chore: bump version to v0.1.107

## Besoin RH
Pouvoir saisir un paiement RTT sur l'exercice précédent (ex. RTT de mai réglés après la bascule du 1er juin).

## Implémentation (Option B)
- Paiement autorisé sur l'exercice courant + l'exercice immédiatement précédent (N-1).
- Après saisie sur N-1, le report d'ouverture de l'exercice courant est recalculé automatiquement (computeClosingBalance) dans une transaction → aucun double comptage.
- Refus si ce report est verrouillé (is_locked) : la RH le déverrouille d'abord.
- Fallback EmployeeRttSummaryProvider::resolveCarry aligné sur computeClosingBalance : disponible correct même sans ligne stockée.
- Front : bouton « + Payer les RTT » actif sur l'exercice précédent.
- Docs : CLAUDE.md, doc/rtt-tab.md, documentation-content.ts.

## Vérification
- ✅ 172 tests OK, cs-fixer OK, conteneur compile.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Reviewed-on: #23
Co-authored-by: tristan <tristan@yuno.malio.fr>
Co-committed-by: tristan <tristan@yuno.malio.fr>

CLAUDE.md

@@ -90,6 +90,21 @@
 - Sur un exercice passé, le bouton **+ Payer les RTT** est désactivé (pas de paiement rétroactif).
 - Doc : `doc/rtt-tab.md`.
 
+## Rollover RTT (cron `app:rtt:rollover`)
+- Bascule le **1er juin** (idempotente) : crée la ligne `employee_rtt_balances` du nouvel exercice (`targetYear`) pour chaque employé éligible (ni INTERIM, ni PRESENCE).
+- **Report = solde de clôture de l'exercice N-1**, pas seulement l'acquis : `report_ouverture(N-1) + acquis(N-1) − RTT payés(N-1)`. C'est exactement le **disponible** affiché par `EmployeeRttSummaryProvider` (`carry + currentYearRecovery − totalPaid`). Le report stocké pour N reprend donc le disponible de fin N-1 ; le report déjà présent en début d'année n'est jamais perdu, et les heures payées ne sont pas re-créditées.
+- Service mutualisé : `App\Service\Rtt\RttClosingBalanceService` (méthode `computeClosingBalance` + `fold` pur testable). `fold` garantit `somme(tranches) = report + acquis − payés` ; la cascade des semaines déficitaires draine la tranche 50% avant la 25%, et la récup non bucketisée (CUSTOM 1h=1h, arrondis) atterrit en `base25` pour que la somme égale le total.
+- Options : `--force` (hors 01/06) ; `--recompute` (recalcule/écrase les lignes existantes au lieu de les sauter ; **ne touche jamais** une ligne verrouillée `is_locked`). Reprise d'une bascule erronée : `app:rtt:rollover --force --recompute`.
+- ⚠️ Bug historique : la 1ʳᵉ version ne reportait que `acquis(N-1)` (report d'ouverture perdu, paiements non déduits). Corrigé via `RttClosingBalanceService`.
+- **Fallback provider** : quand aucune ligne `employee_rtt_balances` n'existe pour l'exercice affiché (avant la bascule), `EmployeeRttSummaryProvider::resolveCarry` calcule le report en direct via `RttClosingBalanceService::computeClosingBalance($year-1)` (et non plus `computeTotalRecoveryForExercise`) — le disponible reste donc correct (report d'ouverture + acquis − payés) même sans ligne stockée.
+- Doc : `doc/rtt-rollover.md`.
+
+## Paiement RTT rétroactif (exercice précédent) — Option B
+- Le paiement RTT est autorisé sur : l'**exercice courant**, l'**exercice immédiatement précédent** (N-1), ou le dernier exercice d'une phase clôturée. Garde back : `EmployeeRttPaymentProcessor::assertYearAllowedForPayment`. Garde front : `RttTab.vue` `isPayDisabled` (bouton actif sur `selectedYear === currentYear - 1`).
+- **Cohérence du report** : un paiement sur N-1 modifie la clôture de N-1 = ouverture de N. Le processor **recalcule automatiquement** la ligne `employee_rtt_balances` de l'exercice courant (`computeClosingBalance(N-1)`) dans une **transaction** (le `flush` du paiement le rend visible au recalcul). Pas de double comptage.
+- **Verrou** : si le report de l'exercice courant est `is_locked`, le paiement rétroactif est **refusé** (`assertReportNotLocked`) — la RH doit déverrouiller d'abord.
+- Portée limitée à N-1 (chaîne de recalcul = 1 étape). Si la ligne courante n'existe pas encore, le fallback provider couvre l'affichage (cf. ci-dessus).
+
 ## Vue contrat (sélecteur de phase)
 - Picker `Vue contrat` en haut de la fiche employé (`pages/employees/[id].vue`). Caché si l'employé n'a qu'une phase.
 - Phase = groupe d'`EmployeeContractPeriod` consécutifs partageant la signature `(contract.type, weeklyHours, isDriver)`. Résolu par `App\Service\Contracts\EmployeeContractPhaseResolver`.

config/version.yaml

@@ -1,2 +1,2 @@
 parameters:
-    app.version: '0.1.105'
+    app.version: '0.1.107'

doc/rtt-rollover.md

@@ -79,15 +79,24 @@ Commande quotidienne (cron) idempotente.
   - le `01/06`: calcule et persiste le report pour chaque employe eligible
   - les autres jours: sortie sans action
 - option manuelle: `--force` pour executer hors date metier (reprise/correction)
+- option manuelle: `--recompute` pour recalculer et **ecraser** les lignes existantes au lieu de les sauter (reprise apres correction). Les lignes verrouillees (`is_locked = true`, validees RH) ne sont jamais ecrasees.
 
 Date d'effet:
 - au `1er juin` (meme date que le rollover conges non forfait)
 
 Traitement par employe:
 1. verifier l'eligibilite (ni INTERIM, ni suivi PRESENCE)
-2. verifier qu'aucune ligne n'existe deja pour `(employee, targetYear)` (idempotence)
+2. en mode normal: si une ligne existe deja pour `(employee, targetYear)`, la sauter (idempotence). En mode `--recompute`: la recalculer, sauf si elle est verrouillee.
-3. calculer la somme des minutes de recuperation de l'exercice N-1
+3. calculer le **solde de cloture** de l'exercice N-1 (= disponible affiche en fin d'exercice) :
-4. creer la ligne du nouvel exercice avec ce total en `opening_minutes`
+   `report d'ouverture N-1  +  acquis N-1  −  RTT payes N-1`
+   - le **report d'ouverture N-1** vient de la ligne `employee_rtt_balances` de l'exercice N-1 (import go-live ou rollover precedent) ; a defaut, calcul dynamique des acquis de N-2.
+   - l'**acquis N-1** = somme des minutes de recuperation hebdomadaires de l'exercice N-1.
+   - les **RTT payes N-1** (`employee_rtt_payments`) sont deduits.
+4. creer (ou mettre a jour) la ligne du nouvel exercice avec ce solde, reparti sur les 4 tranches `opening_base25/bonus25/base50/bonus50`.
+
+> Regle clef : le report d'un exercice a l'autre reprend exactement le **disponible** affiche sur l'onglet RTT (cf. `EmployeeRttSummaryProvider`). Le report deja present au debut de l'exercice precedent n'est jamais perdu, et les heures deja payees ne sont pas re-creditees. Service mutualise : `App\Service\Rtt\RttClosingBalanceService`.
+
+> Bug historique corrige : la version initiale ne reportait que `acquis N-1` (ni report d'ouverture, ni deduction des paiements), ce qui faisait disparaitre le solde de depart. Pour corriger des lignes deja creees a tort, relancer avec `--force --recompute`.
 
 ## 7) Donnees a fournir au go-live
 

doc/rtt-tab.md

@@ -34,9 +34,18 @@ Comportement :
 
 ## Verrouillage des éditions sur exercices passés
 
-Quand `selectedYear !== currentYear` (consultation d'un exercice antérieur), le bouton **+ Payer les RTT** est désactivé. Justification : un paiement rétroactif sur un exercice clos décalerait les soldes courants et le report N-1 calculé.
+Quand `selectedYear !== currentYear` (consultation d'un exercice antérieur), le bouton **+ Payer les RTT** est désactivé — **sauf sur l'exercice immédiatement précédent** (`selectedYear === currentYear - 1`), où le paiement rétroactif est autorisé (Option B).
 
-La consultation reste possible, l'édition non.
+La consultation des exercices plus anciens reste possible, l'édition non.
+
+### Paiement rétroactif sur l'exercice précédent (Option B)
+
+Un paiement enregistré sur l'exercice N-1 modifie sa clôture, donc le **report d'ouverture de l'exercice courant N**. Pour éviter tout décalage / double comptage :
+
+- garde back `EmployeeRttPaymentProcessor::assertYearAllowedForPayment` : accepte courant, **N-1**, ou dernier exercice d'une phase clôturée ;
+- après enregistrement, le processor **recalcule automatiquement** la ligne `employee_rtt_balances` de l'exercice courant via `RttClosingBalanceService::computeClosingBalance(N-1)`, dans une **transaction** (le `flush` du paiement le rend visible au recalcul) ;
+- si le report de l'exercice courant est **verrouillé** (`is_locked`), le paiement est **refusé** (`assertReportNotLocked`) : la RH doit déverrouiller d'abord ;
+- portée volontairement limitée à N-1 (chaîne de recalcul = 1 étape). Si la ligne courante n'existe pas encore, l'affichage reste correct grâce au fallback de `EmployeeRttSummaryProvider::resolveCarry` (calcul dynamique de la clôture N-1).
 
 ## Sélecteur de phase de contrat
 

frontend/components/employees/RttTab.vue

@@ -313,8 +313,16 @@ const isLastExerciseOfPhase = computed(() => {
   return props.selectedYear === endYear
 })
 
