AL Alabama

This commit is contained in:
Jared Self
2021-01-07 09:18:38 -07:00
parent cc688c9df2
commit 8b184e6fa3
3 changed files with 45 additions and 327 deletions

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@@ -6,12 +6,9 @@
<field name="code">us_al_suta_wage_base</field>
<field name="country_id" ref="base.us"/>
</record>
<!-- unchanged from 2020-->
<!-- https://labor.alabama.gov/uc/employer.aspx#q17-->
<data noupdate="1">
<record id="rule_parameter_us_al_suta_wage_base_2019" model="hr.rule.parameter.value">
<field name="parameter_value">8000.0</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_suta_wage_base"/>
<field name="date_from" eval="datetime(2019, 1, 1).date()"/>
</record>
<record id="rule_parameter_us_al_suta_wage_base_2020" model="hr.rule.parameter.value">
<field name="parameter_value">8000.0</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_suta_wage_base"/>
@@ -26,11 +23,8 @@
<field name="country_id" ref="base.us"/>
</record>
<data noupdate="1">
<record id="rule_parameter_us_al_suta_rate_2019" model="hr.rule.parameter.value">
<field name="parameter_value">2.7</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_suta_rate"/>
<field name="date_from" eval="datetime(2019, 1, 1).date()"/>
</record>
<!-- new account rate uncahnged in 2021-->
<!-- https://labor.alabama.gov/uc/employer.aspx#q7-->
<record id="rule_parameter_us_al_suta_rate_2020" model="hr.rule.parameter.value">
<field name="parameter_value">2.7</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_suta_rate"/>
@@ -44,22 +38,8 @@
<field name="country_id" ref="base.us"/>
</record>
<data noupdate="1">
<record id="rule_parameter_us_al_sit_tax_rate_2019" model="hr.rule.parameter.value">
<field name="parameter_value">{
'0': [
( 500, 2),
( 3000, 4),
('inf', 5),
],
'M': [
( 1000, 2),
( 6000, 4),
('inf', 5),
],
}</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_sit_tax_rate"/>
<field name="date_from" eval="datetime(2019, 1, 1).date()"/>
</record>
<!-- tax rate unchanged for 2021-->
<!-- https://www.incometaxpro.net/tax-rates/alabama.htm-->
<record id="rule_parameter_us_al_sit_tax_rate_2020" model="hr.rule.parameter.value">
<field name="parameter_value">{
'0' : [
@@ -86,17 +66,7 @@
<data noupdate="1">
<!-- https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf -->
<!-- Page 7. D-->
<record id="rule_parameter_us_al_sit_dependent_rate_2019" model="hr.rule.parameter.value">
<field name="parameter_value">[
( 1000, 20000),
( 500, 100000),
( 300, 'inf'),
]</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_sit_dependent_rate"/>
<field name="date_from" eval="datetime(2019, 1, 1).date()"/>
</record>
<!-- https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf -->
<!-- Page 7. D-->
<!-- unchanged for 2021-->
<record id="rule_parameter_us_al_sit_dependent_rate_2020" model="hr.rule.parameter.value">
<field name="parameter_value">[
( 1000, 20000),
@@ -116,19 +86,7 @@
<data noupdate="1">
<!-- https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf -->
<!-- Page 7. A-->
<record id="rule_parameter_us_al_sit_standard_deduction_rate_2019" model="hr.rule.parameter.value">
<field name="parameter_value">{
'0': ((23499.0, 2500.0), (33000.0, 2500.0, 25.0, 500.0), ('inf', 2000.0)),
'S': ((23499.0, 2500.0), (33000.0, 2500.0, 25.0, 500.0), ('inf', 2000.0)),
'MS': ((10749.0, 3750.0), (15500.0, 3750.0, 88.0, 250.0), ('inf', 2000.0)),
'M': ((23499.0, 7500.0), (33000.0, 7500.0, 175.0, 500.0), ('inf', 4000.0)),
'H': ((23499.0, 4700.0), (33000.0, 7500.0, 175.0, 500.0), ('inf', 4000.0)),
