454 lines
16 KiB
PHP
454 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\US
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*/
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class PayrollDeduction_US_ME extends PayrollDeduction_US {
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var $state_income_tax_rate_options = [
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20220101 => [
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10 => [
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[ 'income' => 23000, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 54450, 'rate' => 6.75, 'constant' => 1334 ],
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[ 'income' => 54450, 'rate' => 7.15, 'constant' => 3457 ],
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],
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20 => [
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[ 'income' => 46000, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 108900, 'rate' => 6.75, 'constant' => 2668 ],
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[ 'income' => 108900, 'rate' => 7.15, 'constant' => 6914 ],
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],
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],
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20210101 => [
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10 => [
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[ 'income' => 22450, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 53150, 'rate' => 6.75, 'constant' => 1302 ],
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[ 'income' => 53150, 'rate' => 7.15, 'constant' => 3374 ],
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],
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20 => [
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[ 'income' => 44950, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 106350, 'rate' => 6.75, 'constant' => 2607 ],
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[ 'income' => 106350, 'rate' => 7.15, 'constant' => 6752 ],
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],
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],
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20200101 => [
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10 => [
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[ 'income' => 22200, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 52600, 'rate' => 6.75, 'constant' => 1288 ],
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[ 'income' => 52600, 'rate' => 7.15, 'constant' => 3340 ],
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],
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20 => [
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[ 'income' => 44450, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 105200, 'rate' => 6.75, 'constant' => 2578 ],
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[ 'income' => 105200, 'rate' => 7.15, 'constant' => 6679 ],
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],
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],
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20190101 => [
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10 => [
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[ 'income' => 21850, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 51700, 'rate' => 6.75, 'constant' => 1267 ],
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[ 'income' => 51700, 'rate' => 7.15, 'constant' => 3282 ],
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],
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20 => [
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[ 'income' => 43700, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 103400, 'rate' => 6.75, 'constant' => 2535 ],
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[ 'income' => 103400, 'rate' => 7.15, 'constant' => 6565 ],
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],
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],
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20180101 => [
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10 => [
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[ 'income' => 21450, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 50750, 'rate' => 6.75, 'constant' => 1244 ],
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[ 'income' => 50750, 'rate' => 7.15, 'constant' => 3222 ],
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],
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20 => [
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[ 'income' => 42900, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 101550, 'rate' => 6.75, 'constant' => 2488 ],
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[ 'income' => 101550, 'rate' => 7.15, 'constant' => 6447 ],
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],
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],
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20170801 => [
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10 => [
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[ 'income' => 21100, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 6.75, 'constant' => 1224 ],
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[ 'income' => 50000, 'rate' => 7.15, 'constant' => 3175 ],
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],
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20 => [
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[ 'income' => 42250, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 6.75, 'constant' => 2451 ],
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[ 'income' => 100000, 'rate' => 7.15, 'constant' => 6349 ],
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],
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],
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20170101 => [
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10 => [
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[ 'income' => 21100, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 6.75, 'constant' => 1224 ],
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[ 'income' => 200001, 'rate' => 7.15, 'constant' => 3175 ],
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[ 'income' => 200001, 'rate' => 10.15, 'constant' => 13900 ],
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],
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20 => [
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[ 'income' => 42250, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 6.75, 'constant' => 2451 ],
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[ 'income' => 200001, 'rate' => 7.15, 'constant' => 6349 ],
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[ 'income' => 200001, 'rate' => 10.15, 'constant' => 13499 ],
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],
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],
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20160101 => [
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10 => [
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[ 'income' => 8750, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 29800, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 46250, 'rate' => 6.75, 'constant' => 1221 ],
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[ 'income' => 46250, 'rate' => 7.15, 'constant' => 2331 ],
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],
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20 => [
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[ 'income' => 20350, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 62450, 'rate' => 5.8, 'constant' => 0 ],
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[ 'income' => 95350, 'rate' => 6.75, 'constant' => 2442 ],
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[ 'income' => 95350, 'rate' => 7.15, 'constant' => 4663 ],
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],
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],
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20150101 => [
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10 => [
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[ 'income' => 8650, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 24350, 'rate' => 6.5, 'constant' => 0 ],
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[ 'income' => 24350, 'rate' => 7.95, 'constant' => 1020.50 ],
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],
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20 => [
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[ 'income' => 20200, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 51600, 'rate' => 6.5, 'constant' => 0 ],
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[ 'income' => 51600, 'rate' => 7.95, 'constant' => 2041 ],
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],
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],
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20140101 => [
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10 => [
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[ 'income' => 8550, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 24250, 'rate' => 6.5, 'constant' => 0 ],
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[ 'income' => 24250, 'rate' => 7.95, 'constant' => 1020.50 ],
