tests: Added unit tests for income tax computation report
This commit is contained in:
Nabin Hait
parent
e3a53590de
commit
c7848089ab
@ -24,7 +24,9 @@ class TestGratuity(unittest.TestCase):
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frappe.db.delete("Gratuity")
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frappe.db.delete("Additional Salary", {"ref_doctype": "Gratuity"})
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make_earning_salary_component(setup=True, test_tax=True, company_list=["_Test Company"])
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make_earning_salary_component(
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setup=True, test_tax=True, company_list=["_Test Company"], include_flexi_benefits=True
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)
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make_deduction_salary_component(setup=True, test_tax=True, company_list=["_Test Company"])
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def test_get_last_salary_slip_should_return_none_for_new_employee(self):
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@ -772,6 +772,7 @@ class TestSalarySlip(unittest.TestCase):
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"Monthly",
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other_details={"max_benefits": 100000},
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test_tax=True,
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include_flexi_benefits=True,
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employee=employee,
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payroll_period=payroll_period,
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)
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@ -875,6 +876,7 @@ class TestSalarySlip(unittest.TestCase):
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"Monthly",
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other_details={"max_benefits": 100000},
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test_tax=True,
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include_flexi_benefits=True,
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employee=employee,
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payroll_period=payroll_period,
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)
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@ -1022,7 +1024,9 @@ def create_account(account_name, company, parent_account, account_type=None):
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return account
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def make_earning_salary_component(setup=False, test_tax=False, company_list=None):
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def make_earning_salary_component(
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setup=False, test_tax=False, company_list=None, include_flexi_benefits=False
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):
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data = [
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{
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"salary_component": "Basic Salary",
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@ -1043,7 +1047,7 @@ def make_earning_salary_component(setup=False, test_tax=False, company_list=None
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},
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{"salary_component": "Leave Encashment", "abbr": "LE", "type": "Earning"},
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]
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if test_tax:
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if include_flexi_benefits:
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data.extend(
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[
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{
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@ -1063,11 +1067,18 @@ def make_earning_salary_component(setup=False, test_tax=False, company_list=None
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"type": "Earning",
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"max_benefit_amount": 15000,
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},
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]
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)
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if test_tax:
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data.extend(
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[
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{"salary_component": "Performance Bonus", "abbr": "B", "type": "Earning"},
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]
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)
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if setup or test_tax:
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make_salary_component(data, test_tax, company_list)
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data.append(
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{
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"salary_component": "Basic Salary",
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@ -149,6 +149,7 @@ def make_salary_structure(
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company=None,
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currency=erpnext.get_default_currency(),
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payroll_period=None,
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include_flexi_benefits=False,
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):
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if test_tax:
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frappe.db.sql("""delete from `tabSalary Structure` where name=%s""", (salary_structure))
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@ -161,7 +162,10 @@ def make_salary_structure(
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"name": salary_structure,
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"company": company or erpnext.get_default_company(),
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"earnings": make_earning_salary_component(
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setup=True, test_tax=test_tax, company_list=["_Test Company"]
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setup=True,
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test_tax=test_tax,
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company_list=["_Test Company"],
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include_flexi_benefits=include_flexi_benefits,
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),
