def test_year_to_date_computation(self):
from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
applicant = make_employee("*****@*****.**", company="_Test Company")
payroll_period = create_payroll_period(name="_Test Payroll Period 1", company="_Test Company")
create_tax_slab(payroll_period, allow_tax_exemption=True, currency="INR", effective_date=getdate("2019-04-01"),
company="_Test Company")
salary_structure = make_salary_structure("Monthly Salary Structure Test for Salary Slip YTD",
"Monthly", employee=applicant, company="_Test Company", currency="INR", payroll_period=payroll_period)
# clear salary slip for this employee
frappe.db.sql("DELETE FROM `tabSalary Slip` where employee_name = '*****@*****.**'")
create_salary_slips_for_payroll_period(applicant, salary_structure.name,
payroll_period, deduct_random=False)
salary_slips = frappe.get_all('Salary Slip', fields=['year_to_date', 'net_pay'], filters={'employee_name':
'*****@*****.**'}, order_by = 'posting_date')
year_to_date = 0
for slip in salary_slips:
year_to_date += flt(slip.net_pay)
self.assertEqual(slip.year_to_date, year_to_date)
def create_salary_structure_assignment(
employee,
salary_structure,
from_date=None,
company=None,
currency=erpnext.get_default_currency()):
if frappe.db.exists("Salary Structure Assignment", {"employee": employee}):
frappe.db.sql(
"""delete from `tabSalary Structure Assignment` where employee=%s""",
(employee))
payroll_period = create_payroll_period()
create_tax_slab(payroll_period,
allow_tax_exemption=True,
currency=currency)
salary_structure_assignment = frappe.new_doc("Salary Structure Assignment")
salary_structure_assignment.employee = employee
salary_structure_assignment.base = 50000
salary_structure_assignment.variable = 5000
salary_structure_assignment.from_date = from_date or add_days(
nowdate(), -1)
salary_structure_assignment.salary_structure = salary_structure
salary_structure_assignment.currency = currency
salary_structure_assignment.payroll_payable_account = get_payable_account(
company)
salary_structure_assignment.company = company or erpnext.get_default_company(
)
salary_structure_assignment.save(ignore_permissions=True)
salary_structure_assignment.income_tax_slab = "Tax Slab: _Test Payroll Period"
salary_structure_assignment.submit()
return salary_structure_assignment
def test_component_wise_year_to_date_computation(self):
from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
applicant = make_employee("*****@*****.**", company="_Test Company")
payroll_period = create_payroll_period(name="_Test Payroll Period 1", company="_Test Company")
create_tax_slab(payroll_period, allow_tax_exemption=True, currency="INR", effective_date=getdate("2019-04-01"),
company="_Test Company")
salary_structure = make_salary_structure("Monthly Salary Structure Test for Salary Slip YTD",
"Monthly", employee=applicant, company="_Test Company", currency="INR", payroll_period=payroll_period)
# clear salary slip for this employee
frappe.db.sql("DELETE FROM `tabSalary Slip` where employee_name = '*****@*****.**'")
create_salary_slips_for_payroll_period(applicant, salary_structure.name,
payroll_period, deduct_random=False, num=3)
salary_slips = frappe.get_all("Salary Slip", fields=["name"], filters={"employee_name":
"*****@*****.**"}, order_by = "posting_date")
year_to_date = dict()
for slip in salary_slips:
doc = frappe.get_doc("Salary Slip", slip.name)
for entry in doc.get("earnings"):
if not year_to_date.get(entry.salary_component):
year_to_date[entry.salary_component] = 0
year_to_date[entry.salary_component] += entry.amount
self.assertEqual(year_to_date[entry.salary_component], entry.year_to_date)
def create_records(self):
self.employee = make_employee(
"*****@*****.**",
company="_Test Company",
date_of_joining=getdate("01-10-2021"),
)
self.payroll_period = create_payroll_period(
name="_Test Payroll Period 1", company="_Test Company")
self.income_tax_slab = create_tax_slab(
self.payroll_period,
allow_tax_exemption=True,
effective_date=getdate("2019-04-01"),
company="_Test Company",
)
salary_structure = make_salary_structure(
"Monthly Salary Structure Test Income Tax Computation",
"Monthly",
employee=self.employee,
company="_Test Company",
currency="INR",
payroll_period=self.payroll_period,
test_tax=True,
)
create_exemption_declaration(self.employee, self.payroll_period.name)
create_salary_slips_for_payroll_period(self.employee,
salary_structure.name,
