[IMP] l10n_pe_hr_payroll: ir_5ta_cat catch up and refactors

l10n_pe_hr_payroll/data/ir_5ta_cat_rules.xml

@@ -31,6 +31,18 @@
         <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
     </record>
 
+    <record id="rule_parameter_ee_ir_5ta_cat_ley_29351" model="hr.rule.parameter">
+        <field name="name">EE: IR 5ta Cat. Bonificación Extraordinaria (Ley 29351)</field>
+        <field name="code">ee_ir_5ta_cat_ley_29351</field>
+        <field name="country_id" ref="base.pe"/>
+    </record>
+    <record id="rule_parameter_ee_ir_5ta_cat_ley_29351_2020" model="hr.rule.parameter.value">
+        <field name="parameter_value">9.0</field>
+        <field name="rule_parameter_id" ref="rule_parameter_ee_ir_5ta_cat_ley_29351"/>
+        <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+    </record>
+
+
     <!-- EE Rules -->
     <record id="hr_payroll_rule_ee_ir_5ta_cat" model="hr.salary.rule">
         <field name="sequence" eval="196"/>
@@ -39,42 +51,9 @@
         <field name="name">EE: PE IR 5TA Cat.</field>
         <field name="code">EE_PE_IR_5TA_CAT</field>
         <field name="condition_select">python</field>
-        <field name="condition_python">result = categories.GROSS</field>
+        <field name="condition_python">result, _ = ir_5ta_cat(payslip, categories, worked_days, inputs, BASIC)</field>
         <field name="amount_select">code</field>
-        <field name="amount_python_compute">
+        <field name="amount_python_compute">result, result_rate = ir_5ta_cat(payslip, categories, worked_days, inputs, BASIC)</field>
-pay_periods_in_year = payslip.pay_periods_in_year
-uit = payslip.rule_parameter('pe_uit')
-
-basic_wage = BASIC
-wage_period = categories.GROSS
-period_additional_wage = max(wage_period - basic_wage, 0.0)
-wage_year = basic_wage * pay_periods_in_year
-# additional 2 months (July and December)
-wage_2 = wage_year * (1/6)
-wage_3 = wage_2 * 0.09  # TODO paramatarize 9%  # 2 months 2/12
-wage_year += wage_2 + wage_3
-wage_year += period_additional_wage
-
-over_7uit = wage_year - (7.0 * uit)
-if over_7uit &lt;= 0.0:
-    result = 0.0
-else:
-    total_tax = 0.0
-    last_uit = 0.0
-    for _uit, rate in payslip.rule_parameter('ee_ir_5ta_cat'):
-        # marginal brackets
-        _uit = float(_uit)
-        if over_7uit &gt; (last_uit * uit):
-            eligible_wage = min(over_7uit, _uit * uit) - (last_uit * uit)
-            if eligible_wage &gt; 0.0:
-                total_tax += eligible_wage * (rate / 100.0)
-            else:
-                break
-        else:
-            break
-        last_uit = _uit
-    tax = -total_tax / pay_periods_in_year
-    result, result_rate = wage_period, (tax / wage_period * 100.0)</field>
         <field name="appears_on_payslip" eval="True"/>
     </record>
 

l10n_pe_hr_payroll/models/hr_payslip.py

@@ -1,64 +1,8 @@
 # Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
 
 from odoo import api, fields, models
-
+from .rules.general import _general_rate
-
+from .rules.ir_5ta_cat import ir_5ta_cat
-def _general_rate(payslip, wage, ytd_wage, wage_base=None, wage_start=None, rate=None):
-    """
-    Function parameters:
-    wage_base, wage_start, rate can either be strings (rule_parameters) or floats
-    :return: result, result_rate(wage, percent)
-    """
-
-    # Resolve parameters.  On exception, return (probably missing a year, would rather not have exception)
-    if wage_base and isinstance(wage_base, str):
-        try:
-            wage_base = payslip.rule_parameter(wage_base)
-        except (KeyError, UserError):
-            return 0.0, 0.0
-
-    if wage_start and isinstance(wage_start, str):
-        try:
-            wage_start = payslip.rule_parameter(wage_start)
-        except (KeyError, UserError):
-            return 0.0, 0.0
-
-    if rate and isinstance(rate, str):
-        try:
-            rate = payslip.rule_parameter(rate)
-        except (KeyError, UserError):
-            return 0.0, 0.0
-
-    if not rate:
-        return 0.0, 0.0
-    else:
-        # Rate assumed positive percentage!
-        rate = -rate
-
-    if wage_base:
-        remaining = wage_base - ytd_wage
-        if remaining < 0.0:
-            result = 0.0
-        elif remaining < wage:
-            result = remaining
-        else:
-            result = wage
-
-        # _logger.warn('  wage_base method result: ' + str(result) + ' rate: ' + str(rate))
-        return result, rate
-    if wage_start:
-        if ytd_wage >= wage_start:
-            # _logger.warn('  wage_start 1 method result: ' + str(wage) + ' rate: ' + str(rate))
-            return wage, rate
-        if ytd_wage + wage <= wage_start:
-            # _logger.warn('  wage_start 2 method result: ' + str(0.0) + ' rate: ' + str(0.0))
-            return 0.0, 0.0
-        # _logger.warn('  wage_start 3 method result: ' + str((wage - (wage_start - ytd_wage))) + ' rate: ' + str(rate))
-        return (wage - (wage_start - ytd_wage)), rate
-
-    # If the wage doesn't have a start or a base
-    # _logger.warn('  basic result: ' + str(wage) + ' rate: ' + str(rate))
-    return wage, rate
 
 
 class HRPayslip(models.Model):
@@ -68,5 +12,6 @@ class HRPayslip(models.Model):
         res = super()._get_base_local_dict()
         res.update({
             'general_rate': _general_rate,
+            'ir_5ta_cat': ir_5ta_cat,
         })
         return res

l10n_pe_hr_payroll/models/pe_payroll_config.py

@@ -9,6 +9,8 @@ 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.')
     