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"deductions": make_deduction_salary_component(
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setup=True, test_tax=test_tax, company_list=["_Test Company"]
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@ -13,6 +13,7 @@ from erpnext.payroll.doctype.salary_slip.salary_slip import calculate_tax_by_tax
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def execute(filters=None):
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return IncomeTaxComputationReport(filters).run()
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class IncomeTaxComputationReport(object):
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def __init__(self, filters=None):
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self.filters = frappe._dict(filters or {})
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@ -22,8 +23,9 @@ class IncomeTaxComputationReport(object):
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self.payroll_period_start_date = None
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self.payroll_period_end_date = None
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if self.filters.payroll_period:
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self.payroll_period_start_date, self.payroll_period_end_date = \
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frappe.db.get_value("Payroll Period", self.filters.payroll_period, ["start_date", "end_date"])
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self.payroll_period_start_date, self.payroll_period_end_date = frappe.db.get_value(
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"Payroll Period", self.filters.payroll_period, ["start_date", "end_date"]
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)
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def run(self):
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self.get_fixed_columns()
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@ -48,8 +50,14 @@ class IncomeTaxComputationReport(object):
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def get_employee_details(self):
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filters, or_filters = self.get_employee_filters()
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fields = ["name as employee", "employee_name", "department",
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"designation", "date_of_joining", "relieving_date"]
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fields = [
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"name as employee",
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"employee_name",
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"department",
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"designation",
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"date_of_joining",
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"relieving_date",
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]
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employees = frappe.get_all("Employee", filters=filters, or_filters=or_filters, fields=fields)
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ss_assignments = self.get_ss_assignments([d.employee for d in employees])
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@ -60,48 +68,47 @@ class IncomeTaxComputationReport(object):
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self.employees.setdefault(d.employee, d)
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def get_employee_filters(self):
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filters = {
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"company": self.filters.company
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}
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filters = {"company": self.filters.company}
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or_filters = {
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"status": "Active",
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"relieving_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]]
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"relieving_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]],
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}
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if self.filters.employee:
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filters = {
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"name": self.filters.employee
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}
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filters = {"name": self.filters.employee}
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elif self.filters.department:
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filters.update({
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"department": self.filters.department
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})
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filters.update({"department": self.filters.department})
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return filters, or_filters
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def get_ss_assignments(self, employees):
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ss_assignments = frappe.get_all("Salary Structure Assignment",
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ss_assignments = frappe.get_all(
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"Salary Structure Assignment",
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filters={
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"employee": ["in", employees],
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"docstatus": 1,
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"salary_structure": ["is", "set"],
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"income_tax_slab": ["is", "set"]
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"income_tax_slab": ["is", "set"],
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},
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fields=["employee", "income_tax_slab", "salary_structure"],
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order_by="from_date desc"
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order_by="from_date desc",
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)
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employee_ss_assignments = frappe._dict()
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for d in ss_assignments:
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if d.employee not in list(employee_ss_assignments.keys()):
