diff --git a/l10n_us_hr_payroll/README.rst b/l10n_us_hr_payroll/README.rst new file mode 100644 index 00000000..8f3669b3 --- /dev/null +++ b/l10n_us_hr_payroll/README.rst @@ -0,0 +1,77 @@ +****************** +Hibou - US Payroll +****************** + +Calculations and contribution registers for United States Payroll. + +For more information and add-ons, visit `Hibou.io `_. + +============= +Main Features +============= + +* Contribution registers and partners for: + * The Electronic Federal Tax Payment System (EFTPS) - Form 941 + * The Electronic Federal Tax Payment System (EFTPS) - Form 940 + * The Electronic Federal Tax Payment System (EFTPS) - Form 941 (FICA + Federal Withholding) + * The Electronic Federal Tax Payment System (EFTPS) - Form 940 (FUTA) + +* Contract level FICA Social Security +* Contract level FICA Employee Medicare +* Contract level FICA Employee Medicare Additional +* Contract level Federal Income Withholding +* Company level FICA Social Security +* Company level FICA Medicare +* Company level FUTA Federal Unemployment + + +.. image:: https://user-images.githubusercontent.com/15882954/41485460-76a0060c-7095-11e8-851a-fec562013ce4.png + :alt: 'Employee Contract Detail' + :width: 988 + :align: left + +USA Employee added to Contract Salary Structure Menu + +.. image:: https://user-images.githubusercontent.com/15882954/41485484-880f0816-7095-11e8-9ad0-874b3270c308.png + :alt: 'Computed Pay Slip Detail' + :width: 988 + :align: left + +Upgrading to 2019 +========================== + +If you were using this prior to January 2019, then you will need to run the following +migration script. + +Odoo Shell code:: + + def migrate_rule_name(rule_id): + main = env.ref(rule_id) + old_2017 = env.ref(rule_id.replace('2018', '2017')) + old_2016 = env.ref(rule_id.replace('2018', '2016')) + lines = env['hr.payslip.line'].search([('salary_rule_id', 'in', [old_2017.id, old_2016.id,])]) + lines.write({'salary_rule_id': main.id}) + + rules = [ + 'l10n_us_hr_payroll.hr_payroll_rules_fica_emp_ss_wages_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_fica_emp_m_wages_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_fica_emp_m_add_wages_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_fica_emp_ss_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_fica_emp_m_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_fica_emp_m_add_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_fed_inc_withhold_2018_single', + 'l10n_us_hr_payroll.hr_payroll_rules_fed_inc_withhold_2018_married', + 'l10n_us_hr_payroll.hr_payroll_rules_futa_wages_2018', + 'l10n_us_hr_payroll.hr_payroll_rules_futa_2018', + ] + for rule_id in rules: + migrate_rule_name(rule_id) + + env.cr.commit() + + +======= +License +======= +Please see `LICENSE `_. +Copyright Hibou Corp. 2018 diff --git a/l10n_us_hr_payroll/__init__.py b/l10n_us_hr_payroll/__init__.py new file mode 100755 index 00000000..0650744f --- /dev/null +++ b/l10n_us_hr_payroll/__init__.py @@ -0,0 +1 @@ +from . import models diff --git a/l10n_us_hr_payroll/__manifest__.py b/l10n_us_hr_payroll/__manifest__.py new file mode 100755 index 00000000..dd863641 --- /dev/null +++ b/l10n_us_hr_payroll/__manifest__.py @@ -0,0 +1,30 @@ +{ + 'name': 'USA - Payroll', + 'author': 'Hibou Corp. ', + 'license': 'AGPL-3', + 'category': 'Localization', + 'depends': ['hr_payroll', 'hr_payroll_rate'], + 'version': '12.0.2019.1.0', + 'description': """ +USA Payroll Rules. +================== + + * Contract W4 Filing Status & Allowances + * FICA Social Security (with wages cap) + * FICA Medicare + * FICA Additioal Medicare Wages & Tax + * FUTA Federal Unemployment (with wages cap) + * Federal Income Tax Withholdings based on W4 values + """, + + 'auto_install': False, + 'website': 'https://hibou.io/', + 'data': [ + 'views/l10n_us_hr_payroll_view.xml', + 'data/base.xml', + 'data/rates.xml', + 'data/rules.xml', + 'data/final.xml', + ], + 'installable': True +} diff --git a/l10n_us_hr_payroll/data/base.xml b/l10n_us_hr_payroll/data/base.xml new file mode 100755 index 00000000..0579e8f3 --- /dev/null +++ b/l10n_us_hr_payroll/data/base.xml @@ -0,0 +1,83 @@ + + + + + + EFTPS - Form 941 + 1 + + + + EFTPS - Form 940 + 1 + + + + EFTPS - 941 (FICA + Federal Witholding) + Electronic Federal Tax Payment System - Form 941 + + + + EFTPS - 940 (FUTA) + Electronic Federal Tax Payment System - Form 940 + + + + + + + Wage: US FICA Social Security + WAGE_US_FICA_SS + + + Wage: US FICA Medicare + WAGE_US_FICA_M + + + Wage: US FICA Medicare Additional + WAGE_US_FICA_M_ADD + + + Wage: US FUTA Federal Unemployment + WAGE_US_FUTA + + + + EE: US FICA Social Security + EE_US_FICA_SS + + + + EE: US FICA Medicare + EE_US_FICA_M + + + + EE: US FICA Medicare Additional + EE_US_FICA_M_ADD + + + + EE: US Federal Income Tax Withholding + EE_US_FED_INC_WITHHOLD + + + + + ER: US FICA Social Security + ER_US_FICA_SS + + + + ER: US FICA Medicare + ER_US_FICA_M + + + + ER: US FUTA Federal Unemployment + ER_US_FUTA + + + + + diff --git a/l10n_us_hr_payroll/data/final.xml b/l10n_us_hr_payroll/data/final.xml new file mode 100755 index 00000000..a1ae2fd8 --- /dev/null +++ b/l10n_us_hr_payroll/data/final.xml @@ -0,0 +1,29 @@ + + + + + + + US_EMP + USA Employee + + + + + + + diff --git a/l10n_us_hr_payroll/data/rates.xml b/l10n_us_hr_payroll/data/rates.xml new file mode 100644 index 00000000..6af3f48e --- /dev/null +++ b/l10n_us_hr_payroll/data/rates.xml @@ -0,0 +1,68 @@ + + + + + US FUTA Exempt + US_FUTA_EXEMPT + 0.0 + 2016-01-01 + + + + US FUTA Normal + US_FUTA_NORMAL + 0.6 + 2016-01-01 + + + + US FUTA Basic + US_FUTA_BASIC + 6.0 + 2016-01-01 + + + + + + + US FICA Social Security + US_FICA_SS + 6.2 + 2016-01-01 + 2017-12-31 + + + + US FICA Social Security + US_FICA_SS + 6.2 + 2018-01-01 + 2018-12-31 + + + + US FICA Social Security + US_FICA_SS + 6.2 + 2019-01-01 + 2019-12-31 + + + + + US FICA Medicare + US_FICA_M + 1.45 + 2016-01-01 + + + + US FICA Medicare Additional + US_FICA_M_ADD + 0.9 + 2016-01-01 + 200000.0 + + + \ No newline at end of file diff --git a/l10n_us_hr_payroll/data/rules.xml b/l10n_us_hr_payroll/data/rules.xml new file mode 100755 index 00000000..469f62f7 --- /dev/null +++ b/l10n_us_hr_payroll/data/rules.xml @@ -0,0 +1,1058 @@ + + + + + + + + + + Wage: US FICA Social Security + WAGE_US_FICA_SS + python + result = not contract.fica_exempt + code + +### +year = payslip.dict.date_to.year +ytd = payslip.sum('WAGE_US_FICA_SS', str(year) + '-01-01', str(year+1) + '-01-01') +ytd += contract.external_wages +rate = payslip.dict.get_rate('US_FICA_SS') +remaining = rate.wage_limit_year - ytd + +if remaining <= 0.0: + result = 0 +elif remaining < categories.BASIC: + result = remaining +else: + result = categories.BASIC + + + + + + + Wage: US FICA Medicare + WAGE_US_FICA_M + python + result = not contract.fica_exempt + code + result = categories.BASIC + + + + + + Wage: US FICA Medicare Additional + WAGE_US_FICA_M_ADD + python + result = not contract.fica_exempt + code + +### +rate = payslip.dict.get_rate('US_FICA_M_ADD') +ADD_M = rate.wage_limit_year +year = payslip.dict.date_to.year +norm_med_ytd = payslip.sum('WAGE_US_FICA_M', str(year) + '-01-01', str(year+1) + '-01-01') +norm_med_cur = categories.WAGE_US_FICA_M + +if ADD_M > norm_med_ytd: + diff = ADD_M - norm_med_ytd + if norm_med_cur > diff: + result = norm_med_cur - diff + else: + result = 0 # normal condition +else: + result = norm_med_cur # after YTD wages have passed the max + + + + + + + + EE: US FICA Social Security + EE_US_FICA_SS + python + result = not contract.fica_exempt + code + +rate = payslip.dict.get_rate('US_FICA_SS') +result_rate = -rate.rate +result = categories.WAGE_US_FICA_SS + + + + + + + EE: US FICA Medicare + EE_US_FICA_M + python + result = not contract.fica_exempt + code + +rate = payslip.dict.get_rate('US_FICA_M') +result_rate = -rate.rate +result = categories.WAGE_US_FICA_M + + + + + + + EE: US FICA Medicare Additional + EE_US_FICA_M_ADD + python + result = not contract.fica_exempt + code + +rate = payslip.dict.get_rate('US_FICA_M_ADD') +result_rate = -rate.rate +result = categories.WAGE_US_FICA_M_ADD + + + + + + + + + EE: US Federal Income Tax Withholding - Single + EE_US_FED_INC_WITHHOLD_S + python + result = (contract.w4_filing_status != 'married' and contract.w4_filing_status) + code + +year = payslip.dict.date_to.year +wages = categories.GROSS +allowances = contract.w4_allowances +is_nra = contract.w4_is_nonresident_alien +schedule_pay = contract.schedule_pay +val = 0.00 +additional = contract.w4_additional_withholding + +if year == 2018: + ### + # Single WEEKLY + ### + if 'weekly' == schedule_pay: + wages -= allowances * 79.80 + if is_nra: + wages += 151.00 + + if wages > 71 and wages <= 254: + val = 0.00 + ((wages - 71) * 0.10) + + elif wages > 254 and wages <= 815: + val = 18.30 + ((wages - 254) * 0.12) + + elif wages > 815 and wages <= 1658: + val = 85.62 + ((wages - 815) * 0.22) + + elif wages > 1658 and wages <= 3100: + val = 271.08 + ((wages - 1658) * 0.24) + + elif wages > 3100 and wages <= 3917: + val = 617.16 + ((wages - 3100) * 0.32) + + elif wages > 3917 and wages <= 9687: + val = 878.60 + ((wages - 3917) * 0.35) + + elif wages > 9687: + val = 2898.10 + ((wages - 9687) * 0.37) + + ### + # Single BIWEEKLY + ### + elif 'bi-weekly' == schedule_pay: + wages -= allowances * 159.60 + if is_nra: + wages += 301.90 + + if wages > 142 and wages <= 509: + val = 0.00 + ((wages - 142) * 0.10) + + elif wages > 509 and wages <= 1631: + val = 36.70 + ((wages - 509) * 0.12) + + elif wages > 1631 and wages <= 3315: + val = 171.34 + ((wages - 1631) * 0.22) + + elif wages > 3315 and wages <= 6200: + val = 541.82 + ((wages - 3315) * 0.24) + + elif wages > 6200 and wages <= 7835: + val = 1234.22 + ((wages - 6200) * 0.32) + + elif wages > 7835 and wages <= 19373: + val = 1757.42 + ((wages - 7835) * 0.35) + + elif wages > 19373: + val = 5795.72 + ((wages - 19373) * 0.37) + + ### + # Single SEMIMONTHLY + ### + elif 'semi-monthly' == schedule_pay: + wages -= allowances * 172.90 + if is_nra: + wages += 327.10 + + if wages > 154 and wages <= 551: + val = 0.00 + ((wages - 154) * 0.10) + + elif wages > 551 and wages <= 1767: + val = 39.70 + ((wages - 551) * 0.12) + + elif wages > 1767 and wages <= 3592: + val = 185.62 + ((wages - 1767) * 0.22) + + elif wages > 3592 and wages <= 6717: + val = 587.12 + ((wages - 3592) * 0.24) + + elif wages > 6717 and wages <= 8488: + val = 1337.12 + ((wages - 6717) * 0.32) + + elif wages > 8488 and wages <= 20988: + val = 1903.84 + ((wages - 8488) * 0.35) + + elif wages > 20988: + val = 6278.84 + ((wages - 20988) * 0.37) + + ### + # Single MONTHLY + ### + elif 'monthly' == schedule_pay: + wages -= allowances * 345.80 + if is_nra: + wages += 654.20 + + if wages > 308 and wages <= 1102: + val = 0.00 + ((wages - 308) * 0.10) + + elif wages > 1102 and wages <= 3533: + val = 79.40 + ((wages - 1102) * 0.12) + + elif wages > 3533 and wages <= 7183: + val = 371.12 + ((wages - 3533) * 0.22) + + elif wages > 7183 and wages <= 13433: + val = 1174.12 + ((wages - 7183) * 0.24) + + elif wages > 13433 and wages <= 16975: + val = 2674.12 + ((wages - 13433) * 0.32) + + elif wages > 16975 and wages <= 41975: + val = 3807.56 + ((wages - 16975) * 0.35) + + elif wages > 41975: + val = 12557.56 + ((wages - 41975) * 0.37) + + ### + # Single QUARTERLY + ### + elif 'quarterly' == schedule_pay: + wages -= allowances * 1037.50 + if is_nra: + wages += 1962.50 + + if wages > 925 and wages <= 3306: + val = 0.00 + ((wages - 925) * 0.10) + + elif wages > 3306 and wages <= 10600: + val = 238.10 + ((wages - 3306) * 0.12) + + elif wages > 10600 and wages <= 21550: + val = 1113.38 + ((wages - 10600) * 0.22) + + elif wages > 21550 and wages <= 40300: + val = 3522.38 + ((wages - 21550) * 0.24) + + elif wages > 40300 and wages <= 50925: + val = 8022.38 + ((wages - 40300) * 0.32) + + elif wages > 50925 and wages <= 125925: + val = 11422.38 + ((wages - 50925) * 0.35) + + elif wages > 125925: + val = 37672.38 + ((wages - 125925) * 0.37) + + ### + # Single SEMIANNUAL + ### + elif 'semi-annually' == schedule_pay: + wages -= allowances * 2075.00 + if is_nra: + wages += 3925.00 + + if wages > 1850 and wages <= 6613: + val = 0.00 + ((wages - 1850) * 0.10) + + elif wages > 6613 and wages <= 21200: + val = 476.30 + ((wages - 6613) * 0.12) + + elif wages > 21200 and wages <= 43100: + val = 2226.74 + ((wages - 21200) * 0.22) + + elif wages > 43100 and wages <= 80600: + val = 7044.74 + ((wages - 43100) * 0.24) + + elif wages > 80600 and wages <= 101850: + val = 16044.74 + ((wages - 80600) * 0.32) + + elif wages > 101850 and wages <= 251850: + val = 22844.74 + ((wages - 101850) * 0.35) + + elif wages > 251850: + val = 75344.74 + ((wages - 251850) * 0.37) + + ### + # Single ANNUAL + ### + elif 'annually' == schedule_pay: + wages -= allowances * 4150.00 + if is_nra: + wages += 7850.00 + + if wages > 3700 and wages <= 13225: + val = 0.00 + ((wages - 3700) * 0.10) + + elif wages > 13225 and wages <= 42400: + val = 952.50 + ((wages - 13225) * 0.12) + + elif wages > 42400 and wages <= 86200: + val = 4453.50 + ((wages - 42400) * 0.22) + + elif wages > 86200 and wages <= 161200: + val = 14089.50 + ((wages - 86200) * 0.24) + + elif wages > 161200 and wages <= 203700: + val = 32089.50 + ((wages - 161200) * 0.32) + + elif wages > 203700 and wages <= 503700: + val = 45689.50 + ((wages - 203700) * 0.35) + + elif wages > 503700: + val = 150689.50 + ((wages - 503700) * 0.37) + + else: + raise Exception('Invalid schedule_pay="' + schedule_pay + '" for W4 Allowance calculation') +else: + ######## + # 2019 # + ######## + # Single WEEKLY + ### + if 'weekly' == schedule_pay: + wages -= allowances * 80.80 + if is_nra: + wages += 153.80 + + if wages > 73 and wages <= 260: + val = 0.00 + ((wages - 73) * 0.10) + + elif wages > 260 and wages <= 832: + val = 18.70 + ((wages - 260) * 0.12) + + elif wages > 832 and wages <= 1692: + val = 87.34 + ((wages - 832) * 0.22) + + elif wages > 1692 and wages <= 3164: + val = 276.54 + ((wages - 1692) * 0.24) + + elif wages > 3164 and wages <= 3998: + val = 629.82 + ((wages - 3164) * 0.32) + + elif wages > 3998 and wages <= 9887: + val = 896.70 + ((wages - 3998) * 0.35) + + elif wages > 9887: + val = 2957.85 + ((wages - 9887) * 0.37) + + ### + # Single BIWEEKLY + ### + elif 'bi-weekly' == schedule_pay: + wages -= allowances * 161.50 + if is_nra: + wages += 307.70 + + if wages > 146 and wages <= 519: + val = 0.00 + ((wages - 146) * 0.10) + + elif wages > 519 and wages <= 1664: + val = 37.30 + ((wages - 519) * 0.12) + + elif wages > 1664 and wages <= 3385: + val = 174.70 + ((wages - 1664) * 0.22) + + elif wages > 3385 and wages <= 6328: + val = 553.32 + ((wages - 3385) * 0.24) + + elif wages > 6328 and wages <= 7996: + val = 1259.64 + ((wages - 6328) * 0.32) + + elif wages > 7996 and wages <= 19773: + val = 1793.40 + ((wages - 7996) * 0.35) + + elif wages > 19773: + val = 5915.35 + ((wages - 19773) * 0.37) + + ### + # Single SEMIMONTHLY + ### + elif 'semi-monthly' == schedule_pay: + wages -= allowances * 175.00 + if is_nra: + wages += 333.30 + + if wages > 158 and wages <= 563: + val = 0.00 + ((wages - 158) * 0.10) + + elif wages > 563 and wages <= 1803: + val = 40.50 + ((wages - 563) * 0.12) + + elif wages > 1803 and wages <= 3667: + val = 189.30 + ((wages - 1803) * 0.22) + + elif wages > 3667 and wages <= 6855: + val = 599.38 + ((wages - 3667) * 0.24) + + elif wages > 6855 and wages <= 8663: + val = 1364.50 + ((wages - 6855) * 0.32) + + elif wages > 8663 and wages <= 21421: + val = 1943.06 + ((wages - 8663) * 0.35) + + elif wages > 21421: + val = 6408.36 + ((wages - 21421) * 0.37) + + ### + # Single MONTHLY + ### + elif 'monthly' == schedule_pay: + wages -= allowances * 350.00 + if is_nra: + wages += 666.70 + + if wages > 317 and wages <= 1125: + val = 0.00 + ((wages - 317) * 0.10) + + elif wages > 1125 and wages <= 3606: + val = 80.80 + ((wages - 1125) * 0.12) + + elif wages > 3606 and wages <= 7333: + val = 378.52 + ((wages - 3606) * 0.22) + + elif wages > 7333 and wages <= 13710: + val = 1198.46 + ((wages - 7333) * 0.24) + + elif wages > 13710 and wages <= 17325: + val = 2728.94 + ((wages - 13710) * 0.32) + + elif wages > 17325 and wages <= 42842: + val = 3885.74 + ((wages - 17325) * 0.35) + + elif wages > 42842: + val = 12816.69 + ((wages - 42842) * 0.37) + + ### + # Single QUARTERLY + ### + elif 'quarterly' == schedule_pay: + wages -= allowances * 1050.00 + if is_nra: + wages += 2000.0 + + if wages > 950 and wages <= 3375: + val = 0.00 + ((wages - 950) * 0.10) + + elif wages > 3375 and wages <= 10819: + val = 242.50 + ((wages - 3375) * 0.12) + + elif wages > 10819 and wages <= 22000: + val = 1135.78 + ((wages - 10819) * 0.22) + + elif wages > 22000 and wages <= 41131: + val = 3595.60 + ((wages - 22000) * 0.24) + + elif wages > 41131 and wages <= 51975: + val = 8187.04 + ((wages - 41131) * 0.32) + + elif wages > 51975 and wages <= 128525: + val = 11657.12 + ((wages - 51975) * 0.35) + + elif wages > 128525: + val = 38449.62 + ((wages - 128525) * 0.37) + + ### + # Single SEMIANNUAL + ### + elif 'semi-annually' == schedule_pay: + wages -= allowances * 2100.00 + if is_nra: + wages += 4000.00 + + if wages > 1900 and wages <= 6750: + val = 0.00 + ((wages - 1900) * 0.10) + + elif wages > 6750 and wages <= 21638: + val = 485.00 + ((wages - 6750) * 0.12) + + elif wages > 21638 and wages <= 44000: + val = 2271.56 + ((wages - 21638) * 0.22) + + elif wages > 44000 and wages <= 82263: + val = 7191.20 + ((wages - 44000) * 0.24) + + elif wages > 82263 and wages <= 103950: + val = 16374.32 + ((wages - 82263) * 0.32) + + elif wages > 103950 and wages <= 257050: + val = 23314.16 + ((wages - 103950) * 0.35) + + elif wages > 257050: + val = 76899.16 + ((wages - 257050) * 0.37) + + ### + # Single ANNUAL + ### + elif 'annually' == schedule_pay: + wages -= allowances * 4200.00 + if is_nra: + wages += 8000.00 + + if wages > 3800 and wages <= 13500: + val = 0.00 + ((wages - 3800) * 0.10) + + elif wages > 13500 and wages <= 43275: + val = 970.00 + ((wages - 13500) * 0.12) + + elif wages > 43275 and wages <= 88000: + val = 4543.00 + ((wages - 43275) * 0.22) + + elif wages > 88000 and wages <= 164525: + val = 14382.50 + ((wages - 88000) * 0.24) + + elif wages > 164525 and wages <= 207900: + val = 32748.50 + ((wages - 164525) * 0.32) + + elif wages > 207900 and wages <= 514100: + val = 46628.50 + ((wages - 207900) * 0.35) + + elif wages > 514100: + val = 153798.50 + ((wages - 514100) * 0.37) + + else: + raise Exception('Invalid schedule_pay="' + schedule_pay + '" for W4 Allowance calculation') + +result = -(val + additional) + + + + + + + EE: US Federal Income Tax Withholding - Married + EE_US_FED_INC_WITHHOLD_M + python + result = (contract.w4_filing_status == 'married') + code + +year = payslip.dict.date_to.year +wages = categories.GROSS +allowances = contract.w4_allowances +is_nra = contract.w4_is_nonresident_alien +schedule_pay = contract.schedule_pay +val = 0.00 +additional = contract.w4_additional_withholding + +if year == 2018: + ### + # Married WEEKLY + ### + if 'weekly' == schedule_pay: + wages -= allowances * 79.80 + if is_nra: + wages += 151.00 + + if wages > 222 and wages <= 588: + val = 0.00 + ((wages - 222) * 0.10) + + elif wages > 588 and wages <= 1711: + val = 36.60 + ((wages - 588) * 0.12) + + elif wages > 1711 and wages <= 3395: + val = 171.36 + ((wages - 1711) * 0.22) + + elif wages > 3395 and wages <= 6280: + val = 541.84 + ((wages - 3395) * 0.24) + + elif wages > 6280 and wages <= 7914: + val = 1234.24 + ((wages - 6280) * 0.32) + + elif wages > 7914 and wages <= 11761: + val = 1757.12 + ((wages - 7914) * 0.35) + + elif wages > 11761: + val = 3103.57 + ((wages - 11761) * 0.37) + + ### + # Married BIWEEKLY + ### + elif 'bi-weekly' == schedule_pay: + wages -= allowances * 159.60 + if is_nra: + wages += 301.90 + + if wages > 444 and wages <= 1177: + val = 0.00 + ((wages - 444) * 0.10) + + elif wages > 1177 and wages <= 3421: + val = 73.30 + ((wages - 1177) * 0.12) + + elif wages > 3421 and wages <= 6790: + val = 342.58 + ((wages - 3421) * 0.22) + + elif wages > 6790 and wages <= 12560: + val = 1083.76 + ((wages - 6790) * 0.24) + + elif wages > 12560 and wages <= 15829: + val = 2468.56 + ((wages - 12560) * 0.32) + + elif wages > 15829 and wages <= 23521: + val = 3514.64 + ((wages - 15829) * 0.35) + + elif wages > 23521: + val = 6206.84 + ((wages - 23521) * 0.37) + + ### + # Married SEMIMONTHLY + ### + elif 'semi-monthly' == schedule_pay: + wages -= allowances * 172.90 + if is_nra: + wages += 327.10 + + if wages > 481 and wages <= 1275: + val = 0.00 + ((wages - 481) * 0.10) + + elif wages > 1275 and wages <= 3706: + val = 79.40 + ((wages - 1275) * 0.12) + + elif wages > 3706 and wages <= 7356: + val = 371.12 + ((wages - 3706) * 0.22) + + elif wages > 7356 and wages <= 13606: + val = 1174.12 + ((wages - 7356) * 0.24) + + elif wages > 13606 and wages <= 17148: + val = 2674.12 + ((wages - 13606) * 0.32) + + elif wages > 17148 and wages <= 25481: + val = 3807.56 + ((wages - 17148) * 0.35) + + elif wages > 25481: + val = 6724.11 + ((wages - 25481) * 0.37) + + ### + # Married MONTHLY + ### + elif 'monthly' == schedule_pay: + wages -= allowances * 345.80 + if is_nra: + wages += 654.20 + + if wages > 963 and wages <= 2550: + val = 0.00 + ((wages - 963) * 0.10) + + elif wages > 2550 and wages <= 7413: + val = 158.70 + ((wages - 2550) * 0.12) + + elif wages > 7413 and wages <= 14713: + val = 742.26 + ((wages - 7413) * 0.22) + + elif wages > 14713 and wages <= 27213: + val = 2348.26 + ((wages - 14713) * 0.24) + + elif wages > 27213 and wages <= 34296: + val = 5348.26 + ((wages - 27213) * 0.32) + + elif wages > 34296 and wages <= 50963: + val = 7614.82 + ((wages - 34296) * 0.35) + + elif wages > 50963: + val = 13448.27 + ((wages - 50963) * 0.37) + + ### + # Married QUARTERLY + ### + elif 'quarterly' == schedule_pay: + wages -= allowances * 1037.50 + if is_nra: + wages += 1962.50 + + if wages > 2888 and wages <= 7650: + val = 0.00 + ((wages - 2888) * 0.10) + + elif wages > 7650 and wages <= 22238: + val = 476.20 + ((wages - 7650) * 0.12) + + elif wages > 22238 and wages <= 44138: + val = 2226.76 + ((wages - 22238) * 0.22) + + elif wages > 44138 and wages <= 81638: + val = 7044.76 + ((wages - 44138) * 0.24) + + elif wages > 81638 and wages <= 102888: + val = 16044.76 + ((wages - 81638) * 0.32) + + elif wages > 102888 and wages <= 152888: + val = 22844.76 + ((wages - 102888) * 0.35) + + elif wages > 152888: + val = 40344.76 + ((wages - 152888) * 0.37) + + ### + # Married SEMIANNUAL + ### + elif 'semi-annually' == schedule_pay: + wages -= allowances * 2075.00 + if is_nra: + wages += 3925.00 + + if wages > 5775 and wages <= 15300: + val = 0.00 + ((wages - 5775) * 0.10) + + elif wages > 15300 and wages <= 44475: + val = 952.50 + ((wages - 15300) * 0.12) + + elif wages > 44475 and wages <= 88275: + val = 4453.50 + ((wages - 44475) * 0.22) + + elif wages > 88275 and wages <= 163275: + val = 14089.50 + ((wages - 88275) * 0.24) + + elif wages > 163275 and wages <= 205775: + val = 32089.50 + ((wages - 163275) * 0.32) + + elif wages > 205775 and wages <= 305775: + val = 45689.50 + ((wages - 205775) * 0.35) + + elif wages > 305775: + val = 80689.50 + ((wages - 305775) * 0.37) + + ### + # Married ANNUAL + ### + elif 'annually' == schedule_pay: + wages -= allowances * 4150.00 + if is_nra: + wages += 7850.00 + + if wages > 11550 and wages <= 30600: + val = 0.00 + ((wages - 11550) * 0.10) + + elif wages > 30600 and wages <= 88950: + val = 1905.00 + ((wages - 30600) * 0.12) + + elif wages > 88950 and wages <= 176550: + val = 8907.00 + ((wages - 88950) * 0.22) + + elif wages > 176550 and wages <= 326550: + val = 28179.00 + ((wages - 176550) * 0.24) + + elif wages > 326550 and wages <= 411550: + val = 64179.00 + ((wages - 326550) * 0.32) + + elif wages > 411550 and wages <= 611550: + val = 91379.00 + ((wages - 411550) * 0.35) + + elif wages > 611550: + val = 161379.00 + ((wages - 611550) * 0.37) + + else: + raise Exception('Invalid schedule_pay="' + schedule_pay + '" for W4 Allowance calculation') +else: + ######## + # 2019 # + ######## + # Married WEEKLY + ### + if 'weekly' == schedule_pay: + wages -= allowances * 80.80 + if is_nra: + wages += 153.80 + + if wages > 227 and wages <= 600: + val = 0.00 + ((wages - 227) * 0.10) + + elif wages > 600 and wages <= 1745: + val = 37.30 + ((wages - 600) * 0.12) + + elif wages > 1745 and wages <= 3465: + val = 174.70 + ((wages - 1745) * 0.22) + + elif wages > 3465 and wages <= 6409: + val = 553.10 + ((wages - 3465) * 0.24) + + elif wages > 6409 and wages <= 8077: + val = 1259.66 + ((wages - 6409) * 0.32) + + elif wages > 8077 and wages <= 12003: + val = 1793.42 + ((wages - 8077) * 0.35) + + elif wages > 12003: + val = 3167.52 + ((wages - 12003) * 0.37) + + ### + # Married BIWEEKLY + ### + elif 'bi-weekly' == schedule_pay: + wages -= allowances * 161.50 + if is_nra: + wages += 307.70 + + if wages > 454 and wages <= 1200: + val = 0.00 + ((wages - 454) * 0.10) + + elif wages > 1200 and wages <= 3490: + val = 74.60 + ((wages - 1200) * 0.12) + + elif wages > 3490 and wages <= 6931: + val = 349.40 + ((wages - 3490) * 0.22) + + elif wages > 6931 and wages <= 12817: + val = 1106.42 + ((wages - 6931) * 0.24) + + elif wages > 12817 and wages <= 16154: + val = 2519.06 + ((wages - 12817) * 0.32) + + elif wages > 16154 and wages <= 24006: + val = 3586.90 + ((wages - 16154) * 0.35) + + elif wages > 24006: + val = 6335.10 + ((wages - 24006) * 0.37) + + ### + # Married SEMIMONTHLY + ### + elif 'semi-monthly' == schedule_pay: + wages -= allowances * 175.00 + if is_nra: + wages += 333.30 + + if wages > 492 and wages <= 1300: + val = 0.00 + ((wages - 492) * 0.10) + + elif wages > 1300 and wages <= 3781: + val = 80.80 + ((wages - 1300) * 0.12) + + elif wages > 3781 and wages <= 7508: + val = 378.52 + ((wages - 3781) * 0.22) + + elif wages > 7508 and wages <= 13885: + val = 1198.46 + ((wages - 7508) * 0.24) + + elif wages > 13885 and wages <= 17500: + val = 2728.94 + ((wages - 13885) * 0.32) + + elif wages > 17500 and wages <= 26006: + val = 3885.74 + ((wages - 17500) * 0.35) + + elif wages > 26006: + val = 6862.84 + ((wages - 26006) * 0.37) + + ### + # Married MONTHLY + ### + elif 'monthly' == schedule_pay: + wages -= allowances * 350.00 + if is_nra: + wages += 666.70 + + if wages > 983 and wages <= 2600: + val = 0.00 + ((wages - 983) * 0.10) + + elif wages > 2600 and wages <= 7563: + val = 161.70 + ((wages - 2600) * 0.12) + + elif wages > 7563 and wages <= 15017: + val = 757.26 + ((wages - 7563) * 0.22) + + elif wages > 15017 and wages <= 27771: + val = 2397.14 + ((wages - 15017) * 0.24) + + elif wages > 27771 and wages <= 35000: + val = 5458.10 + ((wages - 27771) * 0.32) + + elif wages > 35000 and wages <= 50963: + val = 7771.38 + ((wages - 35000) * 0.35) + + elif wages > 52013: + val = 13725.93 + ((wages - 52013) * 0.37) + + ### + # Married QUARTERLY + ### + elif 'quarterly' == schedule_pay: + wages -= allowances * 1050.00 + if is_nra: + wages += 2000.00 + + if wages > 2950 and wages <= 7800: + val = 0.00 + ((wages - 2950) * 0.10) + + elif wages > 7800 and wages <= 22688: + val = 485.00 + ((wages - 7800) * 0.12) + + elif wages > 22688 and wages <= 45050: + val = 2271.56 + ((wages - 22688) * 0.22) + + elif wages > 45050 and wages <= 83313: + val = 7191.20 + ((wages - 45050) * 0.24) + + elif wages > 83313 and wages <= 105000: + val = 16374.32 + ((wages - 83313) * 0.32) + + elif wages > 105000 and wages <= 156038: + val = 