<?php
/*********************************************************************************
*
* TimeTrex is a Workforce Management program developed by
* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
*
* This program is free software; you can redistribute it and/or modify it under
* the terms of the GNU Affero General Public License version 3 as published by
* the Free Software Foundation with the addition of the following permission
* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
*
* This program is distributed in the hope that it will be useful, but WITHOUT
* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS
* FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more
* details.
*
*
* You should have received a copy of the GNU Affero General Public License along
* with this program; if not, see http://www.gnu.org/licenses or write to the Free
* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
* 02110-1301 USA.
*
*
* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
*
*
* The interactive user interfaces in modified source and object code versions
* of this program must display Appropriate Legal Notices, as required under
* Section 5 of the GNU Affero General Public License version 3.
*
*
* In accordance with Section 7(b) of the GNU Affero General Public License
* version 3, these Appropriate Legal Notices must retain the display of the
* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
* feasible for technical reasons, the Appropriate Legal Notices must display
* the words "Powered by TimeTrex".
*
********************************************************************************/
/**
* @package PayrollDeduction\US
*/
class PayrollDeduction_US_UT extends PayrollDeduction_US {
var $state_income_tax_rate_options = [
//See state_options below, as they switched to a completely new formula after this date.
20080101 => [
10 => [
[ 'income' => 6600, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 8200, 'rate' => 1.0, 'constant' => 0 ],
[ 'income' => 11000, 'rate' => 2.0, 'constant' => 0 ],
[ 'income' => 14700, 'rate' => 3.0, 'constant' => 0 ],
[ 'income' => 21100, 'rate' => 4.0, 'constant' => 0 ],
[ 'income' => 39800, 'rate' => 5.0, 'constant' => 0 ],
[ 'income' => 39800, 'rate' => 5.0, 'constant' => 0 ],
],
20 => [
[ 'income' => 13200, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 16400, 'rate' => 1.0, 'constant' => 0 ],
[ 'income' => 22000, 'rate' => 2.0, 'constant' => 0 ],
[ 'income' => 29400, 'rate' => 3.0, 'constant' => 0 ],
[ 'income' => 42200, 'rate' => 4.0, 'constant' => 0 ],
[ 'income' => 79600, 'rate' => 5.0, 'constant' => 0 ],
[ 'income' => 79600, 'rate' => 5.0, 'constant' => 0 ],
],
],
20070101 => [
10 => [
[ 'income' => 2630, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 3630, 'rate' => 2.3, 'constant' => 0 ],
[ 'income' => 4630, 'rate' => 3.1, 'constant' => 23 ],
[ 'income' => 5630, 'rate' => 4.0, 'constant' => 54 ],
[ 'income' => 6630, 'rate' => 4.9, 'constant' => 94 ],
[ 'income' => 8130, 'rate' => 5.7, 'constant' => 143 ],
[ 'income' => 8130, 'rate' => 6.5, 'constant' => 229 ],
],
20 => [
[ 'income' => 2630, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 4630, 'rate' => 2.3, 'constant' => 0 ],
[ 'income' => 6630, 'rate' => 3.1, 'constant' => 46 ],
[ 'income' => 8630, 'rate' => 4.0, 'constant' => 108 ],
[ 'income' => 10630, 'rate' => 4.9, 'constant' => 188 ],
[ 'income' => 13630, 'rate' => 5.7, 'constant' => 286 ],
[ 'income' => 13630, 'rate' => 6.5, 'constant' => 457 ],
],
],
20060101 => [
10 => [
[ 'income' => 2300, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 3163, 'rate' => 2.3, 'constant' => 0 ],
[ 'income' => 4026, 'rate' => 3.1, 'constant' => 20 ],
