Salary structures and rules

The computation of a payslip is entirely defined by data: a salary structure (hr.payroll.structure) is an ordered list of salary rules (hr.salary.rule), and each rule computes one line of the payslip. Rules credit their totals to categories (hr.salary.rule.category), whose running totals the next rules read (e.g. the net salary is the sum of the basic, allowance and deduction categories). Structures are grouped by structure type (hr.payroll.structure.type), which is what an employee version points to.

Localizations ship their structures, rules and categories as module data (see Writing a payroll localization); users can adapt them or create their own.

Structure types

The model hr.payroll.structure.type is defined in hr (name, country, default working schedule, see Organization and configuration), so that employee versions can reference it without the payroll. hr_payroll adds the payroll configuration:

struct_ids, default_struct_id

The structures of the type, and the regular pay structure among them. A payslip is regular (hr.payslip.is_regular) when its structure is the default_struct_id of its type; other structures are used for off-cycle payslips (13th month, double holidays, final pay...). New payslips take the default_struct_id of the version's structure type.

wage_type

monthly (Fixed Wage) or hourly. Copied to hr.version.wage_type when the structure type of a version changes; see Payroll data of versions.

default_schedule_pay

The pay frequency (monthly, weekly, bi-weekly, ...), copied to hr.version.schedule_pay. The available frequencies come from _get_selection_schedule_pay(), which localizations override to restrict them (e.g. l10n_bd_hr_payroll only keeps monthly for Bangladeshi companies).

default_work_entry_type_id

The work entry type of regular attendances. By default, the 002.00 type of the company country, or the generic attendance type. See Work entries.

salary_benefits_ids

The salary benefits taken into account in the yearly cost of the versions.

Structures

A structure (hr.payroll.structure) has a required type_id, a country_id and the list of its rules (rule_ids). Rules are many2many: a rule can belong to several structures, and its code must be unique within each of its structures.

Other fields configure the payslips using the structure:

• report_id: the QWeb PDF report of the payslips;

• payslip_name: the name of the payslips (e.g. End of Year Bonus), Salary Slip if empty;

• use_worked_day_lines: if unset, the payslips have no worked days lines (bonus structures); categories is then not pre-filled (see below);

• ytd_computation: displays the year-to-date amounts on the payslips;

• employee_type_ids: the employee types the structure is meant for;

• schedule_pay: related to the pay frequency of the structure type.

Quan trọng

A structure created without rule_ids gets copies of the generic rules of the archived hr_payroll.default_structure (basic salary, gross, net, attachments, deductions, reimbursements), see _get_default_rule_ids(). This is convenient in the user interface but not in module data, where the rules are declared separately: data files always set <field name="rule_ids" eval="[]"/> on structures.

version_properties_definition holds the definition of the payroll properties of the versions using the structure (hr.version.payroll_properties): one float property per rule flagged input_usage_employee, grouped by section. It is rebuilt by _sync_properties_to_definition() each time a rule is created, modified or deleted; never write it directly. See Rules as inputs.

Categories

A category (hr.salary.rule.category) is a named amount the rules contribute to: its code is the key of the categories dictionary available in the rules. During the computation of a payslip:

1. categories is pre-filled from the worked days: the amount of each worked days line is added to the categories of its work entry type (hr.work.entry.type.category_ids) and to their ancestors. This is how the attendance and paid time off amounts reach the BASIC category without any rule.

2. Each computed rule adds its total to its categories (category_ids, a rule can have several) and to their ancestors.

The parent of a category (parent_id) is therefore not only for reporting, despite its help text: a rule in TAXES (child of DED) also increases categories['DED'].

hr_payroll defines the base categories, without parents: BASIC, ALW (allowances), GROSS, DED (deductions), NET, COMP (company contributions) and EXTRA_HOURS. Localizations add their own categories, usually as children of these ones (country_id set to their country). The usual conventions are:

• the basic salary rule is result = categories['BASIC'], without category (it would double the amount already pre-filled from the worked days);

• deductions are negative amounts, so that the net salary is a plain sum: result = categories['BASIC'] + categories['ALW'] + categories['DED'];

• employer costs (COMP) are not part of the net.

