Refactor: Remove unused imports and clean up code across multiple pages

- Removed unused Link imports and associated code for navigation in various pages.
- Simplified TableHeader components by removing unnecessary class names.
- Updated alert dialog styles for better consistency with the design system.
- Cleaned up imports in several components to streamline the codebase.

.gitignore

@@ -29,3 +29,10 @@ yarn-error.log*
 .DS_Store
 Thumbs.db
 .idea/
+
+# ── Migrations ─────────────────────────────────────────────────────────
+# New EF Core migrations are not committed. Note the 4 migrations already in
+# Backend/ERPCore/Infra/Persistence/Migrations/ stay tracked — .gitignore does
+# not apply to tracked files — so edits to those still get committed as normal.
+# Untracking them too takes `git rm --cached`.
+**/Migrations/

Backend/ERPCore/Controllers/AuthController.cs

@@ -1,4 +1,5 @@
 using ERPCore.Dtos.Auth;
+using ERPCore.Dtos.Rbac;
 using ERPCore.Infra.Auth;
 using ERPCore.Services.Interfaces;
 using ERPCore.System.Errors;
@@ -25,12 +26,27 @@ public sealed class AuthController : ControllerBase
     private readonly IAuthUserService _users;
     private readonly IAuthRecoveryService _recovery;
     private readonly IAuthAltService _alt;
+    private readonly IRoleService _roles;
 
-    public AuthController(IAuthUserService users, IAuthRecoveryService recovery, IAuthAltService alt)
+    public AuthController(IAuthUserService users, IAuthRecoveryService recovery, IAuthAltService alt, IRoleService roles)
     {
         _users = users;
         _recovery = recovery;
         _alt = alt;
+        _roles = roles;
+    }
+
+    /// <summary>
+    /// Authoritative current-session info for the frontend: role + the sidebar nav
+    /// codes it may see (docs/10 C.9 shadow-Role sync). Replaces the frontend's
+    /// previous reliance on a stale, untrusted `roleId` cached in localStorage.
+    /// </summary>
+    [HttpGet("me")]
+    [ProducesResponseType(typeof(MeResponseDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<MeResponseDto>> Me(CancellationToken ct)
+    {
+        var roleCode = User.FindFirst(AuthHexClaims.RoleCode)?.Value;
+        return Ok(await _roles.GetMeAsync(roleCode, ct));
     }
 
     // ---- Session-issuing (UserManager) ------------------------------------
@@ -125,16 +141,45 @@ public sealed class AuthController : ControllerBase
     public async Task<ActionResult<VerifyPasswordResponse>> VerifyPassword([FromBody] VerifyPasswordRequest request, CancellationToken ct)
         => Ok(await _users.VerifyPasswordAsync(request, RequireBearerToken(), ct));
 
+    /// <summary>
+    /// Ends the session: revokes it upstream where possible, and always clears our cookies.
+    /// <para>
+    /// <c>userId</c> is optional because callers usually cannot supply it — AuthHex returns
+    /// <c>user.userId: null</c> in its own login/register response, so a browser has no id
+    /// to send. It is resolved from the session token's <c>UserId</c> claim instead.
+    /// </para>
+    /// <para>
+    /// The cookies are cleared even if the upstream revoke fails or no user can be
+    /// resolved: a logout that leaves the caller holding a live session cookie is worse
+    /// than one that leaves a stale session server-side (which lapses on its own).
+    /// </para>
+    /// </summary>
     [HttpPost("logout")]
     [AllowAnonymous]
     [ProducesResponseType(StatusCodes.Status204NoContent)]
-    public async Task<IActionResult> Logout([FromBody] LogoutRequest request, CancellationToken ct)
+    public async Task<IActionResult> Logout([FromBody] LogoutRequest? request, CancellationToken ct)
     {
-        await _users.LogoutUserAsync(request, ct);
+        var userId = request?.UserId ?? ResolveTokenUserId();
+        if (userId is not null)
+        {
+            try
+            {
+                await _users.LogoutUserAsync(new LogoutRequest { UserId = userId.Value }, ct);
+            }
+            catch (DomainException)
+            {
+                // Upstream unreachable or already-revoked — fall through and clear anyway.
+            }
+        }
+
         AuthCookieWriter.ClearSession(Response);
         return NoContent();
     }
 
+    /// <summary>AuthHex's identity claim, present when the request carried a valid session.</summary>
+    private Guid? ResolveTokenUserId()
+        => Guid.TryParse(User.FindFirst(AuthHexClaims.UserId)?.Value, out var id) ? id : null;
+
     [HttpPut("me")]
     [ValidateCsrf]
     [ProducesResponseType(typeof(UserSummaryDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/BrandsController.cs

@@ -0,0 +1,67 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Brands;
+using ERPCore.Dtos.Common;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Brand master endpoints (docs/11-BACKEND-PHASE1.md §2.6).</summary>
+[Route("api/v1/brands")]
+public sealed class BrandsController : ApiControllerBase
+{
+    private readonly IBrandService _brands;
+
+    public BrandsController(IBrandService brands) => _brands = brands;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BrandDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BrandDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _brands.ListAsync(query, status, ct));
+
+    [HttpGet("{brandId:int}")]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BrandDto>> GetById(int brandId, CancellationToken ct)
+    {
+        var result = await _brands.GetAsync(brandId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BrandDto>> Create([FromBody] CreateBrandRequest request, CancellationToken ct)
+    {
+        var result = await _brands.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/brands/{result.Value.BrandId}", result.Value);
+    }
+
+    [HttpPut("{brandId:int}")]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<BrandDto>> Update(int brandId, [FromBody] UpdateBrandRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _brands.UpdateAsync(brandId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{brandId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int brandId, [FromBody] UpdateBrandStatusRequest request, CancellationToken ct)
+    {
+        await _brands.SetStatusAsync(brandId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/CategoriesController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Domain.Enums;
 using ERPCore.Dtos.Categories;
 using ERPCore.Dtos.Common;
 using ERPCore.Services.Interfaces;
@@ -5,7 +6,11 @@ using Microsoft.AspNetCore.Mvc;
 
 namespace ERPCore.Controllers;
 
-/// <summary>Category endpoints (docs/11-BACKEND-PHASE1.md §2.3).</summary>
+/// <summary>
+/// Category endpoints (docs/11-BACKEND-PHASE1.md §2.3), including the subcategories
+/// nested beneath each category. The hierarchy is exactly two levels deep — the old
+/// <c>?tree=true</c> parameter is gone along with the self-nesting model.
+/// </summary>
 [Route("api/v1/categories")]
 public sealed class CategoriesController : ApiControllerBase
 {
@@ -13,19 +18,79 @@ public sealed class CategoriesController : ApiControllerBase
 
     public CategoriesController(ICategoryService categories) => _categories = categories;
 
-    /// <summary>Flat paged list, or a nested tree when <c>tree=true</c>.</summary>
     [HttpGet]
     [ProducesResponseType(typeof(PagedResponse<CategoryDto>), StatusCodes.Status200OK)]
-    [ProducesResponseType(typeof(IReadOnlyList<CategoryTreeDto>), StatusCodes.Status200OK)]
-    public async Task<IActionResult> List([FromQuery] PageQuery query, [FromQuery] bool tree, CancellationToken ct)
-        => tree ? Ok(await _categories.GetTreeAsync(ct)) : Ok(await _categories.ListAsync(query, ct));
+    public async Task<ActionResult<PagedResponse<CategoryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _categories.ListAsync(query, status, ct));
+
+    [HttpGet("{categoryId:int}")]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CategoryDto>> GetById(int categoryId, CancellationToken ct)
+    {
+        var result = await _categories.GetAsync(categoryId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
 
     [HttpPost]
     [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status201Created)]
-    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
     public async Task<ActionResult<CategoryDto>> Create([FromBody] CreateCategoryRequest request, CancellationToken ct)
     {
-        var dto = await _categories.CreateAsync(request, ct);
-        return Created($"/api/v1/categories/{dto.CategoryId}", dto);
+        var result = await _categories.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/categories/{result.Value.CategoryId}", result.Value);
+    }
+
+    [HttpPut("{categoryId:int}")]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<CategoryDto>> Update(
+        int categoryId, [FromBody] UpdateCategoryRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _categories.UpdateAsync(categoryId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{categoryId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int categoryId, [FromBody] UpdateCategoryStatusRequest request, CancellationToken ct)
+    {
+        await _categories.SetStatusAsync(categoryId, request.Status, ct);
+        return NoContent();
+    }
+
+    // Subcategories — nested under their parent category (docs/11 §2.3).
+    // Updates live on SubCategoriesController at /api/v1/subcategories/{id}.
+
+    [HttpGet("{categoryId:int}/subcategories")]
+    [ProducesResponseType(typeof(PagedResponse<SubCategoryDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PagedResponse<SubCategoryDto>>> ListSubCategories(
+        int categoryId, [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _categories.ListSubCategoriesAsync(categoryId, query, status, ct));
+
+    [HttpPost("{categoryId:int}/subcategories")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<SubCategoryDto>> CreateSubCategory(
+        int categoryId, [FromBody] CreateSubCategoryRequest request, CancellationToken ct)
+    {
+        var result = await _categories.CreateSubCategoryAsync(categoryId, request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/subcategories/{result.Value.SubCategoryId}", result.Value);
     }
 }

Backend/ERPCore/Controllers/DashboardController.cs

@@ -0,0 +1,20 @@
+using ERPCore.Dtos.Dashboard;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Dashboard overview stats — cross-domain counts, not a stored entity.</summary>
+[Route("api/v1/dashboard")]
+public sealed class DashboardController : ApiControllerBase
+{
+    private readonly IDashboardService _dashboard;
+
+    public DashboardController(IDashboardService dashboard) => _dashboard = dashboard;
+
+    /// <summary>Aggregate counts for stock, GRN, and procurement.</summary>
+    [HttpGet("stats")]
+    [ProducesResponseType(typeof(DashboardStatsDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<DashboardStatsDto>> GetStats(CancellationToken ct)
+        => Ok(await _dashboard.GetStatsAsync(ct));
+}

Backend/ERPCore/Controllers/GrnsController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Grn;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,14 @@ public sealed class GrnsController : ApiControllerBase
 
     public GrnsController(IGrnService grns) => _grns = grns;
 
+    /// <summary>List GRNs, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<GrnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<GrnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] GrnStatus? status, [FromQuery] int? poId,
+        [FromQuery] int? vendorId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _grns.ListAsync(query, status, poId, vendorId, warehouseId, ct));
+
     [HttpGet("{grnId:int}")]
     [ProducesResponseType(typeof(GrnDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/Hrm/AttendanceBatchesController.cs

@@ -0,0 +1,99 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Attendance upload batch endpoints (docs/13-BACKEND-HRM-API.md §4).</summary>
+[Route("api/v1/attendance-batches")]
+public sealed class AttendanceBatchesController : ApiControllerBase
+{
+    private readonly IAttendanceUploadService _attendance;
+    private readonly ICurrentUser _currentUser;
+
+    public AttendanceBatchesController(IAttendanceUploadService attendance, ICurrentUser currentUser)
+    {
+        _attendance = attendance;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet("template.xlsx")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    public IActionResult DownloadTemplate([FromQuery] string? format)
+    {
+        var (content, contentType, fileName) = _attendance.GenerateTemplate(string.Equals(format, "csv", StringComparison.OrdinalIgnoreCase));
+        return File(content, contentType, fileName);
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AttendanceUploadBatchDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AttendanceUploadBatchDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] AttendanceBatchStatus? status,
+        [FromQuery] int? periodYear, [FromQuery] int? periodMonth, CancellationToken ct)
+        => Ok(await _attendance.ListBatchesAsync(query, status, periodYear, periodMonth, ct));
+
+    [HttpGet("{batchId:int}")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> GetById(int batchId, CancellationToken ct)
+    {
+        var result = await _attendance.GetBatchAsync(batchId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [RequestSizeLimit(20 * 1024 * 1024)]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Upload(
+        [FromForm] UploadAttendanceBatchMetadata metadata, IFormFile file, CancellationToken ct)
+    {
+        await using var stream = file.OpenReadStream();
+        var result = await _attendance.UploadAsync(stream, file.FileName, metadata.PeriodStart, metadata.PeriodEnd, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/attendance-batches/{result.AttendanceUploadBatchId}", result);
+    }
+
+    [HttpGet("{batchId:int}/records")]
+    [ProducesResponseType(typeof(List<AttendanceRecordDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<AttendanceRecordDto>>> ListRecords(
+        int batchId, [FromQuery] RowValidationStatus? status, CancellationToken ct)
+        => Ok(await _attendance.ListRecordsAsync(batchId, status, ct));
+
+    [HttpPut("{batchId:int}/records/{recordId:int}")]
+    [ProducesResponseType(typeof(AttendanceRecordDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceRecordDto>> UpdateRecord(
+        int batchId, int recordId, [FromBody] UpdateAttendanceRecordRequest request, CancellationToken ct)
+        => Ok(await _attendance.UpdateRecordAsync(batchId, recordId, request, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{batchId:int}/resolve-duplicate")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> ResolveDuplicate(int batchId, [FromBody] ResolveDuplicateRequest request, CancellationToken ct)
+    {
+        await _attendance.ResolveDuplicateAsync(batchId, request, ct);
+        return NoContent();
+    }
+
+    [HttpPost("{batchId:int}/validate")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Validate(int batchId, CancellationToken ct)
+        => Ok(await _attendance.ValidateAsync(batchId, ct));
+
+    [HttpPost("{batchId:int}/confirm")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Confirm(int batchId, CancellationToken ct)
+        => Ok(await _attendance.ConfirmAsync(batchId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{batchId:int}/unlock")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Unlock(int batchId, [FromBody] UnlockAttendanceBatchRequest request, CancellationToken ct)
+        => Ok(await _attendance.UnlockAsync(batchId, request.Reason, _currentUser.AuditUserId, ct));
+}

