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Merge pull request #29963 from nabinhait/income-tax-computation

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feat: Income tax computation Report
This commit is contained in:
Deepesh Garg 2022-04-14 15:31:17 +05:30 committed by GitHub
commit 1659f1eb6d
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GPG Key ID: 4AEE18F83AFDEB23
10 changed files with 810 additions and 52 deletions
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4
erpnext/payroll/doctype/gratuity/test_gratuity.py
View File

@ -24,7 +24,9 @@ class TestGratuity(unittest.TestCase):
frappe.db.delete("Gratuity")
frappe.db.delete("Additional Salary", {"ref_doctype": "Gratuity"})
make_earning_salary_component(setup=True, test_tax=True, company_list=["_Test Company"])
make_earning_salary_component(
setup=True, test_tax=True, company_list=["_Test Company"], include_flexi_benefits=True
)
make_deduction_salary_component(setup=True, test_tax=True, company_list=["_Test Company"])
def test_get_last_salary_slip_should_return_none_for_new_employee(self):

113
erpnext/payroll/doctype/salary_slip/salary_slip.py
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@ -952,8 +952,12 @@ class SalarySlip(TransactionBase):
)
# Structured tax amount
total_structured_tax_amount = self.calculate_tax_by_tax_slab(
total_taxable_earnings_without_full_tax_addl_components, tax_slab
eval_locals = self.get_data_for_eval()
total_structured_tax_amount = calculate_tax_by_tax_slab(
total_taxable_earnings_without_full_tax_addl_components,
tax_slab,
self.whitelisted_globals,
eval_locals,
)
current_structured_tax_amount = (
total_structured_tax_amount - previous_total_paid_taxes
@ -962,7 +966,9 @@ class SalarySlip(TransactionBase):
# Total taxable earnings with additional earnings with full tax
full_tax_on_additional_earnings = 0.0
if current_additional_earnings_with_full_tax:
total_tax_amount = self.calculate_tax_by_tax_slab(total_taxable_earnings, tax_slab)
total_tax_amount = calculate_tax_by_tax_slab(
total_taxable_earnings, tax_slab, self.whitelisted_globals, eval_locals
)
full_tax_on_additional_earnings = total_tax_amount - total_structured_tax_amount
current_tax_amount = current_structured_tax_amount + full_tax_on_additional_earnings
@ -1278,50 +1284,6 @@ class SalarySlip(TransactionBase):
fields="SUM(amount) as total_amount",
)[0].total_amount
def calculate_tax_by_tax_slab(self, annual_taxable_earning, tax_slab):
data = self.get_data_for_eval()
data.update({"annual_taxable_earning": annual_taxable_earning})
tax_amount = 0
for slab in tax_slab.slabs:
cond = cstr(slab.condition).strip()
if cond and not self.eval_tax_slab_condition(cond, data):
continue
if not slab.to_amount and annual_taxable_earning >= slab.from_amount:
tax_amount += (annual_taxable_earning - slab.from_amount + 1) * slab.percent_deduction * 0.01
continue
if annual_taxable_earning >= slab.from_amount and annual_taxable_earning < slab.to_amount:
tax_amount += (annual_taxable_earning - slab.from_amount + 1) * slab.percent_deduction * 0.01
elif annual_taxable_earning >= slab.from_amount and annual_taxable_earning >= slab.to_amount:
tax_amount += (slab.to_amount - slab.from_amount + 1) * slab.percent_deduction * 0.01
# other taxes and charges on income tax
for d in tax_slab.other_taxes_and_charges:
if flt(d.min_taxable_income) and flt(d.min_taxable_income) > annual_taxable_earning:
continue
if flt(d.max_taxable_income) and flt(d.max_taxable_income) < annual_taxable_earning:
continue
tax_amount += tax_amount * flt(d.percent) / 100
return tax_amount
def eval_tax_slab_condition(self, condition, data):
try:
condition = condition.strip()
