FIX l10n_us_sc_hr_payroll income withholding rule and refactored tests for it.

l10n_us_sc_hr_payroll/data/rules.xml

@@ -56,7 +56,53 @@ if result_rate == 0.0:
         <field name="condition_python">result = True</field>
         <field name="amount_select">code</field>
         <field name="amount_python_compute">
-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 &gt; 0:
+    if annual_wages &gt; 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
         </field>
         <field name="register_id" ref="contrib_register_sc_dor_withhold"/>
     </record>

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):
+    def test_2019_taxes_weekly(self):
-        salary = 10000
+        # 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,
+        contract = self._createContract(employee,
-                                        struct_id=self.ref('l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_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) \
+        remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - annual if (annual < self.SC_UNEMP_MAX_WAGE) \
-            else salary
+            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(
+        contract = self._createContract(employee,
-            'l10n_us_sc_hr_payroll.hr_payroll_salary_structure_us_sc_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) \
+        remaining_SC_UNEMP_wages = self.SC_UNEMP_MAX_WAGE - salary if (salary < self.SC_UNEMP_MAX_WAGE) \
-            else salary
+            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)