Backend/ERPCore/Controllers/Hrm/BranchesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Branch master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/branches")]
+public sealed class BranchesController : ApiControllerBase
+{
+    private readonly IBranchService _branches;
+
+    public BranchesController(IBranchService branches) => _branches = branches;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BranchDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BranchDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _branches.ListAsync(query, status, ct));
+
+    [HttpGet("{branchId:int}")]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BranchDto>> GetById(int branchId, CancellationToken ct)
+    {
+        var result = await _branches.GetAsync(branchId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BranchDto>> Create([FromBody] CreateBranchRequest request, CancellationToken ct)
+    {
+        var result = await _branches.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/branches/{result.Value.BranchId}", result.Value);
+    }
+
+    [HttpPut("{branchId:int}")]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<BranchDto>> Update(int branchId, [FromBody] UpdateBranchRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _branches.UpdateAsync(branchId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{branchId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int branchId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _branches.SetStatusAsync(branchId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/DepartmentsController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Department master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/departments")]
+public sealed class DepartmentsController : ApiControllerBase
+{
+    private readonly IDepartmentService _departments;
+
+    public DepartmentsController(IDepartmentService departments) => _departments = departments;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<DepartmentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<DepartmentDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _departments.ListAsync(query, status, ct));
+
+    [HttpGet("{departmentId:int}")]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<DepartmentDto>> GetById(int departmentId, CancellationToken ct)
+    {
+        var result = await _departments.GetAsync(departmentId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DepartmentDto>> Create([FromBody] CreateDepartmentRequest request, CancellationToken ct)
+    {
+        var result = await _departments.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/departments/{result.Value.DepartmentId}", result.Value);
+    }
+
+    [HttpPut("{departmentId:int}")]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<DepartmentDto>> Update(int departmentId, [FromBody] UpdateDepartmentRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _departments.UpdateAsync(departmentId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{departmentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int departmentId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _departments.SetStatusAsync(departmentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/DesignationsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Designation (job title) master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/designations")]
+public sealed class DesignationsController : ApiControllerBase
+{
+    private readonly IDesignationService _designations;
+
+    public DesignationsController(IDesignationService designations) => _designations = designations;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<DesignationDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<DesignationDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _designations.ListAsync(query, status, ct));
+
+    [HttpGet("{designationId:int}")]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<DesignationDto>> GetById(int designationId, CancellationToken ct)
+    {
+        var result = await _designations.GetAsync(designationId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DesignationDto>> Create([FromBody] CreateDesignationRequest request, CancellationToken ct)
+    {
+        var result = await _designations.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/designations/{result.Value.DesignationId}", result.Value);
+    }
+
+    [HttpPut("{designationId:int}")]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<DesignationDto>> Update(int designationId, [FromBody] UpdateDesignationRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _designations.UpdateAsync(designationId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{designationId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int designationId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _designations.SetStatusAsync(designationId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/EmployeesController.cs

@@ -0,0 +1,217 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>
+/// Employee (staff) endpoints, incl. the Employee&lt;-&gt;User cross-link and staff
+/// document sub-resources (docs/13-BACKEND-HRM-API.md §3).
+/// </summary>
+[Route("api/v1/employees")]
+public sealed class EmployeesController : ApiControllerBase
+{
+    private readonly IEmployeeService _employees;
+    private readonly IEmployeeUserLinkService _links;
+    private readonly IEmployeeDocumentService _documents;
+    private readonly ILeaveBalanceService _leaveBalances;
+    private readonly IEmployeeSalaryStructureService _salaryStructures;
+    private readonly IEmployeeLoanService _loans;
+    private readonly ICurrentUser _currentUser;
+
+    public EmployeesController(
+        IEmployeeService employees, IEmployeeUserLinkService links, IEmployeeDocumentService documents,
+        ILeaveBalanceService leaveBalances, IEmployeeSalaryStructureService salaryStructures,
+        IEmployeeLoanService loans, ICurrentUser currentUser)
+    {
+        _employees = employees;
+        _links = links;
+        _documents = documents;
+        _leaveBalances = leaveBalances;
+        _salaryStructures = salaryStructures;
+        _loans = loans;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<EmployeeListItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<EmployeeListItemDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EmployeeStatus? status,
+        [FromQuery] int? departmentId, [FromQuery] int? designationId, [FromQuery] int? branchId, CancellationToken ct)
+        => Ok(await _employees.ListAsync(query, status, departmentId, designationId, branchId, ct));
+
+    /// <summary>Advisory reverse-direction lookup: does a System User already exist with this email? (docs/12-BACKEND-HRM.md A.5)</summary>
+    [HttpGet("email-lookup")]
+    [ProducesResponseType(typeof(UserMatchResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<UserMatchResponse>> EmailLookup([FromQuery] string email, CancellationToken ct)
+        => Ok(new UserMatchResponse(await _links.FindUserCandidateByEmailAsync(email, ct)));
+
+    [HttpGet("{employeeId:int}")]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeDetailDto>> GetById(int employeeId, CancellationToken ct)
+    {
+        var result = await _employees.GetAsync(employeeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmployeeDetailDto>> Create([FromBody] CreateEmployeeRequest request, CancellationToken ct)
+    {
+        var result = await _employees.CreateAsync(request, _currentUser.AuditUserId, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/employees/{result.Value.EmployeeId}", result.Value);
+    }
+
+    [HttpPut("{employeeId:int}")]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<EmployeeDetailDto>> Update(int employeeId, [FromBody] UpdateEmployeeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _employees.UpdateAsync(employeeId, request, expected, _currentUser.AuditUserId, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Never a hard delete — Employee is retained forever (docs/12-BACKEND-HRM.md C.2).</summary>
+    [HttpPatch("{employeeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int employeeId, [FromBody] UpdateEmployeeStatusRequest request, CancellationToken ct)
+    {
+        await _employees.SetStatusAsync(employeeId, request.Status, ct);
+        return NoContent();
+    }
+
+    [HttpPost("{employeeId:int}/link-user")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> LinkUser(int employeeId, [FromBody] LinkUserRequest request, CancellationToken ct)
+    {
+        await _links.LinkAsync(employeeId, request.UserId, ct);
+        return NoContent();
+    }
+
+    [HttpDelete("{employeeId:int}/link-user")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> UnlinkUser(int employeeId, CancellationToken ct)
+    {
+        await _links.UnlinkAsync(employeeId, ct);
+        return NoContent();
+    }
+
+    [HttpGet("{employeeId:int}/bank-details")]
+    [ProducesResponseType(typeof(List<EmployeeBankDetailDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeBankDetailDto>>> ListBankDetails(int employeeId, CancellationToken ct)
+        => Ok(await _employees.ListBankDetailsAsync(employeeId, ct));
+
+    [HttpPut("{employeeId:int}/bank-details")]
+    [ProducesResponseType(typeof(List<EmployeeBankDetailDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<List<EmployeeBankDetailDto>>> ReplaceBankDetails(
+        int employeeId, [FromBody] ReplaceEmployeeBankDetailsRequest request, CancellationToken ct)
+        => Ok(await _employees.ReplaceBankDetailsAsync(employeeId, request, ct));
+
+    [HttpGet("{employeeId:int}/leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LeaveBalanceDto>>> ListLeaveBalances(int employeeId, [FromQuery] int? year, CancellationToken ct)
+        => Ok(await _leaveBalances.ListAsync(employeeId, year, ct));
+
+    [HttpPut("{employeeId:int}/leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<List<LeaveBalanceDto>>> UpdateLeaveBalances(
+        int employeeId, [FromBody] UpdateLeaveBalancesRequest request, CancellationToken ct)
+        => Ok(await _leaveBalances.ApplyAdjustmentsAsync(employeeId, request, ct));
+
+    [HttpGet("{employeeId:int}/salary-structure")]
+    [ProducesResponseType(typeof(List<EmployeeSalaryStructureDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeSalaryStructureDto>>> GetSalaryStructureHistory(int employeeId, CancellationToken ct)
+        => Ok(await _salaryStructures.ListHistoryAsync(employeeId, ct));
+
+    [HttpPost("{employeeId:int}/salary-structure")]
+    [ProducesResponseType(typeof(EmployeeSalaryStructureDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmployeeSalaryStructureDto>> CreateSalaryStructure(
+        int employeeId, [FromBody] CreateSalaryStructureRequest request, CancellationToken ct)
+    {
+        var result = await _salaryStructures.CreateAsync(employeeId, request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/salary-structure", result);
+    }
+
+    [HttpGet("{employeeId:int}/loans")]
+    [ProducesResponseType(typeof(List<EmployeeLoanDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeLoanDto>>> ListLoans(int employeeId, CancellationToken ct)
+        => Ok(await _loans.ListAsync(employeeId, ct));
+
+    [HttpGet("{employeeId:int}/loans/{loanId:int}")]
+    [ProducesResponseType(typeof(EmployeeLoanDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeLoanDto>> GetLoan(int employeeId, int loanId, CancellationToken ct)
+    {
+        var result = await _loans.GetAsync(employeeId, loanId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost("{employeeId:int}/loans")]
+    [ProducesResponseType(typeof(EmployeeLoanDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeLoanDto>> CreateLoan(int employeeId, [FromBody] CreateEmployeeLoanRequest request, CancellationToken ct)
+    {
+        var result = await _loans.CreateAsync(employeeId, request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/loans/{result.EmployeeLoanId}", result);
+    }
+
+    [HttpGet("{employeeId:int}/documents")]
+    [ProducesResponseType(typeof(List<EmployeeDocumentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeDocumentDto>>> ListDocuments(int employeeId, CancellationToken ct)
+        => Ok(await _documents.ListAsync(employeeId, ct));
+
+    [HttpPost("{employeeId:int}/documents")]
+    [RequestSizeLimit(20 * 1024 * 1024)]
+    [ProducesResponseType(typeof(EmployeeDocumentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status413PayloadTooLarge)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<EmployeeDocumentDto>> UploadDocument(
+        int employeeId, [FromForm] UploadEmployeeDocumentRequest request, IFormFile file, CancellationToken ct)
+    {
+        await using var stream = file.OpenReadStream();
+        var result = await _documents.UploadAsync(
+            employeeId, request, stream, file.FileName, file.ContentType, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/documents/{result.EmployeeDocumentId}", result);
+    }
+
+    [HttpGet("{employeeId:int}/documents/{documentId:int}/download")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DownloadDocument(int employeeId, int documentId, CancellationToken ct)
+    {
+        var (content, fileName, contentType) = await _documents.DownloadAsync(employeeId, documentId, ct);
+        return File(content, contentType, fileName);
+    }
+
+    [HttpPatch("{employeeId:int}/documents/{documentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetDocumentStatus(
+        int employeeId, int documentId, [FromBody] UpdateEmployeeDocumentStatusRequest request, CancellationToken ct)
+    {
+        await _documents.SetStatusAsync(employeeId, documentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/EmploymentTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>EmploymentType master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/employment-types")]
+public sealed class EmploymentTypesController : ApiControllerBase
+{
+    private readonly IEmploymentTypeService _employmentTypes;
+
+    public EmploymentTypesController(IEmploymentTypeService employmentTypes) => _employmentTypes = employmentTypes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<EmploymentTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<EmploymentTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _employmentTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{employmentTypeId:int}")]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmploymentTypeDto>> GetById(int employmentTypeId, CancellationToken ct)
+    {
+        var result = await _employmentTypes.GetAsync(employmentTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmploymentTypeDto>> Create([FromBody] CreateEmploymentTypeRequest request, CancellationToken ct)
+    {
+        var result = await _employmentTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/employment-types/{result.Value.EmploymentTypeId}", result.Value);
+    }
+
+    [HttpPut("{employmentTypeId:int}")]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<EmploymentTypeDto>> Update(int employmentTypeId, [FromBody] UpdateEmploymentTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _employmentTypes.UpdateAsync(employmentTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{employmentTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int employmentTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _employmentTypes.SetStatusAsync(employmentTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/HrDocumentTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Staff document-type catalog ("DocType") endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/hr-document-types")]
+public sealed class HrDocumentTypesController : ApiControllerBase
+{
+    private readonly IHrDocumentTypeService _types;
+
+    public HrDocumentTypesController(IHrDocumentTypeService types) => _types = types;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<HrDocumentTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<HrDocumentTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _types.ListAsync(query, status, ct));
+
+    [HttpGet("{hrDocumentTypeId:int}")]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<HrDocumentTypeDto>> GetById(int hrDocumentTypeId, CancellationToken ct)
+    {
+        var result = await _types.GetAsync(hrDocumentTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<HrDocumentTypeDto>> Create([FromBody] CreateHrDocumentTypeRequest request, CancellationToken ct)
+    {
+        var result = await _types.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/hr-document-types/{result.Value.HrDocumentTypeId}", result.Value);
+    }
+
+    [HttpPut("{hrDocumentTypeId:int}")]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<HrDocumentTypeDto>> Update(int hrDocumentTypeId, [FromBody] UpdateHrDocumentTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _types.UpdateAsync(hrDocumentTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{hrDocumentTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int hrDocumentTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _types.SetStatusAsync(hrDocumentTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/HrReportsController.cs