if condition:
return frappe.safe_eval(condition, self.whitelisted_globals, data)
except NameError as err:
frappe.throw(
_("{0} <br> This error can be due to missing or deleted field.").format(err),
title=_("Name error"),
)
except SyntaxError as err:
frappe.throw(_("Syntax error in condition: {0}").format(err))
except Exception as e:
frappe.throw(_("Error in formula or condition: {0}").format(e))
raise
def get_component_totals(self, component_type, depends_on_payment_days=0):
joining_date, relieving_date = frappe.get_cached_value(
"Employee", self.employee, ["date_of_joining", "relieving_date"]
@ -1705,3 +1667,60 @@ def get_payroll_payable_account(company, payroll_entry):
)
return payroll_payable_account
def calculate_tax_by_tax_slab(
annual_taxable_earning, tax_slab, eval_globals=None, eval_locals=None
):
eval_locals.update({"annual_taxable_earning": annual_taxable_earning})
tax_amount = 0
for slab in tax_slab.slabs:
cond = cstr(slab.condition).strip()
if cond and not eval_tax_slab_condition(cond, eval_globals, eval_locals):
continue
if not slab.to_amount and annual_taxable_earning >= slab.from_amount:
tax_amount += (annual_taxable_earning - slab.from_amount + 1) * slab.percent_deduction * 0.01
continue
if annual_taxable_earning >= slab.from_amount and annual_taxable_earning < slab.to_amount:
tax_amount += (annual_taxable_earning - slab.from_amount + 1) * slab.percent_deduction * 0.01
elif annual_taxable_earning >= slab.from_amount and annual_taxable_earning >= slab.to_amount:
tax_amount += (slab.to_amount - slab.from_amount + 1) * slab.percent_deduction * 0.01
# other taxes and charges on income tax
for d in tax_slab.other_taxes_and_charges:
if flt(d.min_taxable_income) and flt(d.min_taxable_income) > annual_taxable_earning:
continue
if flt(d.max_taxable_income) and flt(d.max_taxable_income) < annual_taxable_earning:
continue
tax_amount += tax_amount * flt(d.percent) / 100
return tax_amount
def eval_tax_slab_condition(condition, eval_globals=None, eval_locals=None):
if not eval_globals:
eval_globals = {
"int": int,
"float": float,
"long": int,
"round": round,
"date": datetime.date,
"getdate": getdate,
}
try:
condition = condition.strip()
if condition:
return frappe.safe_eval(condition, eval_globals, eval_locals)
except NameError as err:
frappe.throw(
_("{0} <br> This error can be due to missing or deleted field.").format(err),
title=_("Name error"),
)
except SyntaxError as err:
frappe.throw(_("Syntax error in condition: {0} in Income Tax Slab").format(err))
except Exception as e:
frappe.throw(_("Error in formula or condition: {0} in Income Tax Slab").format(e))
raise

15
erpnext/payroll/doctype/salary_slip/test_salary_slip.py
View File

@ -772,6 +772,7 @@ class TestSalarySlip(unittest.TestCase):
"Monthly",
other_details={"max_benefits": 100000},
test_tax=True,
include_flexi_benefits=True,
employee=employee,
payroll_period=payroll_period,
)
@ -875,6 +876,7 @@ class TestSalarySlip(unittest.TestCase):
"Monthly",
other_details={"max_benefits": 100000},
test_tax=True,
include_flexi_benefits=True,
employee=employee,
payroll_period=payroll_period,
)
@ -1022,7 +1024,9 @@ def create_account(account_name, company, parent_account, account_type=None):
return account
def make_earning_salary_component(setup=False, test_tax=False, company_list=None):
def make_earning_salary_component(
setup=False, test_tax=False, company_list=None, include_flexi_benefits=False
):
data = [
{
"salary_component": "Basic Salary",
@ -1043,7 +1047,7 @@ def make_earning_salary_component(setup=False, test_tax=False, company_list=None
},
{"salary_component": "Leave Encashment", "abbr": "LE", "type": "Earning"},
]
