static void Main(string[] args)
{
try
{
Console.WriteLine("Type GenerateMonthlyPayslip \"YOUR NAME\" ANNUAL_SALARY to start..");
string line = Console.ReadLine();
string[] words = line.Split(' ');
if (words[0] == "GenerateMonthlyPayslip")
{
var employee = new Employee(words[1], Convert.ToDecimal(words[2]));
var taxTable = new TaxTable();
var computeIncomeCommand = new ComputeIncomeTaxCommand(taxTable, employee.AnnualSalary);
MonthlyPaySlip monthlyPaySlip = new MonthlyPaySlip(employee, computeIncomeCommand);
Console.WriteLine(string.Format("Monthly Payslip for: \"{0:#.00}\"", monthlyPaySlip.EmployeeName));
Console.WriteLine(string.Format("Gross Monthly Income: ${0:#.00}", monthlyPaySlip.GrossMonthlyIncome));
Console.WriteLine(string.Format("Monthly Income Tax: ${0:#.00}", monthlyPaySlip.MonthlyIncomeTax));
Console.WriteLine(string.Format("Net Monthly Income: ${0:#.00}", monthlyPaySlip.NetMonthlyIncome));
Console.ReadLine();
}
else
{
Console.WriteLine("Unrecognized command");
}
}
catch (Exception e)
{
Console.WriteLine(e.Message);
}
}
private decimal CalculateTaxForBracket(int salary, TaxTable taxbracket)
{
var dollarAmount = taxbracket.FactorInCents / 100;
var tax = taxbracket.Taxable ? (taxbracket.BaseAmount + (salary - taxbracket.LowerLimit) * dollarAmount) / 12 : 0;
return(tax);
}
public async Task <IActionResult> Edit(int id, [Bind("Id,TaxCode,TaxPercentage")] TaxTable taxTable)
{
if (id != taxTable.Id)
{
return(NotFound());
}
if (ModelState.IsValid)
{
try
{
_context.Update(taxTable);
await _context.SaveChangesAsync();
}
catch (DbUpdateConcurrencyException)
{
if (!TaxTableExists(taxTable.Id))
{
return(NotFound());
}
else
{
throw;
}
}
return(RedirectToAction(nameof(Index)));
}
return(View(taxTable));
}
public void GeneratePayslip_creates_valid_payslip()
{
// Arrange
var payCalculator = new PayCalculator();
var taxTable = new TaxTable();
// Act
var payslipGenerator = new PayslipGenerator(payCalculator, taxTable);
var payslip = payslipGenerator.GeneratePayslip(_employee)
.Split(',')
.Select(x => x.Trim())
.ToArray();
// Name
Assert.AreEqual(payslip[0], "John Smith");
// Pay period
Assert.AreEqual(payslip[1].Trim(), "01 March - 31 March");
// Gross income
Assert.AreEqual(payslip[2], "10000");
// Income tax
Assert.AreEqual(payslip[3], "2696");
// Net income
Assert.AreEqual(payslip[4], "7304");
// Super
Assert.AreEqual(payslip[5], "900");
}
public void ComputeIncomeTaxCommand_ReturnsExpectedValue(decimal annual_salary, decimal expected_income_tax)
{
var taxTable = new TaxTable();
var computeIncomeTaxCommand = new ComputeIncomeTaxCommand(taxTable, annual_salary);
var actual = computeIncomeTaxCommand.Call();
Assert.Equal(expected_income_tax, actual);
}
//Federal Unemployment (FUTA) Tax
//The Federal Unemployment Tax Act, with state unemployment systems, provides for payments of unemployment
//compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax.
//For a list of state unemployment agencies, visit the U.S. Department of Labor’s website at
//www.workforcesecurity.doleta.gov/unemploy/agencies.asp. Only the employer pays FUTA tax; it is not
//withheld from the employee's wages. For more information, see the Instructions for Form 940.
//Computing FUTA tax. For 2014, the FUTA tax rate is 6.0%. The tax applies to the first $7,000 you pay to each
//employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different.
//Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds.
//The credit may be as much as 5.4% of FUTA taxable wages. If you are entitled to the maximum 5.4% credit, the FUTA
//tax rate after credit is 0.6%. You are entitled to the maximum credit if you paid your state unemployment taxes in
//full, on time, and on all the same wages as are subject to FUTA tax, and as long as the state is not determined to
//be a credit reduction state. See the Instructions for Form 940 to determine the credit.