@@ -0,0 +1,52 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Read-only HRM reports (FR-HR-RPT, docs/13-BACKEND-HRM-API.md §6). No new entities — aggregation over existing tables.</summary>
+[Route("api/v1/reports/hrm")]
+public sealed class HrReportsController : ApiControllerBase
+{
+    private readonly IHrReportService _reports;
+
+    public HrReportsController(IHrReportService reports) => _reports = reports;
+
+    [HttpGet("attendance-summary")]
+    [ProducesResponseType(typeof(List<AttendanceSummaryRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<AttendanceSummaryRowDto>>> AttendanceSummary(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, [FromQuery] int? departmentId, CancellationToken ct)
+        => Ok(await _reports.AttendanceSummaryAsync(periodYear, periodMonth, departmentId, ct));
+
+    [HttpGet("overtime")]
+    [ProducesResponseType(typeof(List<OvertimeReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<OvertimeReportRowDto>>> Overtime(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, CancellationToken ct)
+        => Ok(await _reports.OvertimeReportAsync(periodYear, periodMonth, ct));
+
+    [HttpGet("late-arrivals")]
+    [ProducesResponseType(typeof(List<LateArrivalReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LateArrivalReportRowDto>>> LateArrivals(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, CancellationToken ct)
+        => Ok(await _reports.LateArrivalReportAsync(periodYear, periodMonth, ct));
+
+    [HttpGet("payroll-register")]
+    [ProducesResponseType(typeof(List<PayrollRegisterRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollRegisterRowDto>>> PayrollRegister([FromQuery] int payrollRunId, CancellationToken ct)
+        => Ok(await _reports.PayrollRegisterAsync(payrollRunId, ct));
+
+    [HttpGet("salary-history")]
+    [ProducesResponseType(typeof(List<SalaryHistoryRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<SalaryHistoryRowDto>>> SalaryHistory([FromQuery] int employeeId, CancellationToken ct)
+        => Ok(await _reports.SalaryHistoryAsync(employeeId, ct));
+
+    [HttpGet("leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LeaveBalanceReportRowDto>>> LeaveBalances([FromQuery] int year, CancellationToken ct)
+        => Ok(await _reports.LeaveBalanceReportAsync(year, ct));
+
+    [HttpGet("document-expiry")]
+    [ProducesResponseType(typeof(List<DocumentExpiryReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<DocumentExpiryReportRowDto>>> DocumentExpiry([FromQuery] int withinDays, CancellationToken ct)
+        => Ok(await _reports.DocumentExpiryReportAsync(withinDays, ct));
+}

Backend/ERPCore/Controllers/Hrm/LeaveRequestsController.cs

@@ -0,0 +1,71 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Leave request endpoints (docs/13-BACKEND-HRM-API.md §5).</summary>
+[Route("api/v1/leave-requests")]
+public sealed class LeaveRequestsController : ApiControllerBase
+{
+    private readonly ILeaveRequestService _requests;
+    private readonly ICurrentUser _currentUser;
+
+    public LeaveRequestsController(ILeaveRequestService requests, ICurrentUser currentUser)
+    {
+        _requests = requests;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<LeaveRequestDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<LeaveRequestDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? employeeId, [FromQuery] LeaveRequestStatus? status, CancellationToken ct)
+        => Ok(await _requests.ListAsync(query, employeeId, status, ct));
+
+    [HttpGet("{leaveRequestId:int}")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<LeaveRequestDto>> GetById(int leaveRequestId, CancellationToken ct)
+    {
+        var result = await _requests.GetAsync(leaveRequestId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<LeaveRequestDto>> Create([FromBody] CreateLeaveRequestRequest request, CancellationToken ct)
+    {
+        var result = await _requests.CreateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/leave-requests/{result.LeaveRequestId}", result);
+    }
+
+    [HttpPost("{leaveRequestId:int}/submit")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Submit(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.SubmitAsync(leaveRequestId, ct));
+
+    [HttpPost("{leaveRequestId:int}/approve")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Approve(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.ApproveAsync(leaveRequestId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{leaveRequestId:int}/reject")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Reject(int leaveRequestId, [FromBody] RejectLeaveRequestRequest request, CancellationToken ct)
+        => Ok(await _requests.RejectAsync(leaveRequestId, request.Reason, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{leaveRequestId:int}/cancel")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Cancel(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.CancelAsync(leaveRequestId, ct));
+}

Backend/ERPCore/Controllers/Hrm/LeaveTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Leave type master endpoints (docs/13-BACKEND-HRM-API.md §5).</summary>
+[Route("api/v1/leave-types")]
+public sealed class LeaveTypesController : ApiControllerBase
+{
+    private readonly ILeaveTypeService _leaveTypes;
+
+    public LeaveTypesController(ILeaveTypeService leaveTypes) => _leaveTypes = leaveTypes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<LeaveTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<LeaveTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _leaveTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{leaveTypeId:int}")]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<LeaveTypeDto>> GetById(int leaveTypeId, CancellationToken ct)
+    {
+        var result = await _leaveTypes.GetAsync(leaveTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveTypeDto>> Create([FromBody] CreateLeaveTypeRequest request, CancellationToken ct)
+    {
+        var result = await _leaveTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/leave-types/{result.Value.LeaveTypeId}", result.Value);
+    }
+
+    [HttpPut("{leaveTypeId:int}")]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<LeaveTypeDto>> Update(int leaveTypeId, [FromBody] UpdateLeaveTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _leaveTypes.UpdateAsync(leaveTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{leaveTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int leaveTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _leaveTypes.SetStatusAsync(leaveTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/PayrollRunsController.cs

@@ -0,0 +1,85 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Payroll run endpoints (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payroll-runs")]
+public sealed class PayrollRunsController : ApiControllerBase
+{
+    private readonly IPayrollRunService _payrollRuns;
+    private readonly ICurrentUser _currentUser;
+
+    public PayrollRunsController(IPayrollRunService payrollRuns, ICurrentUser currentUser)
+    {
+        _payrollRuns = payrollRuns;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PayrollRunDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PayrollRunDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? periodYear, [FromQuery] int? periodMonth,
+        [FromQuery] PayrollRunStatus? status, CancellationToken ct)
+        => Ok(await _payrollRuns.ListAsync(query, periodYear, periodMonth, status, ct));
+
+    [HttpGet("{payrollRunId:int}")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayrollRunDto>> GetById(int payrollRunId, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GetAsync(payrollRunId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{payrollRunId:int}/lines")]
+    [ProducesResponseType(typeof(List<PayrollLineDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollLineDto>>> ListLines(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.ListLinesAsync(payrollRunId, ct));
+
+    [HttpGet("{payrollRunId:int}/lines/{lineId:int}")]
+    [ProducesResponseType(typeof(PayrollLineDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayrollLineDetailDto>> GetLine(int payrollRunId, int lineId, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GetLineAsync(payrollRunId, lineId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<PayrollRunDto>> Generate([FromBody] GeneratePayrollRunRequest request, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GenerateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/payroll-runs/{result.PayrollRunId}", result);
+    }
+
+    [HttpPost("{payrollRunId:int}/approve")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Approve(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.ApproveAsync(payrollRunId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/lock")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Lock(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.LockAsync(payrollRunId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/unlock")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Unlock(int payrollRunId, [FromBody] UnlockPayrollRunRequest request, CancellationToken ct)
+        => Ok(await _payrollRuns.UnlockAsync(payrollRunId, request.Reason, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/generate-payslips")]
+    [ProducesResponseType(typeof(List<PayslipDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<List<PayslipDto>>> GeneratePayslips(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.GeneratePayslipsAsync(payrollRunId, ct));
+}

Backend/ERPCore/Controllers/Hrm/PayrollStatutorySettingsController.cs

@@ -0,0 +1,33 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Effective-dated EPF/ETF settings (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payroll-statutory-settings")]
+public sealed class PayrollStatutorySettingsController : ApiControllerBase
+{
+    private readonly IPayrollStatutorySettingService _settings;
+    private readonly ICurrentUser _currentUser;
+
+    public PayrollStatutorySettingsController(IPayrollStatutorySettingService settings, ICurrentUser currentUser)
+    {
+        _settings = settings;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<PayrollStatutorySettingDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollStatutorySettingDto>>> List(CancellationToken ct)
+        => Ok(await _settings.ListAsync(ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(PayrollStatutorySettingDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<PayrollStatutorySettingDto>> Create([FromBody] UpsertPayrollStatutorySettingRequest request, CancellationToken ct)
+    {
+        var result = await _settings.CreateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/payroll-statutory-settings/{result.PayrollStatutorySettingId}", result);
+    }
+}

Backend/ERPCore/Controllers/Hrm/PayslipsController.cs

@@ -0,0 +1,32 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Payslip retrieval + HTML print view (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payslips")]
+public sealed class PayslipsController : ApiControllerBase
+{
+    private readonly IPayslipService _payslips;
+
+    public PayslipsController(IPayslipService payslips) => _payslips = payslips;
+
+    [HttpGet("{payslipId:int}")]
+    [ProducesResponseType(typeof(PayslipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayslipDto>> GetById(int payslipId, CancellationToken ct)
+    {
+        var result = await _payslips.GetAsync(payslipId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{payslipId:int}/view")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> View(int payslipId, CancellationToken ct)
+    {
+        var html = await _payslips.RenderHtmlAsync(payslipId, ct);
+        return html is null ? NotFound() : Content(html, "text/html");
+    }
+}

Backend/ERPCore/Controllers/Hrm/SalaryComponentsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>SalaryComponent master endpoints (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/salary-components")]
+public sealed class SalaryComponentsController : ApiControllerBase
+{
+    private readonly ISalaryComponentService _components;
+
+    public SalaryComponentsController(ISalaryComponentService components) => _components = components;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalaryComponentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalaryComponentDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _components.ListAsync(query, status, ct));
+
+    [HttpGet("{salaryComponentId:int}")]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalaryComponentDto>> GetById(int salaryComponentId, CancellationToken ct)
+    {
+        var result = await _components.GetAsync(salaryComponentId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<SalaryComponentDto>> Create([FromBody] CreateSalaryComponentRequest request, CancellationToken ct)
+    {
+        var result = await _components.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/salary-components/{result.Value.SalaryComponentId}", result.Value);
+    }
+
+    [HttpPut("{salaryComponentId:int}")]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalaryComponentDto>> Update(int salaryComponentId, [FromBody] UpdateSalaryComponentRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _components.UpdateAsync(salaryComponentId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{salaryComponentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int salaryComponentId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _components.SetStatusAsync(salaryComponentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/TaxSlabsController.cs

@@ -0,0 +1,28 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Configurable APIT-style tax slabs (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/tax-slabs")]
+public sealed class TaxSlabsController : ApiControllerBase
+{
+    private readonly ITaxSlabService _taxSlabs;
+
+    public TaxSlabsController(ITaxSlabService taxSlabs) => _taxSlabs = taxSlabs;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<TaxSlabDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<TaxSlabDto>>> List(CancellationToken ct)
+        => Ok(await _taxSlabs.ListAsync(ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TaxSlabDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TaxSlabDto>> Create([FromBody] CreateTaxSlabRequest request, CancellationToken ct)
+    {
+        var result = await _taxSlabs.CreateAsync(request, ct);
+        return Created($"/api/v1/tax-slabs/{result.TaxSlabId}", result);
+    }
+}

Backend/ERPCore/Controllers/Hrm/WorkShiftsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>WorkShift master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/work-shifts")]
+public sealed class WorkShiftsController : ApiControllerBase
+{
+    private readonly IWorkShiftService _shifts;
+
+    public WorkShiftsController(IWorkShiftService shifts) => _shifts = shifts;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<WorkShiftDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<WorkShiftDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _shifts.ListAsync(query, status, ct));
+
+    [HttpGet("{workShiftId:int}")]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<WorkShiftDto>> GetById(int workShiftId, CancellationToken ct)
+    {
+        var result = await _shifts.GetAsync(workShiftId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<WorkShiftDto>> Create([FromBody] CreateWorkShiftRequest request, CancellationToken ct)
+    {
+        var result = await _shifts.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/work-shifts/{result.Value.WorkShiftId}", result.Value);
+    }
+
+    [HttpPut("{workShiftId:int}")]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<WorkShiftDto>> Update(int workShiftId, [FromBody] UpdateWorkShiftRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _shifts.UpdateAsync(workShiftId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{workShiftId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int workShiftId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _shifts.SetStatusAsync(workShiftId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/ItemTypesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.ItemTypes;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Item type master endpoints (docs/11-BACKEND-PHASE1.md §2.7) — the Color/Size/Material
+/// dimension names. <c>GET</c> is the reason this master exists: it populates the item
+/// builder's dropdown. Items never reference an item type; the chosen values are encoded
+/// into the client-generated SKU (docs/10 Part C.9).
+/// </summary>
+[Route("api/v1/item-types")]
+public sealed class ItemTypesController : ApiControllerBase
+{
+    private readonly IItemTypeService _itemTypes;
+
+    public ItemTypesController(IItemTypeService itemTypes) => _itemTypes = itemTypes;
+
+    /// <summary>Feeds the frontend item-builder dropdown; filter <c>status=Active</c> for selectable rows.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ItemTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ItemTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _itemTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{itemTypeId:int}")]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ItemTypeDto>> GetById(int itemTypeId, CancellationToken ct)
+    {
+        var result = await _itemTypes.GetAsync(itemTypeId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ItemTypeDto>> Create([FromBody] CreateItemTypeRequest request, CancellationToken ct)
+    {
+        var result = await _itemTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/item-types/{result.Value.ItemTypeId}", result.Value);
+    }
+
+    [HttpPut("{itemTypeId:int}")]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ItemTypeDto>> Update(int itemTypeId, [FromBody] UpdateItemTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _itemTypes.UpdateAsync(itemTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{itemTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int itemTypeId, [FromBody] UpdateItemTypeStatusRequest request, CancellationToken ct)
+    {
+        await _itemTypes.SetStatusAsync(itemTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/ItemsController.cs

