implement fe with backend

Reviewed-on: #23

.gitignore

@@ -31,8 +31,11 @@ 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/
+# Reverted 2026-07-31: excluding new EF Core migrations while
+# ErpDbContextModelSnapshot.cs stayed tracked meant every `dotnet ef
+# migrations add` after the initial 4 silently produced a migration git would
+# never see, while the (tracked) snapshot's changes committed normally —
+# so the snapshot kept claiming tables existed that no migration in git
+# history ever created them. Confirmed live: 25 HRM tables + 11 Manufacturing
+# tables were missing from the actual database for exactly this reason.
+# Migrations now stay tracked like any other source file — commit them.

Backend/ERPCore/Controllers/CustomersController.cs

@@ -0,0 +1,69 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Customers;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Customer master endpoints for Phase 1 sales.</summary>
+[Route("api/v1/customers")]
+public sealed class CustomersController : ApiControllerBase
+{
+    private readonly ICustomerService _customers;
+
+    public CustomersController(ICustomerService customers) => _customers = customers;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CustomerDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CustomerDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] EntityStatus? status,
+        [FromQuery] CustomerType? customerType,
+        CancellationToken ct)
+        => Ok(await _customers.ListAsync(query, status, customerType, ct));
+
+    [HttpGet("{customerId:int}")]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CustomerDto>> GetById(int customerId, CancellationToken ct)
+    {
+        var result = await _customers.GetAsync(customerId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<CustomerDto>> Create([FromBody] CreateCustomerRequest request, CancellationToken ct)
+    {
+        var result = await _customers.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/customers/{result.Value.CustomerId}", result.Value);
+    }
+
+    [HttpPut("{customerId:int}")]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<CustomerDto>> Update(int customerId, [FromBody] UpdateCustomerRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _customers.UpdateAsync(customerId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{customerId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int customerId, [FromBody] UpdateCustomerStatusRequest request, CancellationToken ct)
+    {
+        await _customers.SetStatusAsync(customerId, request.Status, ct);
+        return NoContent();
+    }
+}

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/FreeIssuesController.cs

@@ -0,0 +1,78 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Thin API alias for free-issue handling. Free issues are modeled as sales slips
+/// with line-level <c>IsFreeIssue</c>/<c>FreeQty</c> flags, so this controller reuses
+/// the existing sales-slip CRUD surface under a more business-friendly route.
+/// </summary>
+[Route("api/v1/free-issues")]
+public sealed class FreeIssuesController : ApiControllerBase
+{
+    private readonly ISalesSlipService _slips;
+
+    public FreeIssuesController(ISalesSlipService slips) => _slips = slips;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<FreeIssueSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<FreeIssueSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesSlipStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _slips.ListFreeIssuesAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{freeIssueId:int}")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<FreeIssueDto>> GetById(int freeIssueId, CancellationToken ct)
+    {
+        var result = await _slips.GetFreeIssueAsync(freeIssueId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{freeIssueId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesSlipPostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipPostingCheckDto>> PostingCheck(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.CheckPostingAsync(freeIssueId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<FreeIssueDto>> Create([FromBody] CreateSalesSlipRequest request, CancellationToken ct)
+    {
+        var result = await _slips.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/free-issues/{result.Value.SalesSlipId}", result.Value);
+    }
+
+    [HttpPut("{freeIssueId:int}")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<FreeIssueDto>> Update(int freeIssueId, [FromBody] UpdateSalesSlipRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _slips.UpdateAsync(freeIssueId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{freeIssueId:int}/post")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<FreeIssueDto>> Post(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.PostAsync(freeIssueId, ct));
+
+    [HttpPost("{freeIssueId:int}/cancel")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<FreeIssueDto>> Cancel(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.CancelAsync(freeIssueId, ct));
+}

Backend/ERPCore/Controllers/GeneralLedgerController.cs

@@ -0,0 +1,43 @@
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Generic reverse proxy into the external General Ledger service — forwards every
+/// method/path/query/body under this prefix verbatim via
+/// <see cref="IGeneralLedgerService"/> and returns GL's response (status, content-type,
+/// body) unchanged. No endpoint-specific shape lives here; see
+/// docs/12-GENERAL-LEDGER-INTEGRATION.md for the full GL contract and what this proxy
+/// does and doesn't do. Gated by the same ERP door policy as every other v1 endpoint
+/// (<see cref="ApiControllerBase"/>) — the shared GL API key is attached server-side
+/// only and is never exposed to the frontend.
+/// </summary>
+[Route("api/v1/gl")]
+public sealed class GeneralLedgerController : ApiControllerBase
+{
+    private readonly IGeneralLedgerService _gl;
+
+    public GeneralLedgerController(IGeneralLedgerService gl) => _gl = gl;
+
+    [HttpGet("{**path}")]
+    public Task<IActionResult> Get(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Get, path, ct);
+
+    [HttpPost("{**path}")]
+    public Task<IActionResult> Post(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Post, path, ct);
+
+    [HttpPut("{**path}")]
+    public Task<IActionResult> Put(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Put, path, ct);
+
+    private async Task<IActionResult> ForwardAsync(HttpMethod method, string path, CancellationToken ct)
+    {
+        var body = method == HttpMethod.Get ? null : Request.Body;
+        var result = await _gl.ForwardAsync(method, path, Request.QueryString.Value, Request.ContentType, body, ct);
+        return new ContentResult
+        {
+            StatusCode = result.StatusCode,
+            Content = result.Body,
+            ContentType = result.ContentType ?? "application/json"
+        };
+    }
+}

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/ProductionRunsController.cs

