295 lines
12 KiB
PHP
295 lines
12 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_MD extends PayrollDeduction_US {
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/*
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10 => TTi18n::gettext('Single'),
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20 => TTi18n::gettext('Married (Filing Jointly)'),
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30 => TTi18n::gettext('Married (Filing Separately)'),
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40 => TTi18n::gettext('Head of Household'),
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*/
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var $state_income_tax_rate_options = [
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20130101 => [
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10 => [
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[ 'income' => 100000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 125000, 'rate' => 5.00, 'constant' => 4750 ],
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[ 'income' => 150000, 'rate' => 5.25, 'constant' => 6000 ],
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[ 'income' => 250000, 'rate' => 5.50, 'constant' => 7312.50 ],
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[ 'income' => 250000, 'rate' => 5.75, 'constant' => 12812.50 ],
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],
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20 => [
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[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 175000, 'rate' => 5.00, 'constant' => 7125 ],
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[ 'income' => 225000, 'rate' => 5.25, 'constant' => 8375 ],
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[ 'income' => 300000, 'rate' => 5.50, 'constant' => 11000 ],
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[ 'income' => 300000, 'rate' => 5.75, 'constant' => 15125 ],
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],
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30 => [
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[ 'income' => 100000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 125000, 'rate' => 5.00, 'constant' => 4750 ],
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[ 'income' => 150000, 'rate' => 5.25, 'constant' => 6000 ],
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[ 'income' => 250000, 'rate' => 5.50, 'constant' => 7312.50 ],
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[ 'income' => 250000, 'rate' => 5.75, 'constant' => 12812.50 ],
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],
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40 => [
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[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 175000, 'rate' => 5.00, 'constant' => 7125 ],
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[ 'income' => 225000, 'rate' => 5.25, 'constant' => 8375 ],
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[ 'income' => 300000, 'rate' => 5.50, 'constant' => 11000 ],
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[ 'income' => 300000, 'rate' => 5.75, 'constant' => 15125 ],
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],
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],
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20090101 => [
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10 => [
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[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 300000, 'rate' => 5, 'constant' => 7125 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14625 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25125 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52625 ],
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],
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20 => [
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[ 'income' => 200000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 350000, 'rate' => 5, 'constant' => 9500 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 19500 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 30000 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 57500 ],
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],
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30 => [
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[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 300000, 'rate' => 5, 'constant' => 7125 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14625 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25125 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52625 ],
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],
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40 => [
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[ 'income' => 200000, 'rate' => 4.75, 'constant' => 0 ],
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[ 'income' => 350000, 'rate' => 5, 'constant' => 9500 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 19500 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 30000 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 57500 ],
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],
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],
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20080101 => [
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10 => [
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[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
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[ 'income' => 150000, 'rate' => 4.75, 'constant' => 90 ],
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[ 'income' => 300000, 'rate' => 5, 'constant' => 7072.50 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14572.50 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25072.50 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52572.50 ],
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],
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20 => [
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[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
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[ 'income' => 200000, 'rate' => 4.75, 'constant' => 90 ],
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[ 'income' => 350000, 'rate' => 5, 'constant' => 9447.50 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 16947.50 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 24822.50 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52322.50 ],
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],
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30 => [
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[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
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[ 'income' => 150000, 'rate' => 4.75, 'constant' => 90 ],
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[ 'income' => 300000, 'rate' => 5, 'constant' => 7072.50 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14572.50 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25072.50 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52572.50 ],
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],
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40 => [
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[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
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[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
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[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
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[ 'income' => 200000, 'rate' => 4.75, 'constant' => 90 ],
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[ 'income' => 350000, 'rate' => 5, 'constant' => 9447.50 ],
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[ 'income' => 500000, 'rate' => 5.25, 'constant' => 16947.50 ],
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[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 24822.50 ],
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[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52322.50 ],
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],
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],
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];
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//
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//I don't think will ever be 100% accurate, because the tax brackets completely change for each county, based on the county percent.
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//We will need to have the county tax rate passed into this class so the proper calculations can be made.
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//
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var $state_options = [
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20200101 => [
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'standard_deduction' => [
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'minimum' => 1550,
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'maximum' => 2300,
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'rate' => 0.15, //percent
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],
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'allowance' => 3200,
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],
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20180601 => [ //01-Jun-2018
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'standard_deduction' => [
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'minimum' => 1500,
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'maximum' => 2250,
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'rate' => 0.15, //percent
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],
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'allowance' => 3200,
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],
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//01-Jan-13: No Changes
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//01-Jan-12: No Changes
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//01-Jan-11: No Changes
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//01-Jan-10: No Changes
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//01-Jan-09: No Changes
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20080101 => [ //2008
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'standard_deduction' => [
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'minimum' => 1500,
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'maximum' => 2000,
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'rate' => 0.15, //percent
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],
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'allowance' => 3200,
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],
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];
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var $state_ui_options = [
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20060101 => [ 'wage_base' => 8500, 'new_employer_rate' => 2.6 ],
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];
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function getStateAnnualTaxableIncome() {
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$annual_income = $this->getAnnualTaxableIncome();
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$standard_deduction = $this->getStateStandardDeduction();
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$state_allowance = $this->getStateAllowanceAmount();
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Debug::text( 'Standard Deduction: ' . $standard_deduction, __FILE__, __LINE__, __METHOD__, 10 );
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Debug::text( 'State Allowance: ' . $state_allowance, __FILE__, __LINE__, __METHOD__, 10 );
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$income = bcsub( bcsub( $annual_income, $standard_deduction ), $state_allowance );
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Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
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return $income;
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}
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function getStateAllowanceAmount() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$allowance_arr = $retarr['allowance'];
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$retval = bcmul( $this->getStateAllowance(), $allowance_arr );
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Debug::text( 'State 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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$county_rate = bcdiv( (float)$this->getUserValue3(), 100 );
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if ( !is_numeric( $county_rate ) || $county_rate < 0 ) {
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$county_rate = 0;
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}
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Debug::text( 'County Rate: ' . $county_rate, __FILE__, __LINE__, __METHOD__, 10 );
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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( $annual_income );
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$state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
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//Modify rate/constant based on county rate, since it affects each tax bracket.
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//Calculate the constant modifier, based on the county_rate percent difference from the state rate.
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$constant_modifier = bcdiv( $county_rate, $rate ); //Percent that the constant needs to be modified by.
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$county_constant = bcmul( $state_constant, $constant_modifier );
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Debug::text( 'County: Rate: ' . $county_rate . ' Modifier Rate: ' . $constant_modifier . ' County Constant: ' . $county_constant, __FILE__, __LINE__, __METHOD__, 10 );
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$rate = bcadd( $rate, $county_rate );
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$state_constant = bcadd( $state_constant, $county_constant );
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Debug::text( 'Rate: ' . $rate . ' Constant: ' . $state_constant . ' Rate Income: ' . $state_rate_income, __FILE__, __LINE__, __METHOD__, 10 );
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$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_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 $retval;
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}
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function getStateStandardDeduction() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$deduction_arr = $retarr['standard_deduction'];
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$retval = bcmul( $this->getAnnualTaxableIncome(), $deduction_arr['rate'] );
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if ( $retval < $deduction_arr['minimum'] ) {
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$retval = $deduction_arr['minimum'];
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}
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if ( $retval > $deduction_arr['maximum'] ) {
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$retval = $deduction_arr['maximum'];
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}
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Debug::text( 'State Standard Deduction Amount: ' . $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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