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test: HRA Exemption in Employee Tax Exemption Declaration

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This commit is contained in:
Rucha Mahabal 2022-05-11 16:45:20 +05:30 committed by Nabin Hait
parent 2b65c9616f
commit 5e96a46c87
2 changed files with 288 additions and 4 deletions
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283
erpnext/payroll/doctype/employee_tax_exemption_declaration/test_employee_tax_exemption_declaration.py
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@ -4,13 +4,15 @@
import unittest
import frappe
from frappe.tests.utils import FrappeTestCase
from frappe.utils import add_months, getdate
import erpnext
from erpnext.hr.doctype.employee.test_employee import make_employee
from erpnext.hr.utils import DuplicateDeclarationError
class TestEmployeeTaxExemptionDeclaration(unittest.TestCase):
class TestEmployeeTaxExemptionDeclaration(FrappeTestCase):
def setUp(self):
make_employee("employee@taxexepmtion.com")
make_employee("employee1@taxexepmtion.com")
@ -112,6 +114,257 @@ class TestEmployeeTaxExemptionDeclaration(unittest.TestCase):
self.assertEqual(declaration.total_exemption_amount, 100000)
def test_india_hra_exemption(self):
setup_hra_exemption_prerequisites("Monthly")
employee = frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name")
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "Test Company",
"payroll_period": "_Test Payroll Period 1",
"currency": "INR",
"monthly_house_rent": 50000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test Sub Category",
exemption_category="_Test Category",
amount=80000,
),
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Monthly HRA received = 3000
# should set HRA exemption as per actual annual HRA because that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 3000)
self.assertEqual(declaration.annual_hra_exemption, 36000)
# 100000 Standard Exemption + 36000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 136000)
def test_india_hra_exemption_with_daily_payroll_frequency(self):
setup_hra_exemption_prerequisites("Daily")
employee = frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name")
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "Test Company",
"payroll_period": "_Test Payroll Period 1",
"currency": "INR",
"monthly_house_rent": 170000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Daily HRA received = 3000
# should set HRA exemption as per (rent - 10% of Basic Salary), that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 17916.67)
self.assertEqual(declaration.annual_hra_exemption, 215000)
# 50000 Standard Exemption + 215000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 265000)
def test_india_hra_exemption_with_weekly_payroll_frequency(self):
setup_hra_exemption_prerequisites("Weekly")
employee = frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name")
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "Test Company",
"payroll_period": "_Test Payroll Period 1",
"currency": "INR",
"monthly_house_rent": 170000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Weekly HRA received = 3000
# should set HRA exemption as per actual annual HRA because that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 13000)
self.assertEqual(declaration.annual_hra_exemption, 156000)
# 50000 Standard Exemption + 156000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 206000)
def test_india_hra_exemption_with_fortnightly_payroll_frequency(self):
setup_hra_exemption_prerequisites("Fortnightly")
employee = frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name")
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "Test Company",
"payroll_period": "_Test Payroll Period 1",
"currency": "INR",
"monthly_house_rent": 170000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Fortnightly HRA received = 3000
# should set HRA exemption as per actual annual HRA because that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 6500)
self.assertEqual(declaration.annual_hra_exemption, 78000)
# 50000 Standard Exemption + 78000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 128000)
def test_india_hra_exemption_with_bimonthly_payroll_frequency(self):
setup_hra_exemption_prerequisites("Bimonthly")
employee = frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name")
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "Test Company",
"payroll_period": "_Test Payroll Period 1",
"currency": "INR",
"monthly_house_rent": 50000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test Sub Category",
