
+    # Fechas
+    fecha_solicitud = database.Column(database.Date, nullable=False, default=date.today)
+    fecha_aprobacion = database.Column(database.Date, nullable=True)
+    fecha_desembolso = database.Column(database.Date, nullable=True)
+
+    # Montos
+    monto_solicitado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    monto_aprobado = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    saldo_pendiente = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Currency support - loan can be in different currency than payroll
+    moneda_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=True)
+    # Track amounts in both loan currency and payroll currency
+    monto_deducido_moneda_planilla = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+    monto_aplicado_moneda_prestamo = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+
+    # Cuotas
+    cuotas_pactadas = database.Column(database.Integer, nullable=True)
+    monto_por_cuota = database.Column(database.Numeric(14, 2), nullable=True, default=Decimal("0.00"))
+
+    # Interest rates (for loans)
+    tasa_interes = database.Column(
+        database.Numeric(5, 4), nullable=True, default=Decimal("0.0000")
+    )  # e.g., 0.0500 = 5%
+    tipo_interes = database.Column(database.String(20), nullable=True, default="ninguno")  # ninguno, simple, compuesto
+
+    # Amortization method (for loans with interest)
+    metodo_amortizacion = database.Column(
+        database.String(20), nullable=True, default="frances"
+    )  # frances (constant payment), aleman (constant amortization)
+
+    # Interest tracking
+    interes_acumulado = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Total interest accumulated
+    fecha_ultimo_calculo_interes = database.Column(database.Date, nullable=True)  # Last date interest was calculated
+
+    # Accounting fields for initial disbursement
+    cuenta_debe = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_debe = database.Column(database.String(255), nullable=True)
+    cuenta_haber = database.Column(database.String(64), nullable=True)
+    descripcion_cuenta_haber = database.Column(database.String(255), nullable=True)
+
+    # Estado: borrador, pendiente, aprobado, aplicado (pagado), rechazado, cancelado
+    estado = database.Column(database.String(30), nullable=False, default="borrador")
+    motivo = database.Column(database.String(500), nullable=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    rechazado_por = database.Column(database.String(150), nullable=True)
+    motivo_rechazo = database.Column(database.String(500), nullable=True)
+
+    empleado = database.relationship("Empleado", back_populates="adelantos")
+    deduccion = database.relationship("Deduccion", back_populates="adelantos")
+    moneda = database.relationship("Moneda")
+    abonos = database.relationship("AdelantoAbono", back_populates="adelanto", cascade="all,delete-orphan")
+    intereses = database.relationship("InteresAdelanto", back_populates="adelanto", cascade="all,delete-orphan")
+
+
+# Control de abonos/pagos a adelantos
+class AdelantoAbono(database.Model, BaseTabla):
+    """Payment record for loans and advances.
+
+    Tracks all payments made against a loan, whether automatic (from payroll)
+    or manual (cash, bank transfer, etc.). For manual payments, includes
+    comprehensive audit trail information.
+    """
+
+    __tablename__ = "adelanto_abono"
+
+    adelanto_id = database.Column(
+        database.String(26),
+        database.ForeignKey("adelanto.id"),
+        nullable=False,
+        index=True,
+    )
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=True)
+    liquidacion_id = database.Column(database.String(26), database.ForeignKey("liquidacion.id"), nullable=True)
+    fecha_abono = database.Column(database.Date, nullable=False, default=date.today)
+    monto_abonado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    saldo_anterior = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    saldo_posterior = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    tipo_abono = database.Column(database.String(30), nullable=False, default="nomina")  # nomina, manual, condonacion
+    observaciones = database.Column(database.String(500), nullable=True)
+
+    # Audit trail fields for manual payments
+    # These fields ensure compliance and traceability for financial audits
+    tipo_comprobante = database.Column(
+        database.String(50), nullable=True
+    )  # recibo_caja, minuta_deposito, transferencia, cheque, otro
+    numero_comprobante = database.Column(database.String(100), nullable=True)  # Receipt/document number
+    referencia_bancaria = database.Column(database.String(100), nullable=True)  # Bank reference for electronic payments
+
+    # Accounting entries for manual payments/deductions
+    # Optional for payments/forgiveness, but useful for financial reconciliation
+    cuenta_debe = database.Column(database.String(64), nullable=True)  # Debit account for payment/deduction
+    descripcion_cuenta_debe = database.Column(database.String(255), nullable=True)
+    cuenta_haber = database.Column(database.String(64), nullable=True)  # Credit account for payment/deduction
+    descripcion_cuenta_haber = database.Column(database.String(255), nullable=True)
+
+    # Loan forgiveness/write-off fields (condonación)
+    # Used when company decides not to collect part or all of the loan
+    autorizado_por = database.Column(database.String(150), nullable=True)  # Name/title of authorizing person
+    documento_soporte = database.Column(
+        database.String(50), nullable=True
+    )  # Type: correo, memorandum, acta, resolucion, carta, otro
+    referencia_documento = database.Column(
+        database.String(200), nullable=True
+    )  # Document reference (date, number, etc.)
+    justificacion = database.Column(database.Text, nullable=True)  # Full justification text for audit trail
+
+    adelanto = database.relationship("Adelanto", back_populates="abonos")
+    nomina = database.relationship("Nomina")
+    liquidacion = database.relationship("Liquidacion")
+
+
+# Interest journal for loans
+class InteresAdelanto(database.Model, BaseTabla):
+    """Interest calculation journal for loans.
+
+    Tracks interest calculations for each loan during payroll processing.
+    Each payroll execution calculates interest for the days elapsed since
+    the last calculation and records it here.
