417 lines
14 KiB
PHP
417 lines
14 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\US
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*/
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class PayrollDeduction_US_AL extends PayrollDeduction_US {
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/*
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protected $state_al_filing_status_options = array(
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10 => 'Status "S" Claiming $1500',
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20 => 'Status "M" Claiming $3000',
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30 => 'Status "0"',
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40 => 'Head of Household'
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50 => 'Status "MS"'
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);
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*/
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var $state_income_tax_rate_options = [
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20120101 => [
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10 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2500, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 90 ],
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],
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20 => [
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[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 5000, 'rate' => 4, 'constant' => 20 ],
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[ 'income' => 6000, 'rate' => 5, 'constant' => 180 ],
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],
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30 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2500, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 90 ],
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],
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40 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2500, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 90 ],
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],
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50 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2500, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 90 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 110 ],
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],
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20 => [
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[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 6000, 'rate' => 4, 'constant' => 20 ],
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[ 'income' => 6000, 'rate' => 5, 'constant' => 220 ],
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],
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30 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 110 ],
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],
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40 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 110 ],
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],
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50 => [
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[ 'income' => 500, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 10 ],
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[ 'income' => 3000, 'rate' => 5, 'constant' => 110 ],
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],
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],
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];
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var $state_options = [
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20190101 => [
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'standard_deduction_rate' => 0,
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'standard_deduction_maximum' => [
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'10' => [
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//1 = Income
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//2 = Reduce By
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//3 = Reduce by for every amount over the prev income level.
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//4 = Previous Income
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0 => [ 23499, 2500, 0, 0, 0 ],
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1 => [ 33000, 2500, 25, 500, 23499 ],
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2 => [ 33000, 2000, 0, 0, 33000 ],
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],
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'20' => [
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0 => [ 23499, 7500, 0, 0, 0 ],
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1 => [ 33000, 7500, 175, 500, 23499 ],
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2 => [ 33000, 4000, 0, 0, 33000 ],
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],
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'30' => [
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0 => [ 23499, 2500, 0, 0, 0 ],
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1 => [ 33000, 2500, 25, 500, 23499 ],
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2 => [ 33000, 2000, 0, 0, 33000 ],
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],
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'40' => [
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0 => [ 23499, 4700, 0, 0, 0 ],
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1 => [ 33000, 4700, 135, 500, 23499 ],
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2 => [ 33000, 2000, 0, 0, 33000 ],
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],
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'50' => [
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0 => [ 10749, 3750, 0, 0, 0 ],
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1 => [ 15500, 3750, 88, 250, 10749 ],
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2 => [ 15500, 2000, 0, 0, 15500 ],
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],
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],
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'personal_deduction' => [
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'10' => 1500,
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'20' => 3000,
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'30' => 0,
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'40' => 3000,
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'50' => 1500,
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],
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'dependant_allowance' => [
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0 => [ 20000, 1000 ],
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1 => [ 100000, 500 ],
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2 => [ 100000, 300 ],
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],
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],
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20130709 => [ //09-Jul-13 (was 13-Jul-09)
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'standard_deduction_rate' => 0,
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'standard_deduction_maximum' => [
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'10' => [
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//1 = Income
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//2 = Reduce By
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//3 = Reduce by for every amount over the prev income level.