Example

On a payslip of an employee working the whole month for a wage of 35000, before any rule is computed:

localdict = payslip._get_localdict()
dict(localdict['categories'])
# {'BASIC': 35000.0}, from the worked days line of the attendance type 002.00

Categories also carry the premium pay configuration (is_premium_pay, premium_amount_per_hour, premium_amount_per_day, premium_percentage_hourly_rate), and can be offered as options on time off of some work entry types (optional_on_work_entry_type_ids): the hours carrying an option are summed by category code in the category_options variable of the rules.

Salary rules

A rule (hr.salary.rule) has a name (the default label of the payslip line), a code (the variable name of its total in the next rules: use a valid Python identifier), its structures (struct_ids, required), its categories (category_ids) and a country_id. Then:

Order of computation

Rules are computed by increasing sequence. Rules with a higher round_of_computation are computed later: all the payslips computed together (e.g. a pay run) run round 0, then round 1, etc. This is needed when a rule depends on the results of other payslips of the same batch (see Payslips).

Condition and amount

condition_select and amount_select, with the related fields; see Condition and amount of a rule.

Display

appears_on_payslip (always, never, non_zero) filters the lines on the PDF only: the line is always created and always counts in its categories. title, bold, italic, underline, indented, space_above, color, hide_amount and note control the rendering; display_in_pdf_extra_info moves the amount to an Additional Information section.

Explanation

explanation_template is a translatable str.format template filled with the explanation_info dict set by the rule code, stored on the line (explanation).

Accounting and costs

partner_id is the third party paid by the rule (with hr_payroll_account, which also adds the accounts). appears_on_employee_cost_dashboard includes the line in the employer cost.

Copying a rule appends _COPY to its code, to keep codes unique in its structures.

Condition and amount of a rule

For each payslip, the engine resets the outputs of the rule (result = None, result_qty = 1.0, result_rate = 100, result_name = False, explanation_info = {}), evaluates the condition (_satisfy_condition()), and if it is satisfied, computes the amount, quantity and rate of the line (_compute_rule()). The total of the line is:

total = amount * quantity * rate / 100

(hr.payslip._get_payslip_line_total, which localizations override to round the totals).

Conditions (condition_select)

Value	The rule is computed if...
none	always (Always Present).
python	the code of condition_python assigns a truthy value to result. A code that does not assign result is false.
domain	the payslip matches the domain of condition_domain. The domain applies to hr.payslip, e.g. [('employee_id.disabled', '=', False)].
property_input	the payslip has an input line with the code of the rule and a non-zero amount (Input Value). Choosing it also sets amount_select to property_input.

Amounts (amount_select)

Value	amount, quantity and rate of the line
fix	amount_fix; the evaluation of quantity (an expression, '1.0' by default); 100.
percentage	the evaluation of amount_percentage_base; the evaluation of quantity; amount_percentage.
code	the code of amount_python_compute is executed: result, result_qty and result_rate.
property_input	the amount of the input line with the code of the rule (0 if there is none); 1; 100.

Python code of a rule

condition_python, amount_python_compute, quantity and amount_percentage_base are evaluated with safe_eval() in the evaluation context of the payslip (the localdict). A python condition or amount code is a sequence of statements and sets these variables:

result

The amount of the line (python amount), or the value of the condition (python condition).

result_qty

The quantity of the line (default 1.0).

result_rate

The rate of the line, in percent (default 100).

result_name

The label of the line, instead of the name of the rule.

explanation_info

The values used to format explanation_template.

The main variables of the context are listed below. The full description of the localdict, and how to add keys to it, is in Payslips.

