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fix: Tax calculation on salary slip

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This commit is contained in:
Nabin Hait 2019-05-27 18:42:20 +05:30
parent a8f6938556
commit 7f375d209c
2 changed files with 59 additions and 39 deletions
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95
erpnext/hr/doctype/salary_slip/salary_slip.py
View File

@ -119,7 +119,7 @@ class SalarySlip(TransactionBase):
if not self.salary_slip_based_on_timesheet:
self.get_date_details()
self.validate_dates()
joining_date, relieving_date = frappe.db.get_value("Employee", self.employee,
joining_date, relieving_date = frappe.get_cached_value("Employee", self.employee,
["date_of_joining", "relieving_date"])
self.get_leave_details(joining_date, relieving_date)
@ -183,7 +183,7 @@ class SalarySlip(TransactionBase):
def get_leave_details(self, joining_date=None, relieving_date=None, lwp=None, for_preview=0):
if not joining_date:
joining_date, relieving_date = frappe.db.get_value("Employee", self.employee,
joining_date, relieving_date = frappe.get_cached_value("Employee", self.employee,
["date_of_joining", "relieving_date"])
working_days = date_diff(self.end_date, self.start_date) + 1
@ -300,9 +300,6 @@ class SalarySlip(TransactionBase):
self.rounded_total = rounded(self.net_pay)
if self.net_pay < 0:
frappe.throw(_("Net Pay cannnot be negative"))
def calculate_component_amounts(self):
if not getattr(self, '_salary_structure_doc', None):
self._salary_structure_doc = frappe.get_doc('Salary Structure', self.salary_structure)
@ -313,6 +310,7 @@ class SalarySlip(TransactionBase):
self.add_employee_benefits(payroll_period)
self.add_additional_salary_components()
self.add_tax_components(payroll_period)
self.set_component_amounts_based_on_payment_days()
def add_structure_components(self):
data = self.get_data_for_eval()
@ -404,14 +402,18 @@ class SalarySlip(TransactionBase):
def add_tax_components(self, payroll_period):
# Calculate variable_based_on_taxable_salary after all components updated in salary slip
struct_tax_components = [d.salary_component for d in self._salary_structure_doc.get("deductions")
if d.variable_based_on_taxable_salary == 1 and not d.formula and not d.amount]
tax_components, other_deduction_components = [], []
for d in self._salary_structure_doc.get("deductions"):
if d.variable_based_on_taxable_salary == 1 and not d.formula and not flt(d.amount):
tax_components.append(d.salary_component)
else:
other_deduction_components.append(d.salary_component)
if not struct_tax_components:
struct_tax_components = [d.name for d in
frappe.get_all("Salary Component", filters={"variable_based_on_taxable_salary": 1})]
if not tax_components:
tax_components = [d.name for d in frappe.get_all("Salary Component", filters={"variable_based_on_taxable_salary": 1})
if d.name not in other_deduction_components]
for d in struct_tax_components:
for d in tax_components:
tax_amount = self.calculate_variable_based_on_taxable_salary(d, payroll_period)
tax_row = self.get_salary_slip_row(d)
self.update_component_row(tax_row, tax_amount, "deductions")
@ -477,8 +479,7 @@ class SalarySlip(TransactionBase):
future_structured_taxable_earnings = current_taxable_earnings.taxable_earnings * (math.ceil(remaining_sub_periods) - 1)
# get taxable_earnings, addition_earnings for current actual payment days
self.set_component_amounts_based_on_payment_days()
current_taxable_earnings_for_payment_days = self.get_taxable_earnings()
current_taxable_earnings_for_payment_days = self.get_taxable_earnings(based_on_payment_days=1)
current_structured_taxable_earnings = current_taxable_earnings_for_payment_days.taxable_earnings
current_additional_earnings = current_taxable_earnings_for_payment_days.additional_income
current_additional_earnings_with_full_tax = current_taxable_earnings_for_payment_days.additional_income_with_full_tax
@ -501,7 +502,6 @@ class SalarySlip(TransactionBase):
# Structured tax amount
total_structured_tax_amount = self.calculate_tax_by_tax_slab(payroll_period, total_taxable_earnings_without_full_tax_addl_components)
current_structured_tax_amount = (total_structured_tax_amount - previous_total_paid_taxes) / remaining_sub_periods