self.payroll_period,
deduct_random=False,
num=3)
def create_salary_structure_assignment(employee, salary_structure, from_date=None, company=None, currency=erpnext.get_default_currency(),
payroll_period=None):
if frappe.db.exists("Salary Structure Assignment", {"employee": employee}):
frappe.db.sql("""delete from `tabSalary Structure Assignment` where employee=%s""",(employee))
if not payroll_period:
payroll_period = create_payroll_period()
income_tax_slab = frappe.db.get_value("Income Tax Slab", {"currency": currency})
if not income_tax_slab:
income_tax_slab = create_tax_slab(payroll_period, allow_tax_exemption=True, currency=currency)
salary_structure_assignment = frappe.new_doc("Salary Structure Assignment")
salary_structure_assignment.employee = employee
salary_structure_assignment.base = 50000
salary_structure_assignment.variable = 5000
if getdate(nowdate()).day == 1:
date = from_date or nowdate()
else:
date = from_date or add_days(nowdate(), -1)
salary_structure_assignment.from_date = date
salary_structure_assignment.salary_structure = salary_structure
salary_structure_assignment.currency = currency
salary_structure_assignment.payroll_payable_account = get_payable_account(company)
salary_structure_assignment.company = company or erpnext.get_default_company()
salary_structure_assignment.save(ignore_permissions=True)
salary_structure_assignment.income_tax_slab = income_tax_slab
salary_structure_assignment.submit()
return salary_structure_assignment
def test_loan_repayment_salary_slip(self):
from erpnext.loan_management.doctype.loan.test_loan import create_loan_type, create_loan, make_loan_disbursement_entry, create_loan_accounts
from erpnext.loan_management.doctype.process_loan_interest_accrual.process_loan_interest_accrual import process_loan_interest_accrual_for_term_loans
from erpnext.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
applicant = make_employee("*****@*****.**",
company="_Test Company")
create_loan_accounts()
create_loan_type(
"Car Loan",
500000,
8.4,
is_term_loan=1,
mode_of_payment='Cash',
payment_account='Payment Account - _TC',
loan_account='Loan Account - _TC',
interest_income_account='Interest Income Account - _TC',
penalty_income_account='Penalty Income Account - _TC')
payroll_period = create_payroll_period(name="_Test Payroll Period 1",
company="_Test Company")
make_salary_structure("Test Loan Repayment Salary Structure",
"Monthly",
employee=applicant,
currency='INR',
payroll_period=payroll_period)
frappe.db.sql("delete from tabLoan")
loan = create_loan(applicant,
"Car Loan",
11000,
"Repay Over Number of Periods",
20,
posting_date=add_months(nowdate(), -1))
loan.repay_from_salary = 1
loan.submit()
make_loan_disbursement_entry(loan.name,
loan.loan_amount,
disbursement_date=add_months(
nowdate(), -1))
process_loan_interest_accrual_for_term_loans(posting_date=nowdate())
ss = make_employee_salary_slip(
"*****@*****.**", "Monthly",
"Test Loan Repayment Salary Structure")
ss.submit()
self.assertEqual(ss.total_loan_repayment, 592)
self.assertEqual(
ss.net_pay,
(flt(ss.gross_pay) -
(flt(ss.total_deduction) + flt(ss.total_loan_repayment))))
def create_salary_structure_assignment(
employee,
salary_structure,
from_date=None,
company=None,
currency=erpnext.get_default_currency(),
payroll_period=None,
base=None,
allow_duplicate=False,
):
if not allow_duplicate and frappe.db.exists("Salary Structure Assignment",
{"employee": employee}):
frappe.db.sql(
"""delete from `tabSalary Structure Assignment` where employee=%s""",
(employee))
if not payroll_period:
payroll_period = create_payroll_period()
income_tax_slab = frappe.db.get_value("Income Tax Slab",
{"currency": currency})
if not income_tax_slab:
income_tax_slab = create_tax_slab(payroll_period,
allow_tax_exemption=True,
currency=currency)
salary_structure_assignment = frappe.new_doc("Salary Structure Assignment")
salary_structure_assignment.employee = employee
salary_structure_assignment.base = base or 50000
salary_structure_assignment.variable = 5000
if not from_date:
from_date = get_first_day(nowdate())
joining_date = frappe.get_cached_value("Employee", employee,
"date_of_joining")
if date_diff(joining_date, from_date) > 0:
from_date = joining_date
salary_structure_assignment.from_date = from_date
salary_structure_assignment.salary_structure = salary_structure
salary_structure_assignment.currency = currency
salary_structure_assignment.payroll_payable_account = get_payable_account(
