public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var totalPT = taxYearConfigurationData.PrimaryThreshold;
var totalST = taxYearConfigurationData.SecondaryThreshold;
var totalUAP = taxYearConfigurationData.UpperAccrualPoint;
var totalUEL = taxYearConfigurationData.UpperEarningsLimit;
var totalLEL = taxYearConfigurationData.LowerEarningsLimit;
var niRates = taxYearConfigurationData.NiRates[niCategory];
var factoring = TaxMath.GetFactoring(payPeriods);
int periods = factoring.Periods,
weeksInPeriod = factoring.WeeksInPeriod;
decimal periodPT = TaxMath.PeriodRound(TaxMath.Factor(totalPT, weeksInPeriod, periods), weeksInPeriod),
periodST = TaxMath.PeriodRound(TaxMath.Factor(totalST, weeksInPeriod, periods), weeksInPeriod),
periodUAP = TaxMath.PeriodRound(TaxMath.Factor(totalUAP, weeksInPeriod, periods), weeksInPeriod),
periodUEL = TaxMath.PeriodRound(TaxMath.Factor(totalUEL, weeksInPeriod, periods), weeksInPeriod),
periodLEL = Math.Ceiling(TaxMath.Factor(totalLEL, weeksInPeriod, periods));
var niCalc = new NationalInsuranceCalculation();
// Employee NI Gross
var lelToPt = SubtractRound(gross, periodPT, periodLEL);
var ptToSt = SubtractRound(gross, periodST, periodPT);
var stToUap = SubtractRound(gross, periodUAP, periodST);
var uapToUel = SubtractRound(gross, periodUEL, periodUAP);
var aboveUel = SubtractRound(gross, gross, periodUEL);
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)
{
// The ST is back! But lower than PT.
var totalPT = taxYearConfigurationData.PrimaryThreshold;
var totalST = taxYearConfigurationData.SecondaryThreshold;
var totalUEL = taxYearConfigurationData.UpperEarningsLimit;
var totalLEL = taxYearConfigurationData.LowerEarningsLimit;
var totalUST = taxYearConfigurationData.UpperSecondaryThreshold;
var totalAUST = taxYearConfigurationData.ApprenticeUpperSecondaryThreshold;
var niRates = taxYearConfigurationData.NiRates[niCategory];
var factoring = TaxMath.GetFactoring(payPeriods);
int periods = factoring.Periods,
weeksInPeriod = factoring.WeeksInPeriod;
// 'X' NI Code does not pay NI contributions
if (niCategory == 'X')
{
gross = 0m;
}
// WTF. HMRC changed their rounding rules AGAIN in 2020. PeriodRound for the ST too.
decimal periodPT = TaxMath.PeriodRound(TaxMath.Factor(totalPT, weeksInPeriod, periods), weeksInPeriod),
periodST = TaxMath.PeriodRound(TaxMath.Factor(totalST, weeksInPeriod, periods), weeksInPeriod),
periodUEL = Math.Ceiling(TaxMath.Factor(totalUEL, weeksInPeriod, periods)),
periodLEL = Math.Ceiling(TaxMath.Factor(totalLEL, weeksInPeriod, periods));
var niCalc = new NationalInsuranceCalculation
{
EarningsUptoIncludingLEL = SubtractRound(gross, periodLEL, 0),
EarningsAboveLELUptoIncludingPT = SubtractRound(gross, periodPT, periodLEL),
EarningsAboveUEL = SubtractRound(gross, gross, periodUEL),
EarningsAboveSTUpToIncludingPT = SubtractRound(gross, periodPT, periodST),
EarningsAbovePTUptoIncludingUEL = SubtractRound(gross, periodUEL, periodPT),
};
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 totalPT = taxYearConfigurationData.PrimaryThreshold;
var totalST = taxYearConfigurationData.SecondaryThreshold;
var totalUEL = taxYearConfigurationData.UpperEarningsLimit;
var totalLEL = taxYearConfigurationData.LowerEarningsLimit;
var totalUST = taxYearConfigurationData.UpperSecondaryThreshold;
var totalAUST = taxYearConfigurationData.ApprenticeUpperSecondaryThreshold;
var niRates = taxYearConfigurationData.NiRates[niCategory];
var factoring = TaxMath.GetFactoring(payPeriods);
int periods = factoring.Periods,
weeksInPeriod = factoring.WeeksInPeriod;
// 'X' NI Code does not pay NI contributions
if (niCategory == 'X')
{
gross = 0m;
}
// WTF. UEL must round 865.3846 to 866. But PT must round 680.3333 to 680. This isn't sane.
