bemade_l10n_ca_payroll: first steps
Code added for calculating federal income tax source deductions. Added categories, rules, input types, etc. for matching up to line 108 in hr_salary_rule_data.xml (TC inputs and rule param). Still missing a bunch of inputs, categories and rule params, along with all the EI calcs and provincial stuff.
This commit is contained in:
Marc Durepos
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7 changed files with 288 additions and 0 deletions
1
bemade_l10n_ca_payroll/__init__.py
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bemade_l10n_ca_payroll/__init__.py
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from . import models
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37
bemade_l10n_ca_payroll/__manifest__.py
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bemade_l10n_ca_payroll/__manifest__.py
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#
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# Bemade Inc.
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#
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# Copyright (C) 2023-June Bemade Inc. (<https://www.bemade.org>).
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# Author: Marc Durepos (Contact : marc@bemade.org)
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#
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# This program is under the terms of the Odoo Proprietary License v1.0 (OPL-1)
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# It is forbidden to publish, distribute, sublicense, or sell copies of the Software
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# or modified copies of the Software.
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#
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# THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
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# IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
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# FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
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# IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM,
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# DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE,
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# ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER
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# DEALINGS IN THE SOFTWARE.
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#
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{
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'name': 'Quebec Payroll',
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'version': '17.0.1.0.0',
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'summary': 'Computations for Quebec Payslips',
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'category': 'Human Resources/Payroll',
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'author': 'Bemade Inc.',
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'website': 'http://www.bemade.org',
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'license': 'OPL-1',
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'depends': [
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'hr_payroll',
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'l10n_ca',
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],
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'data': [
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'data/hr_salary_rule_data.xml',
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],
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'assets': {},
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'installable': True,
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'auto_install': False
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}
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48
bemade_l10n_ca_payroll/data/hr_payslip_input_type_data.xml
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48
bemade_l10n_ca_payroll/data/hr_payslip_input_type_data.xml
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<?xml version="1.0" encoding="UTF-8" ?>
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<odoo>
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<data>
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<record id="l10n_ca_input_bonus" model="hr.payslip.input.type">
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<field name="name">Bonus or other non-period payment</field>
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<field name="code">BONUS</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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<record id="l10n_ca_input_fed_f1" model="hr.payslip.input.type">
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<field name="name">Employee-requested deductions (Federal)</field>
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<field name="code">FED_F1</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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<record id="l10n_ca_input_fed_f2" model="hr.payslip.input.type">
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<field name="name">Court-ordered deductions (Federal)</field>
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<field name="code">FED_F2</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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<record id="l10n_ca_input_fed_U1" model="hr.payslip.input.type">
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<field name="name">Union or association dues for the period (Federal)</field>
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<field name="code">FED_U1</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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<record id="l10n_ca_input_fed_HD" model="hr.payslip.input.type">
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<field name="name">Allowance for residents of specified regions (Federal)</field>
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<field name="code">FED_HD</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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<record id="l10n_ca_input_fed_F" model="hr.payslip.input.type">
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<field name="name">Deduction for retirement plan contributions (Federal)</field>
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<field name="code">FED_F</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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<record id="l10n_ca_input_fed_TC" model="hr.payslip.input.type">
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<field name="name">Total Requested Amount on Federal form TD1</field>
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<field name="code">FED_TC</field>
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<field name="country_id" ref="base.ca"/>
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<field name="struct_ids" eval="Command.link(ref('hr_payroll.default_structure'))"/>
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</record>
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</data>
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</odoo>
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146
bemade_l10n_ca_payroll/data/hr_salary_rule_data.xml
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bemade_l10n_ca_payroll/data/hr_salary_rule_data.xml
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<?xml version="1.0" encoding="UTF-8" ?>
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<odoo>
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<data>
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<record id="l10n_ca_parameter_ARK" model="hr.rule.parameter">
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<field name="name">A, R, K constants for Federak Tax Calculation</field>
