feat(employee-payroll-register): add ƏH and MK base deduction columns

Duplicates the 7 deduction columns twice per month: once with the formula
evaluated at base=ƏH amount (LE=0), and once at base=0/LE=MK amount with
the formula(0,0) baseline subtracted. The sum of (ƏH-part + MK-part) for
each row equals the slip's actual deduction — serves as a built-in sanity
check. Baseline subtraction keeps Gəlir vergisi correct across the
threshold (200 AZN) without special-casing it.

Formulas are read from Salary Component at runtime via _safe_eval — no
hardcoded rates, so the report stays correct when tax law changes.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

taxes_az/taxes_az/report/employee_payroll_register/employee_payroll_register.py

@@ -1,3 +1,5 @@
+import datetime as _dt
+import math as _math
 from calendar import monthrange
 from datetime import date
 
@@ -7,6 +9,8 @@ from frappe.utils import flt, getdate
 
 import erpnext
 
+from hrms.payroll.doctype.salary_slip.salary_slip import _safe_eval
+
 salary_slip = frappe.qb.DocType("Salary Slip")
 salary_detail = frappe.qb.DocType("Salary Detail")
 
@@ -28,6 +32,21 @@ DEDUCTION_TYPES = [
 	"Gəlir vergisi",
 ]
 
+EH_COMPONENT = "Əsas əmək haqqı"
+MK_COMPONENT = "Məzuniyyət Kompensasiyası"
+
+# Контекст для безопасного eval формул Salary Component. Зеркалит whitelisted_globals из HRMS.
+FORMULA_GLOBALS = {
+	"int": int,
+	"float": float,
+	"long": int,
+	"round": round,
+	"date": _dt.date,
+	"getdate": getdate,
+	"ceil": _math.ceil,
+	"floor": _math.floor,
+}
+
 TAX_FREE_FIELDS = [
 	("custom_vergi_indicator", "custom_vergi_amount", "Vergi tutulmayan gəlir"),
 	("custom_mdss_indicator", "custom_mdss_amount", "MDSS cəlb olunmayan gəlir"),
@@ -46,6 +65,46 @@ TAX_FREE_FIELDS = [
 MONTHS = (1, 2, 3)
 
 
+def get_deduction_specs(names):
+	specs = {}
+	for name in names:
+		specs[name] = frappe.db.get_value(
+			"Salary Component",
+			name,
+			["formula", "condition", "amount_based_on_formula", "disabled"],
+			as_dict=True,
+		)
+	return specs
+
+
+def eval_deduction(spec, base_val, le_val, ss):
+	"""Запускает формулу Salary Component с заданными base и LE.
+	Источник истины — текущая формула в Salary Component, читается на лету.
+	Возвращает 0 если: компонент отсутствует/disabled/без формулы/condition не сработал/eval упал.
+	"""
+	if not spec or spec.get("disabled") or not spec.get("amount_based_on_formula") or not spec.get("formula"):
+		return 0.0
+
+	context = {
+		"base": flt(base_val),
+		"LE": flt(le_val),
+		"start_date": ss.start_date,
+		"end_date": ss.end_date,
+	}
+	try:
+		condition = spec.get("condition")
+		if condition and condition.strip():
+			if not _safe_eval(condition, FORMULA_GLOBALS, context):
+				return 0.0
+		return flt(_safe_eval(spec.formula, FORMULA_GLOBALS, context))
+	except Exception:
+		frappe.log_error(
+			frappe.get_traceback(),
+			"Employee Payroll Register: deduction formula eval failed",
+		)
+		return 0.0
+
+
 def execute(filters=None):
 	if not filters:
 		filters = {}
@@ -77,6 +136,7 @@ def execute(filters=None):
 	ss_earning_map = get_salary_slip_details(salary_slips, currency, company_currency, "earnings")
 	ss_ded_map = get_salary_slip_details(salary_slips, currency, company_currency, "deductions")
 	doj_map = get_employee_doj_map()
+	ded_specs = get_deduction_specs(DEDUCTION_TYPES)
 
 	employee_rows = {}
 	for ss in salary_slips:
@@ -104,6 +164,21 @@ def execute(filters=None):
 		for d in DEDUCTION_TYPES:
 			row[prefix + frappe.scrub(d)] += flt(ss_ded_map.get(ss.name, {}).get(d, 0))
 
+		# Удержания, рассчитанные отдельно от ƏH и от MK (LE).
+		# Формула удержания в проде = f(base) + g(LE). Чтобы корректно разделить
+		# вклад каждой части — вычитаем baseline = formula(0, 0). Для линейных
+		# формул baseline = 0 (no-op), для Gəlir vergisi baseline = -6 из-за
+		# порога 200 AZN в base-части. Без вычитания MK-колонка для GV давала
+		# бы -3 вместо 3 (см. формулу `(base - 200) * 0.03 + LE * 0.03`).
+		eh_amount = flt(ss_earning_map.get(ss.name, {}).get(EH_COMPONENT, 0))
+		mk_amount = flt(ss_earning_map.get(ss.name, {}).get(MK_COMPONENT, 0))
+		for d in DEDUCTION_TYPES:
+			slug = frappe.scrub(d)
+			spec = ded_specs.get(d)
+			baseline = eval_deduction(spec, 0, 0, ss)
+			row[prefix + "ded_eh_" + slug] += eval_deduction(spec, eh_amount, 0, ss)
+			row[prefix + "ded_mk_" + slug] += eval_deduction(spec, 0, mk_amount, ss) - baseline
+
 		if currency == company_currency:
 			rate = flt(ss.exchange_rate)
 			row[prefix + "gross_pay"] += flt(ss.gross_pay) * rate
@@ -149,7 +224,10 @@ def build_empty_row(ss, doj_map, currency, company_currency):
 		for e in EARNING_TYPES:
 			row[prefix + frappe.scrub(e)] = 0.0
 		for d in DEDUCTION_TYPES:
-			row[prefix + frappe.scrub(d)] = 0.0
+			slug = frappe.scrub(d)
+			row[prefix + slug] = 0.0
+			row[prefix + "ded_eh_" + slug] = 0.0
+			row[prefix + "ded_mk_" + slug] = 0.0
 		for indicator_field, amount_field, _lbl in TAX_FREE_FIELDS:
 			row[prefix + indicator_field] = None
 			row[prefix + amount_field] = 0.0
@@ -287,6 +365,26 @@ def get_columns():
 					"width": 140,
 				}
 			)
+		for deduction in DEDUCTION_TYPES:
+			columns.append(
+				{
+					"label": deduction + " (ƏH)" + suffix,
+					"fieldname": prefix + "ded_eh_" + frappe.scrub(deduction),
+					"fieldtype": "Currency",
+					"options": "currency",
+					"width": 160,
+				}
+			)
+		for deduction in DEDUCTION_TYPES:
+			columns.append(
+				{
+					"label": deduction + " (MK)" + suffix,
+					"fieldname": prefix + "ded_mk_" + frappe.scrub(deduction),
+					"fieldtype": "Currency",
+					"options": "currency",
+					"width": 160,
+				}
+			)
 		columns.extend(
 			[
 				{