hr_lite 0.23.1 → 0.26.0

data/lib/hr_lite/statutory_rate_card.rb

@@ -18,50 +18,72 @@ module HrLite
     def self.r(value) = BigDecimal(value.to_s)
     private_class_method :r
 
+    FY2025_TAX = {
+      "new" => {
+        standard_deduction: r("75000"), rebate_cap: r("1200000"), cess_rate: r("0.04"),
+        # §115BAC carries marginal relief just above the rebate cap; the
+        # old regime does not, so this is a per-regime flag.
+        marginal_relief: true,
+        slabs: [
+          [ r("0"), r("400000"), r("0") ],
+          [ r("400000"), r("800000"), r("0.05") ],
+          [ r("800000"), r("1200000"), r("0.10") ],
+          [ r("1200000"), r("1600000"), r("0.15") ],
+          [ r("1600000"), r("2000000"), r("0.20") ],
+          [ r("2000000"), r("2400000"), r("0.25") ],
+          [ r("2400000"), nil, r("0.30") ]
+        ]
+      },
+      "old" => {
+        standard_deduction: r("50000"), rebate_cap: r("500000"), cess_rate: r("0.04"),
+        slabs: [
+          [ r("0"), r("250000"), r("0") ],
+          [ r("250000"), r("500000"), r("0.05") ],
+          [ r("500000"), r("1000000"), r("0.20") ],
+          [ r("1000000"), nil, r("0.30") ]
+        ]
+      }
+    }.freeze
+    private_constant :FY2025_TAX
+
+    PF_15K = {
+      employee_rate: r("0.12"), employer_rate: r("0.12"), eps_rate: r("0.0833"),
+      wage_ceiling: r("15000"), eps_wage_ceiling: r("15000"),
+      edli_rate: r("0.005"), edli_ceiling: r("15000"), admin_rate: r("0.005")
+    }.freeze
+    private_constant :PF_15K
+
+    ESI = { employee_rate: r("0.0075"), employer_rate: r("0.0325"), gross_ceiling: r("21000") }.freeze
+    private_constant :ESI
+
+    PT = {
+      # Neither UP nor Uttarakhand levies professional tax today; both
+      # ship empty (PT = 0). Karnataka included as a worked template.
+      "none" => [],
+      "uttar_pradesh" => [],
+      "uttarakhand" => [],
+      # Inclusive lower bounds. `above: 24999` with a strict `>` taxed a
+      # prorated gross of ₹24,999.50, which is below the real threshold.
+      "karnataka" => [ { from: r("25000"), monthly: r("200") } ]
+    }.freeze
+    private_constant :PT
+
+    # Cards the gem ships already verified, with where the figures come from.
+    # StatutorySeeds stamps the source as the verifier, so nobody has to.
+    SOURCES = {
+      Date.new(2026, 4, 1) => "Finance Act 2026: slabs, standard deduction and §87A rebate unchanged from " \
+                              "FY 2025-26 (Income-tax Act 2025 in force from 1 April 2026; salary TDS §392). " \
+                              "PF ₹15,000 and ESI ₹21,000 ceilings unchanged.",
+      Date.new(2026, 10, 1) => "EPF/EPS/EDLI wage ceiling ₹25,000 — Ministry of Labour Notification S.O. 5109(E), " \
+                               "17 Sep 2026; applied from October 2026 payroll. Tax slabs and ESI as FY 2026-27."
+    }.freeze
+
     CARDS = {
-      Date.new(2025, 4, 1) => {
-        pf: {
-          employee_rate: r("0.12"), employer_rate: r("0.12"), eps_rate: r("0.0833"),
-          wage_ceiling: r("15000"), eps_wage_ceiling: r("15000"),
-          edli_rate: r("0.005"), edli_ceiling: r("15000"), admin_rate: r("0.005")
-        },
-        esi: { employee_rate: r("0.0075"), employer_rate: r("0.0325"), gross_ceiling: r("21000") },
-        pt: {
-          # Neither UP nor Uttarakhand levies professional tax today; both
-          # ship empty (PT = 0). Karnataka included as a worked template.
-          "none" => [],
-          "uttar_pradesh" => [],
-          "uttarakhand" => [],
-          # Inclusive lower bounds. `above: 24999` with a strict `>` taxed a
-          # prorated gross of ₹24,999.50, which is below the real threshold.
-          "karnataka" => [ { from: r("25000"), monthly: r("200") } ]
-        },
-        income_tax: {
-          "new" => {
-            standard_deduction: r("75000"), rebate_cap: r("1200000"), cess_rate: r("0.04"),
-            # §115BAC carries marginal relief just above the rebate cap; the
-            # old regime does not, so this is a per-regime flag.
-            marginal_relief: true,
-            slabs: [
-              [ r("0"), r("400000"), r("0") ],
-              [ r("400000"), r("800000"), r("0.05") ],
-              [ r("800000"), r("1200000"), r("0.10") ],
-              [ r("1200000"), r("1600000"), r("0.15") ],
-              [ r("1600000"), r("2000000"), r("0.20") ],
-              [ r("2000000"), r("2400000"), r("0.25") ],
-              [ r("2400000"), nil, r("0.30") ]
-            ]
-          },
-          "old" => {
-            standard_deduction: r("50000"), rebate_cap: r("500000"), cess_rate: r("0.04"),
-            slabs: [
-              [ r("0"), r("250000"), r("0") ],
-              [ r("250000"), r("500000"), r("0.05") ],
-              [ r("500000"), r("1000000"), r("0.20") ],
-              [ r("1000000"), nil, r("0.30") ]
-            ]
-          }
-        }
+      Date.new(2025, 4, 1) => { pf: PF_15K, esi: ESI, pt: PT, income_tax: FY2025_TAX },
+      Date.new(2026, 4, 1) => { pf: PF_15K, esi: ESI, pt: PT, income_tax: FY2025_TAX },
+      Date.new(2026, 10, 1) => {
+        pf: PF_15K.merge(wage_ceiling: r("25000"), eps_wage_ceiling: r("25000"), edli_ceiling: r("25000")),
+        esi: ESI, pt: PT, income_tax: FY2025_TAX
       }
     }.freeze
 

data/lib/hr_lite/statutory_seeds.rb

@@ -20,8 +20,10 @@ module HrLite
           pf: stringify(card[:pf]),
           esi: stringify(card[:esi]),
           income_tax: card[:income_tax].transform_values { |regime| stringify_regime(regime) },
-          notes: "Shipped with hr_lite #{HrLite::VERSION}. Confirm with your " \
-                 "accountant, then record who verified it."
+          notes: StatutoryRateCard::SOURCES[effective_from] ||
+                 "Shipped with hr_lite #{HrLite::VERSION}. Confirm with your accountant, then record who verified it.",
+          verified_by: (StatutoryRateCard::SOURCES.key?(effective_from) ? "hr_lite #{HrLite::VERSION} (official source in the notes)" : nil),
+          verified_on: (Date.current if StatutoryRateCard::SOURCES.key?(effective_from))
         )
         "rate card FY #{FinancialYear.label(effective_from)}"
       end

data/lib/hr_lite/version.rb

@@ -1,3 +1,3 @@
 module HrLite
-  VERSION = "0.23.1"
+  VERSION = "0.26.0"
 end

data/lib/hr_lite.rb

@@ -114,7 +114,15 @@ module HrLite
     # Everyone HR tracks (host-overridable to exclude bots/test accounts),
     # sorted by display name for team screens.
     def employees
-      config.employees_scope.call.sort_by { |u| display_name(u).downcase }
+      outside = outside_accountant_ids
+      config.employees_scope.call.reject { |u| outside.include?(u.id) }.sort_by { |u| display_name(u).downcase }
+    end
+
+    # CA logins with no HR profile: they review pay, they are not staff, so
+    # no attendance, leave, payroll or team list ever counts them.
+    def outside_accountant_ids
+      ids = HrLite::RoleAssignment.joins(:role).where(hr_lite_roles: { name: HrLite::Role::CA }).pluck(:user_id)
+      (ids - HrLite::EmployeeProfile.where(user_id: ids).pluck(:user_id)).to_set
     end
 