+
+    This provides a complete audit trail of interest calculations and ensures
+    interest is properly tracked and applied to the loan balance.
+    """
+
+    __tablename__ = "interes_adelanto"
+
+    adelanto_id = database.Column(
+        database.String(26),
+        database.ForeignKey("adelanto.id"),
+        nullable=False,
+        index=True,
+    )
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=True)
+
+    # Calculation period
+    fecha_desde = database.Column(database.Date, nullable=False)
+    fecha_hasta = database.Column(database.Date, nullable=False)
+    dias_transcurridos = database.Column(database.Integer, nullable=False)
+
+    # Interest calculation
+    saldo_base = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Balance used for interest calculation
+    tasa_aplicada = database.Column(
+        database.Numeric(5, 4), nullable=False, default=Decimal("0.0000")
+    )  # Interest rate applied
+    interes_calculado = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Interest amount calculated
+
+    # Balance tracking
+    saldo_anterior = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Balance before interest
+    saldo_posterior = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Balance after interest
+
+    observaciones = database.Column(database.String(500), nullable=True)
+
+    adelanto = database.relationship("Adelanto", back_populates="intereses")
+    nomina = database.relationship("Nomina")
+
+
+# Definición de campos personalizados para empleados
+class CampoPersonalizado(database.Model, BaseTabla):
+    """Custom field definition for employee records.
+
+    Stores the definition of custom fields that can be added to employee records.
+    The actual values are stored in the `datos_adicionales` JSON column of Empleado.
+
+    Field types:
+    - texto: String/text field
+    - entero: Integer field
+    - decimal: Decimal/float field
+    - booleano: Boolean (true/false) field
+    """
+
+    __tablename__ = "campo_personalizado"
+    __table_args__ = (database.UniqueConstraint("nombre_campo", name="uq_campo_nombre"),)
+
+    nombre_campo = database.Column(database.String(100), unique=True, nullable=False, index=True)
+    etiqueta = database.Column(database.String(150), nullable=False)
+    tipo_dato = database.Column(
+        database.String(20), nullable=False, default="texto"
+    )  # texto, entero, decimal, booleano
+    descripcion = database.Column(database.String(255), nullable=True)
+    orden = database.Column(database.Integer, nullable=False, default=0)
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+
+# Reglas de cálculo (impuestos, percepciones, deducciones complejas)
+class ReglaCalculo(database.Model, BaseTabla):
+    """Calculation rules for taxes, perceptions, and deductions.
+
+    Stores the complete JSON schema for calculating complex rules like
+    income tax (IR), social security deductions, etc. The schema defines
+    variables, conditions, formulas, and tax lookup tables.
+
+    This allows country-agnostic configuration of tax rules that can be
+    versioned and applied based on effective dates.
+    """
+
+    __tablename__ = "regla_calculo"
+    __table_args__ = (database.UniqueConstraint("codigo", "version", name="uq_regla_codigo_version"),)
+
+    codigo = database.Column(
+        database.String(50), nullable=False, index=True
+    )  # e.g., 'INCOME_TAX_001', 'SOCIAL_SEC_001'
+    nombre = database.Column(database.String(150), nullable=False)
+    descripcion = database.Column(database.Text, nullable=True)
+    jurisdiccion = database.Column(database.String(100), nullable=True)  # e.g., 'Country A', 'Region B'
+
+    # Reference currency for the tax rule calculations.
+    # The rule is currency-agnostic - the actual payroll currency is defined
+    # in TipoPlanilla. When the payroll currency differs from the reference
+    # currency, exchange rates are applied during calculation.
+    # Example: A tax rule may use local currency as reference, but payroll can be in another currency.
+    moneda_referencia = database.Column(
+        database.String(10), nullable=True
+    )  # e.g., 'USD', 'EUR' - reference currency for rule calculations
+
+    version = database.Column(database.String(20), nullable=False, default="1.0.0")  # Semantic versioning
+
+    # Type of rule: 'impuesto', 'deduccion', 'percepcion', 'prestacion'
+    tipo_regla = database.Column(database.String(30), nullable=False, default="impuesto")
+
+    # The complete JSON schema defining the calculation logic
+    # Structure includes: meta, inputs, steps, tax_tables, output
+    esquema_json = database.Column(MutableDict.as_mutable(OrjsonType), nullable=False, default=dict)
+
+    # Validity period
+    vigente_desde = database.Column(database.Date, nullable=False)
+    vigente_hasta = database.Column(database.Date, nullable=True)
+
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Optional relationship to specific deduction/perception/benefit
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=True)
+    percepcion_id = database.Column(database.String(26), database.ForeignKey("percepcion.id"), nullable=True)
+    prestacion_id = database.Column(database.String(26), database.ForeignKey("prestacion.id"), nullable=True)
+
+    # Audit and governance fields
+    estado_aprobacion = database.Column(database.String(20), nullable=False, default="borrador", index=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+    aprobado_en = database.Column(database.DateTime, nullable=True)
+    creado_por_plugin = database.Column(database.Boolean(), default=False, nullable=False)
+    plugin_source = database.Column(database.String(200), nullable=True)
+
+    # Relationship to planillas that use this rule
+    planillas = database.relationship(
+        "PlanillaReglaCalculo",
+        back_populates="regla_calculo",
+    )
+    audit_logs = database.relationship(
+        "ReglaCalculoAuditLog",
+        back_populates="regla_calculo",
+        cascade="all, delete-orphan",
+    )
+
+
+# Acumulados anuales por empleado (para cálculos de impuestos progresivos)
+class AcumuladoAnual(database.Model, BaseTabla):
+    """Annual accumulated values per employee per payroll type per company.
