[IMP] l10n_us_hr_payroll: For West Virginia 13.0

2025-01-20 12:37:31 +02:00 · 2020-05-28 15:08:30 -04:00
parent f9a7107740
commit f4916a0af5
8 changed files with 224 additions and 1 deletions
--- a/l10n_us_hr_payroll/manifest.py
+++ b/l10n_us_hr_payroll/manifest.py
@@ -69,6 +69,7 @@ United States of America - Payroll Rules.
        'data/state/va_virginia.xml',
        'data/state/wa_washington.xml',
        'data/state/wi_wisconsin.xml',
+        'data/state/wv_west_virginia.xml',
        'data/state/wy_wyoming.xml',
        'views/hr_contract_views.xml',
        'views/us_payroll_config_views.xml',
--- a/l10n_us_hr_payroll/data/state/wv_west_virginia.xml
+++ b/l10n_us_hr_payroll/data/state/wv_west_virginia.xml
@@ -0,0 +1,125 @@
+<?xml version="1.0" encoding="UTF-8" ?>
+<odoo>
+    <!-- Wage Base -->
+    <record id="rule_parameter_us_wv_suta_wage_base" model="hr.rule.parameter">
+        <field name="name">US WV West Virginia SUTA Wage Base</field>
+        <field name="code">us_wv_suta_wage_base</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_wv_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_wv_suta_wage_base"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <!-- Rate -->
+    <record id="rule_parameter_us_wv_suta_rate" model="hr.rule.parameter">
+        <field name="name">US WV West Virginia SUTA Rate</field>
+        <field name="code">us_wv_suta_rate</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_wv_suta_rate_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">2.7</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_wv_suta_rate"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <record id="rule_parameter_us_wv_sit_exemption_rate" model="hr.rule.parameter">
+        <field name="name">US WV West Virginia Exemption Rate</field>
+        <field name="code">us_wv_sit_exemption_rate</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_wv_sit_exemption_rate_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">{
+                'weekly' :        38.46,
+                'bi-weekly' :     76.92,
+                'semi-monthly':   83.33,
+                'monthly' :      166.67,
+                'annually':     2000.00,
+            }</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_wv_sit_exemption_rate"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <record id="rule_parameter_us_wv_sit_tax_rate" model="hr.rule.parameter">
+        <field name="name">US WV West Virginia SIT Tax Rate</field>
+        <field name="code">us_wv_sit_tax_rate</field>
+        <field name="country_id" ref="base.us"/>
+    </record>
+    <data noupdate="1">
+        <record id="rule_parameter_us_wv_sit_tax_rate_2020" model="hr.rule.parameter.value">
+            <field name="parameter_value">{
+                'single': {
+                    'weekly':((192, 0.00, 3.0), (481, 5.76, 4.0), (769, 17.32, 4.5), (1154, 30.28, 6.0), ('inf', 53.38, 6.5)),
+                    'bi-weekly':((385, 0.00, 3.0), (962, 11.55, 4.0), (1538, 34.63, 4.5), (2308, 60.55, 6.0), ('inf', 106.75, 6.5)),
+                    'semi-monthly':((417, 0.00, 3.0), (1042, 12.51, 4.0), (1667, 37.51, 4.5), (2500, 65.64, 6.0), ('inf', 115.62, 6.5)),
+                    'monthly':((833, 0.00, 3.0), (2083, 24.99, 4.0), (3333, 74.99, 4.5), (5000, 131.24, 6.0), ('inf', 231.26, 6.5)),
+                    'annually':((10000, 0.00, 3.0), (25000, 300.00, 4.0), (40000, 900.00, 4.5), (60000, 1575.00, 6.0), ('inf', 2775.00, 6.5)),
+                },
+                'married': {
+                    'weekly':((115, 0.00, 3.0), (288, 3.45, 4.0), (462, 10.37, 4.5), (692, 18.20, 6.0), ('inf', 32.00, 6.5)),
+                    'bi-weekly':((231, 0.00, 3.0), (577, 6.93, 4.0), (923, 20.77, 4.5), (1385, 36.34, 6.0), ('inf', 64.06, 6.5)),
+                    'semi-monthly':((250, 0.00, 3.0), (625, 7.50, 4.0), (1000, 22.50, 4.5), (1500, 39.38, 6.0), ('inf', 69.38, 6.5)),
+                    'monthly':((500, 0.00, 3.0), (1250, 15.00, 4.0), (2000, 45.00, 4.5), (3000, 78.75, 6.0), ('inf', 138.75, 6.5)),
+                    'annually':((6000, 0.00, 3.0), (15000, 180.00, 4.0), (24000, 540.00, 4.5), (36000, 945.00, 6.0), ('inf', 1665.00, 6.5)),
+                },
+                'head_household': {
+                    'weekly':((192, 0.00, 3.0), (481, 5.76, 4.0), (769, 17.32, 4.5), (1154, 30.28, 6.0), ('inf', 53.38, 6.5)),
+                    'bi-weekly':((385, 0.00, 3.0), (962, 11.55, 4.0), (1538, 34.63, 4.5), (2308, 60.55, 6.0), ('inf', 106.75, 6.5)),
+                    'semi-monthly':((417, 0.00, 3.0), (1042, 12.51, 4.0), (1667, 37.51, 4.5), (2500, 65.64, 6.0), ('inf', 115.62, 6.5)),
+                    'monthly':((833, 0.00, 3.0), (2083, 24.99, 4.0), (3333, 74.99, 4.5), (5000, 131.24, 6.0), ('inf', 231.26, 6.5)),
+                    'annually':((10000, 0.00, 3.0), (25000, 300.00, 4.0), (40000, 900.00, 4.5), (60000, 1575.00, 6.0), ('inf', 2775.00, 6.5)),
+                },
+            }</field>
+            <field name="rule_parameter_id" ref="rule_parameter_us_wv_sit_tax_rate"/>
+            <field name="date_from" eval="datetime(2020, 1, 1).date()"/>
+        </record>
+    </data>
+
+    <!-- Partners and Contribution Registers -->
+    <record id="res_partner_us_wv_dor" model="res.partner">
+        <field name="name">US West Virginia - WorkForce - Unemployment Tax</field>
+    </record>
+
+    <record id="res_partner_us_wv_dor_sit" model="res.partner">
+        <field name="name">US West Virginia - Department of Revenue - Income Tax</field>
+    </record>
+
+    <!-- Categories -->
+
+    <!-- Rules -->
+    <record id="hr_payroll_rule_er_us_wv_suta" model="hr.salary.rule">
+        <field name="sequence" eval="450"/>
+        <field name="struct_id" ref="hr_payroll_structure"/>
+        <field name="category_id" ref="hr_payroll_category_er_us_suta"/>
+        <field name="name">ER: US WV West Virginia State Unemployment</field>
+        <field name="code">ER_US_WV_SUTA</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result, _ = general_state_unemployment(payslip, categories, worked_days, inputs, wage_base='us_wv_suta_wage_base', rate='us_wv_suta_rate', state_code='WV')</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result, result_rate = general_state_unemployment(payslip, categories, worked_days, inputs, wage_base='us_wv_suta_wage_base', rate='us_wv_suta_rate', state_code='WV')</field>
+        <field name="partner_id" ref="res_partner_us_wv_dor"/>
+        <field name="appears_on_payslip" eval="False"/>
+    </record>
+
+    <record id="hr_payroll_rule_ee_us_wv_sit" model="hr.salary.rule">
+        <field name="sequence" eval="195"/>
+        <field name="struct_id" ref="hr_payroll_structure"/>
+        <field name="category_id" ref="hr_payroll_category_ee_us_sit"/>
+        <field name="name">EE: US WV West Virginia State Income Tax Withholding</field>
+        <field name="code">EE_US_WV_SIT</field>
+        <field name="condition_select">python</field>
+        <field name="condition_python">result, _ = wv_west_virginia_state_income_withholding(payslip, categories, worked_days, inputs)</field>
+        <field name="amount_select">code</field>
+        <field name="amount_python_compute">result, result_rate = wv_west_virginia_state_income_withholding(payslip, categories, worked_days, inputs)</field>
+        <field name="partner_id" ref="res_partner_us_wv_dor_sit"/>
+        <field name="appears_on_payslip" eval="True"/>
+    </record>
+
+</odoo>
--- a/l10n_us_hr_payroll/models/hr_payslip.py
+++ b/l10n_us_hr_payroll/models/hr_payslip.py
@@ -49,6 +49,7 @@ from .state.va_virginia import va_virginia_state_income_withholding
 from .state.wa_washington import wa_washington_fml_er, \
                                 wa_washington_fml_ee
 from .state.wi_wisconsin import wi_wisconsin_state_income_withholding
+from .state.wv_west_virginia import wv_west_virginia_state_income_withholding


 class HRPayslip(models.Model):
@@ -117,6 +118,7 @@ class HRPayslip(models.Model):
            'wa_washington_fml_er': wa_washington_fml_er,
            'wa_washington_fml_ee': wa_washington_fml_ee,
            'wi_wisconsin_state_income_withholding': wi_wisconsin_state_income_withholding,
+            'wv_west_virginia_state_income_withholding': wv_west_virginia_state_income_withholding,
        })
        return res

--- a/l10n_us_hr_payroll/models/state/wv_west_virginia.py
+++ b/l10n_us_hr_payroll/models/state/wv_west_virginia.py
@@ -0,0 +1,44 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from .general import _state_applies, sit_wage
+
+
+def wv_west_virginia_state_income_withholding(payslip, categories, worked_days, inputs):
+    """
+    Returns SIT eligible wage and rate.
+
+    :return: result, result_rate (wage, percent)
+    """
+    state_code = 'WV'
+    if not _state_applies(payslip, state_code):
+        return 0.0, 0.0
+
+    # Determine Wage
+    wage = sit_wage(payslip, categories)
+    if not wage:
+        return 0.0, 0.0
+
+    filing_status = payslip.contract_id.us_payroll_config_value('wv_it104_sit_filing_status')
+    if not filing_status:
+        return 0.0, 0.0
+
+    schedule_pay = payslip.contract_id.schedule_pay
+    additional = payslip.contract_id.us_payroll_config_value('state_income_tax_additional_withholding')
+    exemptions = payslip.contract_id.us_payroll_config_value('wv_it104_sit_exemptions')
+    exemption_amt = payslip.rule_parameter('us_wv_sit_exemption_rate')[schedule_pay]
+    tax_table = payslip.rule_parameter('us_wv_sit_tax_rate')[filing_status].get(schedule_pay)
+
+    taxable_income = wage - (exemptions * exemption_amt)
+    withholding = 0.0
+    last = 0.0
+    for row in tax_table:
+        amt, flat_fee, rate = row
+        if taxable_income <= float(amt):
+            withholding = ((taxable_income - last) * (rate / 100)) + flat_fee
+            break
+        last = amt
+
+    withholding = max(withholding, 0.0)
+    withholding += additional
+    withholding = round(withholding)
+    return wage, -((withholding / wage) * 100.0)
--- a/l10n_us_hr_payroll/models/us_payroll_config.py
+++ b/l10n_us_hr_payroll/models/us_payroll_config.py
@@ -266,4 +266,11 @@ class HRContractUSPayrollConfig(models.Model):
        ('single', 'Single'),
        ('married', 'Married'),
    ], string='Wisconsin WT-4 Filing Status', help='WI WT-4')
-    wi_wt4_sit_exemptions = fields.Integer(string='Wisconsin Exemptions', help='WI WT-4 1.(d)')
+    wi_wt4_sit_exemptions = fields.Integer(string='Wisconsin Exemptions', help='WI WT-4 1.(d)')
+
+    wv_it104_sit_filing_status = fields.Selection([
+        ('single', 'Single'),
+        ('married', 'Married'),
+        ('head_household', 'Head of Household')
+    ], string='West Virginia WV/IT-104 Filing Status', help='WV WV/IT-104')
+    wv_it104_sit_exemptions = fields.Integer(string='West Virginia Exemptions', help='WV WV/IT-104 4.')
--- a/l10n_us_hr_payroll/tests/init.py
+++ b/l10n_us_hr_payroll/tests/init.py
@@ -117,6 +117,8 @@ from . import test_us_va_virginia_payslip_2020
 from . import test_us_wa_washington_payslip_2019
 from . import test_us_wa_washington_payslip_2020

+from . import test_us_wv_west_virginia_payslip_2020
+
 from . import test_us_wi_wisconsin_payslip_2020

 from . import test_us_wy_wyoming_payslip_2019
--- a/l10n_us_hr_payroll/tests/test_us_wv_west_virginia_payslip_2020.py
+++ b/l10n_us_hr_payroll/tests/test_us_wv_west_virginia_payslip_2020.py
@@ -0,0 +1,36 @@
+# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
+
+from datetime import date, timedelta
+from .common import TestUsPayslip
+
+
+class TestUsWVPayslip(TestUsPayslip):
+    ###
+    #   2020 Taxes and Rates
+    ###
+    WV_UNEMP_MAX_WAGE = 12000.0
+    WV_UNEMP = 2.7
+    # Calculation based on example https://tax.wv.gov/Documents/TaxForms/it100.1a.pdf
+
+    def _test_sit(self, wage, filing_status, exemption, additional_withholding, schedule_pay,  date_start, expected_withholding):
+        employee = self._createEmployee()
+        contract = self._createContract(employee,
+                                        wage=wage,
+                                        state_id=self.get_us_state('WV'),
+                                        wv_it104_sit_filing_status=filing_status,
+                                        wv_it104_sit_exemptions=exemption,
+                                        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.assertPayrollEqual(cats.get('EE_US_SIT', 0.0), -expected_withholding)
+
+    def test_2020_taxes_example(self):
+        self._test_er_suta('WV', self.WV_UNEMP, date(2020, 1, 1), wage_base=self.WV_UNEMP_MAX_WAGE)
+        self._test_sit(1250, 'married', 2, 0, 'semi-monthly', date(2020, 1, 1), 44.00)
+        self._test_sit(1300, 'single', 1, 0, 'bi-weekly', date(2020, 1, 1), 46.00)
+        self._test_sit(1300, 'single', 1, 10, 'bi-weekly', date(2020, 1, 1), 56.00)
+        self._test_sit(15000, 'single', 2, 0, 'monthly', date(2020, 1, 1), 860.00)
--- a/l10n_us_hr_payroll/views/us_payroll_config_views.xml
+++ b/l10n_us_hr_payroll/views/us_payroll_config_views.xml
@@ -274,6 +274,12 @@
                            <p colspan="2"><h3>No additional fields.</h3></p>
                            <p colspan="2">Ensure that your Employee and Employer workers' comp code fields are filled in for WA LNI withholding.</p>
                        </group>
+                        <group name="state_wv_west_virginia" string="WV West Virginia" attrs="{'invisible':[('state_id', '!=', %(base.state_us_49)s)]}">
+                            <p colspan="2"><h3>Form WV/IT-104 - State Income Tax</h3></p>
+                            <field name="wv_it104_sit_filing_status" string="Filing Status"/>
+                            <field name="wv_it104_sit_exemptions" string="Exemptions 4."/>
+                            <field name="state_income_tax_additional_withholding" string="Additional Withholding 6."/>
+                        </group>
                        <group name="state_wi_wisconsin" string="WI Wisconsin" attrs="{'invisible':[('state_id', '!=', %(base.state_us_50)s)]}">
                            <p colspan="2"><h3>Form WT-4 - State Income Tax</h3></p>
                            <field name="wi_wt4_sit_filing_status" string="Filing Status"/>