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

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

	var $state_income_tax_rate_options = [
			20140101 => [
					0 => [
							[ 'income' => 2000, 'rate' => 0, 'constant' => 0 ],
							[ 'income' => 5000, 'rate' => 2.20, 'constant' => 0 ],
							[ 'income' => 10000, 'rate' => 3.90, 'constant' => 66 ],
							[ 'income' => 20000, 'rate' => 4.80, 'constant' => 261 ],
							[ 'income' => 25000, 'rate' => 5.20, 'constant' => 741 ],
							[ 'income' => 60000, 'rate' => 5.55, 'constant' => 1001 ],
							[ 'income' => 60000, 'rate' => 6.60, 'constant' => 2943.50 ],
					],
			],
			20100101 => [
					0 => [
							[ 'income' => 2000, 'rate' => 0, 'constant' => 0 ],
							[ 'income' => 5000, 'rate' => 2.20, 'constant' => 0 ],
							[ 'income' => 10000, 'rate' => 3.90, 'constant' => 66 ],
							[ 'income' => 20000, 'rate' => 4.80, 'constant' => 261 ],
							[ 'income' => 25000, 'rate' => 5.20, 'constant' => 741 ],
							[ 'income' => 60000, 'rate' => 5.55, 'constant' => 1001 ],
							[ 'income' => 60000, 'rate' => 6.95, 'constant' => 2943.50 ],
					],
			],
			20060101 => [
					0 => [
							[ 'income' => 2000, 'rate' => 0, 'constant' => 0 ],
							[ 'income' => 5000, 'rate' => 2.20, 'constant' => 0 ],
							[ 'income' => 10000, 'rate' => 3.90, 'constant' => 66 ],
							[ 'income' => 20000, 'rate' => 4.80, 'constant' => 261 ],
							[ 'income' => 25000, 'rate' => 5.20, 'constant' => 741 ],
							[ 'income' => 60000, 'rate' => 5.55, 'constant' => 1001 ],
							[ 'income' => 60000, 'rate' => 5.95, 'constant' => 2943.50 ],
					],
			],
	];

	var $state_options = [
			20060101 => [
					'standard_deduction' => [
							10 => 3250,
							20 => 6500,
							30 => 3250,
					],
					'allowance'          => 110,
			],
	];

	var $state_ui_options = [
			20060101 => [ 'wage_base' => 16500, 'new_employer_rate' => 1.8 ],
	];

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

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

		Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );

		return $income;
	}

	function getStateStandardDeduction() {
		$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
		if ( $retarr == false ) {
			return false;
		}

		if ( isset( $retarr['standard_deduction'][$this->getStateFilingStatus()] ) ) {
			$deduction = $retarr['standard_deduction'][$this->getStateFilingStatus()];
		} else {
			$deduction = $retarr['standard_deduction'][10]; //Single
		}

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

		return $deduction;
	}

	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 );
			$prev_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
			$state_constant = $this->getData()->getStateConstant( $annual_income );

			//$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
			$retval = bcadd( bcmul( bcsub( $annual_income, $prev_income ), $rate ), $state_constant );
		}

		$retval = bcsub( $retval, $this->getStateAllowanceAmount() );

		if ( $retval < 0 ) {
			$retval = 0;
		}

		Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );

		return $retval;
	}
}

?>