if test_tax:
if include_flexi_benefits:
data.extend(
[
{
@ -1063,11 +1067,18 @@ def make_earning_salary_component(setup=False, test_tax=False, company_list=None
"type": "Earning",
"max_benefit_amount": 15000,
},
]
)
if test_tax:
data.extend(
[
{"salary_component": "Performance Bonus", "abbr": "B", "type": "Earning"},
]
)
if setup or test_tax:
make_salary_component(data, test_tax, company_list)
data.append(
{
"salary_component": "Basic Salary",

6
erpnext/payroll/doctype/salary_structure/test_salary_structure.py
View File

@ -149,6 +149,7 @@ def make_salary_structure(
company=None,
currency=erpnext.get_default_currency(),
payroll_period=None,
include_flexi_benefits=False,
):
if test_tax:
frappe.db.sql("""delete from `tabSalary Structure` where name=%s""", (salary_structure))
@ -161,7 +162,10 @@ def make_salary_structure(
"name": salary_structure,
"company": company or erpnext.get_default_company(),
"earnings": make_earning_salary_component(
setup=True, test_tax=test_tax, company_list=["_Test Company"]
setup=True,
test_tax=test_tax,
company_list=["_Test Company"],
include_flexi_benefits=include_flexi_benefits,
),
"deductions": make_deduction_salary_component(
setup=True, test_tax=test_tax, company_list=["_Test Company"]

0
erpnext/payroll/report/income_tax_computation/__init__.py Normal file
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47
erpnext/payroll/report/income_tax_computation/income_tax_computation.js Normal file
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@ -0,0 +1,47 @@
// Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
// For license information, please see license.txt
/* eslint-disable */
frappe.query_reports["Income Tax Computation"] = {
"filters": [
{
"fieldname":"company",
"label": __("Company"),
"fieldtype": "Link",
"options": "Company",
"default": frappe.defaults.get_user_default("Company"),
"width": "100px",
"reqd": 1
},
{
"fieldname":"payroll_period",
"label": __("Payroll Period"),
"fieldtype": "Link",
"options": "Payroll Period",
"width": "100px",
"reqd": 1
},
{
"fieldname":"employee",
"label": __("Employee"),
"fieldtype": "Link",
"options": "Employee",
"width": "100px"
},
{
"fieldname":"department",
"label": __("Department"),
"fieldtype": "Link",
"options": "Department",
"width": "100px",
},
{
"fieldname":"consider_tax_exemption_declaration",
"label": __("Consider Tax Exemption Declaration"),
"fieldtype": "Check",
"width": "180px"
}
]
};

36
erpnext/payroll/report/income_tax_computation/income_tax_computation.json Normal file
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@ -0,0 +1,36 @@
{
"add_total_row": 0,
"columns": [],
"creation": "2022-02-17 17:19:30.921422",
"disable_prepared_report": 0,
"disabled": 0,
"docstatus": 0,
"doctype": "Report",
"filters": [],
"idx": 0,
"is_standard": "Yes",
"letter_head": "",
"modified": "2022-02-23 13:07:30.347861",
"modified_by": "Administrator",
"module": "Payroll",
"name": "Income Tax Computation",
"owner": "Administrator",
"prepared_report": 0,
"ref_doctype": "Salary Slip",
"report_name": "Income Tax Computation",
"report_type": "Script Report",
"roles": [
{
"role": "Employee"
},
{
"role": "HR User"
},
{
"role": "HR Manager"
},
{
"role": "Employee Self Service"
}
]
}

513
erpnext/payroll/report/income_tax_computation/income_tax_computation.py Normal file
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@ -0,0 +1,513 @@
# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
# For license information, please see license.txt
import frappe
from frappe import _, scrub
from frappe.query_builder.functions import Sum
from frappe.utils import add_days, flt, getdate, rounded