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tax_slab = frappe.get_cached_value("Income Tax Slab",
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d.income_tax_slab, ["allow_tax_exemption", "disabled"], as_dict=1)
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tax_slab = frappe.get_cached_value(
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"Income Tax Slab", d.income_tax_slab, ["allow_tax_exemption", "disabled"], as_dict=1
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)
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if tax_slab and not tax_slab.disabled:
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employee_ss_assignments.setdefault(d.employee, {
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employee_ss_assignments.setdefault(
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d.employee,
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{
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"salary_structure": d.salary_structure,
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"income_tax_slab": d.income_tax_slab,
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"allow_tax_exemption": tax_slab.allow_tax_exemption
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})
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"allow_tax_exemption": tax_slab.allow_tax_exemption,
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},
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)
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return employee_ss_assignments
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def get_future_salary_slips(self):
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@ -116,13 +123,16 @@ class IncomeTaxComputationReport(object):
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ss_start_date = add_days(last_ss.end_date, 1)
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else:
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ss_start_date = self.payroll_period_start_date
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last_ss = frappe._dict({
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last_ss = frappe._dict(
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{
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"payroll_frequency": "Monthly",
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"salary_structure": self.employees[employee].get("salary_structure")
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})
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"salary_structure": self.employees[employee].get("salary_structure"),
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}
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)
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while(getdate(ss_start_date) < getdate(self.payroll_period_end_date)
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and (not relieving_date or getdate(ss_start_date) < relieving_date)):
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while getdate(ss_start_date) < getdate(self.payroll_period_end_date) and (
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not relieving_date or getdate(ss_start_date) < relieving_date
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):
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ss_end_date = get_start_end_dates(last_ss.payroll_frequency, ss_start_date).end_date
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ss = frappe.new_doc("Salary Slip")
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@ -131,6 +141,7 @@ class IncomeTaxComputationReport(object):
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ss.end_date = ss_end_date
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ss.salary_structure = last_ss.salary_structure
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ss.payroll_frequency = last_ss.payroll_frequency
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ss.company = self.filters.company
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try:
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ss.process_salary_structure(for_preview=1)
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self.future_salary_slips.setdefault(employee, []).append(ss.as_dict())
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@ -140,15 +151,16 @@ class IncomeTaxComputationReport(object):
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ss_start_date = add_days(ss_end_date, 1)
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def get_last_salary_slip(self, employee):
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last_salary_slip = frappe.db.get_value("Salary Slip",
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last_salary_slip = frappe.db.get_value(
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"Salary Slip",
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{
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"employee": employee,
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"docstatus": 1,
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"start_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]]
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"start_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]],
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},
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["start_date", "end_date", "salary_structure", "payroll_frequency"],
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order_by="start_date desc",
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as_dict=1
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as_dict=1,
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)
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return last_salary_slip
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@ -156,7 +168,8 @@ class IncomeTaxComputationReport(object):
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def get_ctc(self):
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# Get total earnings from existing salary slip
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ss = frappe.qb.DocType("Salary Slip")
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existing_ss = frappe._dict((
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existing_ss = frappe._dict(
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(
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frappe.qb.from_(ss)
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.select(ss.employee, Sum(ss.base_gross_pay).as_("amount"))
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.where(ss.docstatus == 1)
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@ -164,7 +177,8 @@ class IncomeTaxComputationReport(object):