@@ -0,0 +1,157 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Production;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Production run endpoints (docs/30-BACKEND-PHASE2.md §D.2–D.3).</summary>
+[Route("api/v1/production-runs")]
+public sealed class ProductionRunsController : ApiControllerBase
+{
+    private readonly IProductionRunService _runs;
+
+    public ProductionRunsController(IProductionRunService runs) => _runs = runs;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RunSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RunSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] ProductionRunStatus? status,
+        [FromQuery] int? templateId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _runs.ListAsync(query, status, templateId, warehouseId, ct));
+
+    [HttpGet("{runId:int}")]
+    [ProducesResponseType(typeof(RunGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RunGraphDto>> GetById(int runId, CancellationToken ct)
+    {
+        var result = await _runs.GetAsync(runId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RunGraphDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunGraphDto>> Create([FromBody] CreateRunRequest request, CancellationToken ct)
+    {
+        var result = await _runs.CreateAsync(request, ct);
+
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/production-runs/{result.Value.RunId}", result.Value);
+    }
+
+    [HttpPut("{runId:int}/stages/{runStageId:int}/quantities")]
+    [ProducesResponseType(typeof(RunStageDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunStageDto>> UpdateQuantities(
+        int runId, int runStageId, [FromBody] UpdateStageQuantitiesRequest request, CancellationToken ct)
+        => Ok(await _runs.UpdateStageQuantitiesAsync(runId, runStageId, request, ct));
+
+    // --- stage actions (docs/30 §D.3) ---------------------------------------
+    //
+    // Idempotency-Key is accepted on every action to match the Phase-1 contract (docs/11
+    // §1.6) but, as in GrnService.ConfirmAsync, it is not stored. Replay safety comes from
+    // the status guards instead: a double-fire finds the stage already moved on and gets a
+    // 409, which docs/21 §6 tells the client to treat as a silent refetch. Recorded as a
+    // deviation from §D.3's "idempotency-key honored".
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/start")]
+    [ProducesResponseType(typeof(StartStageResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<StartStageResultDto>> Start(
+        int runId, int runStageId,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.StartStageAsync(runId, runStageId, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/complete")]
+    [ProducesResponseType(typeof(RunStageDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunStageDto>> Complete(
+        int runId, int runStageId, [FromBody] CompleteStageRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.CompleteStageAsync(runId, runStageId, request, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/approve")]
+    [ProducesResponseType(typeof(ApproveStageResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ApproveStageResultDto>> Approve(
+        int runId, int runStageId, [FromBody] ApproveStageRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.ApproveStageAsync(runId, runStageId, request ?? new ApproveStageRequest(), ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/transfer")]
+    [ProducesResponseType(typeof(TransferResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TransferResultDto>> Transfer(
+        int runId, int runStageId, [FromBody] TransferRemainderRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.TransferAsync(runId, runStageId, request, ct));
+
+    [HttpPost("{runId:int}/inputs/{runInputId:int}/return-leftover")]
+    [ProducesResponseType(typeof(ReturnLeftoverResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ReturnLeftoverResultDto>> ReturnLeftover(
+        int runId, int runInputId, [FromBody] ReturnLeftoverRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.ReturnLeftoverAsync(runId, runInputId, request, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/reject-intake")]
+    [ProducesResponseType(typeof(RejectIntakeResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<RejectIntakeResultDto>> RejectIntake(
+        int runId, int runStageId, [FromBody] RejectRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.RejectIntakeAsync(runId, runStageId, request ?? new RejectRequest(), ct));
+
+    /// <summary>Terminal reject — resets the whole run for a rework pass (FR-MFG-16).</summary>
+    [HttpPost("{runId:int}/stages/{runStageId:int}/reject")]
+    [ProducesResponseType(typeof(TerminalRejectResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<TerminalRejectResultDto>> Reject(
+        int runId, int runStageId, [FromBody] RejectRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.RejectTerminalAsync(runId, runStageId, request ?? new RejectRequest(), ct));
+
+    [HttpPost("{runId:int}/cancel")]
+    [ProducesResponseType(typeof(CancelRunResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<CancelRunResultDto>> Cancel(
+        int runId, [FromBody] CancelRunRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.CancelAsync(runId, request, ct));
+}

Backend/ERPCore/Controllers/ProductionTemplatesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Production;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Production template endpoints (docs/30-BACKEND-PHASE2.md §D.1).</summary>
+[Route("api/v1/production-templates")]
+public sealed class ProductionTemplatesController : ApiControllerBase
+{
+    private readonly IProductionTemplateService _templates;
+
+    public ProductionTemplatesController(IProductionTemplateService templates) => _templates = templates;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<TemplateSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<TemplateSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _templates.ListAsync(query, status, ct));
+
+    [HttpGet("{templateId:int}")]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<TemplateGraphDto>> GetById(int templateId, CancellationToken ct)
+    {
+        var result = await _templates.GetAsync(templateId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TemplateGraphDto>> Create(
+        [FromBody] SaveTemplateRequest request, CancellationToken ct)
+    {
+        var result = await _templates.CreateAsync(request, ct);
+
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/production-templates/{result.Value.TemplateId}", result.Value);
+    }
+
+    [HttpPut("{templateId:int}")]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TemplateGraphDto>> Update(
+        int templateId, [FromBody] SaveTemplateRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _templates.UpdateAsync(templateId, request, expected, ct);
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{templateId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int templateId, [FromBody] UpdateTemplateStatusRequest request, CancellationToken ct)
+    {
+        await _templates.SetStatusAsync(templateId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/SalesInvoicesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-invoices")]
+public sealed class SalesInvoicesController : ApiControllerBase
+{
+    private readonly ISalesInvoiceService _invoices;
+
+    public SalesInvoicesController(ISalesInvoiceService invoices) => _invoices = invoices;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesInvoiceSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesInvoiceSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesInvoiceStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _invoices.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{salesInvoiceId:int}")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesInvoiceDto>> GetById(int salesInvoiceId, CancellationToken ct)
+    {
+        var result = await _invoices.GetAsync(salesInvoiceId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{salesInvoiceId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesInvoicePostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesInvoicePostingCheckDto>> PostingCheck(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.CheckPostingAsync(salesInvoiceId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<SalesInvoiceDto>> Create([FromBody] CreateSalesInvoiceRequest request, CancellationToken ct)
+    {
+        var result = await _invoices.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/sales-invoices/{result.Value.SalesInvoiceId}", result.Value);
+    }
+
+    [HttpPut("{salesInvoiceId:int}")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalesInvoiceDto>> Update(int salesInvoiceId, [FromBody] UpdateSalesInvoiceRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _invoices.UpdateAsync(salesInvoiceId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{salesInvoiceId:int}/post")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesInvoiceDto>> Post(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.PostAsync(salesInvoiceId, ct));
+
+    [HttpPost("{salesInvoiceId:int}/cancel")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesInvoiceDto>> Cancel(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.CancelAsync(salesInvoiceId, ct));
+}

