<?php
/*********************************************************************************
*
* TimeTrex is a Workforce Management program developed by
* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
*
* This program is free software; you can redistribute it and/or modify it under
* the terms of the GNU Affero General Public License version 3 as published by
* the Free Software Foundation with the addition of the following permission
* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
*
* This program is distributed in the hope that it will be useful, but WITHOUT
* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS
* FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more
* details.
*
*
* You should have received a copy of the GNU Affero General Public License along
* with this program; if not, see http://www.gnu.org/licenses or write to the Free
* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
* 02110-1301 USA.
*
*
* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
*
*
* The interactive user interfaces in modified source and object code versions
* of this program must display Appropriate Legal Notices, as required under
* Section 5 of the GNU Affero General Public License version 3.
*
*
* In accordance with Section 7(b) of the GNU Affero General Public License
* version 3, these Appropriate Legal Notices must retain the display of the
* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
* feasible for technical reasons, the Appropriate Legal Notices must display
* the words "Powered by TimeTrex".
*
********************************************************************************/
/**
* @package PayrollDeduction\US
*/
class PayrollDeduction_US_AR extends PayrollDeduction_US {
var $state_income_tax_rate_options = [
//As of 20200301 use the tax brackets verbatim, where the "constant" is minused rather than added.
20221001 => [
0 => [ //They changed the brackets again to almost be like a tax table. Just using every $1000 over 84500.
[ 'income' => 5099, 'rate' => 0.0, 'constant' => 0 ],
[ 'income' => 10299, 'rate' => 2.0, 'constant' => 101.98 ],
[ 'income' => 14699, 'rate' => 3.0, 'constant' => 204.97 ],
[ 'income' => 24299, 'rate' => 3.4, 'constant' => 263.77 ],
[ 'income' => 87000, 'rate' => 4.9, 'constant' => 628.25 ],
[ 'income' => 87100, 'rate' => 4.9, 'constant' => 627.20 ],
[ 'income' => 87200, 'rate' => 4.9, 'constant' => 617.20 ],
[ 'income' => 87300, 'rate' => 4.9, 'constant' => 607.20 ],
[ 'income' => 87400, 'rate' => 4.9, 'constant' => 597.20 ],
[ 'income' => 87600, 'rate' => 4.9, 'constant' => 587.20 ],
[ 'income' => 87700, 'rate' => 4.9, 'constant' => 577.20 ],
[ 'income' => 87800, 'rate' => 4.9, 'constant' => 567.20 ],
[ 'income' => 87900, 'rate' => 4.9, 'constant' => 557.20 ],
[ 'income' => 88000, 'rate' => 4.9, 'constant' => 547.20 ],
[ 'income' => 88100, 'rate' => 4.9, 'constant' => 537.20 ],
[ 'income' => 88200, 'rate' => 4.9, 'constant' => 527.20 ],
[ 'income' => 88300, 'rate' => 4.9, 'constant' => 517.20 ],
[ 'income' => 88400, 'rate' => 4.9, 'constant' => 507.20 ],
[ 'income' => 88500, 'rate' => 4.9, 'constant' => 497.20 ],
[ 'income' => 88600, 'rate' => 4.9, 'constant' => 487.20 ],
[ 'income' => 88700, 'rate' => 4.9, 'constant' => 477.20 ],
[ 'income' => 88800, 'rate' => 4.9, 'constant' => 467.20 ],
[ 'income' => 88900, 'rate' => 4.9, 'constant' => 457.20 ],
