<?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
*/
/*
Need to manually calculate the brackets, as the brackets less than 50,000 include the allowance ( 188 ) in the constant.
Exclude the allowance from each bracket, then getStateTaxPayable() will add $188 (allowance amount) to the constant if the annual income is less than 50,000.
Check getStateTaxPayable() for the 50,000 setting.
*/
class PayrollDeduction_US_OR extends PayrollDeduction_US {
var $original_filing_status = null;
var $state_income_tax_rate_options = [
20220101 => [
10 => [
[ 'income' => 3750, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 9450, 'rate' => 6.75, 'constant' => 178.13 ],
[ 'income' => 125000, 'rate' => 8.75, 'constant' => 562.88 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 10673.50 ],
],
20 => [
[ 'income' => 7500, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 18900, 'rate' => 6.75, 'constant' => 356.25 ],
[ 'income' => 250000, 'rate' => 8.75, 'constant' => 1125.75 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 21347 ],
],
],
20210101 => [
10 => [
[ 'income' => 3650, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 9200, 'rate' => 6.75, 'constant' => 173.38 ],
[ 'income' => 125000, 'rate' => 8.75, 'constant' => 548 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 10680.50 ],
],
20 => [
[ 'income' => 7300, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 18400, 'rate' => 6.75, 'constant' => 346.75 ],
[ 'income' => 250000, 'rate' => 8.75, 'constant' => 1096 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 21361 ],
],
],
20200101 => [
10 => [
[ 'income' => 3600, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 9050, 'rate' => 6.75, 'constant' => 171 ],
[ 'income' => 125000, 'rate' => 8.75, 'constant' => 538.88 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 10684.50 ],
],
20 => [
[ 'income' => 7200, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 18100, 'rate' => 6.75, 'constant' => 342 ],
[ 'income' => 250000, 'rate' => 8.75, 'constant' => 1077.75 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 21369 ],
],
],
20190101 => [
10 => [
[ 'income' => 3550, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8900, 'rate' => 7, 'constant' => 177.50 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 552 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11001 ],
],
20 => [
[ 'income' => 7100, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 17800, 'rate' => 7, 'constant' => 355 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1104 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22002 ],
],
],
20180101 => [
10 => [
[ 'income' => 3450, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8700, 'rate' => 7, 'constant' => 172.5 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 540 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11007 ],
],
20 => [
[ 'income' => 6900, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 17400, 'rate' => 7, 'constant' => 345 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1080 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22014 ],
],
],
20170101 => [
10 => [
[ 'income' => 3400, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8500, 'rate' => 7, 'constant' => 170 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 527 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11012 ],
],
20 => [
[ 'income' => 6800, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 17000, 'rate' => 7, 'constant' => 340 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1054 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22024 ],
],
],
20160101 => [
10 => [
[ 'income' => 3350, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8450, 'rate' => 7, 'constant' => 167.50 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 524.50 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11014 ],
],
20 => [