from erpnext.payroll.doctype.payroll_entry.payroll_entry import get_start_end_dates
from erpnext.payroll.doctype.salary_slip.salary_slip import calculate_tax_by_tax_slab
def execute(filters=None):
return IncomeTaxComputationReport(filters).run()
class IncomeTaxComputationReport(object):
def __init__(self, filters=None):
self.filters = frappe._dict(filters or {})
self.columns = []
self.data = []
self.employees = frappe._dict()
self.payroll_period_start_date = None
self.payroll_period_end_date = None
if self.filters.payroll_period:
self.payroll_period_start_date, self.payroll_period_end_date = frappe.db.get_value(
"Payroll Period", self.filters.payroll_period, ["start_date", "end_date"]
)
def run(self):
self.get_fixed_columns()
self.get_data()
return self.columns, self.data
def get_data(self):
self.get_employee_details()
self.get_future_salary_slips()
self.get_ctc()
self.get_tax_exempted_earnings_and_deductions()
self.get_employee_tax_exemptions()
self.get_hra()
self.get_standard_tax_exemption()
self.get_total_taxable_amount()
self.get_applicable_tax()
self.get_total_deducted_tax()
self.get_payable_tax()
self.data = list(self.employees.values())
def get_employee_details(self):
filters, or_filters = self.get_employee_filters()
fields = [
"name as employee",
"employee_name",
"department",
"designation",
"date_of_joining",
"relieving_date",
]
employees = frappe.get_all("Employee", filters=filters, or_filters=or_filters, fields=fields)
ss_assignments = self.get_ss_assignments([d.employee for d in employees])
for d in employees:
if d.employee in list(ss_assignments.keys()):
d.update(ss_assignments[d.employee])
self.employees.setdefault(d.employee, d)
if not self.employees:
frappe.throw(_("No employees found with selected filters and active salary structure"))
def get_employee_filters(self):
filters = {"company": self.filters.company}
or_filters = {
"status": "Active",
"relieving_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]],
}
if self.filters.employee:
filters = {"name": self.filters.employee}
elif self.filters.department:
filters.update({"department": self.filters.department})
return filters, or_filters
def get_ss_assignments(self, employees):
ss_assignments = frappe.get_all(
"Salary Structure Assignment",
filters={
"employee": ["in", employees],
"docstatus": 1,
"salary_structure": ["is", "set"],
"income_tax_slab": ["is", "set"],
},
fields=["employee", "income_tax_slab", "salary_structure"],
order_by="from_date desc",
)
employee_ss_assignments = frappe._dict()
for d in ss_assignments:
if d.employee not in list(employee_ss_assignments.keys()):
tax_slab = frappe.get_cached_value(
"Income Tax Slab", d.income_tax_slab, ["allow_tax_exemption", "disabled"], as_dict=1
)
if tax_slab and not tax_slab.disabled:
employee_ss_assignments.setdefault(
d.employee,
{
"salary_structure": d.salary_structure,
"income_tax_slab": d.income_tax_slab,
"allow_tax_exemption": tax_slab.allow_tax_exemption,
},
)
return employee_ss_assignments
def get_future_salary_slips(self):
self.future_salary_slips = frappe._dict()
for employee in list(self.employees.keys()):
last_ss = self.get_last_salary_slip(employee)
if last_ss and last_ss.end_date == self.payroll_period_end_date:
continue
relieving_date = self.employees[employee].get("relieving_date", "")
if last_ss:
ss_start_date = add_days(last_ss.end_date, 1)
else:
ss_start_date = self.payroll_period_start_date
last_ss = frappe._dict(
{
"payroll_frequency": "Monthly",
"salary_structure": self.employees[employee].get("salary_structure"),
}
)
while getdate(ss_start_date) < getdate(self.payroll_period_end_date) and (
not relieving_date or getdate(ss_start_date) < relieving_date
):
