Payroll in Odoo 19:
Salary Rules, Structures & Automated Payslip Generation

<!-- Overtime: 1.5x hourly rate for hours over 160/month -->
<record id="rule_overtime" model="hr.salary.rule">
  <field name="name">Overtime Premium (1.5x)</field>
  <field name="code">OT</field>
  <field name="sequence">25</field>
  <field name="category_id" ref="hr_payroll.ALW"/>
  <field name="struct_id" ref="structure_fulltime"/>
  <field name="condition_select">python</field>
  <field name="condition_python">
result = worked_days.get('WORK100') and worked_days['WORK100'].number_of_hours > 160
  </field>
  <field name="amount_select">code</field>
  <field name="amount_python_compute">
hourly_rate = contract.wage / 160
overtime_hours = worked_days['WORK100'].number_of_hours - 160
result = overtime_hours * hourly_rate * 0.5
  </field>
</record>

<odoo>
  <data>
    <!-- Standard working hours -->
    <record id="work_entry_regular" model="hr.work.entry.type">
      <field name="name">Regular Hours</field>
      <field name="code">WORK100</field>
      <field name="is_leave">False</field>
      <field name="round_days">NO</field>
    </record>

    <!-- Paid time off -->
    <record id="work_entry_pto" model="hr.work.entry.type">
      <field name="name">Paid Time Off</field>
      <field name="code">LEAVE110</field>
      <field name="is_leave">True</field>
      <field name="round_days">HALF</field>
    </record>

    <!-- Sick leave -->
    <record id="work_entry_sick" model="hr.work.entry.type">
      <field name="name">Sick Leave</field>
      <field name="code">LEAVE120</field>
      <field name="is_leave">True</field>
      <field name="round_days">HALF</field>
    </record>

    <!-- Unpaid leave — deduction applies -->
    <record id="work_entry_unpaid" model="hr.work.entry.type">
      <field name="name">Unpaid Leave</field>
      <field name="code">LEAVE210</field>
      <field name="is_leave">True</field>
      <field name="round_days">HALF</field>
    </record>
  </data>
</odoo>

# Generate work entries for all active contracts in March 2026
from datetime import date

contracts = env['hr.contract'].search([
    ('state', '=', 'open'),
    ('date_start', '<=', date(2026, 3, 31)),
    '|',
    ('date_end', '=', False),
    ('date_end', '>=', date(2026, 3, 1)),
])

# This triggers the work entry generation engine
contracts.generate_work_entries(
    date_start=date(2026, 3, 1),
    date_end=date(2026, 3, 31),
)

# Check for conflicts
conflicts = env['hr.work.entry'].search([
    ('state', '=', 'conflict'),
    ('date_start', '>=', date(2026, 3, 1)),
    ('date_stop', '<=', date(2026, 3, 31)),
])
if conflicts:
    raise UserError(
        f"{{len(conflicts)}} work entry conflicts found. "
        "Resolve them before generating payslips."
    )

<!-- Map each salary rule to debit/credit accounts -->
<record id="rule_basic" model="hr.salary.rule">
  <field name="account_debit"
         search="[('code','=','6100')]"
         model="account.account"/>
</record>

<record id="rule_fed_tax" model="hr.salary.rule">
  <field name="account_credit"
         search="[('code','=','2310')]"
         model="account.account"/>
</record>

<record id="rule_ss" model="hr.salary.rule">
  <field name="account_credit"
         search="[('code','=','2320')]"
         model="account.account"/>
</record>

<record id="rule_medicare" model="hr.salary.rule">
  <field name="account_credit"
         search="[('code','=','2330')]"
         model="account.account"/>
</record>

<record id="rule_net" model="hr.salary.rule">
  <field name="account_credit"
         search="[('code','=','2100')]"
         model="account.account"/>
</record>

<!-- Payroll Journal -->
<record id="payroll_journal" model="account.journal">
  <field name="name">Payroll Journal</field>
  <field name="code">PAY</field>
  <field name="type">general</field>
</record>

# Validate that all payroll journal entries balance
moves = env['account.move'].search([
    ('journal_id.code', '=', 'PAY'),
    ('date', '>=', '2026-03-01'),
    ('date', '<=', '2026-03-31'),
])

for move in moves:
    total_debit = sum(move.line_ids.mapped('debit'))
    total_credit = sum(move.line_ids.mapped('credit'))
    if abs(total_debit - total_credit) > 0.01:
        raise ValidationError(
            f"Journal entry {{move.name}} is unbalanced: "
            f"Debit={{total_debit}}, Credit={{total_credit}}"
        )

_logger.info(
    "All %d payroll journal entries balanced for March 2026.",
    len(moves),
)

from odoo import models, fields, api


class PayrollCompanyParam(models.Model):
    _name = 'hr.payroll.company.param'
    _description = 'Company-Specific Payroll Parameters'

    company_id = fields.Many2one(
        'res.company', required=True, default=lambda self: self.env.company,
    )
    param_key = fields.Char(required=True, index=True)
    param_value = fields.Float(required=True)

    _sql_constraints = [
        ('unique_param_per_company',
         'UNIQUE(company_id, param_key)',
         'Each parameter must be unique per company.'),
    ]

    @api.model
    def get_param(self, key, default=0.0):
        """Fetch a payroll parameter for the current company."""
        param = self.search([
            ('company_id', '=', self.env.company.id),
            ('param_key', '=', key),
        ], limit=1)
        return param.param_value if param else default

<!-- Social Security rule using company-specific rate -->
<record id="rule_ss_multi" model="hr.salary.rule">
  <field name="name">Social Security (Multi-Company)</field>
  <field name="code">SS</field>
  <field name="sequence">65</field>
  <field name="category_id" ref="hr_payroll.DED"/>
  <field name="amount_select">code</field>
  <field name="amount_python_compute">
# Rate and cap vary per legal entity
Param = env['hr.payroll.company.param']
ss_rate = Param.get_param('ss_rate', 0.062)
ss_cap = Param.get_param('ss_annual_cap', 168600)

annual_gross = categories['GROSS'] * 12
capped = min(annual_gross, ss_cap)
result = -round((capped * ss_rate) / 12, 2)
  </field>
</record>