saldo/dist/dependent-worker/simulator.js

Portuguese salary calculator library

import { SituationUtils, getYearFromPeriod } from "../config/schemas";
import { TaxRetentionTable } from "../tables/tax-retention";
import { validateNumberOfHolders, validateMarriedAndNumberOfHolders, validateDependents, validatePartnerDisabled, validateLunchAllowanceMode, validatePeriod, } 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 = "continent", numberOfHolders = null, numberOfDependents = null, numberOfDependentsDisabled = null, period = "2025-01-01_2025-07-31", // Default to first period of 2025
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);
    validatePartnerDisabled(married, partnerDisabled);
    validateDependents(numberOfDependents, numberOfDependentsDisabled);
    validateLunchAllowanceMode(lunchAllowanceMode);
    validatePeriod(period);
    // 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
    // Use disability tables if either the worker or their partner is disabled
    const situation = SituationUtils.getSituation(married, disabled, partnerDisabled, 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 year = getYearFromPeriod(period);
    const taxRetentionTable = TaxRetentionTable.load(period, location, situation.code, year);
    // console.log('taxRetentionTable', taxRetentionTable);
    // Find the tax bracket for the taxable income
    const bracket = taxRetentionTable.find_bracket(taxableIncome);
    // console.log('bracket', bracket);
    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,
        bracket: bracket.toJSON(),
        taxRetentionTable: taxRetentionTable.toJSON(),
    };
}