From eaae1e2b562304743d6bc5e45ff170c899edd2f9 Mon Sep 17 00:00:00 2001
From: Jared Self <jself@hibou.io>
Date: Tue, 12 Jan 2021 15:22:47 -0700
Subject: [PATCH] MO Missouri

---
 l10n_us_hr_payroll/data/state/mo_missouri.xml |  78 ++++----
 .../tests/test_us_mo_missouri_payslip_2019.py | 188 ------------------
 .../tests/test_us_mo_missouri_payslip_2021.py |  34 ++++
 3 files changed, 76 insertions(+), 224 deletions(-)
 delete mode 100755 l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2019.py
 create mode 100755 l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2021.py

diff --git a/l10n_us_hr_payroll/data/state/mo_missouri.xml b/l10n_us_hr_payroll/data/state/mo_missouri.xml
index 73ea5109..1e2cd863 100644
--- a/l10n_us_hr_payroll/data/state/mo_missouri.xml
+++ b/l10n_us_hr_payroll/data/state/mo_missouri.xml
@@ -7,16 +7,17 @@
         <field name="country_id" ref="base.us"/>
     </record>
     <data noupdate="1">
-        <record id="rule_parameter_us_mo_suta_wage_base_2019" model="hr.rule.parameter.value">
-            <field name="parameter_value">12000.0</field>
-            <field name="rule_parameter_id" ref="rule_parameter_us_mo_suta_wage_base"/>
-            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
-        </record>
         <record id="rule_parameter_us_mo_suta_wage_base_2020" model="hr.rule.parameter.value">
             <field name="parameter_value">11500.0</field>
             <field name="rule_parameter_id" ref="rule_parameter_us_mo_suta_wage_base"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+        <!-- https://labor.mo.gov/news/press-releases/missouri-employers-receive-unemployment-tax-rate-reduction-2021#:~:text=Jefferson%20City%2C%20MO%20%E2%80%93%20Effective%20January,as%20of%20January%201%2C%202021. -->
+        <record id="rule_parameter_us_mo_suta_wage_base_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">11000.0</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mo_suta_wage_base"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
     </data>
 
     <!-- Rate -->
@@ -26,16 +27,18 @@
         <field name="country_id" ref="base.us"/>
     </record>
     <data noupdate="1">
-        <record id="rule_parameter_us_mo_suta_rate_2019" model="hr.rule.parameter.value">
-            <field name="parameter_value">2.376</field>
-            <field name="rule_parameter_id" ref="rule_parameter_us_mo_suta_rate"/>
-            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
-        </record>
         <record id="rule_parameter_us_mo_suta_rate_2020" model="hr.rule.parameter.value">
             <field name="parameter_value">2.376</field>
             <field name="rule_parameter_id" ref="rule_parameter_us_mo_suta_rate"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+        <!-- https://labor.mo.gov/DES/Employers/tax_rates -->
+        <!-- In "Beginning Tax Rates" section, the last sentence says "or 2.7%, whichever is highest -->
+        <record id="rule_parameter_us_mo_suta_rate_2021" model="hr.rule.parameter.value">
+            <field name="parameter_value">2.7</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mo_suta_rate"/>
+            <field name="date_from" eval="datetime(2021, 1, 1).date()"/>
+        </record>
     </data>
 
     <record id="rule_parameter_us_mo_sit_rate" model="hr.rule.parameter">
@@ -44,22 +47,6 @@
         <field name="country_id" ref="base.us"/>
     </record>
     <data noupdate="1">
-        <!-- https://dor.mo.gov/forms/4282_2019.pdf -->
-        <record id="rule_parameter_us_mo_sit_rate_2019" model="hr.rule.parameter.value">
-            <field name="parameter_value">[
-                (1053.0, 1.5),
-                (1053.0, 2.0),
-                (1053.0, 2.5),
-                (1053.0, 3.0),
-                (1053.0, 3.5),
-                (1053.0, 4.0),
-                (1053.0, 4.5),
-                (1053.0, 5.0),
-                ( 'inf', 5.4),
-            ]</field>
-            <field name="rule_parameter_id" ref="rule_parameter_us_mo_sit_rate"/>
-            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
-        </record>
         <!-- https://dor.mo.gov/forms/4282_2020.pdf -->
         <!-- Income Tax Withholding Percentage Table-->
         <record id="rule_parameter_us_mo_sit_rate_2020" model="hr.rule.parameter.value">
@@ -77,6 +64,24 @@
             <field name="rule_parameter_id" ref="rule_parameter_us_mo_sit_rate"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+
+        <!-- todo: This parameter is to the example not to the rates-->
+        <!-- page 13 https://dor.mo.gov/forms/4282_2021.pdf -->
+        <record id="rule_parameter_us_mo_sit_rate_2021" model="hr.rule.parameter.value">
+            <field name="parameter_value">[
+                (1088.0, 1.5),
+                (1088.0, 2.0),
+                (1088.0, 2.5),
+                (1088.0, 3.0),
+                (1088.0, 3.5),
+                (1088.0, 4.0),
+                (1088.0, 4.5),
+                (1088.0, 5.0),
+                ( 'inf', 5.4),
+            ]</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mo_sit_rate"/>
+            <field name="date_from" eval="datetime(2021, 1, 1).date()"/>
+        </record>
     </data>
 
