420 lines
16 KiB
PHP
420 lines
16 KiB
PHP
<?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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* @package PayrollDeduction\CA
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*/
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class PayrollDeduction_CA_BC extends PayrollDeduction_CA {
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var $provincial_income_tax_rate_options = [
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20220101 => [
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[ 'income' => 43070, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 86141, 'rate' => 7.7, 'constant' => 1137 ],
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[ 'income' => 98901, 'rate' => 10.5, 'constant' => 3549 ],
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[ 'income' => 120094, 'rate' => 12.29, 'constant' => 5319 ],
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[ 'income' => 162832, 'rate' => 14.7, 'constant' => 8214 ],
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[ 'income' => 227091, 'rate' => 16.8, 'constant' => 11633 ],
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[ 'income' => 227091, 'rate' => 20.50, 'constant' => 20035 ],
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],
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20210101 => [
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[ 'income' => 42184, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 84369, 'rate' => 7.7, 'constant' => 1114 ],
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[ 'income' => 96866, 'rate' => 10.5, 'constant' => 3476 ],
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[ 'income' => 117623, 'rate' => 12.29, 'constant' => 5210 ],
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[ 'income' => 159483, 'rate' => 14.7, 'constant' => 8045 ],
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[ 'income' => 222420, 'rate' => 16.8, 'constant' => 11394 ],
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[ 'income' => 222420, 'rate' => 20.50, 'constant' => 19623 ],
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],
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20200701 => [
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[ 'income' => 41725, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 83451, 'rate' => 7.7, 'constant' => 1102 ],
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[ 'income' => 95812, 'rate' => 10.5, 'constant' => 3438 ],
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[ 'income' => 116344, 'rate' => 12.29, 'constant' => 5153 ],
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[ 'income' => 157748, 'rate' => 14.7, 'constant' => 7957 ],
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[ 'income' => 220000, 'rate' => 16.8, 'constant' => 11270 ],
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[ 'income' => 220000, 'rate' => 24.2, 'constant' => 27550 ],
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],
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20200101 => [
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[ 'income' => 41725, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 83451, 'rate' => 7.7, 'constant' => 1102 ],
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[ 'income' => 95812, 'rate' => 10.5, 'constant' => 3438 ],
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[ 'income' => 116344, 'rate' => 12.29, 'constant' => 5153 ],
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[ 'income' => 157748, 'rate' => 14.7, 'constant' => 7957 ],
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[ 'income' => 157748, 'rate' => 16.8, 'constant' => 11270 ],
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],
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20190101 => [
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[ 'income' => 40707, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 81416, 'rate' => 7.7, 'constant' => 1075 ],
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[ 'income' => 93476, 'rate' => 10.5, 'constant' => 3354 ],
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[ 'income' => 113506, 'rate' => 12.29, 'constant' => 5028 ],
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[ 'income' => 153900, 'rate' => 14.7, 'constant' => 7763 ],
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[ 'income' => 153900, 'rate' => 16.8, 'constant' => 10995 ],
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],
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20180101 => [
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[ 'income' => 39676, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 79353, 'rate' => 7.7, 'constant' => 1047 ],
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[ 'income' => 91107, 'rate' => 10.5, 'constant' => 3269 ],
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[ 'income' => 110630, 'rate' => 12.29, 'constant' => 4900 ],
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[ 'income' => 150000, 'rate' => 14.7, 'constant' => 7566 ],
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[ 'income' => 150000, 'rate' => 16.8, 'constant' => 10716 ],
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],
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20170101 => [
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[ 'income' => 38898, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 77797, 'rate' => 7.7, 'constant' => 1027 ],
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[ 'income' => 89320, 'rate' => 10.5, 'constant' => 3205 ],
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[ 'income' => 108460, 'rate' => 12.29, 'constant' => 4804 ],
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[ 'income' => 108460, 'rate' => 14.7, 'constant' => 7418 ],
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],
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20160101 => [
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[ 'income' => 38210, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 76421, 'rate' => 7.7, 'constant' => 1009 ],
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[ 'income' => 87741, 'rate' => 10.5, 'constant' => 3149 ],
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[ 'income' => 106543, 'rate' => 12.29, 'constant' => 4719 ],
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[ 'income' => 106543, 'rate' => 14.7, 'constant' => 7287 ],
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],
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20150101 => [
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[ 'income' => 37869, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 75740, 'rate' => 7.7, 'constant' => 1000 ],
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[ 'income' => 86958, 'rate' => 10.5, 'constant' => 3120 ],
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[ 'income' => 105592, 'rate' => 12.29, 'constant' => 4677 ],
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[ 'income' => 151050, 'rate' => 14.7, 'constant' => 7222 ],
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[ 'income' => 151050, 'rate' => 16.8, 'constant' => 10394 ],
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],
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20140101 => [
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[ 'income' => 37606, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 75213, 'rate' => 7.7, 'constant' => 993 ],
