def test_werkbonus_arbeider_schaal2_left_border_value(self):
tax_variables = TaxVariables()
tax_variables.bruto = 2461.27
tax_variables.type_worker = 'arbeider'
tax_variables.partner_income = 0
tax_variables.family_members_old = 0
tax_variables.family_members = 0
tax_variables.family_members_old_handicapped = 0
tax_variables.family_members_handicapped = 0
tax_variables.children = 0
tax_variables.children_handicapped = 0
calc_params = Globals.get_correct_calculation_parameters(Globals.year)
rsz_calulator = RSZCalculations(calc_params, tax_variables)
rsz, work_bonus = rsz_calulator.calculate_rsz_and_work_bonus()
self.assertEqual(round(work_bonus, 2), 0.02)
def test_werkbonus_bediende_schaal1_right_border_value(self):
tax_variables = TaxVariables()
tax_variables.bruto = 1577.90
tax_variables.type_worker = 'bediende'
tax_variables.partner_income = 0
tax_variables.family_members_old = 0
tax_variables.family_members = 0
tax_variables.family_members_old_handicapped = 0
tax_variables.family_members_handicapped = 0
tax_variables.children = 0
tax_variables.children_handicapped = 0
calc_params = Globals.get_correct_calculation_parameters(Globals.year)
rsz_calulator = RSZCalculations(calc_params, tax_variables)
rsz, work_bonus = rsz_calulator.calculate_rsz_and_work_bonus()
self.assertEqual(round(work_bonus, 2), 193.79)
def test_calculate_rsz_bediende(self):
tax_variables = TaxVariables()
tax_variables.bruto = 2000
tax_variables.type_worker = 'bediende'
tax_variables.children = 0
tax_variables.children_handicapped = 0
tax_variables.family_members = 0
tax_variables.family_members_old = 0
tax_variables.family_members_handicapped = 0
tax_variables.family_members_old_handicapped = 0
tax_variables.partner_income = 0
calc_params = Globals.get_correct_calculation_parameters(Globals.year)
rsz_calulator = RSZCalculations(calc_params, tax_variables)
rsz, werk_bonus = rsz_calulator.calculate_rsz_and_work_bonus()
self.assertEqual(round(rsz + werk_bonus, 2), 261.40)
def __init__(self, tax_variables: TaxVariables, year, additions_no_rsz=0):
self.payroll = Globals.get_correct_tax_scales(year)
self.additions_no_rsz = additions_no_rsz
self.calc_params = Globals.get_correct_calculation_parameters(year)
self.rsz_calculator = RSZCalculations(self.calc_params, tax_variables)
self.standard_year = Globals.year
self.tax_variables = tax_variables
self.total_children = self.tax_variables.children + self.tax_variables.children_handicapped * 2
self.total_family_members_old = tax_variables.family_members_old + \
tax_variables.family_members_old_handicapped * 2
self.total_family_members_young = tax_variables.family_members + \
tax_variables.family_members_handicapped * 2
self.rent_income = \
tax_variables.partner_income - tax_variables.partner_income * self.calc_params.rsz * \
self.calc_params.pension_rent_multiplier if tax_variables.partner_income_pension_or_interest else 0
self.scale = 2
if self.tax_variables.marital_status == 'single' or self.tax_variables.marital_status == 'married' and \
self.tax_variables.partner_income > 0 and not self.tax_variables.partner_income_pension_or_interest:
self.scale = 1
def calculate_budgets(budget, total_budget, year):
tax_variables = TaxVariables()
tax_variables.bruto = budget
tax_variables.type_worker = 'bediende'
rsz_calculations = RSZCalculations(
Globals.get_correct_calculation_parameters(year), tax_variables)
rsz, workbonus = rsz_calculations.calculate_rsz()
rsz += workbonus
taxable_budget = budget - rsz
tax_budget = taxable_budget * 0.1615
netto_budget = taxable_budget - tax_budget
tax_variables.bruto = total_budget
rsz_calculations = RSZCalculations(
Globals.get_correct_calculation_parameters(year), tax_variables)
rsz, workbonus = rsz_calculations.calculate_rsz()
rsz += workbonus
taxable_budget = total_budget - rsz
tax_budget = taxable_budget * 0.1615
netto_budget_total = taxable_budget - tax_budget
return round(netto_budget, 2), round(netto_budget_total, 2)
class BrutoNettoSimulator(object):
def __init__(self, tax_variables: TaxVariables, year, additions_no_rsz=0):
self.payroll = Globals.get_correct_tax_scales(year)
self.additions_no_rsz = additions_no_rsz
self.calc_params = Globals.get_correct_calculation_parameters(year)
self.rsz_calculator = RSZCalculations(self.calc_params, tax_variables)
self.standard_year = Globals.year
self.tax_variables = tax_variables
self.total_children = self.tax_variables.children + self.tax_variables.children_handicapped * 2
self.total_family_members_old = tax_variables.family_members_old + \
