diff --git a/l10n_us_hr_payroll/data/state/al_alabama.xml b/l10n_us_hr_payroll/data/state/al_alabama.xml index fc3b3af1..f2b5ceeb 100644 --- a/l10n_us_hr_payroll/data/state/al_alabama.xml +++ b/l10n_us_hr_payroll/data/state/al_alabama.xml @@ -6,12 +6,9 @@ us_al_suta_wage_base + + - - 8000.0 - - - 8000.0 @@ -26,11 +23,8 @@ - - 2.7 - - - + + 2.7 @@ -44,22 +38,8 @@ - - { - '0': [ - ( 500, 2), - ( 3000, 4), - ('inf', 5), - ], - 'M': [ - ( 1000, 2), - ( 6000, 4), - ('inf', 5), - ], - } - - - + + { '0' : [ @@ -86,17 +66,7 @@ - - [ - ( 1000, 20000), - ( 500, 100000), - ( 300, 'inf'), - ] - - - - - + [ ( 1000, 20000), @@ -116,19 +86,7 @@ - - { - '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)), - } - - - - - + { '0': ((23499.0, 2500.0), (33000.0, 2500.0, 25.0, 500.0), ('inf', 2000.0)), @@ -150,19 +108,7 @@ - - { - '0' : 0, - 'S' : 1500, - 'MS': 1500, - 'M' : 3000, - 'H' : 3000, - } - - - - - + { '0' : 0, diff --git a/l10n_us_hr_payroll/tests/test_us_al_alabama_payslip_2019.py b/l10n_us_hr_payroll/tests/test_us_al_alabama_payslip_2019.py deleted file mode 100644 index 33ddb2f9..00000000 --- a/l10n_us_hr_payroll/tests/test_us_al_alabama_payslip_2019.py +++ /dev/null @@ -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) diff --git a/l10n_us_hr_payroll/tests/test_us_al_alabama_payslip_2021.py b/l10n_us_hr_payroll/tests/test_us_al_alabama_payslip_2021.py new file mode 100644 index 00000000..382f679a --- /dev/null +++ b/l10n_us_hr_payroll/tests/test_us_al_alabama_payslip_2021.py @@ -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)