inss_calculator 0.1.0 → 0.3.0

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data/Gemfile.lock

@@ -1,7 +1,7 @@
 PATH
   remote: .
   specs:
-    inss_calculator (0.1.0)
+    inss_calculator (0.2.0)
 
 GEM
   remote: https://rubygems.org/

data/README.md

@@ -1 +1,58 @@
 # InssCalculator
+
+Calculadora do desconto do INSS sobre o salário bruto 2024
+
+## Instalation
+
+```
+bundle add inss_calculator
+```
+
+Não conhecia [esse comando?](https://bundler.io/v2.5/man/bundle-add.1.html) Ele adiciona ao seu Gemfile a gem e ainda a instala.
+
+## Usage
+
+```
+gross_salary = 3000
+calculator = InssCalculator::DiscountPrevidenceCalculator.new(gross_salary)
+calculator.contribution => 258.81
+calculator.salary => 3000.0
+calculator.net_salary => 2741.19
+```
+### Precisas realizar uma query ao Banco de Dados por grupo de faixa salarial?
+
+InssCalculator providencia as seguintes constantes:
+
+```
+  InssCalculator::FIRST_SALARY_BASE = 0.0
+  InssCalculator::FIRST_SALARY_LIMIT = 1412.0
+
+  InssCalculator::SECOND_SALARY_BASE = 1412.01
+  InssCalculator::SECOND_SALARY_LIMIT = 2666.68
+
+  InssCalculator::THIRD_SALARY_BASE = 2666.69
+  InssCalculator::THIRD_SALARY_LIMIT = 4000.03
+
+  InssCalculator::FOURTH_SALARY_BASE = 4000.04
+  InssCalculator::FOURTH_SALARY_LIMIT = 7786.02
+
+```
+
+Desta forma, uma requisição que busca somente a primeira faixa salarial seria:
+
+```
+YourModel.where("salary <= ?", InssCalculator::FIRST_SALARY_LIMIT)
+```
+
+## Nota sobre trabalhar com números decimais em Ruby
+
+Após investigar os resultados dos exemplos contábeis, concluiu-se que os números são truncados.
+
+Cada faixa salarial trunca seu resultado final após aplicar a sua alíquota correspondente.
+
+Por isso o uso do método `.truncate` ao invés de um arredondamento ao final de cada cálculo parcial.
+
+Para mais detalhes, veja a regra e o exemplo [deste site](https://www.contabilizei.com.br/contabilidade-online/desconto-inss/)
+
+
+### Feito com amor, feito com Ruby S2

data/lib/inss_calculator/discount_previdence_calculator.rb

@@ -17,5 +17,9 @@ module InssCalculator
         FourthDiscountCalculator.new(salary).contribution
       ].reduce(:+).truncate(2)
     end
+
+    def net_salary
+      salary - contribution
+    end
   end
 end

data/lib/inss_calculator/first_discount_calculator.rb

@@ -5,14 +5,29 @@ module InssCalculator
   # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
   class FirstDiscountCalculator < DiscountCalculatorBase
     QUOTATION = 0.075
-    SALARY_BASE = 0.00
-    SALARY_LIMIT = 1412.0
-    FULL_CONTRIBUTION = ((SALARY_LIMIT - SALARY_BASE) * QUOTATION).truncate(2)
 
     def contribution
-      return FULL_CONTRIBUTION if salary > SALARY_LIMIT
+      return full_contribution if salary > salary_limit
 
-      (salary * QUOTATION).truncate(2)
+      calculate_contribution
+    end
+
+    private
+
+    def calculate_contribution
+      ((salary - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def full_contribution
+      ((salary_limit - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def salary_limit
+      InssCalculator::FIRST_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::FIRST_SALARY_BASE
     end
   end
 end

data/lib/inss_calculator/fourth_discount_calculator.rb

@@ -5,16 +5,31 @@ module InssCalculator
   # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
   class FourthDiscountCalculator < DiscountCalculatorBase
     QUOTATION = 0.14
-    SALARY_BASE = 4000.04
-    SALARY_LIMIT = 7786.02
-    FULL_CONTRIBUTION = ((SALARY_LIMIT - SALARY_BASE) * QUOTATION).truncate(2)
 
     def contribution
-      return NO_CONTRIBUTION if salary <= SALARY_BASE
+      return NO_CONTRIBUTION if salary < salary_base
 