}</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_sit_standard_deduction_rate"/>
<field name="date_from" eval="datetime(2019, 1, 1).date()"/>
</record>
<!-- https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf -->
<!-- Page 7. A-->
<!-- unchanged for 2021-->
<record id="rule_parameter_us_al_sit_standard_deduction_rate_2020" model="hr.rule.parameter.value">
<field name="parameter_value">{
'0': ((23499.0, 2500.0), (33000.0, 2500.0, 25.0, 500.0), ('inf', 2000.0)),
@@ -150,19 +108,7 @@
<data noupdate="1">
<!-- https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf -->
<!-- Page 7. C-->
<record id="rule_parameter_us_al_sit_personal_exemption_rate_2019" model="hr.rule.parameter.value">
<field name="parameter_value">{
'0' : 0,
'S' : 1500,
'MS': 1500,
'M' : 3000,
'H' : 3000,
}</field>
<field name="rule_parameter_id" ref="rule_parameter_us_al_sit_personal_exemption_rate"/>
<field name="date_from" eval="datetime(2019, 1, 1).date()"/>
</record>
<!-- https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf -->
<!-- Page 7. C-->
<!-- unchanged for 2021-->
<record id="rule_parameter_us_al_sit_personal_exemption_rate_2020" model="hr.rule.parameter.value">
<field name="parameter_value">{
'0' : 0,

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@@ -1,264 +0,0 @@
# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
from .common import TestUsPayslip, process_payslip
class TestUsALPayslip(TestUsPayslip):
# TAXES AND RATES
AL_UNEMP_MAX_WAGE = 8000.00
AL_UNEMP = -2.70 / 100.0
def test_taxes_weekly(self):
salary = 10000.00
schedule_pay = 'weekly'
dependents = 1
filing_status = 'S'
# see https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf for reference
# Hand Calculated Amount to Test
# Step 1 -> 10000.00 for wages per period , 52.0 for weekly -> 10000 * 52 -> 520000.0
# Step 2A -> standard deduction for highest wage bracket -> 2000. Subtract from yearly income
# 520000 - 2000 = 518000.0
# Step 2B -> Subtract Federal Income Tax in yearly form -> Our Fed withholding is -2999.66 * 52 = -155982.32
# -> 518000.0 - 155982.32 = 362017.68
# Step 2C -> Subtract the personal exemption -> 1500 for single filing_status
# -> 362017.68 - 1500 = 360517.68
# Step 2D -> Since income is so high, only 300$ per dependent -> 300$. Subtract
# -> 360517.68 - 300 = 360217.68
#
# Step 5 (after adding previous lines) -> Compute marginal taxes.
# (500 * (2.00 / 100)) + (2500 * (4.00 / 100)) + ((360217.68 - 500 - 2500) * (5.00 / 100)) -> 17970.884000000002
# Convert back to pay period
# wh = round(17970.884000000002, 2) -> 17970.88 / 52.0 -> 345.59
wh = -345.59
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions=filing_status,
state_income_tax_additional_withholding=0.0,
state_income_tax_exempt=False,
al_a4_sit_dependents=dependents,
schedule_pay=schedule_pay)
self._log('2019 Alabama tax first payslip weekly:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
cats = self._getCategories(payslip)
self.assertPayrollEqual(cats['EE_US_941_FIT'], -2999.66) # Hand Calculated.
self.assertPayrollEqual(cats['ER_US_SUTA'], self.AL_UNEMP_MAX_WAGE * self.AL_UNEMP)
self.assertPayrollEqual(cats['EE_US_SIT'], wh)
process_payslip(payslip)
remaining_AL_UNEMP_wages = 0.00 # We already reached the maximum wage for unemployment insurance.
self._log('2019 Alabama 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_AL_UNEMP_wages * self.AL_UNEMP) # 0
def test_taxes_married_jointly(self):
salary = 10000.00
schedule_pay = 'weekly'
dependents = 1
filing_status = 'M'
# see https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf for reference
# Hand Calculated Amount to Test
# Step 1 -> 10000.00 for wages per period , 52.0 for weekly -> 10000 * 52 -> 520000.0
# Step 2A -> standard deduction for highest wage bracket -> 4000. Subtract from yearly income
# 520000 - 4000 = 516000.0
# Step 2B -> Subtract Federal Income Tax in yearly form -> Our Fed withholding is -2999.66 * 52 = -155982.32
# -> 516000.0 - 155982.32 = 360017.68
# Step 2C -> Subtract the personal exemption -> 3000 for married filing jointly.
# -> 360017.68 - 3000 = 357017.68
# Step 2D -> Since income is so high, only 300$ per dependent -> 300$. Subtract
# -> 357017.68 - 300 = 356717.68
#
# Step 5 (after adding previous lines) -> Compute marginal taxes.
# (1000 * (2.00 / 100)) + (5000 * (4.00 / 100)) + ((356717.68 - 1000 - 50000) * (5.00 / 100))
# -> 17755.884000000002
# Convert back to pay period
# wh = round(17755.884000000002, 2) -> 15505.88 / 52.0 -> 341.45923076923077
wh = -341.46
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions=filing_status,
state_income_tax_additional_withholding=0.0,
state_income_tax_exempt=False,
al_a4_sit_dependents=dependents,
schedule_pay=schedule_pay)
self._log('2019 Alabama tax first payslip weekly:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
cats = self._getCategories(payslip)
self.assertPayrollEqual(cats['EE_US_941_FIT'], -2999.66) # Hand Calculated.
self.assertPayrollEqual(cats['ER_US_SUTA'], self.AL_UNEMP_MAX_WAGE * self.AL_UNEMP)
self.assertPayrollEqual(cats['EE_US_SIT'], wh)
process_payslip(payslip)
def test_taxes_semimonthly_filing_seperate(self):
salary = 20000.00
schedule_pay = 'monthly'
filing_status = 'MS'
dependents = 2
# see https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf for reference
# Hand Calculated Amount to Test
# Step 1 -> 10000.00 for wages per period , 12.0 for monthly -> 20000 * 12 -> 240000.00
# Step 2A -> standard deduction for highest wage bracket -> 2000. Subtract from yearly income
# 240000.00 - 2000 = 238000.00
# Step 2B -> Subtract Federal Income Tax in yearly form -> Our Fed withholding is -4821.99 * 12 = -57863.88
# -> 238000.00 - 57863.88 = 180136.12
# Step 2C -> Subtract the personal exemption -> 1500 for married filing separately
# -> 180136.12 - 1500 = 178636.12
# Step 2D -> Since income is so high, only 300$ per dependent -> 600. Subtract
# -> 178636.12 - 600 = 178036.12
#
# Step 5 (after adding previous lines) -> Compute marginal taxes.
# (500 * (2.00 / 100)) + (2500 * (4.00 / 100)) + ((178036.12 - 500 - 2500) * (5.00 / 100)) -> 8861.806
# Convert back to pay period
# wh = 8861.806 / 12.0 rounded -> 738.48
wh = -738.48
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions=filing_status,
state_income_tax_additional_withholding=0.0,
state_income_tax_exempt=False,
al_a4_sit_dependents=dependents,
schedule_pay=schedule_pay)
self._log('2019 Alabama tax first payslip monthly:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
cats = self._getCategories(payslip)
self.assertPayrollEqual(cats['EE_US_941_FIT'], -4822.00) # Hand Calculated.
self.assertPayrollEqual(cats['ER_US_SUTA'], self.AL_UNEMP_MAX_WAGE * self.AL_UNEMP)
self.assertPayrollEqual(cats['EE_US_SIT'], wh)
process_payslip(payslip)
def test_tax_exempt(self):
salary = 5500.00
wh = 0
schedule_pay = 'weekly'
dependents = 2
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions='',
state_income_tax_additional_withholding=0.0,
state_income_tax_exempt=True,
al_a4_sit_dependents=dependents,
schedule_pay=schedule_pay)
self._log('2019 Alabama tax first payslip exempt:')
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.AL_UNEMP)
self.assertPayrollEqual(cats.get('EE_US_SIT', 0.0), wh)
def test_additional_withholding(self):
salary = 5500.0
schedule_pay = 'weekly'
