[ADD] l10n_us_hr_payroll_401k: initial commit for Odoo 13.0

l10n_us_hr_payroll_401k/__init__.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from . import models

l10n_us_hr_payroll_401k/__manifest__.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+{
+    'name': 'USA - 401K Payroll',
+    'author': 'Hibou Corp. <hello@hibou.io>',
+    'version': '13.0.1.0.0',
+    'category': 'Payroll',
+    'depends': [
+        'l10n_us_hr_payroll',
+    ],
+    'description': """
+* Adds fields to HR Contract for amount or percentage to withhold for retirement savings.
+* Adds rules to withhold and have a company match.
+    """,
+
+    'data': [
+        'data/payroll.xml',
+        'views/contract_views.xml',
+    ],
+    'demo': [
+    ],
+    'auto_install': False,
+    'license': 'OPL-1',
+}

l10n_us_hr_payroll_401k/data/payroll.xml

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+<?xml version="1.0" encoding="UTF-8" ?>
+<odoo>
+    <!-- Partners and Contribution Registers -->
+    <record id="res_partner_ira_provider" model="res.partner">
+        <field name="name">IRA Provider</field>
+        <field name="supplier_rank">1</field>
+    </record>
+
+    <!-- Rule Parameters -->
+    <record id="rule_parameter_ee_401k_contribution_limit" model="hr.rule.parameter">
+        <field name="name">Employee 401K Contribution Limit</field>
+        <field name="code">ee_401k_contribution_limit</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <record id="rule_parameter_ee_401k_contribution_limit_2020" model="hr.rule.parameter.value">
+        <field name="parameter_value">19500.0</field>
+        <field name="rule_parameter_id" ref="rule_parameter_ee_401k_contribution_limit"/>
+        <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+    </record>
+
+    <record id="rule_parameter_ee_401k_catchup" model="hr.rule.parameter">
+        <field name="name">Employee 401K Catch-up</field>
+        <field name="code">ee_401k_catchup</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <record id="rule_parameter_ee_401k_catchup_2020" model="hr.rule.parameter.value">
+        <field name="parameter_value">6500.0</field>
+        <field name="rule_parameter_id" ref="rule_parameter_ee_401k_catchup"/>
+        <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+    </record>
+
+    <record id="rule_parameter_er_401k_contribution_limit" model="hr.rule.parameter">
+        <field name="name">Employer 401K Contribution Limit</field>
+        <field name="code">er_401k_contribution_limit</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <record id="rule_parameter_er_401k_contribution_limit_2020" model="hr.rule.parameter.value">
+        <field name="parameter_value">37500.0</field>
+        <field name="rule_parameter_id" ref="rule_parameter_er_401k_contribution_limit"/>
+        <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+    </record>
+
+    <record id="rule_parameter_er_401k_match_percent" model="hr.rule.parameter">
+        <field name="name">Employer 401K Match (%)</field>
+        <field name="code">er_401k_match_percent</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_er_401k_match_percent_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">0.0</field>
+            <field name="rule_parameter_id" ref="rule_parameter_er_401k_match_percent"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <!-- Categories -->
+    <record id="category_ee_401k_traditional" model="hr.salary.rule.category">
+        <field name="name">EE: 401K Traditional</field>
+        <field name="code">EE_IRA</field>
+        <field name="parent_id" ref="l10n_us_hr_payroll.hr_payroll_category_ded_fit_fica_futa_exempt"/>
+    </record>
+    <record id="category_ee_401k_roth" model="hr.salary.rule.category">
+        <field name="name">EE: 401K Roth</field>
+        <field name="code">EE_IRA_ROTH</field>
+        <field name="parent_id" ref="hr_payroll.DED"/>
+    </record>
+    <!-- It is impossible for only match to meet the limits, but the category exists
+    and the limits are checked against this category. -->
+    <record id="category_er_401k" model="hr.salary.rule.category">
+        <field name="name">ER: 401K Contribution</field>
+        <field name="code">ER_IRA</field>
+        <field name="parent_id" ref="hr_payroll.COMP"/>
+    </record>
+
+    <!-- Rules -->
+    <record id="rule_ee_ira" model="hr.salary.rule">
+        <field name="sequence" eval="110"/>
+        <field name="struct_id" ref="l10n_us_hr_payroll.hr_payroll_structure"/>
+        <field name="category_id" ref="category_ee_401k_traditional"/>
+        <field name="name">EE: 401K</field>
+        <field name="code">EE_IRA</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result = ee_401k(contract.ira_amount, contract.ira_rate, payslip, categories, worked_days, inputs)</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result = ee_401k(contract.ira_amount, contract.ira_rate, payslip, categories, worked_days, inputs)</field>
+        <field name="appears_on_payslip" eval="True"/>
+        <field name="partner_id" ref="res_partner_ira_provider"/>
+    </record>
+
+    <record id="rule_ee_ira_roth" model="hr.salary.rule">
+        <field name="sequence" eval="196"/>
+        <field name="struct_id" ref="l10n_us_hr_payroll.hr_payroll_structure"/>
+        <field name="category_id" ref="category_ee_401k_roth"/>
+        <field name="name">EE: 401K Roth</field>
+        <field name="code">EE_IRA_ROTH</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result = ee_401k(contract.ira_roth_amount, contract.ira_roth_rate, payslip, categories, worked_days, inputs)</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result = ee_401k(contract.ira_roth_amount, contract.ira_roth_rate, payslip, categories, worked_days, inputs)</field>
+        <field name="appears_on_payslip" eval="True"/>
+        <field name="partner_id" ref="res_partner_ira_provider"/>
+    </record>
+
+    <record id="rule_er_ira" model="hr.salary.rule">
+        <field name="sequence" eval="445"/>
+        <field name="struct_id" ref="l10n_us_hr_payroll.hr_payroll_structure"/>
+        <field name="category_id" ref="category_er_401k"/>
+        <field name="name">ER: 401K Match</field>
+        <field name="code">ER_IRA_MATCH</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result = er_401k_match(categories.BASIC, payslip, categories, worked_days, inputs)</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result = er_401k_match(categories.BASIC, payslip, categories, worked_days, inputs)</field>
+        <!-- Normally company contributions are not on Payslip, but this is an additional amount -->
+        <field name="appears_on_payslip" eval="True"/>
+        <field name="partner_id" ref="res_partner_ira_provider"/>
+    </record>
+
+</odoo>

