391 lines
16 KiB
PHP
391 lines
16 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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* @package PayrollDeduction\US
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*/
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class PayrollDeduction_US_NE extends PayrollDeduction_US {
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//10=40, 20=30
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var $state_income_tax_rate_options = [
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20220101 => [
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10 => [
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[ 'income' => 2975, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 5820, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 18900, 'rate' => 3.22, 'constant' => 64.30 ],
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[ 'income' => 27390, 'rate' => 4.91, 'constant' => 485.48 ],
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[ 'income' => 34780, 'rate' => 6.20, 'constant' => 902.34 ],
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[ 'income' => 65310, 'rate' => 6.59, 'constant' => 1360.52 ],
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[ 'income' => 65310, 'rate' => 6.95, 'constant' => 3372.45 ],
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],
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20 => [
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[ 'income' => 7100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 11270, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 28070, 'rate' => 3.22, 'constant' => 94.24 ],
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[ 'income' => 43670, 'rate' => 4.91, 'constant' => 635.20 ],
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[ 'income' => 54180, 'rate' => 6.20, 'constant' => 1401.16 ],
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[ 'income' => 71850, 'rate' => 6.59, 'constant' => 2052.78 ],
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[ 'income' => 71850, 'rate' => 6.95, 'constant' => 3217.23 ],
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],
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30 => [
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[ 'income' => 7100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 11270, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 28070, 'rate' => 3.22, 'constant' => 94.24 ],
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[ 'income' => 43670, 'rate' => 4.91, 'constant' => 635.20 ],
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[ 'income' => 54180, 'rate' => 6.20, 'constant' => 1401.16 ],
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[ 'income' => 71850, 'rate' => 6.59, 'constant' => 2052.78 ],
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[ 'income' => 71850, 'rate' => 6.95, 'constant' => 3217.23 ],
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],
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40 => [
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[ 'income' => 2975, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 5820, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 18900, 'rate' => 3.22, 'constant' => 64.30 ],
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[ 'income' => 27390, 'rate' => 4.91, 'constant' => 485.48 ],
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[ 'income' => 34780, 'rate' => 6.20, 'constant' => 902.34 ],
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[ 'income' => 65310, 'rate' => 6.59, 'constant' => 1360.52 ],
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[ 'income' => 65310, 'rate' => 6.95, 'constant' => 3372.45 ],
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],
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],
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//20200101 - No Change
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//20190101 - No Change
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//20180101 - No Change
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20170101 => [
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10 => [
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[ 'income' => 2975, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 5480, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 17790, 'rate' => 3.22, 'constant' => 56.61 ],
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[ 'income' => 25780, 'rate' => 4.91, 'constant' => 452.99 ],
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[ 'income' => 32730, 'rate' => 6.20, 'constant' => 845.30 ],
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[ 'income' => 61470, 'rate' => 6.59, 'constant' => 1276.20 ],
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[ 'income' => 61470, 'rate' => 6.95, 'constant' => 3170.17 ],
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],
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20 => [
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[ 'income' => 7100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10610, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 26420, 'rate' => 3.22, 'constant' => 79.33 ],
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[ 'income' => 41100, 'rate' => 4.91, 'constant' => 588.41 ],
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[ 'income' => 50990, 'rate' => 6.20, 'constant' => 1309.20 ],
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[ 'income' => 67620, 'rate' => 6.59, 'constant' => 1922.38 ],
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[ 'income' => 67620, 'rate' => 6.95, 'constant' => 3018.30 ],
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],
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30 => [
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[ 'income' => 7100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10610, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 26420, 'rate' => 3.22, 'constant' => 79.33 ],
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[ 'income' => 41100, 'rate' => 4.91, 'constant' => 588.41 ],
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[ 'income' => 50990, 'rate' => 6.20, 'constant' => 1309.20 ],
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[ 'income' => 67620, 'rate' => 6.59, 'constant' => 1922.38 ],
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[ 'income' => 67620, 'rate' => 6.95, 'constant' => 3018.30 ],
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],
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40 => [
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[ 'income' => 2975, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 5480, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 17790, 'rate' => 3.22, 'constant' => 56.61 ],
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[ 'income' => 25780, 'rate' => 4.91, 'constant' => 452.99 ],
