From 0136ef69cf17462a1ab93e6debee0f20a57b08c0 Mon Sep 17 00:00:00 2001 From: David Frick Date: Wed, 17 Jul 2019 13:21:53 -0400 Subject: [PATCH] FIX `l10n_us_sc_hr_payroll` income withholding rule and refactored tests for it. --- l10n_us_sc_hr_payroll/data/rules.xml | 48 ++++++- .../tests/test_us_sc_payslip_2019.py | 118 ++++++++---------- 2 files changed, 102 insertions(+), 64 deletions(-) diff --git a/l10n_us_sc_hr_payroll/data/rules.xml b/l10n_us_sc_hr_payroll/data/rules.xml index 95a63a90..eaa9f1f7 100644 --- a/l10n_us_sc_hr_payroll/data/rules.xml +++ b/l10n_us_sc_hr_payroll/data/rules.xml @@ -56,7 +56,53 @@ if result_rate == 0.0: result = True code -result = categories.EE_US_FED_INC_WITHHOLD +wages = categories.GROSS # Must make sure sequence is after the GROSS sequence. +# Step 1 - Convert wages to annual amount +pay_period = 0.0 +pay_periods = { + 'weekly': 52.0, + 'bi-weekly': 26.0, + 'semi-monthly': 24.0, + 'monthly': 12.0 + } +schedule_pay = contract.schedule_pay +pay_period = pay_periods[schedule_pay] +annual_wages = wages * pay_period + +# Step 2 - Deduct the personal exemption amount and standard deduction from the annual wages. +sc_exemption_amount = 2510.00 +personal_exemption_amt = contract.w4_allowances * sc_exemption_amount +standard_deduction = 0.00 +if contract.w4_allowances > 0: + if annual_wages > 3470.00: + standard_deduction = (10.0 / 100.0) * 3470.00 + else: + standard_deduction = (10.0 / 100.0) * annual_wages +taxable_income = annual_wages - personal_exemption_amt - standard_deduction + +# Step 3 - Use the balance (taxable_income) in the tables listed on the state pdf: +# https://dor.sc.gov/forms-site/Forms/WH1603F_2019.pdf +# to calculate the tax. + +tax_table = [ + (2450, 1.1, 0.0), + (4900, 3.0, 26.95), + (7350, 4.0, 100.45), + (9800, 5.0, 198.45), + (12250, 6.0, 320.95), + (float('inf'), 7.0, 467.95) + ] +last = 0.0 +for cap, rate, flat_amt in tax_table: + if cap > taxable_income: + result = ((taxable_income - last) * (rate / 100.0)) + flat_amt + break + last = cap + +# Step 4 - Divide the result by the number of pay periods to get withholding amount per pay period +result = (result / pay_period) + +result = -result diff --git a/l10n_us_sc_hr_payroll/tests/test_us_sc_payslip_2019.py b/l10n_us_sc_hr_payroll/tests/test_us_sc_payslip_2019.py index 06874b93..a7457dd3 100644 --- a/l10n_us_sc_hr_payroll/tests/test_us_sc_payslip_2019.py +++ b/l10n_us_sc_hr_payroll/tests/test_us_sc_payslip_2019.py @@ -3,19 +3,39 @@ from odoo.addons.l10n_us_hr_payroll.models.l10n_us_hr_payroll import USHrContrac class TestUsSCPayslip(TestUsPayslip): - ### + # Taxes and Rates - ### SC_UNEMP_MAX_WAGE = 14000.0 US_SC_UNEMP = -1.09 / 100 + US_SC_exemption_amount = 2510.00 - def test_2019_taxes(self): - salary = 10000 + def test_2019_taxes_weekly(self): + # We will hand calculate the amount to test for state withholding. + schedule_pay = 'weekly' + salary = 50000.00 # Employee is paid 50000 per week to be in top tax bracket exemptions = 2 + # Calculate annual wages + annual = 50000 * 52.0 + # From our annual we deduct personal exemption amounts. + # We deduct 2510.00 per exemption. Since we have two exemptions: + personal_exemption = self.US_SC_exemption_amount * exemptions # 5020.0 + # From annual, we will also deduct a standard_deduction of 10% up to 3470.00 if 1 or more exemptions + standard_deduction = (10.0 / 100.0) * 3470.00 + taxable_income = annual - personal_exemption - standard_deduction # 2594633.0 + # We then calculate the amounts off the SC tax pdf tables. + # 2594633.0 is in the highest bracket + test_amt = ((taxable_income - 12250) * (7.0 / 100.0)) + 467.95 + # test_amt = 181234.76000000004 + # Make it per period then negative + test_amt = (test_amt / 52.0) # Divided by 52 since it is weekly. + # test_amt = 3485.2838461538468 + test_amt = -test_amt employee = self._createEmployee() - contract = self._createContract(employee, salary, - struct_id=self.ref('l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_employee')) + contract = self._createContract(employee, + salary, + struct_id=self.ref('l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_employee'), + schedule_pay=schedule_pay) contract.w4_allowances = exemptions self._log('2019 South Carolina tax first payslip:') @@ -23,34 +43,32 @@ class TestUsSCPayslip(TestUsPayslip): payslip.compute_sheet() cats = self._getCategories(payslip) - self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], salary) + self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], self.SC_UNEMP_MAX_WAGE) self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], cats['WAGE_US_SC_UNEMP'] * self.US_SC_UNEMP) - self.assertPayrollEqual(cats['EE_US_SC_INC_WITHHOLD'], cats['EE_US_FED_INC_WITHHOLD']) + self.assertPayrollEqual(cats['EE_US_SC_INC_WITHHOLD'], test_amt) process_payslip(payslip) - remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - salary if (self.SC_UNEMP_MAX_WAGE - 2*salary < salary) \ - else salary + remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - annual if (annual < self.SC_UNEMP_MAX_WAGE) \ + else 0.00 - # Testing Additional Income Tax Withholding self._log('2019 South Carolina tax second payslip:') - additional_wh = 40.0 - contract.w4_additional_withholding = additional_wh - original_witholding = cats['EE_US_SC_INC_WITHHOLD'] + payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28') payslip.compute_sheet() cats = self._getCategories(payslip) - self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], remaining_SC_UNEMP_wages) + self.assertEqual(0.0, remaining_SC_UNEMP_wages) self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], remaining_SC_UNEMP_wages * self.US_SC_UNEMP) - self.assertPayrollEqual(cats['EE_US_SC_INC_WITHHOLD'], original_witholding - additional_wh) def test_2019_taxes_with_external(self): salary = 5000.0 external_wages = 30000.0 employee = self._createEmployee() - contract = self._createContract(employee, salary, external_wages=external_wages, + contract = self._createContract(employee, + salary, + external_wages=external_wages, struct_id=self.ref('l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_employee')) self._log('2019 South Carolina_external tax first payslip:') @@ -62,14 +80,25 @@ class TestUsSCPayslip(TestUsPayslip): self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], cats['WAGE_US_SC_UNEMP'] * self.US_SC_UNEMP) def test_2019_taxes_filing_status(self): - salary = 4000.0 + salary = 20000.00 # Wages per pay period + schedule_pay = 'monthly' + annual = salary * 12 w4_filing_status = 'married' - allowances = 1 + # Hand Calculations + personal_exemption = 2510.00 + standard_deduction = (10.0 / 100.0) * 3470.00 + taxable = annual - personal_exemption - standard_deduction + # taxable = 237143.0 + test_amt = ((taxable - 12250) * (7.0 / 100.0)) + 467.95 # 16210.460000000003 + test_amt = test_amt / 12.0 # Put it into monthly -> 1350.871666666667 + # Make it negative + test_amt = -test_amt employee = self._createEmployee() - contract = self._createContract(employee, salary, struct_id=self.ref( - 'l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_employee')) + contract = self._createContract(employee, + salary, + struct_id=self.ref('l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_employee')) contract.w4_allowances = allowances contract.w4_filing_status = w4_filing_status @@ -78,58 +107,21 @@ class TestUsSCPayslip(TestUsPayslip): payslip.compute_sheet() cats = self._getCategories(payslip) - self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], salary) + self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], self.SC_UNEMP_MAX_WAGE) self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], cats['WAGE_US_SC_UNEMP'] * self.US_SC_UNEMP) - self.assertPayrollEqual(cats['EE_US_SC_INC_WITHHOLD'], cats['EE_US_FED_INC_WITHHOLD']) + self.assertPayrollEqual(cats['EE_US_SC_INC_WITHHOLD'], test_amt) process_payslip(payslip) # Create a 2nd payslip - remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - salary if (self.SC_UNEMP_MAX_WAGE - 2*salary < salary) \ - else salary + remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - salary if (salary < self.SC_UNEMP_MAX_WAGE) \ + else 0.00 self._log('2019 South Carolina tax second payslip:') payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28') payslip.compute_sheet() cats = self._getCategories(payslip) - self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], remaining_SC_UNEMP_wages) + self.assertEqual(0.0, remaining_SC_UNEMP_wages) self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], remaining_SC_UNEMP_wages * self.US_SC_UNEMP) - def test_additional_withholding(self): - salary = 4000.0 - additional_wh = 40.0 - allowances = 1 - - employee = self._createEmployee() - contract = self._createContract(employee, - salary, - struct_id=self.ref('l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_employee') - ) - contract.w4_addition_withholding = additional_wh - contract.w4_allowances = allowances - - - self._log('2019 South Carolina tax first payslip: ') - payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') - payslip.compute_sheet() - cats = self._getCategories(payslip) - - self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], salary) - self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], cats['WAGE_US_SC_UNEMP'] * self.US_SC_UNEMP) - self.assertPayrollEqual(cats['EE_US_SC_INC_WITHHOLD'], cats['EE_US_FED_INC_WITHHOLD']) - - process_payslip(payslip) - - # Make a new payslip, this one will have maximums - remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - salary if (self.SC_UNEMP_MAX_WAGE - 2 * salary < salary) \ - else salary - - self._log('2019 South Carolina tax second payslip weekly:') - payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28') - - payslip.compute_sheet() - cats = self._getCategories(payslip) - - self.assertPayrollEqual(cats['WAGE_US_SC_UNEMP'], remaining_SC_UNEMP_wages) - self.assertPayrollEqual(cats['ER_US_SC_UNEMP'], remaining_SC_UNEMP_wages * self.US_SC_UNEMP)