23314.16 + ((wages - 105000) * 0.35) + + elif wages > 156038: + val = 41177.46 + ((wages - 156038) * 0.37) + + ### + # Married SEMIANNUAL + ### + elif 'semi-annually' == schedule_pay: + wages -= allowances * 2100.00 + if is_nra: + wages += 4000.00 + + if wages > 5900 and wages <= 15600: + val = 0.00 + ((wages - 5900) * 0.10) + + elif wages > 15600 and wages <= 45375: + val = 970.00 + ((wages - 15600) * 0.12) + + elif wages > 45375 and wages <= 90100: + val = 4543.00 + ((wages - 45375) * 0.22) + + elif wages > 90100 and wages <= 166625: + val = 14382.50 + ((wages - 90100) * 0.24) + + elif wages > 166625 and wages <= 210000: + val = 32748.50 + ((wages - 166625) * 0.32) + + elif wages > 210000 and wages <= 312075: + val = 46628.50 + ((wages - 210000) * 0.35) + + elif wages > 312075: + val = 82354.75 + ((wages - 312075) * 0.37) + + ### + # Married ANNUAL + ### + elif 'annually' == schedule_pay: + wages -= allowances * 4200.00 + if is_nra: + wages += 8000.00 + + if wages > 11800 and wages <= 31200: + val = 0.00 + ((wages - 11800) * 0.10) + + elif wages > 31200 and wages <= 90750: + val = 1940.00 + ((wages - 31200) * 0.12) + + elif wages > 90750 and wages <= 180200: + val = 9086.00 + ((wages - 90750) * 0.22) + + elif wages > 180200 and wages <= 333250: + val = 28765.00 + ((wages - 180200) * 0.24) + + elif wages > 333250 and wages <= 420000: + val = 65497.00 + ((wages - 333250) * 0.32) + + elif wages > 420000 and wages <= 624150: + val = 93257.00 + ((wages - 420000) * 0.35) + + elif wages > 624150: + val = 164709.50 + ((wages - 624150) * 0.37) + + else: + raise Exception('Invalid schedule_pay="' + schedule_pay + '" for W4 Allowance calculation') + +result = -(val + additional) + + + + + + + + Wage: US FUTA Federal Unemployment + WAGE_US_FUTA + python + result = (contract.futa_type != contract.FUTA_TYPE_EXEMPT) + code + +### +rate = payslip.dict.get_futa_rate(contract) +year = payslip.dict.date_to.year +ytd = payslip.sum('WAGE_US_FUTA', str(year) + '-01-01', str(year+1) + '-01-01') +ytd += contract.external_wages +remaining = rate.wage_limit_year - ytd +if remaining <= 0.0: + result = 0 +elif remaining < categories.BASIC: + result = remaining +else: + result = categories.BASIC + + + + + + + ER: US FUTA Federal Unemployment + ER_US_FUTA + python + result = (contract.futa_type != contract.FUTA_TYPE_EXEMPT) + code + +year = payslip.dict.date_to.year +rate = payslip.dict.get_futa_rate(contract) +result_rate = -(rate.rate) +result = categories.WAGE_US_FUTA + + + + + + + + + + ER: US FICA Social Security + ER_US_FICA_SS + none + code + result = categories.EE_US_FICA_SS + + + + + + + ER: US FICA Medicare + ER_US_FICA_M + none + code + result = categories.EE_US_FICA_M + + + + + + diff --git a/l10n_us_hr_payroll/models/__init__.py b/l10n_us_hr_payroll/models/__init__.py new file mode 100644 index 00000000..ff687165 --- /dev/null +++ b/l10n_us_hr_payroll/models/__init__.py @@ -0,0 +1 @@ +from . import l10n_us_hr_payroll diff --git a/l10n_us_hr_payroll/models/l10n_us_hr_payroll.py b/l10n_us_hr_payroll/models/l10n_us_hr_payroll.py new file mode 100755 index 00000000..d7d4b4f6 --- /dev/null +++ b/l10n_us_hr_payroll/models/l10n_us_hr_payroll.py @@ -0,0 +1,44 @@ +from odoo import models, fields, api + + +class Payslip(models.Model): + _inherit = 'hr.payslip' + + def get_futa_rate(self, contract): + self.ensure_one() + if contract.futa_type == USHrContract.FUTA_TYPE_EXEMPT: + rate = self.get_rate('US_FUTA_EXEMPT') + elif contract.futa_type == USHrContract.FUTA_TYPE_NORMAL: + rate = self.get_rate('US_FUTA_NORMAL') + else: + rate = self.get_rate('US_FUTA_BASIC') + return rate + + +class USHrContract(models.Model): + FUTA_TYPE_EXEMPT = 'exempt' + FUTA_TYPE_BASIC = 'basic' + FUTA_TYPE_NORMAL = 'normal' + + _inherit = 'hr.contract' + + schedule_pay = fields.Selection(selection_add=[('semi-monthly', 'Semi-monthly')]) + w4_allowances = fields.Integer(string='Federal W4 Allowances', default=0) + w4_filing_status = fields.Selection([ + ('', 'Exempt'), + ('single', 'Single'), + ('married', 'Married'), + ('married_as_single', 'Married but at Single Rate'), + ], string='Federal W4 Filing Status', default='single') + w4_is_nonresident_alien = fields.Boolean(string="Federal W4 Is Nonresident Alien", default=False) + w4_additional_withholding = fields.Float(string="Federal W4 Additional Withholding", default=0.0) + + external_wages = fields.Float(string='External Existing Wages', default=0.0) + + fica_exempt = fields.Boolean(string='FICA Exempt', help="Exempt from Social Security and " + "Medicare e.g. F1 Student Visa") + futa_type = fields.Selection([ + (FUTA_TYPE_EXEMPT, 'Exempt (0%)'), + (FUTA_TYPE_NORMAL, 'Normal Net Rate (0.6%)'), + (FUTA_TYPE_BASIC, 'Basic Rate (6%)'), + ], string="Federal Unemployment Tax Type (FUTA)", default='normal') diff --git a/l10n_us_hr_payroll/tests/__init__.py b/l10n_us_hr_payroll/tests/__init__.py new file mode 100755 index 00000000..abe27c5a --- /dev/null +++ b/l10n_us_hr_payroll/tests/__init__.py @@ -0,0 +1,3 @@ +from . import test_us_payslip +from . import test_us_payslip_2018 +from . import test_us_payslip_2019 diff --git a/l10n_us_hr_payroll/tests/test_us_payslip.py b/l10n_us_hr_payroll/tests/test_us_payslip.py new file mode 100755 index 00000000..e25642fc --- /dev/null +++ b/l10n_us_hr_payroll/tests/test_us_payslip.py @@ -0,0 +1,117 @@ +from logging import getLogger +from sys import float_info as sys_float_info + +from odoo.tests import common +from odoo.tools.float_utils import float_round as odoo_float_round +from odoo.addons.l10n_us_hr_payroll.models.l10n_us_hr_payroll import USHrContract + + +def process_payslip(payslip): + try: + #v9 + payslip.process_sheet() + except AttributeError: + payslip.action_payslip_done() + + +class TestUsPayslip(common.TransactionCase): + debug = False + _logger = getLogger(__name__) + + float_info = sys_float_info + + def float_round(self, value, digits): + return odoo_float_round(value, digits) + + _payroll_digits = -1 + + @property + def payroll_digits(self): + if self._payroll_digits == -1: + self._payroll_digits = self.env['decimal.precision'].precision_get('Payroll') + return self._payroll_digits + + def _log(self, message): + if self.debug: + self._logger.warn(message) + + def _createEmployee(self): + return self.env['hr.employee'].create({ + 'birthday': '1985-03-14', + 'country_id': self.ref('base.us'), + 'department_id': self.ref('hr.dep_rd'), + 'gender': 'male', + 'name': 'Jared' + }) + + def _createContract(self, employee, salary, + schedule_pay='monthly', + w4_allowances=0, + w4_filing_status='single', + w4_is_nonresident_alien=False, + w4_additional_withholding=0.0, + external_wages=0.0, + struct_id=False, + futa_type=USHrContract.FUTA_TYPE_NORMAL, + ): + if not struct_id: + struct_id = self.ref('l10n_us_hr_payroll.hr_payroll_salary_structure_us_employee') + + values = { + 'date_start': '2016-01-01', + 'date_end': '2030-12-31', + 'name': 'Contract for Jared 2016', + 'wage': salary, + 'type_id': self.ref('hr_contract.hr_contract_type_emp'), + 'employee_id': employee.id, + 'struct_id': struct_id, + 'resource_calendar_id': self.ref('resource.resource_calendar_std'), + 'schedule_pay': schedule_pay, + 'w4_allowances': w4_allowances, + 'w4_filing_status': w4_filing_status, + 'w4_is_nonresident_alien': w4_is_nonresident_alien, + 'w4_additional_withholding': w4_additional_withholding, + 'external_wages': external_wages, + 'futa_type': futa_type, + 'state': 'open', # if not "Running" then no automatic selection when Payslip is created + } + try: + values['journal_id'] = self.env['account.journal'].search([('type', '=', 'general')], limit=1).id + except KeyError: + pass + + return self.env['hr.contract'].create(values) + + def _createPayslip(self, employee, date_from, date_to): + return self.env['hr.payslip'].create({ + 'employee_id': employee.id, + 'date_from': date_from, + 'date_to': date_to + }) + + def _getCategories(self, payslip): + detail_lines = payslip.details_by_salary_rule_category + categories = {} + for line in detail_lines: + self._log(' line code: ' + str(line.code) + + ' category code: ' + line.category_id.code + + ' total: ' + str(line.total) + + ' rate: ' + str(line.rate) + + ' amount: ' + str(line.amount)) + if line.category_id.code not in categories: + categories[line.category_id.code] = line.total + else: + categories[line.category_id.code] += line.total + + return categories + + def assertPayrollEqual(self, first, second): + self.assertAlmostEqual(first, second, self.payroll_digits) + + def test_semi_monthly(self): + salary = 80000.0 + employee = self._createEmployee() + contract = self._createContract(employee, salary, schedule_pay='semi-monthly') + payslip = self._createPayslip(employee, '2016-01-01', '2016-01-14') + + payslip.compute_sheet() diff --git a/l10n_us_hr_payroll/tests/test_us_payslip_2018.py b/l10n_us_hr_payroll/tests/test_us_payslip_2018.py new file mode 100755 index 00000000..3bfffda1 --- /dev/null +++ b/l10n_us_hr_payroll/tests/test_us_payslip_2018.py @@ -0,0 +1,368 @@ +from .test_us_payslip import TestUsPayslip, process_payslip + +from odoo.addons.l10n_us_hr_payroll.models.l10n_us_hr_payroll import USHrContract + +from sys import float_info + + +class TestUsPayslip2018(TestUsPayslip): + # FUTA Constants + FUTA_RATE_NORMAL = 0.6 + FUTA_RATE_BASIC = 6.0 + FUTA_RATE_EXEMPT = 0.0 + + # Wage caps + FICA_SS_MAX_WAGE = 128400.0 + FICA_M_MAX_WAGE = float_info.max + FICA_M_ADD_START_WAGE = 200000.0 + FUTA_MAX_WAGE = 7000.0 + + # Rates + FICA_SS = 6.2 / -100.0 + FICA_M = 1.45 / -100.0 + FUTA = FUTA_RATE_NORMAL / -100.0 + FICA_M_ADD = 0.9 / -100.0 + + ### + # 2018 Taxes and Rates + ### + + def test_2018_taxes(self): + # salary is high so that second payslip runs over max + # social security salary + salary = 80000.0 + + employee = self._createEmployee() + + self._createContract(employee, salary) + + self._log('2017 tax last slip') + payslip = self._createPayslip(employee, '2017-12-01', '2017-12-31') + payslip.compute_sheet() + process_payslip(payslip) + + self._log('2018 tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_SS'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], self.FUTA_MAX_WAGE) + self.assertPayrollEqual(cats['ER_US_FUTA'], cats['WAGE_US_FUTA'] * self.FUTA) + + process_payslip(payslip) + + # Make a new payslip, this one will have maximums for FICA Social Security Wages + + remaining_ss_wages = self.FICA_SS_MAX_WAGE - salary if (self.FICA_SS_MAX_WAGE - 2 * salary < salary) else salary + remaining_m_wages = self.FICA_M_MAX_WAGE - salary if (self.FICA_M_MAX_WAGE - 2 * salary < salary) else salary + + self._log('2018 tax second payslip:') + payslip = self._createPayslip(employee, '2018-02-01', '2018-02-28') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_SS'], remaining_ss_wages) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], remaining_m_wages) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], 0) + self.assertPayrollEqual(cats['ER_US_FUTA'], 0) + + process_payslip(payslip) + + # Make a new payslip, this one will have reached Medicare Additional (employee only) + + self._log('2018 tax third payslip:') + payslip = self._createPayslip(employee, '2018-03-01', '2018-03-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], self.FICA_M_ADD_START_WAGE - (salary * 2)) # aka 40k + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + + process_payslip(payslip) + + # Make a new payslip, this one will have all salary as Medicare Additional + + self._log('2018 tax fourth payslip:') + payslip = self._createPayslip(employee, '2018-04-01', '2018-04-30') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + + process_payslip(payslip) + + def test_2018_fed_income_withholding_single(self): + salary = 6000.00 + schedule_pay = 'monthly' + w4_allowances = 3 + w4_allowance_amt = 345.80 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # should be 4962.60, but would work over a wide value for the rate + ### + # Single MONTHLY form Publication 15 + expected_withholding = self.float_round(-(371.12 + ((adjusted_salary - 3533) * 0.22)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'single') + + self._log('2018 fed income single payslip: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2018_fed_income_withholding_married_as_single(self): + salary = 500.00 + schedule_pay = 'weekly' + w4_allowances = 1 + w4_allowance_amt = 79.80 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # should be 420.50, but would work over a wide value for the rate + ### + # Single MONTHLY form Publication 15 + expected_withholding = self.float_round(-(18.30 + ((adjusted_salary - 254) * 0.12)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'married_as_single') + + self._log('2018 fed income married_as_single payslip: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2018_fed_income_withholding_married(self): + salary = 14000.00 + schedule_pay = 'bi-weekly' + w4_allowances = 2 + w4_allowance_amt = 159.60 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # should be 13680.80, but would work over a wide value for the rate + ### + # Single MONTHLY form Publication 15 + expected_withholding = self.float_round(-(2468.56 + ((adjusted_salary - 12560) * 0.32)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'married') + + self._log('2018 fed income married payslip: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2018_taxes_with_external(self): + + # social security salary + salary = self.FICA_M_ADD_START_WAGE + external_wages = 6000.0 + + employee = self._createEmployee() + + self._createContract(employee, salary, external_wages=external_wages) + + self._log('2018 tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_SS'], self.FICA_SS_MAX_WAGE - external_wages) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], self.FUTA_MAX_WAGE - external_wages) + self.assertPayrollEqual(cats['ER_US_FUTA'], cats['WAGE_US_FUTA'] * self.FUTA) + + def test_2018_taxes_with_full_futa(self): + futa_rate = self.FUTA_RATE_BASIC / -100.0 + # social security salary + salary = self.FICA_M_ADD_START_WAGE + + employee = self._createEmployee() + + self._createContract(employee, salary, futa_type=USHrContract.FUTA_TYPE_BASIC) + + self._log('2018 tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_SS'], self.FICA_SS_MAX_WAGE) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], self.FUTA_MAX_WAGE) + self.assertPayrollEqual(cats['ER_US_FUTA'], cats['WAGE_US_FUTA'] * futa_rate) + + def test_2018_taxes_with_futa_exempt(self): + futa_rate = self.FUTA_RATE_EXEMPT / -100.0 # because of exemption + + # social security salary + salary = self.FICA_M_ADD_START_WAGE + + employee = self._createEmployee() + + self._createContract(employee, salary, futa_type=USHrContract.FUTA_TYPE_EXEMPT) + + self._log('2018 tax first payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_SS'], self.FICA_SS_MAX_WAGE) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + + futa_wages = 0.0 + if 'WAGE_US_FUTA' in cats: + futa_wages = cats['WAGE_US_FUTA'] + futa = 0.0 + if 'ER_US_FUTA' in cats: + futa = cats['ER_US_FUTA'] + self.assertPayrollEqual(futa_wages, 0.0) + self.assertPayrollEqual(futa, futa_wages * futa_rate) + + def test_2018_fed_income_withholding_nonresident_alien(self): + salary = 3500.00 + schedule_pay = 'quarterly' + w4_allowances = 1 + w4_allowance_amt = 1037.50 * w4_allowances + nra_adjustment = 1962.50 # for quarterly + adjusted_salary = salary - w4_allowance_amt + nra_adjustment # 4425 + + ### + # Single QUARTERLY form Publication 15 + expected_withholding = self.float_round(-(238.10 + ((adjusted_salary - 3306) * 0.12)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'single', + w4_is_nonresident_alien=True) + + self._log('2018 fed income single payslip nonresident alien: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2018_fed_income_additional_withholding(self): + salary = 50000.00 + schedule_pay = 'annually' + w4_additional_withholding = 5000.0 + w4_allowances = 2 + w4_allowance_amt = 4150.00 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # 41700 + + ### + # Single ANNUAL form Publication 15 + expected_withholding = \ + self.float_round(-((1905.00 + ((adjusted_salary - 30600) * 0.12)) + w4_additional_withholding), + self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'married', + w4_additional_withholding=w4_additional_withholding) + + self._log('2018 fed income married payslip additional withholding: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2018_taxes_with_w4_exempt(self): + salary = 6000.0 + schedule_pay = 'bi-weekly' + w4_allowances = 0 + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, '') + + self._log('2018 tax w4 exempt payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + fed_inc_withhold = 0.0 + if 'EE_US_FED_INC_WITHHOLD' in cats: + fed_inc_withhold = cats['EE_US_FED_INC_WITHHOLD'] + self.assertPayrollEqual(fed_inc_withhold, 0.0) + + def test_2018_taxes_with_fica_exempt(self): + salary = 6000.0 + schedule_pay = 'bi-weekly' + w4_allowances = 2 + employee = self._createEmployee() + contract = self._createContract(employee, salary, schedule_pay, w4_allowances) + contract.fica_exempt = True + + self._log('2018 tax w4 exempt payslip:') + payslip = self._createPayslip(employee, '2018-01-01', '2018-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + ss_wages = cats.get('WAGE_US_FICA_SS', 0.0) + med_wages = cats.get('WAGE_US_FICA_M', 0.0) + ss = cats.get('EE_US_FICA_SS', 0.0) + med = cats.get('EE_US_FICA_M', 0.0) + self.assertPayrollEqual(ss_wages, 0.0) + self.assertPayrollEqual(med_wages, 0.0) + self.assertPayrollEqual(ss, 0.0) + self.assertPayrollEqual(med, 0.0) diff --git a/l10n_us_hr_payroll/tests/test_us_payslip_2019.py b/l10n_us_hr_payroll/tests/test_us_payslip_2019.py new file mode 100755 index 00000000..000c063b --- /dev/null +++ b/l10n_us_hr_payroll/tests/test_us_payslip_2019.py @@ -0,0 +1,368 @@ +from .test_us_payslip import TestUsPayslip, process_payslip + +from odoo.addons.l10n_us_hr_payroll.models.l10n_us_hr_payroll import USHrContract + +from sys import float_info + + +class TestUsPayslip2019(TestUsPayslip): + # FUTA Constants + FUTA_RATE_NORMAL = 0.6 + FUTA_RATE_BASIC = 6.0 + FUTA_RATE_EXEMPT = 0.0 + + # Wage caps + FICA_SS_MAX_WAGE = 132900.0 + FICA_M_MAX_WAGE = float_info.max + FICA_M_ADD_START_WAGE = 200000.0 + FUTA_MAX_WAGE = 7000.0 + + # Rates + FICA_SS = 6.2 / -100.0 + FICA_M = 1.45 / -100.0 + FUTA = FUTA_RATE_NORMAL / -100.0 + FICA_M_ADD = 0.9 / -100.0 + + ### + # 2019 Taxes and Rates + ### + + def test_2019_taxes(self): + # salary is high so that second payslip runs over max + # social security salary + salary = 80000.0 + + employee = self._createEmployee() + + self._createContract(employee, salary) + + self._log('2018 tax last slip') + payslip = self._createPayslip(employee, '2018-12-01', '2018-12-31') + payslip.compute_sheet() + process_payslip(payslip) + + self._log('2019 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_FICA_SS'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], self.FUTA_MAX_WAGE) + self.assertPayrollEqual(cats['ER_US_FUTA'], cats['WAGE_US_FUTA'] * self.FUTA) + + process_payslip(payslip) + + # Make a new payslip, this one will have maximums for FICA Social Security Wages + + remaining_ss_wages = self.FICA_SS_MAX_WAGE - salary if (self.FICA_SS_MAX_WAGE - 2 * salary < salary) else salary + remaining_m_wages = self.FICA_M_MAX_WAGE - salary if (self.FICA_M_MAX_WAGE - 2 * salary < salary) else salary + + self._log('2019 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_FICA_SS'], remaining_ss_wages) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], remaining_m_wages) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], 0) + self.assertPayrollEqual(cats['ER_US_FUTA'], 0) + + process_payslip(payslip) + + # Make a new payslip, this one will have reached Medicare Additional (employee only) + + self._log('2019 tax third payslip:') + payslip = self._createPayslip(employee, '2019-03-01', '2019-03-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], self.FICA_M_ADD_START_WAGE - (salary * 2)) # aka 40k + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + + process_payslip(payslip) + + # Make a new payslip, this one will have all salary as Medicare Additional + + self._log('2019 tax fourth payslip:') + payslip = self._createPayslip(employee, '2019-04-01', '2019-04-30') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + + process_payslip(payslip) + + def test_2019_fed_income_withholding_single(self): + salary = 6000.00 + schedule_pay = 'monthly' + w4_allowances = 3 + w4_allowance_amt = 350.00 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # should be 4962.60, but would work over a wide value for the rate + ### + # Single MONTHLY form Publication 15 + expected_withholding = self.float_round(-(378.52 + ((adjusted_salary - 3606) * 0.22)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'single') + + self._log('2019 fed income single payslip: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2019_fed_income_withholding_married_as_single(self): + salary = 500.00 + schedule_pay = 'weekly' + w4_allowances = 1 + w4_allowance_amt = 80.80 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # should be 420.50, but would work over a wide value for the rate + ### + # Single MONTHLY form Publication 15 + expected_withholding = self.float_round(-(18.70 + ((adjusted_salary - 260) * 0.12)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'married_as_single') + + self._log('2019 fed income married_as_single payslip: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2019_fed_income_withholding_married(self): + salary = 14000.00 + schedule_pay = 'bi-weekly' + w4_allowances = 2 + w4_allowance_amt = 161.50 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # should be 13680.80, but would work over a wide value for the rate + ### + # Single MONTHLY form Publication 15 + expected_withholding = self.float_round(-(2519.06 + ((adjusted_salary - 12817) * 0.32)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'married') + + self._log('2019 fed income married payslip: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2019_taxes_with_external(self): + + # social security salary + salary = self.FICA_M_ADD_START_WAGE + external_wages = 6000.0 + + employee = self._createEmployee() + + self._createContract(employee, salary, external_wages=external_wages) + + self._log('2019 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_FICA_SS'], self.FICA_SS_MAX_WAGE - external_wages) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], self.FUTA_MAX_WAGE - external_wages) + self.assertPayrollEqual(cats['ER_US_FUTA'], cats['WAGE_US_FUTA'] * self.FUTA) + + def test_2019_taxes_with_full_futa(self): + futa_rate = self.FUTA_RATE_BASIC / -100.0 + # social security salary + salary = self.FICA_M_ADD_START_WAGE + + employee = self._createEmployee() + + self._createContract(employee, salary, futa_type=USHrContract.FUTA_TYPE_BASIC) + + self._log('2019 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_FICA_SS'], self.FICA_SS_MAX_WAGE) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + self.assertPayrollEqual(cats['WAGE_US_FUTA'], self.FUTA_MAX_WAGE) + self.assertPayrollEqual(cats['ER_US_FUTA'], cats['WAGE_US_FUTA'] * futa_rate) + + def test_2019_taxes_with_futa_exempt(self): + futa_rate = self.FUTA_RATE_EXEMPT / -100.0 # because of exemption + + # social security salary + salary = self.FICA_M_ADD_START_WAGE + + employee = self._createEmployee() + + self._createContract(employee, salary, futa_type=USHrContract.FUTA_TYPE_EXEMPT) + + self._log('2019 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_FICA_SS'], self.FICA_SS_MAX_WAGE) + self.assertPayrollEqual(cats['EE_US_FICA_SS'], cats['WAGE_US_FICA_SS'] * self.FICA_SS) + self.assertPayrollEqual(cats['WAGE_US_FICA_M'], salary) + self.assertPayrollEqual(cats['EE_US_FICA_M'], cats['WAGE_US_FICA_M'] * self.FICA_M) + self.assertPayrollEqual(cats['WAGE_US_FICA_M_ADD'], 0.0) + self.assertPayrollEqual(cats['EE_US_FICA_M_ADD'], cats['WAGE_US_FICA_M_ADD'] * self.FICA_M_ADD) + self.assertPayrollEqual(cats['ER_US_FICA_SS'], cats['EE_US_FICA_SS']) + self.assertPayrollEqual(cats['ER_US_FICA_M'], cats['EE_US_FICA_M']) + + futa_wages = 0.0 + if 'WAGE_US_FUTA' in cats: + futa_wages = cats['WAGE_US_FUTA'] + futa = 0.0 + if 'ER_US_FUTA' in cats: + futa = cats['ER_US_FUTA'] + self.assertPayrollEqual(futa_wages, 0.0) + self.assertPayrollEqual(futa, futa_wages * futa_rate) + + def test_2019_fed_income_withholding_nonresident_alien(self): + salary = 3500.00 + schedule_pay = 'quarterly' + w4_allowances = 1 + w4_allowance_amt = 1050.0 * w4_allowances + nra_adjustment = 2000.0 # for quarterly + adjusted_salary = salary - w4_allowance_amt + nra_adjustment # 4425 + + ### + # Single QUARTERLY form Publication 15 + expected_withholding = self.float_round(-(242.50 + ((adjusted_salary - 3375) * 0.12)), self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'single', + w4_is_nonresident_alien=True) + + self._log('2019 fed income single payslip nonresident alien: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2019_fed_income_additional_withholding(self): + salary = 50000.00 + schedule_pay = 'annually' + w4_additional_withholding = 5000.0 + w4_allowances = 2 + w4_allowance_amt = 4200.0 * w4_allowances + adjusted_salary = salary - w4_allowance_amt # 41700 + + ### + # Single ANNUAL form Publication 15 + expected_withholding = \ + self.float_round(-((1940.00 + ((adjusted_salary - 31200) * 0.12)) + w4_additional_withholding), + self.payroll_digits) + + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, 'married', + w4_additional_withholding=w4_additional_withholding) + + self._log('2019 fed income married payslip additional withholding: adjusted_salary: ' + str(adjusted_salary)) + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + self.assertPayrollEqual(cats['EE_US_FED_INC_WITHHOLD'], expected_withholding) + + def test_2019_taxes_with_w4_exempt(self): + salary = 6000.0 + schedule_pay = 'bi-weekly' + w4_allowances = 0 + employee = self._createEmployee() + self._createContract(employee, salary, schedule_pay, w4_allowances, '') + + self._log('2019 tax w4 exempt payslip:') + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + fed_inc_withhold = 0.0 + if 'EE_US_FED_INC_WITHHOLD' in cats: + fed_inc_withhold = cats['EE_US_FED_INC_WITHHOLD'] + self.assertPayrollEqual(fed_inc_withhold, 0.0) + + def test_2019_taxes_with_fica_exempt(self): + salary = 6000.0 + schedule_pay = 'bi-weekly' + w4_allowances = 2 + employee = self._createEmployee() + contract = self._createContract(employee, salary, schedule_pay, w4_allowances) + contract.fica_exempt = True + + self._log('2019 tax w4 exempt payslip:') + payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31') + + payslip.compute_sheet() + + cats = self._getCategories(payslip) + + ss_wages = cats.get('WAGE_US_FICA_SS', 0.0) + med_wages = cats.get('WAGE_US_FICA_M', 0.0) + ss = cats.get('EE_US_FICA_SS', 0.0) + med = cats.get('EE_US_FICA_M', 0.0) + self.assertPayrollEqual(ss_wages, 0.0) + self.assertPayrollEqual(med_wages, 0.0) + self.assertPayrollEqual(ss, 0.0) + self.assertPayrollEqual(med, 0.0) diff --git a/l10n_us_hr_payroll/views/l10n_us_hr_payroll_view.xml b/l10n_us_hr_payroll/views/l10n_us_hr_payroll_view.xml new file mode 100755 index 00000000..257508bc --- /dev/null +++ b/l10n_us_hr_payroll/views/l10n_us_hr_payroll_view.xml @@ -0,0 +1,35 @@ + + + + + hr.contract.form.inherit + hr.contract + 20 + + + + + + + + + + + + + + + + + + + + + + + + + + + +