Variable	Content
payslip, employee, version, company	The hr.payslip being computed, its hr.employee, hr.version and res.company, e.g. version.wage, employee.disabled, payslip.date_to. payroll_config is the payroll configuration (payroll.config.settings) of the payslip.
categories	{category code: total so far}, missing codes are 0: categories['GROSS'].
result_rules	{rule code: {'total', 'amount', 'quantity', 'rate', 'ytd'}} of the rules computed so far, zeros for missing codes: result_rules['GROSS']['total'].
<RULE_CODE>	The total of a rule already computed, e.g. BASIC. Raises NameError if the rule was not computed (condition not satisfied, or later sequence).
worked_days	{work entry type code: hr.payslip.worked_days}, fields number_of_days, number_of_hours, amount. Missing codes raise KeyError.
inputs	{rule code: hr.payslip.input}, field amount (and name). Missing codes raise KeyError.
category_options	{category code: hours} of the worked days carrying a category option.
work_entries	The generated work entry values (dicts) of the payslip period.
helpers	float_round, float_compare, relativedelta, ceil, floor, date, datetime, defaultdict, UserError.

Methods of the payslip are commonly used in rules: payslip._rule_parameter(code) (see Rule parameters), payslip._sum(code, from_date, to_date) (totals of a rule on the previous validated payslips of the employee), payslip._sum_category(...), payslip._sum_worked_days(...).

Example

Typical rules (real ones from l10n_bd_hr_payroll/data/hr_salary_rule_data.xml):

# BASIC, no category: the amount of the worked days
result = categories['BASIC']

# ATTACH_SALARY, condition (python)
result = 'ATTACH_SALARY' in inputs
# ATTACH_SALARY, amount (python): a deduction is negative
result = -inputs['ATTACH_SALARY'].amount
result_name = inputs['ATTACH_SALARY'].name

# TAXES (shortened): progressive brackets from a rule parameter
yearly_taxable_amount = result_rules['TAXABLE_AMOUNT']['total'] * 12
income_tax = 0
for amount, rate in payslip._rule_parameter('l10n_bd_yearly_tax_rates'):
    taxable_in_current = min(yearly_taxable_amount, amount)
    yearly_taxable_amount -= taxable_in_current
    income_tax += taxable_in_current * rate
result = -income_tax / 12

# NET
result = categories['BASIC'] + categories['ALW'] + categories['DED']

Example

Adding rules to a structure: a meal allowance per worked day, using result_qty and result_name, and a seniority bonus with an explanation.

from odoo.fields import Command

struct = env.ref('l10n_bd_hr_payroll.hr_payroll_structure_bd_employee_salary')
env['hr.salary.rule'].create([{
    'name': 'Meal Allowance',
    'code': 'MEAL',
    'sequence': 50,
    'struct_ids': [Command.link(struct.id)],
    'category_ids': [Command.link(env.ref('hr_payroll.ALW').id)],
    'condition_select': 'python',
    'condition_python': "result = '002.00' in worked_days",
    'amount_select': 'code',
    'amount_python_compute': (
        "days = sum(worked_days['002.00'].mapped('number_of_days'))\n"
        "result = 150\n"
        "result_qty = days\n"
        "result_name = 'Meal Allowance (%s days)' % days\n"
    ),
}, {
    'name': 'Seniority Bonus',
    'code': 'SENIORITY',
    'sequence': 6,
    'struct_ids': [Command.link(struct.id)],
    'category_ids': [Command.link(env.ref('hr_payroll.ALW').id)],
    'condition_select': 'none',
    'amount_select': 'code',
    'amount_python_compute': (
        "years = relativedelta(payslip.date_to, version.contract_date_start).years\n"
        "result = BASIC * 0.01\n"
        "result_qty = years\n"
        "explanation_info = {'basic': BASIC, 'years': years}\n"
    ),
    'explanation_template': "1% of {basic} x {years} years",
}])
payslip.compute_sheet()
payslip.line_ids.filtered(lambda l: l.code in ('MEAL', 'SENIORITY')).mapped(
    lambda l: (l.code, l.name, l.amount, l.quantity, l.total, l.explanation))
# [('SENIORITY', 'Seniority Bonus', 350.0, 6.0, 2100.0, '1% of 35000.0 x 6 years'),
#  ('MEAL', 'Meal Allowance (22.0 days)', 150.0, 22.0, 3300.0, False)]