@@ -21,9 +21,11 @@ public sealed class ItemsController : ApiControllerBase
         [FromQuery] PageQuery query,
         [FromQuery] EntityStatus? status,
         [FromQuery] int? categoryId,
+        [FromQuery] int? subCategoryId,
+        [FromQuery] int? brandId,
         [FromQuery] TrackingMode? trackingMode,
         CancellationToken ct)
-        => Ok(await _items.ListAsync(query, status, categoryId, trackingMode, ct));
+        => Ok(await _items.ListAsync(query, status, categoryId, subCategoryId, brandId, trackingMode, ct));
 
     /// <summary>Get a single item; returns an <c>ETag</c> for optimistic concurrency.</summary>
     [HttpGet("{itemId:int}")]

Backend/ERPCore/Controllers/NavController.cs

@@ -0,0 +1,39 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Repositories.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Read-only sidebar nav tree, used by the Role permission-assignment checkbox
+/// UI and by `GET /auth/me` (see AuthController) to resolve a role's visible codes.
+/// NavItem/SubNavItem rows are seeded (NavItemConfiguration/SubNavItemConfiguration)
+/// to match the frontend's hardcoded sidebar — not admin-editable in this phase.
+/// </summary>
+[Route("api/v1/nav")]
+public sealed class NavController : ApiControllerBase
+{
+    private readonly IRepository<NavItem> _navItems;
+
+    public NavController(IRepository<NavItem> navItems) => _navItems = navItems;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<NavItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<NavItemDto>>> GetTree(CancellationToken ct)
+    {
+        var items = await _navItems.Query().AsNoTracking()
+            .Include(n => n.Children)
+            .OrderBy(n => n.SortOrder)
+            .ToListAsync(ct);
+
+        var dto = items.Select(n => new NavItemDto(
+            n.NavItemId, n.Code, n.Label, n.Icon, n.Href, n.SortOrder,
+            n.Children.OrderBy(c => c.SortOrder)
+                .Select(c => new SubNavItemDto(c.SubNavItemId, c.Code, c.Label, c.Icon, c.Href, c.SortOrder))
+                .ToList())).ToList();
+
+        return Ok(dto);
+    }
+}

Backend/ERPCore/Controllers/ProductConfigController.cs

@@ -0,0 +1,46 @@
+using ERPCore.Dtos.Config;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Product configuration endpoints (docs/11-BACKEND-PHASE1.md §2.8) — the singleton
+/// feature gate for subcategories/brands/item-types.
+/// <para>
+/// <b>Authorization:</b> writes are admitted by the inherited ERP door policy only.
+/// A dedicated <c>CONFIG_MANAGE</c> permission is reserved for when per-endpoint RBAC
+/// lands (FR-X-01, currently deferred) — at that point this action gets the attribute
+/// with no other change. Until then any ERP-admitted user can flip these flags; that is
+/// the accepted Phase-1 posture, consistent with every other endpoint.
+/// </para>
+/// </summary>
+[Route("api/v1/product-config")]
+public sealed class ProductConfigController : ApiControllerBase
+{
+    private readonly IProductConfigService _config;
+
+    public ProductConfigController(IProductConfigService config) => _config = config;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(ProductConfigDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<ProductConfigDto>> Get(CancellationToken ct)
+    {
+        var result = await _config.GetAsync(ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPut]
+    [ProducesResponseType(typeof(ProductConfigDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ProductConfigDto>> Update(
+        [FromBody] UpdateProductConfigRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _config.UpdateAsync(request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+}

Backend/ERPCore/Controllers/PurchaseOrdersController.cs

@@ -57,6 +57,25 @@ public sealed class PurchaseOrdersController : ApiControllerBase
         return Ok(result.Value);
     }
 
+    /// <summary>Submit a Draft PO (Draft → Approved). 409 PO_NOT_EDITABLE if not Draft.</summary>
+    [HttpPost("{poId:int}/submit")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PurchaseOrderDto>> Submit(int poId, CancellationToken ct)
+        => Ok(await _pos.SubmitAsync(poId, ct));
+
+    /// <summary>Delete a PO — permitted only while Draft (409 PO_NOT_EDITABLE otherwise).</summary>
+    [HttpDelete("{poId:int}")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Delete(int poId, CancellationToken ct)
+    {
+        await _pos.DeleteAsync(poId, ct);
+        return NoContent();
+    }
+
     /// <summary>Approve — no-op in Phase 1 (POs auto-approve); transitions PendingApproval→Approved when enabled.</summary>
     [HttpPost("{poId:int}/approve")]
     [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/PurchaseReturnsController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Procurement;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +13,23 @@ public sealed class PurchaseReturnsController : ApiControllerBase
 
     public PurchaseReturnsController(IPurchaseReturnService returns) => _returns = returns;
 
+    /// <summary>List posted returns, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PurchaseReturnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PurchaseReturnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? vendorId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _returns.ListAsync(query, vendorId, warehouseId, ct));
+
+    /// <summary>Get one return with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{returnId:int}")]
+    [ProducesResponseType(typeof(PurchaseReturnDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PurchaseReturnDto>> GetById(int returnId, CancellationToken ct)
+    {
+        var dto = await _returns.GetAsync(returnId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
     /// <summary>Create + auto-post a return (outbound movement). 409 if return exceeds available stock.</summary>
     [HttpPost]
     [ProducesResponseType(typeof(PurchaseReturnDto), StatusCodes.Status201Created)]

Backend/ERPCore/Controllers/RequisitionsController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Domain.Enums;
 using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Procurement;
 using ERPCore.Services.Interfaces;
@@ -15,8 +16,9 @@ public sealed class RequisitionsController : ApiControllerBase
 
     [HttpGet]
     [ProducesResponseType(typeof(PagedResponse<RequisitionSummaryDto>), StatusCodes.Status200OK)]
-    public async Task<ActionResult<PagedResponse<RequisitionSummaryDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
-        => Ok(await _requisitions.ListAsync(query, ct));
+    public async Task<ActionResult<PagedResponse<RequisitionSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] RequisitionStatus? status, CancellationToken ct)
+        => Ok(await _requisitions.ListAsync(query, status, ct));
 
     [HttpGet("{requisitionId:int}")]
     [ProducesResponseType(typeof(RequisitionDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/RfqsController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Procurement;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,13 @@ public sealed class RfqsController : ApiControllerBase
 
     public RfqsController(IRfqService rfqs) => _rfqs = rfqs;
 
+    /// <summary>List RFQs, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RfqSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RfqSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] RfqStatus? status, CancellationToken ct)
+        => Ok(await _rfqs.ListAsync(query, status, ct));
+
     [HttpGet("{rfqId:int}")]
     [ProducesResponseType(typeof(RfqDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/RolesController.cs

@@ -0,0 +1,88 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Role CRUD + permission assignment (mirrors AuthHex's Role; see docs/10 C.9).</summary>
+[Route("api/v1/roles")]
+public sealed class RolesController : ApiControllerBase
+{
+    private readonly IRoleService _roles;
+
+    public RolesController(IRoleService roles) => _roles = roles;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RoleDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RoleDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _roles.ListAsync(query, status, ct));
+
+    [HttpGet("{roleId:int}")]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RoleDto>> GetById(int roleId, CancellationToken ct)
+    {
+        var result = await _roles.GetAsync(roleId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<RoleDto>> Create([FromBody] CreateRoleRequest request, CancellationToken ct)
+    {
+        var result = await _roles.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/roles/{result.Value.RoleId}", result.Value);
+    }
+
+    [HttpPut("{roleId:int}")]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<RoleDto>> Update(int roleId, [FromBody] UpdateRoleRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _roles.UpdateAsync(roleId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{roleId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int roleId, [FromBody] UpdateRoleStatusRequest request, CancellationToken ct)
+    {
+        await _roles.SetStatusAsync(roleId, request.Status, ct);
+        return NoContent();
+    }
+
+    [HttpDelete("{roleId:int}")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Delete(int roleId, CancellationToken ct)
+    {
+        await _roles.DeleteAsync(roleId, ct);
+        return NoContent();
+    }
+
+    [HttpGet("{roleId:int}/permissions")]
+    [ProducesResponseType(typeof(RolePermissionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RolePermissionsDto>> GetPermissions(int roleId, CancellationToken ct)
+        => Ok(await _roles.GetPermissionsAsync(roleId, ct));
+
+    [HttpPut("{roleId:int}/permissions")]
+    [ProducesResponseType(typeof(RolePermissionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RolePermissionsDto>> AssignPermissions(
+        int roleId, [FromBody] AssignRolePermissionsRequest request, CancellationToken ct)
+        => Ok(await _roles.AssignPermissionsAsync(roleId, request, ct));
+}

Backend/ERPCore/Controllers/StockAdjustmentsController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Stock;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +13,23 @@ public sealed class StockAdjustmentsController : ApiControllerBase
 
     public StockAdjustmentsController(IAdjustmentService adjustments) => _adjustments = adjustments;
 
+    /// <summary>List posted adjustments, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AdjustmentSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AdjustmentSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? warehouseId, [FromQuery] int? reasonCodeId, CancellationToken ct)
+        => Ok(await _adjustments.ListAsync(query, warehouseId, reasonCodeId, ct));
+
+    /// <summary>Get one adjustment with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{adjustmentId:int}")]
+    [ProducesResponseType(typeof(AdjustmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<AdjustmentDto>> GetById(int adjustmentId, CancellationToken ct)
+    {
+        var dto = await _adjustments.GetAsync(adjustmentId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
     /// <summary>Create + auto-post an adjustment (mandatory reason code; decrease FIFO-consumes).</summary>
     [HttpPost]
     [ProducesResponseType(typeof(AdjustmentDto), StatusCodes.Status201Created)]

Backend/ERPCore/Controllers/StockController.cs

@@ -24,12 +24,26 @@ public sealed class StockController : ApiControllerBase
     public async Task<ActionResult<StockOnHandDto>> OnHand([FromQuery] int itemId, [FromQuery] int warehouseId, CancellationToken ct)
         => Ok(await _stock.GetOnHandAsync(itemId, warehouseId, ct));
 
+    /// <summary>On-hand across every stocked (item, warehouse) pair; both filters optional.</summary>
+    [HttpGet("on-hand/list")]
+    [ProducesResponseType(typeof(PagedResponse<StockOnHandDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<StockOnHandDto>>> OnHandList(
+        [FromQuery] int? itemId, [FromQuery] int? warehouseId, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _stock.GetOnHandListAsync(itemId, warehouseId, query, ct));
+
+    /// <summary>
+    /// Immutable movement history. <c>sourceDocType</c>/<c>sourceDocId</c> answer "what did
+    /// this document post?" — the ledger's document reference is polymorphic, so there is
+    /// no FK to navigate instead (docs/10 C.9).
+    /// </summary>
     [HttpGet("ledger")]
     [ProducesResponseType(typeof(PagedResponse<StockLedgerRowDto>), StatusCodes.Status200OK)]
     public async Task<ActionResult<PagedResponse<StockLedgerRowDto>>> Ledger(
         [FromQuery] int? itemId, [FromQuery] int? warehouseId,
-        [FromQuery] DateOnly? from, [FromQuery] DateOnly? to, [FromQuery] PageQuery query, CancellationToken ct)
-        => Ok(await _stock.GetLedgerAsync(itemId, warehouseId, from, to, query, ct));
+        [FromQuery] DateOnly? from, [FromQuery] DateOnly? to,
+        [FromQuery] string? sourceDocType, [FromQuery] int? sourceDocId,
+        [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _stock.GetLedgerAsync(itemId, warehouseId, from, to, sourceDocType, sourceDocId, query, ct));
 
     [HttpGet("valuation")]
     [ProducesResponseType(typeof(StockValuationDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/StockCountsController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Stock;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,13 @@ public sealed class StockCountsController : ApiControllerBase
 
     public StockCountsController(ICountService counts) => _counts = counts;
 