+
+    Stores running totals of salary, deductions, and taxes for each employee
+    per fiscal year, payroll type, and company. This is essential for progressive tax
+    calculations which require annual accumulated values.
+
+    IMPORTANT: Accumulated values are tracked per company (empresa_id) to support
+    employees who change companies mid-year. Each company maintains separate
+    accumulated values since they are distinct legal entities. For tax calculations
+    that require total annual income across all employers, the initial accumulated
+    values in the Empleado model represent the sum from all previous employers.
+
+    The fiscal year period is defined in the TipoPlanilla (payroll type) to
+    support different fiscal periods (not just Jan-Dec).
+
+    Updated after each payroll run to maintain accurate year-to-date totals.
+    """
+
+    __tablename__ = "acumulado_anual"
+    __table_args__ = (
+        database.UniqueConstraint(
+            "empleado_id",
+            "tipo_planilla_id",
+            "empresa_id",
+            "periodo_fiscal_inicio",
+            name="uq_acumulado_empleado_tipo_empresa_periodo",
+        ),
+    )
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+
+    # Reference to payroll type (which defines the fiscal period)
+    tipo_planilla_id = database.Column(
+        database.String(26),
+        database.ForeignKey("tipo_planilla.id"),
+        nullable=False,
+        index=True,
+    )
+
+    # Company association - critical for employees who change companies
+    # Each company tracks accumulated values separately as they are distinct legal entities
+    empresa_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empresa.id"),
+        nullable=False,
+        index=True,
+    )
+
+    # Fiscal period start date (calculated from TipoPlanilla settings)
+    # This allows tracking accumulated values per fiscal year
+    periodo_fiscal_inicio = database.Column(database.Date, nullable=False, index=True)
+    periodo_fiscal_fin = database.Column(database.Date, nullable=False)
+
+    # Accumulated salary values
+    salario_bruto_acumulado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    salario_gravable_acumulado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Accumulated deductions (before tax)
+    deducciones_antes_impuesto_acumulado = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )
+
+    # Accumulated taxes
+    impuesto_retenido_acumulado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Number of payrolls processed
+    periodos_procesados = database.Column(database.Integer, nullable=False, default=0)
+
+    # Last processed period
+    ultimo_periodo_procesado = database.Column(database.Date, nullable=True)
+
+    # Monthly accumulated salary (for biweekly/weekly payrolls)
+    # This tracks the accumulated salary in the current calendar month
+    # Essential for calculations that require month-to-date totals
+    salario_acumulado_mes = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    mes_actual = database.Column(database.Integer, nullable=True)  # Current month (1-12) for tracking monthly resets
+
+    # Additional accumulated data (JSON for flexibility)
+    # Can store: inss_acumulado, otras_deducciones_acumuladas, percepciones_acumuladas, etc.
+    datos_adicionales = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    empleado = database.relationship("Empleado", backref="acumulados_anuales")
+    tipo_planilla = database.relationship("TipoPlanilla", back_populates="acumulados")
+    empresa = database.relationship("Empresa")
+
+    def reset_mes_acumulado_if_needed(self, periodo_fin: date) -> None:
+        """Reset monthly accumulated salary if entering a new month.
+
+        Args:
+            periodo_fin: End date of the current payroll period
+        """
+        if self.mes_actual != periodo_fin.month:
+            self.salario_acumulado_mes = Decimal("0.00")
+            self.mes_actual = periodo_fin.month
+
+
+# Global configuration settings
+class ConfiguracionGlobal(database.Model, BaseTabla):
+    """Global configuration settings for the application.
+
+    Stores system-wide settings like default language, theme preferences, etc.
+    Only one record should exist in this table (singleton pattern).
+    """
+
+    __tablename__ = "configuracion_global"
+
+    # Language setting: 'en' for English, 'es' for Spanish
+    idioma = database.Column(database.String(10), nullable=False, default="en")
+
+    # Additional global settings can be stored as JSON
+    configuracion_adicional = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+
+# Configuration for calculation parameters
+class ConfiguracionCalculos(database.Model, BaseTabla):
+    """Configuration table for calculation parameters.
+
+    Stores configurable values for payroll calculations that were previously hardcoded.
+    Supports company-specific and country-specific configurations.
+    """
+
+    __tablename__ = "config_calculos"
+    __table_args__ = (database.UniqueConstraint("empresa_id", "pais_id", name="uq_config_empresa_pais"),)
+
+    # Optional relationships - can be None for global defaults
+    empresa_id = database.Column(database.String(26), database.ForeignKey("empresa.id"), nullable=True, index=True)
+    pais_id = database.Column(database.String(26), nullable=True, index=True)  # Future: ForeignKey("pais.id")
+
+    # Días base para nómina
+    dias_mes_nomina = database.Column(database.Integer, nullable=False, default=30)  # 28, 29, 30, 31
+    dias_anio_nomina = database.Column(database.Integer, nullable=False, default=365)  # 360, 365, 366
+    horas_jornada_diaria = database.Column(database.Numeric(4, 2), nullable=False, default=Decimal("8.00"))
+
+    # Vacaciones
+    dias_mes_vacaciones = database.Column(database.Integer, nullable=False, default=30)
+    dias_anio_vacaciones = database.Column(database.Integer, nullable=False, default=365)
+    considerar_bisiesto_vacaciones = database.Column(database.Boolean, nullable=False, default=True)
+
+    # Intereses
+    dias_anio_financiero = database.Column(
+        database.Integer, nullable=False, default=365
+    )  # 360 o 365 (default 365 for compatibility)
+    meses_anio_financiero = database.Column(database.Integer, nullable=False, default=12)
+
+    # Quincenas
+    dias_quincena = database.Column(database.Integer, nullable=False, default=15)  # 14 o 15
+
+    # Liquidaciones
+    liquidacion_modo_dias = database.Column(database.String(20), nullable=False, default="calendario")
+    liquidacion_factor_calendario = database.Column(database.Integer, nullable=False, default=30)
+    liquidacion_factor_laboral = database.Column(database.Integer, nullable=False, default=28)
+
+    # Antigüedad
+    dias_mes_antiguedad = database.Column(database.Integer, nullable=False, default=30)
+    dias_anio_antiguedad = database.Column(database.Integer, nullable=False, default=365)
+
+    activo = database.Column(database.Boolean, nullable=False, default=True)
+
+    # Relationships
+    empresa = database.relationship("Empresa", backref="configuraciones_calculos")
+
+
+# Prestaciones Acumuladas - Accumulated Benefits Tracking (Transactional)
+class PrestacionAcumulada(database.Model, BaseTabla):
+    """Transactional log of accumulated employee benefits over time.
