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suite/l10n_us_hr_payroll/tests/test_us_payslip_2019.py

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# Part of Hibou Suite Professional. See LICENSE_PROFESSIONAL file for full copyright and licensing details.
from .common import TestUsPayslip, process_payslip
from odoo.addons.l10n_us_hr_payroll.models.hr_contract 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):
self.debug = False
# salary is high so that second payslip runs over max
# social security salary
salary = 80000.0
employee = self._createEmployee()
contract = self._createContract(employee, wage=salary)
self._log(contract.read())
self._log('2018 tax last slip')
payslip = self._createPayslip(employee, '2018-12-01', '2018-12-31')
payslip.compute_sheet()
self._log(payslip.read())
process_payslip(payslip)
# Ensure amounts are there, they shouldn't be added in the next year...
cats = self._getCategories(payslip)
self.assertTrue(cats['ER_US_940_FUTA'], self.FUTA_MAX_WAGE * self.FUTA)
self._log('2019 tax first payslip:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
cats = self._getCategories(payslip)
rules = self._getRules(payslip)
# Employee
self.assertPayrollEqual(rules['EE_US_941_FICA_SS'], cats['BASIC'] * self.FICA_SS)
self.assertPayrollEqual(rules['EE_US_941_FICA_M'], cats['BASIC'] * self.FICA_M)
self.assertPayrollEqual(rules['EE_US_941_FICA_M_ADD'], 0.0)
# Employer
self.assertPayrollEqual(rules['ER_US_941_FICA_SS'], rules['EE_US_941_FICA_SS'])
self.assertPayrollEqual(rules['ER_US_941_FICA_M'], rules['EE_US_941_FICA_M'])
self.assertTrue(cats['ER_US_940_FUTA'], self.FUTA_MAX_WAGE * self.FUTA)
process_payslip(payslip)
# Make a new payslip, this one will have reached Medicare Additional (employee only)
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)
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FICA_SS'], remaining_ss_wages * self.FICA_SS)
self.assertPayrollEqual(rules['EE_US_941_FICA_M'], remaining_m_wages * self.FICA_M)
self.assertPayrollEqual(rules['EE_US_941_FICA_M_ADD'], 0.0)
self.assertPayrollEqual(cats['ER_US_940_FUTA'], 0.0)
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)
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FICA_M_ADD'], (self.FICA_M_ADD_START_WAGE - (salary * 2)) * self.FICA_M_ADD) # aka 40k
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)
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FICA_M_ADD'], salary * self.FICA_M_ADD)
process_payslip(payslip)
def test_2019_fed_income_withholding_single(self):
self.debug = False
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()
contract = self._createContract(employee,
wage=salary,
schedule_pay=schedule_pay,
fed_941_fit_w4_filing_status='single',
fed_941_fit_w4_allowances=w4_allowances
)
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_941_FIT'], 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
###
expected_withholding = self.float_round(-(18.70 + ((adjusted_salary - 260) * 0.12)), self.payroll_digits)
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
schedule_pay=schedule_pay,
fed_941_fit_w4_filing_status='married_as_single',
fed_941_fit_w4_allowances=w4_allowances,
)
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_941_FIT'], 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()
contract = self._createContract(employee,
wage=salary,
schedule_pay=schedule_pay,
fed_941_fit_w4_filing_status='married',
fed_941_fit_w4_allowances=w4_allowances
)
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)
# This is off by 1 penny given our new reporting of adjusted wage * computed percentage
#self.assertPayrollEqual(cats['EE_US_941_FIT'], expected_withholding)
self.assertTrue(abs(cats['EE_US_941_FIT'] - expected_withholding) < 0.011)
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, wage=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)
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FICA_SS'], (self.FICA_SS_MAX_WAGE - external_wages) * self.FICA_SS)
self.assertPayrollEqual(rules['EE_US_941_FICA_M'], salary * self.FICA_M)
self.assertPayrollEqual(rules['EE_US_941_FICA_M_ADD'], external_wages * self.FICA_M_ADD)
self.assertPayrollEqual(rules['ER_US_941_FICA_SS'], rules['EE_US_941_FICA_SS'])
self.assertPayrollEqual(rules['ER_US_941_FICA_M'], rules['EE_US_941_FICA_M'])
self.assertPayrollEqual(cats['ER_US_940_FUTA'], (self.FUTA_MAX_WAGE - external_wages) * 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, wage=salary, fed_940_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)
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FICA_SS'], self.FICA_SS_MAX_WAGE * self.FICA_SS)
self.assertPayrollEqual(rules['EE_US_941_FICA_M'], salary * self.FICA_M)
self.assertPayrollEqual(rules['EE_US_941_FICA_M_ADD'], 0.0 * self.FICA_M_ADD)
self.assertPayrollEqual(rules['ER_US_941_FICA_SS'], rules['EE_US_941_FICA_SS'])
self.assertPayrollEqual(rules['ER_US_941_FICA_M'], rules['EE_US_941_FICA_M'])
self.assertPayrollEqual(cats['ER_US_940_FUTA'], self.FUTA_MAX_WAGE * 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, wage=salary, fed_940_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['ER_US_940_FUTA'], 0.0)
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 # 4450
###
# Single QUARTERLY form Publication 15
expected_withholding = self.float_round(-(242.50 + ((adjusted_salary - 3375) * 0.12)), self.payroll_digits)
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
schedule_pay=schedule_pay,
fed_941_fit_w4_allowances=w4_allowances,
fed_941_fit_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()
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FIT'], 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()
contract = self._createContract(employee,
wage=salary,
schedule_pay=schedule_pay,
fed_941_fit_w4_filing_status='married',
fed_941_fit_w4_allowances=w4_allowances,
fed_941_fit_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()
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FIT'], expected_withholding)
def test_2019_taxes_with_w4_exempt(self):
salary = 6000.0
schedule_pay = 'bi-weekly'
w4_allowances = 0
employee = self._createEmployee()
contract = self._createContract(employee,
wage=salary,
schedule_pay=schedule_pay,
fed_941_fit_w4_allowances=w4_allowances,
fed_941_fit_w4_filing_status='',
)
self._log('2019 tax w4 exempt payslip:')
payslip = self._createPayslip(employee, '2019-01-01', '2019-01-31')
payslip.compute_sheet()
rules = self._getRules(payslip)
self.assertPayrollEqual(rules['EE_US_941_FIT'], 0.0)
def test_2019_taxes_with_fica_exempt(self):
salary = 6000.0
schedule_pay = 'bi-weekly'
employee = self._createEmployee()
contract = self._createContract(employee, wage=salary, schedule_pay=schedule_pay)
contract.us_payroll_config_id.fed_941_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)
self.assertPayrollEqual(cats['EE_US_941_FICA'], 0.0)
self.assertPayrollEqual(cats['ER_US_941_FICA'], 0.0)
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