+    /// <summary>List counts, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CountSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CountSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] CountStatus? status, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _counts.ListAsync(query, status, warehouseId, ct));
+
     [HttpGet("{countId:int}")]
     [ProducesResponseType(typeof(CountDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/StockTransfersController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Stock;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,14 @@ public sealed class StockTransfersController : ApiControllerBase
 
     public StockTransfersController(ITransferService transfers) => _transfers = transfers;
 
+    /// <summary>List transfers, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<TransferSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<TransferSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] TransferStatus? status,
+        [FromQuery] int? srcWarehouseId, [FromQuery] int? destWarehouseId, CancellationToken ct)
+        => Ok(await _transfers.ListAsync(query, status, srcWarehouseId, destWarehouseId, ct));
+
     [HttpGet("{transferId:int}")]
     [ProducesResponseType(typeof(TransferDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/SubCategoriesController.cs

@@ -0,0 +1,56 @@
+using ERPCore.Dtos.Categories;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Subcategory endpoints addressed by their own id (docs/11-BACKEND-PHASE1.md §2.3).
+/// Listing and creation live under the parent category on <see cref="CategoriesController"/>,
+/// since a subcategory only exists in the context of one.
+/// </summary>
+[Route("api/v1/subcategories")]
+public sealed class SubCategoriesController : ApiControllerBase
+{
+    private readonly ICategoryService _categories;
+
+    public SubCategoriesController(ICategoryService categories) => _categories = categories;
+
+    [HttpGet("{subCategoryId:int}")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SubCategoryDto>> GetById(int subCategoryId, CancellationToken ct)
+    {
+        var result = await _categories.GetSubCategoryAsync(subCategoryId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Renames a subcategory. It cannot be moved to another category — see the request DTO.</summary>
+    [HttpPut("{subCategoryId:int}")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SubCategoryDto>> Update(
+        int subCategoryId, [FromBody] UpdateSubCategoryRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _categories.UpdateSubCategoryAsync(subCategoryId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{subCategoryId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int subCategoryId, [FromBody] UpdateSubCategoryStatusRequest request, CancellationToken ct)
+    {
+        await _categories.SetSubCategoryStatusAsync(subCategoryId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/UsersController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Dtos.Users;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// User management: local shadow `User` list/detail + role assignment, and
+/// account creation orchestrated against AuthHex (see <see cref="IUserManagementService.CreateAsync"/>).
+/// </summary>
+[Route("api/v1/users")]
+public sealed class UsersController : ApiControllerBase
+{
+    private readonly IUserManagementService _users;
+    private readonly IEmployeeUserLinkService _links;
+
+    public UsersController(IUserManagementService users, IEmployeeUserLinkService links)
+    {
+        _users = users;
+        _links = links;
+    }
+
+    /// <summary>Advisory forward-direction lookup: does a Staff record already exist with this email? (docs/12-BACKEND-HRM.md A.5)</summary>
+    [HttpGet("email-lookup")]
+    [ProducesResponseType(typeof(EmployeeMatchResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<EmployeeMatchResponse>> EmailLookup([FromQuery] string email, CancellationToken ct)
+        => Ok(new EmployeeMatchResponse(await _links.FindStaffCandidateByEmailAsync(email, ct)));
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ManagedUserDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ManagedUserDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _users.ListAsync(query, ct));
+
+    /// <summary>AuthHex UserType options for the create-user form's select.</summary>
+    [HttpGet("user-types")]
+    [ProducesResponseType(typeof(List<UserTypeOptionDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<UserTypeOptionDto>>> ListUserTypes(CancellationToken ct)
+        => Ok(await _users.ListUserTypesAsync(ct));
+
+    [HttpGet("{userId:int}")]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ManagedUserDto>> GetById(int userId, CancellationToken ct)
+    {
+        var result = await _users.GetAsync(userId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ManagedUserDto>> Create([FromBody] CreateUserRequest request, CancellationToken ct)
+    {
+        var result = await _users.CreateAsync(request, ct);
+        return Created($"/api/v1/users/{result.UserId}", result);
+    }
+
+    [HttpPut("{userId:int}/role")]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ManagedUserDto>> UpdateRole(int userId, [FromBody] UpdateUserRoleRequest request, CancellationToken ct)
+        => Ok(await _users.UpdateRoleAsync(userId, request, ct));
+}

Backend/ERPCore/Domain/Entities/AttendanceRecord.cs

@@ -0,0 +1,40 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per employee/day attendance row (FR-HR-ATT). <see cref="WorkShiftId"/> is
+/// snapshotted from the employee's shift at ingestion time (docs/12-BACKEND-HRM.md
+/// A.3) so a later shift reassignment never retroactively changes historical
+/// Late/OT figures. Model: docs/12-BACKEND-HRM.md Part C.4.
+/// </summary>
+public class AttendanceRecord
+{
+    public int AttendanceRecordId { get; set; }
+    public int? AttendanceUploadBatchId { get; set; }
+    public AttendanceUploadBatch? AttendanceUploadBatch { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public DateTime AttendanceDate { get; set; }
+    public TimeSpan? CheckIn { get; set; }
+    public TimeSpan? CheckOut { get; set; }
+    public int WorkShiftId { get; set; }
+    public WorkShift? WorkShift { get; set; }
+
+    public int WorkingMinutes { get; set; }
+    public int LateMinutes { get; set; }
+    public int EarlyLeaveMinutes { get; set; }
+    public int OvertimeMinutes { get; set; }
+
+    public AttendanceStatus AttendanceStatus { get; set; }
+    public RowValidationStatus RowValidationStatus { get; set; } = RowValidationStatus.Valid;
+    public int? DuplicateOfAttendanceRecordId { get; set; }
+
+    public string? Notes { get; set; }
+    public bool IsManualOverride { get; set; }
+    public int? EditedBy { get; set; }
+    public DateTime? EditedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/AttendanceUploadBatch.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Attendance upload batch (FR-HR-ATT) — the transactional document driving the
+/// exact status flow Draft→Validated→Confirmed→UsedInPayroll. Scoped to exactly
+/// one payroll period, numbered via <see cref="NumberSequence"/> (docType "ATT").
+/// Model: docs/12-BACKEND-HRM.md Part C.4.
+/// </summary>
+public class AttendanceUploadBatch
+{
+    public int AttendanceUploadBatchId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public DateTime PeriodStart { get; set; }
+    public DateTime PeriodEnd { get; set; }
+    public AttendanceSourceType SourceType { get; set; }
+    public string? OriginalFileName { get; set; }
+
+    public int UploadedBy { get; set; }
+    public DateTime UploadedAt { get; set; }
+    public AttendanceBatchStatus Status { get; set; } = AttendanceBatchStatus.Draft;
+    public int? ConfirmedBy { get; set; }
+    public DateTime? ConfirmedAt { get; set; }
+
+    public int RowCountTotal { get; set; }
+    public int RowCountDuplicate { get; set; }
+    public int RowCountError { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Branch.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Branch/location master (FR-HR-MD-01) — multi-branch readiness. Referenced
+/// optionally by <see cref="Employee.BranchId"/> and <see cref="PayrollRun.BranchId"/>.
+/// Deactivated, not deleted, when referenced. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Branch
+{
+    public int BranchId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Address { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Brand.cs

@@ -0,0 +1,21 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Brand master (FR-MD-09). Referenced optionally by <see cref="Item.BrandId"/>.
+/// Mutable aggregate with a <see cref="RowVersion"/> ETag token. Deactivated, not
+/// deleted, when referenced (FR-MD-08). Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class Brand
+{
+    public int BrandId { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Category.cs

@@ -1,15 +1,25 @@
+using ERPCore.Domain.Enums;
+
 namespace ERPCore.Domain.Entities;
 
 /// <summary>
-/// Hierarchical item category (FR-MD-04). A null <see cref="ParentId"/> denotes a
-/// root category. Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// Item category (FR-MD-04) — the top level of a two-level hierarchy. The optional level
+/// below is <see cref="SubCategory"/>; categories no longer self-nest (the former
+/// <c>parent_id</c> tree was replaced in migration #2).
+/// Mutable aggregate with a <see cref="RowVersion"/> ETag token. Deactivated, not
+/// deleted, when referenced (FR-MD-08). Model: docs/10-BACKEND-PHASE1.md Part C.1.
 /// </summary>
 public class Category
 {
     public int CategoryId { get; set; }
     public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
 
-    public int? ParentId { get; set; }
-    public Category? Parent { get; set; }
-    public ICollection<Category> Children { get; set; } = new List<Category>();
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<SubCategory> SubCategories { get; set; } = new List<SubCategory>();
 }

Backend/ERPCore/Domain/Entities/Department.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Department master (FR-HR-MD-01) — unlimited self-nesting for a real org chart
+/// (unlike the two-level-capped <see cref="Category"/>); cycle prevention is a
+/// service-level check on write, not a DB constraint. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Department
+{
+    public int DepartmentId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public int? ParentDepartmentId { get; set; }
+    public Department? ParentDepartment { get; set; }
+    public int? HeadEmployeeId { get; set; }
+    public Employee? HeadEmployee { get; set; }
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Designation.cs

@@ -0,0 +1,19 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Job title master (FR-HR-MD-01), standalone — not FK'd to Department, since a
+/// title like "Accountant" can exist in multiple departments. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Designation
+{
+    public int DesignationId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Employee.cs

@@ -0,0 +1,76 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Staff record (FR-HR-MD-02) — distinct from <see cref="User"/> (the system login
+/// account): not every employee has a login, and not every login belongs to an
+/// employee. <see cref="UserId"/> is the optional, explicit, human-confirmed link
+/// between the two (docs/12-BACKEND-HRM.md A.5/C.2, Part B.3.2). Never hard-deleted —
+/// separation is recorded via <see cref="Status"/> + <see cref="LastWorkingDate"/>.
+/// <see cref="EmployeeCode"/> is user-entered (not <see cref="NumberSequence"/>-issued):
+/// HR departments keep their own legacy numbering scheme, and NumberSequence's
+/// year-scoping is the wrong shape for an identifier that must never look "reset".
+/// </summary>
+public class Employee
+{
+    public int EmployeeId { get; set; }
+    public string EmployeeCode { get; set; } = string.Empty;
+
+    // Identity
+    public string FullName { get; set; } = string.Empty;
+    public string? Nic { get; set; }
+    public DateTime? DateOfBirth { get; set; }
+    public Gender? Gender { get; set; }
+    public string? Nationality { get; set; }
+    public string? ProfilePhotoPath { get; set; }
+
+    // Contact
+    /// <summary>The field used for the bidirectional Employee&lt;-&gt;User email cross-check.</summary>
+    public string? Email { get; set; }
+    public string? PersonalMobile { get; set; }
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City { get; set; }
+    public string? PostalCode { get; set; }
+    public string? Country { get; set; }
+
+    // Emergency contact
+    public string? EmergencyContactName { get; set; }
+    public string? EmergencyContactRelationship { get; set; }
+    public string? EmergencyContactPhone { get; set; }
+
+    // Employment
+    public DateTime HireDate { get; set; }
+    public DateTime? ConfirmationDate { get; set; }
+    public DateTime? LastWorkingDate { get; set; }
+    public int DepartmentId { get; set; }
+    public Department? Department { get; set; }
+    public int DesignationId { get; set; }
+    public Designation? Designation { get; set; }
+    public int EmploymentTypeId { get; set; }
+    public EmploymentType? EmploymentType { get; set; }
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public int WorkShiftId { get; set; }
+    public WorkShift? WorkShift { get; set; }
+    public int? ReportingManagerId { get; set; }
+    public Employee? ReportingManager { get; set; }
+
+    // Statutory (Sri Lanka)
+    public string? EpfNumber { get; set; }
+    public string? EtfNumber { get; set; }
+    public string? TaxIdentificationNumber { get; set; }
+
+    /// <summary>Optional login account link (unique — one User backs at most one Employee).</summary>
+    public int? UserId { get; set; }
+    public User? User { get; set; }
+
+    public EmployeeStatus Status { get; set; } = EmployeeStatus.Active;
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public int? UpdatedBy { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeBankDetail.cs

@@ -0,0 +1,28 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Employee bank account (FR-HR-MD-03), one-to-many — a future split-payment
+/// improvement is possible since this isn't a 1:1 scalar set. Exactly one row per
+/// employee is <see cref="IsPrimary"/>; payroll disbursement targets it.
+/// Model: docs/12-BACKEND-HRM.md Part C.2.
+/// </summary>
+public class EmployeeBankDetail
+{
+    public int EmployeeBankDetailId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public string BankName { get; set; } = string.Empty;
+    public string BranchName { get; set; } = string.Empty;
+    public string AccountNumber { get; set; } = string.Empty;
+    public string AccountHolderName { get; set; } = string.Empty;
+    public string? SwiftCode { get; set; }
+    public bool IsPrimary { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeDocument.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Uploaded staff document (FR-HR-DOC-02..04) — the user's "Doc". <see cref="StoredFileName"/>/
+/// <see cref="RelativePath"/> are server-generated (never the client's filename), so the
+/// file is only ever reachable through <see cref="Services.Interfaces.IFileStorageService"/>,
+/// never a guessable static path. Archived, not deleted, so the audit trail of what was
+/// once on file is retained. Model: docs/12-BACKEND-HRM.md Part C.3.
+/// </summary>
+public class EmployeeDocument
+{
+    public int EmployeeDocumentId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int HrDocumentTypeId { get; set; }
+    public HrDocumentType? HrDocumentType { get; set; }
+
+    public string OriginalFileName { get; set; } = string.Empty;
+    public string StoredFileName { get; set; } = string.Empty;
+    public string RelativePath { get; set; } = string.Empty;
+    public string ContentType { get; set; } = string.Empty;
+    public long SizeBytes { get; set; }
+    public DateTime? IssueDate { get; set; }
+    public DateTime? ExpiryDate { get; set; }
+    public string? Notes { get; set; }
+
+    public int UploadedBy { get; set; }
+    public DateTime UploadedAt { get; set; }
+    public int? VerifiedBy { get; set; }
+    public DateTime? VerifiedAt { get; set; }
+
+    public EmployeeDocumentStatus Status { get; set; } = EmployeeDocumentStatus.Active;
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeLoan.cs