l10n_us_hr_payroll_401k/models/__init__.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from . import contract
+from . import payslip

l10n_us_hr_payroll_401k/models/contract.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from odoo import fields, models
+
+
+class HRContract(models.Model):
+    _inherit = 'hr.contract'
+
+    ira_amount = fields.Float(string="401K Contribution Amount",
+                              help="Pre-Tax (traditional) Contribution Amount")
+    ira_rate = fields.Float(string="401K Contribution (%)",
+                            help="Pre-Tax (traditional) Contribution Percentage")
+    ira_roth_amount = fields.Float(string="Roth 401K Contribution Amount",
+                                   help="Post-Tax Contribution Amount")
+    ira_roth_rate = fields.Float(string="Roth 401K Contribution (%)",
+                                 help="Post-Tax Contribution Percentage")
+
+    def company_401k_match_percent(self, payslip):
+        # payslip is payslip rule's current payslip browse object
+        # Override if you have employee, payslip, or contract differences.
+        return payslip.rule_parameter('er_401k_match_percent')

l10n_us_hr_payroll_401k/models/payslip.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from datetime import date
+from odoo import fields, models
+
+
+def ee_401k(amount, rate, payslip, categories, worked_days, inputs):
+    MAX = payslip.rule_parameter('ee_401k_contribution_limit')
+    if payslip.dict.ira_period_age() >= 50:
+        MAX += payslip.rule_parameter('ee_401k_catchup')
+    wages = categories.BASIC
+    year = payslip.date_to.year
+    next_year = str(year + 1)
+    from_ = str(year) + '-01-01'
+    to = next_year + '-01-01'
+    ytd = payslip.sum_category('EE_IRA', from_, to)
+    ytd += payslip.sum_category('EE_IRA_ROTH', from_, to)
+    remaining = MAX + ytd
+    if remaining <= 0.0:
+        result = 0
+    else:
+        result = -amount
+        result -= (wages * rate) / 100.0
+        if remaining + result <= 0.0:
+            result = -remaining
+    return result
+
+
+def er_401k_match(wages, payslip, categories, worked_days, inputs):
+    MAX = payslip.rule_parameter('er_401k_contribution_limit')
+    employee_contrib = -(categories.EE_IRA + categories.EE_IRA_ROTH)
+
+    year = payslip.date_to.year
+    next_year = str(year + 1)
+    from_ = str(year) + '-01-01'
+    to = next_year + '-01-01'
+    ytd = payslip.sum_category('ER_IRA', from_, to)
+
+    rate = payslip.contract_id.company_401k_match_percent(payslip)
+    wages_match = (wages * rate) / 100.0
+    if employee_contrib <= wages_match:
+        result = employee_contrib
+    else:
+        result = wages_match
+    remaining = MAX - ytd
+    if remaining <= 0.0:
+        result = 0
+    else:
+        if remaining - result < 0.0:
+            result = remaining
+    return result
+
+
+class HRPayslip(models.Model):
+    _inherit = 'hr.payslip'
+
+    def _age_on_date(self, birthday, cutoff):
+        if isinstance(cutoff, str):
+            try:
+                cutoff = fields.Date.from_string(cutoff)
+            except:
+                cutoff = None
+        if cutoff is None:
+            # Dec. 31st in calendar year
+            cutoff = date(self.date_to.year, 12, 31)
+        if not birthday:
+            return -1
+        years = cutoff.year - birthday.year
+        if birthday.month > cutoff.month or (birthday.month == cutoff.month and birthday.day > cutoff.day):
+            years -= 1
+        return years
+
+    def ira_period_age(self, cutoff=None):
+        birthday = self.employee_id.birthday
+        return self._age_on_date(birthday, cutoff)
+
+    def _get_base_local_dict(self):
+        res = super()._get_base_local_dict()
+        res.update({
+            'ee_401k': ee_401k,
+            'er_401k_match': er_401k_match,
+        })
+        return res

