FIX l10n_us_nj_hr_payroll Rates for 2019 and improved test coverage.

2025-01-20 12:37:31 +02:00 · 2019-05-07 16:26:15 -07:00
parent b113a0c8fd
commit 50b44b094e
6 changed files with 1246 additions and 449 deletions
--- a/l10n_us_nj_hr_payroll/data/base.xml
+++ b/l10n_us_nj_hr_payroll/data/base.xml
@@ -145,6 +145,12 @@
        <field name="parent_id" ref="hr_payroll.DED"/>
    </record>

+    <record id="hr_payroll_nj_wf_company" model="hr.salary.rule.category">
+        <field name="name">ER: US-NJ Workforce Development</field>
+        <field name="code">ER_US_NJ_WF</field>
+        <field name="parent_id" ref="hr_payroll.COMP"/>
+    </record>
+
    <record id="hr_payroll_nj_income_withhold" model="hr.salary.rule.category">
        <field name="name">EE: US-NJ Income Withholding</field>
        <field name="code">EE_US_NJ_INC_WITHHOLD</field>
--- a/l10n_us_nj_hr_payroll/data/final.xml
+++ b/l10n_us_nj_hr_payroll/data/final.xml
@@ -18,6 +18,7 @@
          ref('hr_payroll_rules_nj_fli_2018'),
          ref('hr_payroll_rules_nj_wf_wages_2018'),
          ref('hr_payroll_rules_nj_wf_2018'),
+          ref('hr_payroll_rules_nj_wf_er'),
          ])]" name="rule_ids"/>
        <field name="company_id" ref="base.main_company"/>    
        <field name="parent_id" ref="l10n_us_hr_payroll.hr_payroll_salary_structure_us_employee"/>
--- a/l10n_us_nj_hr_payroll/data/rates.xml
+++ b/l10n_us_nj_hr_payroll/data/rates.xml
@@ -52,5 +52,67 @@
            <field name="rate">0.0425</field>
            <field name="date_from">2018-01-01</field>
        </record>
+
+        <!-- 2019 -->
+        <!-- https://www.njbia.org/get-njbias-tax-changes-for-2019/ -->
+        <!-- https://www.nj.gov/labor/ea/rates/ea2019.html -->
+        <record id="hr_payroll_rates_nj_er_unemp_2019" model="hr.payroll.rate">
+            <field name="name">US NJ Unemployment (Company)</field>
+            <field name="code">ER_US_NJ_UNEMP</field>
+            <field name="rate">2.6825</field>
+            <field name="date_from">2019-01-01</field>
+            <field name="wage_limit_year" eval="34400.0"/>
+        </record>
+        <record id="hr_payroll_rates_nc_ee_unemp_2019" model="hr.payroll.rate">
+            <field name="name">US NJ Unemployment (Employee)</field>
+            <field name="code">EE_US_NJ_UNEMP</field>
+            <field name="rate">0.3825</field>
+            <field name="date_from">2019-01-01</field>
+            <field name="wage_limit_year" eval="34400.0"/>
+        </record>
+
+        <record id="hr_payroll_rates_nc_er_sdi_2019" model="hr.payroll.rate">
+            <field name="name">US NJ State Disability Insurance (Company)</field>
+            <field name="code">ER_US_NJ_SDI</field>
+            <field name="rate">0.5000</field>
+            <field name="date_from">2019-01-01</field>
+            <field name="wage_limit_year" eval="34400.0"/>
+        </record>
+        <record id="hr_payroll_rates_nc_ee_sdi_2019" model="hr.payroll.rate">
+            <field name="name">US NJ State Disability Insurance (Employee)</field>
+            <field name="code">EE_US_NJ_SDI</field>
+            <field name="rate">0.17</field>
+            <field name="date_from">2019-01-01</field>