[ 'income' => 89000, 'rate' => 4.9, 'constant' => 447.20 ],
[ 'income' => 89100, 'rate' => 4.9, 'constant' => 437.20 ],
[ 'income' => 89200, 'rate' => 4.9, 'constant' => 427.20 ],
[ 'income' => 89300, 'rate' => 4.9, 'constant' => 417.20 ],
[ 'income' => 89400, 'rate' => 4.9, 'constant' => 407.20 ],
[ 'income' => 89500, 'rate' => 4.9, 'constant' => 397.20 ],
[ 'income' => 89600, 'rate' => 4.9, 'constant' => 387.20 ],
[ 'income' => 89700, 'rate' => 4.9, 'constant' => 377.20 ],
[ 'income' => 89800, 'rate' => 4.9, 'constant' => 367.20 ],
[ 'income' => 89900, 'rate' => 4.9, 'constant' => 357.20 ],
[ 'income' => 90000, 'rate' => 4.9, 'constant' => 347.20 ],
[ 'income' => 90100, 'rate' => 4.9, 'constant' => 337.20 ],
[ 'income' => 90200, 'rate' => 4.9, 'constant' => 327.20 ],
[ 'income' => 90300, 'rate' => 4.9, 'constant' => 317.20 ],
[ 'income' => 90400, 'rate' => 4.9, 'constant' => 307.20 ],
[ 'income' => 90500, 'rate' => 4.9, 'constant' => 297.20 ],
[ 'income' => 90600, 'rate' => 4.9, 'constant' => 287.20 ],
[ 'income' => 90700, 'rate' => 4.9, 'constant' => 277.20 ],
[ 'income' => 90800, 'rate' => 4.9, 'constant' => 267.20 ],
[ 'income' => 90900, 'rate' => 4.9, 'constant' => 257.20 ],
[ 'income' => 91100, 'rate' => 4.9, 'constant' => 247.20 ],
[ 'income' => 91200, 'rate' => 4.9, 'constant' => 237.20 ],
[ 'income' => 91300, 'rate' => 4.9, 'constant' => 227.20 ],
[ 'income' => 91400, 'rate' => 4.9, 'constant' => 217.20 ],
[ 'income' => 91500, 'rate' => 4.9, 'constant' => 207.20 ],
[ 'income' => 91600, 'rate' => 4.9, 'constant' => 197.20 ],
[ 'income' => 91700, 'rate' => 4.9, 'constant' => 187.20 ],
[ 'income' => 91800, 'rate' => 4.9, 'constant' => 177.20 ],
[ 'income' => 91800, 'rate' => 4.9, 'constant' => 167.20 ],
],
],
20220101 => [
0 => [ //They changed the brackets again to almost be like a tax table. Just using every $1000 over 84500.
[ 'income' => 4999, 'rate' => 0.0, 'constant' => 0 ],
[ 'income' => 9999, 'rate' => 2.0, 'constant' => 99.98 ],
[ 'income' => 14299, 'rate' => 3.0, 'constant' => 199.97 ],
[ 'income' => 23599, 'rate' => 3.4, 'constant' => 257.17 ],
[ 'income' => 39699, 'rate' => 5.0, 'constant' => 634.75 ],
[ 'income' => 84500, 'rate' => 5.5, 'constant' => 833.25 ],
[ 'income' => 85000, 'rate' => 5.5, 'constant' => 783.50 ],
[ 'income' => 86000, 'rate' => 5.5, 'constant' => 683.50 ],
[ 'income' => 87000, 'rate' => 5.5, 'constant' => 583.50 ],
[ 'income' => 88000, 'rate' => 5.5, 'constant' => 483.50 ],
[ 'income' => 89000, 'rate' => 5.5, 'constant' => 383.50 ],
[ 'income' => 90000, 'rate' => 5.5, 'constant' => 283.50 ],
[ 'income' => 90600, 'rate' => 5.5, 'constant' => 213.50 ],
],
],
20210101 => [
0 => [
[ 'income' => 4699, 'rate' => 0.0, 'constant' => 0 ],
[ 'income' => 9199, 'rate' => 2.0, 'constant' => 93.98 ],
[ 'income' => 13899, 'rate' => 3.0, 'constant' => 185.97 ],
[ 'income' => 22899, 'rate' => 3.4, 'constant' => 241.57 ],
[ 'income' => 38499, 'rate' => 5.0, 'constant' => 427.71 ],
[ 'income' => 82000, 'rate' => 5.9, 'constant' => 774.20 ],
[ 'income' => 83000, 'rate' => 5.9, 'constant' => 681.70 ],
[ 'income' => 84000, 'rate' => 5.9, 'constant' => 581.70 ],
[ 'income' => 85300, 'rate' => 5.9, 'constant' => 481.70 ],
[ 'income' => 86400, 'rate' => 5.9, 'constant' => 381.70 ],
[ 'income' => 87500, 'rate' => 5.9, 'constant' => 281.70 ],
