Salary Slip tests for tax calc on benefits, additional salary (#14985)
* tests for tax calc on benefits, additional salary * fix tests - remove created additional salary
This commit is contained in:
Ranjith Kurungadam
Nabin Hait
parent
8173d9f17a
commit
e555b5bcf2
@ -174,52 +174,87 @@ class TestSalarySlip(unittest.TestCase):
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payroll_period = create_payroll_period()
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create_tax_slab(payroll_period)
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employee = make_employee("test_tax@salary.slip")
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frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
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frappe.db.sql("""delete from `tabEmployee Tax Exemption Declaration` where employee=%s""", (employee))
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frappe.db.sql("""delete from `tabEmployee Tax Exemption Proof Submission` where employee=%s""", (employee))
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from erpnext.hr.doctype.salary_structure.test_salary_structure import make_salary_structure, create_salary_structure_assignment
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salary_structure = make_salary_structure("Stucture to test tax", "Monthly", test_tax=True)
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create_salary_structure_assignment(employee, salary_structure.name, payroll_period.start_date)
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delete_docs = ["Salary Slip", "Additional Salary",
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"Employee Tax Exemption Declaration",
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"Employee Tax Exemption Proof Submission",
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"Employee Benefit Claim", "Salary Structure Assignment"]
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for doc in delete_docs:
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frappe.db.sql("delete from `tab%s` where employee='%s'" % (doc, employee))
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# create salary slip for whole period deducting tax only on last period to find the total tax amount paid
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create_salary_slips_for_payroll_period(employee, salary_structure.name, payroll_period)
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tax_paid_amount = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail` sd join `tabSalary Slip` ss where
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ss.name=sd.parent and ss.employee=%s and ss.docstatus=1 and sd.salary_component='TDS'""", (employee))
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from erpnext.hr.doctype.salary_structure.test_salary_structure import \
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make_salary_structure, create_salary_structure_assignment
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salary_structure = make_salary_structure("Stucture to test tax", "Monthly",
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other_details={"max_benefits": 100000}, test_tax=True)
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create_salary_structure_assignment(employee, salary_structure.name,
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payroll_period.start_date)
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# total taxable income 236000, at 5% tax slab
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annual_tax = 11800
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self.assertEqual(tax_paid_amount[0][0], annual_tax)
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# create salary slip for whole period deducting tax only on last period
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# to find the total tax amount paid
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create_salary_slips_for_payroll_period(employee, salary_structure.name,
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payroll_period, deduct_random=False)
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tax_paid = get_tax_paid_in_period(employee)
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# total taxable income 586000, 250000 @ 5%, 86000 @ 20% ie. 12500 + 17200
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annual_tax = 29700
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try:
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self.assertEqual(tax_paid, annual_tax)
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except AssertionError:
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print("\nSalary Slip - Annual tax calculation failed\n")
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raise
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frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
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# create exemption declaration so the tax amount varies
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create_exemption_declaration(employee, payroll_period.name)
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# create for payroll deducting in random months
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data["deducted_dates"] = create_salary_slips_for_payroll_period(employee, salary_structure.name, payroll_period, deduct_random=True)
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tax_paid_amount = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail` sd join `tabSalary Slip` ss where
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ss.name=sd.parent and ss.employee=%s and ss.docstatus=1 and sd.salary_component='TDS'""", (employee))
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data["deducted_dates"] = create_salary_slips_for_payroll_period(employee,
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salary_structure.name, payroll_period)
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tax_paid = get_tax_paid_in_period(employee)
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# No proof sumitted, total tax paid, should not change
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# No proof, benefit claim sumitted, total tax paid, should not change
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try:
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self.assertEqual(tax_paid_amount[0][0], annual_tax)
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self.assertEqual(tax_paid, annual_tax)
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except AssertionError:
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print("\nTax calculation failed on following case\n", data, "\n")
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print("\nSalary Slip - Tax calculation failed on following case\n", data, "\n")
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raise
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# Submit proof for total 86000
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data["proof"] = [create_proof_submission(employee, payroll_period, 50000), 50000]
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data["proof1"] = [create_proof_submission(employee, payroll_period, 36000), 36000]
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# Submit proof for total 120000
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data["proof-1"] = create_proof_submission(employee, payroll_period, 50000)
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data["proof-2"] = create_proof_submission(employee, payroll_period, 70000)
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# Submit benefit claim for total 50000
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data["benefit-1"] = create_benefit_claim(employee, payroll_period, 15000, "Medical Allowance")
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data["benefit-2"] = create_benefit_claim(employee, payroll_period, 35000, "Leave Travel Allowance")
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frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
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data["deducted_dates"] = create_salary_slips_for_payroll_period(employee, salary_structure.name, payroll_period, deduct_random=True)
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tax_paid_amount = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail` sd join `tabSalary Slip` ss where
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ss.name=sd.parent and ss.employee=%s and ss.docstatus=1 and sd.salary_component='TDS'""", (employee))
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# total taxable income 150000, at 5% tax slab
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data["deducted_dates"] = create_salary_slips_for_payroll_period(employee,
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salary_structure.name, payroll_period)
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tax_paid = get_tax_paid_in_period(employee)
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# total taxable income 416000, 166000 @ 5% ie. 8300