+            <field name="wage_limit_year" eval="34400.0"/>
+        </record>
+
+        <record id="hr_payroll_rates_nc_er_wf_2019" model="hr.payroll.rate">
+            <field name="name">US NJ Workforce Development (Company)</field>
+            <field name="code">ER_US_NJ_WF</field>
+            <field name="rate">0.1175</field>
+            <field name="date_from">2019-01-01</field>
+        </record>
+        <record id="hr_payroll_rates_nc_ee_wf_2019" model="hr.payroll.rate">
+            <field name="name">US NJ Workforce Development (Employee)</field>
+            <field name="code">EE_US_NJ_WF</field>
+            <field name="rate">0.0425</field>
+            <field name="date_from">2019-01-01</field>
+        </record>
+
+        <record id="hr_payroll_rates_nc_er_fli_2019" model="hr.payroll.rate">
+            <field name="name">US NJ Family Leave Insurance (Company)</field>
+            <field name="code">ER_US_NJ_FLI</field>
+            <field name="rate">0.00</field>
+            <field name="date_from">2019-01-01</field>
+            <field name="wage_limit_year" eval="34400.0"/>
+        </record>
+        <record id="hr_payroll_rates_nc_ee_fli_2019" model="hr.payroll.rate">
+            <field name="name">US NJ Family Leave Insurance (Employee)</field>
+            <field name="code">EE_US_NJ_FLI</field>
+            <field name="rate">0.08</field>
+            <field name="date_from">2019-01-01</field>
+            <field name="wage_limit_year" eval="34400.0"/>
+        </record>
+
    </data>
 </odoo>
--- a/l10n_us_nj_hr_payroll/data/rules.xml
+++ b/l10n_us_nj_hr_payroll/data/rules.xml
--- a/l10n_us_nj_hr_payroll/tests/init.py
+++ b/l10n_us_nj_hr_payroll/tests/init.py
@@ -1 +1,2 @@
 from . import test_us_nj_payslip_2018
+from . import test_us_nj_payslip_2019
--- a/l10n_us_nj_hr_payroll/tests/test_us_nj_payslip_2019.py
+++ b/l10n_us_nj_hr_payroll/tests/test_us_nj_payslip_2019.py
@@ -0,0 +1,179 @@
+from odoo.addons.l10n_us_hr_payroll.tests.test_us_payslip import TestUsPayslip, process_payslip
+
+
+class TestUsNJPayslip(TestUsPayslip):
+    ###
+    #   2018 Taxes and Rates
+    ###
+    NJ_UNEMP_MAX_WAGE = 34400.0  # Note that this is used for SDI and FLI as well
+
+    ER_NJ_UNEMP = -2.6825 / 100.0
+    EE_NJ_UNEMP = -0.3825 / 100.0
+
+    ER_NJ_SDI = -0.5 / 100.0
+    EE_NJ_SDI = -0.17 / 100.0
+
+    ER_NJ_WF = -0.1175 / 100.0
+    EE_NJ_WF = -0.0425 / 100.0
+
+    ER_NJ_FLI = 0.0
+    EE_NJ_FLI = -0.08 / 100.0
+
+    # Examples found on page 24 of http://www.state.nj.us/treasury/taxation/pdf/current/njwt.pdf
+    def test_2019_taxes_example1(self):
+        salary = 300
+        schedule_pay = 'weekly'
+        allowances = 1
+        additional_withholding = 0
+
+        # Tax Percentage Method for Single, taxable under $385
+        wh = -4.21
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        salary,
+                                        struct_id=self.ref(
+                                            'l10n_us_nj_hr_payroll.hr_payroll_salary_structure_us_nj_employee'),
+                                        schedule_pay=schedule_pay)
+        contract.nj_njw4_allowances = allowances
+        contract.nj_additional_withholding = additional_withholding
