Fix tax calculation (#14635)
* Salary Detail - field is_additional_component * TDS fix - exclude additional component from monthly salary, but add to annual income to calculate tax * fix indentation
This commit is contained in:
Ranjith Kurungadam
Nabin Hait
parent
4e96f55eff
commit
ce26610d39
@ -66,6 +66,7 @@ def get_additional_salary_component(employee, start_date, end_date):
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struct_row['do_not_include_in_total'] = salary_component.do_not_include_in_total
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struct_row['is_tax_applicable'] = salary_component.is_tax_applicable
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struct_row['variable_based_on_taxable_salary'] = salary_component.variable_based_on_taxable_salary
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struct_row['is_additional_component'] = salary_component.is_additional_component
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additional_components_dict['amount'] = amount
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additional_components_dict['struct_row'] = struct_row
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additional_components_dict['type'] = salary_component.type
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@ -211,6 +211,40 @@
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"translatable": 0,
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"unique": 0
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},
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{
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"allow_bulk_edit": 0,
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"allow_in_quick_entry": 0,
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"allow_on_submit": 0,
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"bold": 0,
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"collapsible": 0,
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"columns": 0,
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"default": "",
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"fetch_from": "salary_component.is_additional_component",
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"fieldname": "is_additional_component",
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"fieldtype": "Check",
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"hidden": 1,
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"ignore_user_permissions": 0,
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"ignore_xss_filter": 0,
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"in_filter": 0,
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"in_global_search": 0,
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"in_list_view": 0,
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"in_standard_filter": 0,
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"label": "Is Additional Component",
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"length": 0,
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"no_copy": 0,
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"permlevel": 0,
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"precision": "",
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"print_hide": 0,
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"print_hide_if_no_value": 0,
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"read_only": 1,
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"remember_last_selected_value": 0,
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"report_hide": 0,
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"reqd": 0,
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"search_index": 0,
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"set_only_once": 0,
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"translatable": 0,
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"unique": 0
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},
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{
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"allow_bulk_edit": 0,
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"allow_in_quick_entry": 0,
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@ -591,7 +625,7 @@
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"issingle": 0,
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"istable": 1,
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"max_attachments": 0,
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"modified": "2018-06-05 13:11:04.078930",
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"modified": "2018-06-22 12:31:55.516982",
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"modified_by": "Administrator",
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"module": "HR",
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"name": "Salary Detail",
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@ -606,4 +640,4 @@
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"sort_order": "DESC",
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"track_changes": 0,
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"track_seen": 0
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}
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}
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@ -12,7 +12,7 @@ frappe.ui.form.on("Salary Slip", {
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{fieldname: 'amount', columns: 4}
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];
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})
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frm.fields_dict["timesheets"].grid.get_field("time_sheet").get_query = function(){
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return {
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filters: {
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@ -69,7 +69,7 @@ frappe.ui.form.on("Salary Slip", {
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frm.trigger("toggle_fields")
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frm.trigger("toggle_reqd_fields")
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var salary_detail_fields = ["formula", "abbr", "statistical_component", "is_tax_applicable",
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"is_flexible_benefit", "variable_based_on_taxable_salary"]
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"is_flexible_benefit", "variable_based_on_taxable_salary", "is_additional_component"]
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cur_frm.fields_dict['earnings'].grid.set_column_disp(salary_detail_fields,false);
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cur_frm.fields_dict['deductions'].grid.set_column_disp(salary_detail_fields,false);
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},
