saldo/dist/independent-worker/simulator.js

Portuguese salary calculator library

import { FrequencyChoices, } from "./schemas";
import { calculateGrossIncome, calculateSsPay, calculateSpecificDeductions, calculateMaxExpenses, calculateExpensesNeeded, calculateTaxableIncome, calculateYouthIrsDiscount, findTaxRank, calculateIrsPay, calculateNetIncome, } from "./calculations";
import { IAS_PER_YEAR } from "../data/ias-data";
import { validateIncome, validateIncomeFrequency, validateNrDaysOff, validateSsDiscount, validateMaxExpensesTax, validateExpenses, validateSsTax, validateCurrentTaxRankYear, validateRnhTax, validateYearOfYouthIrs, } from "./validators";
import { SUPPORTED_TAX_RANK_YEARS, TAX_RANKS } from "../data/tax-ranks-data";
const isWithinFirstFinancialYear = (dateOfOpeningAcivity) => {
    if (!dateOfOpeningAcivity) {
        return false;
    }
    // if the date of opening activity is during this year, then the worker is within the first financial year
    return dateOfOpeningAcivity.getFullYear() === new Date().getFullYear();
};
const isWithinSecondFinancialYear = (dateOfOpeningAcivity) => {
    if (!dateOfOpeningAcivity) {
        return false;
    }
    // if the date of opening activity is during the last year, then the worker is within the second financial year
    return dateOfOpeningAcivity.getFullYear() === new Date().getFullYear() - 1;
};
const isWithinFirst12Months = (dateOfOpeningAcivity) => {
    if (!dateOfOpeningAcivity) {
        return false;
    }
    const now = new Date();
    const twelveMonthsAgo = new Date(now.getFullYear(), now.getMonth() - 12, now.getDate());
    return dateOfOpeningAcivity >= twelveMonthsAgo;
};
export function simulateIndependentWorker({ income, incomeFrequency = FrequencyChoices.Year, nrDaysOff = 0, // relevant for daily income frequency
ssDiscount = 0, maxExpensesTax = 15, expenses = 0, ssTax = 0.214, currentTaxRankYear = SUPPORTED_TAX_RANK_YEARS[SUPPORTED_TAX_RANK_YEARS.length - 1], // latest year
rnh = false, rnhTax = 0.2, dateOfOpeningAcivity = null, benefitsOfYouthIrs = false, yearOfYouthIrs = 1, }) {
    // Validate all inputs
    validateIncome(income);
    validateIncomeFrequency(incomeFrequency);
    validateNrDaysOff(nrDaysOff);
    validateSsDiscount(ssDiscount);
    validateMaxExpensesTax(maxExpensesTax);
    validateExpenses(expenses);
    validateSsTax(ssTax);
    validateCurrentTaxRankYear(currentTaxRankYear);
    validateRnhTax(rnhTax);
    validateYearOfYouthIrs(yearOfYouthIrs, currentTaxRankYear);
    const workerWithinFirstFinancialYear = isWithinFirstFinancialYear(dateOfOpeningAcivity);
    const workerWithinSecondFinancialYear = isWithinSecondFinancialYear(dateOfOpeningAcivity);
    const workerWithinFirst12Months = isWithinFirst12Months(dateOfOpeningAcivity);
    // Calculate gross income based on frequency
    const grossIncome = calculateGrossIncome(income, incomeFrequency, nrDaysOff);
    // Get current IAS value
    const currentIas = IAS_PER_YEAR[currentTaxRankYear];
    const maxSsIncome = 12 * currentIas;
    // Calculate social security payments
    const ssPay = calculateSsPay(grossIncome, ssTax, ssDiscount, maxSsIncome, workerWithinFirst12Months, nrDaysOff);
    // Calculate specific deductions
    const specificDeductions = calculateSpecificDeductions(ssPay, grossIncome);
    // Calculate expenses
    const maxExpenses = calculateMaxExpenses(grossIncome, maxExpensesTax);
    const expensesNeeded = calculateExpensesNeeded(maxExpenses, specificDeductions);
    // Calculate youth IRS discount
    const youthIrsDiscount = calculateYouthIrsDiscount(benefitsOfYouthIrs, grossIncome, currentTaxRankYear, yearOfYouthIrs, currentIas);
    // Calculate taxable income
    const taxableIncome = calculateTaxableIncome(grossIncome, youthIrsDiscount, workerWithinFirstFinancialYear, workerWithinSecondFinancialYear, expensesNeeded, expenses);
    // Find tax rank
    const taxRank = findTaxRank(taxableIncome, currentTaxRankYear);
    // Calculate IRS payments
    const irsPay = calculateIrsPay(taxableIncome, taxRank, rnh, rnhTax, nrDaysOff, TAX_RANKS[currentTaxRankYear]);
    // Calculate net income
    const netIncome = calculateNetIncome(grossIncome, irsPay, ssPay);
    return {
        grossIncome,
        taxableIncome,
        ssPay,
        specificDeductions,
        expenses,
        expensesNeeded,
        youthIrsDiscount,
        irsPay,
        netIncome,
        taxRank,
        currentIas,
        maxSsIncome,
        ssTax,
        maxExpensesTax,
        workerWithinFirstFinancialYear,
        workerWithinSecondFinancialYear,
        workerWithinFirst12Months,
        rnh,
        rnhTax,
        benefitsOfYouthIrs,
        yearOfYouthIrs,
    };
}