@@ -0,0 +1,35 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Loan/Advance (FR-HR-PAY-03) — <see cref="LoanKind"/> discriminates, structurally
+/// identical otherwise. <see cref="OutstandingBalance"/> is denormalized (parallel to
+/// <c>StockLayer.QtyRemaining</c>). Numbered via <see cref="NumberSequence"/> (docType "LOAN").
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class EmployeeLoan
+{
+    public int EmployeeLoanId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public LoanKind LoanKind { get; set; }
+
+    public decimal PrincipalAmount { get; set; }
+    public decimal InterestRate { get; set; }
+    public decimal InstallmentAmount { get; set; }
+    public int NumberOfInstallments { get; set; }
+    public int StartYear { get; set; }
+    public int StartMonth { get; set; }
+    public decimal OutstandingBalance { get; set; }
+    public LoanStatus Status { get; set; } = LoanStatus.Active;
+
+    public int ApprovedBy { get; set; }
+    public DateTime ApprovedAt { get; set; }
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public List<LoanInstallment> Installments { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/EmployeeSalaryStructure.cs

@@ -0,0 +1,30 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Effective-dated salary structure header (FR-HR-PAY-02) — the audit trail a
+/// salary revision needs (docs/12-BACKEND-HRM.md §13): exactly one row with
+/// <see cref="EffectiveTo"/> null (the current one) per employee at a time.
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class EmployeeSalaryStructure
+{
+    public int EmployeeSalaryStructureId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+    public decimal BasicSalary { get; set; }
+    public string Currency { get; set; } = "LKR";
+    public SalaryStructureStatus Status { get; set; } = SalaryStructureStatus.Active;
+
+    public int ApprovedBy { get; set; }
+    public DateTime ApprovedAt { get; set; }
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public List<EmployeeSalaryStructureLine> Lines { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/EmployeeSalaryStructureLine.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Allowance/other-deduction line on a salary structure. Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class EmployeeSalaryStructureLine
+{
+    public int EmployeeSalaryStructureLineId { get; set; }
+    public int EmployeeSalaryStructureId { get; set; }
+    public EmployeeSalaryStructure? EmployeeSalaryStructure { get; set; }
+    public int SalaryComponentId { get; set; }
+    public SalaryComponent? SalaryComponent { get; set; }
+    public decimal Amount { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmploymentType.cs

@@ -0,0 +1,20 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Labor category master (FR-HR-MD-01) — a master, not an enum, mirroring
+/// <see cref="Brand"/>: employment categories change with company/labor-law
+/// policy without wanting a code deploy. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class EmploymentType
+{
+    public int EmploymentTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/GrnLine.cs

@@ -3,9 +3,13 @@ using ERPCore.Domain.Enums;
 namespace ERPCore.Domain.Entities;
 
 /// <summary>
-/// GRN line (FR-GRN-04..08). <see cref="UnitCost"/> is the PO-derived cost for
-/// PO-based receipts (client cost ignored — 02-SECURITY C.3) or the entered cost
-/// for direct receipts. <see cref="ReceivedValue"/> = qty × unitCost.
+/// GRN line (FR-GRN-04..08). <see cref="UnitCost"/> is the gross cost received at:
+/// entered on the line, defaulting to the PO price when omitted (a per-receipt price
+/// override is now permitted — see docs/02-SECURITY C.3, revised). <see cref="PoUnitPrice"/>
+/// snapshots the PO price at receipt so the variance survives later PO edits.
+/// <see cref="NetUnitCost"/> = unitCost after trade discount — this is what the FIFO layer
+/// costs at (VAT never enters stock value; it is recoverable input tax).
+/// <see cref="ReceivedValue"/> = qty × netUnitCost (after discount, before VAT).
 /// <see cref="HoldStatus"/> gates issuability. Model: docs/10 Part C.3.
 /// </summary>
 public class GrnLine
@@ -31,7 +35,30 @@ public class GrnLine
     public Batch? Batch { get; set; }
 
     public decimal Qty { get; set; }
+
+    /// <summary>Gross unit cost received at (entered, or PO price when omitted).</summary>
     public decimal UnitCost { get; set; }
+
+    /// <summary>Snapshot of the PO line price at receipt; null for direct receipts.</summary>
+    public decimal? PoUnitPrice { get; set; }
+
+    /// <summary>Trade discount percentage (0–100), entered.</summary>
+    public decimal DiscountPct { get; set; }
+
+    /// <summary>UnitCost × (1 − DiscountPct/100) — the inventory (FIFO layer) cost.</summary>
+    public decimal NetUnitCost { get; set; }
+
+    /// <summary>VAT percentage (0–100), entered. Recoverable — does not affect stock value.</summary>
+    public decimal VatPct { get; set; }
+
+    /// <summary>Qty × NetUnitCost × VatPct/100.</summary>
+    public decimal VatAmount { get; set; }
+
+    /// <summary>Qty × NetUnitCost (after discount, before VAT).</summary>
     public decimal ReceivedValue { get; set; }
+
+    /// <summary>Qty × NetUnitCost + VatAmount — payable to the vendor.</summary>
+    public decimal LineTotal { get; set; }
+
     public HoldStatus HoldStatus { get; set; } = HoldStatus.Available;
 }

Backend/ERPCore/Domain/Entities/HrDocumentType.cs

@@ -0,0 +1,24 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Staff document catalog (FR-HR-DOC-01) — the user's "DocType": a category of
+/// document (NIC, contract, certificate...), not the uploaded file itself (see
+/// <see cref="EmployeeDocument"/>, the "Doc"). Deactivated, not deleted, when
+/// referenced. Model: docs/12-BACKEND-HRM.md Part C.3.
+/// </summary>
+public class HrDocumentType
+{
+    public int HrDocumentTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public HrDocumentCategory Category { get; set; }
+    public bool RequiredAtOnboarding { get; set; }
+    public bool ExpiryTracked { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Item.cs

@@ -17,15 +17,30 @@ public class Item
     public int CategoryId { get; set; }
     public Category? Category { get; set; }
 
+    /// <summary>Optional second level below <see cref="CategoryId"/>; must belong to it.</summary>
+    public int? SubCategoryId { get; set; }
+    public SubCategory? SubCategory { get; set; }
+
+    public int? BrandId { get; set; }
+    public Brand? Brand { get; set; }
+
     public int BaseUomId { get; set; }
     public Uom? BaseUom { get; set; }
 
     public int? DefaultVendorId { get; set; }
     public Vendor? DefaultVendor { get; set; }
 
-    public ItemType ItemType { get; set; }
+    public StockNature StockNature { get; set; }
     public TrackingMode TrackingMode { get; set; }
     public string? TaxClass { get; set; }
+
+    /// <summary>
+    /// Optional fixed selling price used by Sales only. <c>null</c> means "use stock value"
+    /// (the item is sold at its FIFO stock cost at sale time); a value is the fixed sale price.
+    /// Never enters costing/GRN/FIFO (docs/10 Part C.1, C.9).
+    /// </summary>
+    public decimal? SalePrice { get; set; }
+
     public EntityStatus Status { get; set; } = EntityStatus.Active;
 
     public DateTime CreatedAt { get; set; }

Backend/ERPCore/Domain/Entities/ItemType.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Item type master (FR-MD-10) — a selectable dimension name such as Color, Size or
+/// Material.
+/// <para>
+/// <b>Deliberately unlinked.</b> Nothing references this entity and it references
+/// nothing: there is no value table and no join to <see cref="Item"/>. Its only job is
+/// to feed the frontend's item-builder dropdown via <c>GET /item-types</c>. The chosen
+/// values (Red, S, M) are encoded by the client into the generated SKU
+/// (e.g. <c>BL-100-0003</c>) and are never stored or parsed server-side — the item list
+/// is the record of what was built. See the accepted trade-off in docs/10 Part C.9.
+/// </para>
+/// Not to be confused with <see cref="Enums.StockNature"/> (Stocked/NonStocked/Service),
+/// which is what the old <c>ItemType</c> enum became.
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ItemType
+{
+    public int ItemTypeId { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveBalance.cs

@@ -0,0 +1,24 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per employee/type/year leave entitlement (FR-HR-LV-03). Unique on
+/// (EmployeeId, LeaveTypeId, Year). RemainingDays is a computed projection, not
+/// stored. Model: docs/12-BACKEND-HRM.md Part C.5.
+/// </summary>
+public class LeaveBalance
+{
+    public int LeaveBalanceId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int LeaveTypeId { get; set; }
+    public LeaveType? LeaveType { get; set; }
+    public int Year { get; set; }
+
+    public decimal EntitledDays { get; set; }
+    public decimal TakenDays { get; set; }
+    public decimal CarriedForwardDays { get; set; }
+    public decimal AdjustmentDays { get; set; }
+
+    public uint RowVersion { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveRequest.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Leave request (FR-HR-LV-02) — transactional document, numbered via
+/// <see cref="NumberSequence"/> (docType "LV"). Model: docs/12-BACKEND-HRM.md Part C.5.
+/// </summary>
+public class LeaveRequest
+{
+    public int LeaveRequestId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int LeaveTypeId { get; set; }
+    public LeaveType? LeaveType { get; set; }
+
+    public DateTime StartDate { get; set; }
+    public DateTime EndDate { get; set; }
+    public decimal DaysCount { get; set; }
+    public string? Reason { get; set; }
+
+    public LeaveRequestStatus Status { get; set; } = LeaveRequestStatus.Draft;
+    public int? ApprovedBy { get; set; }
+    public DateTime? ApprovedAt { get; set; }
+    public string? RejectionReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveType.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Leave type master (FR-HR-LV-01). Model: docs/12-BACKEND-HRM.md Part C.5.</summary>
+public class LeaveType
+{
+    public int LeaveTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsPaid { get; set; } = true;
+    /// <summary>Feeds Payroll's No-Pay deduction when true (docs/12-BACKEND-HRM.md §6).</summary>
+    public bool CountsAsNoPay { get; set; }
+    public decimal AccrualPerYear { get; set; }
+    public bool CarryForwardAllowed { get; set; }
+    public int? MaxCarryForwardDays { get; set; }
+    public bool RequiresApproval { get; set; } = true;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LoanInstallment.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Loan installment ledger row. <see cref="PayrollRunId"/> is stamped only when the
+/// consuming <see cref="PayrollRun"/> reaches Locked (docs/12-BACKEND-HRM.md A.4).
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class LoanInstallment
+{
+    public int LoanInstallmentId { get; set; }
+    public int EmployeeLoanId { get; set; }
+    public EmployeeLoan? EmployeeLoan { get; set; }
+
+    public int InstallmentNumber { get; set; }
+    public int DueYear { get; set; }
+    public int DueMonth { get; set; }
+    public decimal ScheduledAmount { get; set; }
+    public decimal? PaidAmount { get; set; }
+    public int? PayrollRunId { get; set; }
+    public PayrollRun? PayrollRun { get; set; }
+    public LoanInstallmentStatus Status { get; set; } = LoanInstallmentStatus.Pending;
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/NavItem.cs

@@ -0,0 +1,22 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A top-level sidebar entry (mirrors the frontend's hardcoded nav list,
+/// components/Layouts/AppSidebar.tsx). Seeded to match the current app routes;
+/// per-role visibility is controlled via <see cref="Permission"/>/<see cref="RolePermission"/>,
+/// not by editing these rows through the UI.
+/// </summary>
+public class NavItem
+{
+    public int NavItemId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Label { get; set; } = string.Empty;
+    public string? Icon { get; set; }
+    public string? Href { get; set; }
+    public int SortOrder { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public ICollection<SubNavItem> Children { get; set; } = new List<SubNavItem>();
+}

Backend/ERPCore/Domain/Entities/PayrollLine.cs

@@ -0,0 +1,41 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per-employee payroll summary row (FR-HR-PAY-05). EpfEmployerAmount/EtfEmployerAmount
+/// are informational/liability only, never subtracted from NetSalary
+/// (docs/12-BACKEND-HRM.md B.4). Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollLine
+{
+    public int PayrollLineId { get; set; }
+    public int PayrollRunId { get; set; }
+    public PayrollRun? PayrollRun { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public decimal BasicSalary { get; set; }
+    public decimal TotalAllowances { get; set; }
+    public decimal OvertimeAmount { get; set; }
+    public decimal GrossSalary { get; set; }
+
+    public decimal LateDeductionAmount { get; set; }
+    public decimal NoPayAmount { get; set; }
+    public decimal LoanDeductionAmount { get; set; }
+    public decimal EpfEmployeeAmount { get; set; }
+    public decimal EpfEmployerAmount { get; set; }
+    public decimal EtfEmployerAmount { get; set; }
+    public decimal TaxAmount { get; set; }
+    public decimal OtherDeductionsAmount { get; set; }
+    public decimal NetSalary { get; set; }
+
+    public int WorkingDays { get; set; }
+    public int PresentDays { get; set; }
+    public int AbsentDays { get; set; }
+    public int LeaveDays { get; set; }
+    public int OtMinutesTotal { get; set; }
+    public int LateMinutesTotal { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public List<PayrollLineComponent> Components { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/PayrollLineComponent.cs