     # employees minus anyone whose profile says they have exited — user

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: hr_lite
 version: !ruby/object:Gem::Version
-  version: 0.23.1
+  version: 0.26.0
 platform: ruby
 authors:
 - kshitiz sinha
@@ -70,6 +70,7 @@ files:
 - app/assets/javascripts/hr_lite/nav.js
 - app/assets/javascripts/hr_lite/print.js
 - app/assets/javascripts/hr_lite/select_filter.js
+- app/assets/javascripts/hr_lite/tax_preview.js
 - app/assets/stylesheets/hr_lite/application.css
 - app/assets/stylesheets/hr_lite/hr_lite.css
 - app/controllers/hr_lite/admin/appraisals_controller.rb
@@ -79,6 +80,7 @@ files:
 - app/controllers/hr_lite/admin/awards_controller.rb
 - app/controllers/hr_lite/admin/base_controller.rb
 - app/controllers/hr_lite/admin/benefits_controller.rb
+- app/controllers/hr_lite/admin/ca_reviews_controller.rb
 - app/controllers/hr_lite/admin/checklists_controller.rb
 - app/controllers/hr_lite/admin/comp_off_requests_controller.rb
 - app/controllers/hr_lite/admin/designation_changes_controller.rb
@@ -142,9 +144,12 @@ files:
 - app/jobs/hr_lite/application_job.rb
 - app/jobs/hr_lite/approval_escalation_job.rb
 - app/jobs/hr_lite/attendance_close_job.rb
+- app/jobs/hr_lite/ca_review_overdue_job.rb
+- app/jobs/hr_lite/ca_review_reminder_job.rb
 - app/jobs/hr_lite/daily_digest_job.rb
 - app/jobs/hr_lite/document_expiry_job.rb
 - app/jobs/hr_lite/leave_year_rollover_job.rb
+- app/jobs/hr_lite/payroll_auto_approve_job.rb
 - app/jobs/hr_lite/payroll_auto_draft_job.rb
 - app/jobs/hr_lite/slips_ready_job.rb
 - app/mailers/hr_lite/application_mailer.rb
@@ -165,6 +170,7 @@ files:
 - app/models/hr_lite/award.rb
 - app/models/hr_lite/benefit.rb
 - app/models/hr_lite/benefit_enrolment.rb
+- app/models/hr_lite/ca_review.rb
 - app/models/hr_lite/checklist_item.rb
 - app/models/hr_lite/checklist_template.rb
 - app/models/hr_lite/comp_off_request.rb
@@ -216,6 +222,7 @@ files:
 - app/services/hr_lite/payroll_run_processor.rb
 - app/services/hr_lite/pdf_renderer.rb
 - app/services/hr_lite/slip_builder.rb
+- app/services/hr_lite/tax_computation.rb
 - app/services/hr_lite/team_day.rb
 - app/services/hr_lite/timeline.rb
 - app/services/hr_lite/working_calendar.rb
@@ -234,6 +241,7 @@ files:
 - app/views/hr_lite/admin/awards/new.html.erb
 - app/views/hr_lite/admin/benefits/index.html.erb
 - app/views/hr_lite/admin/benefits/new.html.erb
+- app/views/hr_lite/admin/ca_reviews/index.html.erb
 - app/views/hr_lite/admin/checklists/index.html.erb
 - app/views/hr_lite/admin/comp_off_requests/index.html.erb
 - app/views/hr_lite/admin/comp_off_requests/show.html.erb
@@ -299,6 +307,8 @@ files:
 - app/views/hr_lite/admin/statutory_rate_cards/index.html.erb
 - app/views/hr_lite/admin/statutory_rate_cards/new.html.erb
 - app/views/hr_lite/admin/tax_declarations/index.html.erb
+- app/views/hr_lite/admin/tax_declarations/overview.html.erb
+- app/views/hr_lite/admin/tax_declarations/person.html.erb
 - app/views/hr_lite/admin/tax_declarations/show.html.erb
 - app/views/hr_lite/appraisals/index.html.erb
 - app/views/hr_lite/appraisals/show.html.erb
@@ -349,6 +359,7 @@ files:
 - app/views/hr_lite/shared/_bell.html.erb
 - app/views/hr_lite/shared/_form_errors.html.erb
 - app/views/hr_lite/shared/_pagination.html.erb
+- app/views/hr_lite/tax/_computation.html.erb
 - app/views/hr_lite/tax_declarations/show.html.erb
 - app/views/hr_lite/team/show.html.erb
 - app/views/hr_lite/timelines/_events.html.erb
@@ -400,6 +411,14 @@ files:
 - db/migrate/20261006120100_add_half_day_part_to_hr_lite_attendance_records.rb
 - db/migrate/20261010090000_create_hr_lite_performance_plans.rb
 - db/migrate/20261010090100_create_hr_lite_awards.rb
+- db/migrate/20261010100000_add_ctc_to_hr_lite_salary_structures.rb
+- db/migrate/20261010100100_add_approval_to_hr_lite_payroll_runs.rb
+- db/migrate/20261010100200_grant_hr_lite_payroll_approve.rb
+- db/migrate/20261010100300_seed_hr_lite_fy2026_rate_cards.rb
+- db/migrate/20261010100400_add_tax_fields_to_hr_lite_tax_declaration_items.rb
+- db/migrate/20261010100500_grant_hr_lite_tax_to_hr.rb
+- db/migrate/20261010110000_create_hr_lite_ca_reviews.rb
+- db/migrate/20261010110100_seed_hr_lite_ca_role.rb
 - lib/generators/hr_lite/install/install_generator.rb
 - lib/generators/hr_lite/install/templates/AFTER_INSTALL
 - lib/generators/hr_lite/install/templates/initializer.rb