ss_end_date = get_start_end_dates(last_ss.payroll_frequency, ss_start_date).end_date
ss = frappe.new_doc("Salary Slip")
ss.employee = employee
ss.start_date = ss_start_date
ss.end_date = ss_end_date
ss.salary_structure = last_ss.salary_structure
ss.payroll_frequency = last_ss.payroll_frequency
ss.company = self.filters.company
try:
ss.process_salary_structure(for_preview=1)
self.future_salary_slips.setdefault(employee, []).append(ss.as_dict())
except Exception:
break
ss_start_date = add_days(ss_end_date, 1)
def get_last_salary_slip(self, employee):
last_salary_slip = frappe.db.get_value(
"Salary Slip",
{
"employee": employee,
"docstatus": 1,
"start_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]],
},
["start_date", "end_date", "salary_structure", "payroll_frequency"],
order_by="start_date desc",
as_dict=1,
)
return last_salary_slip
def get_ctc(self):
# Get total earnings from existing salary slip
ss = frappe.qb.DocType("Salary Slip")
existing_ss = frappe._dict(
(
frappe.qb.from_(ss)
.select(ss.employee, Sum(ss.base_gross_pay).as_("amount"))
.where(ss.docstatus == 1)
.where(ss.employee.isin(list(self.employees.keys())))
.where(ss.start_date >= self.payroll_period_start_date)
.where(ss.end_date <= self.payroll_period_end_date)
.groupby(ss.employee)
).run()
)
for employee in list(self.employees.keys()):
future_ss_earnings = self.get_future_earnings(employee)
ctc = flt(existing_ss.get(employee)) + future_ss_earnings
self.employees[employee].setdefault("ctc", ctc)
def get_future_earnings(self, employee):
future_earnings = 0.0
for ss in self.future_salary_slips.get(employee, []):
future_earnings += flt(ss.base_gross_pay)
return future_earnings
def get_tax_exempted_earnings_and_deductions(self):
tax_exempted_components = self.get_tax_exempted_components()
# Get component totals from existing salary slips
ss = frappe.qb.DocType("Salary Slip")
ss_comps = frappe.qb.DocType("Salary Detail")
records = (
frappe.qb.from_(ss)
.inner_join(ss_comps)
.on(ss.name == ss_comps.parent)
.select(ss.name, ss.employee, ss_comps.salary_component, Sum(ss_comps.amount).as_("amount"))
.where(ss.docstatus == 1)
.where(ss.employee.isin(list(self.employees.keys())))
.where(ss_comps.salary_component.isin(tax_exempted_components))
.where(ss.start_date >= self.payroll_period_start_date)
.where(ss.end_date <= self.payroll_period_end_date)
.groupby(ss.employee, ss_comps.salary_component)
).run(as_dict=True)
existing_ss_exemptions = frappe._dict()
for d in records:
existing_ss_exemptions.setdefault(d.employee, {}).setdefault(
scrub(d.salary_component), d.amount
)
for employee in list(self.employees.keys()):
if not self.employees[employee]["allow_tax_exemption"]:
continue
exemptions = existing_ss_exemptions.get(employee, {})
self.add_exemptions_from_future_salary_slips(employee, exemptions)
self.employees[employee].update(exemptions)
total_exemptions = sum(list(exemptions.values()))
self.add_to_total_exemption(employee, total_exemptions)
def add_exemptions_from_future_salary_slips(self, employee, exemptions):
for ss in self.future_salary_slips.get(employee, []):
for e in ss.earnings:
if not e.is_tax_applicable:
exemptions.setdefault(scrub(e.salary_component), 0)
exemptions[scrub(e.salary_component)] += flt(e.amount)
for d in ss.deductions:
if d.exempted_from_income_tax:
exemptions.setdefault(scrub(d.salary_component), 0)
exemptions[scrub(d.salary_component)] += flt(d.amount)
return exemptions
def get_tax_exempted_components(self):
# nontaxable earning components
nontaxable_earning_components = [
d.name
for d in frappe.get_all(
"Salary Component", {"type": "Earning", "is_tax_applicable": 0, "disabled": 0}
)
]