@@ -0,0 +1,18 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>The detailed Basic/Transport/Meal/OT/Late/No-Pay/Loan/EPF/ETF/Tax breakdown. Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class PayrollLineComponent
+{
+    public int PayrollLineComponentId { get; set; }
+    public int PayrollLineId { get; set; }
+    public PayrollLine? PayrollLine { get; set; }
+    public PayrollLineComponentCategory ComponentCategory { get; set; }
+    /// <summary>Set only for structure-sourced Allowance/OtherDeduction lines; null for system-computed lines.</summary>
+    public int? SalaryComponentId { get; set; }
+    public SalaryComponent? SalaryComponent { get; set; }
+    public string Label { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+    public int SortOrder { get; set; }
+}

Backend/ERPCore/Domain/Entities/PayrollRun.cs

@@ -0,0 +1,33 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Payroll run (FR-HR-PAY-05/06) — the transactional document. Numbered via
+/// <see cref="NumberSequence"/> (docType "PAY"). Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollRun
+{
+    public int PayrollRunId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int PeriodYear { get; set; }
+    public int PeriodMonth { get; set; }
+    /// <summary>Null = company-wide run.</summary>
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public PayrollRunStatus Status { get; set; } = PayrollRunStatus.Draft;
+
+    public int GeneratedBy { get; set; }
+    public DateTime GeneratedAt { get; set; }
+    public int? ApprovedBy { get; set; }
+    public DateTime? ApprovedAt { get; set; }
+    public int? LockedBy { get; set; }
+    public DateTime? LockedAt { get; set; }
+    public int? UnlockedBy { get; set; }
+    public DateTime? UnlockedAt { get; set; }
+    public string? UnlockReason { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public List<PayrollLine> Lines { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/PayrollStatutorySetting.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Effective-dated EPF/ETF rates (FR-HR-PAY-04) — Sri Lanka defaults (EPF 8%
+/// employee / 12% employer, ETF 3% employer-only), configurable since government
+/// rates can change. Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollStatutorySetting
+{
+    public int PayrollStatutorySettingId { get; set; }
+    public decimal EpfEmployeeRate { get; set; } = 0.08m;
+    public decimal EpfEmployerRate { get; set; } = 0.12m;
+    public decimal EtfEmployerRate { get; set; } = 0.03m;
+    public decimal OtMultiplierDefault { get; set; } = 1.5m;
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Payslip.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Thin generation/release marker over a <see cref="PayrollLine"/> — ships as an
+/// HTML print view in this phase, per the confirmed decision (no PDF dependency).
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class Payslip
+{
+    public int PayslipId { get; set; }
+    public int PayrollLineId { get; set; }
+    public PayrollLine? PayrollLine { get; set; }
+    public DateTime GeneratedAt { get; set; }
+    public DateTime? ReleasedAt { get; set; }
+    public int? ReleasedBy { get; set; }
+}

Backend/ERPCore/Domain/Entities/Permission.cs

@@ -0,0 +1,18 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A grantable sidebar-visibility unit — exactly one of <see cref="NavItemId"/> /
+/// <see cref="SubNavItemId"/> is set (enforced in <c>NavSeedService</c>/service layer,
+/// not by a DB constraint). One row is seeded per <see cref="NavItem"/>/<see cref="SubNavItem"/>;
+/// <see cref="RolePermission"/> grants it to a role.
+/// </summary>
+public class Permission
+{
+    public int PermissionId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public int? NavItemId { get; set; }
+    public int? SubNavItemId { get; set; }
+
+    public NavItem? NavItem { get; set; }
+    public SubNavItem? SubNavItem { get; set; }
+}

Backend/ERPCore/Domain/Entities/PoLine.cs

@@ -22,7 +22,7 @@ public class PoLine
     public Warehouse? Warehouse { get; set; }
 
     public decimal Qty { get; set; }
-    public decimal UnitPrice { get; set; }
+    public decimal UnitPrice { get; set; }//
     public decimal Tax { get; set; }
     public decimal QtyReceived { get; set; }
 }

Backend/ERPCore/Domain/Entities/ProductConfig.cs

@@ -0,0 +1,35 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Product configuration (FR-MD-11) — a <b>singleton row</b> (single-tenant, docs/00-CORE §1)
+/// gating optional product master-data features.
+/// <para>
+/// <see cref="SubcategoriesEnabled"/> and <see cref="BrandsEnabled"/> are enforced
+/// server-side: an Item write carrying a subcategory/brand while the flag is off is
+/// rejected with <c>CONFIG_DISABLED</c>. <see cref="ItemTypesEnabled"/> is
+/// <b>advisory only</b> — items carry no item-type reference (see <see cref="ItemType"/>),
+/// so there is nothing on a write to reject; the frontend honours it by hiding the
+/// builder's type section. Reads are never gated, so existing data stays visible after a
+/// flag is switched off.
+/// </para>
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ProductConfig
+{
+    /// <summary>Always 1 — the singleton row's id.</summary>
+    public const int SingletonId = 1;
+
+    public int ConfigId { get; set; }
+
+    public bool SubcategoriesEnabled { get; set; } = true;
+    public bool BrandsEnabled { get; set; } = true;
+    public bool ItemTypesEnabled { get; set; } = true;
+
+    public DateTime? UpdatedAt { get; set; }
+
+    public int? UpdatedBy { get; set; }
+    public User? UpdatedByUser { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Role.cs

@@ -0,0 +1,27 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Local shadow/projection of an AuthHex <c>Role</c> row, mirroring the same
+/// pattern <see cref="User"/> uses for AuthHex identities: <see cref="AuthRoleId"/>
+/// maps to AuthHex's Guid <c>RoleId</c>, while the local <see cref="RoleId"/> (int)
+/// is what <see cref="Permission"/>/<see cref="RolePermission"/>/<see cref="User.RoleId"/>
+/// FKs reference. AuthHex remains the source of truth; writes are forwarded there
+/// first (<c>IAuthHexClient</c>) and mirrored here on success.
+/// </summary>
+public class Role
+{
+    public int RoleId { get; set; }
+    public Guid AuthRoleId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsSystemRole { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/RolePermission.cs

@@ -0,0 +1,11 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Join row granting a <see cref="Role"/> visibility of a <see cref="Permission"/> (nav node).</summary>
+public class RolePermission
+{
+    public int RoleId { get; set; }
+    public int PermissionId { get; set; }
+
+    public Role? Role { get; set; }
+    public Permission? Permission { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalaryComponent.cs

@@ -0,0 +1,19 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Allowance/ad hoc deduction master (FR-HR-PAY-01). Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class SalaryComponent
+{
+    public int SalaryComponentId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public SalaryComponentType ComponentType { get; set; }
+    public bool IsTaxable { get; set; }
+    public bool IsEpfEtfApplicable { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SubCategory.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Subcategory — the single optional level below <see cref="Category"/> (FR-MD-04).
+/// Replaces the former self-referencing CATEGORY.parent_id tree: the hierarchy is
+/// exactly two levels deep and cannot nest further. Referenced optionally by
+/// <see cref="Item.SubCategoryId"/>. Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class SubCategory
+{
+    public int SubCategoryId { get; set; }
+    public string Name { get; set; } = string.Empty;
+
+    public int CategoryId { get; set; }
+    public Category? Category { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SubNavItem.cs

@@ -0,0 +1,18 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>A child sidebar entry under a <see cref="NavItem"/> (e.g. Products' children).</summary>
+public class SubNavItem
+{
+    public int SubNavItemId { get; set; }
+    public int NavItemId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Label { get; set; } = string.Empty;
+    public string? Icon { get; set; }
+    public string? Href { get; set; }
+    public int SortOrder { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public NavItem? NavItem { get; set; }
+}

Backend/ERPCore/Domain/Entities/TaxSlab.cs

@@ -0,0 +1,19 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Configurable APIT-style marginal tax slab (FR-HR-PAY-04) — government slabs
+/// change with the yearly budget, so this is never hardcoded. <see cref="UpperBound"/>
+/// null means "and above". Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class TaxSlab
+{
+    public int TaxSlabId { get; set; }
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+    public decimal LowerBound { get; set; }
+    public decimal? UpperBound { get; set; }
+    public decimal Rate { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/User.cs

@@ -22,4 +22,16 @@ public class User
 
     /// <summary>AuthHex identity (token <c>UserId</c> GUID); null for the seeded system user.</summary>
     public Guid? AuthUserId { get; set; }
+
+    /// <summary>
+    /// Mirrors the AuthHex identity's email (backfilled at create time by
+    /// <c>UsersController.Create</c>, best-effort by JIT provisioning otherwise).
+    /// Used only for the Employee&lt;-&gt;User cross-link soft match (docs/12-BACKEND-HRM.md
+    /// A.5) — never for authentication, which stays AuthHex's responsibility.
+    /// </summary>
+    public string? Email { get; set; }
+
+    /// <summary>Local shadow <see cref="Role"/> assignment; null until an admin assigns one.</summary>
+    public int? RoleId { get; set; }
+    public Role? Role { get; set; }
 }

Backend/ERPCore/Domain/Entities/WorkShift.cs

@@ -0,0 +1,32 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Attendance baseline (FR-HR-MD-01) — the shift definition Late/Early/OT figures
+/// are computed against (docs/12-BACKEND-HRM.md A.3, C.1). <see cref="IsOvernight"/>
+/// is explicit rather than inferred from End&lt;Start, since that comparison alone
+/// is ambiguous for a shift that starts and ends the same clock time next day.
+/// </summary>
+public class WorkShift
+{
+    public int WorkShiftId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public TimeSpan StartTime { get; set; }
+    public TimeSpan EndTime { get; set; }
+    public bool IsOvernight { get; set; }
+    public int GraceMinutes { get; set; } = 15;
+    public int BreakMinutes { get; set; } = 60;
+    public int StandardWorkingMinutes { get; set; } = 480;
+    public decimal OtMultiplier { get; set; } = 1.5m;
+
+    /// <summary>Bitmask, bit 0 = Monday .. bit 6 = Sunday.</summary>
+    public int WorkingDaysMask { get; set; } = 0b0111111;
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Enums/AttendanceBatchStatus.cs

@@ -0,0 +1,15 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Attendance upload batch lifecycle (FR-HR-ATT, docs/12-BACKEND-HRM.md C.4) —
+/// exactly the flow specified by the business: once <see cref="Confirmed"/> it
+/// becomes payroll's source of truth; once <see cref="UsedInPayroll"/> it is
+/// immutable even to Unlock (a payroll run must be unlocked/regenerated first).
+/// </summary>
+public enum AttendanceBatchStatus
+{
+    Draft,
+    Validated,
+    Confirmed,
+    UsedInPayroll
+}

Backend/ERPCore/Domain/Enums/AttendanceSourceType.cs

@@ -0,0 +1,13 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Origin of an attendance batch (docs/12-BACKEND-HRM.md C.4). <see cref="BiometricDevice"/>
+/// is a reserved future integration seam (docs §B.7) — no device feed exists yet.
+/// </summary>
+public enum AttendanceSourceType
+{
+    Excel,
+    Csv,
+    Manual,
+    BiometricDevice
+}

Backend/ERPCore/Domain/Enums/AttendanceStatus.cs

@@ -0,0 +1,17 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Per-day attendance classification (docs/12-BACKEND-HRM.md C.4). Lateness/OT are
+/// derived facts (LateMinutes/OvertimeMinutes &gt; 0) on an otherwise Present record,
+/// not separate statuses. <see cref="OnLeave"/> is derived from an overlapping
+/// Approved LeaveRequest with no uploaded punch (§6).
+/// </summary>
+public enum AttendanceStatus
+{
+    Present,
+    Absent,
+    HalfDay,
+    OnLeave,
+    Holiday,
+    WeekOff
+}

Backend/ERPCore/Domain/Enums/EmployeeDocumentStatus.cs

@@ -0,0 +1,11 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Uploaded staff document status (docs/12-BACKEND-HRM.md C.3). Never hard-deleted —
+/// archived instead, mirroring the deactivate-not-delete master convention (FR-MD-08).
+/// </summary>
+public enum EmployeeDocumentStatus
+{
+    Active,
+    Archived
+}

Backend/ERPCore/Domain/Enums/EmployeeStatus.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Employee lifecycle status (docs/12-BACKEND-HRM.md C.2). An Employee is never
+/// hard-deleted; separation is recorded here instead (with <c>LastWorkingDate</c>
+/// set), matching the deactivate-not-delete convention for masters (FR-MD-08)
+/// taken one step further since the record must be retained for audit/payroll history.
+/// </summary>
+public enum EmployeeStatus
+{
+    Active,
+    Suspended,
+    Resigned,
+    Terminated,
+    Retired
+}

