diff --git a/l10n_us_mo_hr_payroll/__init__.py b/l10n_us_mo_hr_payroll/__init__.py new file mode 100755 index 00000000..c90f169b --- /dev/null +++ b/l10n_us_mo_hr_payroll/__init__.py @@ -0,0 +1,3 @@ +# -*- coding: utf-8 -*- + +from . import hr_payroll \ No newline at end of file diff --git a/l10n_us_mo_hr_payroll/__manifest__.py b/l10n_us_mo_hr_payroll/__manifest__.py new file mode 100755 index 00000000..205fbdb6 --- /dev/null +++ b/l10n_us_mo_hr_payroll/__manifest__.py @@ -0,0 +1,28 @@ +# -*- encoding: utf-8 -*- +{ + 'name': 'USA - Missouri - Payroll', + 'author': 'Hibou Corp. ', + 'license': 'AGPL-3', + 'category': 'Localization', + 'depends': ['l10n_us_hr_payroll'], + 'version': '11.0.2018.0.0', + 'description': """ +USA::Missouri Payroll Rules. +============================ + +* Contribution register and partner for Missouri Department of Revenue - Unemployment +* Contribution register and partner for Missouri Department of Revenue - Income Tax Withholding +* Contract level Missouri Exemptions and MO W-4 fields +* Company level Missouri Unemployment Rate + """, + + 'auto_install': False, + 'website': 'https://hibou.io/', + 'data': [ + 'hr_payroll_view.xml', + 'data/base.xml', + 'data/rules_2018.xml', + 'data/final.xml', + ], + 'installable': True +} diff --git a/l10n_us_mo_hr_payroll/data/base.xml b/l10n_us_mo_hr_payroll/data/base.xml new file mode 100755 index 00000000..d1952a63 --- /dev/null +++ b/l10n_us_mo_hr_payroll/data/base.xml @@ -0,0 +1,46 @@ + + + + + + Missouri Department of Revenue - Unemployment Tax + 1 + + + + Missouri Department of Revenue - Income Tax Withholding + 1 + + + + Missouri Unemployment + Missouri Department of Revemie - Unemployment + + + + Missouri Income Tax Withholding + Missouri Department of Revenue - Income Tax Withholding + + + + + + + Missouri Unemployment - Wages + MO_UNEMP_WAGES + + + + Missouri Unemployment + MO_UNEMP + + + + + Missouri Income Withholding + MO_INC_WITHHOLD + + + + + diff --git a/l10n_us_mo_hr_payroll/data/final.xml b/l10n_us_mo_hr_payroll/data/final.xml new file mode 100755 index 00000000..031e30cd --- /dev/null +++ b/l10n_us_mo_hr_payroll/data/final.xml @@ -0,0 +1,19 @@ + + + + + + + US_MO_EMP + USA Missouri Employee + + + + + + + diff --git a/l10n_us_mo_hr_payroll/data/rules_2018.xml b/l10n_us_mo_hr_payroll/data/rules_2018.xml new file mode 100755 index 00000000..f51b6e24 --- /dev/null +++ b/l10n_us_mo_hr_payroll/data/rules_2018.xml @@ -0,0 +1,159 @@ + + + + + + + + + Missouri Unemployment - Wages (2018) + MO_UNEMP_WAGES_2018 + python + result = (payslip.date_to[:4] == '2018') + code + +### +ytd = payslip.sum('MO_UNEMP_WAGES_2018', '2018-01-01', '2019-01-01') +ytd += contract.external_wages +remaining = 12500.0 - ytd +if remaining <= 0.0: + result = 0 +elif remaining < categories.GROSS: + result = remaining +else: + result = categories.GROSS + + + + + + + Missouri Unemployment (2018) + MO_UNEMP_2018 + python + result = (payslip.date_to[:4] == '2018') + code + +result_rate = -contract.mo_unemp_rate(2018) +result = categories.MO_UNEMP_WAGES + +# result_rate of 0 implies 100% due to bug +if result_rate == 0.0: + result = 0.0 + + + + + + + + + Missouri Income Withholding (2018) + MO_INC_WITHHOLD_2018 + python + result = (payslip.date_to[:4] == '2018') + code + +TAX = [ + (1028.0, 1.5), + (1028.0, 2.0), + (1028.0, 2.5), + (1028.0, 3.0), + (1028.0, 3.5), + (1028.0, 4.0), + (1028.0, 4.5), + (1028.0, 5.0), + (1028.0, 5.5), + (999999999.0, 5.9), +] +wages = categories.GROSS +exemptions = contract.mo_mow4_exemptions +filing_status = contract.mo_mow4_filing_status +additional = contract.mo_mow4_additional_withholding +spouse_employed = contract.mo_mow4_spouse_employed +schedule_pay = contract.schedule_pay +result = 0.00 + +if filing_status: + PP = 0 + if 'weekly' == schedule_pay: + PP = 52 + elif 'bi-weekly' == schedule_pay: + PP = 26 + elif 'semi-monthly' == schedule_pay: + PP = 24 + elif 'monthly' == schedule_pay: + PP = 12 + elif 'quarterly' == schedule_pay: + PP = 4 + elif 'semi-annually' == schedule_pay: + PP = 2 + elif 'annually' == schedule_pay: + PP = 1 + else: + raise Exception('Invalid schedule_pay="' + schedule_pay + '" for MO Income Withholding calculation') + + gross_salary = PP * wages + deduction = -1 + if filing_status == 'single' or (filing_status == 'married' and spouse_employed): + deduction = 6500.0 + elif filing_status == 'married' and not spouse_employed: + deduction = 13000.0 + else: + deduction = 9550.0 + + if deduction < 0: + raise UserError('Invalid deduction calculation') + + allowances = 0 + if filing_status == 'single' or (filing_status == 'married' and spouse_employed): + if exemptions == 1: + allowances = 2100.0 + elif exemptions > 1: + allowances = 2100.0 + ((exemptions - 1) * 1200.0) + elif filing_status == 'married' and not spouse_employed: + if exemptions > 0 and exemptions < 3: + allowances = 2100.0 * exemptions + elif exemptions >= 3: + allowances = 2100.0 + 2100.0 + ((exemptions - 2) * 1200.0) + else: + if exemptions == 1: + allowances = 3500.0 + elif exemptions > 1: + allowances = 3500.0 + ((exemptions - 1) * 1200.0) + + federal = categories.FED_INC_WITHHOLD * -1 * PP + if filing_status == 'married' and not spouse_employed: + federal = min(10000.0, federal) + else: + federal = min(5000.0, federal) + + mo_taxable_income = gross_salary - deduction - allowances - federal + + remaining_taxable_income = mo_taxable_income + tax = 0.0 + for amt, rate in TAX: + rate = rate / 100.0 + remaining_taxable_income = remaining_taxable_income - amt + if remaining_taxable_income > 0.0 or remaining_taxable_income == 0.0: + tax += rate * amt + else: + tax += rate * (remaining_taxable_income + amt) + break + tax = -tax + tax = tax / PP + + # Small GROSS results in an underflow + if tax > 0.0: + tax = 0.0 + + if additional: + tax -= additional + + result = round(tax) + + + + + + diff --git a/l10n_us_mo_hr_payroll/hr_payroll.py b/l10n_us_mo_hr_payroll/hr_payroll.py new file mode 100755 index 00000000..0f209a07 --- /dev/null +++ b/l10n_us_mo_hr_payroll/hr_payroll.py @@ -0,0 +1,34 @@ +from odoo import models, fields, api + + +class USMOHrContract(models.Model): + _inherit = 'hr.contract' + + mo_mow4_filing_status = fields.Selection([ + ('', 'Exempt'), + ('single', 'Single'), + ('married', 'Married'), + ('head_of_household', 'Head of Household'), + ], string='Federal W4 Filing Status', default='single') + mo_mow4_spouse_employed = fields.Boolean(string='Missouri W-4 Spouse Employed', default=False) + mo_mow4_exemptions = fields.Integer(string='Missouri W-4 Exemptions', default=0) + mo_mow4_additional_withholding = fields.Float(string="Missouri W-4 Additional Withholding", default=0.0) + + + @api.multi + def mo_unemp_rate(self, year): + self.ensure_one() + if self.futa_type == self.FUTA_TYPE_BASIC: + return 0.0 + + if hasattr(self.employee_id.company_id, 'mo_unemp_rate_' + str(year)): + return self.employee_id.company_id['mo_unemp_rate_' + str(year)] + + raise NotImplemented('Year (' + str(year) + ') Not implemented for US Missouri.') + + +class MOCompany(models.Model): + _inherit = 'res.company' + + # Defaults from :: https://labor.mo.gov/DES/Employers/tax_rates#beginning + mo_unemp_rate_2018 = fields.Float(string="Missouri Unemployment Rate 2018", default=2.511) diff --git a/l10n_us_mo_hr_payroll/hr_payroll_view.xml b/l10n_us_mo_hr_payroll/hr_payroll_view.xml