public override NationalInsuranceCalculation CalculateNationalInsurance(decimal gross, char niCategory, PayPeriods payPeriods)
{
var totalPT = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.PrimaryThreshold);
var totalST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.SecondaryThreshold);
var totalUEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperEarningsLimit);
var totalLEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.LowerEarningsLimit);
var totalUST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperSecondaryThreshold);
var totalAUST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.ApprenticeUpperSecondaryThreshold);
var niRates = TaxYearSpecificProvider.GetCodeSpecifics(niCategory);
var(periods, weeksInPeriod) = TaxMath.GetFactoring(payPeriods);
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);
}
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 void HmrcRoundingTest()
{
Assert.AreEqual(1m, TaxMath.HmrcRound(0.99999m));
Assert.AreEqual(1.96m, TaxMath.HmrcRound(1.956m));
Assert.AreEqual(2.95m, TaxMath.HmrcRound(2.9555555m));
Assert.AreEqual(2.47m, TaxMath.HmrcRound(2.4719m));
Assert.AreEqual(978.55m, TaxMath.HmrcRound(978.54823m));
Assert.AreEqual(8956.54m, TaxMath.HmrcRound(8956.54168m));
Assert.AreEqual(654.17m, TaxMath.HmrcRound(654.168749m));
Assert.AreEqual(236514.47m, TaxMath.HmrcRound(236514.46984m));
Assert.AreEqual(784.47m, TaxMath.HmrcRound(784.4687m));
}
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 periods)
{
int periodCnt = 52;
int weeksInPeriod = 1;
if (periods == PayPeriods.Monthly)
{
periodCnt = 12;
}
else
{
weeksInPeriod = (int)Math.Round((decimal)periodCnt / (int)periods);
}
var totalPT = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.PrimaryThreshold);
var totalST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.SecondaryThreshold);
var totalUAP = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperAccrualPoint);
var totalUEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperEarningsLimit);
var totalLEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.LowerEarningsLimit);
var niRates = TaxYearSpecificProvider.GetCodeSpecifics(niCategory);
decimal periodPT = TaxMath.PeriodRound(TaxMath.Factor(totalPT, weeksInPeriod, periodCnt), weeksInPeriod),
periodST = TaxMath.PeriodRound(TaxMath.Factor(totalST, weeksInPeriod, periodCnt), weeksInPeriod),
periodUAP = TaxMath.PeriodRound(TaxMath.Factor(totalUAP, weeksInPeriod, periodCnt), weeksInPeriod),
periodUEL = TaxMath.PeriodRound(TaxMath.Factor(totalUEL, weeksInPeriod, periodCnt), weeksInPeriod),
periodLEL = TaxMath.PeriodRound(TaxMath.Factor(totalLEL, weeksInPeriod, periodCnt), weeksInPeriod);
var niCalc = new NationalInsuranceCalculation();
// 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)
{
// 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 periods)
{
int periodCnt = 52;
int weeksInPeriod = 1;
if (periods == PayPeriods.Monthly)
{
periodCnt = 12;
}
else
{
weeksInPeriod = (int)Math.Round((decimal)periodCnt / (int)periods);
}
var totalPT = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.PrimaryThreshold);
var totalST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.SecondaryThreshold);
var totalUEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperEarningsLimit);
var totalLEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.LowerEarningsLimit);
var totalUST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperSecondaryThreshold);
var totalAUST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.ApprenticeUpperSecondaryThreshold);
var niRates = TaxYearSpecificProvider.GetCodeSpecifics(niCategory);
// 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, periodCnt), weeksInPeriod),
periodUEL = Math.Ceiling(TaxMath.Factor(totalUEL, weeksInPeriod, periodCnt)),
periodLEL = Math.Ceiling(TaxMath.Factor(totalLEL, weeksInPeriod, periodCnt));
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 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 = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.PrimaryThreshold);
var totalST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.SecondaryThreshold);
var totalUEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperEarningsLimit);
var totalLEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.LowerEarningsLimit);
var totalUST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperSecondaryThreshold);
var totalAUST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.ApprenticeUpperSecondaryThreshold);
var niRates = TaxYearSpecificProvider.GetCodeSpecifics(niCategory);
// 'X' Ni Code does not pay NI contributions
if (niCategory == 'X')
{
gross = 0m;
}
var(periods, weeksInPeriod) = TaxMath.GetFactoring(payPeriods);
// 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 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 totalPT = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.PrimaryThreshold);
var totalST = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.SecondaryThreshold);
var totalUAP = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperAccrualPoint);
var totalUEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.UpperEarningsLimit);
var totalLEL = TaxYearSpecificProvider.GetSpecificValue <decimal>(TaxYearSpecificValues.LowerEarningsLimit);
var niRates = TaxYearSpecificProvider.GetCodeSpecifics(niCategory);
var(periods, weeksInPeriod) = TaxMath.GetFactoring(payPeriods);
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);
}
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);
}