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<field name="code">ARK</field>
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</record>
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<record id="l10n_ca_parameter_value_ARK_2024" model="hr.rule.parameter.value">
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<field name="date_from">2024-01-01</field>
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<field name="rule_parameter_id" ref="bemade_l10n_ca_payroll.l10n_ca_parameter_ARK"/>
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<field name="parameter_value">
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[
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(0, 0.15, 0),
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(55867, 0.2050, 3073),
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(111733, 0.26, 9218),
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(173205, 0.29, 14414),
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(246752, 0.33, 24284),
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]
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</field>
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</record>
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<record id="l10n_ca_parameter_TC" model="hr.rule.parameter">
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<field name="name">Base amount for federal form TD1</field>
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<field name="code">FED_TC</field>
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</record>
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<record id="l10n_ca_parameter_value_TC_2024" model="hr.rule.parameter.value">
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<field name="date_from">2024-01-01</field>
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<field name="rule_parameter_id" ref="bemade_l10n_ca_payroll.l10n_ca_parameter_TC"/>
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<field name="parameter_value">15704</field>
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</record>
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<record id="l10n_ca_fed_tax_on_payslip" model="hr.salary.rule">
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<field name="name">Income Tax - Federal</field>
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<field name="category_id" ref="hr_payroll.DED"/>
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<field name="sequence" eval="205"/>
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<field name="struct_id" ref="hr_payroll.default_structure"/>
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<field name="appears_on_payslip" eval="True"/>
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<field name="appears_on_employee_cost_dashboard" eval="False"/>
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<field name="appears_on_payroll_report" eval="True"/>
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<field name="condition_select">none</field>
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<field name="amount_select">code</field>
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<field name="amount_python_compute">
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"""<![CDATA[
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Source: https://www.canada.ca/fr/agence-revenu/services/formulaires-publications/retenues-paie/t4127-formules-calcul-retenues-paie/t4127-jan/t4127-jan-formules-calcul-informatise-retenues-paie.html#toc31
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Pour le Québec, calcul en 4 étapes (étapes 1, 2, 3, et 6 du guide ci-dessus)
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Étape 1: Calculer "A" - le revenu imposable
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Étape 2: Calculer "T3" - l'impôt fédéral de base
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Étape 3: Calculer "T1" - l'impôt fédéral annuel à payer
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Étape 4: Calculer "T" - L'impôt à payer pour cette paye
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Étape 1
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A = P x (I - F - F2 - F5A -U1) - HD - F1
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où
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P = Nombre de périodes de paie dans l'année
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I = Rémunération brute pour la période de paie, excluant les primes, augmentations salariales rétroactives ou autres paiements non-périodiques
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F = Retenues pour la période pour un REER, RPA, RPAC ou CR.
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F2 = saisie ordonnée par la cour (pension alimentaire, etc.)
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F5A = Déductions des cotisations supplémentaires au RRQ pour la période de paie
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U1 = Cotisations à un syndicat ou assoc. de fonctionnaires, pour la période de paie
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HD = Retenue annuelle accordée aux résidents d'une région visée par le règlement selon formulaire TD1
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F1 = Retenues annuelles (frais de garde d'enfants, pensions alimentaires, demandées par l'employé et autorisés par bureau svcs. fiscaux)
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PI = gains ouvrant droit à une pension pour la période de paie. Nous assumons ici que c'est égal à la rémunération brute.
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B = Prime brute, augmentation de salaire rétroactive, ou autres montants non périodiques
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"""
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pay_periods_map = {
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'annually': 1,
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'semi-annually': 2,
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'quarterly': 4,
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'bi-monthly': 6,
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'monthly': 12,
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'semi-monthly': 24,
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'bi-weekly': 26,
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'weekly': 52,
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'daily': 365,
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}
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P = payslip.struct_type_id.default_pay_periods_per_year
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I = categories.get("GROSS") - (inputs['BONUS'].amount if 'BONUS' in inputs else 0)
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F = inputs['FED_F'].amount if 'FED_F' in inputs else 0
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F2 = inputs['FED_F2'].amount if 'FED_F2' in inputs else 0
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C = categories.get("COTISATIONS_RRQ", 0)
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C2 = categories.get("COTISATIONS_RRQ_2", 0)
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F5Q = C * (0.01/0.0640) + C2
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PI = categories.get("GROSS")
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B = inputs['BONUS'].amount if 'BONUS' in inputs else 0
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F5A = F5Q * ((PI - B)/PI)
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U1 = inputs['FED_U1'].amount if 'FED_U1' in inputs else 0
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HD = inputs['FED_HD'].amount if 'FED_HD' in inputs else 0
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F1 = inputs['FED_F1'].amount if 'FED_F1' in inputs else 0
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A = P * (I - F - F2 - F5A - U1) - HD - F1
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"""
