public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
// The ST is back! But lower than PT.
var niRates = TaxYearConfigurationData.NiRates[niCategory];
// 'X' NI Code does not pay NI contributions
if (niCategory == 'X')
{
gross = 0m;
}
var limitThresholds = GetLimitThresholdsForPeriods(payPeriods);
var niCalc = new NationalInsuranceCalculation
{
EarningsUptoIncludingLEL = SubtractRound(gross, limitThresholds.LowerEarningsLimit, 0),
EarningsAboveLELUptoIncludingPT = SubtractRound(gross, limitThresholds.PrimaryThreshold, limitThresholds.LowerEarningsLimit),
EarningsAboveUEL = SubtractRound(gross, gross, limitThresholds.UpperEarningsLimit),
EarningsAboveSTUpToIncludingPT = SubtractRound(gross, limitThresholds.PrimaryThreshold, limitThresholds.SecondaryThreshold),
EarningsAbovePTUptoIncludingUEL = SubtractRound(gross, limitThresholds.UpperEarningsLimit, limitThresholds.PrimaryThreshold),
};
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveSTUpToIncludingPT * (niRates.EeC / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAbovePTUptoIncludingUEL * (niRates.EeD / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveUEL * (niRates.EeE / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound((niCalc.EarningsAboveSTUpToIncludingPT + niCalc.EarningsAbovePTUptoIncludingUEL) * (niRates.ErD / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveUEL * (niRates.ErE / 100));
return(niCalc);
}
public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var niRates = TaxYearConfigurationData.NiRates[niCategory];
var limitThresholds = GetLimitThresholdsForPeriods(payPeriods);
#pragma warning disable IDE0017 // Simplify object initialization
var niCalc = new NationalInsuranceCalculation();
#pragma warning restore IDE0017 // Simplify object initialization
// Employee NI Gross
niCalc.EmployeeNiGross = TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.UpperAccrualPoint, limitThresholds.PrimaryThreshold) * (niRates.EeD / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.UpperEarningsLimit, limitThresholds.UpperAccrualPoint) * (niRates.EeE / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(SubtractRound(gross, gross, limitThresholds.UpperEarningsLimit) * (niRates.EeF / 100));
niCalc.EmployeeNiRebate = TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.SecondaryThreshold, limitThresholds.LowerEarningsLimit) * (niRates.EeB / 100));
niCalc.EmployeeNiRebate += TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.PrimaryThreshold, limitThresholds.SecondaryThreshold) * (niRates.EeC / 100));
// Employer NI Gross
niCalc.EmployerNiGross = TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.PrimaryThreshold, limitThresholds.SecondaryThreshold) * (niRates.ErC / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.UpperAccrualPoint, limitThresholds.PrimaryThreshold) * (niRates.ErD / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.UpperEarningsLimit, limitThresholds.UpperAccrualPoint) * (niRates.ErE / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(SubtractRound(gross, gross, limitThresholds.UpperEarningsLimit) * (niRates.ErF / 100));
niCalc.EmployerNiRebate = TaxMath.HmrcRound(SubtractRound(gross, limitThresholds.SecondaryThreshold, limitThresholds.LowerEarningsLimit) * (niRates.ErB / 100));
return(niCalc);
}
public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var niRates = TaxYearConfigurationData.NiRates[niCategory];
var niCalc = new NationalInsuranceCalculation();
var limitThresholds = GetLimitThresholdsForPeriods(payPeriods);
// Employee NI Gross
var lelToPt = SubtractRound(gross, limitThresholds.PrimaryThreshold, limitThresholds.LowerEarningsLimit);
var ptToSt = SubtractRound(gross, limitThresholds.SecondaryThreshold, limitThresholds.PrimaryThreshold);
var stToUap = SubtractRound(gross, limitThresholds.UpperAccrualPoint, limitThresholds.SecondaryThreshold);
var uapToUel = SubtractRound(gross, limitThresholds.UpperEarningsLimit, limitThresholds.UpperAccrualPoint);
var aboveUel = SubtractRound(gross, gross, limitThresholds.UpperEarningsLimit);
niCalc.EmployeeNiGross = TaxMath.HmrcRound(ptToSt * (niRates.EeC / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(stToUap * (niRates.EeD / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(uapToUel * (niRates.EeE / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(aboveUel * (niRates.EeF / 100));
niCalc.EmployeeNiRebate = TaxMath.HmrcRound(lelToPt * (niRates.EeB / 100));
// Employer NI Gross
//niCalc.EmployerNiGross = TaxMath.HmrcRound(ptToSt * (niRates.ErC / 100));
if (!(niCategory == 'I' || niCategory == 'K' || niCategory == 'V'))
{
niCalc.EmployerNiGross += TaxMath.HmrcRound(stToUap * (niRates.ErD / 100));
}
niCalc.EmployerNiGross += TaxMath.HmrcRound(uapToUel * (niRates.ErE / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(aboveUel * (niRates.ErF / 100));
niCalc.EmployerNiRebate = TaxMath.HmrcRound(lelToPt * (niRates.ErB / 100));
niCalc.EmployerNiRebate += TaxMath.HmrcRound(ptToSt * (niRates.ErC / 100));
if ((niCategory == 'I' || niCategory == 'K' || niCategory == 'V'))
{
niCalc.EmployerNiRebate += TaxMath.HmrcRound(stToUap * (niRates.ErD / 100));
}
return(niCalc);
}
public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var niRates = TaxYearConfigurationData.NiRates[niCategory];
var limitThresholds = GetLimitThresholdsForPeriods(payPeriods);
var niCalc = new NationalInsuranceCalculation
{
EarningsUptoIncludingLEL = SubtractRound(gross, limitThresholds.LowerEarningsLimit, 0),
EarningsAboveLELUptoIncludingPT = SubtractRound(gross, limitThresholds.PrimaryThreshold, limitThresholds.LowerEarningsLimit),
EarningsAbovePTUptoIncludingST = SubtractRound(gross, limitThresholds.SecondaryThreshold, limitThresholds.PrimaryThreshold),
EarningsAboveSTUptoIncludingUEL = SubtractRound(gross, limitThresholds.UpperEarningsLimit, limitThresholds.SecondaryThreshold),
EarningsAboveUEL = SubtractRound(gross, gross, limitThresholds.UpperEarningsLimit)
};
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAbovePTUptoIncludingST * (niRates.EeC / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveSTUptoIncludingUEL * (niRates.EeD / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveUEL * (niRates.EeE / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveSTUptoIncludingUEL * (niRates.ErD / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveUEL * (niRates.ErE / 100));
return(niCalc);
}