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],
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20 => [
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[ 'income' => 20000, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 51400, 'rate' => 6.5, 'constant' => 0 ],
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[ 'income' => 51400, 'rate' => 7.95, 'constant' => 2041 ],
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],
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],
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20130101 => [
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10 => [
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[ 'income' => 8450, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 24150, 'rate' => 6.5, 'constant' => 0 ],
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[ 'income' => 24150, 'rate' => 7.95, 'constant' => 1021 ],
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],
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20 => [
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[ 'income' => 17750, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 49150, 'rate' => 6.5, 'constant' => 0 ],
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[ 'income' => 49150, 'rate' => 7.95, 'constant' => 2041 ],
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],
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],
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20120101 => [
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10 => [
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[ 'income' => 3100, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 8200, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 13250, 'rate' => 4.5, 'constant' => 102 ],
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[ 'income' => 23450, 'rate' => 7.0, 'constant' => 329 ],
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[ 'income' => 23450, 'rate' => 8.5, 'constant' => 1043 ],
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],
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20 => [
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[ 'income' => 9050, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 19250, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 29400, 'rate' => 4.5, 'constant' => 204 ],
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[ 'income' => 49750, 'rate' => 7.0, 'constant' => 661 ],
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[ 'income' => 49750, 'rate' => 8.5, 'constant' => 2085 ],
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],
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],
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20110101 => [
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10 => [
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[ 'income' => 2950, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 7950, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 12900, 'rate' => 4.5, 'constant' => 100 ],
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[ 'income' => 22900, 'rate' => 7.0, 'constant' => 323 ],
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[ 'income' => 22900, 'rate' => 8.5, 'constant' => 1023 ],
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],
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20 => [
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[ 'income' => 6800, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 16800, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 26750, 'rate' => 4.5, 'constant' => 200 ],
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[ 'income' => 46700, 'rate' => 7.0, 'constant' => 648 ],
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[ 'income' => 46700, 'rate' => 8.5, 'constant' => 2045 ],
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],
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],
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20100101 => [
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10 => [
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[ 'income' => 2850, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 7800, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 12700, 'rate' => 4.5, 'constant' => 99 ],
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[ 'income' => 22600, 'rate' => 7.0, 'constant' => 320 ],
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[ 'income' => 22600, 'rate' => 8.5, 'constant' => 1013 ],
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],
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20 => [
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[ 'income' => 6700, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 16650, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 26450, 'rate' => 4.5, 'constant' => 199 ],
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[ 'income' => 46250, 'rate' => 7.0, 'constant' => 640 ],
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[ 'income' => 46250, 'rate' => 8.5, 'constant' => 2026 ],
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],
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],
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20090101 => [
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10 => [
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[ 'income' => 2850, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 7900, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 12900, 'rate' => 4.5, 'constant' => 101 ],
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[ 'income' => 23000, 'rate' => 7.0, 'constant' => 326 ],
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[ 'income' => 23000, 'rate' => 8.5, 'constant' => 1033 ],
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],
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20 => [
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[ 'income' => 6650, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 16800, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 26800, 'rate' => 4.5, 'constant' => 203 ],
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[ 'income' => 47000, 'rate' => 7.0, 'constant' => 653 ],
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[ 'income' => 47000, 'rate' => 8.5, 'constant' => 2067 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 2300, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 6850, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 11400, 'rate' => 4.5, 'constant' => 91 ],
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[ 'income' => 20550, 'rate' => 7.0, 'constant' => 296 ],
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[ 'income' => 20550, 'rate' => 8.5, 'constant' => 936 ],
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],
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20 => [
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[ 'income' => 5750, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 14900, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 24000, 'rate' => 4.5, 'constant' => 183 ],
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[ 'income' => 42300, 'rate' => 7.0, 'constant' => 593 ],
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[ 'income' => 42300, 'rate' => 8.5, 'constant' => 1874 ],
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],
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30 => [
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[ 'income' => 2875, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 7450, 'rate' => 2.0, 'constant' => 0 ],
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[ 'income' => 12000, 'rate' => 4.5, 'constant' => 92 ],
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[ 'income' => 21150, 'rate' => 7.0, 'constant' => 296 ],
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[ 'income' => 21150, 'rate' => 8.5, 'constant' => 937 ],
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],
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],
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];
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var $state_options = [
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20220101 => [
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'allowance' => 4450,
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'standard_deduction' => [
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'10' => 10100,
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'20' => 23050,
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],
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'standard_deduction_threshold' => [
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'10' => [ 85850, 160850, 75000 ], //Min/Max/Divisor
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'20' => [ 171700, 321700, 150000 ], //Min/Max/Divsor
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],
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],
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20210101 => [
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'allowance' => 4300,
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'standard_deduction' => [
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'10' => 9700,
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'20' => 22250,
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],