     <record id="rule_parameter_us_mo_sit_deduction" model="hr.rule.parameter">
@@ -85,16 +90,6 @@
         <field name="country_id" ref="base.us"/>
     </record>
     <data noupdate="1">
-        <!-- https://dor.mo.gov/forms/4282_2019.pdf -->
-        <record id="rule_parameter_us_mo_sit_deduction_2019" model="hr.rule.parameter.value">
-            <field name="parameter_value">{
-                'single':             12400.0,
-                'married':            24800.0,
-                'head_of_household':  18650.0,
-            }</field>
-            <field name="rule_parameter_id" ref="rule_parameter_us_mo_sit_deduction"/>
-            <field name="date_from" eval="datetime(2019, 1, 1).date()"/>
-        </record>
         <!-- https://dor.mo.gov/forms/4282_2020.pdf -->
         <!-- 2020 Missouri Withholding Tax Formula Page.12 -->
         <record id="rule_parameter_us_mo_sit_deduction_2020" model="hr.rule.parameter.value">
@@ -106,6 +101,17 @@
             <field name="rule_parameter_id" ref="rule_parameter_us_mo_sit_deduction"/>
             <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
         </record>
+        <!-- https://dor.mo.gov/forms/4282_2021.pdf -->
+        <!-- 2020 Missouri Withholding Tax Formula Page.12 -->
+        <record id="rule_parameter_us_mo_sit_deduction_2021" model="hr.rule.parameter.value">
+            <field name="parameter_value">{
+                'single':             12550.0,
+                'married':            25100.0,
+                'head_of_household':  18800.0,
+            }</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_mo_sit_deduction"/>
+            <field name="date_from" eval="datetime(2021, 1, 1).date()"/>
+        </record>
     </data>
 