+
+    IMPORTANT: This is a transactional (append-only) table for audit purposes.
+    Each record represents a single transaction that affects the benefit balance.
+    Never update or delete records - always insert new transactions.
+
+    This table maintains a complete audit trail of each benefit (prestacion) for each employee,
+    independent of which payroll (planilla) they are assigned to. This is critical because
+    employees can change payrolls while their benefit accumulations continue.
+
+    Transaction types:
+    - saldo_inicial: Initial balance loading
+    - adicion: Addition (increase) - typically from payroll provisions
+    - disminucion: Decrease (reduction) - typically from settlements/payments
+    - ajuste: Adjustment (can be positive or negative) - manual corrections
+
+    The accumulation respects the tipo_acumulacion setting:
+    - mensual: Settled and reset monthly (e.g., INSS, INATEC)
+    - anual: Accumulated annually based on payroll configuration
+    - vida_laboral: Accumulated over the employee's entire tenure (e.g., severance)
+    """
+
+    __tablename__ = "prestacion_acumulada"
+    __table_args__ = (
+        database.Index("ix_prestacion_acum_empleado_prestacion", "empleado_id", "prestacion_id"),
+        database.Index("ix_prestacion_acum_fecha", "fecha_transaccion"),
+        database.Index("ix_prestacion_acum_periodo", "anio", "mes"),
+    )
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+    prestacion_id = database.Column(
+        database.String(26),
+        database.ForeignKey("prestacion.id"),
+        nullable=False,
+        index=True,
+    )
+
+    # Transaction details
+    fecha_transaccion = database.Column(database.Date, nullable=False, default=date.today, index=True)
+    tipo_transaccion = database.Column(
+        database.String(20), nullable=False, index=True
+    )  # saldo_inicial | adicion | disminucion | ajuste
+
+    # Period tracking (for reporting and grouping)
+    anio = database.Column(database.Integer, nullable=False, index=True)
+    mes = database.Column(database.Integer, nullable=False)  # 1-12
+
+    # Currency tracking
+    moneda_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=False)
+
+    # Transaction amounts
+    # For audit clarity, we store the transaction amount and running balance separately
+    monto_transaccion = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Can be positive (addition) or negative (deduction)
+    saldo_anterior = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Balance before this transaction
+    saldo_nuevo = database.Column(
+        database.Numeric(14, 2), nullable=False, default=Decimal("0.00")
+    )  # Balance after this transaction
+
+    # Reference to source document that created this transaction
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=True)
+    carga_inicial_id = database.Column(
+        database.String(26), database.ForeignKey("carga_inicial_prestacion.id"), nullable=True
+    )
+
+    # Company association - for employees who change companies
+    # Balances accumulate per company as they are distinct legal entities
+    empresa_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empresa.id"),
+        nullable=True,
+        index=True,
+    )
+
+    # Reversal tracking (if this transaction reverses another)
+    transaccion_reversada_id = database.Column(database.String(26), nullable=True)  # FK to another transaction
+
+    # Audit trail
+    observaciones = database.Column(database.String(500), nullable=True)
+    procesado_por = database.Column(database.String(150), nullable=True)
+
+    # Relationships
+    empleado = database.relationship("Empleado")
+    prestacion = database.relationship("Prestacion", back_populates="prestaciones_acumuladas")
+    moneda = database.relationship("Moneda")
+    nomina = database.relationship("Nomina")
+    carga_inicial = database.relationship("CargaInicialPrestacion", back_populates="transacciones")
+    empresa = database.relationship("Empresa")
+
+
+# Carga Inicial de Prestaciones - Initial Benefit Balance Loading
+class CargaInicialPrestacion(database.Model, BaseTabla):
+    """Initial benefit balance loading for system implementation.
+
+    When implementing the system mid-year or mid-employment, this table allows
+    loading existing accumulated balances for employees. Once applied, these
+    balances are transferred to the PrestacionAcumulada table.
