feat: Stunden-Auszahlung Feature (/hr/payouts)

- Backend: Model HoursPayout, Schema, Router GET/POST/DELETE
- GET /hr/payouts: HR/Admin sehen alle, Employee/Manager nur eigene
- POST /hr/payouts: reduziert OvertimeBalance.taken_hours sofort
- DELETE /hr/payouts/{id}: storniert und bucht Stunden zurück
- AuditLog-Einträge bei Anlegen und Stornieren
- Migration 0030: hours_payouts Tabelle
- Frontend: /hr/payouts Seite (lila, 💸) mit Filter, Tabelle, Modal
- Modal zeigt verfügbares Überstundenguthaben + Warnung bei Überziehung
- Navigation: Stunden-Auszahlung (HR/COMPANY_ADMIN/SUPER_ADMIN)

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

backend/app/models/__init__.py

@@ -15,6 +15,7 @@ from app.models.smtp_config import SmtpConfig
 from app.models.caldav_config import CaldavCompanyConfig, CaldavUserConfig
 from app.models.kiosk_device import KioskDevice, KioskAuthMethod
 from app.models.special_assignment import SpecialAssignment, AssignmentMode
+from app.models.hours_payout import HoursPayout
 
 __all__ = [
     "Company",
@@ -38,4 +39,5 @@ __all__ = [
     "KioskAuthMethod",
     "SpecialAssignment",
     "AssignmentMode",
+    "HoursPayout",
 ]

backend/app/models/hours_payout.py

@@ -0,0 +1,45 @@
+"""Stunden-Auszahlung: HR/Admin weist Überstunden-Stunden zur Lohn-Auszahlung an."""
+import uuid
+from datetime import datetime
+from decimal import Decimal
+from typing import TYPE_CHECKING
+
+from sqlalchemy import DateTime, ForeignKey, Integer, Numeric, Text, func
+from sqlalchemy.dialects.postgresql import UUID
+from sqlalchemy.orm import Mapped, mapped_column, relationship
+
+from app.core.database import Base
+
+if TYPE_CHECKING:
+    from app.models.user import User
+    from app.models.company import Company
+
+
+class HoursPayout(Base):
+    """Ein Auszahlungsvorgang für Überstunden-Stunden."""
+    __tablename__ = "hours_payouts"
+
+    id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), primary_key=True, default=uuid.uuid4)
+    company_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("companies.id", ondelete="CASCADE"),
+        nullable=False, index=True
+    )
+    user_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("users.id", ondelete="CASCADE"),
+        nullable=False, index=True
+    )
+    hours: Mapped[Decimal] = mapped_column(Numeric(6, 2), nullable=False)  # ausgezahlte Stunden
+    period_year: Mapped[int | None] = mapped_column(Integer)               # Abrechnungsmonat Jahr
+    period_month: Mapped[int | None] = mapped_column(Integer)              # Abrechnungsmonat Monat
+    note: Mapped[str | None] = mapped_column(Text)                         # Notiz für Buchhaltung
+    created_by: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("users.id", ondelete="SET NULL"),
+        nullable=False
+    )
+    created_at: Mapped[datetime] = mapped_column(
+        DateTime(timezone=True), server_default=func.now(), index=True
+    )
+
+    user: Mapped["User"] = relationship("User", foreign_keys=[user_id], lazy="noload")
+    creator: Mapped["User"] = relationship("User", foreign_keys=[created_by], lazy="noload")
+    company: Mapped["Company"] = relationship("Company", lazy="noload")