[ 'income' => 6700, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 16900, 'rate' => 7, 'constant' => 335 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1049 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22028 ],
],
],
20150101 => [
10 => [
[ 'income' => 3350, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8400, 'rate' => 7, 'constant' => 167.50 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 521 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11015 ],
],
20 => [
[ 'income' => 6700, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 16800, 'rate' => 7, 'constant' => 335 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1042 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22030 ],
],
],
20140101 => [
10 => [
[ 'income' => 3300, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8250, 'rate' => 7, 'constant' => 165 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 512 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11019 ],
],
20 => [
[ 'income' => 6600, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 16500, 'rate' => 7, 'constant' => 330 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1023 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22038 ],
],
],
20130101 => [
10 => [
[ 'income' => 3250, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 8150, 'rate' => 7, 'constant' => 163 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 506 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11022 ],
],
20 => [
[ 'income' => 6500, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 16300, 'rate' => 7, 'constant' => 325 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 1011 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22044 ],
],
],
20120101 => [
10 => [
[ 'income' => 3150, 'rate' => 5, 'constant' => 183 ],
[ 'income' => 7950, 'rate' => 7, 'constant' => 341 ],
[ 'income' => 50000, 'rate' => 9, 'constant' => 677 ],
[ 'income' => 125000, 'rate' => 9, 'constant' => 494 ],
[ 'income' => 125000, 'rate' => 9.9, 'constant' => 11028 ],
],
20 => [
[ 'income' => 6300, 'rate' => 5, 'constant' => 183 ],
[ 'income' => 15900, 'rate' => 7, 'constant' => 498 ],
[ 'income' => 50000, 'rate' => 9, 'constant' => 1170 ],
[ 'income' => 250000, 'rate' => 9, 'constant' => 987 ],
[ 'income' => 250000, 'rate' => 9.9, 'constant' => 22056 ],
],
],
20070101 => [
10 => [
[ 'income' => 2850, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 7150, 'rate' => 7, 'constant' => 143 ],
[ 'income' => 7150, 'rate' => 9, 'constant' => 444 ],
],
20 => [
[ 'income' => 5700, 'rate' => 5, 'constant' => 0 ],
[ 'income' => 14300, 'rate' => 7, 'constant' => 285 ],
[ 'income' => 14300, 'rate' => 9, 'constant' => 887 ],
],
],
20060101 => [
10 => [
[ 'income' => 300, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 8030, 'rate' => 7, 'constant' => 0 ],
[ 'income' => 8030, 'rate' => 9, 'constant' => 541 ],
],
20 => [
[ 'income' => 2725, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 16065, 'rate' => 7, 'constant' => 0 ],
[ 'income' => 16065, 'rate' => 9, 'constant' => 934 ],
],
],
];
var $state_options = [
20220101 => [
'standard_deduction' => [
'10' => 2420,
'20' => 4840,
],
'allowance' => 219,
'federal_tax_maximum' => 7250,
'phase_out' => [
'10' => [
50000 => 7250,
125000 => 7250,
130000 => 5800,
135000 => 4350,
140000 => 2900,
145000 => 1450,
145000 => 0,
],
'20' => [
50000 => 7250,
250000 => 7250,
260000 => 5800,
270000 => 4350,
280000 => 2900,
290000 => 1450,
290000 => 0,
],
],
],
20210101 => [
'standard_deduction' => [
'10' => 2350,
'20' => 4700,
],
'allowance' => 213,
'federal_tax_maximum' => 7050,
'phase_out' => [
'10' => [
50000 => 7050,
125000 => 7050,
130000 => 5650,
135000 => 4200,
140000 => 2280,
145000 => 1400,
145000 => 0,
],
'20' => [
50000 => 7050,
250000 => 7050,
260000 => 5650,
270000 => 4200,
280000 => 2280,
290000 => 1400,
290000 => 0,
],
],
],