[ 'income' => 4888, 'rate' => 4.0, 'constant' => 47 ],
[ 'income' => 5750, 'rate' => 4.9, 'constant' => 81 ],
[ 'income' => 6613, 'rate' => 5.7, 'constant' => 123 ],
[ 'income' => 6613, 'rate' => 6.5, 'constant' => 172 ],
],
20 => [
[ 'income' => 2300, 'rate' => 0, 'constant' => 0 ],
[ 'income' => 4026, 'rate' => 2.3, 'constant' => 0 ],
[ 'income' => 5750, 'rate' => 3.1, 'constant' => 40 ],
[ 'income' => 7476, 'rate' => 4.0, 'constant' => 93 ],
[ 'income' => 9200, 'rate' => 4.9, 'constant' => 162 ],
[ 'income' => 10926, 'rate' => 5.7, 'constant' => 246 ],
[ 'income' => 10926, 'rate' => 6.5, 'constant' => 344 ],
],
],
];
var $state_options = [
20220501 => [ //01-May-2022
'rate' => 4.85, //Percent
'allowance' => 0,
'base_allowance' => [
10 => 390,
20 => 780,
],
'allowance_reduction' => [
10 => 7774,
20 => 15548,
],
'allowance_reduction_rate' => 1.3, //Percent
],
20180101 => [
'rate' => 4.95, //Percent
'allowance' => 0,
'base_allowance' => [
10 => 360,
20 => 720,
],
'allowance_reduction' => [
10 => 7128,
20 => 14256,
],
'allowance_reduction_rate' => 1.3, //Percent
],
20080101 => [ //Completely new formula after this date.
'rate' => 5.0, //Percent
'allowance' => 125,
'base_allowance' => [
10 => 250,
20 => 375,
],
'allowance_reduction' => [
10 => 12000,
20 => 18000,
],
'allowance_reduction_rate' => 1.3, //Percent
],
];
var $state_ui_options = [
20220101 => [ 'wage_base' => 41600, 'new_employer_rate' => null ], //New employer rate varies
20210101 => [ 'wage_base' => 38900, 'new_employer_rate' => null ],
20200101 => [ 'wage_base' => 36600, 'new_employer_rate' => null ],
20190101 => [ 'wage_base' => 35300, 'new_employer_rate' => null ],
];
function getStateAnnualTaxableIncome() {
$income = $this->getAnnualTaxableIncome();
Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
return $income;
}
function getStateAllowanceAmount() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$allowance_amount = $retarr['allowance'];
$retval = bcadd( bcmul( $this->getStateAllowance(), $allowance_amount ), $this->getStateBaseAllowanceAmount() );
Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function getStateBaseAllowanceAmount() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$retval = 0;
if ( isset( $retarr['base_allowance'][$this->getStateFilingStatus()] ) ) {
$retval = $retarr['base_allowance'][$this->getStateFilingStatus()];
}
Debug::text( 'State Base Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function getStateAllowanceReductionAmount() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$allowance_reduction_amount = 0;
if ( isset( $retarr['allowance_reduction'][$this->getStateFilingStatus()] ) ) {
$allowance_reduction_amount = $retarr['allowance_reduction'][$this->getStateFilingStatus()];
}
$adjusted_taxable_income = bcsub( $this->getStateAnnualTaxableIncome(), $allowance_reduction_amount );
if ( $adjusted_taxable_income > 0 ) {
$allowance_reduction_rate = $retarr['allowance_reduction_rate'];
$retval = bcmul( $adjusted_taxable_income, bcdiv( $allowance_reduction_rate, 100 ) );
} else {
$retval = 0;
}
Debug::text( 'State Allowance Reduction Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function _getStateTaxPayable() {
$annual_income = $this->getStateAnnualTaxableIncome();
$retval = 0;
if ( $annual_income > 0 ) {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$gross_tax = bcmul( $annual_income, bcdiv( $retarr['rate'], 100 ) );
$allowance_amount = bcsub( $this->getStateAllowanceAmount(), $this->getStateAllowanceReductionAmount() );
if ( $allowance_amount < 0 ) {
$allowance_amount = 0;
}
$retval = bcsub( $gross_tax, $allowance_amount );
}
if ( $retval < 0 ) {
$retval = 0;
}
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
}
?>