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.where(ss.start_date >= self.payroll_period_start_date)
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.where(ss.end_date <= self.payroll_period_end_date)
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.groupby(ss.employee)
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).run())
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).run()
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)
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for employee in list(self.employees.keys()):
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future_ss_earnings = self.get_future_earnings(employee)
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@ -187,7 +201,9 @@ class IncomeTaxComputationReport(object):
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ss_comps = frappe.qb.DocType("Salary Detail")
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records = (
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frappe.qb.from_(ss).inner_join(ss_comps).on(ss.name == ss_comps.parent)
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frappe.qb.from_(ss)
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.inner_join(ss_comps)
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.on(ss.name == ss_comps.parent)
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.select(ss.name, ss.employee, ss_comps.salary_component, Sum(ss_comps.amount).as_("amount"))
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.where(ss.docstatus == 1)
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.where(ss.employee.isin(list(self.employees.keys())))
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@ -199,8 +215,9 @@ class IncomeTaxComputationReport(object):
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existing_ss_exemptions = frappe._dict()
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for d in records:
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existing_ss_exemptions.setdefault(d.employee, {})\
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.setdefault(scrub(d.salary_component), d.amount)
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existing_ss_exemptions.setdefault(d.employee, {}).setdefault(
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scrub(d.salary_component), d.amount
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)
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for employee in list(self.employees.keys()):
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if not self.employees[employee]["allow_tax_exemption"]:
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@ -229,12 +246,17 @@ class IncomeTaxComputationReport(object):
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def get_tax_exempted_components(self):
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# nontaxable earning components
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nontaxable_earning_components = [d.name for d in frappe.get_all("Salary Component",
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{"type": "Earning", "is_tax_applicable": 0})]
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nontaxable_earning_components = [
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d.name for d in frappe.get_all("Salary Component", {"type": "Earning", "is_tax_applicable": 0})
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]
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# tax exempted deduction components
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tax_exempted_deduction_components = [d.name for d in frappe.get_all("Salary Component",
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{"type": "Deduction", "exempted_from_income_tax": 1})]
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tax_exempted_deduction_components = [
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d.name
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for d in frappe.get_all(
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"Salary Component", {"type": "Deduction", "exempted_from_income_tax": 1}
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)
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]
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tax_exempted_components = nontaxable_earning_components + tax_exempted_deduction_components
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@ -272,7 +294,9 @@ class IncomeTaxComputationReport(object):
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child = frappe.qb.DocType(child_doctype)
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records = (
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frappe.qb.from_(par).inner_join(child).on(par.name == child.parent)
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frappe.qb.from_(par)
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.inner_join(child)
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.on(par.name == child.parent)
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.select(par.employee, child.exemption_category, Sum(child.amount).as_("amount"))
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.where(par.docstatus == 1)
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.where(par.employee.isin(list(self.employees.keys())))
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@ -284,8 +308,7 @@ class IncomeTaxComputationReport(object):
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if not self.employees[d.employee]["allow_tax_exemption"]:
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continue
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if (source=="Employee Tax Exemption Declaration"
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and d.employee in self.employees_with_proofs):
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if source == "Employee Tax Exemption Declaration" and d.employee in self.employees_with_proofs:
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continue
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amount = flt(d.amount)
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@ -296,13 +319,21 @@ class IncomeTaxComputationReport(object):
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self.employees[d.employee].setdefault(scrub(d.exemption_category), amount)
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self.add_to_total_exemption(d.employee, amount)
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if (source == "Employee Tax Exemption Proof Submission"
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and d.employee not in self.employees_with_proofs):
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if (