-      return FULL_CONTRIBUTION if salary > SALARY_LIMIT
+      return full_contribution if salary > salary_limit
 
-      ((salary - SALARY_BASE) * QUOTATION).truncate(2)
+      calculate_contribution
+    end
+
+    private
+
+    def calculate_contribution
+      ((salary - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def full_contribution
+      ((salary_limit - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def salary_limit
+      InssCalculator::FOURTH_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::FOURTH_SALARY_BASE
     end
   end
 end

data/lib/inss_calculator/second_discount_calculator.rb

@@ -5,16 +5,31 @@ module InssCalculator
   # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
   class SecondDiscountCalculator < DiscountCalculatorBase
     QUOTATION = 0.09
-    SALARY_BASE = 1412.0
-    SALARY_LIMIT = 2666.68
-    FULL_CONTRIBUTION = ((SALARY_LIMIT - SALARY_BASE) * QUOTATION).truncate(2)
 
     def contribution
-      return NO_CONTRIBUTION if salary <= SALARY_BASE
+      return NO_CONTRIBUTION if salary < salary_base
 
-      return FULL_CONTRIBUTION if salary > SALARY_LIMIT
+      return full_contribution if salary > salary_limit
 
-      ((salary - SALARY_BASE) * QUOTATION).truncate(2)
+      calculate_contribution
+    end
+
+    private
+
+    def calculate_contribution
+      ((salary - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def full_contribution
+      ((salary_limit - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def salary_limit
+      InssCalculator::SECOND_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::SECOND_SALARY_BASE
     end
   end
 end

data/lib/inss_calculator/third_discount_calculator.rb

@@ -5,16 +5,31 @@ module InssCalculator
   # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
   class ThirdDiscountCalculator < DiscountCalculatorBase
     QUOTATION = 0.12
-    SALARY_BASE = 2666.68
-    SALARY_LIMIT = 4000.03
-    FULL_CONTRIBUTION = ((SALARY_LIMIT - SALARY_BASE) * QUOTATION).truncate(2)
 
     def contribution
-      return NO_CONTRIBUTION if salary <= SALARY_BASE
+      return NO_CONTRIBUTION if salary < salary_base
 
-      return FULL_CONTRIBUTION if salary > SALARY_LIMIT
+      return full_contribution if salary > salary_limit
 
-      ((salary - SALARY_BASE) * QUOTATION).truncate(2)
+      calculate_contribution
+    end
+
+    private
+
+    def calculate_contribution
+      ((salary - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def full_contribution
+      ((salary_limit - salary_base) * QUOTATION).truncate(2)
+    end
+
+    def salary_limit
+      InssCalculator::THIRD_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::THIRD_SALARY_BASE
     end
   end
 end

data/lib/inss_calculator/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module InssCalculator
-  VERSION = '0.1.0'
+  VERSION = '0.3.0'
 end

data/lib/inss_calculator.rb

@@ -11,4 +11,15 @@ require_relative 'inss_calculator/fourth_discount_calculator'
 module InssCalculator
   class Error < StandardError; end
   # Your code goes here...
+  FIRST_SALARY_BASE = 0.0
+  FIRST_SALARY_LIMIT = 1412.0
+
+  SECOND_SALARY_BASE = 1412.01
+  SECOND_SALARY_LIMIT = 2666.68
+
+  THIRD_SALARY_BASE = 2666.69
+  THIRD_SALARY_LIMIT = 4000.03
+
+  FOURTH_SALARY_BASE = 4000.04
+  FOURTH_SALARY_LIMIT = 7786.02
 end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: inss_calculator
 version: !ruby/object:Gem::Version
-  version: 0.1.0
+  version: 0.3.0
 platform: ruby
 authors:
 - Paulo Felipe Souza
 autorequire:
 bindir: exe
 cert_chain: []
-date: 2024-06-27 00:00:00.000000000 Z
+date: 2024-07-03 00:00:00.000000000 Z
 dependencies: []
 description: Calcula o valor a descontar de acordo com a faixa salarial. Os novos
   valores corrente em 2024.