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@ -114,7 +114,8 @@ class SalarySlip(TransactionBase):
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'do_not_include_in_total' : struct_row.do_not_include_in_total,
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'is_tax_applicable': struct_row.is_tax_applicable,
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'is_flexible_benefit': struct_row.is_flexible_benefit,
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'variable_based_on_taxable_salary': struct_row.variable_based_on_taxable_salary
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'variable_based_on_taxable_salary': struct_row.variable_based_on_taxable_salary,
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'is_additional_component': struct_row.is_additional_component
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})
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else:
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component_row.amount = amount
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@ -526,18 +527,18 @@ class SalarySlip(TransactionBase):
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# get all untaxed benefits till date, pass amount to be taxed by later methods
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benefit_amount_to_tax = self.calculate_unclaimed_taxable_benefit(payroll_period)
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# flexi's excluded from monthly tax, add flexis in this slip to total_taxable_benefit
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benefit_amount_to_tax += self.get_taxable_earnings(only_flexi=True)
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benefit_amount_to_tax += self.get_taxable_earnings(only_flexi=True)["taxable_earning"]
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if self.deduct_tax_for_unsubmitted_tax_exemption_proof:
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# calc tax to be paid for the period till date considering prorata taxes paid and proofs submitted
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return self.calculate_unclaimed_taxable_earning(payroll_period, tax_component, benefit_amount_to_tax)
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# calc prorata tax to be applied
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return self.calculate_variable_tax(tax_component, payroll_period, benefit_amount_to_tax=benefit_amount_to_tax)
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return self.calculate_variable_tax(tax_component, payroll_period, benefit_amount_to_tax)
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def calculate_variable_tax(self, tax_component, payroll_period, benefit_amount_to_tax=0):
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total_taxable_earning = self.get_taxable_earnings()
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taxable_earnings = self.get_taxable_earnings()
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period_factor = self.get_period_factor(payroll_period.start_date, payroll_period.end_date)
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annual_earning = total_taxable_earning * period_factor
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annual_earning = taxable_earnings["taxable_earning"] * period_factor
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# Calculate total exemption declaration
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exemption_amount = 0
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@ -547,8 +548,8 @@ class SalarySlip(TransactionBase):
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{"employee": self.employee, "payroll_period": payroll_period.name, "docstatus": 1},
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"total_exemption_amount")
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annual_taxable_earning = annual_earning - exemption_amount
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return self.calculate_tax(payroll_period, tax_component, annual_taxable_earning, period_factor, 0, benefit_amount_to_tax)
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additional_income = benefit_amount_to_tax + taxable_earnings["additional_income"]
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return self.calculate_tax(payroll_period, tax_component, annual_taxable_earning, period_factor, 0, additional_income)
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def calculate_tax_for_payroll_period(self, tax_component, payroll_period):
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# get total taxable income, total tax paid in payroll period
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@ -570,7 +571,8 @@ class SalarySlip(TransactionBase):
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total_taxable_earning = taxable_income - total_tax_exemption_proof - total_benefit_claim
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# add taxable earnings of current salary_slip, include flexi
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total_taxable_earning += self.get_taxable_earnings(include_flexi=1)
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taxable_earnings = self.get_taxable_earnings(include_flexi=1)
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total_taxable_earning += taxable_earnings["taxable_earning"] + taxable_earnings["additional_income"]
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return self.calculate_tax(payroll_period, tax_component, total_taxable_earning, 1, tax_paid, 0)
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def calculate_unclaimed_taxable_benefit(self, payroll_period):
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@ -606,7 +608,6 @@ class SalarySlip(TransactionBase):
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return total_benefit - total_benefit_claim
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def calculate_unclaimed_taxable_earning(self, payroll_period, tax_component, benefit_amount_to_tax):
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total_taxable_earning, total_tax_paid = 0, 0
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start_date = payroll_period.start_date
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# if tax deducted earlier set the start date
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@ -618,19 +619,54 @@ class SalarySlip(TransactionBase):
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if last_deducted and last_deducted[0][0]:
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start_date = getdate(last_deducted[0][0])
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total_taxable_earning, total_additional_pay = self.get_taxable_earnings_after(start_date)
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total_tax_paid = self.get_tax_paid_after(start_date, payroll_period, tax_component)
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total_exemption_amount = 0