exemption_category="_Test Category",
amount=80000,
),
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Bimonthly HRA received = 3000
# should set HRA exemption as per actual annual HRA because that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 1500)
self.assertEqual(declaration.annual_hra_exemption, 18000)
# 100000 Standard Exemption + 18000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 118000)
def test_india_hra_exemption_with_multiple_salary_structure_assignments(self):
from erpnext.payroll.doctype.salary_slip.test_salary_slip import create_tax_slab
from erpnext.payroll.doctype.salary_structure.test_salary_structure import (
create_salary_structure_assignment,
make_salary_structure,
)
payroll_period = create_payroll_period(name="_Test Payroll Period 1", company="_Test Company")
create_tax_slab(
payroll_period,
allow_tax_exemption=True,
currency="INR",
effective_date=getdate("2019-04-01"),
company="_Test Company",
)
frappe.db.set_value(
"Company", "_Test Company", {"basic_component": "Basic Salary", "hra_component": "HRA"}
)
employee = frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name")
# salary structure with base 50000, HRA 3000
make_salary_structure(
"Monthly Structure for HRA Exemption 1",
"Monthly",
employee=employee,
company="_Test Company",
currency="INR",
payroll_period=payroll_period.name,
from_date=payroll_period.start_date,
)
# salary structure with base 70000, HRA = base * 0.2 = 14000
salary_structure = make_salary_structure(
"Monthly Structure for HRA Exemption 2",
"Monthly",
employee=employee,
company="_Test Company",
currency="INR",
payroll_period=payroll_period.name,
from_date=payroll_period.start_date,
dont_submit=True,
)
for component_row in salary_structure.earnings:
if component_row.salary_component == "HRA":
component_row.amount = 0
component_row.amount_based_on_formula = 1
component_row.formula = "base * 0.2"
break
salary_structure.submit()
create_salary_structure_assignment(
employee,
salary_structure.name,
from_date=add_months(payroll_period.start_date, 6),
company="_Test Company",
currency="INR",
payroll_period=payroll_period.name,
base=70000,
allow_duplicate=True,
)
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "Test Company",
"payroll_period": "_Test Payroll Period 1",
"currency": "INR",
"monthly_house_rent": 50000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Monthly HRA received = 50000 * 6 months + 70000 * 6 months
# should set HRA exemption as per actual annual HRA because that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 8500)
self.assertEqual(declaration.annual_hra_exemption, 102000)
# 50000 Standard Exemption + 102000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 152000)
def create_payroll_period(**args):
args = frappe._dict(args)
@ -163,3 +416,31 @@ def create_exemption_category():
"is_active": 1,
}
).insert()
def setup_hra_exemption_prerequisites(frequency):
from erpnext.payroll.doctype.salary_slip.test_salary_slip import create_tax_slab
from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
payroll_period = create_payroll_period(name="_Test Payroll Period 1", company="_Test Company")
create_tax_slab(
payroll_period,
allow_tax_exemption=True,
currency="INR",
effective_date=getdate("2019-04-01"),
company="_Test Company",
)
make_salary_structure(
f"{frequency} Structure for HRA Exemption",
frequency,
employee=frappe.get_value("Employee", {"user_id": "employee@taxexepmtion.com"}, "name"),
company="_Test Company",
currency="INR",
payroll_period=payroll_period,
)
frappe.db.set_value(
"Company", "_Test Company", {"basic_component": "Basic Salary", "hra_component": "HRA"}
)

9
erpnext/payroll/doctype/salary_structure/test_salary_structure.py
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@ -230,9 +230,12 @@ def create_salary_structure_assignment(
company=None,
currency=erpnext.get_default_currency(),
payroll_period=None,
base=None,
allow_duplicate=False,
):
if frappe.db.exists("Salary Structure Assignment", {"employee": employee}):
if not allow_duplicate and frappe.db.exists(
"Salary Structure Assignment", {"employee": employee}
):
frappe.db.sql("""delete from `tabSalary Structure Assignment` where employee=%s""", (employee))
if not payroll_period:
@ -245,7 +248,7 @@ def create_salary_structure_assignment(
salary_structure_assignment = frappe.new_doc("Salary Structure Assignment")
salary_structure_assignment.employee = employee
salary_structure_assignment.base = 50000
salary_structure_assignment.base = base or 50000
salary_structure_assignment.variable = 5000
if not from_date: