[IMP] l10n_pe_hr_payroll: refactor 5th Cat. add 4th Cat.

2025-01-20 12:37:31 +02:00 · 2022-05-06 14:57:49 +00:00
parent 24629e56e7
commit 16d4d5ca2b
12 changed files with 143 additions and 56 deletions
--- a/l10n_pe_hr_payroll/manifest.py
+++ b/l10n_pe_hr_payroll/manifest.py
@@ -22,6 +22,7 @@ Peru - Payroll Rules.
        'data/integration_rules.xml',
        'data/afp_rules.xml',
        'data/onp_rules.xml',
+        'data/ir_4ta_cat_rules.xml',
        'data/ir_5ta_cat_rules.xml',
        'data/er_rules.xml',
        'views/hr_contract_views.xml',
--- a/l10n_pe_hr_payroll/data/afp_rules.xml
+++ b/l10n_pe_hr_payroll/data/afp_rules.xml
@@ -24,7 +24,7 @@
        <field name="sequence" eval="190"/>
        <field name="struct_id" ref="hr_payroll_structure"/>
        <field name="category_id" ref="hr_payroll_category_ee_pe_afp"/>
-        <field name="name">EE: PE AFP Pensiones</field>
+        <field name="name">EE: PE AFP Pensions</field>
        <field name="code">EE_PE_AFP_PENSIONES</field>
        <field name="condition_select">python</field>
        <field name="condition_python">result = categories.GROSS and contract.pe_payroll_config_value('retirement_type') == 'afp'</field>
@@ -37,7 +37,7 @@
        <field name="sequence" eval="191"/>
        <field name="struct_id" ref="hr_payroll_structure"/>
        <field name="category_id" ref="hr_payroll_category_ee_pe_afp"/>
-        <field name="name">EE: PE AFP Seguro</field>
+        <field name="name">EE: PE AFP Insurance</field>
        <field name="code">EE_PE_AFP_SEGURO</field>
        <field name="condition_select">python</field>
        <field name="condition_python">result = categories.GROSS and contract.pe_payroll_config_value('retirement_type') == 'afp'</field>
@@ -60,7 +60,7 @@ result, result_rate = eligible_wage, rate
        <field name="sequence" eval="192"/>
        <field name="struct_id" ref="hr_payroll_structure"/>
        <field name="category_id" ref="hr_payroll_category_ee_pe_afp"/>
-        <field name="name">EE: PE AFP Comisión Mixta</field>
+        <field name="name">EE: PE AFP Mixed Commission</field>
        <field name="code">EE_PE_AFP_COMISION_MIXTA</field>
        <field name="condition_select">python</field>
        <field name="condition_python">result = categories.GROSS and contract.pe_payroll_config_value('retirement_type') == 'afp' and contract.pe_payroll_config_value('afp_comision_type') == 'mixta'</field>
@@ -73,7 +73,7 @@ result, result_rate = eligible_wage, rate
        <field name="sequence" eval="192"/>
        <field name="struct_id" ref="hr_payroll_structure"/>
        <field name="category_id" ref="hr_payroll_category_ee_pe_afp"/>
-        <field name="name">EE: PE AFP Comisión (Non-Mixta)</field>
+        <field name="name">EE: PE AFP Comission (Non-Mixed)</field>
        <field name="code">EE_PE_AFP_COMISION_NON_MIXTA</field>
        <field name="condition_select">python</field>
        <field name="condition_python">result = categories.GROSS and contract.pe_payroll_config_value('retirement_type') == 'afp' and contract.pe_payroll_config_value('afp_comision_type') == 'non_mixta'</field>
--- a/l10n_pe_hr_payroll/data/base.xml
+++ b/l10n_pe_hr_payroll/data/base.xml
@@ -2,13 +2,13 @@
 <odoo>

    <record id="structure_type_employee" model="hr.payroll.structure.type">
-        <field name="name">Peru Employee</field>
+        <field name="name">Peru Employee (5ta Cat.)</field>
        <field name="default_resource_calendar_id" ref="resource.resource_calendar_std"/>
        <field name="country_id" ref="base.pe"/>
    </record>

    <record id="hr_payroll_structure" model="hr.payroll.structure">
-        <field name="name">Peru Employee Standard</field>
+        <field name="name">Peru Employee (5ta Cat.)</field>
        <field name="country_id" ref="base.pe"/>
        <field name="type_id" ref="l10n_pe_hr_payroll.structure_type_employee"/>
        <field name="regular_pay" eval="True"/>
@@ -17,6 +17,19 @@
        ]"/>
    </record>

+    <record id="structure_type_employee_4ta_cat" model="hr.payroll.structure.type">
+        <field name="name">Peru Employee (4ta Cat.)</field>
+        <field name="default_resource_calendar_id" ref="resource.resource_calendar_std"/>
+        <field name="country_id" ref="base.pe"/>
+    </record>
+
+    <record id="hr_payroll_structure_4ta_cat" model="hr.payroll.structure">
+        <field name="name">Peru Employee (4ta Cat.)</field>
+        <field name="country_id" ref="base.pe"/>
+        <field name="type_id" ref="l10n_pe_hr_payroll.structure_type_employee_4ta_cat"/>
+        <field name="regular_pay" eval="True"/>
+    </record>
+
    <!-- AFP -->
    <record id="hr_payroll_category_ee_pe_afp" model="hr.salary.rule.category">
        <field name="name">EE: AFP</field>
@@ -43,16 +56,23 @@

    <!-- IR 5TA CAT -->
    <record id="hr_payroll_category_ee_ir_5ta_cat" model="hr.salary.rule.category">
-        <field name="name">EE: IR 5ta Cat.</field>
+        <field name="name">EE: IR 5th Cat.</field>
        <field name="code">EE_PE_IR_5TA_CAT</field>
        <field name="parent_id" ref="hr_payroll.DED"/>
    </record>
    <record id="hr_payroll_category_er_ir_5ta_cat" model="hr.salary.rule.category">
-        <field name="name">ER: IR 5ta Cat.</field>
+        <field name="name">ER: IR 5th Cat.</field>
        <field name="code">ER_PE_IR_5TA_CAT</field>
        <field name="parent_id" ref="hr_payroll.COMP"/>
    </record>

+    <!-- IR 4TA CAT -->
+    <record id="hr_payroll_category_ee_ir_4ta_cat" model="hr.salary.rule.category">
+        <field name="name">EE: IR 4th Cat.</field>
+        <field name="code">EE_PE_IR_4TA_CAT</field>
+        <field name="parent_id" ref="hr_payroll.DED"/>
+    </record>
+
    <!-- ESSALUD-->
    <record id="hr_payroll_category_ee_essalud" model="hr.salary.rule.category">
        <field name="name">EE: Essalud (rem)</field>
@@ -67,7 +87,7 @@

    <!-- Bonus input & rule -->
    <record id="input_type_bono" model="hr.payslip.input.type">
-        <field name="name">Bono</field>
+        <field name="name">Bonus</field>
        <field name="code">BONO</field>
        <field name="country_id" ref="base.pe" />
        <field name="struct_ids" eval="[
@@ -82,7 +102,7 @@
        <field name="amount_python_compute">result = inputs.BONO.amount if inputs.BONO else 0</field>
        <field name="code">BASIC_BONO</field>
        <field name="category_id" ref="hr_payroll.BASIC"/>
-        <field name="name">Bono</field>
+        <field name="name">Bonus</field>
        <field name="sequence" eval="25"/>
        <field name="struct_id" ref="l10n_pe_hr_payroll.hr_payroll_structure"/>
    </record>
--- a/l10n_pe_hr_payroll/data/ir_4ta_cat_rules.xml
+++ b/l10n_pe_hr_payroll/data/ir_4ta_cat_rules.xml
@@ -0,0 +1,30 @@
+<?xml version="1.0" encoding="UTF-8" ?>
+<odoo>
+
+    <!-- Parameters -->
+    <record id="rule_parameter_ee_ir_4ta_cat" model="hr.rule.parameter">
+        <field name="name">EE: IR 4ta Cat.</field>
+        <field name="code">ee_ir_4ta_cat</field>
+        <field name="country_id" ref="base.pe"/>
+    </record>
+    <record id="rule_parameter_ee_ir_4ta_cat_2020" model="hr.rule.parameter.value">
+        <field name="parameter_value">8.0</field>
+        <field name="rule_parameter_id" ref="rule_parameter_ee_ir_4ta_cat"/>
+        <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+    </record>
+
+    <!-- EE Rules -->
+    <record id="hr_payroll_rule_ee_ir_4ta_cat" model="hr.salary.rule">
+        <field name="sequence" eval="190"/>
+        <field name="struct_id" ref="hr_payroll_structure_4ta_cat"/>
+        <field name="category_id" ref="hr_payroll_category_ee_ir_4ta_cat"/>
+        <field name="name">EE: PE IR 4th Cat.</field>
+        <field name="code">EE_PE_IR_4TA_CAT</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result, _ = ir_4ta_cat(payslip, categories, worked_days, inputs)</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result, result_rate = ir_4ta_cat(payslip, categories, worked_days, inputs)</field>
+        <field name="appears_on_payslip" eval="True"/>
+    </record>
+
+</odoo>
--- a/l10n_pe_hr_payroll/data/ir_5ta_cat_rules.xml
+++ b/l10n_pe_hr_payroll/data/ir_5ta_cat_rules.xml
@@ -48,7 +48,7 @@
        <field name="sequence" eval="196"/>
        <field name="struct_id" ref="hr_payroll_structure"/>
        <field name="category_id" ref="hr_payroll_category_ee_ir_5ta_cat"/>
-        <field name="name">EE: PE IR 5TA Cat.</field>
+        <field name="name">EE: PE IR 5th Cat.</field>
        <field name="code">EE_PE_IR_5TA_CAT</field>
        <field name="condition_select">python</field>
        <field name="condition_python">result, _ = ir_5ta_cat(payslip, categories, worked_days, inputs, BASIC)</field>
--- a/l10n_pe_hr_payroll/models/hr_contract.py
+++ b/l10n_pe_hr_payroll/models/hr_contract.py
@@ -7,6 +7,7 @@ class PEHRContract(models.Model):
    _inherit = 'hr.contract'
    
    pe_payroll_config_id = fields.Many2one('hr.contract.pe_payroll_config', 'Payroll Forms')
+    pe_payroll_ee_4ta_cat_exempt = fields.Boolean(string='Exempt from 4th Cat. withholding.')
    
    def pe_payroll_config_value(self, name):
        return self.pe_payroll_config_id[name]
--- a/l10n_pe_hr_payroll/models/hr_payslip.py
+++ b/l10n_pe_hr_payroll/models/hr_payslip.py
@@ -2,6 +2,7 @@

 from odoo import api, fields, models
 from .rules.general import _general_rate
+from .rules.ir_4ta_cat import ir_4ta_cat
 from .rules.ir_5ta_cat import ir_5ta_cat


@@ -12,6 +13,7 @@ class HRPayslip(models.Model):
        res = super()._get_base_local_dict()
        res.update({
            'general_rate': _general_rate,
+            'ir_4ta_cat': ir_4ta_cat,
            'ir_5ta_cat': ir_5ta_cat,
        })
        return res
--- a/l10n_pe_hr_payroll/models/pe_payroll_config.py
+++ b/l10n_pe_hr_payroll/models/pe_payroll_config.py
@@ -1,6 +1,6 @@
 # Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.

-from odoo import api, fields, models
+from odoo import api, fields, models, _


 class HRContractPEPayrollConfig(models.Model):
@@ -10,7 +10,7 @@ class HRContractPEPayrollConfig(models.Model):
    name = fields.Char(string="Description")
    employee_id = fields.Many2one('hr.employee', string="Employee", required=True)
    date_hired = fields.Date(string='Date Hired', required=True, default=fields.Date.today,
-                             help='For calculations like IR 5TA CAT.')
+                             help='For calculations like IR 5TH CAT.')
    
    retirement_type = fields.Selection([
        ('afp', 'AFP'),
@@ -26,8 +26,8 @@ class HRContractPEPayrollConfig(models.Model):
        ('profuturo', 'Profuturo'),
    ], string='AFP Type', default='profuturo')
    afp_comision_type = fields.Selection([
-        ('mixta', 'Mixta'),
-        ('non_mixta', 'Non-Mixta'),
+        ('mixta', 'Mixed'),
+        ('non_mixta', 'Non-Mixed'),
    ], string='AFP Commission Type', default='mixta')
    
    comp_ss_type = fields.Selection([
--- a/l10n_pe_hr_payroll/models/rules/init.py
+++ b/l10n_pe_hr_payroll/models/rules/init.py
@@ -1,4 +1,5 @@
 # Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.

 from . import general
+from . import ir_4ta_cat
 from . import ir_5ta_cat
--- a/l10n_pe_hr_payroll/models/rules/ir_4ta_cat.py
+++ b/l10n_pe_hr_payroll/models/rules/ir_4ta_cat.py
@@ -0,0 +1,10 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+def ir_4ta_cat(payslip, categories, worked_days, inputs):
+    if payslip.contract_id.pe_payroll_ee_4ta_cat_exempt:
+        return 0.0, 0.0
+    wage = categories.GROSS
+    assert wage == 11000.00
+    rate = payslip.rule_parameter('ee_ir_4ta_cat')
+    assert rate == 8.0
+    return wage, -rate
--- a/l10n_pe_hr_payroll/models/rules/ir_5ta_cat.py
+++ b/l10n_pe_hr_payroll/models/rules/ir_5ta_cat.py
@@ -1,42 +1,58 @@
 # Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.

+from datetime import date
+
 def ir_5ta_cat(payslip, categories, worked_days, inputs, basic_wage):
    pay_periods_in_year = payslip.pay_periods_in_year
    uit = payslip.rule_parameter('pe_uit')
+    payslip_date_end = payslip.dict.date_to
    
-    # there are two special scenarios
-    # 1. IF employee's `date_hired` is in current year
+    #    IF this is the last payroll in June or December
+    #    THEN we need to 'true up' the last two quarters of withholding (e.g. give a refund)
+    last_payslip_june = payslip_date_end.month == 6 and payslip_date_end.day == 30
+    # NOTE we do NOT currently support 'catch up' in June.  Our formula genearlly already catches up.
+    last_payslip_june = False
+    last_payslip_december = payslip_date_end.month == 12 and payslip_date_end.day == 31
+    
+    wage_period = categories.GROSS
+    if not any((basic_wage, wage_period, last_payslip_june, last_payslip_december)):
+        return 0.0, 0.0
+    
+    period_additional_wage = max(wage_period - basic_wage, 0.0)  # 0.0 or positive
+    
+    year = payslip_date_end.year
+    next_year = date(year+1, 1, 1)
+    prior_wage_year = payslip.sum_category('GROSS', str(year) + '-01-01', str(year+1) + '-01-01')
+    pay_periods_at_current = round(((next_year - payslip_date_end).days / 365) * pay_periods_in_year) + 1.0
+    
+    wage_year = (basic_wage * pay_periods_at_current) + prior_wage_year
+    
+    #    IF employee's `date_hired` is in current year
    #    THEN we can pro-rate the period (reduce withholding)
    date_hired = payslip.dict.contract_id.pe_payroll_config_value('date_hired')
    payslip_date_end = payslip.dict.date_to
    hired_in_year = date_hired.year == payslip_date_end.year
-    
-    # 2. IF this is the last payroll in June or December
-    #    THEN we need to 'true up' the last two quarters of withholding (e.g. give a refund)
-    last_payslip_june = payslip_date_end.month == 6 and payslip_date_end.day == 30
-    last_payslip_december = payslip_date_end.month == 12 and payslip_date_end.day == 31
-
-    # basic_wage = BASIC  # must be paramatarized as we will not have locals
-    wage_period = categories.GROSS
-    if not all((basic_wage, wage_period)) and not any((last_payslip_june, last_payslip_december)):
-        return 0.0, 0.0
-    
-    period_additional_wage = max(wage_period - basic_wage, 0.0)  # 0.0 or positive
-    wage_year = basic_wage * pay_periods_in_year
-    # this can be reduced
-    remaining_months = 12
+    periods_in_year_eligible = pay_periods_in_year
    if hired_in_year:
-        # e.g. hired in March (3) gives us 12 - 3 + 1 = 10  (Jan, Feb are the 2 missing from 12)
-        remaining_months = 12 - date_hired.month + 1
+        periods_in_year_eligible = round(((next_year - date_hired).days / 365) * pay_periods_in_year)
    
-    # additional 2 months (July and December) (note 2/12 == 1/6)
-    wage_2 = wage_year * (1/6)
-    if remaining_months < 6:
-        wage_2 = wage_year * (1/12)
-    wage_3 = wage_2 * (payslip.rule_parameter('ee_ir_5ta_cat_ley_29351') / 100.0)
-    wage_year += wage_2 + wage_3
-    # now that we have wage_year, we may need to adjust it by remaining months
-    wage_year = wage_year * remaining_months / 12  # could be 12/12
+    # normalize 1era Gratification
+    if hired_in_year and date_hired.month > 6:
+        wage_gratif_1 = 0.0
+    elif hired_in_year:
+        wage_gratif_1 = basic_wage / 6 * (6 - date_hired.month + 1)
+    else:
+        wage_gratif_1 = basic_wage
+    
+    # normalize 2da Gratification
+    if hired_in_year and date_hired.month > 6:
+        wage_gratif_2 = basic_wage / 6 * (12 - date_hired.month + 1)
+    else:
+        wage_gratif_2 = basic_wage
+    
+    wage_year += wage_gratif_1 + wage_gratif_2
+    cat_ley = (wage_gratif_1 + wage_gratif_2) * (payslip.rule_parameter('ee_ir_5ta_cat_ley_29351') / 100.0)
+    wage_year += cat_ley
    wage_year += period_additional_wage
    
    over_7uit = wage_year - (7.0 * uit)
@@ -57,15 +73,19 @@ def ir_5ta_cat(payslip, categories, worked_days, inputs, basic_wage):
                break
            last_uit = _uit

-    if total_tax:
-        if last_payslip_june or last_payslip_december:
-            year = payslip_date_end.year
+    # if total_tax:
    ytd_tax = -payslip.sum_category('EE_PE_IR_5TA_CAT', str(year) + '-01-01', str(year+1) + '-01-01')
+    
+    if last_payslip_june or last_payslip_december:
        if last_payslip_june:
+            # does not work right because the gratif_2 is already there
            total_tax /= 2
        # remaining_tax may flip signs
        remaining_tax = -(total_tax - ytd_tax)
+        if not wage_period:
+            # to give refund, cannot normalize to wage
+            return remaining_tax, 100.0
        return wage_period,  (remaining_tax / wage_period * 100.0)
-        tax = -total_tax / remaining_months  # TODO needs to be normalized to periods in year if not monthly...
+    
+    tax = -(total_tax - ytd_tax) / pay_periods_at_current
    return wage_period, (tax / wage_period * 100.0)
-    return 0.0, 0.0
--- a/l10n_pe_hr_payroll/views/hr_contract_views.xml
+++ b/l10n_pe_hr_payroll/views/hr_contract_views.xml
@@ -12,6 +12,8 @@
                       attrs="{'invisible': [('structure_type_id', '!=', %(l10n_pe_hr_payroll.structure_type_employee)s)],
                               'required': [('structure_type_id', '=', %(l10n_pe_hr_payroll.structure_type_employee)s)]}"
                       context="{'default_employee_id': employee_id}"/>
+                <field name="pe_payroll_ee_4ta_cat_exempt"
+                       attrs="{'invisible': [('structure_type_id', '!=', %(l10n_pe_hr_payroll.structure_type_employee_4ta_cat)s)]}" />
            </xpath>
        </field>
    </record>