# Total taxable earnings with additional earnings with full tax
@ -560,25 +560,39 @@ class SalarySlip(TransactionBase):
return total_tax_paid
def get_taxable_earnings(self, only_flexi=0):
def get_taxable_earnings(self, based_on_payment_days=0):
joining_date, relieving_date = frappe.get_cached_value("Employee", self.employee,
["date_of_joining", "relieving_date"])
if not relieving_date:
relieving_date = getdate(self.end_date)
if not joining_date:
frappe.throw(_("Please set the Date Of Joining for employee {0}").format(frappe.bold(self.employee_name)))
taxable_earnings = 0
additional_income = 0
additional_income_with_full_tax = 0
flexi_benefits = 0
for earning in self.earnings:
if based_on_payment_days:
amount, additional_amount = self.get_amount_based_on_payment_days(earning, joining_date, relieving_date)
else:
amount, additional_amount = earning.amount, earning.additional_amount
if earning.is_tax_applicable:
if flt(earning.additional_amount):
taxable_earnings += (earning.amount - earning.additional_amount)
additional_income += earning.additional_amount
if additional_amount:
taxable_earnings += (amount - additional_amount)
additional_income += additional_amount
if earning.deduct_full_tax_on_selected_payroll_date:
additional_income_with_full_tax += earning.additional_amount
additional_income_with_full_tax += additional_amount
continue
if earning.is_flexible_benefit:
flexi_benefits += earning.amount
flexi_benefits += amount
else:
taxable_earnings += earning.amount
taxable_earnings += amount
return frappe._dict({
"taxable_earnings": taxable_earnings,
@ -587,6 +601,26 @@ class SalarySlip(TransactionBase):
"flexi_benefits": flexi_benefits
})
def get_amount_based_on_payment_days(self, row, joining_date, relieving_date):
amount, additional_amount = row.amount, row.additional_amount
if (self.salary_structure and
cint(row.depends_on_payment_days) and cint(self.total_working_days) and
(not self.salary_slip_based_on_timesheet or
getdate(self.start_date) < joining_date or
getdate(self.end_date) > relieving_date
)):
additional_amount = flt((flt(row.additional_amount) * flt(self.payment_days)
/ cint(self.total_working_days)), row.precision("additional_amount"))
amount = flt((flt(row.default_amount) * flt(self.payment_days)
/ cint(self.total_working_days)), row.precision("amount")) + additional_amount
elif not self.payment_days and not self.salary_slip_based_on_timesheet and cint(row.depends_on_payment_days):
amount, additional_amount = 0, 0
elif not row.amount:
amount = row.default_amount + row.additional_amount
return amount, additional_amount
def calculate_unclaimed_taxable_benefits(self, payroll_period):
# get total sum of benefits paid
total_benefits_paid = flt(frappe.db.sql("""
@ -688,7 +722,7 @@ class SalarySlip(TransactionBase):
return total
def set_component_amounts_based_on_payment_days(self):
joining_date, relieving_date = frappe.db.get_value("Employee", self.employee,
joining_date, relieving_date = frappe.get_cached_value("Employee", self.employee,
["date_of_joining", "relieving_date"])
if not relieving_date:
@ -699,22 +733,7 @@ class SalarySlip(TransactionBase):
for component_type in ("earnings", "deductions"):
for d in self.get(component_type):
if (self.salary_structure and
cint(d.depends_on_payment_days) and cint(self.total_working_days) and
(not self.salary_slip_based_on_timesheet or
getdate(self.start_date) < joining_date or
getdate(self.end_date) > relieving_date
)):
d.amount = flt(
(flt(d.default_amount + d.additional_amount) * flt(self.payment_days)
/ cint(self.total_working_days))
, d.precision("amount"))
elif not self.payment_days and not self.salary_slip_based_on_timesheet and cint(d.depends_on_payment_days):
d.amount = 0
elif not d.amount:
d.amount = d.default_amount + d.additional_amount
d.amount = self.get_amount_based_on_payment_days(d, joining_date, relieving_date)[0]
def set_loan_repayment(self):
self.set('loans', [])

3
erpnext/hr/doctype/salary_slip/test_salary_slip.py
View File

@ -442,7 +442,8 @@ def make_deduction_salary_component(setup=False, test_tax=False):
"formula": 'base*.1',
"type": "Deduction",
"amount_based_on_formula": 1,
"depends_on_payment_days": 0
"depends_on_payment_days": 0,
"variable_based_on_taxable_salary": 1
}
]
if not test_tax: