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fix: HRA Exemption calculation in case of multiple salary structure assignments

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This commit is contained in:
Rucha Mahabal 2022-05-04 17:21:19 +05:30 committed by Nabin Hait
parent f07246af82
commit 34925a3a8c
2 changed files with 115 additions and 61 deletions
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24
erpnext/hr/utils.py
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@ -439,20 +439,18 @@ def check_effective_date(from_date, to_date, frequency, based_on_date_of_joining
return False
def get_salary_assignment(employee, date):
assignment = frappe.db.sql(
"""
select * from `tabSalary Structure Assignment`
where employee=%(employee)s
and docstatus = 1
and %(on_date)s >= from_date order by from_date desc limit 1""",
{
"employee": employee,
"on_date": date,
},
as_dict=1,
def get_salary_assignments(employee, payroll_period):
start_date, end_date = frappe.db.get_value(
"Payroll Period", payroll_period, ["start_date", "end_date"]
)
return assignment[0] if assignment else None
assignments = frappe.db.get_all(
"Salary Structure Assignment",
filters={"employee": employee, "docstatus": 1, "from_date": ["between", (start_date, end_date)]},
fields=["*"],
order_by="from_date",
)
return assignments
def get_sal_slip_total_benefit_given(employee, payroll_period, component=False):

152
erpnext/regional/india/utils.py
View File

@ -1,14 +1,24 @@
import json
import math
import re
import frappe
from frappe import _
from frappe.model.utils import get_fetch_values
from frappe.utils import cint, cstr, date_diff, flt, getdate, nowdate
from frappe.utils import (
add_days,
cint,
cstr,
date_diff,
flt,
get_link_to_form,
getdate,
month_diff,
)
from erpnext.controllers.accounts_controller import get_taxes_and_charges
from erpnext.controllers.taxes_and_totals import get_itemised_tax, get_itemised_taxable_amount
from erpnext.hr.utils import get_salary_assignment
from erpnext.hr.utils import get_salary_assignments
from erpnext.payroll.doctype.salary_structure.salary_structure import make_salary_slip
from erpnext.regional.india import number_state_mapping, state_numbers, states
@ -360,44 +370,55 @@ def calculate_annual_eligible_hra_exemption(doc):
"Company", doc.company, ["basic_component", "hra_component"]
)
if not (basic_component and hra_component):
frappe.throw(_("Please mention Basic and HRA component in Company"))
annual_exemption, monthly_exemption, hra_amount = 0, 0, 0
frappe.throw(
_("Please set Basic and HRA component in Company {0}").format(
get_link_to_form("Company", doc.company)
)
)
annual_exemption = monthly_exemption = hra_amount = basic_amount = 0
if hra_component and basic_component:
assignment = get_salary_assignment(doc.employee, nowdate())
if assignment:
hra_component_exists = frappe.db.exists(
"Salary Detail",
{
"parent": assignment.salary_structure,
"salary_component": hra_component,
"parentfield": "earnings",
"parenttype": "Salary Structure",
},
)
assignments = get_salary_assignments(doc.employee, doc.payroll_period)
if hra_component_exists:
basic_amount, hra_amount = get_component_amt_from_salary_slip(
doc.employee, assignment.salary_structure, basic_component, hra_component
)
if hra_amount:
if doc.monthly_house_rent:
annual_exemption = calculate_hra_exemption(
assignment.salary_structure,
basic_amount,
hra_amount,
doc.monthly_house_rent,
doc.rented_in_metro_city,
)
if annual_exemption > 0:
monthly_exemption = annual_exemption / 12
else:
annual_exemption = 0
elif doc.docstatus == 1:
if not assignments and doc.docstatus == 1:
frappe.throw(
_("Salary Structure must be submitted before submission of Tax Ememption Declaration")
_("Salary Structure must be submitted before submission of {0}").format(doc.doctype)
)
assignment_dates = [assignment.from_date for assignment in assignments]
for idx, assignment in enumerate(assignments):
if has_hra_component(assignment.salary_structure, hra_component):
basic_salary_amt, hra_salary_amt = get_component_amt_from_salary_slip(
doc.employee,
assignment.salary_structure,
basic_component,
hra_component,
assignment.from_date,
)
to_date = get_end_date_for_assignment(assignment_dates, idx, doc.payroll_period)
frequency = frappe.get_value(
"Salary Structure", assignment.salary_structure, "payroll_frequency"
)
basic_amount += get_component_pay(frequency, basic_salary_amt, assignment.from_date, to_date)
hra_amount += get_component_pay(frequency, hra_salary_amt, assignment.from_date, to_date)
if hra_amount:
if doc.monthly_house_rent:
annual_exemption = calculate_hra_exemption(
assignment.salary_structure,
basic_amount,
hra_amount,
doc.monthly_house_rent,
doc.rented_in_metro_city,
)
if annual_exemption > 0:
monthly_exemption = annual_exemption / 12
else:
annual_exemption = 0
return frappe._dict(
{
"hra_amount": hra_amount,
@ -407,10 +428,44 @@ def calculate_annual_eligible_hra_exemption(doc):
)
def get_component_amt_from_salary_slip(employee, salary_structure, basic_component, hra_component):
def has_hra_component(salary_structure, hra_component):
return frappe.db.exists(
"Salary Detail",
{
"parent": salary_structure,
"salary_component": hra_component,
"parentfield": "earnings",
"parenttype": "Salary Structure",
},
)
def get_end_date_for_assignment(assignment_dates, idx, payroll_period):
end_date = None
try:
end_date = assignment_dates[idx + 1]
end_date = add_days(end_date, -1)
except IndexError:
pass
if not end_date:
end_date = frappe.db.get_value("Payroll Period", payroll_period, "end_date")
return end_date
def get_component_amt_from_salary_slip(
employee, salary_structure, basic_component, hra_component, from_date
):
salary_slip = make_salary_slip(
salary_structure, employee=employee, for_preview=1, ignore_permissions=True
)
# generate salary slip as per assignment on "from_date"
salary_slip.posting_date = from_date
salary_slip.start_date = salary_slip.end_date = None
salary_slip.run_method("process_salary_structure", for_preview=True)
basic_amt, hra_amt = 0, 0
for earning in salary_slip.earnings:
if earning.salary_component == basic_component:
@ -423,36 +478,37 @@ def get_component_amt_from_salary_slip(employee, salary_structure, basic_compone
def calculate_hra_exemption(
salary_structure, basic, monthly_hra, monthly_house_rent, rented_in_metro_city
salary_structure, annual_basic, annual_hra, monthly_house_rent, rented_in_metro_city
):
# TODO make this configurable
exemptions = []
frequency = frappe.get_value("Salary Structure", salary_structure, "payroll_frequency")
# case 1: The actual amount allotted by the employer as the HRA.
exemptions.append(get_annual_component_pay(frequency, monthly_hra))
actual_annual_rent = monthly_house_rent * 12
annual_basic = get_annual_component_pay(frequency, basic)
exemptions.append(annual_hra)
# case 2: Actual rent paid less 10% of the basic salary.
actual_annual_rent = monthly_house_rent * 12
exemptions.append(flt(actual_annual_rent) - flt(annual_basic * 0.1))
# case 3: 50% of the basic salary, if the employee is staying in a metro city (40% for a non-metro city).
exemptions.append(annual_basic * 0.5 if rented_in_metro_city else annual_basic * 0.4)
# return minimum of 3 cases
return min(exemptions)
def get_annual_component_pay(frequency, amount):
def get_component_pay(frequency, amount, from_date, to_date):
days = date_diff(to_date, from_date) + 1
if frequency == "Daily":
return amount * 365
return amount * days
elif frequency == "Weekly":
return amount * 52
return amount * math.ceil(days / 7)
elif frequency == "Fortnightly":
return amount * 26
return amount * math.ceil(days / 15)
elif frequency == "Monthly":
return amount * 12
return amount * month_diff(to_date, from_date)
elif frequency == "Bimonthly":
return amount * 6
return amount * math.ceil(days / 60)
def validate_house_rent_dates(doc):