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try:
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self.assertEqual(tax_paid_amount[0][0], 7500)
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self.assertEqual(tax_paid, 8300)
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except AssertionError:
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print("\nTax calculation failed on following case\n", data, "\n")
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print("\nSalary Slip - Tax calculation failed on following case\n", data, "\n")
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raise
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# create additional salary of 150000
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frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
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data["additional-1"] = create_additional_salary(employee, payroll_period, 50000)
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data["additional-2"] = create_additional_salary(employee, payroll_period, 100000)
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data["deducted_dates"] = create_salary_slips_for_payroll_period(employee,
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salary_structure.name, payroll_period)
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# total taxable income 566000, 250000 @ 5%, 66000 @ 20%, 12500 + 13200
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tax_paid = get_tax_paid_in_period(employee)
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try:
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self.assertEqual(tax_paid, 25700)
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except AssertionError:
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print("\nSalary Slip - Tax calculation failed on following case\n", data, "\n")
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raise
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frappe.db.sql("""delete from `tabAdditional Salary` where employee=%s""", (employee))
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def make_holiday_list(self):
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fiscal_year = get_fiscal_year(nowdate(), company=erpnext.get_default_company())
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if not frappe.db.get_value("Holiday List", "Salary Slip Test Holiday List"):
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@ -334,6 +369,31 @@ def make_earning_salary_component(setup=False, test_tax=False):
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"type": "Earning"
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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": "Leave Travel Allowance",
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"abbr": 'B',
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"is_flexible_benefit": 1,
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"type": "Earning",
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"pay_against_benefit_claim": 1,
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"max_benefit_amount": 100000
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},
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{
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"salary_component": "Medical Allowance",
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"abbr": 'B',
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"is_flexible_benefit": 1,
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"pay_against_benefit_claim": 0,
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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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"salary_component": "Perfomance Bonus",
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"abbr": 'B',
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"is_additional_component": 1,
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"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)
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data.append({
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@ -374,6 +434,12 @@ def make_deduction_salary_component(setup=False, test_tax=False):
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return data
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def get_tax_paid_in_period(employee):
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tax_paid_amount = frappe.db.sql("""select sum(sd.amount) from `tabSalary Detail`
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sd join `tabSalary Slip` ss where ss.name=sd.parent and ss.employee=%s
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and ss.docstatus=1 and sd.salary_component='TDS'""", (employee))
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return tax_paid_amount[0][0]
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def create_exemption_declaration(employee, payroll_period):
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create_exemption_category()
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declaration = frappe.get_doc({"doctype": "Employee Tax Exemption Declaration",
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@ -392,11 +458,17 @@ def create_proof_submission(employee, payroll_period, amount):
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"payroll_period": payroll_period.name,
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"submission_date": submission_date})
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proof_submission.append("tax_exemption_proofs", {"exemption_sub_category": "_Test Sub Category",
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"exemption_category": "_Test Category", "type_of_proof": "Test",
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"amount": amount})
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"exemption_category": "_Test Category", "type_of_proof": "Test", "amount": amount})
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proof_submission.submit()
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return submission_date
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def create_benefit_claim(employee, payroll_period, amount, component):
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claim_date = add_months(payroll_period.start_date, random.randint(0, 11))
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frappe.get_doc({"doctype": "Employee Benefit Claim", "employee": employee,
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"claimed_amount": amount, "claim_date": claim_date, "earning_component":
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component}).submit()
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return claim_date
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def create_tax_slab(payroll_period):
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data = [{
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"from_amount": 250000,
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@ -417,7 +489,7 @@ def create_tax_slab(payroll_period):
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payroll_period.append("taxable_salary_slabs", item)
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payroll_period.save()
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def create_salary_slips_for_payroll_period(employee, salary_structure, payroll_period, deduct_random=False):
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def create_salary_slips_for_payroll_period(employee, salary_structure, payroll_period, deduct_random=True):
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deducted_dates = []
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i = 0
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while i < 12:
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@ -440,3 +512,12 @@ def create_salary_slips_for_payroll_period(employee, salary_structure, payroll_p
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doc.submit()
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i += 1
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return deducted_dates
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def create_additional_salary(employee, payroll_period, amount):
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salary_date = add_months(payroll_period.start_date, random.randint(0, 11))
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frappe.get_doc({"doctype": "Additional Salary", "employee": employee,
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"company": erpnext.get_default_company(),
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"salary_component": "Perfomance Bonus",
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"from_date": salary_date, "to_date": salary_date,
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"amount": amount, "type": "Earning"}).submit()
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return salary_date
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