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Étape 2 - Calcul de l'impôt fédéral de base (T3)
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T3 = (R x A) - K - K1 - K2Q - K3 - K4
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où
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R = taux d'imposition fédéral qui s'applique au revenu imposable annuel A
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"""
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# TODO: Get this into a configuration data structure
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ARK = payslip._rule_parameter('ARK')
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R, K = payslip._l10n_ca_compute_fed_tax_constants(A, ARK)
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TC = inputs['FED_TC'].amount if 'FED_TC' in inputs else payslip._rule_parameter('FED_TC_BASIC')
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K1 = 0.15 * TC
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PM = payslip._rule_parameter('RRQ_NO_MOIS_TOTAL')
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IE = A # Assume that insurables are the gross pay
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AE = categories.get("EI_CONTR")
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K2Q = ((0.15 * min(P * C * (0.0540/0.0640), 3217.50) * (PM/12)) + (0.15 * min(P * AE, 834.24) + (0.15 * min(P * IE * 0.00494, 464.36))
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K3 = inputs['FED_K3'].amount if 'FED_K3' in inputs else 0
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CCE = payslip._rule_parameter('FED_CCE') # 1 433 for 2024
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K4 = min(0.5 * A, CCE)
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T3 = (R * A) - K - K1 - K2Q - K3 - K4
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"""
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Étape 3 - Formule pour calculer l'impôt fédéral à payer (T1)
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T1 = ((T3 - (P x LCF)) - (0.165 * T3)
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"""
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LCF = min(750, 0.15 * (inputs['DED_CAPITAL_PURCH'] if 'DED_CAPITAL_PURCH' in inputs else 0))
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T1 = (T3 - (P * LCF)) - (0.165 * T3)
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"""
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Étape 6 - Formule pour calculer une estimation des retenus d'impôt fédéral pour la période de paie (T)
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T = (T1 / P) / L
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L = Retenues d'impôt additionnelles pour la période de paie, demandées par l'employé(e) sur TD1
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"""
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L = inputs['FED_DEDUCT_REQUEST'].amount if 'FED_DEDUCT_REQUEST' in inputs else 0
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T = (T1 / P) / L
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result = T
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]]>
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</field>
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</record>
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</data>
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</odoo>
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1
bemade_l10n_ca_payroll/models/__init__.py
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bemade_l10n_ca_payroll/models/__init__.py
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from . import hr_payroll_structure_type
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26
bemade_l10n_ca_payroll/models/hr_payroll_structure_type.py
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bemade_l10n_ca_payroll/models/hr_payroll_structure_type.py
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from odoo import models, fields, api
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class HrPayrollStructureType(models.Model):
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_inherit = 'hr.payroll.structure.type'
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default_pay_periods_per_year = fields.Integer(
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compute="_compute_pay_periods_per_year",
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compute_sudo=True,
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)
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@api.depends("default_schedule_pay")
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def _compute_pay_periods_per_year(self):
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pay_periods_map = {
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'annually': 1,
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'semi-annually': 2,
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'quarterly': 4,
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'bi-monthly': 6,
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'monthly': 12,
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'semi-monthly': 24,
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'bi-weekly': 26,
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'weekly': 52,
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'daily': 365,
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}
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for rec in self:
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rec.default_pay_periods_per_year = pay_periods_map.get(rec.default_schedule_pay, False)
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29
bemade_l10n_ca_payroll/models/hr_payslip.py
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bemade_l10n_ca_payroll/models/hr_payslip.py
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from odoo import models, fields, api
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class Payslip(models.Model):
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_inherit = "hr.payslip"
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def _l18n_ca_compute_fed_tax_constants(self, taxable_income: float, coefficients):
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"""
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Take a table of input coefficients in the form
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[
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(a, r, k),
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...
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] where a, r, and k are the threshold, tax rate and federal constants from government tables,
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and return the r and k applicable for the given annual taxable income.
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:param taxable_income: annual taxable income
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:param coefficients: coefficients table to use (get it from rule parameters data, usually)
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:return: (r, k) values where r is the tax rate and k is the federal constant to use
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"""
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R = coefficients[0][1]
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K = coefficients[0][2]
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# Get the rate and constant by income tier (stop once we reach a tier above the taxable income)
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for a, r, k in coefficients:
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if taxable_income < a:
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return R, K
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R = r
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K = k
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return R, K
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