new file mode 100755 index 00000000..8ede964b --- /dev/null +++ b/l10n_us_mo_hr_payroll/hr_payroll_view.xml @@ -0,0 +1,34 @@ + + + + + res.company.form + res.company + 64 + + + + + + + + + + + hr.contract.form.inherit + hr.contract + 64 + + + + + + + + + + + + + + diff --git a/l10n_us_mo_hr_payroll/tests/__init__.py b/l10n_us_mo_hr_payroll/tests/__init__.py new file mode 100755 index 00000000..c7d48e92 --- /dev/null +++ b/l10n_us_mo_hr_payroll/tests/__init__.py @@ -0,0 +1,3 @@ +# -*- coding: utf-8 -*- + +from . import test_us_mo_payslip_2018 \ No newline at end of file diff --git a/l10n_us_mo_hr_payroll/tests/test_us_mo_payslip_2018.py b/l10n_us_mo_hr_payroll/tests/test_us_mo_payslip_2018.py new file mode 100755 index 00000000..e6239f7a --- /dev/null +++ b/l10n_us_mo_hr_payroll/tests/test_us_mo_payslip_2018.py @@ -0,0 +1,224 @@ +# -*- coding: utf-8 -*- + +from odoo.addons.l10n_us_hr_payroll.tests.test_us_payslip import TestUsPayslip, process_payslip +from odoo.addons.l10n_us_hr_payroll.l10n_us_hr_payroll import USHrContract + + +class TestUsMoPayslip(TestUsPayslip): + # Calculations from http://dor.mo.gov/forms/4282_2018.pdf + SALARY = 5000.0 + MO_ALLOWANCES = 3 # Different calculated amounts for different filing statuses + + TAX = [ + (1028.0, 1.5), + (1028.0, 2.0), + (1028.0, 2.5), + (1028.0, 3.0), + (1028.0, 3.5), + (1028.0, 4.0), + (1028.0, 4.5), + (1028.0, 5.0), + (1028.0, 5.5), + (999999999.0, 5.9), + ] + + def test_2018_taxes_single(self): + # Payroll Period Monthly + salary = self.SALARY + pp = 12.0 + gross_salary = salary * pp + spouse_employed = False + + # Single + standard_deduction = 6500.0 + mo_allowance_calculated = 2100.0 + 1200.0 + 1200.0 + + employee = self._createEmployee() + employee.company_id.mo_unemp_rate_2018 = 2.511 + + contract = self._createContract(employee, salary, struct_id=self.ref('l10n_us_mo_hr_payroll.hr_payroll_salary_structure_us_mo_employee')) + contract.mo_mow4_spouse_employed = spouse_employed + contract.mo_mow4_filing_status = 'single' + contract.mo_mow4_exemptions = 3 + contract.mo_mow4_additional_withholding = 0.0 + + # tax rates + mo_unemp = contract.mo_unemp_rate(2018) / -100.0 + + self._log('2018 Missouri tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['MO_UNEMP_WAGES'], salary) + self.assertPayrollEqual(cats['MO_UNEMP'], cats['MO_UNEMP_WAGES'] * mo_unemp) + + US_WITHHOLDING = cats['FED_INC_WITHHOLD'] + # -693.86 + self._log(US_WITHHOLDING) + us_withholding = -US_WITHHOLDING * pp + + # 5000 for single and married with spouse working, 10000 for married spouse not working + us_withholding = min(5000, us_withholding) + + + mo_taxable_income = gross_salary - standard_deduction - mo_allowance_calculated - us_withholding + # 48306.14 + self._log(mo_taxable_income) + + remaining_taxable_income = mo_taxable_income + tax = 0.0 + for amt, rate in self.TAX: + rate = rate / 100.0 + self._log(str(amt) + ' : ' + str(rate) + ' : ' + str(remaining_taxable_income)) + remaining_taxable_income = remaining_taxable_income - amt + if remaining_taxable_income > 0.0 or remaining_taxable_income == 0.0: + tax += rate * amt + else: + tax += rate * (remaining_taxable_income + amt) + break + tax = -tax + self._log('Computed annual tax: ' + str(tax)) + + tax = tax / pp + tax = round(tax) + self._log('Computed period tax: ' + str(tax)) + self.assertPayrollEqual(cats['MO_INC_WITHHOLD'], tax) + + def test_2018_spouse_not_employed(self): + # Payroll Period Semi-monthly + salary = self.SALARY + pp = 24.0 + gross_salary = salary * pp + spouse_employed = False + + # Single + standard_deduction = 13000.0 + mo_allowance_calculated = 2100.0 + 2100.0 + 1200.0 + + employee = self._createEmployee() + + contract = self._createContract(employee, salary, + struct_id=self.ref('l10n_us_mo_hr_payroll.hr_payroll_salary_structure_us_mo_employee'), + schedule_pay='semi-monthly') + contract.mo_mow4_spouse_employed = spouse_employed + contract.mo_mow4_filing_status = 'married' + contract.mo_mow4_exemptions = 3 + contract.mo_mow4_additional_withholding = 0.0 + + self._log('2018 Missouri tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + US_WITHHOLDING = cats['FED_INC_WITHHOLD'] + # -693.86 + self._log(US_WITHHOLDING) + us_withholding = -US_WITHHOLDING * pp + + # 5000 for single and married with spouse working, 10000 for married spouse not working + us_withholding = min(10000, us_withholding) + + + mo_taxable_income = gross_salary - standard_deduction - mo_allowance_calculated - us_withholding + # 48306.14 + self._log(mo_taxable_income) + + remaining_taxable_income = mo_taxable_income + tax = 0.0 + for amt, rate in self.TAX: + rate = rate / 100.0 + self._log(str(amt) + ' : ' + str(rate) + ' : ' + str(remaining_taxable_income)) + remaining_taxable_income = remaining_taxable_income - amt + if remaining_taxable_income > 0.0 or remaining_taxable_income == 0.0: + tax += rate * amt + else: + tax += rate * (remaining_taxable_income + amt) + break + tax = -tax + self._log('Computed annual tax: ' + str(tax)) + + tax = tax / pp + tax = round(tax) + self._log('Computed period tax: ' + str(tax)) + self.assertPayrollEqual(cats['MO_INC_WITHHOLD'], tax) + + def test_2018_head_of_household(self): + # Payroll Period Weekly + salary = self.SALARY + + # Payroll Period Weekly + salary = self.SALARY + pp = 52.0 + gross_salary = salary * pp + spouse_employed = False + + # Single HoH + standard_deduction = 9550.0 + mo_allowance_calculated = 3500.0 + 1200.0 + 1200.0 + + employee = self._createEmployee() + + contract = self._createContract(employee, salary, + struct_id=self.ref('l10n_us_mo_hr_payroll.hr_payroll_salary_structure_us_mo_employee'), + schedule_pay='weekly') + contract.mo_mow4_spouse_employed = spouse_employed + contract.mo_mow4_filing_status = 'head_of_household' + contract.mo_mow4_exemptions = 3 + contract.mo_mow4_additional_withholding = 0.0 + + self._log('2018 Missouri tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + US_WITHHOLDING = cats['FED_INC_WITHHOLD'] + self._log(US_WITHHOLDING) + us_withholding = -US_WITHHOLDING * pp + + # 5000 for single and married with spouse working, 10000 for married spouse not working + us_withholding = min(5000, us_withholding) + + + mo_taxable_income = gross_salary - standard_deduction - mo_allowance_calculated - us_withholding + self._log(mo_taxable_income) + + remaining_taxable_income = mo_taxable_income + tax = 0.0 + for amt, rate in self.TAX: + rate = rate / 100.0 + self._log(str(amt) + ' : ' + str(rate) + ' : ' + str(remaining_taxable_income)) + remaining_taxable_income = remaining_taxable_income - amt + if remaining_taxable_income > 0.0 or remaining_taxable_income == 0.0: + tax += rate * amt + else: + tax += rate * (remaining_taxable_income + amt) + break + tax = -tax + self._log('Computed annual tax: ' + str(tax)) + + tax = tax / pp + tax = round(tax) + self._log('Computed period tax: ' + str(tax)) + self.assertPayrollEqual(cats['MO_INC_WITHHOLD'], tax) + + def test_2018_underflow(self): + # Payroll Period Weekly + salary = 200.0 + + employee = self._createEmployee() + + contract = self._createContract(employee, salary, + struct_id=self.ref('l10n_us_mo_hr_payroll.hr_payroll_salary_structure_us_mo_employee')) + + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + payslip.compute_sheet() + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['MO_INC_WITHHOLD'], 0.0)