+
+    Workflow:
+    1. Create entry in 'borrador' (draft) status
+    2. Review and validate the data
+    3. Change status to 'aplicado' (applied)
+    4. System automatically creates corresponding PrestacionAcumulada record
+    """
+
+    __tablename__ = "carga_inicial_prestacion"
+    __table_args__ = (
+        database.UniqueConstraint(
+            "empleado_id",
+            "prestacion_id",
+            "anio_corte",
+            "mes_corte",
+            name="uq_carga_inicial_emp_prest_periodo",
+        ),
+    )
+
+    empleado_id = database.Column(
+        database.String(26),
+        database.ForeignKey("empleado.id"),
+        nullable=False,
+        index=True,
+    )
+    prestacion_id = database.Column(
+        database.String(26),
+        database.ForeignKey("prestacion.id"),
+        nullable=False,
+        index=True,
+    )
+
+    # Cutoff period (when this balance was calculated)
+    anio_corte = database.Column(database.Integer, nullable=False)
+    mes_corte = database.Column(database.Integer, nullable=False)  # 1-12
+
+    # Currency and exchange rate
+    moneda_id = database.Column(database.String(26), database.ForeignKey("moneda.id"), nullable=False)
+    saldo_acumulado = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+    tipo_cambio = database.Column(database.Numeric(24, 10), nullable=True, default=Decimal("1.0000000000"))
+    saldo_convertido = database.Column(database.Numeric(14, 2), nullable=False, default=Decimal("0.00"))
+
+    # Status: borrador (draft) or aplicado (applied)
+    estado = database.Column(database.String(20), nullable=False, default="borrador")  # borrador | aplicado
+
+    # Application tracking
+    fecha_aplicacion = database.Column(database.DateTime, nullable=True)
+    aplicado_por = database.Column(database.String(150), nullable=True)
+
+    # Notes
+    observaciones = database.Column(database.String(500), nullable=True)
+
+    # Relationships
+    empleado = database.relationship("Empleado")
+    prestacion = database.relationship("Prestacion", back_populates="cargas_iniciales")
+    moneda = database.relationship("Moneda")
+    transacciones = database.relationship("PrestacionAcumulada", back_populates="carga_inicial")
+
+
+# ============================================================================
+# Vacation Module - Robust, Flexible, Country-Agnostic
+# ============================================================================
+
+
+class VacationPolicy(database.Model, BaseTabla):
+    """Vacation policy configuration (payroll/company-specific).
+
+    This model represents the policy engine for vacation management.
+    Policies are configurable and define how vacation is accrued, used, and expired.
+    Completely agnostic to country-specific laws - all rules are configuration-based.
+
+    Design principles:
+    - Policies are declarative, not hardcoded
+    - Support for all Americas (LATAM, USA, Canada)
+    - Flexible enough to handle diverse legal requirements
+    - Associated with Planillas (payrolls) to support multiple countries in consolidated companies
+    """
+
+    __tablename__ = "vacation_policy"
+    __table_args__ = (
+        database.UniqueConstraint("codigo", name="uq_vacation_policy_codigo"),
+        database.Index("ix_vacation_policy_empresa", "empresa_id"),
+        database.Index("ix_vacation_policy_planilla", "planilla_id"),
+    )
+
+    # Policy identification
+    codigo = database.Column(database.String(50), unique=True, nullable=False, index=True)
+    nombre = database.Column(database.String(200), nullable=False)
+    descripcion = database.Column(database.String(500), nullable=True)
+
+    # Payroll association (primary) - policies are tied to specific payrolls
+    # This allows different vacation rules for different payrolls in consolidated companies
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=True, index=True)
+    planilla = database.relationship("Planilla", backref="vacation_policies")
+
+    # Company association (secondary, optional) - for policies that apply to entire company
+    empresa_id = database.Column(database.String(26), database.ForeignKey("empresa.id"), nullable=True, index=True)
+    empresa = database.relationship("Empresa")
+
+    # Status
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # ---- Accrual Configuration ----
+    # How vacation is earned
+    accrual_method = database.Column(
+        database.String(20), nullable=False, default="periodic"
+    )  # periodic | proportional | seniority
+
+    # Amount earned per period (for periodic method)
+    accrual_rate = database.Column(database.Numeric(10, 4), nullable=False, default=Decimal("0.0000"))
+
+    # How often accrual happens
+    accrual_frequency = database.Column(
+        database.String(20), nullable=False, default="monthly"
+    )  # monthly | biweekly | annual
+
+    # Basis for proportional calculation
+    accrual_basis = database.Column(
+        database.String(20), nullable=True
+    )  # days_worked | hours_worked (used when accrual_method=proportional)
+
+    # Minimum service days before accrual begins
+    min_service_days = database.Column(database.Integer, nullable=False, default=0)
+
+    # Seniority tiers (JSON format for flexibility)
+    # Example: [{"years": 0, "rate": 10}, {"years": 2, "rate": 15}, {"years": 5, "rate": 20}]
+    seniority_tiers = database.Column(JSON, nullable=True)
+
+    # ---- Balance Limits ----
+    # Maximum balance allowed
+    max_balance = database.Column(database.Numeric(10, 4), nullable=True)
+
+    # Maximum that can be carried over to next period
+    carryover_limit = database.Column(database.Numeric(10, 4), nullable=True)
+
+    # Allow negative balance (advance vacation)
+    allow_negative = database.Column(database.Boolean(), default=False, nullable=False)
+
+    # ---- Expiration Rules ----
+    # When does unused vacation expire
+    expiration_rule = database.Column(
+        database.String(20), nullable=False, default="never"
+    )  # never | fiscal_year_end | anniversary | custom_date
+
+    # Months after accrual when vacation expires (used with fiscal_year_end, anniversary)
+    expiration_months = database.Column(database.Integer, nullable=True)
+
+    # Custom expiration date (used with custom_date rule)
+    expiration_date = database.Column(database.Date, nullable=True)
+
+    # ---- Termination Rules ----
+    # Pay out unused vacation on termination
+    payout_on_termination = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # ---- Usage Configuration ----
+    # Unit type for vacation balances
+    unit_type = database.Column(database.String(10), nullable=False, default="days")  # days | hours
+
+    # Count weekends when calculating vacation days
+    count_weekends = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Count holidays when calculating vacation days
+    count_holidays = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Allow partial days/hours
+    partial_units_allowed = database.Column(database.Boolean(), default=False, nullable=False)
+
+    # Rounding rule (for partial units): up | down | nearest
+    rounding_rule = database.Column(database.String(10), nullable=True, default="nearest")
+
+    # Continue accruing during vacation leave
+    accrue_during_leave = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Additional configuration (JSON for future extensibility)
+    configuracion_adicional = database.Column(JSON, nullable=True)
+
+    # Relationships
+    accounts = database.relationship("VacationAccount", back_populates="policy")
+
+
+class VacationAccount(database.Model, BaseTabla):
+    """Vacation account per employee.
