saldo
Version:
Portuguese salary calculator library
72 lines (71 loc) • 4.83 kB
JavaScript
import { SituationUtils } from "../config/schemas";
import { TaxRetentionTable } from "../tables/tax-retention";
import { validateNumberOfHolders, validateMarriedAndNumberOfHolders, validateDependents, } from "../dependent-worker/validators";
import { Twelfths, } from "../dependent-worker/schemas";
import { LunchAllowance, } from "../dependent-worker/lunch-allowance";
import { getPartnerExtraDeduction, getTwelfthsIncome, getDisabledDependentExtraDeduction, } from "../dependent-worker/calculations";
export function simulateDependentWorker({ income, married = false, disabled = false, partnerDisabled = false, location = "continente", numberOfHolders = null, numberOfDependents = null, numberOfDependentsDisabled = null, dateStart = new Date(2025, 0, 1), // JS months are 0-indexed
dateEnd = new Date(2025, 11, 31), // JS months are 0-indexed
socialSecurityTaxRate = 0.11, twelfths = Twelfths.TWO_MONTHS, lunchAllowanceDailyValue = 10.2, lunchAllowanceMode = "cupon", lunchAllowanceDaysCount = 22, }) {
const lunchAllowance = new LunchAllowance(lunchAllowanceDailyValue, lunchAllowanceMode, lunchAllowanceDaysCount);
// Validate input
validateNumberOfHolders(numberOfHolders);
validateMarriedAndNumberOfHolders(married, numberOfHolders);
validateDependents(numberOfDependents, numberOfDependentsDisabled);
// Partner with disability results in extra deduction
let extraDeduction = getPartnerExtraDeduction(married, numberOfHolders, partnerDisabled);
// Holidays and Christmas income distributed over the year
const twelfthsIncome = getTwelfthsIncome(income, twelfths);
// Income for tax calculation
const taxableIncome = income + lunchAllowance.taxableMonthlyValue;
// Income for gross salary and social security
const retentionIncome = taxableIncome + twelfthsIncome;
// Gross salary per month
const grossIncome = retentionIncome + lunchAllowance.taxFreeMonthlyValue;
// The situation to determine the tax bracket
const situation = SituationUtils.getSituation(married, disabled, numberOfHolders, numberOfDependents === null ? undefined : numberOfDependents // Python None is undefined here
);
if (!situation) {
throw new Error(`Could not determine situation for the given parameters: married=${married}, disabled=${disabled}, numberOfHolders=${numberOfHolders}, numberOfDependents=${numberOfDependents}`);
}
// Load the corresponding tax retention table
const taxRetentionTable = TaxRetentionTable.load(dateStart, dateEnd, location, situation.code);
// Find the tax bracket for the taxable income
const bracket = taxRetentionTable.find_bracket(taxableIncome);
if (!bracket) {
throw new Error(`Could not find tax bracket for taxable income: ${taxableIncome} in table ${situation.code} for location ${location}`);
}
// Extra deduction for dependents with disability
extraDeduction += getDisabledDependentExtraDeduction(taxRetentionTable, numberOfDependentsDisabled || 0);
// Calculate the tax, social security and net salary
const tax = bracket.calculate_tax(taxableIncome, twelfthsIncome, numberOfDependents || 0, extraDeduction);
const socialSecurity = retentionIncome * socialSecurityTaxRate;
const netSalary = grossIncome - tax - socialSecurity;
const yearlyLunchAllowance = lunchAllowance.monthlyValue * 11;
const yearlyGrossSalary = income * 14 + yearlyLunchAllowance;
// Calculate yearly net salary correctly by simulating what the base monthly salary would be
// without twelfths distribution and then multiplying by 14 months
const baseMonthlyTaxableIncome = income + lunchAllowance.taxableMonthlyValue;
const baseMonthlyGrossIncome = baseMonthlyTaxableIncome + lunchAllowance.taxFreeMonthlyValue;
// Calculate tax for base monthly income (without twelfths distribution)
const baseBracket = taxRetentionTable.find_bracket(baseMonthlyTaxableIncome);
if (!baseBracket) {
throw new Error(`Could not find tax bracket for base taxable income: ${baseMonthlyTaxableIncome}`);
}
const baseMonthlyTax = baseBracket.calculate_tax(baseMonthlyTaxableIncome, 0, // No twelfths for base calculation
numberOfDependents || 0, extraDeduction);
const baseMonthlySocialSecurity = baseMonthlyTaxableIncome * socialSecurityTaxRate;
const baseMonthlyNet = baseMonthlyGrossIncome - baseMonthlyTax - baseMonthlySocialSecurity;
const yearlyNetSalary = baseMonthlyNet * 14;
return {
taxableIncome: taxableIncome,
grossIncome: grossIncome,
tax,
socialSecurity: socialSecurity,
socialSecurityTax: socialSecurityTaxRate,
netSalary: netSalary,
yearlyNetSalary: yearlyNetSalary,
yearlyGrossSalary: yearlyGrossSalary,
lunchAllowance: lunchAllowance,
};
}