feat: Employee CTC Breakup report (backport #4485)

[mergify]

Closes #4376
Depends partly on frappe/frappe#39121

• Added new field to set total CTC in the Salary Structure assignment. Full explanation as to why is here

Screencast.From.2026-05-14.14-05-04.mp4

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Summary by CodeRabbit

• New Features
  • Added "Employee CTC Break-up" script report with detailed salary component breakdown (earnings, deductions, tax), annualized amounts, percent-of-CTC, and bolded subtotal/total rows.
  • Report UI includes Company, Employee, and Salary Structure Assignment filters with dependent queries and required-filter validation.
  • Includes responsive employee profile card, summary metrics (Annual CTC, per-cycle CTC, Gross, Net), and colored type indicators with bold formatting where applicable.

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This is an automatic backport of pull request #4485 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 1594127 has failed:

On branch mergify/bp/version-16-hotfix/pr-4485
Your branch is ahead of 'origin/version-16-hotfix' by 6 commits.
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You are currently cherry-picking commit 15941275.
  (fix conflicts and run "git cherry-pick --continue")
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Changes to be committed:
	modified:   hrms/payroll/doctype/salary_structure/test_salary_structure.py
	modified:   hrms/payroll/doctype/salary_structure_assignment/salary_structure_assignment.js
	modified:   hrms/payroll/doctype/salary_structure_assignment/salary_structure_assignment.json
	modified:   hrms/payroll/report/employee_ctc_break_up/employee_ctc_break_up.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   hrms/payroll/doctype/salary_structure_assignment/salary_structure_assignment.py

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[frappe-pr-bot]

🎉 This PR is included in version 16.8.0 🎉

The release is available on GitHub release

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