//In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax.
//However, certain states exclude some types of wages from state unemployment tax, even though they are subject to FUTA tax
//(for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits).
//In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.
// 2015, the FUTA Tax Rate remains 6.0%
public Decimal Calculate(int year, Decimal adjustedGrossIncome)
{
TaxTable table = TaxTables.Values.Single(t => t.Year == year);
Decimal taxable = Math.Min(table.FUTA_WageBase, adjustedGrossIncome);
return((taxable * (table.FUTA_EmployerPercentage / 100)).Round());
}
public static TaxTable CreateTaxTable(string dataAreaId, string code)
{
TaxTable taxTable = new TaxTable();
taxTable.dataAreaId = dataAreaId;
taxTable.Code = code;
return(taxTable);
}
public void Setup()
{
base.SetUp();
EmployeeDetails = BaseFixture.Create <EmployeeDetails>();
EmployeeDetails.AnnualSalary = 60050;
EmployeeDetails.SuperRate = 9;
var taxTable = new TaxTable()
{
TaxYears =
{
new TaxYear()
{
Year = 2019,
TaxSlabs =
{
new TaxSlab()
{
Base = 0,
Rate = 0,
LowerLimit = 0,
UpperLimit = 18200
},
new TaxSlab()
{
Base = 0,
Rate = 19,
LowerLimit = 18201,
UpperLimit = 37000
},
new TaxSlab()
{
Base = 3572,
Rate = 32.5,
LowerLimit = 37001,
UpperLimit = 87000
},
new TaxSlab()
{
Base = 19822,
Rate = 37,
LowerLimit = 87001,
UpperLimit = 180000
},
new TaxSlab()
{
Base = 54232,
Rate = 45,
LowerLimit = 180001,
UpperLimit = 1000000
}
}
}
}
};
TaxTable = Options.Create(taxTable);
Logger = BaseFixture.Create <ILogger <ITaxYearManager> >();
}
public CustomerReceipt()
{
Tax = new TaxTable();
Currency = new Currency();
DocumentSerial = new SerialCommercialDocuments();
Customer = new Customer();
OriginDocumentType = new CommercialDocuments();
CustomerReceiptInvoicesList = new HashSet <CustomerReceiptInvoices>();
}
public Guid Create(TaxTable taxtable)
{
PayrollDataContext context = new PayrollDataContext();
if (taxtable.Id == Guid.Empty)
taxtable.Id = Guid.NewGuid();
context.TaxTables.InsertOnSubmit(taxtable);
context.SubmitChanges();
return taxtable.Id;
}
public async Task <IActionResult> Create([Bind("Id,TaxCode,TaxPercentage")] TaxTable taxTable)
{
if (ModelState.IsValid)
{
_context.Add(taxTable);
await _context.SaveChangesAsync();
return(RedirectToAction(nameof(Index)));
}
return(View(taxTable));
}
public void Update(TaxTable taxtable)
{
PayrollDataContext context = new PayrollDataContext();
var tax = context.TaxTables.Where(x=> x.Id == taxtable.Id).FirstOrDefault();
tax.TaxCode = taxtable.TaxCode;
tax.Description = taxtable.Description;
tax.Exemption = taxtable.Exemption;
context.SubmitChanges();
}
public decimal GetNetPayWithTaxDeductionOnly(int empId)
{
//Expression<Func<TaxTable, bool>> filterTaxTable = (x) => x.MaxSalary
var model = _employeeRepository.FindItem(empId);
TaxTable taxTable = _taxTableRepository.QueryItem(x => x.MaxSalary >= model.CurrentSalary && x.MinSalary <= model.CurrentSalary);
decimal result = model.CurrentSalary - (model.CurrentSalary * (taxTable.DeductionPercentage * 0.01M));
return(result);
}
static void Main(string[] args)
{
System.Console.WriteLine("Enter Amount to Calculate Tax");
var amount = Convert.ToDecimal(System.Console.ReadLine());
var taxVariations = new TaxTable().Taxes;
_cumulativetax = TaxTable.GetTaxPayable(amount, taxVariations);
System.Console.WriteLine($"Cumulative Tax: {Math.Round(_cumulativetax,2)}");
System.Console.ReadLine();
}
public void CalculateIncomeTax_should_return_correct_amount(decimal salary, decimal expected)
{
// Arrange
var taxTable = new TaxTable();
var taxBracket = taxTable.GetTaxBracket(salary);
// Act
var actual = _payCalculator.CalculateIncomeTax(salary, taxBracket);
// Assert
Assert.AreEqual(expected, actual);
}
public Branch()
{
TaxGroup = new TaxTable();
Company = new Branch();
AcademicSettings = new AcademicSettings();