Backend/ERPCore/Controllers/SalesReportsController.cs

@@ -0,0 +1,35 @@
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/reports/sales")]
+public sealed class SalesReportsController : ApiControllerBase
+{
+    private readonly ISalesReportService _reports;
+
+    public SalesReportsController(ISalesReportService reports) => _reports = reports;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(IReadOnlyList<SalesReportDefinitionDto>), StatusCodes.Status200OK)]
+    public ActionResult<IReadOnlyList<SalesReportDefinitionDto>> ListReports()
+        => Ok(_reports.ListReports());
+
+    [HttpGet("{reportId}")]
+    [ProducesResponseType(typeof(SalesReportDefinitionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public ActionResult<SalesReportDefinitionDto> GetReport(string reportId)
+    {
+        var report = _reports.GetReport(reportId);
+        return report is null ? NotFound() : Ok(report);
+    }
+
+    [HttpPost("query")]
+    [ProducesResponseType(typeof(SalesReportQueryResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesReportQueryResponse>> Query([FromBody] SalesReportQueryRequest request, CancellationToken ct)
+    {
+        var rows = await _reports.QueryAsync(request.ReportType, request.From, request.To, request.ItemId, request.CustomerId, request.WarehouseId, ct);
+        return Ok(new SalesReportQueryResponse(request.ReportType, request.From, request.To, rows));
+    }
+}

Backend/ERPCore/Controllers/SalesSlipPromotionsController.cs

@@ -0,0 +1,22 @@
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-slips/{salesSlipId:int}/free-issue-suggestions")]
+public sealed class SalesSlipPromotionsController : ApiControllerBase
+{
+    private readonly ISalesPromotionSuggestionService _suggestions;
+
+    public SalesSlipPromotionsController(ISalesPromotionSuggestionService suggestions) => _suggestions = suggestions;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(SalesFreeIssueSuggestionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesFreeIssueSuggestionDto>> Get(int salesSlipId, CancellationToken ct)
+    {
+        var result = await _suggestions.GetFreeIssueSuggestionsAsync(salesSlipId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+}

Backend/ERPCore/Controllers/SalesSlipsController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-slips")]
+public sealed class SalesSlipsController : ApiControllerBase
+{
+    private readonly ISalesSlipService _slips;
+
+    public SalesSlipsController(ISalesSlipService slips) => _slips = slips;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesSlipSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesSlipSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesSlipStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _slips.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{salesSlipId:int}")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipDto>> GetById(int salesSlipId, CancellationToken ct)
+    {
+        var result = await _slips.GetAsync(salesSlipId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{salesSlipId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesSlipPostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipPostingCheckDto>> PostingCheck(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.CheckPostingAsync(salesSlipId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<SalesSlipDto>> Create([FromBody] CreateSalesSlipRequest request, CancellationToken ct)
+    {
+        var result = await _slips.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/sales-slips/{result.Value.SalesSlipId}", result.Value);
+    }
+
+    [HttpPut("{salesSlipId:int}")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalesSlipDto>> Update(int salesSlipId, [FromBody] UpdateSalesSlipRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _slips.UpdateAsync(salesSlipId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{salesSlipId:int}/post")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesSlipDto>> Post(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.PostAsync(salesSlipId, ct));
+
+    [HttpPost("{salesSlipId:int}/cancel")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesSlipDto>> Cancel(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.CancelAsync(salesSlipId, ct));
+}

Backend/ERPCore/Controllers/UsersController.cs

@@ -1,4 +1,5 @@
 using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
 using ERPCore.Dtos.Users;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -13,8 +14,19 @@ namespace ERPCore.Controllers;
 public sealed class UsersController : ApiControllerBase
 {
     private readonly IUserManagementService _users;
+    private readonly IEmployeeUserLinkService _links;
 
-    public UsersController(IUserManagementService users) => _users = users;
+    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)]

Backend/ERPCore/Domain/DocumentTypes.cs

@@ -14,4 +14,9 @@ public static class DocumentTypes
     public const string Adjustment = "ADJ";
     public const string Count = "CNT";
     public const string PurchaseReturn = "PRET";
+
+    /// <summary>Production run (docs/30 FR-MFG-08) — <c>PRD-2026-00001</c>.</summary>
+    public const string Production = "PRD";
+    public const string SalesInvoice = "SI";
+    public const string SalesSlip = "SSL";
 }

