<?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_IA extends PayrollDeduction_US {
var $state_income_tax_rate_options = [
20220101 => [
0 => [
[ 'income' => 1743, 'rate' => 0.33, 'constant' => 0 ],
[ 'income' => 3486, 'rate' => 0.67, 'constant' => 5.75 ],
[ 'income' => 6972, 'rate' => 2.25, 'constant' => 17.43 ],
[ 'income' => 15687, 'rate' => 4.14, 'constant' => 95.87 ],
[ 'income' => 26145, 'rate' => 5.63, 'constant' => 456.67 ],
[ 'income' => 34860, 'rate' => 5.96, 'constant' => 1045.46 ],
[ 'income' => 52290, 'rate' => 6.25, 'constant' => 1564.87 ],
[ 'income' => 78435, 'rate' => 7.44, 'constant' => 2654.25 ],
[ 'income' => 78435, 'rate' => 8.53, 'constant' => 4599.44 ],
],
],
20210101 => [
0 => [
[ 'income' => 1676, 'rate' => 0.33, 'constant' => 0 ],
[ 'income' => 3352, 'rate' => 0.67, 'constant' => 5.53 ],
[ 'income' => 6704, 'rate' => 2.25, 'constant' => 16.76 ],
[ 'income' => 15084, 'rate' => 4.14, 'constant' => 92.18 ],
[ 'income' => 25140, 'rate' => 5.63, 'constant' => 439.11 ],
[ 'income' => 33520, 'rate' => 5.96, 'constant' => 1005.26 ],
[ 'income' => 50280, 'rate' => 6.25, 'constant' => 1504.71 ],
[ 'income' => 75420, 'rate' => 7.44, 'constant' => 2552.21 ],
[ 'income' => 75420, 'rate' => 8.53, 'constant' => 4422.63 ],
],
],
20200101 => [
0 => [
[ 'income' => 1480, 'rate' => 0.33, 'constant' => 0 ],
[ 'income' => 2959, 'rate' => 0.67, 'constant' => 4.88 ],
[ 'income' => 5918, 'rate' => 2.25, 'constant' => 14.79 ],
[ 'income' => 13316, 'rate' => 4.14, 'constant' => 81.37 ],
[ 'income' => 22193, 'rate' => 5.63, 'constant' => 387.65 ],
[ 'income' => 29590, 'rate' => 5.96, 'constant' => 887.43 ],
[ 'income' => 44385, 'rate' => 6.25, 'constant' => 1328.29 ],
[ 'income' => 66578, 'rate' => 7.44, 'constant' => 2252.98 ],
[ 'income' => 66578, 'rate' => 8.53, 'constant' => 3904.14 ],
],
],
20190101 => [
0 => [
[ 'income' => 1333, 'rate' => 0.33, 'constant' => 0 ],
[ 'income' => 2666, 'rate' => 0.67, 'constant' => 4.40 ],
[ 'income' => 5331, 'rate' => 2.25, 'constant' => 13.33 ],
[ 'income' => 11995, 'rate' => 4.14, 'constant' => 73.29 ],
[ 'income' => 19992, 'rate' => 5.63, 'constant' => 349.18 ],
[ 'income' => 26656, 'rate' => 5.96, 'constant' => 799.41 ],
[ 'income' => 39984, 'rate' => 6.25, 'constant' => 1196.58 ],
[ 'income' => 59976, 'rate' => 7.44, 'constant' => 2029.58 ],
[ 'income' => 59976, 'rate' => 8.53, 'constant' => 3516.98 ],
],
],
20060401 => [
0 => [
[ 'income' => 1300, 'rate' => 0.36, 'constant' => 0 ],
[ 'income' => 2600, 'rate' => 0.72, 'constant' => 4.68 ],
[ 'income' => 5200, 'rate' => 2.43, 'constant' => 14.04 ],
[ 'income' => 11700, 'rate' => 4.50, 'constant' => 77.22 ],
[ 'income' => 19500, 'rate' => 6.12, 'constant' => 369.72 ],
[ 'income' => 26000, 'rate' => 6.48, 'constant' => 847.08 ],
[ 'income' => 39000, 'rate' => 6.80, 'constant' => 1268.28 ],
[ 'income' => 58500, 'rate' => 7.92, 'constant' => 2152.28 ],
[ 'income' => 58500, 'rate' => 8.98, 'constant' => 3696.68 ],
],
],
];
var $state_options = [
20220101 => [
'standard_deduction' => [ 2210.00, 5450.00 ], //First is 0 or 1 allowances. 2nd is 2 or more allowances
'allowance' => 40,
],
20210101 => [
'standard_deduction' => [ 2130.00, 5240.00 ], //First is 0 or 1 allowances. 2nd is 2 or more allowances
'allowance' => 40,
],
20200101 => [
'standard_deduction' => [ 1880.00, 4630.00 ], //First is 0 or 1 allowances. 2nd is 2 or more allowances
'allowance' => 40,
],
20190101 => [
'standard_deduction' => [ 1690.00, 4160.00 ],
'allowance' => 40,
],
20060401 => [ //01-Apr-06
'standard_deduction' => [ 1650.00, 4060.00 ],
'allowance' => 40,
],
20060101 => [
'standard_deduction' => [ 1500.00, 2600.00 ],
'allowance' => 40,
],
];
var $state_ui_options = [
20220101 => [ 'wage_base' => 34800, 'new_employer_rate' => 1.0 ],
20210101 => [ 'wage_base' => 32400, 'new_employer_rate' => 1.0 ],
20200101 => [ 'wage_base' => 31600, 'new_employer_rate' => 1.0 ],
20190101 => [ 'wage_base' => 30600, 'new_employer_rate' => 1.0 ],
];
function isFederalTaxRequired() {
return true;
}
function getStateAnnualTaxableIncome() {
$annual_income = $this->getAnnualTaxableIncome();
$federal_tax = $this->getFederalTaxPayable();
$state_deductions = $this->getStateStandardDeduction();
$income = bcsub( bcsub( $annual_income, $federal_tax ), $state_deductions );
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;
}
$deduction = $retarr['standard_deduction'];
if ( $this->getStateAllowance() <= 1 ) {
$retval = $deduction[0];
} else {
$retval = $deduction[1];
}
Debug::text( 'Standard Deduction: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function getStateAllowanceAmount() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$allowance = $retarr['allowance'];
$retval = bcmul( $allowance, $this->getStateAllowance() );
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 );
}
$retval = bcsub( $retval, $this->getStateAllowanceAmount() );
if ( $retval < 0 ) {
$retval = 0;
}
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
}
?>