AcademicYearList = new HashSet <AcademicYear>();
StudentRegistrationList = new HashSet <StudentRegistration>();
BranchesList = new HashSet <Branch>();
SessionsList = new HashSet <CurrentSession>();
UserProfileBranchesList = new HashSet <UserProfileBranch>();
StudentsList = new HashSet <Student>();
CandidatesList = new HashSet <Candidate>();
EmailsList = new HashSet <EmailMonitor>();
}
public async Task <IActionResult> OnGetAsync(int?id)
{
if (id == null)
{
return(NotFound());
}
TaxTable = await _context.TaxTable.FirstOrDefaultAsync(m => m.Id == id);
if (TaxTable == null)
{
return(NotFound());
}
return(Page());
}
public void TaxTable_Serialize_PropertyNamesAsExpected()
{
// Arrange
var taxTable = new TaxTable();
// Act
var serializedObject = JsonConvert.SerializeObject(taxTable);
// Assert
Assert.AreEqual(@"{
""name"": null,
""shipping_taxed"": false,
""rules"": null,
""standalone"": false
}" .RemoveWhiteSpace(), serializedObject.RemoveWhiteSpace());
}
public async Task <IActionResult> OnPostAsync(int?id)
{
if (id == null)
{
return(NotFound());
}
TaxTable = await _context.TaxTable.FindAsync(id);
if (TaxTable != null)
{
_context.TaxTable.Remove(TaxTable);
await _context.SaveChangesAsync();
}
return(RedirectToPage("./Index"));
}
static void Main(string[] args)
{
var firstNameInput = StandardMessage.CaptureData("first name");
var surnameInput = StandardMessage.CaptureData("surname");
var annualSalaryInput = StandardMessage.CaptureData("annual salary");
var superRateInput = StandardMessage.CaptureData("super rate");
var startDate = StandardMessage.CaptureData("payment start date");
var endDate = StandardMessage.CaptureData("payment end date");
var bracket1 = TaxBracket.Generate(0M, 18200M, 0M, 0M);
var bracket2 = TaxBracket.Generate(18201M, 37000M, 0M, 0.325M);
var bracket3 = TaxBracket.Generate(37001M, 87000M, 3572M, 0.325M);
var bracket4 = TaxBracket.Generate(87001M, 180000M, 19822M, 0.37M);
var bracket5 = TaxBracket.Generate(180000M, Int32.MaxValue, 54232M, 0.45M);
var taxTable = TaxTable.Build(bracket1, bracket2, bracket3, bracket4, bracket5);
EmployeeDetails employeeDetails = EmployeeDetails.ConstructFullName(firstNameInput, surnameInput);
PayPeriod payPeriod = PayPeriod.Generate(startDate, endDate);
GrossIncome grossIncome = GrossIncome.Generate(annualSalaryInput, payPeriod);
IncomeTax incomeTax = IncomeTax.Generate(taxTable, grossIncome, payPeriod);
NetIncome netIncome = NetIncome.Generate(grossIncome, incomeTax);
Super super = Super.Generate(superRateInput, grossIncome);
var paySlip = PaySlip.Create(
employeeDetails,
payPeriod,
grossIncome,
incomeTax,
netIncome,
super
);
var payslipOutput = PayslipBuilder.Print(paySlip);
Console.WriteLine(payslipOutput);
//
}
// From: Wikipedia http://en.wikipedia.org/wiki/Federal_Insurance_Contributions_Act_tax
// For 2014, the employee's share of the Social Security portion of the
// FICA tax is 6.2% of gross compensation up to a limit of $117,000 of gross
// compensation (resulting in a maximum Social Security tax of $7,254).[8] This limit,
// known as the Social Security Wage Base, goes up each year based on average national wages
// and, in general, at a faster rate than the Consumer Price Index (CPI-U). For the calendar
// years of 2011 and 2012, the employee's share was temporarily reduced to 4.2% of gross
// compensation with a limit of $106,800 for 2011 and $110,100 for 2012.[9] The employee's
// share of the Medicare portion of the tax is 1.45% of wages, with no limit on the amount of
// wages subject to the Medicare portion of the tax.[10] Because some payroll compensation is
// subject to state income tax withholding in addition to Social Security tax withholding and
// Medicare tax withholding, the Social Security and Medicare taxes account for only a portion
// of the total percentage an employee constructively pays.