tax_variables.family_members_old_handicapped * 2
self.total_family_members_young = tax_variables.family_members + \
tax_variables.family_members_handicapped * 2
self.rent_income = \
tax_variables.partner_income - tax_variables.partner_income * self.calc_params.rsz * \
self.calc_params.pension_rent_multiplier if tax_variables.partner_income_pension_or_interest else 0
self.scale = 2
if self.tax_variables.marital_status == 'single' or self.tax_variables.marital_status == 'married' and \
self.tax_variables.partner_income > 0 and not self.tax_variables.partner_income_pension_or_interest:
self.scale = 1
def calculate_netto(self):
rsz, work_bonus = self.rsz_calculator.calculate_rsz_and_work_bonus()
taxable_wages = round(self.tax_variables.bruto - rsz,
2) + self.additions_no_rsz
if taxable_wages <= self.calc_params.high_income_boundary:
tax = self.calculate_tax(taxable_wages)
rsz_extra = self.bijzondere_bijdrage_sociale_zekerheid()
tax_decreases = self.calculate_tax_decreases(
taxable_wages, work_bonus, tax)
else:
tax, tax_decreases = self.calculate_tax_high_income(taxable_wages)
rsz_extra = self.bijzondere_bijdrage_sociale_zekerheid()
if tax_decreases > tax:
tax_decreases = tax
netto = self.calculate_netto_from_taxable_wages(
tax, rsz_extra, tax_decreases, taxable_wages)
return round(rsz, 2), round(work_bonus, 2), round(taxable_wages, 2), round(tax, 2), round(tax_decreases, 2), \
round(rsz_extra, 2), round(netto, 2)
def calculate_tax(self, taxable_wages):
return self.get_correct_tax(taxable_wages)
def calculate_tax_decreases(self, taxable_wages, werk_bonus, tax):
tax_decreases = self.calculate_general_tax_decreases()
tax_decreases = self.calculate_scale_dependent_decreases(tax_decreases)
return self.decrease_due_to_low_income(taxable_wages, tax_decreases, tax) + \
self.decrease_of_tax_with_work_bonus(werk_bonus)
def calculate_scale_dependent_decreases(self, tax_decreases):
if self.scale == 1:
return tax_decreases + self.scale_1()
else:
return tax_decreases + self.scale_2()
def calculate_general_tax_decreases(self):
tax_decrease = self.decrease_childeren_under_care()
tax_decrease += self.total_family_members_old * self.calc_params.tax_decrease_old_family_member
tax_decrease += self.total_family_members_young * self.calc_params.tax_decrease_family_member
if self.tax_variables.handicapped:
tax_decrease += self.calc_params.tax_decrease_handicapped
return tax_decrease
def scale_1(self):
tax_decrease = 0
tax_decrease = self.decrease_other_family_cares_scale_1(tax_decrease)
return tax_decrease
def scale_2(self):
tax_decrease = 0
tax_decrease = self.decrease_other_family_cares_scale_2(tax_decrease)
return tax_decrease
def calculate_tax_high_income(self, taxable_wages):
new_taxable_wages = taxable_wages // 15 * 15
if self.scale == 1 or self.rent_income > self.calc_params.high_income_rent_boundary:
tax = \
self.calc_params.high_income_base_tax_scale1 + self.calc_params.high_income_multiplier_of_diff * \
(new_taxable_wages - self.calc_params.high_income_boundary)
tax_decrease = self.decrease_childeren_under_care()
tax_decrease = self.decrease_other_family_cares_scale_1(
tax_decrease)
return tax, tax_decrease
else:
tax = \
self.calc_params.high_income_base_tax_scale2 + self.calc_params.high_income_multiplier_of_diff * \
(new_taxable_wages - self.calc_params.high_income_boundary)
tax_decrease = self.decrease_childeren_under_care()
tax_decrease = self.decrease_other_family_cares_scale_2(
tax_decrease)
return tax, tax_decrease
def decrease_childeren_under_care(self):
tax_decrease = 0
if self.total_children == 1:
tax_decrease += self.calc_params.tax_decrease_child1
elif self.total_children == 2:
tax_decrease += self.calc_params.tax_decrease_child2
elif self.total_children == 3:
tax_decrease += self.calc_params.tax_decrease_child3
elif self.total_children == 4:
tax_decrease += self.calc_params.tax_decrease_child4
elif self.total_children == 5:
tax_decrease += self.calc_params.tax_decrease_child5
elif self.total_children == 6:
tax_decrease += self.calc_params.tax_decrease_child6
elif self.total_children == 7:
tax_decrease += self.calc_params.tax_decrease_child7
elif self.total_children >= 8:
tax_decrease += \
self.calc_params.tax_decrease_child8 + (self.total_children - 8) * \
self.calc_params.tax_decrease_child8plus_multiplier
return tax_decrease
def decrease_other_family_cares_scale_1(self, tax_decrease):
if self.tax_variables.marital_status == 'single':
tax_decrease += self.calc_params.tax_decrease_single
