243 lines
9.2 KiB
PHP
243 lines
9.2 KiB
PHP
<?php
|
|
/*********************************************************************************
|
|
*
|
|
* TimeTrex is a Workforce Management program developed by
|
|
* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
|
|
*
|
|
* This program is free software; you can redistribute it and/or modify it under
|
|
* the terms of the GNU Affero General Public License version 3 as published by
|
|
* the Free Software Foundation with the addition of the following permission
|
|
* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
|
|
* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
|
|
* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
|
|
*
|
|
* This program is distributed in the hope that it will be useful, but WITHOUT
|
|
* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS
|
|
* FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more
|
|
* details.
|
|
*
|
|
*
|
|
* You should have received a copy of the GNU Affero General Public License along
|
|
* with this program; if not, see http://www.gnu.org/licenses or write to the Free
|
|
* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
|
|
* 02110-1301 USA.
|
|
*
|
|
*
|
|
* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
|
|
* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
|
|
*
|
|
*
|
|
* The interactive user interfaces in modified source and object code versions
|
|
* of this program must display Appropriate Legal Notices, as required under
|
|
* Section 5 of the GNU Affero General Public License version 3.
|
|
*
|
|
*
|
|
* In accordance with Section 7(b) of the GNU Affero General Public License
|
|
* version 3, these Appropriate Legal Notices must retain the display of the
|
|
* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
|
|
* feasible for technical reasons, the Appropriate Legal Notices must display
|
|
* the words "Powered by TimeTrex".
|
|
*
|
|
********************************************************************************/
|
|
|
|
|
|
/*
|
|
|
|
******** USE Calculation Method "B" *********
|
|
|
|
*/
|
|
|
|
/**
|
|
* @package PayrollDeduction\US
|
|
*/
|
|
class PayrollDeduction_US_WI extends PayrollDeduction_US {
|
|
|
|
var $state_income_tax_rate_options = [
|
|
20220101 => [
|
|
10 => [
|
|
[ 'income' => 12760, 'rate' => 3.54, 'constant' => 0 ],
|
|
[ 'income' => 25250, 'rate' => 4.65, 'constant' => 451.70 ],
|
|
[ 'income' => 280950, 'rate' => 5.30, 'constant' => 1045.04 ],
|
|
[ 'income' => 280950, 'rate' => 7.65, 'constant' => 14582.83 ],
|
|
],
|
|
20 => [
|
|
[ 'income' => 12760, 'rate' => 3.54, 'constant' => 0 ],
|
|
[ 'income' => 25250, 'rate' => 4.65, 'constant' => 451.70 ],
|
|
[ 'income' => 280950, 'rate' => 5.30, 'constant' => 1045.04 ],
|
|
[ 'income' => 280950, 'rate' => 7.65, 'constant' => 14582.83 ],
|
|
],
|
|
],
|
|
|
|
//Calculation Method "B" was discontinued in 2022.
|
|
20140401 => [
|
|
10 => [
|
|
[ 'income' => 5730, 'rate' => 0, 'constant' => 0 ],
|
|
[ 'income' => 15200, 'rate' => 4.0, 'constant' => 0 ],
|
|
[ 'income' => 16486, 'rate' => 4.48, 'constant' => 378.80 ],
|
|
[ 'income' => 26227, 'rate' => 6.5408, 'constant' => 436.41 ],
|
|
[ 'income' => 62950, 'rate' => 7.0224, 'constant' => 1073.55 ],
|
|
[ 'income' => 240190, 'rate' => 6.27, 'constant' => 3652.39 ],
|
|
[ 'income' => 240190, 'rate' => 7.65, 'constant' => 14765.34 ],
|
|
],
|
|
20 => [
|
|
[ 'income' => 7870, 'rate' => 0, 'constant' => 0 ],
|
|
[ 'income' => 18780, 'rate' => 4.0, 'constant' => 0 ],
|
|
[ 'income' => 21400, 'rate' => 5.84, 'constant' => 436.40 ],
|
|
[ 'income' => 28308, 'rate' => 7.008, 'constant' => 589.41 ],
|
|
[ 'income' => 60750, 'rate' => 7.524, 'constant' => 1073.52 ],
|
|
[ 'income' => 240190, 'rate' => 6.27, 'constant' => 3514.46 ],
|
|
[ 'income' => 240190, 'rate' => 7.65, 'constant' => 14765.35 ],
|
|
],
|
|
],
|
|
20100101 => [
|
|
10 => [
|
|
[ 'income' => 4000, 'rate' => 0, 'constant' => 0 ],
|
|
[ 'income' => 10620, 'rate' => 4.6, 'constant' => 0 ],
|
|
[ 'income' => 13602, 'rate' => 5.152, 'constant' => 304.52 ],
|
|
[ 'income' => 22486, 'rate' => 6.888, 'constant' => 458.15 ],
|
|
[ 'income' => 43953, 'rate' => 7.28, 'constant' => 1070.08 ],
|
|