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source == "Employee Tax Exemption Proof Submission"
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and d.employee not in self.employees_with_proofs
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):
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self.employees_with_proofs.append(d.employee)
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def get_max_exemptions_based_on_category(self):
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return dict(frappe.get_all("Employee Tax Exemption Category",
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filters={"is_active": 1}, fields=["name", "max_amount"], as_list=1))
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return dict(
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frappe.get_all(
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"Employee Tax Exemption Category",
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filters={"is_active": 1},
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fields=["name", "max_amount"],
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as_list=1,
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)
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)
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def get_hra(self):
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if not frappe.get_meta("Employee Tax Exemption Declaration").has_field("monthly_house_rent"):
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@ -321,13 +352,15 @@ class IncomeTaxComputationReport(object):
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else:
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hra_amount_field = "annual_hra_exemption"
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records = frappe.get_all(source,
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filters = {
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records = frappe.get_all(
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source,
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filters={
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"docstatus": 1,
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"employee": ["in", list(self.employees.keys())],
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"payroll_period": self.filters.payroll_period
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"payroll_period": self.filters.payroll_period,
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},
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fields = ["employee", hra_amount_field], as_list=1
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fields=["employee", hra_amount_field],
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as_list=1,
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)
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for d in records:
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@ -342,9 +375,14 @@ class IncomeTaxComputationReport(object):
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def get_standard_tax_exemption(self):
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self.add_column("Standard Tax Exemption")
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standard_exemptions_per_slab = dict(frappe.get_all("Income Tax Slab",
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standard_exemptions_per_slab = dict(
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frappe.get_all(
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"Income Tax Slab",
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filters={"company": self.filters.company},
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fields=["name", "standard_tax_exemption_amount"], as_list=1))
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fields=["name", "standard_tax_exemption_amount"],
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as_list=1,
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)
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)
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for emp, emp_details in self.employees.items():
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if not self.employees[emp]["allow_tax_exemption"]:
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@ -358,21 +396,27 @@ class IncomeTaxComputationReport(object):
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def get_total_taxable_amount(self):
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self.add_column("Total Taxable Amount")
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for emp, emp_details in self.employees.items():
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emp_details["total_taxable_amount"] = flt(emp_details.get("ctc")) - flt(emp_details.get("total_exemption"))
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emp_details["total_taxable_amount"] = flt(emp_details.get("ctc")) - flt(
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emp_details.get("total_exemption")
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)
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def get_applicable_tax(self):
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self.add_column("Applicable Tax")
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is_tax_rounded = frappe.db.get_value("Salary Component",
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{"variable_based_on_taxable_salary": 1, "disabled": 0}, "round_to_the_nearest_integer")
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is_tax_rounded = frappe.db.get_value(
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"Salary Component",
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{"variable_based_on_taxable_salary": 1, "disabled": 0},
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"round_to_the_nearest_integer",
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)
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for emp, emp_details in self.employees.items():
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tax_slab = emp_details.get("income_tax_slab")
|
||||
if tax_slab:
|
||||
tax_slab = frappe.get_cached_doc("Income Tax Slab", tax_slab)
|
||||
employee_dict = frappe.get_doc("Employee", emp).as_dict()
|
||||
tax_amount = calculate_tax_by_tax_slab(emp_details["total_taxable_amount"],
|
||||
tax_slab, eval_globals=None, eval_locals=employee_dict)
|
||||
tax_amount = calculate_tax_by_tax_slab(
|
||||
emp_details["total_taxable_amount"], tax_slab, eval_globals=None, eval_locals=employee_dict
|
||||
)
|
||||
else:
|
||||
tax_amount = 0.0
|
||||
|
||||
@ -387,7 +431,9 @@ class IncomeTaxComputationReport(object):
|
||||