l10n_us_hr_payroll_401k/tests/__init__.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from . import test_payroll

l10n_us_hr_payroll_401k/tests/test_payroll.py

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+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from odoo import fields
+from odoo.addons.l10n_us_hr_payroll.tests import common
+from datetime import timedelta
+
+
+class TestUsPayslip(common.TestUsPayslip):
+    EE_LIMIT = 19500.0
+    EE_LIMIT_CATCHUP = 6500.0
+    ER_LIMIT = 37500.0
+
+    def setUp(self):
+        super().setUp()
+        self.schedule_pay_salary = 'bi-weekly'
+        self.payslip_date_start = fields.Date.from_string('2020-01-01')
+        self.payslip_date_end = self.payslip_date_start + timedelta(days=14)
+        self.er_match_parameter = self.env.ref('l10n_us_hr_payroll_401k.rule_parameter_er_401k_match_percent_2020')
+        self.er_match_parameter.parameter_value = '4.0'  # 4% match up to salary
+
+    def test_01_payslip_traditional(self):
+        wage = 2000.0
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        ira_rate=5.0,
+                                        schedule_pay=self.schedule_pay_salary)
+        payslip = self._createPayslip(employee, self.payslip_date_start, self.payslip_date_end)
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -100.0)
+
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, 80.0)  # 4% of wage up to their contribution
+
+        contract.ira_rate = 0.0
+        contract.ira_amount = 25.0
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -25.0)
+
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, 25.0)  # 4% of wage up to their contribution
+
+    def test_02_payslip_roth(self):
+        wage = 2000.0
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        ira_roth_rate=5.0,
+                                        schedule_pay=self.schedule_pay_salary)
+        payslip = self._createPayslip(employee, self.payslip_date_start, self.payslip_date_end)
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA_ROTH')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -100.0)
+
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, 80.0)  # 4% of wage up to their contribution
+
+        contract.ira_roth_rate = 0.0
+        contract.ira_roth_amount = 25.0
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA_ROTH')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -25.0)
+
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, 25.0)  # 4% of wage up to their contribution
+
+    def test_10_payslip_limits(self):
+        self.er_match_parameter.parameter_value = '20.0'  # 20% match up to salary
+        wage = 80000.0
+        rate = 20.0
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        ira_rate=rate,
+                                        schedule_pay=self.schedule_pay_salary)
+
+        # Payslip 1 - 16k
+        payslip = self._createPayslip(employee, self.payslip_date_start, self.payslip_date_end)
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -(wage * rate / 100.0))
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, -ira_line.amount)
+        common.process_payslip(payslip)
+
+        # Payslip 2 - 3.5k
+        payslip = self._createPayslip(employee, self.payslip_date_start + timedelta(days=14),
+                                      self.payslip_date_end + timedelta(days=14))
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -(self.EE_LIMIT-(wage * rate / 100.0)))
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, -ira_line.amount)
+        common.process_payslip(payslip)
+
+        # Payslip 3 - 0 (over limit)
+        payslip = self._createPayslip(employee, self.payslip_date_start + timedelta(days=28),
+                                      self.payslip_date_end + timedelta(days=28))
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA')
+        self.assertFalse(ira_line)
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertFalse(er_ira_line)
+
+        # Payslip 3 - Catch-up
+        employee.birthday = '1960-01-01'
+        payslip.compute_sheet()
+        ira_line = payslip.line_ids.filtered(lambda l: l.code == 'EE_IRA')
+        self.assertTrue(ira_line)
+        self.assertPayrollEqual(ira_line.amount, -self.EE_LIMIT_CATCHUP)
+        er_ira_line = payslip.line_ids.filtered(lambda l: l.code == 'ER_IRA_MATCH')
+        self.assertTrue(er_ira_line)
+        self.assertPayrollEqual(er_ira_line.amount, -ira_line.amount)
+        common.process_payslip(payslip)
+
+        # Note that the company limit is higher than what is possible by 'match'
+        # because even with 100% (or more) you would never be able to out-pace
+        # the employee's own contributions.

l10n_us_hr_payroll_401k/views/contract_views.xml

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+<?xml version="1.0" encoding="UTF-8" ?>
+<odoo>
+
+    <record id="hr_contract_view_form_inherit" model="ir.ui.view">
+        <field name="name">hr.contract.form.inherit</field>
+        <field name="model">hr.contract</field>
+        <field name="inherit_id" ref="hr_contract.hr_contract_view_form"/>
+        <field name="arch" type="xml">
+            <xpath expr="//group[@name='salary_and_advantages']" position="after">
+                <group name="usa_advantages_401k" string="401K">
+                    <field name="ira_amount"/>
+                    <field name="ira_rate"/>
+                    <field name="ira_roth_amount"/>
+                    <field name="ira_roth_rate"/>
+                </group>
+            </xpath>
+        </field>
+    </record>
+
+</odoo>