company)
salary_structure_assignment.company = company or erpnext.get_default_company(
)
salary_structure_assignment.save(ignore_permissions=True)
salary_structure_assignment.income_tax_slab = income_tax_slab
salary_structure_assignment.submit()
return salary_structure_assignment
def test_tax_for_payroll_period(self):
data = {}
# test the impact of tax exemption declaration, tax exemption proof submission
# and deduct check boxes in annual tax calculation
# as per assigned salary structure 40500 in monthly salary so 236000*5/100/12
frappe.db.sql("""delete from `tabPayroll Period`""")
frappe.db.sql("""delete from `tabSalary Component`""")
frappe.db.sql("""delete from `tabAdditional Salary`""")
payroll_period = create_payroll_period()
create_tax_slab(payroll_period, allow_tax_exemption=True)
employee = make_employee("*****@*****.**")
delete_docs = [
"Salary Slip",
"Additional Salary",
"Employee Tax Exemption Declaration",
"Employee Tax Exemption Proof Submission",
"Employee Benefit Claim",
"Salary Structure Assignment"
]
for doc in delete_docs:
frappe.db.sql("delete from `tab%s` where employee='%s'" % (doc, employee))
from erpnext.payroll.doctype.salary_structure.test_salary_structure import \
make_salary_structure, create_salary_structure_assignment
salary_structure = make_salary_structure("Stucture to test tax", "Monthly",
other_details={"max_benefits": 100000}, test_tax=True)
create_salary_structure_assignment(employee, salary_structure.name,
payroll_period.start_date)
# create salary slip for whole period deducting tax only on last period
# to find the total tax amount paid
create_salary_slips_for_payroll_period(employee, salary_structure.name,
payroll_period, deduct_random=False)
tax_paid = get_tax_paid_in_period(employee)
annual_tax = 113589.0
try:
self.assertEqual(tax_paid, annual_tax)
except AssertionError:
print("\nSalary Slip - Annual tax calculation failed\n")
raise
frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
# create exemption declaration so the tax amount varies
create_exemption_declaration(employee, payroll_period.name)
# create for payroll deducting in random months
data["deducted_dates"] = create_salary_slips_for_payroll_period(employee,
salary_structure.name, payroll_period)
tax_paid = get_tax_paid_in_period(employee)
# No proof, benefit claim sumitted, total tax paid, should not change
try:
self.assertEqual(tax_paid, annual_tax)
except AssertionError:
print("\nSalary Slip - Tax calculation failed on following case\n", data, "\n")
raise
# Submit proof for total 120000
data["proof"] = create_proof_submission(employee, payroll_period, 120000)
# Submit benefit claim for total 50000
data["benefit-1"] = create_benefit_claim(employee, payroll_period, 15000, "Medical Allowance")
data["benefit-2"] = create_benefit_claim(employee, payroll_period, 35000, "Leave Travel Allowance")
frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
data["deducted_dates"] = create_salary_slips_for_payroll_period(employee,
salary_structure.name, payroll_period)
tax_paid = get_tax_paid_in_period(employee)
# total taxable income 416000, 166000 @ 5% ie. 8300
try:
self.assertEqual(tax_paid, 82389.0)
except AssertionError:
print("\nSalary Slip - Tax calculation failed on following case\n", data, "\n")
raise
# create additional salary of 150000
frappe.db.sql("""delete from `tabSalary Slip` where employee=%s""", (employee))
data["additional-1"] = create_additional_salary(employee, payroll_period, 150000)
data["deducted_dates"] = create_salary_slips_for_payroll_period(employee,
salary_structure.name, payroll_period)
# total taxable income 566000, 250000 @ 5%, 66000 @ 20%, 12500 + 13200
tax_paid = get_tax_paid_in_period(employee)
try:
self.assertEqual(tax_paid, annual_tax)
except AssertionError:
print("\nSalary Slip - Tax calculation failed on following case\n", data, "\n")
raise
frappe.db.sql("""delete from `tabAdditional Salary` where employee=%s""", (employee))
# undelete fixture data
frappe.db.rollback()
def setup(self):
make_employee("*****@*****.**")
create_payroll_period()
create_exemption_category()
frappe.db.sql(
"""delete from `tabEmployee Tax Exemption Proof Submission`""")
def setUp(self):
make_employee("*****@*****.**", company="_Test Company")
create_payroll_period(company="_Test Company")
create_exemption_category()
frappe.db.delete("Employee Tax Exemption Proof Submission")
frappe.db.delete("Salary Structure Assignment")