+// Retroactive payment is allowed on the immediately previous exercise (Option B):
+// the backend recomputes the next exercise's report so the carry stays correct.
+const isPreviousExercise = computed(() =>
+  props.selectedYear !== null
+  && props.currentYear !== null
+  && props.selectedYear === props.currentYear - 1
+)
+
 const isPayDisabled = computed(() =>
-  isHistoricalYear.value && !isLastExerciseOfPhase.value
+  isHistoricalYear.value && !isLastExerciseOfPhase.value && !isPreviousExercise.value
 )
 
 const handleYearChange = (event: Event) => {

frontend/data/documentation-content.ts

@@ -523,6 +523,7 @@ export const documentationSections: DocSection[] = [
         blocks: [
           { type: 'list', content: 'Report N-1 : solde de l\'exercice précédent\nAcquis : cumul des heures supplémentaires de l\'exercice en cours\nDisponible : report + acquis − payé\nPayé : RTT convertis en salaire (soustraits du disponible)' },
           { type: 'note', content: 'Les contrats INTERIM et le mode PRESENCE n\'accumulent pas de RTT (affiché à 0).' },
+          { type: 'note', content: 'Au passage à l\'exercice suivant (1er juin), le « Report N-1 » du nouvel exercice reprend exactement le « Disponible » de fin d\'exercice précédent, c\'est-à-dire report précédent + acquis − RTT payés. Le report déjà présent en début d\'année n\'est donc jamais perdu.' },
           { type: 'paragraph', content: 'La colonne "Cumul" affiche le solde RTT à la fin de chaque semaine : Report N-1 + somme des heures hebdomadaires jusqu\'à la semaine concernée − paiements RTT des mois précédents. Un paiement enregistré sur le mois M n\'est déduit qu\'à partir des semaines du mois M+1. Permet la comparaison ligne à ligne avec un suivi RH externe (Excel).' },
         ],
       },
@@ -533,6 +534,8 @@ export const documentationSections: DocSection[] = [
         blocks: [
           { type: 'paragraph', content: 'L\'administrateur RH peut enregistrer un paiement RTT depuis l\'onglet RTT de la fiche employé.' },
           { type: 'list', content: 'Saisie : mois, nombre de minutes, taux (25% ou 50%)\nPlusieurs paiements possibles par mois\nLes heures payées sont soustraites du solde disponible' },
+          { type: 'paragraph', content: 'Le paiement est possible sur l\'exercice courant et sur l\'exercice immédiatement précédent (paiement rétroactif, ex. des RTT de mai réglés après la bascule du 1er juin).' },
+          { type: 'note', content: 'Un paiement saisi sur l\'exercice précédent recalcule automatiquement le « Report N-1 » de l\'exercice courant : aucun double comptage. Si ce report a déjà été verrouillé (validé), le paiement rétroactif est refusé — déverrouillez-le d\'abord.' },
         ],
       },
       {

src/Command/RttRolloverCommand.php

@@ -10,7 +10,7 @@ use App\Enum\ContractType;
 use App\Enum\TrackingMode;
 use App\Repository\EmployeeRepository;
 use App\Repository\EmployeeRttBalanceRepository;
-use App\Service\Rtt\RttRecoveryComputationService;
+use App\Service\Rtt\RttClosingBalanceService;
 use DateTimeImmutable;
 use Doctrine\ORM\EntityManagerInterface;
 use Psr\Log\LoggerInterface;
@@ -32,7 +32,7 @@ final class RttRolloverCommand extends Command
     public function __construct(
         private readonly EmployeeRepository $employeeRepository,
         private readonly EmployeeRttBalanceRepository $rttBalanceRepository,
-        private readonly RttRecoveryComputationService $rttRecoveryService,
+        private readonly RttClosingBalanceService $rttClosingService,
         private readonly EntityManagerInterface $entityManager,
         #[Autowire(service: 'monolog.logger.cron')]
         private readonly LoggerInterface $logger,
@@ -48,15 +48,22 @@ final class RttRolloverCommand extends Command
             InputOption::VALUE_NONE,
             'Run rollover regardless of business date (manual recovery mode).'
         );
+        $this->addOption(
+            'recompute',
+            null,
+            InputOption::VALUE_NONE,
+            'Recompute and overwrite existing (non-locked) balances instead of skipping them.'
+        );
     }
 
     protected function execute(InputInterface $input, OutputInterface $output): int
     {
-        $io    = new SymfonyStyle($input, $output);
+        $io        = new SymfonyStyle($input, $output);
-        $today = new DateTimeImmutable('today');
+        $today     = new DateTimeImmutable('today');
-        $force = (bool) $input->getOption('force');
+        $force     = (bool) $input->getOption('force');
+        $recompute = (bool) $input->getOption('recompute');
 
-        $this->logger->info('app:rtt:rollover started.', ['date' => $today->format('Y-m-d'), 'force' => $force]);
+        $this->logger->info('app:rtt:rollover started.', ['date' => $today->format('Y-m-d'), 'force' => $force, 'recompute' => $recompute]);
 
         if (!$force && '06-01' !== $today->format('m-d')) {
             $message = 'No RTT rollover today: business date is not 01/06.';
@@ -68,6 +75,7 @@ final class RttRolloverCommand extends Command
 
         $targetYear = $this->resolveTargetYear($today);
         $created    = 0;
+        $updated    = 0;
         $skipped    = 0;
 
         foreach ($this->employeeRepository->findAll() as $employee) {
@@ -83,36 +91,53 @@ final class RttRolloverCommand extends Command
             }
 
