254 lines
8.9 KiB
PHP
254 lines
8.9 KiB
PHP
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<?php
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/*********************************************************************************
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*
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* TimeTrex is a Workforce Management program developed by
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* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
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*
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* This program is free software; you can redistribute it and/or modify it under
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* the terms of the GNU Affero General Public License version 3 as published by
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* the Free Software Foundation with the addition of the following permission
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* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
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* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
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* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
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*
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* This program is distributed in the hope that it will be useful, but WITHOUT
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* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS
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* FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more
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* details.
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*
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*
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* You should have received a copy of the GNU Affero General Public License along
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* with this program; if not, see http://www.gnu.org/licenses or write to the Free
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* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
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* 02110-1301 USA.
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*
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*
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* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
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* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
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*
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*
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* The interactive user interfaces in modified source and object code versions
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* of this program must display Appropriate Legal Notices, as required under
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* Section 5 of the GNU Affero General Public License version 3.
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*
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*
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* In accordance with Section 7(b) of the GNU Affero General Public License
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* version 3, these Appropriate Legal Notices must retain the display of the
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* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
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* feasible for technical reasons, the Appropriate Legal Notices must display
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* the words "Powered by TimeTrex".
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*
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********************************************************************************/
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/*
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** Formula partially based on: http://i2i.nfc.usda.gov/Publications/Tax_Formulas/State_City_County/taxla.html
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10 = Single
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20 = Married Filing Jointly
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*/
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/**
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* @package PayrollDeduction\US
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*/
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class PayrollDeduction_US_LA extends PayrollDeduction_US {
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var $state_income_tax_rate_options = [
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20220101 => [ //16-Feb-2018 - LA publication R-1306 doesn't give actual tax brackets, instead we had to calculate them based on the formula they provide. 0.0185, +0.0165 (3.5%) +0.0075 (4.25%)
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10 => [
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[ 'income' => 12500, 'rate' => 1.85, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 3.50, 'constant' => 231.25 ],
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[ 'income' => 50000, 'rate' => 4.25, 'constant' => 1543.75 ],
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],
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20 => [
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[ 'income' => 25000, 'rate' => 1.85, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 3.50, 'constant' => 462.50 ],
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[ 'income' => 100000, 'rate' => 4.25, 'constant' => 3087.50 ],
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],
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],
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20180216 => [ //16-Feb-2018 - LA publication R-1306 doesn't give actual tax brackets, instead we had to calculate them based on the formula they provide. 0.021, +0.180 (3.9%) +0.165 (5.55%)
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10 => [
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[ 'income' => 12500, 'rate' => 2.1, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 3.9, 'constant' => 262.50 ],
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[ 'income' => 50000, 'rate' => 5.55, 'constant' => 1725.00 ],
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],
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20 => [
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[ 'income' => 25000, 'rate' => 2.2, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 3.95, 'constant' => 550.00 ],
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[ 'income' => 100000, 'rate' => 5.64, 'constant' => 3512.50 ],
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],
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],
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20090701 => [ //LA publication R-1306 doesn't give actual tax brackets, instead we had to calculate them based on the formula they provide. 0.21, +0.160 (3.7%) +0.135 (5.05%)
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10 => [
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[ 'income' => 12500, 'rate' => 2.1, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 3.7, 'constant' => 262.50 ],
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[ 'income' => 50000, 'rate' => 5.05, 'constant' => 1650.00 ],
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],
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20 => [
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[ 'income' => 25000, 'rate' => 2.1, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 3.75, 'constant' => 525.00 ],
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[ 'income' => 100000, 'rate' => 5.10, 'constant' => 3337.50 ],
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],
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],
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];
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var $state_options = [
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20220101 => [
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'allowance' => 4500,
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'dependant_allowance' => 1000,
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'allowance_rates' => [ //Personal exceptions
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10 => [
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0 => [ 12500, 1.85, 0 ],
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1 => [ 12500, 1.65, 231.25 ],
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],
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20 => [
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0 => [ 25000, 1.85, 0 ],
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1 => [ 25000, 1.65, 462 ],
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],
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],
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],
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20180216 => [
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'allowance' => 4500,
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'dependant_allowance' => 1000,
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'allowance_rates' => [ //Personal exceptions
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10 => [
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0 => [ 12500, 2.1, 0 ],
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1 => [ 12500, 1.8, 262.50 ],
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],
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20 => [
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0 => [ 25000, 2.1, 0 ],
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1 => [ 25000, 1.75, 525 ],
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],
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],
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],
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20060101 => [
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'allowance' => 4500,
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'dependant_allowance' => 1000,
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'allowance_rates' => [ //Personal exceptions
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10 => [
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0 => [ 12500, 2.1, 0 ],
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1 => [ 12500, 3.7, 262.50 ],
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],
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20 => [
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0 => [ 25000, 2.1, 0 ],
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1 => [ 25000, 3.75, 525 ],
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],
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],
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],
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];
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var $state_ui_options = [
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20060101 => [ 'wage_base' => 7700, 'new_employer_rate' => null ], //New employer rate varies.