# tax exempted deduction components
tax_exempted_deduction_components = [
d.name
for d in frappe.get_all(
"Salary Component", {"type": "Deduction", "exempted_from_income_tax": 1, "disabled": 0}
)
]
tax_exempted_components = nontaxable_earning_components + tax_exempted_deduction_components
# Add columns
for d in tax_exempted_components:
self.add_column(d)
return tax_exempted_components
def add_to_total_exemption(self, employee, amount):
self.employees[employee].setdefault("total_exemption", 0)
self.employees[employee]["total_exemption"] += amount
def get_employee_tax_exemptions(self):
# add columns
exemption_categories = frappe.get_all("Employee Tax Exemption Category", {"is_active": 1})
for d in exemption_categories:
self.add_column(d.name)
self.employees_with_proofs = []
self.get_tax_exemptions("Employee Tax Exemption Proof Submission")
if self.filters.consider_tax_exemption_declaration:
self.get_tax_exemptions("Employee Tax Exemption Declaration")
def get_tax_exemptions(self, source):
# Get category-wise exmeptions based on submitted proofs or declarations
if source == "Employee Tax Exemption Proof Submission":
child_doctype = "Employee Tax Exemption Proof Submission Detail"
else:
child_doctype = "Employee Tax Exemption Declaration Category"
max_exemptions = self.get_max_exemptions_based_on_category()
par = frappe.qb.DocType(source)
child = frappe.qb.DocType(child_doctype)
records = (
frappe.qb.from_(par)
.inner_join(child)
.on(par.name == child.parent)
.select(par.employee, child.exemption_category, Sum(child.amount).as_("amount"))
.where(par.docstatus == 1)
.where(par.employee.isin(list(self.employees.keys())))
.where(par.payroll_period == self.filters.payroll_period)
.groupby(par.employee, child.exemption_category)
).run(as_dict=True)
for d in records:
if not self.employees[d.employee]["allow_tax_exemption"]:
continue
if source == "Employee Tax Exemption Declaration" and d.employee in self.employees_with_proofs:
continue
amount = flt(d.amount)
max_eligible_amount = flt(max_exemptions.get(d.exemption_category))
if max_eligible_amount and amount > max_eligible_amount:
amount = max_eligible_amount
self.employees[d.employee].setdefault(scrub(d.exemption_category), amount)
self.add_to_total_exemption(d.employee, amount)
if (
source == "Employee Tax Exemption Proof Submission"
and d.employee not in self.employees_with_proofs
):
self.employees_with_proofs.append(d.employee)
def get_max_exemptions_based_on_category(self):
return dict(
frappe.get_all(
"Employee Tax Exemption Category",
filters={"is_active": 1},
fields=["name", "max_amount"],
as_list=1,
)
)
def get_hra(self):
if not frappe.get_meta("Employee Tax Exemption Declaration").has_field("monthly_house_rent"):
return
self.add_column("HRA")
self.employees_with_proofs = []
self.get_eligible_hra("Employee Tax Exemption Proof Submission")
if self.filters.consider_tax_exemption_declaration:
self.get_eligible_hra("Employee Tax Exemption Declaration")
def get_eligible_hra(self, source):
if source == "Employee Tax Exemption Proof Submission":
hra_amount_field = "total_eligible_hra_exemption"
else:
hra_amount_field = "annual_hra_exemption"
records = frappe.get_all(
source,
filters={
"docstatus": 1,
"employee": ["in", list(self.employees.keys())],
"payroll_period": self.filters.payroll_period,
},
fields=["employee", hra_amount_field],
as_list=1,
)
for d in records:
if not self.employees[d[0]]["allow_tax_exemption"]:
continue
if d[0] not in self.employees_with_proofs:
self.employees[d[0]].setdefault("hra", d[1])
self.add_to_total_exemption(d[0], d[1])
self.employees_with_proofs.append(d[0])
def get_standard_tax_exemption(self):
self.add_column("Standard Tax Exemption")
