IMP l10n_us_hr_payroll Port l10n_us_mi_hr_payroll MI Michigan including migration

l10n_us_hr_payroll/__manifest__.py

@@ -27,6 +27,7 @@ United States of America - Payroll Rules.
         'data/federal/fed_941_fit_rules.xml',
         'data/state/fl_florida.xml',
         'data/state/ga_georgia.xml',
+        'data/state/mi_michigan.xml',
         'data/state/mo_missouri.xml',
         'data/state/ms_mississippi.xml',
         'data/state/mt_montana.xml',

l10n_us_hr_payroll/data/state/mi_michigan.xml

@@ -0,0 +1,99 @@
+<?xml version="1.0" encoding="UTF-8" ?>
+<odoo>
+    <!-- Wage Base -->
+    <record id="rule_parameter_us_mi_suta_wage_base" model="hr.rule.parameter">
+        <field name="name">US MI Michigan SUTA Wage Base</field>
+        <field name="code">us_mi_suta_wage_base</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_mi_suta_wage_base_2019" model="hr.rule.parameter.value">
+            <field name="parameter_value">9500.0</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mi_suta_wage_base"/>
+            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
+        </record>
+        <record id="rule_parameter_us_mi_suta_wage_base_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">9000.0</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mi_suta_wage_base"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <!-- Rate -->
+    <record id="rule_parameter_us_mi_suta_rate" model="hr.rule.parameter">
+        <field name="name">US MI Michigan SUTA Rate</field>
+        <field name="code">us_mi_suta_rate</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_mi_suta_rate_2019" model="hr.rule.parameter.value">
+            <field name="parameter_value">2.7</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mi_suta_rate"/>
+            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
+        </record>
+        <record id="rule_parameter_us_mi_suta_rate_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">2.7</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mi_suta_rate"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <record id="rule_parameter_us_mi_sit_exemption_rate" model="hr.rule.parameter">
+        <field name="name">US MI Michigan Exemption Rate</field>
+        <field name="code">us_mi_sit_exemption_rate</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_mi_sit_exemption_rate_2019" model="hr.rule.parameter.value">
+            <field name="parameter_value">4400.0</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mi_sit_exemption_rate"/>
+            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
+        </record>
+        <record id="rule_parameter_us_mi_sit_exemption_rate_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">4750.0</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mi_sit_exemption_rate"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <!-- Partners and Contribution Registers -->
+    <record id="res_partner_us_mi_dor" model="res.partner">
+        <field name="name">US Michigan - Unemployment Insurance Agency - Unemployment Tax</field>
+    </record>
+
+    <record id="res_partner_us_mi_dor_sit" model="res.partner">
+        <field name="name">US Michigan - Department of Treasury - Income Tax</field>
+    </record>
+
+    <!-- Categories -->
+
+    <!-- Rules -->
+    <record id="hr_payroll_rule_er_us_mi_suta" model="hr.salary.rule">
+        <field name="sequence" eval="450"/>
+        <field name="struct_id" ref="hr_payroll_structure"/>
+        <field name="category_id" ref="hr_payroll_category_er_us_suta"/>
+        <field name="name">ER: US MI Michigan State Unemployment</field>
+        <field name="code">ER_US_MI_SUTA</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result, _ = general_state_unemployment(payslip, categories, worked_days, inputs, wage_base='us_mi_suta_wage_base', rate='us_mi_suta_rate', state_code='MI')</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result, result_rate = general_state_unemployment(payslip, categories, worked_days, inputs, wage_base='us_mi_suta_wage_base', rate='us_mi_suta_rate', state_code='MI')</field>
+        <field name="partner_id" ref="res_partner_us_mi_dor"/>
+        <field name="appears_on_payslip" eval="False"/>
+    </record>
+
+    <record id="hr_payroll_rule_ee_us_mi_sit" model="hr.salary.rule">
+        <field name="sequence" eval="195"/>
+        <field name="struct_id" ref="hr_payroll_structure"/>
+        <field name="category_id" ref="hr_payroll_category_ee_us_sit"/>
+        <field name="name">EE: US MI Michigan State Income Tax Withholding</field>
+        <field name="code">EE_US_MI_SIT</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result, _ = mi_michigan_state_income_withholding(payslip, categories, worked_days, inputs)</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result, result_rate = mi_michigan_state_income_withholding(payslip, categories, worked_days, inputs)</field>
+        <field name="partner_id" ref="res_partner_us_mi_dor_sit"/>
+        <field name="appears_on_payslip" eval="True"/>
+    </record>
+
+</odoo>