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[ 'income' => 86354, 'rate' => 10.5, 'constant' => 3099 ],
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[ 'income' => 104858, 'rate' => 12.29, 'constant' => 4644 ],
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[ 'income' => 150000, 'rate' => 14.7, 'constant' => 7172 ],
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[ 'income' => 150000, 'rate' => 16.8, 'constant' => 10322 ],
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],
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20130101 => [
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[ 'income' => 37568, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 75138, 'rate' => 7.7, 'constant' => 992 ],
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[ 'income' => 86268, 'rate' => 10.5, 'constant' => 3096 ],
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[ 'income' => 104754, 'rate' => 12.29, 'constant' => 4640 ],
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[ 'income' => 104754, 'rate' => 14.7, 'constant' => 7164 ],
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],
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20120101 => [
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[ 'income' => 37013, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 74028, 'rate' => 7.7, 'constant' => 977 ],
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[ 'income' => 84993, 'rate' => 10.5, 'constant' => 3050 ],
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[ 'income' => 103205, 'rate' => 12.29, 'constant' => 4571 ],
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[ 'income' => 103205, 'rate' => 14.7, 'constant' => 7059 ],
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],
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20110101 => [
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[ 'income' => 36146, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 72293, 'rate' => 7.7, 'constant' => 954 ],
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[ 'income' => 83001, 'rate' => 10.5, 'constant' => 2978 ],
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[ 'income' => 100787, 'rate' => 12.29, 'constant' => 4464 ],
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[ 'income' => 100787, 'rate' => 14.7, 'constant' => 6893 ],
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],
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20100101 => [
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[ 'income' => 35859, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 71719, 'rate' => 7.7, 'constant' => 947 ],
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[ 'income' => 82342, 'rate' => 10.5, 'constant' => 2955 ],
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[ 'income' => 99987, 'rate' => 12.29, 'constant' => 4429 ],
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[ 'income' => 99987, 'rate' => 14.7, 'constant' => 6838 ],
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],
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20090101 => [
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[ 'income' => 35716, 'rate' => 5.06, 'constant' => 0 ],
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[ 'income' => 71433, 'rate' => 7.7, 'constant' => 943 ],
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[ 'income' => 82014, 'rate' => 10.5, 'constant' => 2943 ],
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[ 'income' => 99588, 'rate' => 12.29, 'constant' => 4411 ],
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[ 'income' => 99588, 'rate' => 14.7, 'constant' => 6811 ],
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],
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20080701 => [
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[ 'income' => 35016, 'rate' => 5.13, 'constant' => 0 ],
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[ 'income' => 70033, 'rate' => 7.81, 'constant' => 938 ],
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[ 'income' => 80406, 'rate' => 10.50, 'constant' => 2822 ],
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[ 'income' => 97636, 'rate' => 12.29, 'constant' => 4262 ],
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[ 'income' => 97636, 'rate' => 14.70, 'constant' => 6615 ],
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],
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20080101 => [
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[ 'income' => 35016, 'rate' => 5.35, 'constant' => 0 ],
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[ 'income' => 70033, 'rate' => 8.15, 'constant' => 980 ],
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[ 'income' => 80406, 'rate' => 10.50, 'constant' => 2626 ],
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[ 'income' => 97636, 'rate' => 12.29, 'constant' => 4065 ],
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[ 'income' => 97636, 'rate' => 14.70, 'constant' => 6419 ],
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],
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20070701 => [
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[ 'income' => 34397, 'rate' => 5.35, 'constant' => 0 ],
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[ 'income' => 68794, 'rate' => 8.15, 'constant' => 963 ],
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[ 'income' => 78984, 'rate' => 10.5, 'constant' => 2580 ],
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[ 'income' => 95909, 'rate' => 12.3, 'constant' => 4001 ],
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[ 'income' => 95909, 'rate' => 14.7, 'constant' => 6303 ],
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],
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20070101 => [
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[ 'income' => 34397, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 68794, 'rate' => 9.15, 'constant' => 1066 ],
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[ 'income' => 78984, 'rate' => 11.70, 'constant' => 2821 ],
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[ 'income' => 95909, 'rate' => 13.70, 'constant' => 4400 ],
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[ 'income' => 95909, 'rate' => 14.70, 'constant' => 5359 ],
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],
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20060101 => [
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[ 'income' => 33755, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 67511, 'rate' => 9.15, 'constant' => 1046 ],
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[ 'income' => 77511, 'rate' => 11.7, 'constant' => 2768 ],
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[ 'income' => 94121, 'rate' => 13.7, 'constant' => 4318 ],
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[ 'income' => 94121, 'rate' => 14.7, 'constant' => 5259 ],
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],
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20050701 => [
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[ 'income' => 33061, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 66123, 'rate' => 9.15, 'constant' => 1007 ],
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[ 'income' => 75917, 'rate' => 11.7, 'constant' => 2663 ],