20200101 => [
'standard_deduction' => [
'10' => 2315,
'20' => 4630,
],
'allowance' => 210,
'federal_tax_maximum' => 6950,
'phase_out' => [
'10' => [
50000 => 6950,
125000 => 6950,
130000 => 5550,
135000 => 4150,
140000 => 2750,
145000 => 1350,
145000 => 0,
],
'20' => [
50000 => 6950,
250000 => 6950,
260000 => 5550,
270000 => 4150,
280000 => 2750,
290000 => 1350,
290000 => 0,
],
],
],
20190101 => [
'standard_deduction' => [
'10' => 2270,
'20' => 4545,
],
'allowance' => 206,
'federal_tax_maximum' => 6800,
'phase_out' => [
'10' => [
50000 => 6800,
125000 => 6800,
130000 => 5450,
135000 => 4100,
140000 => 2700,
145000 => 1350,
145000 => 0,
],
'20' => [
50000 => 6800,
250000 => 6800,
260000 => 5450,
270000 => 4100,
280000 => 2700,
290000 => 1350,
290000 => 0,
],
],
],
20180101 => [
'standard_deduction' => [
'10' => 2215,
'20' => 4435,
],
'allowance' => 201,
'federal_tax_maximum' => 6650,
'phase_out' => [
'10' => [
50000 => 6650,
125000 => 6650,
130000 => 5300,
135000 => 4000,
140000 => 2650,
145000 => 1300,
145000 => 0,
],
'20' => [
50000 => 6650,
250000 => 6650,
260000 => 5300,
270000 => 4000,
280000 => 2650,
290000 => 1300,
290000 => 0,
],
],
],
20170101 => [
'standard_deduction' => [
'10' => 2175,
'20' => 4350,
],
'allowance' => 197,
'federal_tax_maximum' => 6550,
'phase_out' => [
'10' => [
50000 => 6550,
125000 => 6550,
130000 => 5200,
135000 => 3900,
140000 => 2600,
145000 => 1300,
145000 => 0,
],
'20' => [
50000 => 6550,
250000 => 6550,
260000 => 5200,
270000 => 3900,
280000 => 2600,
290000 => 1300,
290000 => 0,
],
],
],
20160101 => [
'standard_deduction' => [
'10' => 2155,
'20' => 4315,
],
'allowance' => 195,
'federal_tax_maximum' => 6500,
'phase_out' => [
'10' => [
50000 => 6500,
125000 => 6500,
130000 => 5200,
135000 => 3900,
140000 => 2600,
145000 => 1300,
145000 => 0,
],
'20' => [
50000 => 6500,
250000 => 6500,
260000 => 5200,
270000 => 3900,
280000 => 2600,
290000 => 1300,
290000 => 0,
],
],
],
20150101 => [
'standard_deduction' => [
'10' => 2145,
'20' => 4295,
],
'allowance' => 194,
'federal_tax_maximum' => 6450,
'phase_out' => [
'10' => [
50000 => 6450,
125000 => 6450,
130000 => 5150,
135000 => 3850,
140000 => 2550,
145000 => 1250,
145000 => 0,
],
'20' => [
50000 => 6450,
250000 => 6450,
260000 => 5150,
270000 => 3850,
280000 => 2550,
290000 => 1250,
290000 => 0,
],
],
],
20140101 => [
'standard_deduction' => [
'10' => 2115,
'20' => 4230,
],
'allowance' => 191,
'federal_tax_maximum' => 6350,
'phase_out' => [
'10' => [
50000 => 6350,
125000 => 6350,
130000 => 5050,
135000 => 3800,
140000 => 2500,
145000 => 1250,
145000 => 0,
],
'20' => [
50000 => 6350,
250000 => 6350,
260000 => 5050,
270000 => 3800,
280000 => 2500,
290000 => 1250,
290000 => 0,
],
],
],
20130101 => [
'standard_deduction' => [
'10' => 2080,
'20' => 4160,
],
'allowance' => 188,
'federal_tax_maximum' => 6250,
'phase_out' => [
'10' => [
50000 => 6250,
125000 => 6250,
130000 => 5000,
135000 => 3750,
140000 => 2500,
145000 => 1250,
145000 => 0,
],
'20' => [
50000 => 6250,
250000 => 6250,
260000 => 5000,
270000 => 3750,
280000 => 2500,
290000 => 1250,
290000 => 0,
],
],
],
20120101 => [
'standard_deduction' => [
'10' => 2025,
'20' => 4055,
],
'allowance' => 183,
'federal_tax_maximum' => 6100,
'phase_out' => [
'10' => [
50000 => 6100,
125000 => 6100,
130000 => 4850,
135000 => 3650,
140000 => 2400,
145000 => 1200,
145000 => 0,
],
'20' => [
50000 => 6100,
250000 => 6100,
260000 => 4850,
270000 => 3650,
280000 => 2400,
290000 => 1200,
290000 => 0,
],
],
],
20100101 => [
'standard_deduction' => [
'10' => 1950,
'20' => 3900,
],
'allowance' => 177,
'federal_tax_maximum' => 5850,
],
20090101 => [
'standard_deduction' => [
'10' => 1945,
'20' => 3895,
],
'allowance' => 176,
'federal_tax_maximum' => 5850,
],
20070101 => [
'standard_deduction' => [
'10' => 1870,
'20' => 3740,
],
'allowance' => 165,
'federal_tax_maximum' => 5500,
],
20060101 => [