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];
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function getStateTotalAllowanceAmount() {
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$retval = bcadd( $this->getStateAllowanceAmount(), $this->getStateDependantAllowanceAmount() );
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Debug::text( 'State Total Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function getStateAllowanceAmount() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$allowance_arr = $retarr['allowance'];
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$retval = bcmul( $this->getStateAllowance(), $allowance_arr );
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Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function getStateDependantAllowanceAmount() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$allowance_arr = $retarr['dependant_allowance'];
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$retval = bcmul( (float)$this->getUserValue3(), $allowance_arr );
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Debug::text( 'State Dependant Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function getDataByIncome( $income, $arr ) {
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if ( !is_array( $arr ) ) {
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return false;
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}
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$prev_value = 0;
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$total_rates = count( $arr ) - 1;
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$i = 0;
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foreach ( $arr as $key => $values ) {
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if ( $income > $prev_value && $income <= $values[0] ) {
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return $values;
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} else if ( $i == $total_rates ) {
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return $values;
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}
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$prev_value = $values[0];
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$i++;
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}
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return false;
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}
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function getStateTaxableAllowanceAmount() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$retval = 0;
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if ( $this->getStateTotalAllowanceAmount() > 0 && isset( $retarr['allowance_rates'][$this->getStateFilingStatus()] ) ) {
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$standard_deduction_arr = $this->getDataByIncome( $this->getStateTotalAllowanceAmount(), $retarr['allowance_rates'][$this->getStateFilingStatus()] );
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//Debug::Arr($standard_deduction_arr, 'State Taxable Allowance: '. $this->getStateTotalAllowanceAmount(), __FILE__, __LINE__, __METHOD__, 10);
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$retval = bcadd( bcmul( $this->getStateTotalAllowanceAmount(), bcdiv( $standard_deduction_arr[1], 100 ) ), $standard_deduction_arr[2] );
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Debug::text( 'State Taxable Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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}
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return $retval;
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}
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function _getStateTaxPayable() {
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$annual_income = $this->getAnnualTaxableIncome();
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$retval = 0;
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if ( $annual_income > 0 ) {
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$rate = $this->getData()->getStateRate( $annual_income );
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$state_constant = $this->getData()->getStateConstant( $annual_income );
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$prev_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
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Debug::text( 'Rate: ' . $rate . ' Constant: ' . $state_constant . ' Prev Rate Income: ' . $prev_income, __FILE__, __LINE__, __METHOD__, 10 );
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$retval = bcadd( bcmul( bcsub( $annual_income, $prev_income ), $rate ), $state_constant );
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Debug::text( 'Inital State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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$retval = bcsub( $retval, $this->getStateTaxableAllowanceAmount() );
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Debug::text( 'Final State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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}
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if ( $retval < 0 ) {
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$retval = 0;
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}
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Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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}
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?>
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