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[ 'income' => 92185, 'rate' => 13.7, 'constant' => 4155 ],
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[ 'income' => 92185, 'rate' => 14.7, 'constant' => 5151 ],
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],
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20050101 => [
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[ 'income' => 33061, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 66123, 'rate' => 9.15, 'constant' => 1025 ],
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[ 'income' => 75917, 'rate' => 11.7, 'constant' => 2711 ],
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[ 'income' => 92185, 'rate' => 13.7, 'constant' => 4229 ],
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[ 'income' => 92185, 'rate' => 14.7, 'constant' => 5151 ],
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],
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20040101 => [
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[ 'income' => 32476, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 64954, 'rate' => 9.15, 'constant' => 1007 ],
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[ 'income' => 74575, 'rate' => 11.7, 'constant' => 2663 ],
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[ 'income' => 90555, 'rate' => 13.7, 'constant' => 4155 ],
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[ 'income' => 90555, 'rate' => 14.7, 'constant' => 5060 ],
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],
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20030101 => [
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[ 'income' => 32476, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 64954, 'rate' => 9.15, 'constant' => 1007 ],
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[ 'income' => 74575, 'rate' => 11.7, 'constant' => 2663 ],
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[ 'income' => 90555, 'rate' => 13.7, 'constant' => 4155 ],
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[ 'income' => 90555, 'rate' => 14.7, 'constant' => 5060 ],
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],
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20020101 => [
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[ 'income' => 32476, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 64954, 'rate' => 9.15, 'constant' => 1007 ],
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[ 'income' => 74575, 'rate' => 11.7, 'constant' => 2663 ],
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[ 'income' => 90555, 'rate' => 13.7, 'constant' => 4155 ],
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[ 'income' => 90555, 'rate' => 14.7, 'constant' => 5060 ],
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],
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20010101 => [
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[ 'income' => 32476, 'rate' => 6.05, 'constant' => 0 ],
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[ 'income' => 64954, 'rate' => 9.15, 'constant' => 1007 ],
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[ 'income' => 74575, 'rate' => 11.7, 'constant' => 2663 ],
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[ 'income' => 90555, 'rate' => 13.7, 'constant' => 4155 ],
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[ 'income' => 90555, 'rate' => 14.7, 'constant' => 5060 ],
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],
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];
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/*
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Provincial tax reduction
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*/
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var $provincial_tax_reduction_options = [
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20220101 => [
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'income1' => 21867,
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'income2' => 35659,
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'amount' => 491, //S2
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'rate' => 0.0356,
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],
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20210101 => [
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'income1' => 21418,
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'income2' => 34929,
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'amount' => 481,
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'rate' => 0.0356,
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],
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20200101 => [
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'income1' => 21185,
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'income2' => 34556,
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'amount' => 476,
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'rate' => 0.0356,
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],
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20190101 => [
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'income1' => 20668,
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'income2' => 33702,
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'amount' => 464,
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'rate' => 0.0356,
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],
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20180101 => [
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'income1' => 20144,
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'income2' => 32868.72,
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'amount' => 453,
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'rate' => 0.0356,
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],
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20170101 => [
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'income1' => 19749,
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'income2' => 32220.91,
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'amount' => 444,
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'rate' => 0.0356,
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],
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20160701 => [ //01-Jul-2016
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'income1' => 19629,
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'income2' => 31673.20,
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'amount' => 436,
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'rate' => 0.0362,
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],
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20160101 => [
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'income1' => 19171,
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'income2' => 31628.14,
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'amount' => 436,
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'rate' => 0.035,
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],
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20150701 => [ //01-Jul-2015
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'income1' => 19673,
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'income2' => 31567.74,
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'amount' => 452,
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'rate' => 0.038,