     retirement_type = fields.Selection([
         ('afp', 'AFP'),

l10n_pe_hr_payroll/models/rules/__init__.py

@@ -0,0 +1,4 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from . import general
+from . import ir_5ta_cat

l10n_pe_hr_payroll/models/rules/general.py

@@ -0,0 +1,58 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+def _general_rate(payslip, wage, ytd_wage, wage_base=None, wage_start=None, rate=None):
+    """
+    Function parameters:
+    wage_base, wage_start, rate can either be strings (rule_parameters) or floats
+    :return: result, result_rate(wage, percent)
+    """
+
+    # Resolve parameters.  On exception, return (probably missing a year, would rather not have exception)
+    if wage_base and isinstance(wage_base, str):
+        try:
+            wage_base = payslip.rule_parameter(wage_base)
+        except (KeyError, UserError):
+            return 0.0, 0.0
+
+    if wage_start and isinstance(wage_start, str):
+        try:
+            wage_start = payslip.rule_parameter(wage_start)
+        except (KeyError, UserError):
+            return 0.0, 0.0
+
+    if rate and isinstance(rate, str):
+        try:
+            rate = payslip.rule_parameter(rate)
+        except (KeyError, UserError):
+            return 0.0, 0.0
+
+    if not rate:
+        return 0.0, 0.0
+    else:
+        # Rate assumed positive percentage!
+        rate = -rate
+
+    if wage_base:
+        remaining = wage_base - ytd_wage
+        if remaining < 0.0:
+            result = 0.0
+        elif remaining < wage:
+            result = remaining
+        else:
+            result = wage
+
+        # _logger.warn('  wage_base method result: ' + str(result) + ' rate: ' + str(rate))
+        return result, rate
+    if wage_start:
+        if ytd_wage >= wage_start:
+            # _logger.warn('  wage_start 1 method result: ' + str(wage) + ' rate: ' + str(rate))
+            return wage, rate
+        if ytd_wage + wage <= wage_start:
+            # _logger.warn('  wage_start 2 method result: ' + str(0.0) + ' rate: ' + str(0.0))
+            return 0.0, 0.0
+        # _logger.warn('  wage_start 3 method result: ' + str((wage - (wage_start - ytd_wage))) + ' rate: ' + str(rate))
+        return (wage - (wage_start - ytd_wage)), rate
+
+    # If the wage doesn't have a start or a base
+    # _logger.warn('  basic result: ' + str(wage) + ' rate: ' + str(rate))
+    return wage, rate

l10n_pe_hr_payroll/models/rules/ir_5ta_cat.py

@@ -0,0 +1,71 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+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')
+
+    # there are two special scenarios
+    # 1. 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
+    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
+    
+    # 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
+    wage_year += period_additional_wage
+
+    over_7uit = wage_year - (7.0 * uit)
+    total_tax = 0.0
+    if over_7uit > 0.0:
+        total_tax = 0.0
+        last_uit = 0.0
+        for _uit, rate in payslip.rule_parameter('ee_ir_5ta_cat'):
+            # marginal brackets
+            _uit = float(_uit)
+            if over_7uit > (last_uit * uit):
+                eligible_wage = min(over_7uit, _uit * uit) - (last_uit * uit)
+                if eligible_wage > 0.0:
+                    total_tax += eligible_wage * (rate / 100.0)
+                else:
+                    break
+            else:
+                break
+            last_uit = _uit
+
+    if total_tax:
+        if last_payslip_june or last_payslip_december:
+            year = payslip_date_end.year
+            ytd_tax = -payslip.sum_category('EE_PE_IR_5TA_CAT', str(year) + '-01-01', str(year+1) + '-01-01')
+            if last_payslip_june:
+                total_tax /= 2
+            # remaining_tax may flip signs
+            remaining_tax = -(total_tax - ytd_tax)
+            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...
+        return wage_period, (tax / wage_period * 100.0)
+    return 0.0, 0.0

l10n_pe_hr_payroll/tests/common.py

@@ -84,6 +84,8 @@ class TestPePayslip(common.TransactionCase):
                 self._logger.warn('cannot locate attribute names "%s" on contract' % (key, ))
 
         # PE Payroll Config Defaults Should be set on the Model
+        if 'date_hired' not in config_values:
+            config_values['date_hired'] = '2016-01-01'
         config = config_model.create(config_values)
         contract_values['pe_payroll_config_id'] = config.id
 

l10n_pe_hr_payroll/views/pe_payroll_config_views.xml

@@ -8,6 +8,7 @@
                 <field name="employee_id"/>
                 <field name="name"/>
                 <field name="retirement_type"/>
+                <field name="date_hired"/>
                 <field name="create_date"/>
                 <field name="write_date"/>
             </tree>
@@ -23,6 +24,7 @@
                     <group name="General">
                         <field name="employee_id"/>
                         <field name="name"/>
+                        <field name="date_hired"/>
                     </group>
                     <group>
                         <group name="employee" string="Employee">