// The employer is also liable for 6.2% Social Security and 1.45% Medicare taxes,[11] making the
// total Social Security tax 12.4% of wages and the total Medicare tax 2.9%. (Self-employed people are
// responsible for the entire FICA percentage of 15.3% (= 12.4% + 2.9%), since they are in a sense
// both the employer and the employed; however, see the section on self-employed people for more details.)
// Self-Employed People
// A tax similar to the FICA tax is imposed on the earnings of self-employed individuals, such as
// independent contractors and members of a partnership. This tax is imposed not by the Federal Insurance
// Contributions Act but instead by the Self-Employment Contributions Act of 1954, which is codified as
// Chapter 2 of Subtitle A of the Internal Revenue Code, 26 U.S.C. § 1401 through 26 U.S.C. § 1403
// (the "SE Tax Act"). Under the SE Tax Act, self-employed people are responsible for the entire percentage
// of 15.3% (= 12.4% [Soc. Sec.] + 2.9% [Medicare]); however, the 15.3% multiplier is applied to 92.35% of
// the business's net earnings from self-employment, rather than 100% of the gross earnings; the difference,
// 7.65%, is half of the 15.3%, and makes the calculation fair in comparison to that of regular
// (non-self-employed) employees. It does this by adjusting for the fact that employees' 7.65% share of
// their SE tax is multiplied against a number (their gross income) that does not include the putative
// "employer's half" of the self-employment tax. In other words, it makes the calculation fair because
// employees do not get taxed on their employers' contribution of the second half of FICA, therefore
// self-employed people should not get taxed on the second half of the self-employment tax. Similarly,
// self-employed people also deduct half of their self-employment tax (schedule SE) from their gross
// income on the way to arriving at their adjusted gross income (AGI). This levels the amount paid by
// self-employed persons in comparison to regular employees, who do not pay general income tax on their
// employers' contribution of the second half of FICA, just as they did not pay FICA tax on it either.
// A number of state and local employers and their employees in the states of Alaska, California, Colorado,
// Illinois, Louisiana, Maine, Massachusetts, Nevada, Ohio and Texas are currently exempt from paying the
// Social Security portion of FICA taxes. They provide alternative retirement and pension plans to their
// employees. FICA initially did not apply to state and local governments, which were later given the option
// of participating. Over time, most have elected to participate but a substantial number remain outside the system.
public FICAResult Calculate(int year, decimal adjustedGrossIncome)
{
// TODO We don't handle self-employed people here
if (year < TaxTables.Minimum_Year)
{
throw new ArgumentOutOfRangeException("Unable to process tax years before " + TaxTables.Minimum_Year);
}
if (adjustedGrossIncome < 0)
{
throw new ArgumentOutOfRangeException("AdjustedGrossIncome cannot be negative");
}
TaxTable table = TaxTables.Values.SingleOrDefault(t => t.Year == year);
if (table == null)
{
throw new ArgumentOutOfRangeException("Unable to find tax table that matches parameters");
}
// TODO We're not taking into account the Medicare Surtax (0.9% for income over $200k) that was implemented as part of the ACA in tax years 2013+
var result = new FICAResult {
};
Decimal social_security_taxable = Math.Min(table.SocialSecurityWageBase, adjustedGrossIncome);
result.SocialSecurity = (social_security_taxable * (table.FICA_EmployeePercentage / 100)).Round();
result.SocialSecurity_Employer = (social_security_taxable * (table.FICA_EmployerPercentage / 100)).Round();
// Medicare does not have a "wage base", it's applicable to all earned income
result.Medicare = result.Medicare_Employer = (adjustedGrossIncome * (table.MedicarePercentage / 100)).Round();
return(result);
}
public TaxTableParser(ITaxTable getTaxBracket)
{
_taxTable = getTaxBracket.GetTaxTable();
}
public Decimal GetWageBase(int year)
{
TaxTable table = TaxTables.Values.Single(t => t.Year == year);
return(table.FUTA_WageBase);
}
public void Setup()
{
_taxBracket = new TaxTable();
}