internal virtual Decimal GetExemptionAmount(decimal taxableWages, WithholdingCode EmployeeCode, int exemptions)
{
return(ExemptionValues
.Where(x => x.EmployeeCode == EmployeeCode)
.First(x => x.FloorAmount <= taxableWages && x.CeilingAmount > taxableWages)
.Amount);
}
internal virtual Decimal GetPersonalTaxCredits(WithholdingCode EmployeeCode, decimal annualizedSalary)
{
return(PersonalTaxRate
.Where(x => x.EmployeeCode == EmployeeCode)
.First(x => x.FloorAmount <= annualizedSalary && x.CeilingAmount > annualizedSalary)
.Amount);
}
internal virtual Decimal GetTaxRecapture(WithholdingCode EmployeeCode, decimal annualizedSalary)
{
return(TaxRecaptureRates
.Where(x => x.EmployeeCode == EmployeeCode)
.First(x => x.FloorAmount <= annualizedSalary && x.CeilingAmount > annualizedSalary)
.Amount);
}
internal virtual Decimal CheckAddBack(WithholdingCode EmployeeCode, decimal annualizedSalary)
{
return(PhaseOutAddBackTaxes
.Where(x => x.EmployeeCode == EmployeeCode)
.First(x => x.FloorAmount <= annualizedSalary && x.CeilingAmount > annualizedSalary)
.Amount);
}
internal virtual TaxableWithholding GetTaxWithholding(WithholdingCode employeeCode, Decimal taxableWages)
{
return
(TaxableWithholdings
.Where(d => d.EmployeeCode == employeeCode)
.Where(d => d.StartingAmount <= taxableWages)
.First(d => taxableWages < d.MaximumWage));
}
public virtual Decimal Calculate(Decimal grossWages, PayrollFrequency frequency, WithholdingCode employeeCode, int exemptions = 1)
{
// Additional/Reduced Withholding handled outside of this calculation
if (employeeCode == WithholdingCode.E)
{
return(0);
}
var annualizedSalary = frequency.CalculateAnnualized(grossWages);
var taxableWages = annualizedSalary;
taxableWages -= GetExemptionAmount(taxableWages, employeeCode, exemptions);
if (taxableWages > 0)
{
var withHolding = GetTaxWithholding(employeeCode, taxableWages);
taxableWages = withHolding.TaxBase + ((taxableWages - withHolding.StartingAmount) * withHolding.TaxRate);
taxableWages += CheckAddBack(employeeCode, annualizedSalary);
taxableWages += GetTaxRecapture(employeeCode, annualizedSalary);
var taxWithheld = taxableWages * (1 - GetPersonalTaxCredits(employeeCode, annualizedSalary));
taxWithheld = frequency.CalculateDeannualized(taxWithheld);
//taxWithheld += additionalWithholding;
//taxWithheld -= reducedWithholding;
return(Math.Max(taxWithheld, 0));
}
else
{
//taxableWages += additionalWithholding;
//taxableWages -= reducedWithholding;
return(Math.Max(taxableWages, 0));
}
}
/// <summary>
/// Returns Connecticut State Withholding when provided with a non-negative value for Gross Wages and Exemptions.
/// </summary>
/// <param name="grossWages"></param>
/// <param name="frequency"></param>
/// <param name="employeeCode"></param>
/// <param name="exemptions"></param>
/// <exception cref="ArgumentOutOfRangeException">Thrown when Negative Values entered.</exception>
/// <returns></returns>
public virtual Decimal Calculate(Decimal grossWages, PayrollFrequency frequency, WithholdingCode employeeCode, int exemptions = 1)
{
if (grossWages < Decimal.Zero)
{
throw new ArgumentOutOfRangeException($"{nameof(grossWages)} cannot be a negative number");
}
if (exemptions < Decimal.Zero)
{
throw new ArgumentOutOfRangeException($"{nameof(exemptions)} cannot be a negative number");
}
// Additional/Reduced Withholding handled outside of this calculation
if (employeeCode == WithholdingCode.E)
{
return(0);
}
var annualizedSalary = frequency.CalculateAnnualized(grossWages);
var taxableWages = annualizedSalary;
taxableWages -= GetExemptionAmount(taxableWages, employeeCode, exemptions);
if (taxableWages > 0)
{
var withHolding = GetTaxWithholding(employeeCode, taxableWages);
taxableWages = withHolding.TaxBase + ((taxableWages - withHolding.StartingAmount) * withHolding.TaxRate);
taxableWages += CheckAddBack(employeeCode, annualizedSalary);
taxableWages += GetTaxRecapture(employeeCode, annualizedSalary);
var taxWithheld = taxableWages * (1 - GetPersonalTaxCredits(employeeCode, annualizedSalary));
taxWithheld = frequency.CalculateDeannualized(taxWithheld);
return(Math.Max(taxWithheld, 0));
}
else
{
return(0);
}
}