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/Customer.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Customer master for both B2B and B2C sales.
+/// Phase 1 keeps this lean: identity, contact, tax, credit, and default warehouse.
+/// </summary>
+public class Customer
+{
+    public int CustomerId { get; set; }
+    public string CustomerCode { get; set; } = string.Empty;
+    public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+
+    public string Name { get; set; } = string.Empty;
+    public string? DisplayName { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City { get; set; }
+    public string? Country { get; set; }
+
+    public string? TaxRegistrationNo { get; set; }
+    public decimal CreditLimit { get; set; }
+    public int CreditDays { get; set; }
+
+    public int? DefaultWarehouseId { get; set; }
+    public Warehouse? DefaultWarehouse { 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/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/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/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/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/ProductionRun.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One execution instance of a template (FR-MFG-08), numbered <c>PRD-2026-00001</c>.
+/// Every stage, input, output and edge is <b>copied</b> from the template at creation
+/// with quantities scaled by <see cref="ScaleFactor"/>, so a completed run stays
+/// readable even if the template is later edited (FR-MFG-06).
+/// <para>The run's <b>cost pool</b> is derived, never stored:
+/// <c>Σ RunStageInput.ConsumedValue − Σ RunStageInput.ReturnedValue</c>. The terminal
+/// approve divides it by the good quantity to cost the finished layer, then closes it
+/// (FR-MFG-13, <c>409 RUN_COST_CLOSED</c>).</para>
+/// Mutable aggregate with a <see cref="RowVersion"/> token. Model: docs/30 Part C.
+/// </summary>
+public class ProductionRun
+{
+    public int RunId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int TemplateId { get; set; }
+    public ProductionTemplate? Template { get; set; }
+
+    /// <summary>Stock inputs are consumed from, and the finished good received into, this warehouse.</summary>
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    /// <summary>Optional destination bin for the finished goods. Reaches the ledger only — stock layers carry no bin.</summary>
+    public int? OutputBinId { get; set; }
+    public Bin? OutputBin { get; set; }
+
+    /// <summary>Target quantity of the finished item; drives <see cref="ScaleFactor"/>.</summary>
+    public decimal TargetQty { get; set; }
+
+    /// <summary><c>TargetQty / terminalOutput.QtyPerBatch</c>, applied to every copied quantity.</summary>
+    public decimal ScaleFactor { get; set; }
+
+    public ProductionRunStatus Status { get; set; } = ProductionRunStatus.InProgress;
+
+    /// <summary>Incremented by each terminal reject (FR-MFG-16); prior figures live in the event history.</summary>
+    public int ReworkCount { get; set; }
+
+    public int? CancelReasonCodeId { get; set; }
+    public ReasonCode? CancelReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+
+    /// <summary>Set by the terminal approve only. A cancelled run leaves this null.</summary>
+    public DateTime? CompletedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<RunStage> Stages { get; set; } = new List<RunStage>();
+    public ICollection<RunEdge> Edges { get; set; } = new List<RunEdge>();
+    public ICollection<RunStageEvent> Events { get; set; } = new List<RunStageEvent>();
+}

Backend/ERPCore/Domain/Entities/ProductionTemplate.cs

@@ -0,0 +1,43 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A reusable production-line definition — the stage graph designed on the canvas
+/// (FR-MFG-01). Never hard-deleted once referenced by a run; deactivated instead
+/// (FR-MD-08 posture). Editing is locked while any run of it is InProgress
+/// (FR-MFG-06, <c>409 TEMPLATE_IN_USE</c>) — edit-lock replaces versioning, which is
+/// why runs copy display fields at creation. Mutable aggregate with a
+/// <see cref="RowVersion"/> token. Model: docs/30 Part C.
+/// </summary>
+public class ProductionTemplate
+{
+    public int TemplateId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    /// <summary>
+    /// Canvas-only annotations (grouping boxes and divider lines) as a jsonb array, stored
+    /// verbatim and never interpreted server-side.
+    /// </summary>
+    /// <remarks>
+    /// Not in docs/30 Part C — added because the builder canvas already draws these and
+    /// without somewhere to keep them a save would silently discard the user's layout notes.
+    /// They carry no graph semantics: no ports, no edges, and the validator never sees them.
+    /// Nullable so a template that has none stores nothing rather than an empty array.
+    /// </remarks>
+    public string? Annotations { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public ICollection<TemplateStage> Stages { get; set; } = new List<TemplateStage>();
+    public ICollection<StageEdge> Edges { get; set; } = new List<StageEdge>();
+    public ICollection<ProductionRun> Runs { get; set; } = new List<ProductionRun>();
+}

Backend/ERPCore/Domain/Entities/RunEdge.cs

@@ -0,0 +1,28 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A parent → child arrow copied from the template's <see cref="StageEdge"/> set at run
+/// creation.
+/// <para><b>Addition to docs/30 Part C (recorded).</b> The doc's entity model has no run
+/// edge table, but the run graph needs its own copy: deriving edges at read time through
+/// <c>RunStage.TemplateStageId → STAGE_EDGE</c> would let a later template edit silently
+/// rewrite completed-run history — the exact thing FR-MFG-06 exists to prevent — and
+/// breaks outright once that link is nulled by a stage deletion.</para>
+/// <para>Used for the run canvas, child-readiness evaluation and reject-intake's
+/// "delivering parents". Note that <b>WIP delivery is routed by
+/// <c>RunStageInput.FromRunOutputId</c>, not by these edges</b> — an edge is display and
+/// validation only.</para>
+/// </summary>
+public class RunEdge
+{
+    public int RunEdgeId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    public int ParentRunStageId { get; set; }
+    public RunStage? ParentRunStage { get; set; }
+
+    public int ChildRunStageId { get; set; }
+    public RunStage? ChildRunStage { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunStage.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One stage of a run — a copy of a <see cref="TemplateStage"/> taken at run creation
+/// (FR-MFG-06), carrying its own live status and actual timings. Model: docs/30 Part C.
+/// <para><b>Whether this stage is terminal is derived</b>, never stored: a stage is
+/// terminal when it has no outbound <see cref="RunEdge"/>. Storing it would let it
+/// drift from the edge set.</para>
+/// </summary>
+public class RunStage
+{
+    public int RunStageId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    /// <summary>
+    /// Provenance link back to the template stage. <b>Nullable</b>: a template PUT may
+    /// delete a stage while completed/cancelled runs still reference it (the edit-lock
+    /// only blocks edits during InProgress runs), so the FK is <c>SET NULL</c> rather
+    /// than blocking the edit forever. Everything needed to display a historical run is
+    /// copied below, which is exactly what FR-MFG-06 anticipates.
+    /// </summary>
+    public int? TemplateStageId { get; set; }
+    public TemplateStage? TemplateStage { get; set; }
+
+    // --- copied from the template at run creation (FR-MFG-06) ---
+    public string Name { get; set; } = string.Empty;
+    public string? RoleLabel { get; set; }
+    public int EstimatedMinutes { get; set; }
+    public decimal PosX { get; set; }
+    public decimal PosY { get; set; }
+
+    public ProductionStageStatus Status { get; set; } = ProductionStageStatus.Waiting;
+
+    /// <summary>Stamped at start; preserved across a reject-intake rework so the original start stands (FR-MFG-19).</summary>
+    public DateTime? ActualStartAt { get; set; }
+    public DateTime? ActualEndAt { get; set; }
+
+    /// <summary>Copied from the template stage; definitions survive a rework.</summary>
+    public string FieldDefs { get; set; } = "[]";
+
+    /// <summary>Captured at complete as a jsonb object; cleared by a terminal reject so required fields are re-answered.</summary>
+    public string? FieldValues { get; set; }
+
+    /// <summary>
+    /// Concurrency token. Stage actions re-read the stage inside their transaction and
+    /// let this xmin check serialize concurrent requests — it is what stops two
+    /// simultaneous terminal approves from both reading <c>Done</c> and posting two
+    /// receipts. See the idempotency note in <c>ProductionRunService</c>.
+    /// </summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<RunStageInput> Inputs { get; set; } = new List<RunStageInput>();
+    public ICollection<RunStageOutput> Outputs { get; set; } = new List<RunStageOutput>();
+    public ICollection<RunStageEvent> Events { get; set; } = new List<RunStageEvent>();
+}