[ 'income' => 87500, 'rate' => 5.9, 'constant' => 241.70 ],
],
],
20200301 => [
0 => [
[ 'income' => 4599, 'rate' => 0.0, 'constant' => 0 ],
[ 'income' => 9099, 'rate' => 2.0, 'constant' => 91.98 ],
[ 'income' => 13699, 'rate' => 3.0, 'constant' => 182.97 ],
[ 'income' => 22599, 'rate' => 3.4, 'constant' => 237.77 ],
[ 'income' => 37899, 'rate' => 5.0, 'constant' => 421.46 ],
[ 'income' => 80800, 'rate' => 5.9, 'constant' => 762.55 ],
[ 'income' => 81800, 'rate' => 6.6, 'constant' => 1243.40 ],
[ 'income' => 82800, 'rate' => 6.6, 'constant' => 1143.40 ],
[ 'income' => 84100, 'rate' => 6.6, 'constant' => 1043.40 ],
[ 'income' => 85200, 'rate' => 6.6, 'constant' => 943.40 ],
[ 'income' => 86200, 'rate' => 6.6, 'constant' => 843.40 ],
[ 'income' => 86200, 'rate' => 6.6, 'constant' => 803.40 ],
],
],
20150101 => [
0 => [
[ 'income' => 4300, 'rate' => 0.9, 'constant' => 0 ],
[ 'income' => 8400, 'rate' => 2.4, 'constant' => 38.70 ],
[ 'income' => 12600, 'rate' => 3.4, 'constant' => 137.10 ],
[ 'income' => 21000, 'rate' => 4.4, 'constant' => 279.90 ],
[ 'income' => 35100, 'rate' => 5.90, 'constant' => 649.50 ],
[ 'income' => 35100, 'rate' => 6.90, 'constant' => 1481.40 ],
],
],
20060101 => [
0 => [
[ 'income' => 3000, 'rate' => 1.0, 'constant' => 0 ],
[ 'income' => 6000, 'rate' => 2.5, 'constant' => 30 ],
[ 'income' => 9000, 'rate' => 3.5, 'constant' => 105 ],
[ 'income' => 15000, 'rate' => 4.5, 'constant' => 210 ],
[ 'income' => 25000, 'rate' => 6.0, 'constant' => 480 ],
[ 'income' => 25000, 'rate' => 7.0, 'constant' => 1080 ],
],
],
];
var $state_options = [
20221001 => [ //01-Oct-22
'standard_deduction' => 2270,
'allowance' => 29,
],
//20220101 - No Change
20210101 => [
'standard_deduction' => 2200,
'allowance' => 29,
],
20150101 => [
'standard_deduction' => 2200,
'allowance' => 26,
],
20060101 => [
'standard_deduction' => 2000,
'allowance' => 20,
],
];
var $state_ui_options = [
20220101 => [ 'wage_base' => 10000, 'new_employer_rate' => 3.1 ],
20210101 => [ 'wage_base' => 10000, 'new_employer_rate' => 3.1 ],
20200101 => [ 'wage_base' => 7000, 'new_employer_rate' => 3.1 ],
20190101 => [ 'wage_base' => 10000, 'new_employer_rate' => 3.1 ],
];
function getStateAnnualTaxableIncome() {
$annual_income = $this->getAnnualTaxableIncome();
$standard_deduction = $this->getStateStandardDeduction();
$income = bcsub( $annual_income, $standard_deduction );
Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
return $income;
}
function getStateStandardDeduction() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$retval = $retarr['standard_deduction'];
Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
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 );
$prev_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
//Switch to using actual government formula with minus rather than addition so we don't have to calculate the brackets manually.
if ( $this->getDate() >= 20200301 ) {
$retval = bcsub( bcmul( $annual_income, $rate ), $state_constant );
} else {
$retval = bcadd( bcmul( bcsub( $annual_income, $prev_income ), $rate ), $state_constant );
}
}
Debug::text( 'State Annual Tax Payable before allowance: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
$retval = bcsub( $retval, $this->getStateAllowanceAmount() );
if ( $retval < 0 ) {
$retval = 0;
}
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
}
?>