255 lines
8.9 KiB
PHP
255 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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* @package PayrollDeduction\US
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*/
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class PayrollDeduction_US_UT extends PayrollDeduction_US {
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var $state_income_tax_rate_options = [
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//See state_options below, as they switched to a completely new formula after this date.
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20080101 => [
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10 => [
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[ 'income' => 6600, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 8200, 'rate' => 1.0, 'constant' => 0 ],
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[ 'income' => 11000, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 14700, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 21100, 'rate' => 4.0, 'constant' => 0 ],
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[ 'income' => 39800, 'rate' => 5.0, 'constant' => 0 ],
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[ 'income' => 39800, 'rate' => 5.0, 'constant' => 0 ],
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],
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20 => [
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[ 'income' => 13200, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 16400, 'rate' => 1.0, 'constant' => 0 ],
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[ 'income' => 22000, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 29400, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 42200, 'rate' => 4.0, 'constant' => 0 ],
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[ 'income' => 79600, 'rate' => 5.0, 'constant' => 0 ],
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[ 'income' => 79600, 'rate' => 5.0, 'constant' => 0 ],
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],
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],
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20070101 => [
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10 => [
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[ 'income' => 2630, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 3630, 'rate' => 2.3, 'constant' => 0 ],
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[ 'income' => 4630, 'rate' => 3.1, 'constant' => 23 ],
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[ 'income' => 5630, 'rate' => 4.0, 'constant' => 54 ],
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[ 'income' => 6630, 'rate' => 4.9, 'constant' => 94 ],
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[ 'income' => 8130, 'rate' => 5.7, 'constant' => 143 ],
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[ 'income' => 8130, 'rate' => 6.5, 'constant' => 229 ],
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],
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20 => [
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[ 'income' => 2630, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 4630, 'rate' => 2.3, 'constant' => 0 ],
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[ 'income' => 6630, 'rate' => 3.1, 'constant' => 46 ],
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[ 'income' => 8630, 'rate' => 4.0, 'constant' => 108 ],
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[ 'income' => 10630, 'rate' => 4.9, 'constant' => 188 ],
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[ 'income' => 13630, 'rate' => 5.7, 'constant' => 286 ],
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[ 'income' => 13630, 'rate' => 6.5, 'constant' => 457 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 2300, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 3163, 'rate' => 2.3, 'constant' => 0 ],
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[ 'income' => 4026, 'rate' => 3.1, 'constant' => 20 ],
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[ 'income' => 4888, 'rate' => 4.0, 'constant' => 47 ],
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[ 'income' => 5750, 'rate' => 4.9, 'constant' => 81 ],
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[ 'income' => 6613, 'rate' => 5.7, 'constant' => 123 ],
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[ 'income' => 6613, 'rate' => 6.5, 'constant' => 172 ],
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],
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20 => [
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[ 'income' => 2300, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 4026, 'rate' => 2.3, 'constant' => 0 ],
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[ 'income' => 5750, 'rate' => 3.1, 'constant' => 40 ],
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[ 'income' => 7476, 'rate' => 4.0, 'constant' => 93 ],
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[ 'income' => 9200, 'rate' => 4.9, 'constant' => 162 ],
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[ 'income' => 10926, 'rate' => 5.7, 'constant' => 246 ],
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[ 'income' => 10926, 'rate' => 6.5, 'constant' => 344 ],
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],
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],
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];
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var $state_options = [
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20220501 => [ //01-May-2022
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'rate' => 4.85, //Percent
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'allowance' => 0,
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'base_allowance' => [
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10 => 390,
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20 => 780,
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],
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'allowance_reduction' => [
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10 => 7774,
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20 => 15548,
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],
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'allowance_reduction_rate' => 1.3, //Percent
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],
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20180101 => [
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'rate' => 4.95, //Percent
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'allowance' => 0,
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'base_allowance' => [
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10 => 360,
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20 => 720,
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],
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'allowance_reduction' => [
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10 => 7128,
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20 => 14256,
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],
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'allowance_reduction_rate' => 1.3, //Percent
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],
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20080101 => [ //Completely new formula after this date.
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'rate' => 5.0, //Percent
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'allowance' => 125,
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'base_allowance' => [
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10 => 250,
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20 => 375,
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],
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'allowance_reduction' => [
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10 => 12000,
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20 => 18000,
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],
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'allowance_reduction_rate' => 1.3, //Percent
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],
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];
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var $state_ui_options = [
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20220101 => [ 'wage_base' => 41600, 'new_employer_rate' => null ], //New employer rate varies
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20210101 => [ 'wage_base' => 38900, 'new_employer_rate' => null ],
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20200101 => [ 'wage_base' => 36600, 'new_employer_rate' => null ],
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20190101 => [ 'wage_base' => 35300, 'new_employer_rate' => null ],
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];
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function getStateAnnualTaxableIncome() {
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$income = $this->getAnnualTaxableIncome();
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Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
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return $income;
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}
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function getStateAllowanceAmount() {
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$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_amount = $retarr['allowance'];
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$retval = bcadd( bcmul( $this->getStateAllowance(), $allowance_amount ), $this->getStateBaseAllowanceAmount() );
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Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function getStateBaseAllowanceAmount() {
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$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 ( isset( $retarr['base_allowance'][$this->getStateFilingStatus()] ) ) {
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$retval = $retarr['base_allowance'][$this->getStateFilingStatus()];
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}
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Debug::text( 'State Base Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function getStateAllowanceReductionAmount() {
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$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_reduction_amount = 0;
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if ( isset( $retarr['allowance_reduction'][$this->getStateFilingStatus()] ) ) {
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$allowance_reduction_amount = $retarr['allowance_reduction'][$this->getStateFilingStatus()];
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}
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$adjusted_taxable_income = bcsub( $this->getStateAnnualTaxableIncome(), $allowance_reduction_amount );
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if ( $adjusted_taxable_income > 0 ) {
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$allowance_reduction_rate = $retarr['allowance_reduction_rate'];
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$retval = bcmul( $adjusted_taxable_income, bcdiv( $allowance_reduction_rate, 100 ) );
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} else {
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$retval = 0;
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}
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Debug::text( 'State Allowance Reduction Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function _getStateTaxPayable() {
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$annual_income = $this->getStateAnnualTaxableIncome();
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$retval = 0;
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if ( $annual_income > 0 ) {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$gross_tax = bcmul( $annual_income, bcdiv( $retarr['rate'], 100 ) );
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$allowance_amount = bcsub( $this->getStateAllowanceAmount(), $this->getStateAllowanceReductionAmount() );
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if ( $allowance_amount < 0 ) {
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$allowance_amount = 0;
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}
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$retval = bcsub( $gross_tax, $allowance_amount );
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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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