def make_salary_structure_for_timesheet(employee, company=None):
salary_structure_name = "Timesheet Salary Structure Test"
frequency = "Monthly"
if not frappe.db.exists("Salary Component", "Timesheet Component"):
frappe.get_doc({
"doctype": "Salary Component",
"salary_component": "Timesheet Component"
}).insert()
salary_structure = make_salary_structure(salary_structure_name,
frequency,
company=company,
dont_submit=True)
salary_structure.salary_component = "Timesheet Component"
salary_structure.salary_slip_based_on_timesheet = 1
salary_structure.hour_rate = 50.0
salary_structure.save()
salary_structure.submit()
if not frappe.db.get_value("Salary Structure Assignment", {
"employee": employee,
"docstatus": 1
}):
frappe.db.set_value("Employee", employee, "date_of_joining",
add_months(nowdate(), -5))
create_salary_structure_assignment(employee, salary_structure.name)
return salary_structure
def test_multi_currency_payroll_entry(self): # pylint: disable=no-self-use
company = erpnext.get_default_company()
employee = make_employee("*****@*****.**",
company=company)
for data in frappe.get_all('Salary Component', fields=["name"]):
if not frappe.db.get_value('Salary Component Account', {
'parent': data.name,
'company': company
}, 'name'):
get_salary_component_account(data.name)
company_doc = frappe.get_doc('Company', company)
salary_structure = make_salary_structure(
"_Test Multi Currency Salary Structure",
"Monthly",
company=company,
currency='USD')
create_salary_structure_assignment(employee,
salary_structure.name,
company=company,
currency='USD')
frappe.db.sql(
"""delete from `tabSalary Slip` where employee=%s""",
(frappe.db.get_value(
"Employee",
{"user_id": "*****@*****.**"})))
salary_slip = get_salary_slip(
"*****@*****.**", "Monthly",
"_Test Multi Currency Salary Structure")
dates = get_start_end_dates('Monthly', nowdate())
payroll_entry = make_payroll_entry(
start_date=dates.start_date,
end_date=dates.end_date,
payable_account=company_doc.default_payroll_payable_account,
currency='USD',
exchange_rate=70)
payroll_entry.make_payment_entry()
salary_slip.load_from_db()
payroll_je = salary_slip.journal_entry
if payroll_je:
payroll_je_doc = frappe.get_doc('Journal Entry', payroll_je)
self.assertEqual(salary_slip.base_gross_pay,
payroll_je_doc.total_debit)
self.assertEqual(salary_slip.base_gross_pay,
payroll_je_doc.total_credit)
payment_entry = frappe.db.sql('''
Select ifnull(sum(je.total_debit),0) as total_debit, ifnull(sum(je.total_credit),0) as total_credit from `tabJournal Entry` je, `tabJournal Entry Account` jea
Where je.name = jea.parent
And jea.reference_name = %s
''', (payroll_entry.name),
as_dict=1)
self.assertEqual(salary_slip.base_net_pay,
payment_entry[0].total_debit)
self.assertEqual(salary_slip.base_net_pay,
payment_entry[0].total_credit)
def make_salary_structure_for_timesheet(employee):
salary_structure_name = "Timesheet Salary Structure Test"
frequency = "Monthly"
salary_structure = make_salary_structure(
salary_structure_name, frequency, dont_submit=True)
salary_structure.salary_component = "Timesheet Component"
salary_structure.salary_slip_based_on_timesheet = 1
salary_structure.hour_rate = 50.0
salary_structure.save()
salary_structure.submit()
if not frappe.db.get_value("Salary Structure Assignment",
{'employee': employee, 'docstatus': 1}):
frappe.db.set_value('Employee', employee, 'date_of_joining',
add_months(nowdate(), -5))
create_salary_structure_assignment(employee, salary_structure.name)
return salary_structure
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 test_india_hra_exemption_with_multiple_salary_structure_assignments(self):
from erpnext.payroll.doctype.salary_slip.test_salary_slip import create_tax_slab
from erpnext.payroll.doctype.salary_structure.test_salary_structure import (
create_salary_structure_assignment,
make_salary_structure,
)
# set country
current_country = frappe.flags.country
frappe.flags.country = "India"
employee = make_employee("*****@*****.**", company="_Test Company")
payroll_period = create_payroll_period(name="_Test Payroll Period", company="_Test Company")
create_tax_slab(
payroll_period,
allow_tax_exemption=True,
currency="INR",
effective_date=getdate("2019-04-01"),
company="_Test Company",
)
frappe.db.set_value(
"Company", "_Test Company", {"basic_component": "Basic Salary", "hra_component": "HRA"}
)
# salary structure with base 50000, HRA 3000
make_salary_structure(
"Monthly Structure for HRA Exemption 1",
"Monthly",
employee=employee,
company="_Test Company",
currency="INR",
payroll_period=payroll_period.name,
from_date=payroll_period.start_date,
)
# salary structure with base 70000, HRA = base * 0.2 = 14000
salary_structure = make_salary_structure(
"Monthly Structure for HRA Exemption 2",
"Monthly",
employee=employee,
company="_Test Company",
currency="INR",
payroll_period=payroll_period.name,
from_date=payroll_period.start_date,
dont_submit=True,
)
for component_row in salary_structure.earnings:
if component_row.salary_component == "HRA":
component_row.amount = 0
component_row.amount_based_on_formula = 1
component_row.formula = "base * 0.2"
break
salary_structure.submit()
create_salary_structure_assignment(
employee,
salary_structure.name,
from_date=add_months(payroll_period.start_date, 6),
company="_Test Company",
currency="INR",
payroll_period=payroll_period.name,
base=70000,
allow_duplicate=True,
)
declaration = frappe.get_doc(
{
"doctype": "Employee Tax Exemption Declaration",
"employee": employee,
"company": "_Test Company",
"payroll_period": payroll_period.name,
"currency": "INR",
"monthly_house_rent": 50000,
"rented_in_metro_city": 1,
"declarations": [
dict(
exemption_sub_category="_Test1 Sub Category",
exemption_category="_Test Category",
amount=60000,
),
],
}
).insert()
# Monthly HRA received = 50000 * 6 months + 70000 * 6 months
# should set HRA exemption as per actual annual HRA because that's the minimum
self.assertEqual(declaration.monthly_hra_exemption, 8500)
self.assertEqual(declaration.annual_hra_exemption, 102000)
# 50000 Standard Exemption + 102000 HRA exemption
self.assertEqual(declaration.total_exemption_amount, 152000)
# reset
frappe.flags.country = current_country