353 lines
11 KiB
PHP
353 lines
11 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_NC extends PayrollDeduction_US {
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/*
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*Prior to 2015 it was:
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protected $state_nc_filing_status_options = array(
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10 => 'Single',
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20 => 'Married or Qualified Widow(er)',
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30 => 'Head of Household',
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);
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After 2015:
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10 => TTi18n::gettext('Single'),
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20 => TTi18n::gettext('Married - Filing Jointly or Qualified Widow(er)'),
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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_options = [
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20220101 => [
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'standard_deduction' => [
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'10' => 12750.00,
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'20' => 12750.00,
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'30' => 12750.00,
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'40' => 19125.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.09, //Flat 5.09% -- Top of the instructions mention 4.99%, but examples all show 5.09%
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],
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20200101 => [
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'standard_deduction' => [
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'10' => 10750.00,
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'20' => 10750.00,
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'30' => 10750.00,
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'40' => 16125.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.35, //Flat 5.35%
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],
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20190101 => [
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'standard_deduction' => [
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'10' => 10000.00,
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'20' => 10000.00,
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'30' => 10000.00,
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'40' => 15000.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.35, //Flat 5.35%
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],
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// 2018 - No Change
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20170101 => [
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'standard_deduction' => [
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'10' => 8750.00,
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'20' => 8750.00,
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'30' => 8750.00,
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'40' => 14000.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.599, //Flat 5.599%
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],
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20160101 => [
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'standard_deduction' => [
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'10' => 7750.00,
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'20' => 7750.00,
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'30' => 7750.00,
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'40' => 12400.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.85, //Flat 5.85%
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],
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//Formula changed for 01-Jan-15
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20150101 => [
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'standard_deduction' => [
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'10' => 7500.00,
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'20' => 15000.00,
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'30' => 7500.00,
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'40' => 12000.00,
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],
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'allowance_cutoff' => [
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'10' => 50000.00,
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'20' => 100000.00,
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'30' => 50000.00,
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'40' => 80000.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.75, //Flat 5.75%
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],
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//Formula changed for 01-Jan-14
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20140101 => [
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'standard_deduction' => [
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'10' => 7500.00,
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'20' => 7500.00,
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'30' => 12000.00, //30 used to be HoH
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'40' => 12000.00,
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],
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'allowance_cutoff' => [
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'10' => 60000.00,
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'20' => 50000.00,
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'30' => 80000.00, //30 used to be HoH
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'40' => 80000.00,
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],
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'allowance' => [
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1 => 2500,
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],
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'rate' => 5.8, //Flat 5.8%
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],
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//No changes for 01-Jan-09
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20060101 => [
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'standard_deduction' => [
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'10' => 3000.00,
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'20' => 3000.00,
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'30' => 4400.00, //30 used to be HoH
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'40' => 4400.00,
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],
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'allowance_cutoff' => [
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'10' => 60000.00,
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'20' => 50000.00,
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'30' => 80000.00, //30 used to be HoH
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'40' => 80000.00,
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],
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'allowance' => [
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1 => 2500,
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2 => 2000 //Legacy formula.
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],
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],
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];
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var $state_income_tax_rate_options = [
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//Switched to flat rate percent using the above $state_options array 01-Jan-2014
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20090101 => [
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10 => [
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[ 'income' => 12750, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 60000, 'rate' => 7, 'constant' => 127.50 ],
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[ 'income' => 60000, 'rate' => 7.75, 'constant' => 577.50 ],
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],
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20 => [
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[ 'income' => 10625, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 7, 'constant' => 106.25 ],
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[ 'income' => 50000, 'rate' => 7.75, 'constant' => 481.25 ],
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],
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30 => [
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[ 'income' => 17000, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 80000, 'rate' => 7, 'constant' => 170 ],
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[ 'income' => 80000, 'rate' => 7.75, 'constant' => 770 ],
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],
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],
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20070101 => [
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10 => [
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[ 'income' => 12750, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 60000, 'rate' => 7, 'constant' => 127.50 ],
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[ 'income' => 120000, 'rate' => 7.75, 'constant' => 577.50 ],
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[ 'income' => 120000, 'rate' => 8, 'constant' => 877.50 ],
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],
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20 => [
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[ 'income' => 10625, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 7, 'constant' => 106.25 ],
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[ 'income' => 100000, 'rate' => 7.75, 'constant' => 481.25 ],
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[ 'income' => 100000, 'rate' => 8, 'constant' => 731.25 ],
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],
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30 => [
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[ 'income' => 17000, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 80000, 'rate' => 7, 'constant' => 170 ],
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[ 'income' => 160000, 'rate' => 7.75, 'constant' => 770 ],
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[ 'income' => 160000, 'rate' => 8, 'constant' => 1170 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 12750, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 60000, 'rate' => 7, 'constant' => 127.50 ],
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[ 'income' => 120000, 'rate' => 7.75, 'constant' => 577.50 ],
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[ 'income' => 120000, 'rate' => 8.25, 'constant' => 1177.50 ],
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],
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20 => [
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[ 'income' => 10625, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 7, 'constant' => 106.25 ],
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[ 'income' => 100000, 'rate' => 7.75, 'constant' => 481.25 ],
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[ 'income' => 100000, 'rate' => 8.25, 'constant' => 981.25 ],
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],
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30 => [
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[ 'income' => 17000, 'rate' => 6, 'constant' => 0 ],
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[ 'income' => 80000, 'rate' => 7, 'constant' => 170 ],
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[ 'income' => 160000, 'rate' => 7.75, 'constant' => 770 ],
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[ 'income' => 160000, 'rate' => 8.25, 'constant' => 1570 ],
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],
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],
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];
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var $state_ui_options = [
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//20220101 => [ 'wage_base' => 26000, 'new_employer_rate' => 1.0 ],
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20210101 => [ 'wage_base' => 26000, 'new_employer_rate' => 1.0 ],
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20200101 => [ 'wage_base' => 25200, 'new_employer_rate' => 1.0 ],
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20190101 => [ 'wage_base' => 24300, 'new_employer_rate' => 1.0 ],
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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 ( $retarr == false ) {
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return false;
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}
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$deduction = $retarr['standard_deduction'][$this->getStateFilingStatus()];
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Debug::text( 'Standard Deduction: ' . $deduction, __FILE__, __LINE__, __METHOD__, 10 );
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return $deduction;
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}
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function getStateAllowanceCutOff() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$retval = $retarr['allowance_cutoff'][$this->getStateFilingStatus()];
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Debug::text( 'State Employee Allowance Cutoff: ' . $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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if ( $this->getDate() >= 20140101 ) {
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$allowance_arr = $retarr['allowance'][1];
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} else {
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if ( $this->getAnnualTaxableIncome() < $this->getStateAllowanceCutOff() ) {
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$allowance_arr = $retarr['allowance'][1];
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} else {
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$allowance_arr = $retarr['allowance'][2];
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}
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}
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$retval = bcmul( $this->getStateAllowance(), $allowance_arr );
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Debug::text( 'Allowances: ' . $this->getStateAllowance() . ' Allowance Multiplier: ' . $allowance_arr . ' 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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if ( $this->getDate() >= 20140101 ) {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$retval = bcmul( $annual_income, bcdiv( $retarr['rate'], 100 ) );
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} else {
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$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 = bcsub( 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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return $retval;
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}
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}
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?>
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