+
+    Represents the vacation balance for a single employee under a specific policy.
+    This is the control record that tracks current balance and last accrual.
+
+    IMPORTANT: Never update balance directly. All changes must go through VacationLedger.
+    """
+
+    __tablename__ = "vacation_account"
+    __table_args__ = (
+        database.UniqueConstraint("empleado_id", "policy_id", name="uq_vacation_account_emp_policy"),
+        database.Index("ix_vacation_account_empleado", "empleado_id"),
+        database.Index("ix_vacation_account_policy", "policy_id"),
+    )
+
+    # Employee and policy association
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False, index=True)
+    empleado = database.relationship("Empleado")
+
+    policy_id = database.Column(
+        database.String(26), database.ForeignKey("vacation_policy.id"), nullable=False, index=True
+    )
+    policy = database.relationship("VacationPolicy", back_populates="accounts")
+
+    # Current balance (calculated from ledger)
+    current_balance = database.Column(database.Numeric(10, 4), nullable=False, default=Decimal("0.0000"))
+
+    # Last accrual date (for automated accrual processing)
+    last_accrual_date = database.Column(database.Date, nullable=True)
+
+    # Status
+    activo = database.Column(database.Boolean(), default=True, nullable=False)
+
+    # Relationships
+    ledger_entries = database.relationship("VacationLedger", back_populates="account", order_by="VacationLedger.fecha")
+
+
+class VacationLedger(database.Model, BaseTabla):
+    """Immutable ledger of all vacation transactions.
+
+    This is the core of the vacation system - all vacation balance changes are recorded here.
+    The ledger is append-only (immutable) for full audit trail.
+
+    Design principle: Balance = SUM(ledger entries)
+
+    Entry types:
+    - ACCRUAL: Vacation earned
+    - USAGE: Vacation taken
+    - ADJUSTMENT: Manual adjustment
+    - EXPIRATION: Vacation expired
+    - PAYOUT: Vacation paid out (e.g., termination)
+    """
+
+    __tablename__ = "vacation_ledger"
+    __table_args__ = (
+        database.Index("ix_vacation_ledger_account", "account_id"),
+        database.Index("ix_vacation_ledger_fecha", "fecha"),
+        database.Index("ix_vacation_ledger_type", "entry_type"),
+        database.Index("ix_vacation_ledger_empleado", "empleado_id"),
+    )
+
+    # Account reference
+    account_id = database.Column(database.String(26), database.ForeignKey("vacation_account.id"), nullable=False)
+    account = database.relationship("VacationAccount", back_populates="ledger_entries")
+
+    # Employee reference (for easier querying)
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False)
+    empleado = database.relationship("Empleado")
+
+    # Transaction details
+    fecha = database.Column(database.Date, nullable=False, default=date.today)
+    entry_type = database.Column(
+        database.String(20), nullable=False
+    )  # accrual | usage | adjustment | expiration | payout
+
+    # Quantity (positive for additions, negative for deductions)
+    quantity = database.Column(database.Numeric(10, 4), nullable=False)
+
+    # Source of the transaction
+    source = database.Column(database.String(50), nullable=False)  # system | novelty | termination | manual
+
+    # Reference to source record (e.g., novelty_id, nomina_id)
+    reference_id = database.Column(database.String(26), nullable=True)
+    reference_type = database.Column(database.String(50), nullable=True)  # Type of reference (novelty, nomina, etc.)
+
+    # Notes/description
+    observaciones = database.Column(database.String(500), nullable=True)
+
+    # Balance after this transaction (for convenience, though can be calculated)
+    balance_after = database.Column(database.Numeric(10, 4), nullable=True)
+
+
+class VacationNovelty(database.Model, BaseTabla):
+    """Vacation leave request/novelty.
+
+    Represents a vacation leave request that affects the vacation balance.
+    When approved, it creates entries in the VacationLedger.
+
+    This integrates the vacation system with the existing novelty workflow.
+    """
+
+    __tablename__ = "vacation_novelty"
+    __table_args__ = (
+        database.Index("ix_vacation_novelty_empleado", "empleado_id"),
+        database.Index("ix_vacation_novelty_account", "account_id"),
+        database.Index("ix_vacation_novelty_estado", "estado"),
+        database.Index("ix_vacation_novelty_dates", "start_date", "end_date"),
+    )
+
+    # Employee and account
+    empleado_id = database.Column(database.String(26), database.ForeignKey("empleado.id"), nullable=False, index=True)
+    empleado = database.relationship("Empleado")
+
+    account_id = database.Column(
+        database.String(26), database.ForeignKey("vacation_account.id"), nullable=False, index=True
+    )
+    account = database.relationship("VacationAccount")
+
+    # Leave dates
+    start_date = database.Column(database.Date, nullable=False, index=True)
+    end_date = database.Column(database.Date, nullable=False, index=True)
+
+    # Units (days or hours, depending on policy)
+    units = database.Column(database.Numeric(10, 4), nullable=False)
+
+    # Status
+    estado = database.Column(
+        database.String(20), nullable=False, default="pendiente"
+    )  # pendiente | aprobado | rechazado | disfrutado
+
+    # Approval tracking
+    fecha_aprobacion = database.Column(database.Date, nullable=True)
+    aprobado_por = database.Column(database.String(150), nullable=True)
+
+    # Link to ledger entry (when processed)
+    ledger_entry_id = database.Column(database.String(26), database.ForeignKey("vacation_ledger.id"), nullable=True)
+    ledger_entry = database.relationship("VacationLedger")
+
+    # Link to payroll novelty (NominaNovedad) when integrated with payroll
+    nomina_novedades = database.relationship(
+        "NominaNovedad", back_populates="vacation_novelty", foreign_keys="NominaNovedad.vacation_novelty_id"
+    )
+
+    # Notes
+    observaciones = database.Column(database.String(500), nullable=True)
+    motivo_rechazo = database.Column(database.String(500), nullable=True)
+
+
+# ============================================================================
+# Reports Module
+# ============================================================================
+
+
+class Report(database.Model, BaseTabla):
+    """Report definition and configuration.
