243 lines
9.2 KiB
PHP
243 lines
9.2 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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******** USE Calculation Method "B" *********
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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_WI extends PayrollDeduction_US {
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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' => 12760, 'rate' => 3.54, 'constant' => 0 ],
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[ 'income' => 25250, 'rate' => 4.65, 'constant' => 451.70 ],
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[ 'income' => 280950, 'rate' => 5.30, 'constant' => 1045.04 ],
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[ 'income' => 280950, 'rate' => 7.65, 'constant' => 14582.83 ],
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],
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20 => [
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[ 'income' => 12760, 'rate' => 3.54, 'constant' => 0 ],
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[ 'income' => 25250, 'rate' => 4.65, 'constant' => 451.70 ],
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[ 'income' => 280950, 'rate' => 5.30, 'constant' => 1045.04 ],
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[ 'income' => 280950, 'rate' => 7.65, 'constant' => 14582.83 ],
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],
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],
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//Calculation Method "B" was discontinued in 2022.
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20140401 => [
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10 => [
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[ 'income' => 5730, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 15200, 'rate' => 4.0, 'constant' => 0 ],
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[ 'income' => 16486, 'rate' => 4.48, 'constant' => 378.80 ],
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[ 'income' => 26227, 'rate' => 6.5408, 'constant' => 436.41 ],
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[ 'income' => 62950, 'rate' => 7.0224, 'constant' => 1073.55 ],
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[ 'income' => 240190, 'rate' => 6.27, 'constant' => 3652.39 ],
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[ 'income' => 240190, 'rate' => 7.65, 'constant' => 14765.34 ],
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],
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20 => [
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[ 'income' => 7870, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 18780, 'rate' => 4.0, 'constant' => 0 ],
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[ 'income' => 21400, 'rate' => 5.84, 'constant' => 436.40 ],
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[ 'income' => 28308, 'rate' => 7.008, 'constant' => 589.41 ],
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[ 'income' => 60750, 'rate' => 7.524, 'constant' => 1073.52 ],
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[ 'income' => 240190, 'rate' => 6.27, 'constant' => 3514.46 ],
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[ 'income' => 240190, 'rate' => 7.65, 'constant' => 14765.35 ],
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],
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],
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20100101 => [
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10 => [
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[ 'income' => 4000, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10620, 'rate' => 4.6, 'constant' => 0 ],
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[ 'income' => 13602, 'rate' => 5.152, 'constant' => 304.52 ],
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[ 'income' => 22486, 'rate' => 6.888, 'constant' => 458.15 ],
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[ 'income' => 43953, 'rate' => 7.28, 'constant' => 1070.08 ],
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[ 'income' => 149330, 'rate' => 6.5, 'constant' => 2632.88 ],
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[ 'income' => 219200, 'rate' => 6.75, 'constant' => 9482.39 ],
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[ 'income' => 219200, 'rate' => 7.75, 'constant' => 14198.62 ],
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],
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20 => [
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[ 'income' => 5500, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 14950, 'rate' => 4.6, 'constant' => 0 ],
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[ 'income' => 15375, 'rate' => 5.52, 'constant' => 434.70 ],
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[ 'income' => 23667, 'rate' => 7.38, 'constant' => 458.16 ],
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[ 'income' => 42450, 'rate' => 7.8, 'constant' => 1070.11 ],
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[ 'income' => 149330, 'rate' => 6.5, 'constant' => 2535.18 ],
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[ 'income' => 219200, 'rate' => 6.75, 'constant' => 9482.38 ],
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[ 'income' => 219200, 'rate' => 7.75, 'constant' => 14198.61 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 4000, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10620, 'rate' => 4.6, 'constant' => 0 ],
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[ 'income' => 11825, 'rate' => 5.154, 'constant' => 305 ],
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[ 'income' => 18629, 'rate' => 6.888, 'constant' => 367 ],
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[ 'income' => 43953, 'rate' => 7.280, 'constant' => 836 ],
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[ 'income' => 115140, 'rate' => 6.5, 'constant' => 2680 ],
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[ 'income' => 115140, 'rate' => 6.75, 'constant' => 7307 ],
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],
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20 => [
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[ 'income' => 5500, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 13470, 'rate' => 4.6, 'constant' => 0 ],
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[ 'income' => 14950, 'rate' => 6.15, 'constant' => 367 ],
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[ 'income' => 20067, 'rate' => 7.38, 'constant' => 458 ],
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[ 'income' => 42450, 'rate' => 7.8, 'constant' => 836 ],
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[ 'income' => 115140, 'rate' => 6.5, 'constant' => 2582 ],
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[ 'income' => 115140, 'rate' => 6.75, 'constant' => 7307 ],
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],
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],
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];
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var $state_options = [
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20220101 => [ //First year with standard deduction phase out formula.
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'standard_deduction' => [
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10 => [ 'base_deduction' => 6702, 'min' => 17780, 'max' => 73630, 'rate' => 12 ],
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20 => [ 'base_deduction' => 9461, 'min' => 25727, 'max' => 73032, 'rate' => 20 ],
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],
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'allowance' => 400, //Withholding Exemptions
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],
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//01-Jan-10: No Change.
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20060101 => [
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'allowance' => 22,
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],
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];
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var $state_ui_options = [
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20060101 => [ 'wage_base' => 14000, 'new_employer_rate' => null ], //New employer rate varies
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];
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function getStateAnnualTaxableIncome() {
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$annual_income = $this->getAnnualTaxableIncome();
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$standard_deduction = $this->getStateStandardDeduction();
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if ( $this->getDate() >= 20220101 ) {
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$state_allowance = $this->getStateAllowanceAmount();
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} else {
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$state_allowance = 0;
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}
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$income = bcsub( bcsub( $annual_income, $standard_deduction ), $state_allowance );
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Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
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return $income;
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}
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function getStateStandardDeduction() {
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$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->getDate() >= 20220101 ) {
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Debug::text( 'Complex Standard Deduction Formula (NEW)', __FILE__, __LINE__, __METHOD__, 10 );
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if ( isset( $retarr['standard_deduction'][$this->getStateFilingStatus()] ) ) {
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$deduction_arr = $retarr['standard_deduction'][$this->getStateFilingStatus()];
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$annual_income = $this->getAnnualTaxableIncome();
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if ( $annual_income < $deduction_arr['min'] ) {
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$retval = $deduction_arr['base_deduction'];
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} else if ( $annual_income >= $deduction_arr['max'] ) {
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$retval = 0;
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} else {
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$retval = bcsub( $deduction_arr['base_deduction'], bcmul( bcsub( $annual_income, $deduction_arr['min'] ), ( $deduction_arr['rate'] / 100 ) ) );
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}
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}
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} else {
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Debug::text( 'Standard Deduction Forumla (OLD/None)', __FILE__, __LINE__, __METHOD__, 10 );
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$retval = 0;
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}
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Debug::text( 'State Standard Deduction 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 $retval;
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}
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function _getStateTaxPayable() {
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$annual_income = $this->getStateAnnualTaxableIncome();
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$retval = 0;
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if ( $annual_income > 0 ) {
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$rate = $this->getData()->getStateRate( $annual_income );
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$state_constant = $this->getData()->getStateConstant( $annual_income );
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$state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
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if ( $this->getDate() >= 20220101 ) {
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$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
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} else {
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$retval = bcsub( bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant ), $this->getStateAllowanceAmount() );
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}
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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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