standard_exemptions_per_slab = dict(
frappe.get_all(
"Income Tax Slab",
filters={"company": self.filters.company, "docstatus": 1, "disabled": 0},
fields=["name", "standard_tax_exemption_amount"],
as_list=1,
)
)
for emp, emp_details in self.employees.items():
if not self.employees[emp]["allow_tax_exemption"]:
continue
income_tax_slab = emp_details.get("income_tax_slab")
standard_exemption = standard_exemptions_per_slab.get(income_tax_slab, 0)
emp_details["standard_tax_exemption"] = standard_exemption
self.add_to_total_exemption(emp, standard_exemption)
self.add_column("Total Exemption")
def get_total_taxable_amount(self):
self.add_column("Total Taxable Amount")
for emp, emp_details in self.employees.items():
emp_details["total_taxable_amount"] = flt(emp_details.get("ctc")) - flt(
emp_details.get("total_exemption")
)
def get_applicable_tax(self):
self.add_column("Applicable Tax")
is_tax_rounded = frappe.db.get_value(
"Salary Component",
{"variable_based_on_taxable_salary": 1, "disabled": 0},
"round_to_the_nearest_integer",
)
for emp, emp_details in self.employees.items():
tax_slab = emp_details.get("income_tax_slab")
if tax_slab:
tax_slab = frappe.get_cached_doc("Income Tax Slab", tax_slab)
employee_dict = frappe.get_doc("Employee", emp).as_dict()
tax_amount = calculate_tax_by_tax_slab(
emp_details["total_taxable_amount"], tax_slab, eval_globals=None, eval_locals=employee_dict
)
else:
tax_amount = 0.0
if is_tax_rounded:
tax_amount = rounded(tax_amount)
emp_details["applicable_tax"] = tax_amount
def get_total_deducted_tax(self):
self.add_column("Total Tax Deducted")
ss = frappe.qb.DocType("Salary Slip")
ss_ded = frappe.qb.DocType("Salary Detail")
records = (
frappe.qb.from_(ss)
.inner_join(ss_ded)
.on(ss.name == ss_ded.parent)
.select(ss.employee, Sum(ss_ded.amount).as_("amount"))
.where(ss.docstatus == 1)
.where(ss.employee.isin(list(self.employees.keys())))
.where(ss_ded.parentfield == "deductions")
.where(ss_ded.variable_based_on_taxable_salary == 1)
.where(ss.start_date >= self.payroll_period_start_date)
.where(ss.end_date <= self.payroll_period_end_date)
.groupby(ss.employee)
).run(as_dict=True)
for d in records:
self.employees[d.employee].setdefault("total_tax_deducted", d.amount)
def get_payable_tax(self):
self.add_column("Payable Tax")
for emp, emp_details in self.employees.items():
emp_details["payable_tax"] = flt(emp_details.get("applicable_tax")) - flt(
emp_details.get("total_tax_deducted")
)
def add_column(self, label, fieldname=None, fieldtype=None, options=None, width=None):
col = {
"label": _(label),
"fieldname": fieldname or scrub(label),
"fieldtype": fieldtype or "Currency",
"options": options,
"width": width or "140px",
}
self.columns.append(col)
def get_fixed_columns(self):
self.columns = [
{
"label": _("Employee"),
"fieldname": "employee",
"fieldtype": "Link",
"options": "Employee",
"width": "140px",
},
{
"label": _("Employee Name"),
"fieldname": "employee_name",
"fieldtype": "Data",
"width": "160px",
},
{
"label": _("Department"),
"fieldname": "department",
"fieldtype": "Link",
"options": "Department",
"width": "140px",
},
{
"label": _("Designation"),
"fieldname": "designation",
"fieldtype": "Link",
"options": "Designation",
"width": "140px",
},
{"label": _("Date of Joining"), "fieldname": "date_of_joining", "fieldtype": "Date"},
{
"label": _("Income Tax Slab"),
"fieldname": "income_tax_slab",
"fieldtype": "Link",
"options": "Income Tax Slab",
"width": "140px",
},
{"label": _("CTC"), "fieldname": "ctc", "fieldtype": "Currency", "width": "140px"},
]

115
erpnext/payroll/report/income_tax_computation/test_income_tax_computation.py Normal file
View File

@ -0,0 +1,115 @@
import unittest