l10n_us_hr_payroll/models/hr_payslip.py

@@ -13,6 +13,7 @@ from .state.general import general_state_unemployment, \
                            general_state_income_withholding, \
                            is_us_state
 from .state.ga_georgia import ga_georgia_state_income_withholding
+from .state.mi_michigan import mi_michigan_state_income_withholding
 from .state.mo_missouri import mo_missouri_state_income_withholding
 from .state.ms_mississippi import ms_mississippi_state_income_withholding
 from .state.mt_montana import mt_montana_state_income_withholding
@@ -54,6 +55,7 @@ class HRPayslip(models.Model):
             'general_state_income_withholding': general_state_income_withholding,
             'is_us_state': is_us_state,
             'ga_georgia_state_income_withholding': ga_georgia_state_income_withholding,
+            'mi_michigan_state_income_withholding': mi_michigan_state_income_withholding,
             'mo_missouri_state_income_withholding': mo_missouri_state_income_withholding,
             'ms_mississippi_state_income_withholding': ms_mississippi_state_income_withholding,
             'mt_montana_state_income_withholding': mt_montana_state_income_withholding,

l10n_us_hr_payroll/models/state/mi_michigan.py

@@ -0,0 +1,35 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from .general import _state_applies
+
+
+def mi_michigan_state_income_withholding(payslip, categories, worked_days, inputs):
+    """
+    Returns SIT eligible wage and rate.
+    WAGE = GROSS + DED_FIT_EXEMPT
+
+    :return: result, result_rate (wage, percent)
+    """
+    state_code = 'MI'
+    if not _state_applies(payslip, state_code):
+        return 0.0, 0.0
+
+    if payslip.contract_id.us_payroll_config_value('state_income_tax_exempt'):
+        return 0.0, 0.0
+
+    # Determine Wage
+    wage = categories.GROSS + categories.DED_FIT_EXEMPT
+    pay_periods = payslip.dict.get_pay_periods_in_year()
+    additional = payslip.contract_id.us_payroll_config_value('state_income_tax_additional_withholding')
+    exemption_rate = payslip.rule_parameter('us_mi_sit_exemption_rate')
+    exemption = payslip.contract_id.us_payroll_config_value('mi_w4_sit_exemptions')
+
+    if wage == 0.0:
+        return 0.0, 0.0
+
+    annual_exemption = (exemption * exemption_rate) / pay_periods
+    withholding = ((wage - annual_exemption) * 0.0425)
+    if withholding < 0.0:
+        withholding = 0.0
+    withholding += additional
+    return wage, -((withholding / wage) * 100.0)

l10n_us_hr_payroll/models/us_payroll_config.py

@@ -64,6 +64,8 @@ class HRContractUSPayrollConfig(models.Model):
     ga_g4_sit_additional_allowances = fields.Integer(string='Georgia G-4 Additional Allowances',
                                                      help='G-4 5.')
 
+    mi_w4_sit_exemptions = fields.Integer(string='Michigan MI W-4 Exemptions', help='MI-W4 6.')
+
     mo_mow4_sit_filing_status = fields.Selection([
         ('', 'Exempt'),
         ('single', 'Single or Married Spouse Works or Married Filing Separate'),

l10n_us_hr_payroll/tests/__init__.py

@@ -10,6 +10,9 @@ from . import test_us_fl_florida_payslip_2020
 from . import test_us_ga_georgia_payslip_2019
 from . import test_us_ga_georgia_payslip_2020
 
+from . import test_us_mi_michigan_payslip_2019
+from . import test_us_mi_michigan_payslip_2020
+
 from . import test_us_mo_missouri_payslip_2019
 from . import test_us_mo_missouri_payslip_2020
 

l10n_us_hr_payroll/tests/test_us_mi_michigan_payslip_2019.py

@@ -0,0 +1,194 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from .common import TestUsPayslip, process_payslip
+
+
+class TestUsMIPayslip(TestUsPayslip):
+    # Taxes and Rates
+    MI_UNEMP_MAX_WAGE = 9500.0
+    MI_UNEMP = - 2.7 / 100.0
+    MI_INC_TAX = - 4.25 / 100.0
+    ANNUAL_EXEMPTION_AMOUNT = 4400.00
+    PAY_PERIOD_DIVISOR = {
+        'weekly': 52.0,
+        'bi-weekly': 26.0,
+        'semi-monthly': 24.0,
+        'monthly': 12.0
+    }
+
+    def test_2019_taxes_weekly(self):
+        salary = 5000.0
+        schedule_pay = 'weekly'
+        exemptions = 1
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=salary,
+                                        state_id=self.get_us_state('MI'),
+                                        state_income_tax_additional_withholding=0.0,
+                                        mi_w4_sit_exemptions=1.0,
+                                        schedule_pay='weekly')
+
+        allowance_amount = self.ANNUAL_EXEMPTION_AMOUNT / self.PAY_PERIOD_DIVISOR[schedule_pay]
+        wh = -((salary - (allowance_amount * exemptions)) * -self.MI_INC_TAX)
+
+        self._log('2019 Michigan tax first payslip weekly:')
+        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.MI_UNEMP)
+        self.assertPayrollAlmostEqual(cats['EE_US_SIT'], wh)
+    #
+        process_payslip(payslip)
+
+        # Make a new payslip, this one will have maximums
+        remaining_MI_UNEMP_wages = self.MI_UNEMP_MAX_WAGE - salary if (self.MI_UNEMP_MAX_WAGE - 2*salary < salary) \
+            else salary
+
+        self._log('2019 Michigan tax second payslip weekly:')
+        payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], remaining_MI_UNEMP_wages * self.MI_UNEMP)
+
+    def test_2019_taxes_biweekly(self):
+        salary = 5000.0
+        schedule_pay = 'bi-weekly'
+        allowance_amount = self.ANNUAL_EXEMPTION_AMOUNT / self.PAY_PERIOD_DIVISOR[schedule_pay]
+        exemption = 2
+
+        wh = -((salary - (allowance_amount * exemption)) * -self.MI_INC_TAX)
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=salary,
+                                        state_id=self.get_us_state('MI'),
+                                        state_income_tax_additional_withholding=0.0,
+                                        mi_w4_sit_exemptions=2.0,
+                                        schedule_pay='bi-weekly')
+
+        self._log('2019 Michigan tax first payslip bi-weekly:')
+        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.MI_UNEMP)
+        self.assertPayrollEqual(cats['EE_US_SIT'], wh)
+
+        process_payslip(payslip)
+
+        # Make a new payslip, this one will have maximums
+        remaining_MI_UNEMP_wages = self.MI_UNEMP_MAX_WAGE - salary if (self.MI_UNEMP_MAX_WAGE - 2*salary < salary) \
+            else salary
+
+        self._log('2019 Michigan tax second payslip bi-weekly:')
+        payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], remaining_MI_UNEMP_wages * self.MI_UNEMP)
+
+    def test_2019_taxes_semimonthly(self):
+        salary = 5000.0
+        schedule_pay = 'semi-monthly'
+        allowance_amount = self.ANNUAL_EXEMPTION_AMOUNT / self.PAY_PERIOD_DIVISOR[schedule_pay]
+        exemption = 1
+
+        wh = -((salary - (allowance_amount * exemption)) * -self.MI_INC_TAX)
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=salary,
+                                        state_id=self.get_us_state('MI'),
+                                        state_income_tax_additional_withholding=0.0,
+                                        mi_w4_sit_exemptions=1.0,
+                                        schedule_pay='semi-monthly')
+
+        self._log('2019 Michigan tax first payslip semi-monthly:')
+        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.MI_UNEMP)
+        self.assertPayrollEqual(cats['EE_US_SIT'], wh)
+
+        process_payslip(payslip)
+
+        # Make a new payslip, this one will have maximums
+        remaining_MI_UNEMP_wages = self.MI_UNEMP_MAX_WAGE - salary if (self.MI_UNEMP_MAX_WAGE - 2 * salary < salary) \
+            else salary
+
+        self._log('2019 Michigan tax second payslip semi-monthly:')
+        payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], remaining_MI_UNEMP_wages * self.MI_UNEMP)
+
+    def test_2019_taxes_monthly(self):
+        salary = 5000.0
+        schedule_pay = 'monthly'
+        allowance_amount = self.ANNUAL_EXEMPTION_AMOUNT / self.PAY_PERIOD_DIVISOR[schedule_pay]
+        exemption = 1
+
+        wh = -((salary - (allowance_amount * exemption)) * -self.MI_INC_TAX)
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=salary,
+                                        state_id=self.get_us_state('MI'),
+                                        state_income_tax_additional_withholding=0.0,
+                                        mi_w4_sit_exemptions=1.0,
+                                        schedule_pay='monthly')
+
+        self._log('2019 Michigan tax first payslip monthly:')
+        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.MI_UNEMP)
+        self.assertPayrollEqual(cats['EE_US_SIT'], wh)
+
+        process_payslip(payslip)
+
+        # Make a new payslip, this one will have maximums
+        remaining_MI_UNEMP_wages = self.MI_UNEMP_MAX_WAGE - salary if (
+                    self.MI_UNEMP_MAX_WAGE - (2 * salary) < salary) \
+            else salary
+
+        self._log('2019 Michigan tax second payslip monthly:')
+        payslip = self._createPayslip(employee, '2019-02-01', '2019-02-28')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], remaining_MI_UNEMP_wages * self.MI_UNEMP)
+
+    def test_additional_withholding(self):
+        salary = 5000.0
+        schedule_pay = 'weekly'
+        allowance_amount = 0.0
+        allowance_amount = self.ANNUAL_EXEMPTION_AMOUNT / self.PAY_PERIOD_DIVISOR[schedule_pay]
+        additional_wh = 40.0
+        exemption = 1
+
+        wh = -(((salary - (allowance_amount * exemption)) * -self.MI_INC_TAX) + additional_wh)
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=salary,
+                                        state_id=self.get_us_state('MI'),
+                                        state_income_tax_additional_withholding=40.0,
+                                        mi_w4_sit_exemptions=1.0,
+                                        schedule_pay='weekly')
+
+        self._log('2019 Michigan tax first payslip with additional withholding:')
+        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.MI_UNEMP)
+        self.assertPayrollAlmostEqual(cats['EE_US_SIT'], wh)
+
+        process_payslip(payslip)

l10n_us_hr_payroll/tests/test_us_mi_michigan_payslip_2020.py

@@ -0,0 +1,35 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from datetime import date, timedelta
+from .common import TestUsPayslip
+
+
+class TestUsMIPayslip(TestUsPayslip):
+    # Taxes and Rates
+    MI_UNEMP_MAX_WAGE = 9000.0
+    MI_UNEMP = 2.7
+
+    def _test_sit(self, wage, exemptions, additional_withholding, schedule_pay, date_start, expected_withholding):
+
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        state_id=self.get_us_state('MI'),
+                                        mi_w4_sit_exemptions=exemptions,
+                                        state_income_tax_additional_withholding=additional_withholding,
+                                        schedule_pay=schedule_pay)
+        payslip = self._createPayslip(employee, date_start, date_start + timedelta(days=7))
+        payslip.compute_sheet()
+        cats = self._getCategories(payslip)
+
+        self._log('Computed period tax: ' + str(expected_withholding))
+        self.assertPayrollEqual(cats.get('EE_US_SIT', 0.0), -expected_withholding)
+
+    def test_2020_taxes_example(self):
+        self._test_er_suta('MI', self.MI_UNEMP, date(2020, 1, 1), wage_base=self.MI_UNEMP_MAX_WAGE)
+        self._test_sit(5000.0, 1, 100.0, 'weekly', date(2020, 1, 1), 308.62)
+        self._test_sit(5000.0, 1, 0.0, 'weekly', date(2020, 1, 1), 208.62)
+        self._test_sit(5000.0, 1, 5.0, 'semi-monthly', date(2020, 1, 1), 209.09)
+        self._test_sit(5000.0, 1, 5.0, 'monthly', date(2020, 1, 1), 200.68)
+        self._test_sit(5000.0, 200, 0.0, 'monthly', date(2020, 1, 1), 0.0)
+

l10n_us_hr_payroll/views/us_payroll_config_views.xml

@@ -55,6 +55,12 @@
                             <field name="state_income_tax_additional_withholding" string="Additional Withholding 6."/>
                             <field name="state_income_tax_exempt" string="Exempt 8."/>
                         </group>
+                        <group name="state_mi_michigan" string="MI Michigan" attrs="{'invisible':[('state_id', '!=', %(base.state_us_35)s)]}">
+                            <p colspan="2"><h3>Form MI-W4 - State Income Tax</h3></p>
+                            <field name="mi_w4_sit_exemptions" string="Exemptions 6."/>
+                            <field name="state_income_tax_additional_withholding" string="Additional Withholding 7."/>
+                            <field name="state_income_tax_exempt" string="Exempt 8."/>
+                        </group>
                         <group name="state_mo_missouri" string="MO Missouri" attrs="{'invisible':[('state_id', '!=', %(base.state_us_38)s)]}">
                             <p colspan="2"><h3>Form MO W-4 - State Income Tax</h3></p>
                             <field name="mo_mow4_sit_filing_status" string="Filing Status 1."/>