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],
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20150101 => [
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'income1' => 18327,
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'income2' => 31202,
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'amount' => 412,
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'rate' => 0.032,
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],
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20140101 => [
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'income1' => 18200,
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'income2' => 30981.25,
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'amount' => 409,
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'rate' => 0.032,
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],
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20130101 => [
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'income1' => 18181,
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'income2' => 30962.25,
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'amount' => 409,
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'rate' => 0.032,
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],
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20120101 => [
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'income1' => 17913,
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'income2' => 30506.75,
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'amount' => 403,
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'rate' => 0.032,
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],
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20110101 => [
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'income1' => 17493,
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'income2' => 29805.50,
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'amount' => 394,
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'rate' => 0.032,
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],
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20100101 => [
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'income1' => 17354,
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'income2' => 29541.50,
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'amount' => 390,
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'rate' => 0.032,
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],
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20090101 => [
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'income1' => 17285,
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'income2' => 29441.25,
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'amount' => 389,
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'rate' => 0.032,
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],
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20080101 => [
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'income1' => 16946,
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'income2' => 28852.25,
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'amount' => 381,
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'rate' => 0.032,
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],
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20070701 => [ //07-Jul-2007
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'income1' => 16646,
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'income2' => 28364.75,
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'amount' => 375,
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'rate' => 0.032,
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],
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20070101 => [
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'income1' => 16646,
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'income2' => 27062.67,
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'amount' => 375,
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'rate' => 0.032,
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],
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20060101 => [
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'income1' => 16336,
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'income2' => 26558.22,
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'amount' => 368,
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'rate' => 0.032,
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],
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20050101 => [
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'income1' => 16000,
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'income2' => 26000,
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'amount' => 360,
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'rate' => 0.032,
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],
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];
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function getProvincialTaxReduction() {
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$A = $this->getAnnualTaxableIncome();
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$T4 = $this->getProvincialBasicTax();
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// $V1 = $this->getProvincialSurtax();
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// $Y = 0;
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$S = 0;
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Debug::text( 'BC Specific - Province: ' . $this->getProvince(), __FILE__, __LINE__, __METHOD__, 10 );
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$tax_reduction_data = $this->getProvincialTaxReductionData( $this->getDate() );
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if ( is_array( $tax_reduction_data ) ) {
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if ( $A <= $tax_reduction_data['income1'] ) {
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Debug::text( 'S: Annual Income less than: ' . $tax_reduction_data['income1'], __FILE__, __LINE__, __METHOD__, 10 );
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if ( $T4 > $tax_reduction_data['amount'] ) {
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$S = $tax_reduction_data['amount'];
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} else {
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$S = $T4;
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}
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} else if ( $A > $tax_reduction_data['income1'] && $A <= $tax_reduction_data['income2'] ) {
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Debug::text( 'S: Annual Income less than ' . $tax_reduction_data['income2'], __FILE__, __LINE__, __METHOD__, 10 );
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$tmp_S = bcsub( $tax_reduction_data['amount'], bcmul( bcsub( $A, $tax_reduction_data['income1'] ), $tax_reduction_data['rate'] ) );
|
|
Debug::text( 'Tmp_S: ' . $tmp_S, __FILE__, __LINE__, __METHOD__, 10 );
|
|
|
|
if ( $T4 > $tmp_S ) {
|
|
$S = $tmp_S;
|
|
} else {
|
|
$S = $T4;
|
|
}
|
|
unset( $tmp_S );
|
|
}
|
|
}
|
|
Debug::text( 'aS: ' . $S, __FILE__, __LINE__, __METHOD__, 10 );
|
|
|
|
if ( $S < 0 ) {
|
|
$S = 0;
|
|
}
|
|
|
|
Debug::text( 'bS: ' . $S, __FILE__, __LINE__, __METHOD__, 10 );
|
|
|
|
return $S;
|
|
}
|
|
}
|
|
|
|
?>
|