Backend/ERPCore/Domain/Entities/RunStageEvent.cs

@@ -0,0 +1,40 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Immutable history of everything that happened to a run (docs/30 Part C). Written by
+/// every mutating action and never updated or deleted, so a run's story — including the
+/// figures discarded by each rework — survives in full.
+/// <para><b>Addition to docs/30 Part C (recorded):</b> <see cref="RunId"/>. The doc hangs
+/// events off the stage only, which leaves run-level events (cancel, terminal reject)
+/// with no home and forces the detail timeline to join through stages. Keeping both
+/// links makes <see cref="RunStageId"/> optional and the timeline a single query.</para>
+/// </summary>
+public class RunStageEvent
+{
+    public int EventId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    /// <summary>Null for run-level events (Cancel).</summary>
+    public int? RunStageId { get; set; }
+    public RunStage? RunStage { get; set; }
+
+    public RunStageEventType EventType { get; set; }
+
+    public string? Note { get; set; }
+
+    /// <summary>
+    /// Event-specific detail as jsonb — consumed layers on a Start, pulled-back
+    /// quantities on a RejectIntake, the full pre-rework snapshot on a TerminalReject.
+    /// Pre-serialized string, written only through <c>ProductionJson</c>.
+    /// </summary>
+    public string? Payload { get; set; }
+
+    public int UserId { get; set; }
+    public User? User { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunStageInput.cs

@@ -0,0 +1,55 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One input line of a run stage — a copy of a <see cref="StageInput"/> with its
+/// quantity scaled at creation, plus the live consumption/delivery figures.
+/// Model: docs/30 Part C.
+/// <para><b>Stock inputs</b> accumulate <see cref="ConsumedQty"/>/<see cref="ConsumedValue"/>
+/// at each start and <see cref="ReturnedQty"/>/<see cref="ReturnedValue"/> on leftover
+/// return or run cancel. Those four columns are the whole cost pool
+/// (<c>Σ consumed − Σ returned</c>) and are deliberately <b>not</b> reset by a terminal
+/// reject — already-consumed material stays in the pool (FR-MFG-16).</para>
+/// <para><b>Upstream inputs</b> accumulate <see cref="DeliveredQty"/> as parent stages
+/// transfer WIP in. The stage becomes Ready only when every upstream input has
+/// <c>DeliveredQty &gt;= PlannedQty</c> (FR-MFG-09, an all-parents join).</para>
+/// </summary>
+public class RunStageInput
+{
+    public int RunInputId { get; set; }
+
+    public int RunStageId { get; set; }
+    public RunStage? RunStage { get; set; }
+
+    public StageInputSource Source { get; set; }
+
+    public int? ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    /// <summary>The parent output feeding this input. This — not <see cref="RunEdge"/> — is what routes a transfer.</summary>
+    public int? FromRunOutputId { get; set; }
+    public RunStageOutput? FromRunOutput { get; set; }
+
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    /// <summary>Scaled at creation; per-run editable until the stage starts (FR-MFG-08, <c>409 STAGE_NOT_EDITABLE</c>).</summary>
+    public decimal PlannedQty { get; set; }
+
+    /// <summary>
+    /// Stock inputs only, in the item's <b>base</b> UOM. A start consumes
+    /// <c>max(0, PlannedQty − ConsumedQty)</c> and adds to these, so a rework restart
+    /// with an unchanged planned quantity consumes nothing and one with a raised planned
+    /// quantity consumes only the delta (FR-MFG-16).
+    /// </summary>
+    public decimal ConsumedQty { get; set; }
+    public decimal ConsumedValue { get; set; }
+
+    /// <summary>Upstream inputs only: accumulated by parent transfers.</summary>
+    public decimal DeliveredQty { get; set; }
+
+    /// <summary>Leftover returns (FR-MFG-14) and cancel returns (FR-MFG-17), at the consumed weighted cost.</summary>
+    public decimal ReturnedQty { get; set; }
+    public decimal ReturnedValue { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunStageOutput.cs