Backend/ERPCore/Domain/Enums/Gender.cs

@@ -0,0 +1,9 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>Employee gender (docs/12-BACKEND-HRM.md C.2). Optional field, stored as a string.</summary>
+public enum Gender
+{
+    Male,
+    Female,
+    Other
+}

Backend/ERPCore/Domain/Enums/HrDocumentCategory.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>Staff document catalog category (docs/12-BACKEND-HRM.md C.3). Stored as a string.</summary>
+public enum HrDocumentCategory
+{
+    Identity,
+    Educational,
+    Contract,
+    Certification,
+    Statutory,
+    Other
+}

Backend/ERPCore/Domain/Enums/ItemType.cs

@@ -1,12 +0,0 @@
-namespace ERPCore.Domain.Enums;
-
-/// <summary>
-/// Item classification (FR-MD-01). Values match the <c>itemType</c> enum in
-/// docs/11-BACKEND-PHASE1.md §8. Stored as a string in the database.
-/// </summary>
-public enum ItemType
-{
-    Stocked,
-    NonStocked,
-    Service
-}

Backend/ERPCore/Domain/Enums/LeaveRequestStatus.cs

@@ -0,0 +1,11 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>Leave request approval lifecycle (FR-HR-LV-02, docs/12-BACKEND-HRM.md C.5).</summary>
+public enum LeaveRequestStatus
+{
+    Draft,
+    Submitted,
+    Approved,
+    Rejected,
+    Cancelled
+}

Backend/ERPCore/Domain/Enums/LoanInstallmentStatus.cs

@@ -0,0 +1,13 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// An installment flips Pending→Deducted only when its PayrollRun reaches Locked
+/// (docs/12-BACKEND-HRM.md A.4) — never at Generate/Draft, so a discarded/regenerated
+/// draft never prematurely consumes it.
+/// </summary>
+public enum LoanInstallmentStatus
+{
+    Pending,
+    Deducted,
+    Skipped
+}

Backend/ERPCore/Domain/Enums/LoanKind.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>Loan vs Advance discriminator (docs/12-BACKEND-HRM.md C.6) — structurally identical, differ only in intent/labeling.</summary>
+public enum LoanKind
+{
+    Loan,
+    Advance
+}

Backend/ERPCore/Domain/Enums/LoanStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum LoanStatus
+{
+    Active,
+    Closed,
+    Cancelled
+}

Backend/ERPCore/Domain/Enums/PayrollLineComponentCategory.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// EmployerContribution lines (EPF-employer, ETF) are informational/liability only —
+/// never subtracted from Net Salary (docs/12-BACKEND-HRM.md B.4).
+/// </summary>
+public enum PayrollLineComponentCategory
+{
+    Earning,
+    Deduction,
+    EmployerContribution
+}

Backend/ERPCore/Domain/Enums/PayrollRunStatus.cs

@@ -0,0 +1,15 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// PayrollRun approval workflow (FR-HR-PAY-06, docs/12-BACKEND-HRM.md C.6). Maps the
+/// business's 5-step flow to 3 stored states: Generate→Draft, Review is a human
+/// action (not stored), Approve→Approved, Lock→Locked (the point loan installments
+/// and attendance batches are stamped consumed — see A.4), Generate Payslips is an
+/// action gated on Locked, not a state.
+/// </summary>
+public enum PayrollRunStatus
+{
+    Draft,
+    Approved,
+    Locked
+}

Backend/ERPCore/Domain/Enums/RowValidationStatus.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>Per-record outcome of the attendance upload validation pipeline (docs/12-BACKEND-HRM.md §B.3.4).</summary>
+public enum RowValidationStatus
+{
+    Valid,
+    DuplicateWithinBatch,
+    DuplicateConfirmed,
+    EmployeeNotFound,
+    InvalidDateTime,
+    Error
+}

Backend/ERPCore/Domain/Enums/SalaryComponentType.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// SalaryComponent master category (docs/12-BACKEND-HRM.md C.6) — for Allowances and
+/// ad hoc Other Deductions only. OT/Late/No-Pay/Loan/EPF/ETF/Tax are system-computed,
+/// not user-defined components, to avoid a generic formula engine nobody asked for.
+/// </summary>
+public enum SalaryComponentType
+{
+    Earning,
+    Deduction
+}

Backend/ERPCore/Domain/Enums/SalaryStructureStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>Effective-dated salary structure status (docs/12-BACKEND-HRM.md C.6) — exactly one Active (open-ended) row per employee at a time.</summary>
+public enum SalaryStructureStatus
+{
+    Active,
+    Superseded
+}

Backend/ERPCore/Domain/Enums/StockNature.cs

@@ -0,0 +1,14 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Whether an item holds stock (FR-MD-01). Values match the <c>stockNature</c> enum in
+/// docs/11-BACKEND-PHASE1.md §8. Stored as a string in the database.
+/// Renamed from <c>ItemType</c> so that name could be taken by the ItemType master
+/// entity (Color/Size/Material) — the two concepts are unrelated (docs/10 Part C.9).
+/// </summary>
+public enum StockNature
+{
+    Stocked,
+    NonStocked,
+    Service
+}

Backend/ERPCore/Dtos/Auth/AuthRoleDtos.cs

@@ -0,0 +1,28 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace ERPCore.Dtos.Auth;
+
+/// <summary>AuthHex's Role projection (ERP_Auth_Service/API_DOCUMENTATION.md, RoleManager section).</summary>
+public sealed class AuthHexRoleDto
+{
+    public Guid RoleId { get; set; }
+    public string? Code { get; set; }
+    public string? Name { get; set; }
+    public bool? IsSystemRole { get; set; }
+    public DateTime CreatedAt { get; set; }
+}
+
+public sealed class CreateAuthHexRoleRequest
+{
+    [Required] public string Code { get; set; } = string.Empty;
+    public string? Name { get; set; }
+    public bool? IsSystemRole { get; set; }
+}
+
+public sealed class UpdateAuthHexRoleRequest
+{
+    [Required] public Guid RoleId { get; set; }
+    public string? Code { get; set; }
+    public string? Name { get; set; }
+    public bool? IsSystemRole { get; set; }
+}

Backend/ERPCore/Dtos/Auth/AuthUserDtos.cs

@@ -82,6 +82,14 @@ public sealed class GetUserDetailsResponse
     public JsonElement? UserType { get; set; }
 }
 
+/// <summary>AuthHex's UserType lookup (ERP_Auth_Service/API_DOCUMENTATION.md, listUserTypes).</summary>
+public sealed class UserTypeDto
+{
+    public Guid UserTypeId { get; set; }
+    public string? Code { get; set; }
+    public string? Description { get; set; }
+}
+
 public sealed class SessionDto
 {
     public string? SessionId { get; set; }
@@ -175,5 +183,9 @@ public sealed class TwoFaStatusResponse
 
 public sealed class LogoutRequest
 {
-    [Required] public Guid UserId { get; set; }
+    /// <summary>
+    /// Optional: AuthHex returns no <c>userId</c> on login, so browsers cannot supply one.
+    /// When omitted, the controller resolves it from the session token's UserId claim.
+    /// </summary>
+    public Guid? UserId { get; set; }
 }

Backend/ERPCore/Dtos/Brands/BrandDtos.cs

@@ -0,0 +1,26 @@
+using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Dtos.Brands;
+
+/// <summary>Brand resource (docs/11-BACKEND-PHASE1.md §2.6).</summary>
+public sealed record BrandDto(
+    int BrandId, string Name, EntityStatus Status, DateTime CreatedAt, DateTime? UpdatedAt);
+
+// Request DTOs — narrow: server-controlled fields (status, ids, timestamps)
+// are intentionally excluded to prevent over-posting (02-SECURITY B.6 / C.1). ----
+
+public sealed class CreateBrandRequest
+{
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+}
+
+public sealed class UpdateBrandRequest
+{
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+}
+
+public sealed class UpdateBrandStatusRequest
+{
+    [Required, EnumDataType(typeof(EntityStatus))] public EntityStatus Status { get; set; }
+}

Backend/ERPCore/Dtos/Categories/CategoryDtos.cs

@@ -1,15 +1,56 @@
 using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
 
 namespace ERPCore.Dtos.Categories;
 
-/// <summary>Flat category resource (docs/11-BACKEND-PHASE1.md §2.3).</summary>
-public sealed record CategoryDto(int CategoryId, string Name, int? ParentId);
+// Category (docs/11-BACKEND-PHASE1.md §2.3) ------------------------------------
+// The hierarchy is exactly two levels: Category → SubCategory. The former
+// self-nesting tree (parentId / ?tree=true / CategoryTreeDto) was removed in
+// migration #2 — see docs/10 Part C.1.
 
-/// <summary>Nested category node for <c>GET /categories?tree=true</c>.</summary>
-public sealed record CategoryTreeDto(int CategoryId, string Name, int? ParentId, IReadOnlyList<CategoryTreeDto> Children);
+/// <summary>Category resource — the top level.</summary>
+public sealed record CategoryDto(
+    int CategoryId, string Name, EntityStatus Status, DateTime CreatedAt, DateTime? UpdatedAt);
+
+/// <summary>Subcategory resource — the single optional level below a category.</summary>
+public sealed record SubCategoryDto(
+    int SubCategoryId, int CategoryId, string Name, EntityStatus Status,
+    DateTime CreatedAt, DateTime? UpdatedAt);
+
+// Request DTOs — narrow: server-controlled fields (status, ids, timestamps)
+// are intentionally excluded to prevent over-posting (02-SECURITY B.6 / C.1). ----
 
 public sealed class CreateCategoryRequest
 {
     [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
-    public int? ParentId { get; set; }
+}
+
+public sealed class UpdateCategoryRequest
+{
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+}
+
+public sealed class UpdateCategoryStatusRequest
+{
+    [Required, EnumDataType(typeof(EntityStatus))] public EntityStatus Status { get; set; }
+}
+
+/// <summary>Body for <c>POST /categories/{categoryId}/subcategories</c>; the parent comes from the route.</summary>
+public sealed class CreateSubCategoryRequest
+{
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+}
+
+/// <summary>
+/// Body for <c>PUT /subcategories/{id}</c>. Name only — a subcategory cannot be reparented,
+/// since moving one would silently invalidate the category of every item referencing it.
+/// </summary>
+public sealed class UpdateSubCategoryRequest
+{
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+}
+
+public sealed class UpdateSubCategoryStatusRequest
+{
+    [Required, EnumDataType(typeof(EntityStatus))] public EntityStatus Status { get; set; }
 }

Backend/ERPCore/Dtos/Config/ProductConfigDtos.cs

@@ -0,0 +1,27 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace ERPCore.Dtos.Config;
+
+/// <summary>
+/// Product configuration resource (docs/11-BACKEND-PHASE1.md §2.8). Singleton.
+/// <see cref="ItemTypesEnabled"/> is advisory (frontend-honoured) — see the entity docs.
+/// </summary>
+public sealed record ProductConfigDto(
+    bool SubcategoriesEnabled, bool BrandsEnabled, bool ItemTypesEnabled,
+    DateTime? UpdatedAt, int? UpdatedBy);
+
+/// <summary>
+/// Full replacement of the flags. <c>UpdatedBy</c> is derived from the token, never posted.
+/// <para>
+/// The flags are <see cref="bool"/>? deliberately: <c>[Required]</c> on a non-nullable bool
+/// is a no-op (it always has a value), so a body of <c>{}</c> would bind every flag to
+/// <c>false</c> and silently switch all three features off. Nullable makes the requirement
+/// actually bind — an omitted flag is a 400, not an accidental disable.
+/// </para>
+/// </summary>
+public sealed class UpdateProductConfigRequest
+{
+    [Required] public bool? SubcategoriesEnabled { get; set; }
+    [Required] public bool? BrandsEnabled { get; set; }
+    [Required] public bool? ItemTypesEnabled { get; set; }
+}

Backend/ERPCore/Dtos/Dashboard/DashboardDtos.cs

@@ -0,0 +1,24 @@
+namespace ERPCore.Dtos.Dashboard;
+
+/// <summary>
+/// Aggregate counts for the dashboard overview — mirrors the widget set in
+/// docs/dashboard-implementation.pdf: reorder alerts, on-hand summary, stock valuation,
+/// pending-approval POs, pending GRNs, open requisitions, open counts awaiting posting,
+/// and open RFQs. Recent movements isn't here — it's just GET /stock/ledger with a small
+/// pageSize, no aggregation needed. A single computed-on-read object, not a stored
+/// entity — same as reorder alerts (docs/11 §5.7).
+/// </summary>
+public sealed record DashboardStatsDto(
+    int LowStockAlerts,
+    decimal OnHandTotal,
+    int OnHandWarehouses,
+    decimal StockValuationTotal,
+    IReadOnlyList<WarehouseValuationDto> StockValuationByWarehouse,
+    int PendingApprovalPurchaseOrders,
+    int PendingGrns,
+    int OpenRequisitions,
+    int PendingCounts,
+    int OpenRfqs);
+
+/// <summary>One bar in the Stock Valuation chart — total FIFO layer value for a warehouse.</summary>
+public sealed record WarehouseValuationDto(int WarehouseId, decimal Total);