And a percentage rule with a domain condition, which gives a line of amount -35000, rate 5 and total -1750 to the employees who are not disabled:

env['hr.salary.rule'].create({
    'name': 'Pension Fund',
    'code': 'PENSION',
    'sequence': 150,
    'struct_ids': [Command.link(struct.id)],
    'category_ids': [Command.link(env.ref('hr_payroll.DED').id)],
    'condition_select': 'domain',
    'condition_domain': "[('employee_id.disabled', '=', False)]",
    'amount_select': 'percentage',
    'amount_percentage_base': "-categories['BASIC']",
    'amount_percentage': 5.0,
    'quantity': '1.0',
})

An error in the code of a rule raises a UserError giving the employee, the payslip, the rule and the original error, e.g. KeyError('LEAVE110') for worked_days['LEAVE110'] on a payslip without such worked days.

Writing robust rule code

• worked_days[code] and inputs[code] raise KeyError when the code is absent: test 'X' in worked_days first, or use inputs.get('X'). On the contrary, categories and result_rules return 0 for any code, so a misspelled code silently gives 0.

• worked_days[code] is a recordset that may contain several lines (several versions in the period, category options): use sum(worked_days[code].mapped('amount')) rather than worked_days[code].amount.

• Several input lines with the same code are aggregated in inputs[code] (summed amount), and the rule is computed once per input line, producing one payslip line each. In that case, the rule code is not defined as a variable for the next rules: use result_rules.

• Every variable assigned by a rule stays in the context for the next rules of the payslip. Do not rely on a variable set by another rule (it may not be computed), and initialize the variables you use: a variable assigned only in some branches keeps the value of a previous rule in the others.

• A rule code is a variable only once the rule is computed: use result_rules['CODE']['total'] to read the total of a rule that may not apply.

• The order is given by round_of_computation, then sequence, not by the order of the records: a rule must come after the rules it reads.

Rules as inputs

A rule can also define an input: a value entered by the user and read by the rule through inputs[code]. Input values come from three sources, all stored as hr.payslip.input lines pointing to the rule (salary_rule_id):

input_usage_employee

The value is set on the employee version, as a payroll property named after the rule code (hr.version.payroll_properties, see Payroll properties). input_name, input_suffix, input_default_value and input_section define the property.

input_usage_payslip (Available on Payslip)

The value is entered on the payslip, or comes from a salary attachment (payslip adjustment) of the employee, see Payslip adjustments.

input_selected_by_default

New payslips get an input line with input_default_value, even if it is 0.

user_instructions explains to the user what to enter. A rule whose condition or amount is property_input must have input_usage_employee or input_usage_payslip (otherwise it could never receive a value), and its code may only contain letters, digits and underscores.

Sections (hr.salary.rule.section) group the employee inputs in the version form: each section is a separator of the properties definition, ordered by sequence. A rule without section is not part of the definition. hr_payroll.default_salary_rule_section (Inputs) is the default section.

Customized rules and resets

Localization data is updated with the law, but users also adapt rules. To combine both, when a user changes a field of the computation (_get_critical_fields(): code, categories, structures, sequence, condition and amount fields) on a rule created by the system, the rule is flagged modified_by_user and its XML ids become noupdate: module updates no longer overwrite it. action_reset_rule() reverts this and reloads the payroll data files of the country. Rules created by the system cannot be deleted by users, only archived.

A reset rewrites only the fields present in the data files. This is why the rules declared in module data must explicitly set the fields relevant to their type (_get_reset_required_explicit_fields()), and set category_ids with a single [(5, 0, 0)] or [(6, 0, [...])] command: otherwise, a warning is logged at install. See Writing a payroll localization.

Reference