fix: Tax calculation for Recurring additional salary (#24206)

* fix: Tax calculation for Recurring additional salary

* fix: conflicts

erpnext/payroll/doctype/additional_salary/additional_salary.py

@@ -110,11 +110,11 @@ class AdditionalSalary(Document):
 		no_of_days = date_diff(getdate(end_date), getdate(start_date)) + 1
 		return amount_per_day * no_of_days
 
+@frappe.whitelist()
 def get_additional_salaries(employee, start_date, end_date, component_type):
 	additional_salary_list = frappe.db.sql("""
-		select name, salary_component as component, type, amount,
+		select name, salary_component as component, type, amount, overwrite_salary_structure_amount as overwrite,
-		overwrite_salary_structure_amount as overwrite,
+		deduct_full_tax_on_selected_payroll_date, is_recurring
-		deduct_full_tax_on_selected_payroll_date
 		from `tabAdditional Salary`
 		where employee=%(employee)s
 			and docstatus = 1

erpnext/payroll/doctype/salary_detail/salary_detail.json

@@ -12,6 +12,7 @@
   "year_to_date",
   "section_break_5",
   "additional_salary",
+  "is_recurring_additional_salary",
   "statistical_component",
   "depends_on_payment_days",
   "exempted_from_income_tax",
@@ -235,11 +236,19 @@
    "label": "Year To Date",
    "options": "currency",
    "read_only": 1
+  },
+  {
+   "default": "0",
+   "depends_on": "eval:doc.parenttype=='Salary Slip' && doc.parentfield=='earnings' && doc.additional_salary",
+   "fieldname": "is_recurring_additional_salary",
+   "fieldtype": "Check",
+   "label": "Is Recurring Additional Salary",
+   "read_only": 1
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2021-01-14 13:39:15.847158",
+ "modified": "2021-03-14 13:39:15.847158",
  "modified_by": "Administrator",
  "module": "Payroll",
  "name": "Salary Detail",

erpnext/payroll/doctype/salary_slip/salary_slip.py

@@ -7,12 +7,12 @@ import datetime, math
 
 from frappe.utils import add_days, cint, cstr, flt, getdate, rounded, date_diff, money_in_words, formatdate, get_first_day
 from frappe.model.naming import make_autoname
+from frappe.utils.background_jobs import enqueue
 
 from frappe import msgprint, _
 from erpnext.payroll.doctype.payroll_entry.payroll_entry import get_start_end_dates
 from erpnext.hr.doctype.employee.employee import get_holiday_list_for_employee
 from erpnext.utilities.transaction_base import TransactionBase
-from frappe.utils.background_jobs import enqueue
 from erpnext.payroll.doctype.additional_salary.additional_salary import get_additional_salaries
 from erpnext.payroll.doctype.payroll_period.payroll_period import get_period_factor, get_payroll_period
 from erpnext.payroll.doctype.employee_benefit_application.employee_benefit_application import get_benefit_component_amount
@@ -616,7 +616,8 @@ class SalarySlip(TransactionBase):
 				get_salary_component_data(additional_salary.component),
 				additional_salary.amount,
 				component_type,
-				additional_salary
+				additional_salary,
+				is_recurring = additional_salary.is_recurring
 			)
 
 	def add_tax_components(self, payroll_period):
@@ -637,7 +638,7 @@ class SalarySlip(TransactionBase):
 			tax_row = get_salary_component_data(d)
 			self.update_component_row(tax_row, tax_amount, "deductions")
 
-	def update_component_row(self, component_data, amount, component_type, additional_salary=None):
+	def update_component_row(self, component_data, amount, component_type, additional_salary=None, is_recurring = 0):
 		component_row = None
 		for d in self.get(component_type):
 			if d.salary_component != component_data.salary_component:
@@ -678,6 +679,7 @@ class SalarySlip(TransactionBase):
 			component_row.set('abbr', abbr)
 
 		if additional_salary:
+			component_row.is_recurring_additional_salary = is_recurring
 			component_row.default_amount = 0
 			component_row.additional_amount = amount
 			component_row.additional_salary = additional_salary.name
@@ -711,6 +713,7 @@ class SalarySlip(TransactionBase):
 		# get remaining numbers of sub-period (period for which one salary is processed)
 		remaining_sub_periods = get_period_factor(self.employee,
 			self.start_date, self.end_date, self.payroll_frequency, payroll_period)[1]
+
 		# get taxable_earnings, paid_taxes for previous period
 		previous_taxable_earnings = self.get_taxable_earnings_for_prev_period(payroll_period.start_date,
 			self.start_date, tax_slab.allow_tax_exemption)
@@ -870,8 +873,16 @@ class SalarySlip(TransactionBase):
 
 			if earning.is_tax_applicable:
 				if additional_amount:
+					if not earning.is_recurring_additional_salary:
 						taxable_earnings += (amount - additional_amount)
 						additional_income += additional_amount
+					else:
+						to_date = frappe.db.get_value("Additional Salary", earning.additional_salary, 'to_date')
+						period = (getdate(to_date).month - getdate(self.start_date).month) + 1
+						if period > 0:
+							taxable_earnings += (amount - additional_amount) * period
+							additional_income += additional_amount * period
+
 					if earning.deduct_full_tax_on_selected_payroll_date:
 						additional_income_with_full_tax += additional_amount
 					continue