             $existing = $this->rttBalanceRepository->findOneByEmployeeAndYear($employee, $targetYear);
-            if (null !== $existing) {
+            if (null !== $existing && !$recompute) {
                 $this->logger->info('Employee skipped: balance already exists.', ['employeeId' => $employee->getId(), 'year' => $targetYear]);
                 ++$skipped;
 
                 continue;
             }
+            if (null !== $existing && $existing->isLocked()) {
+                // Never overwrite a balance an RH user has validated/frozen.
+                $this->logger->info('Employee skipped: balance is locked.', ['employeeId' => $employee->getId(), 'year' => $targetYear]);
+                ++$skipped;
+
+                continue;
+            }
 
             try {
                 $previousYear = $targetYear - 1;
-                $carry        = $this->rttRecoveryService->computeTotalRecoveryForExercise($employee, $previousYear);
+                // Closing of the previous exercise = opening report + earned − paid.
+                $closing = $this->rttClosingService->computeClosingBalance($employee, $previousYear);
             } catch (Throwable $e) {
-                $this->logger->error('Error computing carry for employee.', ['employeeId' => $employee->getId(), 'error' => $e->getMessage()]);
+                $this->logger->error('Error computing closing balance for employee.', ['employeeId' => $employee->getId(), 'error' => $e->getMessage()]);
                 ++$skipped;
 
                 continue;
             }
 
-            $balance = new EmployeeRttBalance()
+            $balance = $existing ?? new EmployeeRttBalance()
                 ->setEmployee($employee)
                 ->setYear($targetYear)
-                ->setOpeningBase25Minutes($carry->base25Minutes)
-                ->setOpeningBonus25Minutes($carry->bonus25Minutes)
-                ->setOpeningBase50Minutes($carry->base50Minutes)
-                ->setOpeningBonus50Minutes($carry->bonus50Minutes)
                 ->setIsLocked(false)
             ;
 
-            $this->entityManager->persist($balance);
+            $balance
-            $this->logger->info('Balance created.', ['employeeId' => $employee->getId(), 'year' => $targetYear, 'carryMinutes' => $carry->totalMinutes]);
+                ->setOpeningBase25Minutes($closing->base25Minutes)
-            ++$created;
+                ->setOpeningBonus25Minutes($closing->bonus25Minutes)
+                ->setOpeningBase50Minutes($closing->base50Minutes)
+                ->setOpeningBonus50Minutes($closing->bonus50Minutes)
+            ;
+
+            if (null === $existing) {
+                $this->entityManager->persist($balance);
+                $this->logger->info('Balance created.', ['employeeId' => $employee->getId(), 'year' => $targetYear, 'carryMinutes' => $closing->totalMinutes]);
+                ++$created;
+            } else {
+                $balance->touch();
+                $this->logger->info('Balance recomputed.', ['employeeId' => $employee->getId(), 'year' => $targetYear, 'carryMinutes' => $closing->totalMinutes]);
+                ++$updated;
+            }
         }
 
         try {
@@ -124,7 +149,7 @@ final class RttRolloverCommand extends Command
             return Command::FAILURE;
         }
 
-        $message = sprintf('RTT rollover done: %d created, %d skipped.', $created, $skipped);
+        $message = sprintf('RTT rollover done: %d created, %d recomputed, %d skipped.', $created, $updated, $skipped);
         $this->logger->info($message);
         $io->success($message);
 

