feat: Tax for recurring additional salary (#27459)
* fix: Logic for tax calculation on recurring additional salary * fix: Get actual amount always in case of overwritten additional salary even if based on payment days * feat: Test case added for recurring additional salary * fix: use query builder to get additional salaries instead of raw SQL * fix: query formatting and remove trailing spaces Co-authored-by: Rucha Mahabal <ruchamahabal2@gmail.com>
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Nabin Hait
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@ -55,6 +55,7 @@ def make_employee(user, company=None, **kwargs):
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"email": user,
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"first_name": user,
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"new_password": "password",
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"send_welcome_email": 0,
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"roles": [{"doctype": "Has Role", "role": "Employee"}]
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}).insert()
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@ -125,27 +125,28 @@ class AdditionalSalary(Document):
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no_of_days = date_diff(getdate(end_date), getdate(start_date)) + 1
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return amount_per_day * no_of_days
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@frappe.whitelist()
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def get_additional_salaries(employee, start_date, end_date, component_type):
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additional_salary_list = frappe.db.sql("""
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select name, salary_component as component, type, amount,
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overwrite_salary_structure_amount as overwrite,
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deduct_full_tax_on_selected_payroll_date
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from `tabAdditional Salary`
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where employee=%(employee)s
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and docstatus = 1
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and (
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payroll_date between %(from_date)s and %(to_date)s
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or
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from_date <= %(to_date)s and to_date >= %(to_date)s
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)
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and type = %(component_type)s
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order by salary_component, overwrite ASC
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""", {
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'employee': employee,
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'from_date': start_date,
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'to_date': end_date,
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'component_type': "Earning" if component_type == "earnings" else "Deduction"
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}, as_dict=1)
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comp_type = 'Earning' if component_type == 'earnings' else 'Deduction'
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additional_sal = frappe.qb.DocType('Additional Salary')
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component_field = additional_sal.salary_component.as_('component')
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overwrite_field = additional_sal.overwrite_salary_structure_amount.as_('overwrite')
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additional_salary_list = frappe.qb.from_(
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additional_sal
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).select(
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additional_sal.name, component_field, additional_sal.type,
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additional_sal.amount, additional_sal.is_recurring, overwrite_field,
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additional_sal.deduct_full_tax_on_selected_payroll_date
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).where(
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(additional_sal.employee == employee)
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& (additional_sal.docstatus == 1)
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& (additional_sal.type == comp_type)
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).where(
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additional_sal.payroll_date[start_date: end_date]
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| ((additional_sal.from_date <= end_date) & (additional_sal.to_date >= end_date))
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).run(as_dict=True)
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additional_salaries = []
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components_to_overwrite = []
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@ -12,6 +12,7 @@
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"year_to_date",
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"section_break_5",
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"additional_salary",
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"is_recurring_additional_salary",
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"statistical_component",
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"depends_on_payment_days",
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"exempted_from_income_tax",
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@ -235,11 +236,19 @@
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"label": "Year To Date",
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"options": "currency",
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"read_only": 1
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}
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},
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{
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"default": "0",
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"depends_on": "eval:doc.parenttype=='Salary Slip' && doc.additional_salary",
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"fieldname": "is_recurring_additional_salary",
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"fieldtype": "Check",
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"label": "Is Recurring Additional Salary",
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"read_only": 1
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}
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],
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"istable": 1,
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"links": [],
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"modified": "2021-01-14 13:39:15.847158",
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"modified": "2021-08-30 13:39:15.847158",
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"modified_by": "Administrator",
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"module": "Payroll",
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"name": "Salary Detail",
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@ -630,7 +630,8 @@ class SalarySlip(TransactionBase):
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get_salary_component_data(additional_salary.component),
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additional_salary.amount,
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component_type,
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additional_salary
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additional_salary,
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is_recurring = additional_salary.is_recurring
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)
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def add_tax_components(self, payroll_period):
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@ -651,7 +652,7 @@ class SalarySlip(TransactionBase):
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tax_row = get_salary_component_data(d)
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self.update_component_row(tax_row, tax_amount, "deductions")
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def update_component_row(self, component_data, amount, component_type, additional_salary=None):
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def update_component_row(self, component_data, amount, component_type, additional_salary=None, is_recurring = 0):
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component_row = None
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for d in self.get(component_type):
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if d.salary_component != component_data.salary_component:
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@ -698,6 +699,8 @@ class SalarySlip(TransactionBase):
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else:
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component_row.default_amount = 0
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component_row.additional_amount = amount
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component_row.is_recurring_additional_salary = is_recurring
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component_row.additional_salary = additional_salary.name
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component_row.deduct_full_tax_on_selected_payroll_date = \
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additional_salary.deduct_full_tax_on_selected_payroll_date
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@ -894,25 +897,33 @@ class SalarySlip(TransactionBase):
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amount, additional_amount = earning.default_amount, earning.additional_amount
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if earning.is_tax_applicable:
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if additional_amount:
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taxable_earnings += (amount - additional_amount)
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additional_income += additional_amount
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if earning.deduct_full_tax_on_selected_payroll_date:
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additional_income_with_full_tax += additional_amount
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continue
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if earning.is_flexible_benefit:
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flexi_benefits += amount
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else:
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taxable_earnings += amount
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taxable_earnings += (amount - additional_amount)
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additional_income += additional_amount
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# Get additional amount based on future recurring additional salary
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if additional_amount and earning.is_recurring_additional_salary:
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additional_income += self.get_future_recurring_additional_amount(earning.additional_salary,
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earning.additional_amount) # Used earning.additional_amount to consider the amount for the full month
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if earning.deduct_full_tax_on_selected_payroll_date:
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additional_income_with_full_tax += additional_amount
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if allow_tax_exemption:
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for ded in self.deductions:
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if ded.exempted_from_income_tax:
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amount = ded.amount
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amount, additional_amount = ded.amount, ded.additional_amount
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if based_on_payment_days:
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amount = self.get_amount_based_on_payment_days(ded, joining_date, relieving_date)[0]
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taxable_earnings -= flt(amount)
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amount, additional_amount = self.get_amount_based_on_payment_days(ded, joining_date, relieving_date)
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taxable_earnings -= flt(amount - additional_amount)
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additional_income -= additional_amount
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if additional_amount and ded.is_recurring_additional_salary:
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additional_income -= self.get_future_recurring_additional_amount(ded.additional_salary,
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ded.additional_amount) # Used ded.additional_amount to consider the amount for the full month
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return frappe._dict({
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"taxable_earnings": taxable_earnings,
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@ -921,11 +932,21 @@ class SalarySlip(TransactionBase):
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"flexi_benefits": flexi_benefits
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})
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def get_future_recurring_additional_amount(self, additional_salary, monthly_additional_amount):
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future_recurring_additional_amount = 0
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to_date = frappe.db.get_value("Additional Salary", additional_salary, 'to_date')
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# future month count excluding current
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future_recurring_period = (getdate(to_date).month - getdate(self.start_date).month)
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if future_recurring_period > 0:
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future_recurring_additional_amount = monthly_additional_amount * future_recurring_period # Used earning.additional_amount to consider the amount for the full month
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return future_recurring_additional_amount
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def get_amount_based_on_payment_days(self, row, joining_date, relieving_date):
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amount, additional_amount = row.amount, row.additional_amount
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if (self.salary_structure and
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cint(row.depends_on_payment_days) and cint(self.total_working_days) and
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(not self.salary_slip_based_on_timesheet or
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cint(row.depends_on_payment_days) and cint(self.total_working_days)
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and not (row.additional_salary and row.default_amount) # to identify overwritten additional salary
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and (not self.salary_slip_based_on_timesheet or
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getdate(self.start_date) < joining_date or
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(relieving_date and getdate(self.end_date) > relieving_date)
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)):
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@ -536,6 +536,61 @@ class TestSalarySlip(unittest.TestCase):
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# undelete fixture data
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frappe.db.rollback()
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def test_tax_for_recurring_additional_salary(self):
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frappe.db.sql("""delete from `tabPayroll Period`""")
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frappe.db.sql("""delete from `tabSalary Component`""")
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payroll_period = create_payroll_period()
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create_tax_slab(payroll_period, allow_tax_exemption=True)
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employee = make_employee("test_tax@salary.slip")
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delete_docs = [
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"Salary Slip",
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"Additional Salary",
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"Employee Tax Exemption Declaration",
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"Employee Tax Exemption Proof Submission",
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"Employee Benefit Claim",
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"Salary Structure Assignment"
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]
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for doc in delete_docs:
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frappe.db.sql("delete from `tab%s` where employee='%s'" % (doc, employee))
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from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
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salary_structure = make_salary_structure("Stucture to test tax", "Monthly",
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other_details={"max_benefits": 100000}, test_tax=True,
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employee=employee, payroll_period=payroll_period)
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create_salary_slips_for_payroll_period(employee, salary_structure.name,
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payroll_period, deduct_random=False, num=3)
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tax_paid = get_tax_paid_in_period(employee)
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annual_tax = 23196.0
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self.assertEqual(tax_paid, annual_tax)
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frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
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#------------------------------------
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# Recurring additional salary
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start_date = add_months(payroll_period.start_date, 3)
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end_date = add_months(payroll_period.start_date, 5)
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create_recurring_additional_salary(employee, "Performance Bonus", 20000, start_date, end_date)
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frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
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create_salary_slips_for_payroll_period(employee, salary_structure.name,
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payroll_period, deduct_random=False, num=4)
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tax_paid = get_tax_paid_in_period(employee)
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annual_tax = 32315.0
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self.assertEqual(tax_paid, annual_tax)
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frappe.db.rollback()
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def make_activity_for_employee(self):
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activity_type = frappe.get_doc("Activity Type", "_Test Activity Type")
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activity_type.billing_rate = 50
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@ -1007,3 +1062,17 @@ def make_salary_slip_for_payment_days_dependency_test(employee, salary_structure
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salary_slip = frappe.get_doc("Salary Slip", salary_slip_name)
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return salary_slip
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def create_recurring_additional_salary(employee, salary_component, amount, from_date, to_date, company=None):
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frappe.get_doc({
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"doctype": "Additional Salary",
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"employee": employee,
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"company": company or erpnext.get_default_company(),
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"salary_component": salary_component,
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"is_recurring": 1,
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"from_date": from_date,
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"to_date": to_date,
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"amount": amount,
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"type": "Earning",
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"currency": erpnext.get_default_currency()
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}).submit()
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