     <!-- Partners and Contribution Registers -->
diff --git a/l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2019.py b/l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2019.py
deleted file mode 100755
index 27a0ad93..00000000
--- a/l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2019.py
+++ /dev/null
@@ -1,188 +0,0 @@
-
-from datetime import date
-from .common import TestUsPayslip
-
-
-class TestUsMoPayslip(TestUsPayslip):
-    # Calculations from http://dor.mo.gov/forms/4282_2019.pdf
-    SALARY = 12000.0
-    MO_UNEMP = -2.376 / 100.0
-
-    TAX = [
-        (1053.0, 1.5),
-        (1053.0, 2.0),
-        (1053.0, 2.5),
-        (1053.0, 3.0),
-        (1053.0, 3.5),
-        (1053.0, 4.0),
-        (1053.0, 4.5),
-        (1053.0, 5.0),
-        (999999999.0, 5.4),
-    ]
-
-    def test_2019_taxes_single(self):
-        # Payroll Period Monthly
-        salary = self.SALARY
-        pp = 12.0
-        gross_salary = salary * pp
-        spouse_employed = False
-
-        # Single
-        standard_deduction = 12400.0
-
-        employee = self._createEmployee()
-        contract = self._createContract(employee,
-                                        wage=salary,
-                                        state_id=self.get_us_state('MO'),
-                                        mo_mow4_sit_filing_status='single',
-                                        state_income_tax_additional_withholding=0.0,
-                                        schedule_pay='monthly')
-
-        self._log('2019 Missouri tax single first payslip:')
-        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.MO_UNEMP)
-
-        mo_taxable_income = gross_salary - standard_deduction
-        self._log('%s = %s - %s -' % (mo_taxable_income, gross_salary, standard_deduction))
-
-        remaining_taxable_income = mo_taxable_income
-        tax = 0.0
-        for amt, rate in self.TAX:
-            amt = float(amt)
-            rate = rate / 100.0
-            self._log(str(amt) + ' : ' + str(rate) + ' : ' + str(remaining_taxable_income))
-            if (remaining_taxable_income - amt) > 0.0 or (remaining_taxable_income - amt) == 0.0:
-                tax += rate * amt
-            else:
-                tax += rate * remaining_taxable_income
-                break
-            remaining_taxable_income = remaining_taxable_income - amt
-
-        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['EE_US_SIT'], tax)
-
-    def test_2019_spouse_not_employed(self):
-        # Payroll Period Semi-monthly
-        salary = self.SALARY
-        pp = 24.0
-        gross_salary = salary * pp
-
-        # Married
-        standard_deduction = 24800.0
-
-        employee = self._createEmployee()
-
-        contract = self._createContract(employee,
-                                        wage=salary,
-                                        state_id=self.get_us_state('MO'),
-                                        mo_mow4_sit_filing_status='married',
-                                        state_income_tax_additional_withholding=0.0,
-                                        schedule_pay='semi-monthly')
-
-        self._log('2019 Missouri tax first payslip:')
-        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
-
-        payslip.compute_sheet()
-
-        cats = self._getCategories(payslip)
-
-        mo_taxable_income = gross_salary - standard_deduction
-        self._log(mo_taxable_income)
-
-        remaining_taxable_income = mo_taxable_income
-        tax = 0.0
-        for amt, rate in self.TAX:
-            amt = float(amt)
-            rate = rate / 100.0
-            self._log(str(amt) + ' : ' + str(rate) + ' : ' + str(remaining_taxable_income))
-            if (remaining_taxable_income - amt) > 0.0 or (remaining_taxable_income - amt) == 0.0:
-                tax += rate * amt
-            else:
-                tax += rate * remaining_taxable_income
-                break
-            remaining_taxable_income = remaining_taxable_income - amt
-
-        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['EE_US_SIT'], tax)
-
-    def test_2019_head_of_household(self):
-        # Payroll Period Weekly
-        salary = self.SALARY
-
-        # Payroll Period Weekly
-        salary = self.SALARY
-        pp = 52.0
-        gross_salary = salary * pp
-
-        # Single HoH
-        standard_deduction = 18650.0
-
-        employee = self._createEmployee()
-
-        contract = self._createContract(employee,
-                                        wage=salary,
-                                        state_id=self.get_us_state('MO'),
-                                        mo_mow4_sit_filing_status='head_of_household',
-                                        state_income_tax_additional_withholding=0.0,
-                                        schedule_pay='weekly')
-
-        self._log('2019 Missouri tax first payslip:')
-        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
-
-        payslip.compute_sheet()
-
-        cats = self._getCategories(payslip)
-
-        mo_taxable_income = gross_salary - standard_deduction
-        self._log(mo_taxable_income)
-
-        remaining_taxable_income = mo_taxable_income
-        tax = 0.0
-        for amt, rate in self.TAX:
-            amt = float(amt)
-            rate = rate / 100.0
-            self._log(str(amt) + ' : ' + str(rate) + ' : ' + str(remaining_taxable_income))
-            if (remaining_taxable_income - amt) > 0.0 or (remaining_taxable_income - amt) == 0.0:
-                tax += rate * amt
-            else:
-                tax += rate * remaining_taxable_income
-                break
-            remaining_taxable_income = remaining_taxable_income - amt
-        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['EE_US_SIT'], tax)
-
-    def test_2019_underflow(self):
-        # Payroll Period Weekly
-        salary = 200.0
-
-        employee = self._createEmployee()
-
-        contract = self._createContract(employee,
-                                        wage=salary,
-                                        state_id=self.get_us_state('MO'))
-
-        payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
-        payslip.compute_sheet()
-        cats = self._getCategories(payslip)
-
-        self.assertPayrollEqual(cats['EE_US_SIT'], 0.0)
diff --git a/l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2021.py b/l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2021.py
new file mode 100755
index 00000000..0824e2b9
--- /dev/null
+++ b/l10n_us_hr_payroll/tests/test_us_mo_missouri_payslip_2021.py
@@ -0,0 +1,34 @@
+# 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 TestUsMoPayslip(TestUsPayslip):
+    # Calculations from http://dor.mo.gov/forms/4282_2021.pdf
+    MO_UNEMP_MAX_WAGE = 11000.0
+    MO_UNEMP = 2.7
+
+    def _test_sit(self, wage, filing_status, additional_withholding, schedule_pay,  date_start, expected_withholding):
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        state_id=self.get_us_state('MO'),
+                                        mo_mow4_sit_filing_status=filing_status,
+                                        state_income_tax_additional_withholding=additional_withholding,
+                                        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_2021_taxes_example(self):
+        self._test_er_suta('MO', self.MO_UNEMP, date(2021, 1, 1), wage_base=self.MO_UNEMP_MAX_WAGE)
+        self._test_sit(750.0, 'single', 0.0, 'weekly', date(2021, 1, 1), 24.00)
+        self._test_sit(2500.0, 'single', 5.0, 'bi-weekly', date(2021, 1, 1), 107.00)
+        self._test_sit(7000.0, 'married', 0.0, 'monthly', date(2021, 1, 1), 249.00)
+        self._test_sit(5000.0, 'married', 10.0, 'semi-monthly', date(2021, 1, 1), 216.00)
+        self._test_sit(6000.0, '', 0.0, 'monthly', date(2021, 1, 1), 0.00)
+