src/Service/Rtt/RttClosingBalanceService.php

@@ -0,0 +1,164 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Service\Rtt;
+
+use App\Dto\Rtt\WeekRecoveryDetail;
+use App\Entity\Employee;
+use App\Repository\EmployeeRttBalanceRepository;
+use App\Repository\EmployeeRttPaymentRepository;
+use App\State\EmployeeRttSummaryProvider;
+
+/**
+ * Computes the closing RTT balance of an exercise — the amount that must become the
+ * opening report of the next exercise.
+ *
+ * Closing = opening report (N) + net earned (N) − RTT paid (N).
+ *
+ * This mirrors the "disponible" exposed by {@see EmployeeRttSummaryProvider}
+ * (carry + currentYearRecovery − totalPaid), so the report carried to N+1 always equals
+ * the balance the RTT tab displayed for N. The previous rollover only took the earned
+ * minutes and dropped both the incoming report and the payments.
+ */
+final readonly class RttClosingBalanceService
+{
+    public function __construct(
+        private RttRecoveryComputationService $recoveryService,
+        private EmployeeRttBalanceRepository $balanceRepository,
+        private EmployeeRttPaymentRepository $paymentRepository,
+    ) {}
+
+    public function computeClosingBalance(Employee $employee, int $exerciseYear): WeekRecoveryDetail
+    {
+        [$from, $to] = $this->recoveryService->resolveExerciseBounds($exerciseYear);
+        $weeks       = $this->recoveryService->buildWeeksForExercise($from, $to);
+        $weekRanges  = array_map(
+            static fn (array $week): array => [
+                'weekNumber' => (int) $week['weekNumber'],
+                'start'      => $week['start'],
+                'end'        => $week['end'],
+            ],
+            $weeks
+        );
+
+        // The exercise is fully closed at rollover time, so count every week up to its end.
+        $byWeek = $this->recoveryService->computeRecoveryByWeek($employee, $weekRanges, $from, $to, $to);
+
+        $orderedDetails = [];
+        foreach ($weekRanges as $week) {
+            $key              = $week['start']->format('Y-m-d');
+            $orderedDetails[] = $byWeek[$key] ?? new WeekRecoveryDetail();
+        }
+
+        $opening  = $this->resolveOpeningReport($employee, $exerciseYear);
+        $payments = $this->sumPayments($employee, $exerciseYear);
+
+        return $this->fold($opening, $orderedDetails, $payments);
+    }
+
+    /**
+     * Pure accumulation of the closing balance per bucket.
+     *
+     * Guarantees `sum(buckets) === opening.total + Σ week.total − payments.total`,
+     * i.e. the carried report matches the displayed disponible regardless of how the
+     * deficit cascade or the custom-recovery remainder is distributed across buckets.
+     *
+     * @param list<WeekRecoveryDetail> $weeks chronological order
+     */
+    public function fold(WeekRecoveryDetail $opening, array $weeks, WeekRecoveryDetail $payments): WeekRecoveryDetail
+    {
+        $b25  = $opening->base25Minutes;
+        $bo25 = $opening->bonus25Minutes;
+        $b50  = $opening->base50Minutes;
+        $bo50 = $opening->bonus50Minutes;
+
+        foreach ($weeks as $week) {
+            if ($week->totalMinutes >= 0) {
+                $b25 += $week->base25Minutes;
+                $bo25 += $week->bonus25Minutes;
+                $b50 += $week->base50Minutes;
+                $bo50 += $week->bonus50Minutes;
+
+                // Recovery not attributed to any 25/50 bucket (CUSTOM 1h=1h, rounding):
+                // park it in the plain 25%-base bucket so the bucket sum keeps the total.
+                $remainder = $week->totalMinutes
+                    - ($week->base25Minutes + $week->bonus25Minutes + $week->base50Minutes + $week->bonus50Minutes);
+                $b25 += $remainder;
+
+                continue;
+            }
+
+            // Deficit week: drain the 50%-tier before the 25%-tier (mirrors
+            // EmployeeRttSummaryProvider's cumulative cascade).
+            $deficit          = -$week->totalMinutes;
+            [$b50, $deficit]  = $this->consume($b50, $deficit);
+            [$bo50, $deficit] = $this->consume($bo50, $deficit);
+            [$b25, $deficit]  = $this->consume($b25, $deficit);
+            $bo25 -= $deficit; // leftover may push the balance negative, as on screen
+        }
+
+        $b25 -= $payments->base25Minutes;
+        $bo25 -= $payments->bonus25Minutes;
+        $b50 -= $payments->base50Minutes;
+        $bo50 -= $payments->bonus50Minutes;
+
+        return new WeekRecoveryDetail(
+            base25Minutes: $b25,
+            bonus25Minutes: $bo25,
+            base50Minutes: $b50,
+            bonus50Minutes: $bo50,
+            totalMinutes: $b25 + $bo25 + $b50 + $bo50,
+        );
+    }
+
+    /**
+     * The opening report of $year: the stored balance row when present, else the
+     * dynamic fallback (earned in $year-1). Same resolution as
+     * EmployeeRttSummaryProvider::resolveCarry.
+     */
+    private function resolveOpeningReport(Employee $employee, int $year): WeekRecoveryDetail
+    {
+        $balance = $this->balanceRepository->findOneByEmployeeAndYear($employee, $year);
+        if (null !== $balance) {
+            return new WeekRecoveryDetail(
+                base25Minutes: $balance->getOpeningBase25Minutes(),
+                bonus25Minutes: $balance->getOpeningBonus25Minutes(),
+                base50Minutes: $balance->getOpeningBase50Minutes(),
+                bonus50Minutes: $balance->getOpeningBonus50Minutes(),
+                totalMinutes: $balance->getTotalOpeningMinutes(),
+            );
+        }
+
+        return $this->recoveryService->computeTotalRecoveryForExercise($employee, $year - 1);
+    }
+
+    private function sumPayments(Employee $employee, int $year): WeekRecoveryDetail
+    {
+        $b25 = $bo25 = $b50 = $bo50 = 0;
+        foreach ($this->paymentRepository->findByEmployeeAndYear($employee, $year) as $payment) {
+            $b25 += $payment->getBase25Minutes();
+            $bo25 += $payment->getBonus25Minutes();
+            $b50 += $payment->getBase50Minutes();
+            $bo50 += $payment->getBonus50Minutes();
+        }
+
+        return new WeekRecoveryDetail(
+            base25Minutes: $b25,
+            bonus25Minutes: $bo25,
+            base50Minutes: $b50,
+            bonus50Minutes: $bo50,
+            totalMinutes: $b25 + $bo25 + $b50 + $bo50,
+        );
+    }
+
+    /**
+     * @return array{int, int} [remaining bucket, remaining deficit]
+     */
+    private function consume(int $bucket, int $deficit): array
+    {
+        $take = min($deficit, max(0, $bucket));
+
+        return [$bucket - $take, $deficit - $take];
+    }
+}

src/State/EmployeeRttPaymentProcessor.php

@@ -8,12 +8,15 @@ use ApiPlatform\Metadata\Operation;
 use ApiPlatform\State\ProcessorInterface;
 use App\ApiResource\EmployeeRttPaymentInput;
 use App\Entity\Employee;
+use App\Entity\EmployeeRttBalance;
 use App\Entity\EmployeeRttPayment;
 use App\Repository\EmployeeRepository;
+use App\Repository\EmployeeRttBalanceRepository;
 use App\Repository\EmployeeRttPaymentRepository;
 use App\Service\AuditLogger;
 use App\Service\Contracts\EmployeeContractPhaseResolver;
 use App\Service\Exercise\ExerciseYearResolver;
+use App\Service\Rtt\RttClosingBalanceService;
 use Doctrine\ORM\EntityManagerInterface;
 use Psr\Clock\ClockInterface;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
@@ -24,11 +27,13 @@ final readonly class EmployeeRttPaymentProcessor implements ProcessorInterface
     public function __construct(
         private EmployeeRepository $employeeRepository,
         private EmployeeRttPaymentRepository $rttPaymentRepository,
+        private EmployeeRttBalanceRepository $rttBalanceRepository,
         private EntityManagerInterface $entityManager,
         private AuditLogger $auditLogger,
         private EmployeeContractPhaseResolver $phaseResolver,
         private ClockInterface $clock,
         private ExerciseYearResolver $exerciseYearResolver,
+        private RttClosingBalanceService $rttClosingService,
     ) {}
 
     public function process(mixed $data, Operation $operation, array $uriVariables = [], array $context = []): EmployeeRttPaymentInput
@@ -51,10 +56,20 @@ final readonly class EmployeeRttPaymentProcessor implements ProcessorInterface
             throw new UnprocessableEntityHttpException('month must be between 1 and 12.');
         }
 
-        $year = $data->year ?? $this->resolveCurrentExerciseYear();
+        $year                = $data->year ?? $this->resolveCurrentExerciseYear();
+        $currentExerciseYear = $this->resolveCurrentExerciseYear();
 
         $this->assertYearAllowedForPayment($employee, $year);
 
+        // Option B — retroactive payment on the previous exercise: the next exercise's
+        // opening report (a frozen snapshot) must be recomputed so the carry stays correct.
+        // Refuse upfront if that report has been locked (validated) by RH.
+        $downstreamBalance = null;
+        if ($year === $currentExerciseYear - 1) {
+            $downstreamBalance = $this->rttBalanceRepository->findOneByEmployeeAndYear($employee, $currentExerciseYear);
+            $this->assertReportNotLocked($downstreamBalance);
+        }
+
         $payment = $this->rttPaymentRepository->findOneByEmployeeYearMonth($employee, $year, $data->month);
 
         if (null === $payment) {
@@ -81,7 +96,24 @@ final readonly class EmployeeRttPaymentProcessor implements ProcessorInterface
             ['new' => ['month' => $data->month, 'year' => $year, 'base25' => $data->base25Minutes, 'bonus25' => $data->bonus25Minutes, 'base50' => $data->base50Minutes, 'bonus50' => $data->bonus50Minutes]],
         );
 
-        $this->entityManager->flush();
+        // Persist the payment and, atomically, refresh the next exercise's opening report.
+        // The flush inside the transaction makes the new payment visible to the closing
+        // recomputation (same DB connection), so the carry reflects it.
+        $this->entityManager->wrapInTransaction(function () use ($employee, $year, $downstreamBalance): void {
+            $this->entityManager->flush();
+
+            if (null !== $downstreamBalance) {
+                $closing = $this->rttClosingService->computeClosingBalance($employee, $year);
+                $downstreamBalance
+                    ->setOpeningBase25Minutes($closing->base25Minutes)
+                    ->setOpeningBonus25Minutes($closing->bonus25Minutes)
+                    ->setOpeningBase50Minutes($closing->base50Minutes)
+                    ->setOpeningBonus50Minutes($closing->bonus50Minutes)
+                    ->touch()
+                ;
+                $this->entityManager->flush();
+            }
+        });
 
         $data->year = $year;
 
@@ -94,14 +126,15 @@ final readonly class EmployeeRttPaymentProcessor implements ProcessorInterface
     }
 
     /**
-     * Allow payment when the requested exercise is either the current one
+     * Allow payment when the requested exercise is the current one, the
-     * or the last exercise of a closed contract phase (the one containing
+     * immediately previous one (retroactive payment — Option B), or the last
-     * the phase end date). Reject any other exercise (past or future).
+     * exercise of a closed contract phase (the one containing the phase end
+     * date). Reject any other exercise (older past or future).
      */
     private function assertYearAllowedForPayment(Employee $employee, int $year): void
     {
         $currentExerciseYear = $this->resolveCurrentExerciseYear();
-        if ($year === $currentExerciseYear) {
+        if ($year === $currentExerciseYear || $year === $currentExerciseYear - 1) {
             return;
         }
 
@@ -116,7 +149,21 @@ final readonly class EmployeeRttPaymentProcessor implements ProcessorInterface
         }
 
         throw new UnprocessableEntityHttpException(
-            'RTT payment is only allowed on the current exercise or the last exercise of a closed contract phase.'
+            'RTT payment is only allowed on the current exercise, the previous one, or the last exercise of a closed contract phase.'
         );
     }
+
+    /**
+     * Refuse a retroactive payment when the next exercise's opening report has
+     * been locked (validated) by RH: recomputing it would either be impossible
+     * or silently desync the carry. A missing report (null) never blocks.
+     */
+    private function assertReportNotLocked(?EmployeeRttBalance $downstreamBalance): void
+    {
+        if (null !== $downstreamBalance && $downstreamBalance->isLocked()) {
+            throw new UnprocessableEntityHttpException(
+                'Impossible : le report RTT de l\'exercice suivant est verrouillé. Déverrouillez-le pour saisir un paiement rétroactif.'
+            );
+        }
+    }
 }

src/State/EmployeeRttSummaryProvider.php

@@ -20,6 +20,7 @@ use App\Repository\WorkHourRepository;
 use App\Security\EmployeeScopeService;
 use App\Service\Contracts\EmployeeContractPhaseResolver;
 use App\Service\Exercise\ExerciseYearResolver;
+use App\Service\Rtt\RttClosingBalanceService;
 use App\Service\Rtt\RttRecoveryComputationService;
 use DateTimeImmutable;
 use Symfony\Bundle\SecurityBundle\Security;
@@ -43,6 +44,7 @@ final readonly class EmployeeRttSummaryProvider implements ProviderInterface
         private WorkHourRepository $workHourRepository,
         private EmployeeContractPhaseResolver $phaseResolver,
         private ExerciseYearResolver $exerciseYearResolver,
+        private RttClosingBalanceService $rttClosingService,
         string $rttStartDate = '',
     ) {
         $this->rttStartDate = '' !== $rttStartDate ? $rttStartDate : null;
@@ -231,8 +233,12 @@ final readonly class EmployeeRttSummaryProvider implements ProviderInterface
             ];
         }
 
+        // No stored report row yet (before the 1st-June rollover materialises it):
+        // compute the previous exercise's full closing (opening + earned − paid) so the
+        // carry already reflects retroactive payments and the incoming report — matching
+        // what the rollover would persist. Falling back to earned-only would drop both.
         return [
-            $this->rttRecoveryService->computeTotalRecoveryForExercise($employee, $year - 1),
+            $this->rttClosingService->computeClosingBalance($employee, $year - 1),
             5,
         ];
     }

tests/Service/Rtt/RttClosingBalanceServiceTest.php

@@ -0,0 +1,115 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Service\Rtt;
+
+use App\Dto\Rtt\WeekRecoveryDetail;
+use App\Service\Rtt\RttClosingBalanceService;
+use PHPUnit\Framework\TestCase;
+use ReflectionClass;
+
+/**
+ * The service constructor takes final-class collaborators (repositories,
+ * RttRecoveryComputationService) that PHPUnit cannot double. The fold logic is
+ * pure (no $this dependency), so it is exercised via newInstanceWithoutConstructor.
+ *
+ * Invariant under test: the bucket sum of the closing balance ALWAYS equals
+ *   opening_report + net_earned - paid
+ * which is exactly the "disponible" the RTT tab shows for that exercise — so the
+ * report carried to the next exercise matches the displayed balance.
+ *
+ * @internal
+ */
+final class RttClosingBalanceServiceTest extends TestCase
+{
+    public function testOpeningReportIsCarriedForwardOnTopOfEarned(): void
+    {
+        // Regression for the reported bug: the previous exercise's opening report
+        // (e.g. go-live import or unused carry) must be included, not dropped.
+        $opening = new WeekRecoveryDetail(base25Minutes: 600, totalMinutes: 600); // 10h report
+        $week    = new WeekRecoveryDetail(base25Minutes: 240, bonus25Minutes: 60, totalMinutes: 300); // +5h earned
+
+        $closing = $this->service()->fold($opening, [$week], $this->payments());
+
+        // 10h report + 5h earned = 15h carried (NOT 5h).
+        self::assertSame(900, $closing->totalMinutes);
+        self::assertSame(600 + 240, $closing->base25Minutes);
+        self::assertSame(60, $closing->bonus25Minutes);
+    }
+
+    public function testPaymentsAreDeductedFromClosing(): void
+    {
+        $opening = new WeekRecoveryDetail(base25Minutes: 600, totalMinutes: 600);
+        $week    = new WeekRecoveryDetail(base25Minutes: 240, bonus25Minutes: 60, totalMinutes: 300);
+
+        // 7h paid out of the 25% base bucket.
+        $closing = $this->service()->fold($opening, [$week], $this->payments(b25: 420));
+
+        self::assertSame(900 - 420, $closing->totalMinutes);
+        self::assertSame(600 + 240 - 420, $closing->base25Minutes);
+    }
+
+    public function testDeficitWeekConsumesFiftyTierBeforeTwentyFiveTier(): void
+    {
+        // Opening: 60min in 50%-base, 120min in 25%-base.
+        $opening = new WeekRecoveryDetail(base25Minutes: 120, base50Minutes: 60, totalMinutes: 180);
+        // Deficit week of 100min (worked less than reference): buckets 0, negative total.
+        $deficit = new WeekRecoveryDetail(totalMinutes: -100);
+
+        $closing = $this->service()->fold($opening, [$deficit], $this->payments());
+
+        // 50%-base absorbs 60 first, the remaining 40 hits the 25%-base.
+        self::assertSame(0, $closing->base50Minutes);
+        self::assertSame(80, $closing->base25Minutes);
+        self::assertSame(80, $closing->totalMinutes);
+    }
+
+    public function testCustomRecoveryWithoutBucketsStillCountsInTotal(): void
+    {
+        // CUSTOM contract: positive total recovery (1h=1h) but every 25/50 bucket is 0.
+        $custom = new WeekRecoveryDetail(totalMinutes: 180); // 3h plain recovery
+
+        $closing = $this->service()->fold(new WeekRecoveryDetail(), [$custom], $this->payments());
+
+        // The 3h must survive into the carried report (sum of buckets == total).
+        self::assertSame(180, $closing->totalMinutes);
+        self::assertSame(
+            180,
+            $closing->base25Minutes + $closing->bonus25Minutes + $closing->base50Minutes + $closing->bonus50Minutes,
+        );
+    }
+
+    public function testBucketSumAlwaysEqualsTotalInvariant(): void
+    {
+        $opening = new WeekRecoveryDetail(base25Minutes: 200, bonus25Minutes: 50, base50Minutes: 100, bonus50Minutes: 50, totalMinutes: 400);
+        $weeks   = [
+            new WeekRecoveryDetail(base25Minutes: 240, bonus25Minutes: 60, totalMinutes: 300),
+            new WeekRecoveryDetail(totalMinutes: -500),  // deeper deficit than tiers hold
+            new WeekRecoveryDetail(totalMinutes: 90),    // custom-style recovery
+        ];
+
+        $closing = $this->service()->fold($opening, $weeks, $this->payments(b25: 120, b50: 30));
+
+        $bucketSum = $closing->base25Minutes + $closing->bonus25Minutes + $closing->base50Minutes + $closing->bonus50Minutes;
+        self::assertSame($closing->totalMinutes, $bucketSum);
+        // opening 400 + earned (300 - 500 + 90 = -110) - paid 150 = 140
+        self::assertSame(140, $closing->totalMinutes);
+    }
+
+    private function service(): RttClosingBalanceService
+    {
+        return new ReflectionClass(RttClosingBalanceService::class)->newInstanceWithoutConstructor();
+    }
+
+    private function payments(int $b25 = 0, int $bo25 = 0, int $b50 = 0, int $bo50 = 0): WeekRecoveryDetail
+    {
+        return new WeekRecoveryDetail(
+            base25Minutes: $b25,
+            bonus25Minutes: $bo25,
+            base50Minutes: $b50,
+            bonus50Minutes: $bo50,
+            totalMinutes: $b25 + $bo25 + $b50 + $bo50,
+        );
+    }
+}

