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Payroll mutation reports

The one thing a loonadministrateur does before flipping a run from draft to approved: compare it to the previous period. Who joined, who left, whose gross/net/premies moved and by how much, and what the total wage-cost delta is. PayrollMutationService produces that comparison deterministically as a pure subtraction over the two runs' already-persisted payslips — it never recomputes payroll.

It reads; it never recomputes​

The service resolves two PayrollRun ids, keys both payslip sets by employee, and classifies each employee:

  • entered — present only in the to run
  • left — present only in the from run
  • changed — present in both, with grossPay/nettoPay/ loonheffing/employer-cost differing
  • unchanged — present in both, all four equal

For shared employees it computes integer-cents deltas (to.component − from.component) per component, and rolls the whole run up into grossDelta, netDelta, loonheffingDelta, employerCostDelta, and totalWageCostDelta = grossDelta + employerCostDelta, plus entered/left/changed/unchanged counts. The service never constructs PayrollCalculator, never reads a tax table, and never writes a PayrollRun/Payslip — so it cannot drift from the engine's own arithmetic.

Prior-run auto-resolution​

Given only a toRunId, the service auto-resolves from as the run of the same administration whose period is the closest one strictly before it. A first run for an administration (no prior period) is a valid input, not an error: every employee is classified entered with before = 0. Comparing two runs from different administrations is refused — the pairing is meaningless.

Persisting a report​

A PayrollMutationReport is idempotently keyed (fromRunId, toRunId) — regenerating the same pair upserts the existing report in place, never creating a duplicate.

Running it​

occ hrmq:payroll:mutations --from <runId> --to <runId>
occ hrmq:payroll:mutations --to <runId> --persist

--to alone auto-resolves the prior period. --persist saves the report. In the UI, PayrollRunDetail carries a "Mutatieoverzicht" action that generates and persists the report and routes to its detail page, where the run-level deltas render as stat KPIs alongside the per-employee mutation table.

Because payroll mutation figures are sensitive, generating a report is admin/HR only — a non-admin caller is refused before any run is resolved.