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# add up total Proof Submission
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sum_exemption = frappe.db.sql("""select sum(total_amount) from
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`tabEmployee Tax Exemption Proof Submission` where docstatus=1 and employee='{0}' and
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payroll_period='{1}' and processed_in_payroll=0""".format(self.employee, payroll_period.name))
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if sum_exemption and sum_exemption[0][0]:
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total_exemption_amount = sum_exemption[0][0]
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total_taxable_earning -= total_exemption_amount
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total_additional_pay += benefit_amount_to_tax
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# recalc annual tax slab by start date and end date
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period_factor = self.get_period_factor(payroll_period.start_date, payroll_period.end_date, start_date, self.end_date)
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annual_taxable_earning = total_taxable_earning * period_factor
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return self.calculate_tax(payroll_period, tax_component, annual_taxable_earning, period_factor, total_tax_paid, total_additional_pay)
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def get_taxable_earnings_after(self, start_date):
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total_taxable_earning, total_additional_pay = 0, 0
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# calc total taxable amount in period
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sum_taxable_earning = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail` sd join
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`tabSalary Slip` ss on sd.parent=ss.name where sd.parentfield='earnings'
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and sd.is_tax_applicable=1 and is_flexible_benefit=0 and ss.docstatus=1
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and ss.employee='{0}' and ss.start_date between '{1}' and '{2}' and
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ss.end_date between '{1}' and '{2}'""".format(self.employee,
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and sd.is_tax_applicable=1 and is_additional_component=0 and is_flexible_benefit=0
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and ss.docstatus=1 and ss.employee='{0}' and ss.start_date between '{1}' and '{2}'
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and ss.end_date between '{1}' and '{2}'""".format(self.employee,
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start_date, self.start_date))
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if sum_taxable_earning and sum_taxable_earning[0][0]:
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total_taxable_earning = sum_taxable_earning[0][0]
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# add taxable earning in this salary slip
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total_taxable_earning += self.get_taxable_earnings()
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sum_additional_earning = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail` sd join
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`tabSalary Slip` ss on sd.parent=ss.name where sd.parentfield='earnings'
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and sd.is_tax_applicable=1 and is_additional_component=1 and is_flexible_benefit=0
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and ss.docstatus=1 and ss.employee='{0}' and ss.start_date between '{1}' and '{2}'
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and ss.end_date between '{1}' and '{2}'""".format(self.employee,
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start_date, self.start_date))
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if sum_additional_earning and sum_additional_earning[0][0]:
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total_additional_pay = sum_additional_earning[0][0]
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# add taxable earning, additional_income in this salary slip
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taxable_earnings = self.get_taxable_earnings()
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total_taxable_earning += taxable_earnings["taxable_earning"]
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total_additional_pay += taxable_earnings["additional_income"]
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return total_taxable_earning, total_additional_pay
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def get_tax_paid_after(self, start_date, payroll_period, tax_component):
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total_tax_paid = 0
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# find total_tax_paid from salary slip where benefit is not taxed
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sum_tax_paid = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail` sd join
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`tabSalary Slip` ss on sd.parent=ss.name where sd.parentfield='deductions'
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@ -654,49 +690,42 @@ class SalarySlip(TransactionBase):
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struct_row, pro_rata_tax = ss_obj.calculate_variable_tax(tax_component, payroll_period)
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if pro_rata_tax:
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total_tax_paid += pro_rata_tax
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total_exemption_amount = 0
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# add up total Proof Submission
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sum_exemption = frappe.db.sql("""select sum(total_amount) from
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`tabEmployee Tax Exemption Proof Submission` where docstatus=1 and employee='{0}' and
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payroll_period='{1}' and processed_in_payroll=0""".format(self.employee, payroll_period.name))
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if sum_exemption and sum_exemption[0][0]:
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total_exemption_amount = sum_exemption[0][0]
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total_taxable_earning -= total_exemption_amount
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# recalc annual tax slab by start date and end date
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period_factor = self.get_period_factor(payroll_period.start_date, payroll_period.end_date, start_date, self.end_date)