'standard_deduction' => [
'10' => 0,
'20' => 0,
],
'allowance' => 154,
'federal_tax_maximum' => 4500,
],
];
var $state_ui_options = [
20220101 => [ 'wage_base' => 47700, 'new_employer_rate' => 2.6 ],
20210101 => [ 'wage_base' => 43800, 'new_employer_rate' => 2.6 ],
20200101 => [ 'wage_base' => 42100, 'new_employer_rate' => 2.6 ],
20190101 => [ 'wage_base' => 40600, 'new_employer_rate' => 2.6 ],
];
function isFederalTaxRequired() {
return true;
}
private function getStateRateArray( $input_arr, $income ) {
if ( !is_array( $input_arr ) ) {
return 0;
}
$total_rates = ( count( $input_arr ) - 1 );
$prev_bracket = 0;
$i = 0;
foreach ( $input_arr as $bracket => $value ) {
// Debug::text( 'Bracket: ' . $bracket . ' Value: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
if ( $income >= $prev_bracket && $income < $bracket ) {
Debug::text( 'Found Bracket: ' . $bracket . ' Returning: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
return $value;
} else if ( $i == $total_rates ) {
Debug::text( 'Found Last Bracket: ' . $bracket . ' Returning: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
return $value;
}
$prev_bracket = $bracket;
$i++;
}
return false;
}
function getStateAnnualTaxableIncome() {
$annual_income = $this->getAnnualTaxableIncome();
$federal_tax = $this->getFederalTaxPayable();
if ( $federal_tax > $this->getStateFederalTaxMaximum() ) {
$federal_tax = $this->getStateFederalTaxMaximum();
}
$income = bcsub( bcsub( $annual_income, $federal_tax ), $this->getStateStandardDeduction() );
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'];
if ( isset( $retarr['phase_out'][$this->getStateFilingStatus()] ) ) {
$phase_out_arr = $retarr['phase_out'][$this->getStateFilingStatus()];
$phase_out_maximum = $this->getStateRateArray( $phase_out_arr, $this->getAnnualTaxableIncome() );
if ( $maximum > $phase_out_maximum ) {
Debug::text( 'Maximum allowed Federal Tax exceeded phase out maximum of: ' . $phase_out_maximum, __FILE__, __LINE__, __METHOD__, 10 );
$maximum = $phase_out_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;
}
if ( $this->original_filing_status == $this->getStateFilingStatus() && isset( $retarr['standard_deduction'][$this->getStateFilingStatus()] ) ) {
$deduction = $retarr['standard_deduction'][$this->getStateFilingStatus()];
} else {
$deduction = $retarr['standard_deduction'][10];
}
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'];
$retval = bcmul( $this->getStateAllowance(), $allowance_arr );
Debug::text( 'State Allowance Amount: ' . $retval . ' Allowances: ' . $this->getStateAllowance(), __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function _getStateTaxPayable() {
//IF exemptions are 3 or more, change filing status to married.
$this->original_filing_status = $this->getStateFilingStatus();
if ( $this->getStateFilingStatus() == 10 && $this->getStateAllowance() >= 3 ) {
Debug::text( 'Forcing to Married Filing Status from: ' . $this->getStateAllowance(), __FILE__, __LINE__, __METHOD__, 10 );
$this->setStateFilingStatus( 20 ); //Married tax rates.
}
$annual_income = $this->getStateAnnualTaxableIncome();
if ( $this->getDate() >= 20170101 && ( ( $this->original_filing_status == 10 && $annual_income > 100000 ) || ( $this->original_filing_status == 20 && $annual_income > 200000 ) ) ) {
Debug::text( 'Income over the 100,000 or 200,000 threshold, forcing allowances to 0.', __FILE__, __LINE__, __METHOD__, 10 );
$this->setStateAllowance( 0 );
}
$retval = 0;
if ( $annual_income > 0 ) {
$rate = $this->getData()->getStateRate( $annual_income );
$state_constant = $this->getData()->getStateConstant( $annual_income );
if ( $this->getDate() >= 20120101 && $annual_income < 50000 ) { //01-Jan-2012 (was 2011?)
$state_array = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
$state_constant += $state_array['allowance'];
}
$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;
}
}
?>