import frappe
from frappe.utils import getdate
from erpnext.hr.doctype.employee.test_employee import make_employee
from erpnext.payroll.doctype.employee_tax_exemption_declaration.test_employee_tax_exemption_declaration import (
create_payroll_period,
)
from erpnext.payroll.doctype.salary_slip.test_salary_slip import (
create_exemption_declaration,
create_salary_slips_for_payroll_period,
create_tax_slab,
)
from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
from erpnext.payroll.report.income_tax_computation.income_tax_computation import execute
class TestIncomeTaxComputation(unittest.TestCase):
def setUp(self):
self.cleanup_records()
self.create_records()
def tearDown(self):
frappe.db.rollback()
def cleanup_records(self):
frappe.db.sql("delete from `tabEmployee Tax Exemption Declaration`")
frappe.db.sql("delete from `tabPayroll Period`")
frappe.db.sql("delete from `tabIncome Tax Slab`")
frappe.db.sql("delete from `tabSalary Component`")
frappe.db.sql("delete from `tabEmployee Benefit Application`")
frappe.db.sql("delete from `tabEmployee Benefit Claim`")
frappe.db.sql("delete from `tabEmployee` where company='_Test Company'")
frappe.db.sql("delete from `tabSalary Slip`")
def create_records(self):
self.employee = make_employee(
"employee_tax_computation@example.com",
company="_Test Company",
date_of_joining=getdate("01-10-2021"),
)
self.payroll_period = create_payroll_period(
name="_Test Payroll Period 1", company="_Test Company"
)
self.income_tax_slab = create_tax_slab(
self.payroll_period,
allow_tax_exemption=True,
effective_date=getdate("2019-04-01"),
company="_Test Company",
)
salary_structure = make_salary_structure(
"Monthly Salary Structure Test Income Tax Computation",
"Monthly",
employee=self.employee,
company="_Test Company",
currency="INR",
payroll_period=self.payroll_period,
test_tax=True,
)
create_exemption_declaration(self.employee, self.payroll_period.name)
create_salary_slips_for_payroll_period(
self.employee, salary_structure.name, self.payroll_period, deduct_random=False, num=3
)
def test_report(self):
filters = frappe._dict(
{
"company": "_Test Company",
"payroll_period": self.payroll_period.name,
"employee": self.employee,
}
)
result = execute(filters)
expected_data = {
"employee": self.employee,
"employee_name": "employee_tax_computation@example.com",
"department": "All Departments",
"income_tax_slab": self.income_tax_slab,
"ctc": 936000.0,
"professional_tax": 2400.0,
"standard_tax_exemption": 50000,
"total_exemption": 52400.0,
"total_taxable_amount": 883600.0,
"applicable_tax": 92789.0,
"total_tax_deducted": 17997.0,
"payable_tax": 74792,
}
for key, val in expected_data.items():
self.assertEqual(result[1][0].get(key), val)
# Run report considering tax exemption declaration
filters.consider_tax_exemption_declaration = 1
result = execute(filters)
expected_data.update(
{
"_test_category": 100000.0,
"total_exemption": 152400.0,
"total_taxable_amount": 783600.0,
"applicable_tax": 71989.0,
"payable_tax": 53992.0,
}
)
for key, val in expected_data.items():
self.assertEqual(result[1][0].get(key), val)

13
erpnext/payroll/workspace/payroll/payroll.json
View File

@ -245,6 +245,17 @@
"onboard": 0,
"type": "Link"
},
{
"dependencies": "Salary Structure",
"hidden": 0,
"is_query_report": 1,
"label": "Income Tax Computation",
"link_count": 0,
"link_to": "Income Tax Computation",
"link_type": "Report",
"onboard": 0,
"type": "Link"
},
{
"dependencies": "Salary Slip",
"hidden": 0,
@ -312,7 +323,7 @@
"type": "Link"
}
],
"modified": "2022-01-13 17:41:19.098813",
"modified": "2022-02-23 17:41:19.098813",
"modified_by": "Administrator",
"module": "Payroll",
"name": "Payroll",