additional_wh = 40.0
dependents = 2
# filing status default is single
# see https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf for reference
# Hand Calculated Amount to Test
# Step 1 -> 5500.00 for wages per period , 52.0 for monthly -> 5500 * 52.0 -> 286000.0
# Step 2A -> standard deduction for highest wage bracket -> 2000. Subtract from yearly income
# 286000.0 - 2000 = 284000.0
# Step 2B -> Subtract Federal Income Tax in yearly form -> Our Fed withholding is -1422.4 * 52.0 = -73964.8
# -> 284000.0 - 73964.8 = 210035.2
# Step 2C -> Subtract the personal exemption -> 1500 for single
# -> 210035.2 - 1500 = 208535.2
# Step 2D -> Since income is so high, only 300$ per dependent -> 600. Subtract
# -> 208535.2 - 600 = 207935.2
#
# Step 5 (after adding previous lines) -> Compute marginal taxes.
# (500 * (2.00 / 100)) + (2500 * (4.00 / 100)) + ((207935.2 - 500 - 2500) * (5.00 / 100)) -> 10356.76
# Convert back to pay period
# wh = 10356.76 / 52.0 rounded -> 199.17
wh = -199.17
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions='S',
state_income_tax_additional_withholding=40.0,
state_income_tax_exempt=False,
al_a4_sit_dependents=dependents,
schedule_pay=schedule_pay)
self._log('2019 Alabama tax first payslip additional withholding:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
cats = self._getCategories(payslip)
self.assertPayrollEqual(cats['EE_US_941_FIT'], -1422.4) # Hand Calculated.
self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.AL_UNEMP)
self.assertPayrollEqual(cats['EE_US_SIT'], wh - additional_wh)
def test_personal_exemption(self):
salary = 5500.0
schedule_pay = 'weekly'
# filing status default is single
# see https://revenue.alabama.gov/wp-content/uploads/2019/01/whbooklet_0119.pdf for reference
# Hand Calculated Amount to Test
# Step 1 -> 5500.00 for wages per period , 52.0 for monthly -> 5500 * 52.0 -> 286000.0
# Step 2A -> standard deduction for highest wage bracket -> 2000. Subtract from yearly income
# 286000.0 - 2000 = 284000.0
# Step 2B -> Subtract Federal Income Tax in yearly form -> Our Fed withholding is -1422.4 * 52.0 = -73964.8
# -> 284000.0 - 73964.8 = 210035.2
# Step 2C -> Subtract the personal exemption -> 0 for personal exemptioon
# -> 210035.2 - 0 = 210035.2
# Step 2D -> Subtract per dependent. No dependents so 0
# -> 210035.2 - 0 = 210035.2
#
# Step 5 (after adding previous lines) -> Compute marginal taxes.
# (500 * (2.00 / 100)) + (2500 * (4.00 / 100)) + ((210035.2 - 500 - 2500) * (5.00 / 100)) -> 10461.76
# Convert back to pay period
# wh = 10461.76 / 52.0 rounded -> 201.19
wh = -199.74
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions='S',
state_income_tax_additional_withholding=0.0,
state_income_tax_exempt=False,
al_a4_sit_dependents=0.0,
schedule_pay=schedule_pay)
self._log('2019 Alabama tax first payslip additional withholding:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
cats = self._getCategories(payslip)
self.assertPayrollEqual(cats['EE_US_941_FIT'], -1422.4) # Hand Calculated.
self.assertPayrollEqual(cats['ER_US_SUTA'], salary * self.AL_UNEMP)
self.assertPayrollEqual(cats['EE_US_SIT'], wh)

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@@ -0,0 +1,36 @@
# 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 TestUsALPayslip(TestUsPayslip):
# Taxes and Rates
AL_UNEMP_MAX_WAGE = 8000.00
AL_UNEMP = 2.70
def _test_sit(self, wage, exempt, exemptions, additional_withholding, dependent, schedule_pay, date_start, expected_withholding):
employee = self._createEmployee()
contract = self._createContract(employee,
wage=wage,
state_id=self.get_us_state('AL'),
al_a4_sit_exemptions=exempt,
state_income_tax_exempt=exemptions,
state_income_tax_additional_withholding=additional_withholding,
al_a4_sit_dependents=dependent,
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_2021_taxes_example(self):
self._test_er_suta('AL', self.AL_UNEMP, date(2021, 1, 1), wage_base=self.AL_UNEMP_MAX_WAGE)
self._test_sit(10000.0, 'S', False, 0.0, 1.0, 'weekly', date(2021, 1, 1), 349.08)
self._test_sit(850.0, 'M', False, 0.0, 2.0, 'weekly', date(2021, 1, 1), 29.98)
self._test_sit(5000.0, 'H', False, 0.0, 2.0, 'bi-weekly', date(2021, 1, 1), 191.15)
self._test_sit(20000.0, 'MS', False, 2.0, 0, 'monthly', date(2021, 1, 1), 757.6)
self._test_sit(5500.0, '', True, 2.0, 150, 'weekly', date(2021, 1, 1), 0.00)