TimeTrex/classes/payroll_deduction/US/MA.class.php

<?php
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/**
 * @package PayrollDeduction\US
 */
class PayrollDeduction_US_MA extends PayrollDeduction_US {
	/*
		protected $state_ma_filing_status_options = array(
															10 => 'Regular',
															20 => 'Head of Household',
															30 => 'Blind',
															40 => 'Head of Household and Blind'
										);
	*/

	var $state_options = [
			20200101 => [
					'rate'                => 5.00,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20190101 => [
					'rate'                => 5.05,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20160101 => [
					'rate'                => 5.10,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20150101 => [
					'rate'                => 5.15,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20140101 => [
					'rate'                => 5.20,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20120101 => [
					'rate'                => 5.25,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20090101 => [
					'rate'                => 5.30,
					'allowance'           => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
			20060101 => [
					'rate'                => 5.30,
					'standard_deduction'  => [
							10 => 0,
							20 => 2100,
							30 => 2200,
							40 => 2200,
					],
					'allowance'           => [ 3850, 2850 ],
					'federal_tax_maximum' => 2000,
					'minimum_income'      => 8000,
			],
	];

	var $state_ui_options = [
			20060101 => [ 'wage_base' => 15000, 'new_employer_rate' => null ], //New employer rate varies.
	];

	function getStateAnnualTaxableIncome() {
		$annual_income = $this->getAnnualTaxableIncome();
		$federal_tax = bcadd( $this->getAnnualEmployeeMedicare(), $this->getAnnualEmployeeSocialSecurity() );
		if ( $this->getDate() >= 20090101 ) {
			$state_deductions = 0;
		} else {
			$state_deductions = $this->getStateStandardDeduction();
		}
		$state_allowance = $this->getStateAllowanceAmount();

		if ( $federal_tax > $this->getStateFederalTaxMaximum() ) {
			$federal_tax = $this->getStateFederalTaxMaximum();
		}
		Debug::text( 'Federal Tax: ' . $federal_tax, __FILE__, __LINE__, __METHOD__, 10 );

		$income = bcsub( bcsub( bcsub( $annual_income, $federal_tax ), $state_deductions ), $state_allowance );

		Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );

		return $income;
	}

	function getStateFederalTaxMaximum() {
		$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
		if ( $retarr == false ) {
			return false;
		}

		$maximum = $retarr['federal_tax_maximum'];

		Debug::text( 'Maximum State allowed Federal Tax: ' . $maximum, __FILE__, __LINE__, __METHOD__, 10 );

		return $maximum;
	}

	function getStateStandardDeduction() {
		$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
		if ( $retarr == false ) {
			return false;
		}

		$deduction = $retarr['standard_deduction'][$this->getStateFilingStatus()];

		Debug::text( 'Standard Deduction: ' . $deduction, __FILE__, __LINE__, __METHOD__, 10 );

		return $deduction;
	}

	function getStateAllowanceAmount() {
		$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
		if ( $retarr == false ) {
			return false;
		}

		$allowance_arr = $retarr['allowance'];
		if ( $this->getDate() >= 20090101 ) {
			if ( $this->getStateAllowance() == 0 ) {
				$retval = 0;
			} else {
				$retval = bcadd( bcsub( $allowance_arr[0], $allowance_arr[1] ), bcmul( $this->getStateAllowance(), $allowance_arr[1] ) );
			}
		} else {
			if ( $this->getStateAllowance() == 0 ) {
				$retval = 0;
			} else if ( $this->getStateAllowance() == 1 ) {
				$retval = $allowance_arr[0];
			} else {
				$retval = bcadd( $allowance_arr[0], bcmul( bcsub( $this->getStateAllowance(), 1 ), $allowance_arr[1] ) );
			}
		}

		Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );

		return $retval;
	}

	function _getStateTaxPayable() {
		$annual_income = $this->getStateAnnualTaxableIncome();

		$retval = 0;

		if ( $annual_income > 0 ) {
			$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
			if ( $retarr == false ) {
				return false;
			}

			$rate = bcdiv( $retarr['rate'], 100 );

			$retval = bcmul( $annual_income, $rate );
		}

		if ( $retval < 0 ) {
			$retval = 0;
		}

		Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );

		return $retval;
	}
}

?>