@@ -0,0 +1,43 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One output line of a run stage — a copy of a <see cref="StageOutput"/> with its
+/// quantity scaled at creation, plus the live produced/scrapped/transferred figures.
+/// Model: docs/30 Part C.
+/// <para><b>Available to transfer is derived, never stored:</b>
+/// <c>ProducedQty − ScrappedQty − TransferredQty</c>. Every transfer path checks it and
+/// raises <c>422 TRANSFER_EXCEEDS_AVAILABLE</c> (FR-MFG-12).</para>
+/// <para>Scrap cost is <b>absorbed</b> into the run cost pool as normal yield loss — no
+/// write-off ledger entry is posted (FR-MFG-11).</para>
+/// </summary>
+public class RunStageOutput
+{
+    public int RunOutputId { get; set; }
+
+    public int RunStageId { get; set; }
+    public RunStage? RunStage { get; set; }
+
+    /// <summary>Null on intermediate (WIP) outputs; set on the terminal output — the finished good.</summary>
+    public int? ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Name { get; set; } = string.Empty;
+
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    /// <summary>Scaled at creation; per-run editable until the stage starts.</summary>
+    public decimal PlannedQty { get; set; }
+
+    /// <summary>Recorded at complete. A re-complete after a rework <b>overwrites</b> this, never adds to it.</summary>
+    public decimal ProducedQty { get; set; }
+
+    public decimal ScrappedQty { get; set; }
+
+    /// <summary>Mandatory when <see cref="ScrappedQty"/> &gt; 0, context <c>Production</c> (FR-MFG-11).</summary>
+    public int? ScrapReasonCodeId { get; set; }
+    public ReasonCode? ScrapReason { get; set; }
+
+    /// <summary>Total WIP handed to children so far, across approve and any later partial transfers.</summary>
+    public decimal TransferredQty { 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/SalesInvoice.cs

@@ -0,0 +1,41 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesInvoice
+{
+    public int SalesInvoiceId { get; set; }
+    public string InvoiceNo { get; set; } = string.Empty;
+    public DateTime InvoiceDate { get; set; }
+
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public string? CustomerSnapshotTaxNo { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public SalesInvoiceType InvoiceType { get; set; } = SalesInvoiceType.B2C;
+    public SalesInvoiceStatus Status { get; set; } = SalesInvoiceStatus.Draft;
+
+    public decimal Subtotal { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public decimal RoundOff { get; set; }
+    public decimal NetPayable { get; set; }
+    public decimal PaidAmount { get; set; }
+    public decimal BalanceAmount { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<SalesInvoiceLine> Lines { get; set; } = new List<SalesInvoiceLine>();
+}

Backend/ERPCore/Domain/Entities/SalesInvoiceLine.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesInvoiceLine
+{
+    public int SalesInvoiceLineId { get; set; }
+
+    public int SalesInvoiceId { get; set; }
+    public SalesInvoice? SalesInvoice { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Description { get; set; } = string.Empty;
+
+    public decimal Qty { get; set; }
+    public decimal FreeQty { get; set; }
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal UnitPrice { get; set; }
+    public decimal BaseCost { get; set; }
+    public string PriceSource { get; set; } = string.Empty;
+    public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    public decimal DiscountPct { get; set; }
+    public decimal DiscountAmount { get; set; }
+    public decimal NetUnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public decimal TaxPct { get; set; }
+    public decimal TaxAmount { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalesSlip.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesSlip
+{
+    public int SalesSlipId { get; set; }
+    public string SlipNo { get; set; } = string.Empty;
+    public DateTime SlipDate { get; set; }
+
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public int CashierUserId { get; set; }
+    public User? CashierUser { get; set; }
+
+    public SalesSlipStatus Status { get; set; } = SalesSlipStatus.Draft;
+
+    public decimal Subtotal { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public decimal PaidAmount { get; set; }
+    public decimal BalanceAmount { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<SalesSlipLine> Lines { get; set; } = new List<SalesSlipLine>();
+}

Backend/ERPCore/Domain/Entities/SalesSlipLine.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesSlipLine
+{
+    public int SalesSlipLineId { get; set; }
+
+    public int SalesSlipId { get; set; }
+    public SalesSlip? SalesSlip { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Description { get; set; } = string.Empty;
+
+    public decimal Qty { get; set; }
+    public decimal FreeQty { get; set; }
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal UnitPrice { get; set; }
+    public decimal BaseCost { get; set; }
+    public string PriceSource { get; set; } = string.Empty;
+    public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    public decimal DiscountPct { get; set; }
+    public decimal DiscountAmount { get; set; }
+    public decimal NetUnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public decimal TaxPct { get; set; }
+    public decimal TaxAmount { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/StageEdge.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A parent → child arrow on the template canvas. The edge set must form a DAG with
+/// at least one entry stage and exactly one terminal stage; that is enforced in
+/// <c>ProductionGraphValidator</c> on every save, not by the database (FR-MFG-02).
+/// Model: docs/30 Part C.
+/// </summary>
+public class StageEdge
+{
+    public int EdgeId { get; set; }
+
+    public int TemplateId { get; set; }
+    public ProductionTemplate? Template { get; set; }
+
+    public int ParentStageId { get; set; }
+    public TemplateStage? ParentStage { get; set; }
+
+    public int ChildStageId { get; set; }
+    public TemplateStage? ChildStage { get; set; }
+}

Backend/ERPCore/Domain/Entities/StageInput.cs

@@ -0,0 +1,39 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One line of a stage's input formula (FR-MFG-04). Exactly one of the two source
+/// shapes applies, enforced by <c>ProductionGraphValidator</c>:
+/// <list type="bullet">
+/// <item><see cref="StageInputSource.Stock"/> — <see cref="ItemId"/> set,
+/// <see cref="FromOutputId"/> null. FIFO-consumed from the run warehouse at stage
+/// start. Allowed on <i>any</i> stage, e.g. packaging added late.</item>
+/// <item><see cref="StageInputSource.Upstream"/> — <see cref="FromOutputId"/> set to
+/// an output of a <b>direct parent</b> stage, <see cref="ItemId"/> null. Flows as
+/// internal WIP and never touches stock or the ledger.</item>
+/// </list>
+/// Model: docs/30 Part C.
+/// </summary>
+public class StageInput
+{
+    public int InputId { get; set; }
+
+    public int StageId { get; set; }
+    public TemplateStage? Stage { get; set; }
+
+    public StageInputSource Source { get; set; }
+
+    /// <summary>Required when <see cref="Source"/> is Stock; null when Upstream.</summary>
+    public int? ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    /// <summary>Required when <see cref="Source"/> is Upstream; must belong to a direct parent.</summary>
+    public int? FromOutputId { get; set; }
+    public StageOutput? FromOutput { get; set; }
+
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    public decimal QtyPerBatch { get; set; }
+}

Backend/ERPCore/Domain/Entities/StageOutput.cs

@@ -0,0 +1,27 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A named quantity produced by a stage (FR-MFG-05). Intermediate outputs are
+/// <b>internal WIP only</b> — <see cref="ItemId"/> is null, no stock and no ledger row
+/// is ever written for them. The terminal stage is the exception: it has exactly one
+/// output and that output <b>must</b> reference a real Item (the finished good), which
+/// is what the production receipt creates a layer for. Model: docs/30 Part C.
+/// </summary>
+public class StageOutput
+{
+    public int OutputId { get; set; }
+
+    public int StageId { get; set; }
+    public TemplateStage? Stage { get; set; }
+
+    /// <summary>Null on intermediate stages; required on the terminal stage.</summary>
+    public int? ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Name { get; set; } = string.Empty;
+
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    public decimal QtyPerBatch { 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/TemplateStage.cs

@@ -0,0 +1,36 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One box on the template canvas (FR-MFG-03): a named step with a role label, an
+/// estimated duration, a formula (<see cref="Inputs"/> + <see cref="Outputs"/>) and
+/// custom field definitions. Model: docs/30 Part C.
+/// </summary>
+public class TemplateStage
+{
+    public int StageId { get; set; }
+
+    public int TemplateId { get; set; }
+    public ProductionTemplate? Template { get; set; }
+
+    public string Name { get; set; } = string.Empty;
+
+    /// <summary>Free text (e.g. "QA"). Informational only this phase — never enforced (FR-X-01).</summary>
+    public string? RoleLabel { get; set; }
+
+    public int EstimatedMinutes { get; set; }
+
+    /// <summary>Canvas coordinates — stored verbatim, never interpreted server-side (FR-MFG-03).</summary>
+    public decimal PosX { get; set; }
+    public decimal PosY { get; set; }
+
+    /// <summary>
+    /// Custom field definitions as jsonb: <c>[{ key, label, type, options?, required }]</c>
+    /// (FR-MFG-07). Held as a pre-serialized string, matching the <c>AuditLog.ChangeSet</c>
+    /// precedent; always written through <c>ProductionJson</c> so the column can only ever
+    /// hold canonical JSON.
+    /// </summary>
+    public string FieldDefs { get; set; } = "[]";
+
+    public ICollection<StageInput> Inputs { get; set; } = new List<StageInput>();
+    public ICollection<StageOutput> Outputs { get; set; } = new List<StageOutput>();
+}

Backend/ERPCore/Domain/Entities/User.cs

@@ -23,6 +23,14 @@ 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/CustomFieldType.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Input type of a stage custom field (FR-MFG-07; docs/30 §D.5 <c>fieldType</c>).
+/// Lives inside the <c>field_defs</c> jsonb rather than a column, but is modelled as an
+/// enum so a bad value is rejected at the DTO boundary instead of reaching the database.
+/// <see cref="Select"/> is the only type that reads <c>options</c>.
+/// </summary>
+public enum CustomFieldType
+{
+    Text,
+    Number,
+    Checkbox,
+    Date,
+    Select
+}

Backend/ERPCore/Domain/Enums/CustomerType.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum CustomerType
+{
+    B2B = 1,
+    B2C = 2,
+    WalkIn = 3
+}

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/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/ProductionRunStatus.cs

@@ -0,0 +1,14 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Lifecycle of a production run (docs/30 §B.4, §D.5). A run is created
+/// <see cref="InProgress"/> and reaches exactly one final state: it completes at the
+/// terminal stage's approve (production receipt, FR-MFG-13) or is cancelled with a
+/// stock return (FR-MFG-17). Stored as a string.
+/// </summary>
+public enum ProductionRunStatus
+{
+    InProgress,
+    Completed,
+    Cancelled
+}

Backend/ERPCore/Domain/Enums/ProductionStageStatus.cs

@@ -0,0 +1,22 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Status of one stage within a production run (docs/30 §B.4, §D.5).
+/// <code>
+/// Waiting ──(all upstream inputs fully delivered)──▶ Ready
+/// Ready ──start (FIFO-consume Stock inputs)──▶ InProgress
+/// InProgress ──complete (produced/scrap/fields)──▶ Done
+/// Done ──approve──▶ Approved   (non-terminal: WIP transfers out; terminal: receipt)
+/// </code>
+/// Rejection is not a resting state (FR-MFG-15/16): a reject immediately produces a
+/// rework transition back into this set and is recorded as a
+/// <see cref="RunStageEventType"/> instead. Stored as a string.
+/// </summary>
+public enum ProductionStageStatus
+{
+    Waiting,
+    Ready,
+    InProgress,
+    Done,
+    Approved
+}

Backend/ERPCore/Domain/Enums/ReasonContext.cs

@@ -5,5 +5,8 @@ public enum ReasonContext
 {
     Adjustment,
     Return,
-    Count
+    Count,
+
+    /// <summary>Manufacturing: scrap, leftover return, run cancel (docs/30 §A.2).</summary>
+    Production
 }

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/RunStageEventType.cs

@@ -0,0 +1,20 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Kind of entry in a run's immutable history (docs/30 Part C, <c>RUN_STAGE_EVENT</c>).
+/// Every mutating action on a run writes exactly one event carrying who/when plus a
+/// jsonb payload; <see cref="TerminalReject"/> additionally snapshots the whole run's
+/// figures for the rework pass being discarded (FR-MFG-16). Stored as a string.
+/// </summary>
+public enum RunStageEventType
+{
+    Start,
+    Complete,
+    Approve,
+    Transfer,
+    RejectIntake,
+    TerminalReject,
+    LeftoverReturn,
+    Cancel,
+    QuantityEdit
+}

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/SalesDiscountMode.cs

@@ -0,0 +1,7 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesDiscountMode
+{
+    Percentage = 1,
+    Amount = 2
+}

Backend/ERPCore/Domain/Enums/SalesInvoiceStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesInvoiceStatus
+{
+    Draft = 1,
+    Posted = 2,
+    Cancelled = 3
+}