+        contract.nj_njw4_filing_status = 'single'
+        contract.nj_njw4_rate_table = 'A'
+
+        self.assertEqual(contract.schedule_pay, 'weekly')
+
+        self._log('2019 New Jersey 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_NJ_UNEMP'], salary)
+        self.assertPayrollEqual(cats['EE_US_NJ_UNEMP'], round(cats['BASIC'] * self.EE_NJ_UNEMP, 2))
+        self.assertPayrollEqual(cats['ER_US_NJ_UNEMP'], round(cats['WAGE_US_NJ_UNEMP'] * self.ER_NJ_UNEMP, 2))
+        self.assertPayrollEqual(cats['EE_US_NJ_SDI'], cats['WAGE_US_NJ_SDI'] * self.EE_NJ_SDI)
+        self.assertPayrollEqual(cats['ER_US_NJ_SDI'], cats['WAGE_US_NJ_SDI'] * self.ER_NJ_SDI)
+        self.assertPayrollEqual(cats['EE_US_NJ_FLI'], cats['WAGE_US_NJ_FLI'] * self.EE_NJ_FLI)
+        self.assertPayrollEqual(cats['EE_US_NJ_WF'], cats['WAGE_US_NJ_WF'] * self.EE_NJ_WF)
+        self.assertPayrollEqual(cats['EE_US_NJ_INC_WITHHOLD'], wh)
+
+        process_payslip(payslip)
+
+        # Make a new payslip, this one will have maximums
+
+        remaining_nj_unemp_wages = self.NJ_UNEMP_MAX_WAGE - salary if (self.NJ_UNEMP_MAX_WAGE - 2 * salary < salary) \
+            else salary
+
+        self._log('2019 New Jersey 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_NJ_UNEMP'], remaining_nj_unemp_wages)
+        self.assertPayrollEqual(cats['ER_US_NJ_UNEMP'], round(remaining_nj_unemp_wages * self.ER_NJ_UNEMP, 2))
+        self.assertPayrollEqual(cats['EE_US_NJ_UNEMP'], round(cats['BASIC'] * self.EE_NJ_UNEMP, 2))
+
+    def test_2019_taxes_example2(self):
+        salary = 1400.00
+        schedule_pay = 'weekly'
+        allowances = 3
+        additional_withholding = 0
+
+        # Tax Percentage Method for Single, taxable pay over $769, under $1442
+        wh = -27.58
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        salary,
+                                        struct_id=self.ref(
+                                            'l10n_us_nj_hr_payroll.hr_payroll_salary_structure_us_nj_employee'),
+                                        schedule_pay=schedule_pay)
+        contract.nj_njw4_allowances = allowances
+        contract.nj_additional_withholding = additional_withholding
+        contract.nj_njw4_filing_status = 'married_joint'
+
+        self.assertEqual(contract.schedule_pay, 'weekly')
+
+        self._log('2019 New Jersey 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_NJ_UNEMP'], salary)
+        self.assertPayrollEqual(cats['EE_US_NJ_UNEMP'], cats['WAGE_US_NJ_UNEMP'] * self.EE_NJ_UNEMP)
+        #self.assertPayrollEqual(cats['ER_US_NJ_UNEMP'], round(cats['WAGE_US_NJ_UNEMP'] * self.ER_NJ_UNEMP, 2))
+        # round(37.555, 2) => 37.55 but in reality this should be 37.56, floats are weird ;)
+        self.assertTrue(abs(cats['ER_US_NJ_UNEMP'] - round(cats['WAGE_US_NJ_UNEMP'] * self.ER_NJ_UNEMP, 2)) < 0.02)
+        self.assertPayrollEqual(cats['EE_US_NJ_SDI'], cats['WAGE_US_NJ_SDI'] * self.EE_NJ_SDI)
+        self.assertPayrollEqual(cats['ER_US_NJ_SDI'], cats['WAGE_US_NJ_SDI'] * self.ER_NJ_SDI)
+        self.assertPayrollEqual(cats['EE_US_NJ_FLI'], cats['WAGE_US_NJ_FLI'] * self.EE_NJ_FLI)
+        self.assertPayrollEqual(cats['EE_US_NJ_WF'], cats['WAGE_US_NJ_WF'] * self.EE_NJ_WF)