[ 'income' => 149330, 'rate' => 6.5, 'constant' => 2632.88 ],
|
|
[ 'income' => 219200, 'rate' => 6.75, 'constant' => 9482.39 ],
|
|
[ 'income' => 219200, 'rate' => 7.75, 'constant' => 14198.62 ],
|
|
],
|
|
20 => [
|
|
[ 'income' => 5500, 'rate' => 0, 'constant' => 0 ],
|
|
[ 'income' => 14950, 'rate' => 4.6, 'constant' => 0 ],
|
|
[ 'income' => 15375, 'rate' => 5.52, 'constant' => 434.70 ],
|
|
[ 'income' => 23667, 'rate' => 7.38, 'constant' => 458.16 ],
|
|
[ 'income' => 42450, 'rate' => 7.8, 'constant' => 1070.11 ],
|
|
[ 'income' => 149330, 'rate' => 6.5, 'constant' => 2535.18 ],
|
|
[ 'income' => 219200, 'rate' => 6.75, 'constant' => 9482.38 ],
|
|
[ 'income' => 219200, 'rate' => 7.75, 'constant' => 14198.61 ],
|
|
],
|
|
],
|
|
20060101 => [
|
|
10 => [
|
|
[ 'income' => 4000, 'rate' => 0, 'constant' => 0 ],
|
|
[ 'income' => 10620, 'rate' => 4.6, 'constant' => 0 ],
|
|
[ 'income' => 11825, 'rate' => 5.154, 'constant' => 305 ],
|
|
[ 'income' => 18629, 'rate' => 6.888, 'constant' => 367 ],
|
|
[ 'income' => 43953, 'rate' => 7.280, 'constant' => 836 ],
|
|
[ 'income' => 115140, 'rate' => 6.5, 'constant' => 2680 ],
|
|
[ 'income' => 115140, 'rate' => 6.75, 'constant' => 7307 ],
|
|
],
|
|
20 => [
|
|
[ 'income' => 5500, 'rate' => 0, 'constant' => 0 ],
|
|
[ 'income' => 13470, 'rate' => 4.6, 'constant' => 0 ],
|
|
[ 'income' => 14950, 'rate' => 6.15, 'constant' => 367 ],
|
|
[ 'income' => 20067, 'rate' => 7.38, 'constant' => 458 ],
|
|
[ 'income' => 42450, 'rate' => 7.8, 'constant' => 836 ],
|
|
[ 'income' => 115140, 'rate' => 6.5, 'constant' => 2582 ],
|
|
[ 'income' => 115140, 'rate' => 6.75, 'constant' => 7307 ],
|
|
],
|
|
],
|
|
];
|
|
|
|
var $state_options = [
|
|
20220101 => [ //First year with standard deduction phase out formula.
|
|
'standard_deduction' => [
|
|
10 => [ 'base_deduction' => 6702, 'min' => 17780, 'max' => 73630, 'rate' => 12 ],
|
|
20 => [ 'base_deduction' => 9461, 'min' => 25727, 'max' => 73032, 'rate' => 20 ],
|
|
],
|
|
'allowance' => 400, //Withholding Exemptions
|
|
],
|
|
//01-Jan-10: No Change.
|
|
20060101 => [
|
|
'allowance' => 22,
|
|
],
|
|
];
|
|
|
|
var $state_ui_options = [
|
|
20060101 => [ 'wage_base' => 14000, 'new_employer_rate' => null ], //New employer rate varies
|
|
];
|
|
|
|
function getStateAnnualTaxableIncome() {
|
|
$annual_income = $this->getAnnualTaxableIncome();
|
|
$standard_deduction = $this->getStateStandardDeduction();
|
|
|
|
if ( $this->getDate() >= 20220101 ) {
|
|
$state_allowance = $this->getStateAllowanceAmount();
|
|
} else {
|
|
$state_allowance = 0;
|
|
}
|
|
|
|
$income = bcsub( bcsub( $annual_income, $standard_deduction ), $state_allowance );
|
|
|
|
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 = 0;
|
|
if ( $this->getDate() >= 20220101 ) {
|
|
Debug::text( 'Complex Standard Deduction Formula (NEW)', __FILE__, __LINE__, __METHOD__, 10 );
|
|
if ( isset( $retarr['standard_deduction'][$this->getStateFilingStatus()] ) ) {
|
|
$deduction_arr = $retarr['standard_deduction'][$this->getStateFilingStatus()];
|
|
$annual_income = $this->getAnnualTaxableIncome();
|
|
if ( $annual_income < $deduction_arr['min'] ) {
|
|
$retval = $deduction_arr['base_deduction'];
|
|
} else if ( $annual_income >= $deduction_arr['max'] ) {
|
|
$retval = 0;
|
|
} else {
|
|
$retval = bcsub( $deduction_arr['base_deduction'], bcmul( bcsub( $annual_income, $deduction_arr['min'] ), ( $deduction_arr['rate'] / 100 ) ) );
|
|
}
|
|
}
|
|
} else {
|
|
Debug::text( 'Standard Deduction Forumla (OLD/None)', __FILE__, __LINE__, __METHOD__, 10 );
|
|
$retval = 0;
|
|
}
|
|
|
|
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 ) {
|
|
$rate = $this->getData()->getStateRate( $annual_income );
|
|
$state_constant = $this->getData()->getStateConstant( $annual_income );
|
|
$state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
|
|
|
|
if ( $this->getDate() >= 20220101 ) {
|
|
$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
|
|
} else {
|
|
$retval = bcsub( bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant ), $this->getStateAllowanceAmount() );
|
|
}
|
|
}
|
|
|
|
if ( $retval < 0 ) {
|
|
$retval = 0;
|
|
}
|
|
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
|
|
|
return $retval;
|
|
}
|
|
}
|
|
|
|
?>
|