ss_ded = frappe.qb.DocType("Salary Detail")
|
||||
|
||||
records = (
|
||||
frappe.qb.from_(ss).inner_join(ss_ded).on(ss.name == ss_ded.parent)
|
||||
frappe.qb.from_(ss)
|
||||
.inner_join(ss_ded)
|
||||
.on(ss.name == ss_ded.parent)
|
||||
.select(ss.employee, Sum(ss_ded.amount).as_("amount"))
|
||||
.where(ss.docstatus == 1)
|
||||
.where(ss.employee.isin(list(self.employees.keys())))
|
||||
@ -405,7 +451,9 @@ class IncomeTaxComputationReport(object):
|
||||
self.add_column("Payable Tax")
|
||||
|
||||
for emp, emp_details in self.employees.items():
|
||||
emp_details["payable_tax"] = flt(emp_details.get("applicable_tax")) - flt(emp_details.get("total_tax_deducted"))
|
||||
emp_details["payable_tax"] = flt(emp_details.get("applicable_tax")) - flt(
|
||||
emp_details.get("total_tax_deducted")
|
||||
)
|
||||
|
||||
def add_column(self, label, fieldname=None, fieldtype=None, options=None, width=None):
|
||||
col = {
|
||||
@ -413,7 +461,7 @@ class IncomeTaxComputationReport(object):
|
||||
"fieldname": fieldname or scrub(label),
|
||||
"fieldtype": fieldtype or "Currency",
|
||||
"options": options,
|
||||
"width": width or "140px"
|
||||
"width": width or "140px",
|
||||
}
|
||||
self.columns.append(col)
|
||||
|
||||
@ -424,44 +472,35 @@ class IncomeTaxComputationReport(object):
|
||||
"fieldname": "employee",
|
||||
"fieldtype": "Link",
|
||||
"options": "Employee",
|
||||
"width": "140px"
|
||||
"width": "140px",
|
||||
},
|
||||
{
|
||||
"label": _("Employee Name"),
|
||||
"fieldname": "employee_name",
|
||||
"fieldtype": "Data",
|
||||
"width": "160px"
|
||||
"width": "160px",
|
||||
},
|
||||
{
|
||||
"label": _("Department"),
|
||||
"fieldname": "department",
|
||||
"fieldtype": "Link",
|
||||
"options": "Department",
|
||||
"width": "140px"
|
||||
"width": "140px",
|
||||
},
|
||||
{
|
||||
"label": _("Designation"),
|
||||
"fieldname": "designation",
|
||||
"fieldtype": "Link",
|
||||
"options": "Designation",
|
||||
"width": "140px"
|
||||
},
|
||||
{
|
||||
"label": _("Date of Joining"),
|
||||
"fieldname": "date_of_joining",
|
||||
"fieldtype": "Date"
|
||||
"width": "140px",
|
||||
},
|
||||
{"label": _("Date of Joining"), "fieldname": "date_of_joining", "fieldtype": "Date"},
|
||||
{
|
||||
"label": _("Income Tax Slab"),
|
||||
"fieldname": "income_tax_slab",
|
||||
"fieldtype": "Link",
|
||||
"options": "Income Tax Slab",
|
||||
"width": "140px"
|
||||
},
|
||||
{
|
||||
"label": _("CTC"),
|
||||
"fieldname": "ctc",
|
||||
"fieldtype": "Currency",
|
||||
"width": "140px"
|
||||
"width": "140px",
|
||||
},
|
||||
{"label": _("CTC"), "fieldname": "ctc", "fieldtype": "Currency", "width": "140px"},
|
||||
]
|
||||
@ -0,0 +1,116 @@
|
||||
import unittest
|
||||
|
||||
import frappe
|
||||
from frappe.utils import add_days, getdate
|
||||
|
||||
from erpnext.hr.doctype.employee.test_employee import make_employee
|
||||
from erpnext.hr.report.employee_exits.test_employee_exits import create_company
|
||||
from erpnext.payroll.doctype.employee_tax_exemption_declaration.test_employee_tax_exemption_declaration import (
|
||||
create_payroll_period,
|
||||
)
|
||||
from erpnext.payroll.doctype.salary_slip.test_salary_slip import (
|
||||
create_exemption_declaration,
|
||||
create_salary_slips_for_payroll_period,
|
||||
create_tax_slab,
|
||||
)
|
||||
from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
|
||||
from erpnext.payroll.report.income_tax_computation.income_tax_computation import execute
|
||||
|
||||
|
||||
class TestIncomeTaxComputation(unittest.TestCase):
|
||||
def setUp(self):
|
||||
self.cleanup_records()
|
||||
self.create_records()
|
||||
|
||||
def tearDown(self):
|
||||
frappe.db.rollback()
|
||||
|
||||
def cleanup_records(self):
|
||||
frappe.db.sql("""delete from `tabEmployee Tax Exemption Declaration`""")
|
||||
frappe.db.sql("""delete from `tabPayroll Period`""")
|
||||
frappe.db.sql("""delete from `tabSalary Component`""")
|
||||
frappe.db.sql("""delete from `tabEmployee Benefit Application`""")
|
||||
frappe.db.sql("""delete from `tabEmployee Benefit Claim`""")
|
||||
frappe.db.sql("delete from `tabEmployee` where company='_Test Company'")
|
||||
frappe.db.sql("delete from `tabSalary Slip`")
|
||||
|
||||
def create_records(self):
|
||||
self.employee = make_employee(
|
||||
"employee_tax_computation@example.com",
|
||||
company="_Test Company",
|
||||
date_of_joining=getdate("01-10-2021"),
|
||||
)
|
||||
|
||||
self.payroll_period = create_payroll_period(
|
||||
name="_Test Payroll Period 1", company="_Test Company"
|
||||
)
|
||||
|
||||
self.income_tax_slab = create_tax_slab(
|
||||
self.payroll_period,
|
||||
allow_tax_exemption=True,
|
||||
currency="INR",
|
||||
effective_date=getdate("2019-04-01"),
|
||||
company="_Test Company",
|
||||
)
|
||||
salary_structure = make_salary_structure(
|
||||
"Monthly Salary Structure Test Income Tax Computation",
|
||||
"Monthly",
|
||||
employee=self.employee,
|
||||
company="_Test Company",
|
||||
currency="INR",
|
||||
payroll_period=self.payroll_period,
|
||||
test_tax=True,
|
||||
)
|
||||
|
||||
create_exemption_declaration(self.employee, self.payroll_period.name)
|
||||
|
||||
create_salary_slips_for_payroll_period(
|
||||
self.employee, salary_structure.name, self.payroll_period, deduct_random=False, num=3
|
||||
)
|
||||
|
||||
def test_report(self):
|
||||
filters = frappe._dict(
|
||||
{
|
||||
"company": "_Test Company",
|
||||
"payroll_period": self.payroll_period.name,
|
||||
"employee": self.employee,
|
||||
}
|
||||
)
|
||||
|
||||
result = execute(filters)
|
||||
|
||||
expected_data = {
|
||||
"employee": self.employee,
|
||||
"employee_name": "employee_tax_computation@example.com",
|
||||
"department": "All Departments",
|
||||
"income_tax_slab": self.income_tax_slab,
|
||||
"ctc": 936000.0,
|
||||
"professional_tax": 2400.0,
|
||||
"standard_tax_exemption": 50000,
|
||||
"total_exemption": 52400.0,
|
||||
"total_taxable_amount": 883600.0,
|
||||
"applicable_tax": 92789.0,
|
||||
"total_tax_deducted": 17997.0,
|
||||
"payable_tax": 74792,
|
||||
}
|
||||
|
||||
for key, val in expected_data.items():
|
||||
self.assertEqual(result[1][0].get(key), val)
|
||||
|
||||
# Run report considering tax exemption declaration
|
||||
filters.consider_tax_exemption_declaration = 1
|
||||
|
||||
result = execute(filters)
|
||||
|
||||
expected_data.update(
|
||||
{
|
||||
"_test_category": 100000.0,
|
||||
"total_exemption": 152400.0,
|
||||
"total_taxable_amount": 783600.0,
|
||||
"applicable_tax": 71989.0,
|
||||
"payable_tax": 53992.0,
|
||||
}
|
||||
)
|
||||
|
||||
for key, val in expected_data.items():
|
||||
self.assertEqual(result[1][0].get(key), val)
|
||||
Loading…
x
Reference in New Issue
Block a user