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[ 'income' => 32730, 'rate' => 6.20, 'constant' => 845.30 ],
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[ 'income' => 61470, 'rate' => 6.59, 'constant' => 1276.20 ],
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[ 'income' => 61470, 'rate' => 6.95, 'constant' => 3170.17 ],
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],
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],
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20130101 => [
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10 => [
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[ 'income' => 2975, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 5325, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 17275, 'rate' => 3.22, 'constant' => 53.11 ],
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[ 'income' => 25025, 'rate' => 4.91, 'constant' => 437.90 ],
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[ 'income' => 31775, 'rate' => 6.20, 'constant' => 818.43 ],
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[ 'income' => 59675, 'rate' => 6.59, 'constant' => 1236.93 ],
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[ 'income' => 59675, 'rate' => 6.95, 'constant' => 3075.54 ],
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],
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20 => [
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[ 'income' => 7100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10300, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 25650, 'rate' => 3.22, 'constant' => 72.32 ],
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[ 'income' => 39900, 'rate' => 4.91, 'constant' => 566.59 ],
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[ 'income' => 49500, 'rate' => 6.20, 'constant' => 1266.27 ],
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[ 'income' => 65650, 'rate' => 6.59, 'constant' => 1861.47 ],
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[ 'income' => 65650, 'rate' => 6.95, 'constant' => 2925.76 ],
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],
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30 => [
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[ 'income' => 7100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10300, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 25650, 'rate' => 3.22, 'constant' => 72.32 ],
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[ 'income' => 39900, 'rate' => 4.91, 'constant' => 566.59 ],
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[ 'income' => 49500, 'rate' => 6.20, 'constant' => 1266.27 ],
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[ 'income' => 65650, 'rate' => 6.59, 'constant' => 1861.47 ],
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[ 'income' => 65650, 'rate' => 6.95, 'constant' => 2925.76 ],
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],
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40 => [
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[ 'income' => 2975, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 5325, 'rate' => 2.26, 'constant' => 0 ],
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[ 'income' => 17275, 'rate' => 3.22, 'constant' => 53.11 ],
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[ 'income' => 25025, 'rate' => 4.91, 'constant' => 437.90 ],
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[ 'income' => 31775, 'rate' => 6.20, 'constant' => 818.43 ],
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[ 'income' => 59675, 'rate' => 6.59, 'constant' => 1236.93 ],
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[ 'income' => 59675, 'rate' => 6.95, 'constant' => 3075.54 ],
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],
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],
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20100101 => [
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10 => [
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[ 'income' => 2400, 'rate' => 2.56, 'constant' => 0 ],
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[ 'income' => 17500, 'rate' => 3.57, 'constant' => 61.44 ],
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[ 'income' => 27000, 'rate' => 5.12, 'constant' => 600.51 ],
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[ 'income' => 27000, 'rate' => 6.84, 'constant' => 1086.91 ],
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],
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20 => [
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[ 'income' => 4800, 'rate' => 2.56, 'constant' => 0 ],
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[ 'income' => 35000, 'rate' => 3.57, 'constant' => 122.88 ],
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[ 'income' => 54000, 'rate' => 5.12, 'constant' => 1201.02 ],
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[ 'income' => 54000, 'rate' => 6.84, 'constant' => 2173.82 ],
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],
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30 => [
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[ 'income' => 2400, 'rate' => 2.56, 'constant' => 0 ],
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[ 'income' => 17500, 'rate' => 3.57, 'constant' => 61.44 ],
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[ 'income' => 27000, 'rate' => 5.12, 'constant' => 600.51 ],
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[ 'income' => 27000, 'rate' => 6.84, 'constant' => 1086.91 ],
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],
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40 => [
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[ 'income' => 4500, 'rate' => 2.56, 'constant' => 0 ],
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[ 'income' => 28000, 'rate' => 3.57, 'constant' => 115.20 ],
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[ 'income' => 40000, 'rate' => 5.12, 'constant' => 954.15 ],
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[ 'income' => 40000, 'rate' => 6.84, 'constant' => 1568.55 ],
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],
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],
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20080101 => [
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10 => [
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[ 'income' => 2200, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 4400, 'rate' => 2.35, 'constant' => 0 ],
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[ 'income' => 15500, 'rate' => 3.27, 'constant' => 51.70 ],
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[ 'income' => 22750, 'rate' => 5.02, 'constant' => 414.67 ],
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[ 'income' => 29000, 'rate' => 6.20, 'constant' => 778.62 ],
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[ 'income' => 55000, 'rate' => 6.59, 'constant' => 1166.12 ],
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[ 'income' => 55000, 'rate' => 6.95, 'constant' => 2879.52 ],
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],
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20 => [
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[ 'income' => 6450, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 9450, 'rate' => 2.35, 'constant' => 0 ],
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[ 'income' => 23750, 'rate' => 3.27, 'constant' => 70.50 ],
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[ 'income' => 37000, 'rate' => 5.02, 'constant' => 538.11 ],
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[ 'income' => 46000, 'rate' => 6.20, 'constant' => 1203.26 ],
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[ 'income' => 61000, 'rate' => 6.59, 'constant' => 1761.26 ],
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[ 'income' => 61000, 'rate' => 6.95, 'constant' => 2749.76 ],
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],
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],
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20070101 => [
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10 => [
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[ 'income' => 2200, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 4400, 'rate' => 2.43, 'constant' => 0 ],
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[ 'income' => 15500, 'rate' => 3.38, 'constant' => 53.46 ],
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[ 'income' => 22750, 'rate' => 5.19, 'constant' => 428.64 ],
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[ 'income' => 28100, 'rate' => 6.41, 'constant' => 804.92 ],
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[ 'income' => 54100, 'rate' => 6.81, 'constant' => 1147.86 ],
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[ 'income' => 75100, 'rate' => 7.04, 'constant' => 2918.46 ],
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[ 'income' => 75100, 'rate' => 7.18, 'constant' => 4396.86 ],
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],
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20 => [
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[ 'income' => 5250, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 8250, 'rate' => 2.43, 'constant' => 0 ],
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[ 'income' => 22400, 'rate' => 3.38, 'constant' => 72.90 ],
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[ 'income' => 35400, 'rate' => 5.19, 'constant' => 551.17 ],
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[ 'income' => 42950, 'rate' => 6.41, 'constant' => 1225.87 ],
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[ 'income' => 58250, 'rate' => 6.81, 'constant' => 1709.83 ],
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[ 'income' => 75250, 'rate' => 7.04, 'constant' => 2751.76 ],
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[ 'income' => 75250, 'rate' => 7.18, 'constant' => 3948.56 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 2000, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 4400, 'rate' => 2.49, 'constant' => 0 ],
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[ 'income' => 15500, 'rate' => 3.47, 'constant' => 54.78 ],
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|
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[ 'income' => 22750, 'rate' => 5.32, 'constant' => 439.95 ],
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[ 'income' => 28100, 'rate' => 6.57, 'constant' => 825.65 ],
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|
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[ 'income' => 54100, 'rate' => 6.98, 'constant' => 1177.15 ],
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[ 'income' => 75100, 'rate' => 7.22, 'constant' => 2991.95 ],
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[ 'income' => 75100, 'rate' => 7.36, 'constant' => 4508.15 ],
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],
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20 => [
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[ 'income' => 5250, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 8250, 'rate' => 2.49, 'constant' => 0 ],
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[ 'income' => 22400, 'rate' => 3.47, 'constant' => 74.70 ],
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[ 'income' => 35400, 'rate' => 5.32, 'constant' => 565.71 ],
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[ 'income' => 42950, 'rate' => 6.57, 'constant' => 1257.35 ],
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[ 'income' => 58250, 'rate' => 6.98, 'constant' => 1753.35 ],
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[ 'income' => 75250, 'rate' => 7.22, 'constant' => 2821.29 ],
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[ 'income' => 75250, 'rate' => 7.36, 'constant' => 4048.69 ],
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],
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],
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];
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var $state_options = [
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20220101 => [ // 01-Jan-2022
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'allowance' => 2080,
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],
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//01-Jan-2021 - No Change
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//01-Jan-2020 - No Change
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//01-Jan-2019 - No Change
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//01-Jan-2018 - No Change
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20170101 => [ // 01-Jan-2017
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'allowance' => 1960,
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],
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20130101 => [ // 01-Jan-2013
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'allowance' => 1900,
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],
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20100101 => [ //01-Jan-2010: Formula changed, this is no longer used.
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'allowance' => 118,
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],
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20080101 => [ //01-Jan-2008
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'allowance' => 113,
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],
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20070101 => [ //01-Jan-2007
|
||
|
|
'allowance' => 111,
|
||
|
|
],
|
||
|
|
20060101 => [ //01-Jan-2006
|
||
|
|
'allowance' => 103,
|
||
|
|
],
|
||
|
|
];
|
||
|
|
|
||
|
|
var $state_ui_options = [
|
||
|
|
20060101 => [ 'wage_base' => 9000, 'max_wage_base' => 24000, 'is_variable' => true, 'new_employer_rate' => 1.25 ], //Variable wage base depending on experience level.
|
||
|
|
];
|
||
|
|
|
||
|
|
/**
|
||
|
|
* @var bool
|
||
|
|
*/
|
||
|
|
private $is_nested_calculation;
|
||
|
|
|
||
|
|
function getStateAnnualTaxableIncome() {
|
||
|
|
$annual_income = $this->getAnnualTaxableIncome();
|
||
|
|
|
||
|
|
if ( $this->getDate() >= 20130101 ) {
|
||
|
|
$state_allowance = $this->getStateAllowanceAmount();
|
||
|
|
$income = bcsub( $annual_income, $state_allowance );
|
||
|
|
} else {
|
||
|
|
$income = $annual_income;
|
||
|
|
}
|
||
|
|
|
||
|
|
//Make sure income never drops into the negatives, as that will prevent getStateTaxPayable() from calculating the special threshold.
|
||
|
|
if ( $income < 0 ) {
|
||
|
|
$income = 0;
|
||
|
|
}
|
||
|
|
Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $income;
|
||
|
|
}
|
||
|
|
|
||
|
|
function getStateAllowanceAmount() {
|
||
|
|
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
|
||
|
|
if ( $retarr == false ) {
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
$allowance_arr = $retarr['allowance'];
|
||
|
|
|
||
|
|
$retval = bcmul( $this->getStateAllowance(), $allowance_arr );
|
||
|
|
|
||
|
|
Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
|
||
|
|
function _getStateTaxPayable() {
|
||
|
|
$annual_income = $this->getStateAnnualTaxableIncome();
|
||
|
|
|
||
|
|
$retval = 0;
|
||
|
|
|
||
|
|
if ( $annual_income >= 0 ) {
|
||
|
|
$rate = $this->getData()->getStateRate( $annual_income );
|
||
|
|
$state_constant = $this->getData()->getStateConstant( $annual_income );
|
||
|
|
$state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
|
||
|
|
|
||
|
|
$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
|
||
|
|
Debug::text( 'aState Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
if ( $this->getDate() < 20130101 ) {
|
||
|
|
$retval = bcsub( $retval, $this->getStateAllowanceAmount() );
|
||
|
|
}
|
||
|
|
|
||
|
|
if ( $this->getDate() >= 20170101 && ( !isset( $this->is_nested_calculation ) || $this->is_nested_calculation == false ) ) { //Not 100% sure when this came into play.
|
||
|
|
//Special income tax withholding procedures.
|
||
|
|
//Ensure that the tax amount is at least 1.5% of the taxable income
|
||
|
|
// OR at least 50% of the income tax withholding for a single employee with one income tax withholding allowance, or for a married employee with two allowances.
|
||
|
|
$special_threshold = bcmul( $this->getAnnualTaxableIncome(), 0.015 ); //1.5% -- Use gross annual income, not state annual income after allowances come off.
|
||
|
|
if ( $retval < $special_threshold ) {
|
||
|
|
if ( $this->getDate() >= 20220101 ) { //To avoid having to go back to past years and update unit tests.
|
||
|
|
$pd_obj = clone $this;
|
||
|
|
$pd_obj->is_nested_calculation = true;
|
||
|
|
|
||
|
|
if ( $this->getStateFilingStatus() == 10 ) {
|
||
|
|
$pd_obj->setStateFilingStatus( 10 ); //Single
|
||
|
|
$pd_obj->setStateAllowance( 1 );
|
||
|
|
} else {
|
||
|
|
$pd_obj->setStateFilingStatus( 20 ); //Married
|
||
|
|
$pd_obj->setStateAllowance( 2 );
|
||
|
|
}
|
||
|
|
$tmp_annual_tax_amount = $pd_obj->_getStateTaxPayable();
|
||
|
|
Debug::text( ' Calculated tax lower than special threshold of 1.5%: ' . $special_threshold . ' Annual Tax Amount for Single w/1 Allowance: ' . $tmp_annual_tax_amount, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
if ( $tmp_annual_tax_amount > 0 ) {
|
||
|
|
$minimum_annual_tax_amount = bcdiv( $tmp_annual_tax_amount, 2 ); //50% of Single with 1 allowance -- Minimum tax amount.
|
||
|
|
if ( $retval < $minimum_annual_tax_amount ) {
|
||
|
|
$retval = $minimum_annual_tax_amount;
|
||
|
|
}
|
||
|
|
}
|
||
|
|
} else {
|
||
|
|
$retval = $special_threshold;
|
||
|
|
}
|
||
|
|
}
|
||
|
|
}
|
||
|
|
}
|
||
|
|
|
||
|
|
if ( $retval < 0 ) {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
}
|
||
|
|
|
||
|
|
?>
|