From e866f89b2b08b3a96bd9c8f3c29dcc6cea9ba958 Mon Sep 17 00:00:00 2001
From: Jared Self <jself@hibou.io>
Date: Tue, 12 Jan 2021 10:50:57 -0700
Subject: [PATCH] ME Maine

---
 l10n_us_hr_payroll/data/state/me_maine.xml    | 44 +++++++++++++++++++
 .../tests/test_us_me_maine_payslip_2021.py    | 39 ++++++++++++++++
 2 files changed, 83 insertions(+)
 create mode 100644 l10n_us_hr_payroll/tests/test_us_me_maine_payslip_2021.py

diff --git a/l10n_us_hr_payroll/data/state/me_maine.xml b/l10n_us_hr_payroll/data/state/me_maine.xml
index 2c1aaf71..925629b5 100644
--- a/l10n_us_hr_payroll/data/state/me_maine.xml
+++ b/l10n_us_hr_payroll/data/state/me_maine.xml
@@ -7,6 +7,8 @@
         <field name="country_id" ref="base.us"/>
     </record>
     <data noupdate="1">
+        <!-- https://www.maine.gov/unemployment/employers/ -->
+        <!-- unchanged for 2021 https://www.maine.gov/unemployment/employersfaq/ -->
         <record id="rule_parameter_us_me_suta_wage_base_2020" model="hr.rule.parameter.value">
             <field name="parameter_value">12000.0</field>
             <field name="rule_parameter_id" ref="rule_parameter_us_me_suta_wage_base"/>
@@ -26,6 +28,13 @@
             <field name="rule_parameter_id" ref="rule_parameter_us_me_suta_rate"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+        <!-- https://www.maine.gov/unemployment/employers/ -->
+        <!-- https://www.maine.gov/unemployment/docs/2020/2021taxrate.pdf -->
+        <record id="rule_parameter_us_me_suta_rate_2021" model="hr.rule.parameter.value">
+            <field name="parameter_value">2.31</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_me_suta_rate"/>
+            <field name="date_from" eval="datetime(2021, 1, 1).date()"/>
+        </record>
     </data>
     <!-- table based on https://www.maine.gov/revenue/forms/with/2020/20_WH_Tab&Instructions.pdf step 6.-->
     <record id="rule_parameter_us_me_sit_tax_rate" model="hr.rule.parameter">
@@ -50,6 +59,23 @@
             <field name="rule_parameter_id" ref="rule_parameter_us_me_sit_tax_rate"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+        <!-- Bottom of page 6 https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/21_wh_tab_instr_1.pdf -->
+        <record id="rule_parameter_us_me_sit_tax_rate_2021" model="hr.rule.parameter.value">
+            <field name="parameter_value">{
+                'single': (
+                    (  22400,     0,  5.80),
+                    (  53150,  1302,  6.75),
+                    (  'inf',  3374,  7.15),
+                ),
+                'married': (
+                    (  44950,     0,  5.80),
+                    ( 106350,  2607,  6.75),
+                    ( 'inf',   6752,  7.15),
+                ),
+            }</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_me_sit_tax_rate"/>
+            <field name="date_from" eval="datetime(2021, 1, 1).date()"/>
+        </record>
     </data>
     
     <record id="rule_parameter_us_me_sit_standard_deduction_rate" model="hr.rule.parameter">
@@ -72,6 +98,22 @@
             <field name="rule_parameter_id" ref="rule_parameter_us_me_sit_standard_deduction_rate"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+        <!-- page 6 Step 3 https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/21_wh_tab_instr_1.pdf -->
+         <record id="rule_parameter_us_me_sit_standard_deduction_rate_2021" model="hr.rule.parameter.value">
+            <field name="parameter_value">{
+                'single':   {
+                    ( 83850,   9700),
+                    (158850,  75000),
+                },
+                'married':  {
+                    (167700,  25100),
+                    (317700, 150000),
+                },
+            }</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_me_sit_standard_deduction_rate"/>
+            <field name="date_from" eval="datetime(2021, 1, 1).date()"/>
+        </record>
+
     </data>
     
     <record id="rule_parameter_us_me_sit_personal_exemption_rate" model="hr.rule.parameter">
@@ -80,6 +122,8 @@
         <field name="country_id" ref="base.us"/>
     </record>
     <data noupdate="1">
+        <!-- Page 1 https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/21_wh_tab_instr_1.pdf -->
+        <!-- Not changed in 2021 -->
         <record id="rule_parameter_us_me_sit_personal_exemption_rate_2020" model="hr.rule.parameter.value">
             <field name="parameter_value">4300</field>
             <field name="rule_parameter_id" ref="rule_parameter_us_me_sit_personal_exemption_rate"/>
diff --git a/l10n_us_hr_payroll/tests/test_us_me_maine_payslip_2021.py b/l10n_us_hr_payroll/tests/test_us_me_maine_payslip_2021.py
new file mode 100644
index 00000000..165455ce
--- /dev/null
+++ b/l10n_us_hr_payroll/tests/test_us_me_maine_payslip_2021.py
@@ -0,0 +1,39 @@
+# 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 TestUsMEPayslip(TestUsPayslip):
+    ###
+    #   2020 Taxes and Rates
+    ###
+    ME_UNEMP_MAX_WAGE = 12000.0
+    ME_UNEMP = 1.92
+    # Calculation based on this file page.6 and 7 https://www.maine.gov/revenue/forms/with/2020/20_WH_Tab&Instructions.pdf
+
+    def _test_sit(self, wage, filing_status, additional_withholding, exempt, allowances, schedule_pay,  date_start, expected_withholding):
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        state_id=self.get_us_state('ME'),
+                                        me_w4me_sit_filing_status=filing_status,
+                                        state_income_tax_additional_withholding=additional_withholding,
+                                        state_income_tax_exempt=exempt,
+                                        me_w4me_sit_allowances=allowances,
+                                        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.assertPayrollAlmostEqual(cats.get('EE_US_SIT', 0.0), -expected_withholding)
+
+    def test_2020_taxes_example(self):
+        self._test_er_suta('ME', self.ME_UNEMP, date(2020, 1, 1), wage_base=self.ME_UNEMP_MAX_WAGE)
+        self._test_sit(300.0, 'single', 0.0, False, 2, 'weekly', date(2020, 1, 1), 0.0)
+        self._test_sit(800.0, 'single', 0.0, False, 2, 'bi-weekly', date(2020, 1, 1), 6.00)
+        self._test_sit(4500.0, 'married', 0.0, True, 0, 'weekly', date(2020, 1, 1), 0.00)
+        self._test_sit(4500.0, 'married', 0.0, False, 2, 'monthly', date(2020, 1, 1), 113.00)
+        self._test_sit(4500.0, 'married', 10.0, False, 2, 'weekly', date(2020, 1, 1), 287.00)
+        self._test_sit(7000.0, '', 10.0, False, 2, 'weekly', date(2020, 1, 1), 0.00)