+        self.assertPayrollEqual(cats['EE_US_NJ_INC_WITHHOLD'], wh)
+
+        process_payslip(payslip)
+
+    def test_2019_taxes_to_the_limits(self):
+        salary = 30000.00
+        schedule_pay = 'quarterly'
+        allowances = 3
+        additional_withholding = 0
+
+        # Tax Percentage Method for Single, taxable pay over $18750, under 125000
+        wh = -1021.75
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        salary,
+                                        struct_id=self.ref(
+                                            'l10n_us_nj_hr_payroll.hr_payroll_salary_structure_us_nj_employee'),
+                                        schedule_pay=schedule_pay)
+        contract.nj_njw4_allowances = allowances
+        contract.nj_additional_withholding = additional_withholding
+        contract.nj_njw4_filing_status = 'married_joint'
+
+        self.assertEqual(contract.schedule_pay, 'quarterly')
+
+        self._log('2019 New Jersey tax first payslip:')
+        payslip = self._createPayslip(employee, '2019-01-01', '2019-03-31')
+
+        payslip.compute_sheet()
+
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['WAGE_US_NJ_UNEMP'], salary)
+        self.assertPayrollEqual(cats['EE_US_NJ_UNEMP'], cats['BASIC'] * self.EE_NJ_UNEMP)
+        #self.assertPayrollEqual(cats['ER_US_NJ_UNEMP'], round(cats['WAGE_US_NJ_UNEMP'] * self.ER_NJ_UNEMP, 2))
+        # round(37.555, 2) => 37.55 but in reality this should be 37.56, floats are weird ;)
+        self.assertTrue(abs(cats['ER_US_NJ_UNEMP'] - round(cats['WAGE_US_NJ_UNEMP'] * self.ER_NJ_UNEMP, 2)) < 0.02)
+        self.assertPayrollEqual(cats['EE_US_NJ_SDI'], cats['WAGE_US_NJ_SDI'] * self.EE_NJ_SDI)
+        self.assertPayrollEqual(cats['ER_US_NJ_SDI'], cats['WAGE_US_NJ_SDI'] * self.ER_NJ_SDI)
+        self.assertPayrollEqual(cats['EE_US_NJ_FLI'], cats['WAGE_US_NJ_FLI'] * self.EE_NJ_FLI)
+        self.assertPayrollEqual(cats['EE_US_NJ_WF'], cats['WAGE_US_NJ_WF'] * self.EE_NJ_WF)
+        self.assertPayrollEqual(cats['EE_US_NJ_INC_WITHHOLD'], wh)
+
+        process_payslip(payslip)
+
+        # Make a new payslip, this one will have maximums
+
+        remaining_nj_unemp_wages = self.NJ_UNEMP_MAX_WAGE - salary if (self.NJ_UNEMP_MAX_WAGE - 2 * salary < salary) \
+            else salary
+
+        self._log('2019 New Jersey tax second payslip:')
+        payslip = self._createPayslip(employee, '2019-04-01', '2019-07-31')
+
+        payslip.compute_sheet()
+
+        cats = self._getCategories(payslip)
+
+        self.assertFalse(abs(cats['BASIC'] - remaining_nj_unemp_wages) < 0.02)
+        self.assertTrue(abs(cats['WAGE_US_NJ_UNEMP'] - remaining_nj_unemp_wages) < 0.02)
+        self.assertPayrollEqual(cats['WAGE_US_NJ_UNEMP'], remaining_nj_unemp_wages)
+        self.assertPayrollEqual(cats['ER_US_NJ_UNEMP'], round(remaining_nj_unemp_wages * self.ER_NJ_UNEMP, 2))
+        self.assertPayrollEqual(cats['EE_US_NJ_UNEMP'], round(remaining_nj_unemp_wages * self.EE_NJ_UNEMP, 2))
+        self.assertPayrollEqual(cats['EE_US_NJ_SDI'], remaining_nj_unemp_wages * self.EE_NJ_SDI)
+        self.assertPayrollEqual(cats['ER_US_NJ_SDI'], remaining_nj_unemp_wages * self.ER_NJ_SDI)