<?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_MA extends PayrollDeduction_US {
/*
protected $state_ma_filing_status_options = array(
10 => 'Regular',
20 => 'Head of Household',
30 => 'Blind',
40 => 'Head of Household and Blind'
);
*/
var $state_options = [
20200101 => [
'rate' => 5.00,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20190101 => [
'rate' => 5.05,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20160101 => [
'rate' => 5.10,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20150101 => [
'rate' => 5.15,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20140101 => [
'rate' => 5.20,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20120101 => [
'rate' => 5.25,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20090101 => [
'rate' => 5.30,
'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
20060101 => [
'rate' => 5.30,
'standard_deduction' => [
10 => 0,
20 => 2100,
30 => 2200,
40 => 2200,
],
'allowance' => [ 3850, 2850 ],
'federal_tax_maximum' => 2000,
'minimum_income' => 8000,
],
];
var $state_ui_options = [
20060101 => [ 'wage_base' => 15000, 'new_employer_rate' => null ], //New employer rate varies.
];
function getStateAnnualTaxableIncome() {
$annual_income = $this->getAnnualTaxableIncome();
$federal_tax = bcadd( $this->getAnnualEmployeeMedicare(), $this->getAnnualEmployeeSocialSecurity() );
if ( $this->getDate() >= 20090101 ) {
$state_deductions = 0;
} else {
$state_deductions = $this->getStateStandardDeduction();
}
$state_allowance = $this->getStateAllowanceAmount();
if ( $federal_tax > $this->getStateFederalTaxMaximum() ) {
$federal_tax = $this->getStateFederalTaxMaximum();
}
Debug::text( 'Federal Tax: ' . $federal_tax, __FILE__, __LINE__, __METHOD__, 10 );
$income = bcsub( bcsub( bcsub( $annual_income, $federal_tax ), $state_deductions ), $state_allowance );
Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
return $income;
}
function getStateFederalTaxMaximum() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$maximum = $retarr['federal_tax_maximum'];
Debug::text( 'Maximum State allowed Federal Tax: ' . $maximum, __FILE__, __LINE__, __METHOD__, 10 );
return $maximum;
}
function getStateStandardDeduction() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$deduction = $retarr['standard_deduction'][$this->getStateFilingStatus()];
Debug::text( 'Standard Deduction: ' . $deduction, __FILE__, __LINE__, __METHOD__, 10 );
return $deduction;
}
function getStateAllowanceAmount() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$allowance_arr = $retarr['allowance'];
if ( $this->getDate() >= 20090101 ) {
if ( $this->getStateAllowance() == 0 ) {
$retval = 0;
} else {
$retval = bcadd( bcsub( $allowance_arr[0], $allowance_arr[1] ), bcmul( $this->getStateAllowance(), $allowance_arr[1] ) );
}
} else {
if ( $this->getStateAllowance() == 0 ) {
$retval = 0;
} else if ( $this->getStateAllowance() == 1 ) {
$retval = $allowance_arr[0];
} else {
$retval = bcadd( $allowance_arr[0], bcmul( bcsub( $this->getStateAllowance(), 1 ), $allowance_arr[1] ) );
}
}
Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function _getStateTaxPayable() {
$annual_income = $this->getStateAnnualTaxableIncome();
$retval = 0;
if ( $annual_income > 0 ) {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$rate = bcdiv( $retarr['rate'], 100 );
$retval = bcmul( $annual_income, $rate );
}
if ( $retval < 0 ) {
$retval = 0;
}
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
}
?>