decimal periodPT = TaxMath.PeriodRound(TaxMath.Factor(totalPT, weeksInPeriod, periods), weeksInPeriod),
periodUEL = Math.Ceiling(TaxMath.Factor(totalUEL, weeksInPeriod, periods)),
periodLEL = Math.Ceiling(TaxMath.Factor(totalLEL, weeksInPeriod, periods));
var niCalc = new NationalInsuranceCalculation
{
EarningsUptoIncludingLEL = SubtractRound(gross, periodLEL, 0),
EarningsAboveLELUptoIncludingPT = SubtractRound(gross, periodPT, periodLEL),
EarningsAboveSTUptoIncludingUEL = SubtractRound(gross, periodUEL, periodPT),
EarningsAboveUEL = SubtractRound(gross, gross, periodUEL)
};
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveSTUptoIncludingUEL * (niRates.EeC / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveUEL * (niRates.EeD / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveSTUptoIncludingUEL * (niRates.ErC / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(niCalc.EarningsAboveUEL * (niRates.ErD / 100));
return(niCalc);
}
public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var totalPT = taxYearConfigurationData.PrimaryThreshold;
var totalST = taxYearConfigurationData.SecondaryThreshold;
var totalUAP = taxYearConfigurationData.UpperAccrualPoint;
var totalUEL = taxYearConfigurationData.UpperEarningsLimit;
var totalLEL = taxYearConfigurationData.LowerEarningsLimit;
var niRates = taxYearConfigurationData.NiRates[niCategory];
var factoring = TaxMath.GetFactoring(payPeriods);
int periods = factoring.Periods,
weeksInPeriod = factoring.WeeksInPeriod;
decimal periodPT = TaxMath.PeriodRound(TaxMath.Factor(totalPT, weeksInPeriod, periods), weeksInPeriod),
periodST = TaxMath.PeriodRound(TaxMath.Factor(totalST, weeksInPeriod, periods), weeksInPeriod),
periodUAP = TaxMath.PeriodRound(TaxMath.Factor(totalUAP, weeksInPeriod, periods), weeksInPeriod),
periodUEL = TaxMath.PeriodRound(TaxMath.Factor(totalUEL, weeksInPeriod, periods), weeksInPeriod),
periodLEL = TaxMath.PeriodRound(TaxMath.Factor(totalLEL, weeksInPeriod, periods), weeksInPeriod);
#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, periodUAP, periodPT) * (niRates.EeD / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(SubtractRound(gross, periodUEL, periodUAP) * (niRates.EeE / 100));
niCalc.EmployeeNiGross += TaxMath.HmrcRound(SubtractRound(gross, gross, periodUEL) * (niRates.EeF / 100));
niCalc.EmployeeNiRebate = TaxMath.HmrcRound(SubtractRound(gross, periodST, periodLEL) * (niRates.EeB / 100));
niCalc.EmployeeNiRebate += TaxMath.HmrcRound(SubtractRound(gross, periodPT, periodST) * (niRates.EeC / 100));
// Employer NI Gross
niCalc.EmployerNiGross = TaxMath.HmrcRound(SubtractRound(gross, periodPT, periodST) * (niRates.ErC / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(SubtractRound(gross, periodUAP, periodPT) * (niRates.ErD / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(SubtractRound(gross, periodUEL, periodUAP) * (niRates.ErE / 100));
niCalc.EmployerNiGross += TaxMath.HmrcRound(SubtractRound(gross, gross, periodUEL) * (niRates.ErF / 100));
niCalc.EmployerNiRebate = TaxMath.HmrcRound(SubtractRound(gross, periodST, periodLEL) * (niRates.ErB / 100));
return(niCalc);
}
public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var totalPT = taxYearConfigurationData.PrimaryThreshold;
var totalST = taxYearConfigurationData.SecondaryThreshold;
var totalUEL = taxYearConfigurationData.UpperEarningsLimit;
var totalLEL = taxYearConfigurationData.LowerEarningsLimit;
var totalUST = taxYearConfigurationData.UpperSecondaryThreshold;
var totalAUST = taxYearConfigurationData.ApprenticeUpperSecondaryThreshold;
var niRates = taxYearConfigurationData.NiRates[niCategory];
var factoring = TaxMath.GetFactoring(payPeriods);
int periods = factoring.Periods,
weeksInPeriod = factoring.WeeksInPeriod;
decimal periodPT = TaxMath.PeriodRound(TaxMath.Factor(totalPT, weeksInPeriod, periods), weeksInPeriod),
periodST = TaxMath.PeriodRound(TaxMath.Factor(totalST, weeksInPeriod, periods), weeksInPeriod),
periodUEL = TaxMath.PeriodRound(TaxMath.Factor(totalUEL, weeksInPeriod, periods), weeksInPeriod),
periodLEL = Math.Ceiling(TaxMath.Factor(totalLEL, weeksInPeriod, periods));
var niCalc = new NationalInsuranceCalculation
{
EarningsUptoIncludingLEL = SubtractRound(gross, periodLEL, 0),
EarningsAboveLELUptoIncludingPT = SubtractRound(gross, periodPT, periodLEL),
EarningsAbovePTUptoIncludingST = SubtractRound(gross, periodST, periodPT),
EarningsAboveSTUptoIncludingUEL = SubtractRound(gross, periodUEL, periodST),
EarningsAboveUEL = SubtractRound(gross, gross, periodUEL)
};
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);
}