CW-047 · 50 ทวิ withholding certificates

Priority P1 · Area payroll · documents · Estimate M · Phase 3

Parent

#3 (CW-004).

What to build

Every employee gets their 50 ทวิ certificate for the tax year as a PDF — the document they need to file their own return, and which the employer is required to issue. HR issues them for the whole company in one action; an employee can also fetch their own.

The certificate renderer from CW-008 already exists and handles Thai text, letterhead and a signature block, so this is a template over it rather than new rendering.

Acceptance criteria

• Each certificate's figures match that employee's line in the ภ.ง.ด.1ก export for the same year.
• Thai text renders correctly — no tofu boxes — and the employer's letterhead and signature block appear.
• An employee can fetch their own certificate and nobody else's; issuing for others requires the document-issuing permission.
• Re-issuing supersedes rather than overwrites, and both are audited — the same rule the other issued documents follow.
• Issuing for the whole company produces one certificate per employee paid in that year, and none for anyone who was not.

Blocked by

• #46 — the annual per-employee totals come from there. A certificate that disagrees with the filing is worse than no certificate.

Start with the certificate renderer from CW-008, the annual per-employee totals from #46, and the rules used by other issued documents. Trace the employee and company issuing entry points and permission checks. Done means every eligible employee gets a matching Thai PDF, access is restricted, re-issues are superseding and audited, and non-eligible employees get none.