221 lines
7.1 KiB
PHP
221 lines
7.1 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_MA extends PayrollDeduction_US {
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/*
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protected $state_ma_filing_status_options = array(
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10 => 'Regular',
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20 => 'Head of Household',
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30 => 'Blind',
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40 => 'Head of Household and Blind'
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);
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*/
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var $state_options = [
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20200101 => [
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'rate' => 5.00,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20190101 => [
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'rate' => 5.05,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20160101 => [
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'rate' => 5.10,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20150101 => [
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'rate' => 5.15,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20140101 => [
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'rate' => 5.20,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20120101 => [
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'rate' => 5.25,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20090101 => [
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'rate' => 5.30,
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'allowance' => [ 4400, 1000 ], //1 = Base amount, 2 = Per Allowance multiplier
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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20060101 => [
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'rate' => 5.30,
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'standard_deduction' => [
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10 => 0,
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20 => 2100,
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30 => 2200,
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40 => 2200,
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],
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'allowance' => [ 3850, 2850 ],
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'federal_tax_maximum' => 2000,
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'minimum_income' => 8000,
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],
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];
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var $state_ui_options = [
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20060101 => [ 'wage_base' => 15000, 'new_employer_rate' => null ], //New employer rate varies.
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];
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function getStateAnnualTaxableIncome() {
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$annual_income = $this->getAnnualTaxableIncome();
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$federal_tax = bcadd( $this->getAnnualEmployeeMedicare(), $this->getAnnualEmployeeSocialSecurity() );
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if ( $this->getDate() >= 20090101 ) {
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$state_deductions = 0;
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} else {
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$state_deductions = $this->getStateStandardDeduction();
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}
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$state_allowance = $this->getStateAllowanceAmount();
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if ( $federal_tax > $this->getStateFederalTaxMaximum() ) {
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$federal_tax = $this->getStateFederalTaxMaximum();
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}
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Debug::text( 'Federal Tax: ' . $federal_tax, __FILE__, __LINE__, __METHOD__, 10 );
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$income = bcsub( bcsub( bcsub( $annual_income, $federal_tax ), $state_deductions ), $state_allowance );
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Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
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return $income;
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}
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function getStateFederalTaxMaximum() {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$maximum = $retarr['federal_tax_maximum'];
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Debug::text( 'Maximum State allowed Federal Tax: ' . $maximum, __FILE__, __LINE__, __METHOD__, 10 );
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return $maximum;
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}
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function getStateStandardDeduction() {
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$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 $deduction;
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}
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function getStateAllowanceAmount() {
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$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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if ( $this->getDate() >= 20090101 ) {
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if ( $this->getStateAllowance() == 0 ) {
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$retval = 0;
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} else {
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$retval = bcadd( bcsub( $allowance_arr[0], $allowance_arr[1] ), bcmul( $this->getStateAllowance(), $allowance_arr[1] ) );
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}
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} else {
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if ( $this->getStateAllowance() == 0 ) {
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$retval = 0;
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} else if ( $this->getStateAllowance() == 1 ) {
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$retval = $allowance_arr[0];
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} else {
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$retval = bcadd( $allowance_arr[0], bcmul( bcsub( $this->getStateAllowance(), 1 ), $allowance_arr[1] ) );
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}
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}
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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 ( $annual_income > 0 ) {
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$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
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if ( $retarr == false ) {
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return false;
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}
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$rate = bcdiv( $retarr['rate'], 100 );
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$retval = bcmul( $annual_income, $rate );
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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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