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//4 = Previous Income
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0 => [ 20499, 2500, 0, 0, 0 ],
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1 => [ 30000, 2500, 25, 500, 20499 ],
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2 => [ 30000, 2000, 0, 0, 30000 ],
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],
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'20' => [
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0 => [ 20499, 7500, 0, 0, 0 ],
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1 => [ 30000, 7500, 175, 500, 20499 ],
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2 => [ 30000, 4000, 0, 0, 30000 ],
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],
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'30' => [
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0 => [ 20499, 2500, 0, 0, 0 ],
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1 => [ 30000, 2500, 25, 500, 20000 ],
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2 => [ 30000, 2000, 0, 0, 30000 ],
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],
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'40' => [
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0 => [ 20499, 4700, 0, 0, 0 ],
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1 => [ 30000, 4700, 135, 500, 20499 ],
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2 => [ 30000, 2000, 0, 0, 30000 ],
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],
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'50' => [
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0 => [ 10249, 3750, 0, 0, 0 ],
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1 => [ 15000, 3750, 88, 250, 10249 ],
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2 => [ 15000, 2000, 0, 0, 15000 ],
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],
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],
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'personal_deduction' => [
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'10' => 1500,
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'20' => 3000,
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'30' => 0,
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'40' => 3000,
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'50' => 1500,
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],
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'dependant_allowance' => [
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0 => [ 20000, 1000 ],
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1 => [ 100000, 500 ],
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2 => [ 100000, 300 ],
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],
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],
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20070101 => [
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'standard_deduction_rate' => 0,
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'standard_deduction_maximum' => [
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'10' => [
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//1 = Income
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//2 = Reduce By
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//3 = Reduce by for every amount over the prev income level.
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//4 = Previous Income
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0 => [ 20000, 2500, 0, 0, 0 ],
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1 => [ 30000, 2500, 25, 500, 20000 ],
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2 => [ 30000, 2000, 0, 0, 30000 ],
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],
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'20' => [
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0 => [ 20000, 7500, 0, 0, 0 ],
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1 => [ 30000, 7500, 175, 500, 20000 ],
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2 => [ 30000, 4000, 0, 0, 30000 ],
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],
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'30' => [
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0 => [ 20000, 2500, 0, 0, 0 ],
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1 => [ 30000, 2500, 25, 500, 20000 ],
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2 => [ 30000, 2000, 0, 0, 30000 ],
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],
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'40' => [
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0 => [ 20000, 4700, 0, 0, 0 ],
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1 => [ 30000, 4700, 135, 500, 20000 ],
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2 => [ 30000, 2000, 0, 0, 30000 ],
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],
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'50' => [
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0 => [ 10000, 3750, 0, 0, 0 ],
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1 => [ 15000, 3750, 88, 250, 10000 ],
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2 => [ 15000, 2000, 0, 0, 15000 ],
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],
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],
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'personal_deduction' => [
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'10' => 1500,
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'20' => 3000,
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'30' => 0,
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'40' => 3000,
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'50' => 1500,
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],
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'dependant_allowance' => [
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0 => [ 20000, 1000 ],
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1 => [ 100000, 500 ],
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2 => [ 100000, 300 ],
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],
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],
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20060101 => [
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'standard_deduction_rate' => 20,
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'standard_deduction_maximum' => [
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'10' => 2000,
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'20' => 4000,
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'30' => 2000,
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'40' => 2000,
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'50' => 2000,
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],
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'personal_deduction' => [
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'10' => 1500,
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'20' => 3000,
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'30' => 0,
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'40' => 3000,
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'50' => 1500,
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],
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'dependant_allowance' => 300,
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],
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];
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var $state_ui_options = [
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20060101 => [ 'wage_base' => 8000, 'new_employer_rate' => 2.7 ],
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];
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function isFederalTaxRequired() {
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return true;
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}
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function getStateAnnualTaxableIncome() {
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$annual_income = $this->getAnnualTaxableIncome();
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$federal_tax = $this->getFederalTaxPayable();