Backend/ERPCore/Domain/Enums/SalesInvoiceType.cs

@@ -0,0 +1,9 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesInvoiceType
+{
+    B2B = 1,
+    B2C = 2,
+    Cash = 3,
+    Credit = 4
+}

Backend/ERPCore/Domain/Enums/SalesSlipStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesSlipStatus
+{
+    Draft = 1,
+    Posted = 2,
+    Cancelled = 3
+}

Backend/ERPCore/Domain/Enums/StageInputSource.cs

@@ -0,0 +1,14 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>
+/// Where a stage input's material comes from (FR-MFG-04; docs/30 §D.5).
+/// <see cref="Stock"/> inputs reference an Item and are FIFO-consumed from the run
+/// warehouse when the stage starts. <see cref="Upstream"/> inputs reference a direct
+/// parent stage's output and flow as internal WIP — they never touch the ledger.
+/// Stored as a string.
+/// </summary>
+public enum StageInputSource
+{
+    Stock,
+    Upstream
+}

Backend/ERPCore/Domain/LedgerSourceTypes.cs

@@ -0,0 +1,34 @@
+namespace ERPCore.Domain;
+
+/// <summary>
+/// Additional <c>STOCK_LEDGER.source_doc_type</c> values for manufacturing movements
+/// (docs/30 §A.2). <c>source_doc_id</c> is always the <c>run_id</c>, so
+/// <c>LIKE 'PRD%'</c> traces every stock movement a run caused.
+/// </summary>
+/// <remarks>
+/// <para><b>Deviation from docs/30 §A.2 (recorded).</b> The doc proposes the long names
+/// <c>ProductionIssue</c>/<c>ProductionReceipt</c>/<c>ProductionReturn</c>/
+/// <c>ProductionCancelReturn</c>, but both <c>stock_ledger.SourceDocType</c> and
+/// <c>journal_entry_stubs.SourceDocType</c> are <c>varchar(10)</c> and every existing
+/// value is a short prefix (<c>GRN</c>, <c>TRF</c>, <c>ADJ</c>, <c>PRET</c>). Widening
+/// those columns would be a second Phase-1 schema change beyond the single deviation
+/// §A.1 declares (NFR-08), so the short codes below extend the existing convention
+/// instead. docs/30 §A.2 and §D.5 are amended to match.</para>
+/// <para>These are <b>not</b> <see cref="DocumentTypes"/> entries — production issues no
+/// document per movement. The run's own document number uses
+/// <see cref="DocumentTypes.Production"/> (<c>PRD-2026-00001</c>).</para>
+/// </remarks>
+public static class LedgerSourceTypes
+{
+    /// <summary>Stock consumed by a stage start (FR-MFG-10). Outbound.</summary>
+    public const string ProductionIssue = "PRDI";
+
+    /// <summary>Finished goods received at the terminal approve (FR-MFG-13). Inbound.</summary>
+    public const string ProductionReceipt = "PRDR";
+
+    /// <summary>Unconsumed material returned before receipt (FR-MFG-14). Inbound.</summary>
+    public const string ProductionReturn = "PRDL";
+
+    /// <summary>Net consumed stock returned when a run is cancelled (FR-MFG-17). Inbound.</summary>
+    public const string ProductionCancelReturn = "PRDC";
+}

Backend/ERPCore/Dtos/Customers/CustomerDtos.cs

@@ -0,0 +1,66 @@
+using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Dtos.Customers;
+
+/// <summary>Customer resource used by sales documents.</summary>
+public sealed record CustomerDto(
+    int CustomerId,
+    string CustomerCode,
+    CustomerType CustomerType,
+    string Name,
+    string? DisplayName,
+    string? Phone,
+    string? Email,
+    string? AddressLine1,
+    string? AddressLine2,
+    string? City,
+    string? Country,
+    string? TaxRegistrationNo,
+    decimal CreditLimit,
+    int CreditDays,
+    int? DefaultWarehouseId,
+    EntityStatus Status,
+    DateTime CreatedAt,
+    DateTime? UpdatedAt);
+
+public sealed class CreateCustomerRequest
+{
+    [Required, StringLength(50)] public string CustomerCode { get; set; } = string.Empty;
+    [Required, EnumDataType(typeof(CustomerType))] public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+    [StringLength(200)] public string? DisplayName { get; set; }
+    [StringLength(30)] public string? Phone { get; set; }
+    [StringLength(100)] public string? Email { get; set; }
+    [StringLength(250)] public string? AddressLine1 { get; set; }
+    [StringLength(250)] public string? AddressLine2 { get; set; }
+    [StringLength(100)] public string? City { get; set; }
+    [StringLength(100)] public string? Country { get; set; }
+    [StringLength(50)] public string? TaxRegistrationNo { get; set; }
+    [Range(0, double.MaxValue)] public decimal CreditLimit { get; set; }
+    [Range(0, int.MaxValue)] public int CreditDays { get; set; }
+    public int? DefaultWarehouseId { get; set; }
+}
+
+public sealed class UpdateCustomerRequest
+{
+    [Required, StringLength(50)] public string CustomerCode { get; set; } = string.Empty;
+    [Required, EnumDataType(typeof(CustomerType))] public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+    [StringLength(200)] public string? DisplayName { get; set; }
+    [StringLength(30)] public string? Phone { get; set; }
+    [StringLength(100)] public string? Email { get; set; }
+    [StringLength(250)] public string? AddressLine1 { get; set; }
+    [StringLength(250)] public string? AddressLine2 { get; set; }
+    [StringLength(100)] public string? City { get; set; }
+    [StringLength(100)] public string? Country { get; set; }
+    [StringLength(50)] public string? TaxRegistrationNo { get; set; }
+    [Range(0, double.MaxValue)] public decimal CreditLimit { get; set; }
+    [Range(0, int.MaxValue)] public int CreditDays { get; set; }
+    public int? DefaultWarehouseId { get; set; }
+}
+
+public sealed class UpdateCustomerStatusRequest
+{
+    [Required, EnumDataType(typeof(EntityStatus))] public EntityStatus Status { get; set; }
+}