# Phase 5.9 — HCM & Payroll Accounting

| Field | Value |
| --- | --- |
| Status | Complete |
| Version | 0.5.9.0 |

## Delivered

- Employee, Department, Position, EmploymentContract
- PayrollPeriod, Payroll, PayrollItem, SalaryComponent
- Benefit, Allowance, Deduction, EmployeeLoan, EmployeeAdvance
- PayrollAccountingProfile, PayrollHistory, PayrollSettlement
- **PayrollEngine** — salary calculation
- **PayrollAccountingService** — payroll posting via Posting Engine
- API: `/api/v1/payroll`
- Permissions: `hr.*`, `payroll.*`
- Events: `payroll.calculated`, `payroll.posted`, `payroll_accounting.completed`

## Related

- [Phase 5.8](phase-5.8-fixed-assets-management.md) · [Phase 5.10](phase-5.10-financial-reporting-business-intelligence.md)