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annual_taxable_earning = total_taxable_earning * period_factor
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return self.calculate_tax(payroll_period, tax_component, annual_taxable_earning, period_factor, total_tax_paid, benefit_amount_to_tax)
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return total_tax_paid
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def get_taxable_earnings(self, include_flexi=0, only_flexi=0):
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taxable_earning = 0
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additional_income = 0
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for earning in self.earnings:
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if only_flexi:
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if earning.is_tax_applicable and earning.is_flexible_benefit:
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taxable_earning += earning.amount
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continue
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if include_flexi:
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if earning.is_tax_applicable or (earning.is_tax_applicable and earning.is_flexible_benefit):
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taxable_earning += earning.amount
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else:
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if earning.is_tax_applicable and not earning.is_flexible_benefit:
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taxable_earning += earning.amount
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return taxable_earning
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if earning.is_tax_applicable:
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if earning.is_additional_component:
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additional_income += earning.amount
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continue
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if only_flexi:
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if earning.is_tax_applicable and earning.is_flexible_benefit:
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taxable_earning += earning.amount
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continue
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if include_flexi:
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if earning.is_tax_applicable or (earning.is_tax_applicable and earning.is_flexible_benefit):
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taxable_earning += earning.amount
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else:
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if earning.is_tax_applicable and not earning.is_flexible_benefit:
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taxable_earning += earning.amount
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return {"taxable_earning": taxable_earning, "additional_income": additional_income}
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def calculate_tax(self, payroll_period, tax_component, annual_taxable_earning, period_factor, tax_paid=0, benefit_amount_to_tax=0):
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def calculate_tax(self, payroll_period, tax_component, annual_taxable_earning, period_factor, tax_paid=0, additional_income=0):
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# Get tax calc by period
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annual_tax = self.calculate_tax_by_tax_slab(payroll_period.name, annual_taxable_earning)
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# Calc prorata tax
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tax_amount = annual_tax / period_factor
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# find the annual tax diff caused by additional_income, add to tax_amount
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if additional_income > 0:
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annual_tax_with_additional_income = self.calculate_tax_by_tax_slab(payroll_period.name, annual_taxable_earning + additional_income)
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tax_amount += annual_tax_with_additional_income - annual_tax
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#less paid taxes
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if tax_paid:
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tax_amount -= tax_paid
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# find the annual tax diff caused by benefit_amount_to_tax, add to tax_amount
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if benefit_amount_to_tax > 0:
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annual_tax_with_benefit_amt = self.calculate_tax_by_tax_slab(payroll_period.name, annual_taxable_earning + benefit_amount_to_tax)
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tax_amount += annual_tax_with_benefit_amt - annual_tax
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struct_row = self.get_salary_slip_row(tax_component)
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return struct_row, tax_amount
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@ -14,7 +14,7 @@ def execute(filters=None):
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qty_to_make = filters.get("qty_to_make")
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for rows in data:
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item_map = get_item_details(rows[0])
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item_map = get_item_details(rows[0])
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reqd_qty = qty_to_make * rows[3]
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last_pur_price = frappe.db.get_value("Item", rows[0], "last_purchase_rate")
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if rows[4] > 0:
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@ -79,7 +79,7 @@ def get_bom_stock(filters):
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LEFT JOIN `tabBin` AS ledger
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ON bom_item.item_code = ledger.item_code
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{conditions}
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WHERE
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bom_item.parent = '{bom}' and bom_item.parenttype='BOM'
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@ -89,5 +89,3 @@ def get_item_details(item_code):
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items = frappe.db.sql("""select it.item_group, it.item_name, it.stock_uom, it.name, it.brand, it.description, it.manufacturer_part_no, it.manufacturer from tabItem it where it.item_code = %s""", item_code, as_dict=1)
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return dict((d.name, d) for d in items)
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