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suite/l10n_us_hr_payroll/tests/test_us_payslip_2018.py

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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)
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