tests/State/EmployeeRttPaymentProcessorTest.php

@@ -7,6 +7,7 @@ namespace App\Tests\State;
 use App\Entity\Contract;
 use App\Entity\Employee;
 use App\Entity\EmployeeContractPeriod;
+use App\Entity\EmployeeRttBalance;
 use App\Enum\ContractNature;
 use App\Enum\TrackingMode;
 use App\Service\Contracts\EmployeeContractPhaseResolver;
@@ -74,6 +75,54 @@ final class EmployeeRttPaymentProcessorTest extends TestCase
         $this->invokePrivate($processor, 'assertYearAllowedForPayment', $employee, 2030);
     }
 
+    public function testPaymentAllowedOnPreviousExercise(): void
+    {
+        // Today = 2026-05-19 → current exercise = 2026. Retroactive payment on the
+        // immediately previous exercise (2025) is now allowed (Option B).
+        $employee  = $this->buildEmployeeWithTransition('2020-06-01', '2026-04-30', '2026-05-01');
+        $processor = $this->buildProcessorWithClock(new DateTimeImmutable('2026-05-19'));
+
+        $this->invokePrivate($processor, 'assertYearAllowedForPayment', $employee, 2025);
+
+        // No exception → previous exercise accepted.
+        self::assertTrue(true);
+    }
+
+    public function testPaymentStillRejectedTwoExercisesBack(): void
+    {
+        // 2024 is two exercises before current (2026) and not a closed-phase end → still rejected.
+        $employee  = $this->buildEmployeeWithTransition('2020-06-01', '2026-04-30', '2026-05-01');
+        $processor = $this->buildProcessorWithClock(new DateTimeImmutable('2026-05-19'));
+
+        $this->expectException(UnprocessableEntityHttpException::class);
+        $this->invokePrivate($processor, 'assertYearAllowedForPayment', $employee, 2024);
+    }
+
+    public function testRetroactivePaymentRefusedWhenDownstreamReportLocked(): void
+    {
+        $processor = $this->buildProcessorWithClock(new DateTimeImmutable('2026-05-19'));
+
+        $locked = new EmployeeRttBalance();
+        $locked->setIsLocked(true);
+
+        $this->expectException(UnprocessableEntityHttpException::class);
+        $this->invokePrivate($processor, 'assertReportNotLocked', $locked);
+    }
+
+    public function testRetroactivePaymentAllowedWhenDownstreamReportMissingOrUnlocked(): void
+    {
+        $processor = $this->buildProcessorWithClock(new DateTimeImmutable('2026-05-19'));
+
+        $unlocked = new EmployeeRttBalance();
+        $unlocked->setIsLocked(false);
+
+        // Neither a missing (null) nor an unlocked downstream report must block payment.
+        $this->invokePrivate($processor, 'assertReportNotLocked', null);
+        $this->invokePrivate($processor, 'assertReportNotLocked', $unlocked);
+
+        self::assertTrue(true);
+    }
+
     // -----------------------------------------------------------------------
     // Test harness helpers.
     // -----------------------------------------------------------------------

tests/State/EmployeeRttSummaryProviderTest.php

@@ -156,8 +156,11 @@ final class EmployeeRttSummaryProviderTest extends TestCase
         $provider = $this->buildProvider([]);
         $year     = $this->invokePrivate($provider, 'resolveYear', $currentPhase);
 
-        // Today is 2026-05-19 → current RTT exercise (Juin N-1 → Mai N) = 2026.
+        // No params → current RTT exercise (Juin N-1 → Mai N). Derive the expectation
-        self::assertSame(2026, $year);
+        // from today so the test is not pinned to a single calendar date.
+        $today    = new DateTimeImmutable('today');
+        $expected = (int) $today->format('n') >= 6 ? (int) $today->format('Y') + 1 : (int) $today->format('Y');
+        self::assertSame($expected, $year);
     }
 
     public function testInvalidYearFormatReturns422(): void