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'standard_deduction_threshold' => [
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'10' => [ 83850, 158850, 75000 ], //Min/Max/Divisor
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'20' => [ 167700, 317700, 150000 ], //Min/Max/Divsor
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],
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],
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20200101 => [
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'allowance' => 4300,
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'standard_deduction' => [
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'10' => 9550,
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'20' => 21950,
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],
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'standard_deduction_threshold' => [
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'10' => [ 82900, 157900, 75000 ], //Min/Max/Divisor
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'20' => [ 165800, 315800, 150000 ], //Min/Max/Divsor
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],
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],
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20190101 => [
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'allowance' => 4200,
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'standard_deduction' => [
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'10' => 9350,
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'20' => 21550,
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],
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'standard_deduction_threshold' => [
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'10' => [ 81450, 156450, 75000 ], //Min/Max/Divisor
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'20' => [ 162950, 312950, 150000 ], //Min/Max/Divsor
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],
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],
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20180101 => [
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'allowance' => 4150,
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'standard_deduction' => [
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'10' => 8950,
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'20' => 20750,
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],
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'standard_deduction_threshold' => [
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'10' => [ 71100, 142200, 75000 ], //Min/Max/Divisor
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'20' => [ 142200, 292200, 150000 ], //Min/Max/Divsor
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],
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],
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20170101 => [ //Standard Deduction formula seems to have changed slightly in 2017.
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'allowance' => 4050,
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'standard_deduction' => [
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'10' => 8750,
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'20' => 20350,
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],
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'standard_deduction_threshold' => [
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'10' => [ 70000, 145000, 75000 ], //Min/Max/Divisor
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'20' => [ 140000, 290000, 150000 ], //Min/Max/Divsor
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],
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],
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20160101 => [
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'allowance' => 4050,
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],
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20150101 => [
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'allowance' => 4000,
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],
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20140101 => [
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'allowance' => 3950,
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],
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20130101 => [
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'allowance' => 3900,
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],
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//01-Jan-12: No Change.
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//01-Jan-11: No Change.
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//01-Jan-10: No Change.
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//01-Jan-09: No Change.
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20060101 => [
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'allowance' => 2850,
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],
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];
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var $state_ui_options = [
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20060101 => [ 'wage_base' => 12000, 'new_employer_rate' => 2.11 ],
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];
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function getStatePayPeriodDeductionRoundedValue( $amount ) {
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return $this->RoundNearestDollar( $amount );
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}
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function getStateAnnualTaxableIncome() {
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$annual_income = $this->getAnnualTaxableIncome();
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$state_deductions = $this->getStateStandardDeduction();
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$state_allowance = $this->getStateAllowanceAmount();
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$income = bcsub( bcsub( $annual_income, $state_deductions ), $state_allowance );
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Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
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return $income;
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}
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function getStateStandardDeduction() {
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$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 ( !isset( $retarr['standard_deduction'][$this->getStateFilingStatus()] ) ) {
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return false;
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}
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if ( !isset( $retarr['standard_deduction_threshold'][$this->getStateFilingStatus()] ) ) {
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return false;
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}
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$annual_income = $this->getAnnualTaxableIncome();
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$deduction = $retarr['standard_deduction'][$this->getStateFilingStatus()];
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$thresholds = $retarr['standard_deduction_threshold'][$this->getStateFilingStatus()];
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if ( $annual_income <= $thresholds[0] ) {
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$retval = $deduction;
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} else if ( $annual_income >= $thresholds[1] ) {
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$retval = 0;
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} else {
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$retval = bcmul( bcsub( 1, bcdiv( bcsub( $annual_income, $thresholds[0] ), $thresholds[2], 4 ) ), $deduction );
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}
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Debug::text( 'Standard Deduction: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
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return $retval;
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}
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function getStateAllowanceAmount() {
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$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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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( $annual_income );
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$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
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//$retval = bcadd( bcmul( $annual_income, $rate ), $state_constant );
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}
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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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|
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return $retval;
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}
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}
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|
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?>
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