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$standard_deduction = $this->getStateStandardDeduction();
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$personal_deduction = $this->getStatePersonalDeduction();
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$dependant_allowance = $this->getStateDependantAllowanceAmount();
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Debug::text( 'Federal Annual Tax: ' . $federal_tax, __FILE__, __LINE__, __METHOD__, 10 );
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Debug::text( 'Standard Deduction: ' . $standard_deduction, __FILE__, __LINE__, __METHOD__, 10 );
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Debug::text( 'Personal Deduction: ' . $personal_deduction, __FILE__, __LINE__, __METHOD__, 10 );
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Debug::text( 'Dependant Allowance: ' . $dependant_allowance, __FILE__, __LINE__, __METHOD__, 10 );
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$income = bcsub( bcsub( bcsub( bcsub( $annual_income, $standard_deduction ), $personal_deduction ), $dependant_allowance ), $federal_tax );
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Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
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return $income;
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}
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function getDataByIncome( $income, $arr ) {
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if ( !is_array( $arr ) ) {
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return false;
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}
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$prev_value = 0;
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$total_rates = count( $arr ) - 1;
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$i = 0;
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foreach ( $arr as $key => $values ) {
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if ( $this->getAnnualTaxableIncome() > $prev_value && $this->getAnnualTaxableIncome() <= $values[0] ) {
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return $values;
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} else if ( $i == $total_rates ) {
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return $values;
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}
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$prev_value = $values[0];
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$i++;
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}
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return false;
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}
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function getStateStandardDeduction() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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if ( $this->getDate() >= 20070101 ) {
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Debug::text( 'Standard Deduction Formula (NEW)', __FILE__, __LINE__, __METHOD__, 10 );
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$deduction_arr = $this->getDataByIncome( $this->getAnnualTaxableIncome(), $retarr['standard_deduction_maximum'][$this->getStateFilingStatus()] );
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if ( $deduction_arr[3] > 0 ) {
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Debug::text( 'Complex Standard Deduction Formula (NEW)', __FILE__, __LINE__, __METHOD__, 10 );
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//Find out how far we're over the previous income level.
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$deduction = bcsub( $deduction_arr[1], bcmul( ceil( bcdiv( bcsub( $this->getAnnualTaxableIncome(), $deduction_arr[4] ), $deduction_arr[3] ) ), $deduction_arr[2] ) );
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} else {
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Debug::text( 'Basic Standard Deduction Formula (NEW)', __FILE__, __LINE__, __METHOD__, 10 );
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$deduction = $deduction_arr[1];
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}
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} else {
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Debug::text( 'Standard Deduction Forumla (OLD)', __FILE__, __LINE__, __METHOD__, 10 );
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$rate = bcdiv( $retarr['standard_deduction_rate'], 100 );
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$deduction = bcmul( $this->getAnnualTaxableIncome(), $rate );
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if ( $deduction >= $retarr['standard_deduction_maximum'][$this->getStateFilingStatus()] ) {
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$deduction = $retarr['standard_deduction_maximum'][$this->getStateFilingStatus()];
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}
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}
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Debug::text( 'Standard Deduction: ' . $deduction . ' Filing Status: ' . $this->getStateFilingStatus(), __FILE__, __LINE__, __METHOD__, 10 );
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return $deduction;
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}
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function getStatePersonalDeduction() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$deduction = $retarr['personal_deduction'][$this->getStateFilingStatus()];
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Debug::text( 'Personal Deduction: ' . $deduction . ' Filing Status: ' . $this->getStateFilingStatus(), __FILE__, __LINE__, __METHOD__, 10 );
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return $deduction;
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}
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function getStateDependantAllowanceAmount() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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if ( $this->getDate() >= 20070101 ) {
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$allowance_arr = $this->getDataByIncome( $this->getAnnualTaxableIncome(), $retarr['dependant_allowance'] );
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$allowance = $allowance_arr[1];
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} else {
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$allowance = $retarr['dependant_allowance'];
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}
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$retval = bcmul( $allowance, $this->getStateAllowance() );
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Debug::text( 'State Dependant Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function _getStateTaxPayable() {
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$annual_income = $this->getStateAnnualTaxableIncome();
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$retval = 0;
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if ( $annual_income > 0 ) {
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$rate = $this->getData()->getStateRate( $annual_income );
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$state_constant = $this->getData()->getStateConstant( $annual_income );
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$prev_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
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Debug::text( 'Rate: ' . $rate . ' Constant: ' . $state_constant . ' Prev Rate Income: ' . $prev_income, __FILE__, __LINE__, __METHOD__, 10 );
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$retval = bcadd( bcmul( bcsub( $annual_income, $prev_income ), $rate ), $state_constant );
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}
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if ( $retval < 0 ) {
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$retval = 0;
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}
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Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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}
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?>
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