+
+    Represents both System and Custom reports. System reports are pre-defined
+    in the application code with optimized queries. Custom reports are defined
+    by users through the UI using a declarative JSON-based configuration.
+    """
+
+    __tablename__ = "report"
+    __table_args__ = (database.UniqueConstraint("name", name="uq_report_name"),)
+
+    # Basic information
+    name = database.Column(database.String(150), nullable=False, unique=True, index=True)
+    description = database.Column(database.String(500), nullable=True)
+
+    # Report type: SYSTEM or CUSTOM
+    type = database.Column(database.String(20), nullable=False, default="custom")  # system | custom
+
+    # Administrative status
+    status = database.Column(database.String(20), nullable=False, default="enabled")  # enabled | disabled
+
+    # Base entity for the report (e.g., Employee, Nomina, Vacation)
+    base_entity = database.Column(database.String(100), nullable=False)
+
+    # Report definition (JSON, nullable for System reports as they're coded)
+    # For Custom reports: contains columns, filters, sorting, expressions
+    definition = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # System report identifier (for system reports only)
+    # Used to identify the report implementation in code
+    system_report_id = database.Column(database.String(100), nullable=True, unique=True, index=True)
+
+    # Category for organization (e.g., "payroll", "employee", "vacation")
+    category = database.Column(database.String(50), nullable=True, index=True)
+
+    # Relationships
+    permissions = database.relationship("ReportRole", back_populates="report", cascade="all,delete-orphan")
+    executions = database.relationship("ReportExecution", back_populates="report", cascade="all,delete-orphan")
+    audit_entries = database.relationship("ReportAudit", back_populates="report", cascade="all,delete-orphan")
+
+
+class ReportRole(database.Model, BaseTabla):
+    """Report permissions by user role.
+
+    Defines which user types (admin, hhrr, audit) can view, execute, and
+    export a specific report.
+    """
+
+    __tablename__ = "report_role"
+    __table_args__ = (database.UniqueConstraint("report_id", "role", name="uq_report_role"),)
+
+    # Foreign key to report
+    report_id = database.Column(database.String(26), database.ForeignKey("report.id"), nullable=False)
+    report = database.relationship("Report", back_populates="permissions")
+
+    # User role (admin, hhrr, audit)
+    role = database.Column(database.String(20), nullable=False, index=True)
+
+    # Permissions
+    can_view = database.Column(database.Boolean(), nullable=False, default=True)
+    can_execute = database.Column(database.Boolean(), nullable=False, default=True)
+    can_export = database.Column(database.Boolean(), nullable=False, default=False)
+
+
+class ReportExecution(database.Model, BaseTabla):
+    """Report execution history and status.
+
+    Tracks report executions including status, parameters, results,
+    and performance metrics. Used for auditing and async execution.
+    """
+
+    __tablename__ = "report_execution"
+
+    # Foreign key to report
+    report_id = database.Column(database.String(26), database.ForeignKey("report.id"), nullable=False)
+    report = database.relationship("Report", back_populates="executions")
+
+    # Execution status
+    status = database.Column(
+        database.String(20), nullable=False, default="queued"
+    )  # queued | running | completed | failed | cancelled
+
+    # Execution parameters (filters applied by user)
+    parameters = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # User who requested the execution
+    executed_by = database.Column(database.String(150), nullable=False, index=True)
+
+    # Execution timestamps
+    started_at = database.Column(database.DateTime, nullable=True)
+    completed_at = database.Column(database.DateTime, nullable=True)
+
+    # Results
+    row_count = database.Column(database.Integer, nullable=True)
+    execution_time_ms = database.Column(database.Integer, nullable=True)  # in milliseconds
+
+    # Error information (if failed)
+    error_message = database.Column(database.String(1000), nullable=True)
+
+    # Export file path (if exported)
+    export_file_path = database.Column(database.String(500), nullable=True)
+    export_format = database.Column(database.String(20), nullable=True)  # excel, csv, pdf
+
+
+class ReportAudit(database.Model, BaseTabla):
+    """Audit trail for report configuration changes.
+
+    Records all changes to report definitions, status, and permissions
+    for compliance and debugging.
+    """
+
+    __tablename__ = "report_audit"
+
+    # Foreign key to report
+    report_id = database.Column(database.String(26), database.ForeignKey("report.id"), nullable=False)
+    report = database.relationship("Report", back_populates="audit_entries")
+
+    # Action performed
+    action = database.Column(
+        database.String(50), nullable=False, index=True
+    )  # created | updated | status_changed | etc
+
+    # User who performed the action
+    performed_by = database.Column(database.String(150), nullable=False, index=True)
+
+    # Changes (JSON storing before/after values)
+    changes = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # Timestamp is inherited from BaseTabla
+
+
+class ConceptoAuditLog(database.Model, BaseTabla):
+    """Audit trail for payroll concept changes (percepciones, deducciones, prestaciones).
