TimeTrex/classes/payroll_deduction/US/KY.class.php

<?php
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/**
 * @package PayrollDeduction\US
 */
class PayrollDeduction_US_KY extends PayrollDeduction_US {

	var $state_income_tax_rate_options = [
		//20180101 - NOTE: Switched to 5% flat rate, see getStateTaxPayable() below
		20060101 => [
				0 => [
						[ 'income' => 3000, 'rate' => 2, 'constant' => 0 ],
						[ 'income' => 4000, 'rate' => 3, 'constant' => 60 ],
						[ 'income' => 5000, 'rate' => 4, 'constant' => 90 ],
						[ 'income' => 8000, 'rate' => 5, 'constant' => 130 ],
						[ 'income' => 75000, 'rate' => 5.8, 'constant' => 280 ],
						[ 'income' => 75000, 'rate' => 6, 'constant' => 4166 ],
				],
		],
	];

	var $state_options = [
			20220101 => [
					'standard_deduction' => 2770,
					'allowance'          => 0, //Removed as of 2018
			],
			20210101 => [
					'standard_deduction' => 2690,
					'allowance'          => 0, //Removed as of 2018
			],
			20200101 => [
					'standard_deduction' => 2650,
					'allowance'          => 0, //Removed as of 2018
			],
			20190101 => [
					'standard_deduction' => 2590,
					'allowance'          => 0, //Removed as of 2018
			],
			20180101 => [
					'standard_deduction' => 2530,
					'allowance'          => 0, //Removed as of 2018
			],
			20170101 => [
					'standard_deduction' => 2480,
					'allowance'          => 10,
			],
			20160101 => [
					'standard_deduction' => 2460,
					'allowance'          => 20,
			],
			20150101 => [
					'standard_deduction' => 2440,
					'allowance'          => 20,
			],
			20140101 => [
					'standard_deduction' => 2400,
					'allowance'          => 20,
			],
			20130101 => [
					'standard_deduction' => 2360,
					'allowance'          => 20,
			],
			20120101 => [
					'standard_deduction' => 2290,
					'allowance'          => 20,
			],
			20090101 => [
					'standard_deduction' => 2190,
					'allowance'          => 20,
			],
			20080101 => [
					'standard_deduction' => 2100,
					'allowance'          => 20,
			],
			20070101 => [
					'standard_deduction' => 2050,
					'allowance'          => 20,
			],
			20060101 => [
					'standard_deduction' => 1970,
					'allowance'          => 22,
			],
	];

	var $state_ui_options = [
			20220101 => [ 'wage_base' => 11100, 'new_employer_rate' => 2.7 ],
			20210101 => [ 'wage_base' => 10800, 'new_employer_rate' => 2.7 ],
			20200101 => [ 'wage_base' => 10800, 'new_employer_rate' => 2.7 ],
			20190101 => [ 'wage_base' => 10500, 'new_employer_rate' => 2.7 ],
	];

	function getStateAnnualTaxableIncome() {
		$annual_income = $this->getAnnualTaxableIncome();
		$standard_deduction = $this->getStateStandardDeduction();

		$income = bcsub( $annual_income, $standard_deduction );

		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;
		}

		$retval = $retarr['standard_deduction'];

		Debug::text( 'State Standard Deduction Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );

		return $retval;
	}

	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, __FILE__, __LINE__, __METHOD__, 10 );

		return $retval;
	}

	function _getStateTaxPayable() {
		$annual_income = $this->getStateAnnualTaxableIncome();

		$retval = 0;

		if ( $annual_income > 0 ) {
			if ( $this->getDate() >= 20180101 ) {        //Switched to flat rate 5%
				$retval = bcmul( $annual_income, 0.05 ); //5%
			} else {
				$rate = $this->getData()->getStateRate( $annual_income );
				$prev_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
				$state_constant = $this->getData()->getStateConstant( $annual_income );

				$retval = bcadd( bcmul( bcsub( $annual_income, $prev_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;
	}
}

?>