if (self.tax_variables.widow
or self.tax_variables.marital_status != 'married'
and self.total_children >= 1):
tax_decrease += self.calc_params.tax_decrease_widow_or_unmarried_with_children
if (self.tax_variables.marital_status == 'married'
and self.tax_variables.partner_income <= 216
and not self.tax_variables.partner_income_pension_or_interest):
tax_decrease += self.calc_params.tax_decrease_married_partner_low_income
if (self.tax_variables.marital_status == 'married'
and self.rent_income <= 432
and self.tax_variables.partner_income_pension_or_interest):
tax_decrease += self.calc_params.tax_decrease_married_partner_low_rent
return tax_decrease
def decrease_other_family_cares_scale_2(self, tax_decrease):
if self.tax_variables.handicapped_partner:
tax_decrease += self.calc_params.tax_decrease_handicapped
return tax_decrease
def decrease_due_to_low_income(self, taxable_wages, tax_decrease, tax):
if tax_decrease > tax:
tax_decrease = tax
if taxable_wages + tax_decrease <= self.calc_params.low_income_boundary:
tax_decrease += self.calc_params.tax_decrease_low_income
return tax_decrease
def get_correct_tax(self, taxable_wages):
if self.scale == 2:
return self.get_correct_tax_scale2(taxable_wages)
else:
return self.get_correct_tax_scale1(taxable_wages)
def get_correct_tax_scale1(self, taxable_wages):
i = 0
while i < len(self.payroll):
if taxable_wages // 15 * 15 == self.payroll[i].bruto:
return self.payroll[i].scale1
i += 1
return 0
def get_correct_tax_scale2(self, taxable_wages):
i = 0
while i < len(self.payroll):
if taxable_wages // 15 * 15 == self.payroll[i].bruto:
return self.payroll[i].scale2
i += 1
return 0
# the documentation found suggests upper bound included
def bijzondere_bijdrage_sociale_zekerheid(self):
bruto = round(
self.tax_variables.bruto * self.calc_params.bediende_rsz_multiplier
if self.tax_variables.type_worker == 'bediende' else
self.tax_variables.bruto *
self.calc_params.arbeider_rsz_multiplier, 2)
if bruto <= self.calc_params.bijzondere_bijdrage_sz_lowest_boundary_np:
return 0
elif bruto <= self.calc_params.bijzondere_bijdrage_sz_lowest_boundary:
return self.bijzondere_bijdrage_sociale_zekerheid_cat1()
elif bruto <= self.calc_params.bijzondere_bijdrage_sz_middle_boundary:
return self.bijzondere_bijdrage_sociale_zekerheid_cat2(bruto)
elif bruto <= self.calc_params.bijzondere_bijdrage_sz_high_boundary:
return self.bijzondere_bijdrage_sociale_zekerheid_cat3(bruto)
else:
return self.bijzondere_bijdrage_sociale_zekerheid_cat4()
def bijzondere_bijdrage_sociale_zekerheid_cat1(self):
if self.tax_variables.marital_status == 'married' and self.tax_variables.partner_income > 0:
return self.calc_params.bijzondere_bijdrage_sz_married_and_income
else:
return 0
def bijzondere_bijdrage_sociale_zekerheid_cat2(self, bruto):
temp = \
self.calc_params.bijzondere_bijdrage_sz_multiplier_middle_cat\
* (bruto - self.calc_params.bijzondere_bijdrage_sz_lowest_boundary)
temp = self.calc_params.bijzondere_bijdrage_sz_middle_cat_max_value \
if temp > self.calc_params.bijzondere_bijdrage_sz_middle_cat_max_value else temp
if self.tax_variables.marital_status == 'single' or self.tax_variables.partner_income == 0:
return temp
else:
return temp \
if temp > self.calc_params.bijzondere_bijdrage_sz_middle_cat_min_value \
else self.calc_params.bijzondere_bijdrage_sz_middle_cat_min_value
def bijzondere_bijdrage_sociale_zekerheid_cat3(self, bruto):
temp = \
self.calc_params.bijzondere_bijdrage_sz_middle_cat_max_value + \
self.calc_params.bijzondere_bijdrage_sz_multiplier_high_cat * \
(bruto - self.calc_params.bijzondere_bijdrage_sz_middle_boundary)
if self.tax_variables.marital_status == 'single' or self.tax_variables.partner_income == 0:
return temp
else:
return self.calc_params.bijzondere_bijdrage_sz_high_cat_max_value \
if temp > self.calc_params.bijzondere_bijdrage_sz_high_cat_max_value else temp
def bijzondere_bijdrage_sociale_zekerheid_cat4(self):
if self.tax_variables.marital_status == 'single' or self.tax_variables.partner_income == 0:
return self.calc_params.bijzondere_bijdrage_sz_highest_cat_scale1
else:
return self.calc_params.bijzondere_bijdrage_sz_high_cat_max_value
def decrease_of_tax_with_work_bonus(self, work_bonus):
return work_bonus * self.calc_params.tax_decrease_multiplier_werkbonus
@staticmethod
def calculate_netto_from_taxable_wages(tax, rsz_extra, tax_decrease,
taxable_wages):
if tax_decrease >= tax:
return taxable_wages - rsz_extra
else:
tax -= tax_decrease
return taxable_wages - tax - rsz_extra