+
+    Records all changes to payroll concepts including creation, modification, and approval.
+    Tracks who made changes, when, and what was changed for governance and compliance.
+    """
+
+    __tablename__ = "concepto_audit_log"
+
+    # Foreign keys to the concepts (only one will be set)
+    percepcion_id = database.Column(database.String(26), database.ForeignKey("percepcion.id"), nullable=True)
+    deduccion_id = database.Column(database.String(26), database.ForeignKey("deduccion.id"), nullable=True)
+    prestacion_id = database.Column(database.String(26), database.ForeignKey("prestacion.id"), nullable=True)
+
+    # Type of concept (for easier filtering)
+    tipo_concepto = database.Column(
+        database.String(20), nullable=False, index=True
+    )  # percepcion | deduccion | prestacion
+
+    # Action performed
+    accion = database.Column(
+        database.String(50), nullable=False, index=True
+    )  # created | updated | approved | rejected | status_changed
+
+    # User who performed the action
+    usuario = database.Column(database.String(150), nullable=False, index=True)
+
+    # Description of the change (human-readable)
+    descripcion = database.Column(database.String(1000), nullable=True)
+
+    # Detailed changes (JSON storing field-level before/after values)
+    cambios = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # Previous and new approval status (if applicable)
+    estado_anterior = database.Column(database.String(20), nullable=True)
+    estado_nuevo = database.Column(database.String(20), nullable=True)
+
+    # Relationships
+    percepcion = database.relationship("Percepcion", back_populates="audit_logs")
+    deduccion = database.relationship("Deduccion", back_populates="audit_logs")
+    prestacion = database.relationship("Prestacion", back_populates="audit_logs")
+
+
+class PlanillaAuditLog(database.Model, BaseTabla):
+    """Audit trail for Planilla changes.
+
+    Records all changes to planillas including creation, modification, approval,
+    and configuration changes (adding/removing employees, concepts, etc.).
+    """
+
+    __tablename__ = "planilla_audit_log"
+
+    # Foreign key to planilla
+    planilla_id = database.Column(database.String(26), database.ForeignKey("planilla.id"), nullable=False)
+
+    # Action performed
+    accion = database.Column(
+        database.String(50), nullable=False, index=True
+    )  # created | updated | approved | rejected | employee_added | employee_removed | concept_added | concept_removed
+
+    # User who performed the action
+    usuario = database.Column(database.String(150), nullable=False, index=True)
+
+    # Description of the change (human-readable)
+    descripcion = database.Column(database.String(1000), nullable=True)
+
+    # Detailed changes (JSON storing field-level before/after values)
+    cambios = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # Previous and new approval status (if applicable)
+    estado_anterior = database.Column(database.String(20), nullable=True)
+    estado_nuevo = database.Column(database.String(20), nullable=True)
+
+    # Relationship
+    planilla = database.relationship("Planilla", back_populates="audit_logs")
+
+
+class NominaAuditLog(database.Model, BaseTabla):
+    """Audit trail for Nomina state changes.
+
+    Records all state transitions of nominas: generation, approval, application,
+    cancellation, and any modifications.
+    """
+
+    __tablename__ = "nomina_audit_log"
+
+    # Foreign key to nomina
+    nomina_id = database.Column(database.String(26), database.ForeignKey("nomina.id"), nullable=False)
+
+    # Action performed
+    accion = database.Column(
+        database.String(50), nullable=False, index=True
+    )  # generated | approved | applied | cancelled | recalculated | modified
+
+    # User who performed the action
+    usuario = database.Column(database.String(150), nullable=False, index=True)
+
+    # Description of the change (human-readable)
+    descripcion = database.Column(database.String(1000), nullable=True)
+
+    # Detailed changes (JSON storing field-level before/after values)
+    cambios = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # Previous and new state (for state transitions)
+    estado_anterior = database.Column(database.String(30), nullable=True)
+    estado_nuevo = database.Column(database.String(30), nullable=True)
+
+    # Relationship
+    nomina = database.relationship("Nomina", back_populates="audit_logs")
+
+
+class ReglaCalculoAuditLog(database.Model, BaseTabla):
+    """Audit trail for ReglaCalculo changes.
+
+    Records all changes to calculation rules including creation, modification,
+    approval, schema changes, and versioning for SOX/COSO compliance.
+    """
+
+    __tablename__ = "regla_calculo_audit_log"
+
+    # Foreign key to regla_calculo
+    regla_calculo_id = database.Column(database.String(26), database.ForeignKey("regla_calculo.id"), nullable=False)
+
+    # Action performed
+    accion = database.Column(
+        database.String(50), nullable=False, index=True
+    )  # created | updated | approved | rejected | schema_changed | version_changed | status_changed
+
+    # User who performed the action
+    usuario = database.Column(database.String(150), nullable=False, index=True)
+
+    # Description of the change (human-readable)
+    descripcion = database.Column(database.String(1000), nullable=True)
+
+    # Detailed changes (JSON storing field-level before/after values)
+    cambios = database.Column(MutableDict.as_mutable(OrjsonType), nullable=True, default=dict)
+
+    # Previous and new approval status (if applicable)
+    estado_anterior = database.Column(database.String(20), nullable=True)
+    estado_nuevo = database.Column(database.String(20), nullable=True)
+
+    # Relationship
+    regla_calculo = database.relationship("ReglaCalculo", back_populates="audit_logs")