inss_calculator 0.3.1 → 0.4.0

checksums.yaml

@@ -1,7 +1,7 @@
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data/Gemfile.lock

@@ -1,7 +1,7 @@
 PATH
   remote: .
   specs:
-    inss_calculator (0.3.0)
+    inss_calculator (0.3.2)
 
 GEM
   remote: https://rubygems.org/
@@ -10,15 +10,15 @@ GEM
     diff-lcs (1.5.1)
     json (2.7.2)
     language_server-protocol (3.17.0.3)
-    parallel (1.25.1)
-    parser (3.3.3.0)
+    parallel (1.26.0)
+    parser (3.3.4.2)
       ast (~> 2.4.1)
       racc
-    racc (1.8.0)
+    racc (1.8.1)
     rainbow (3.1.1)
     rake (13.2.1)
     regexp_parser (2.9.2)
-    rexml (3.3.1)
+    rexml (3.3.4)
       strscan
     rspec (3.13.0)
       rspec-core (~> 3.13.0)
@@ -33,24 +33,25 @@ GEM
       diff-lcs (>= 1.2.0, < 2.0)
       rspec-support (~> 3.13.0)
     rspec-support (3.13.1)
-    rubocop (1.64.1)
+    rubocop (1.65.1)
       json (~> 2.3)
       language_server-protocol (>= 3.17.0)
       parallel (~> 1.10)
       parser (>= 3.3.0.2)
       rainbow (>= 2.2.2, < 4.0)
-      regexp_parser (>= 1.8, < 3.0)
+      regexp_parser (>= 2.4, < 3.0)
       rexml (>= 3.2.5, < 4.0)
       rubocop-ast (>= 1.31.1, < 2.0)
       ruby-progressbar (~> 1.7)
       unicode-display_width (>= 2.4.0, < 3.0)
-    rubocop-ast (1.31.3)
+    rubocop-ast (1.32.0)
       parser (>= 3.3.1.0)
     ruby-progressbar (1.13.0)
     strscan (3.1.0)
     unicode-display_width (2.5.0)
 
 PLATFORMS
+  ruby
   x86_64-linux
 
 DEPENDENCIES
@@ -60,4 +61,4 @@ DEPENDENCIES
   rubocop (~> 1.21)
 
 BUNDLED WITH
-   2.4.10
+   2.5.17

data/README.md

@@ -1,6 +1,9 @@
 # InssCalculator
 
-Calculadora do desconto do INSS sobre o salário bruto 2024
+Calculadora do desconto do INSS sobre o salário bruto 2024 de acordo com a [Portaria Inter Ministerial
+número 2 de 11 de Janeiro de 2024](https://www.in.gov.br/en/web/dou/-/portaria-interministerial-mps/mf-n-2-de-11-de-janeiro-de-2024-537035232).
+
+Esta mesma portaria discorre tanto sobre a contribuição do trabalhador do setor público quanto do setor privado.
 
 ## Instalation
 
@@ -12,12 +15,28 @@ Não conhecia [esse comando?](https://bundler.io/v2.5/man/bundle-add.1.html) Ele
 
 ## Usage
 
+Para calcular a contribuição do trabalhador no setor privado:
+
 ```
 gross_salary = 3000
 calculator = InssCalculator::DiscountPrevidenceCalculator.new(gross_salary)
 calculator.contribution => 258.81
 calculator.salary => 3000.0
 calculator.net_salary => 2741.19
+
+```
+Para calcular a contribuição do trabalhador no setor público:
+
+```
+
+gross_salary = 52000.54
+calculator = InssCalculator::PublicInssCalculator.new(gross_salary)
+calculator.contribution => 8726.63
+calculator.salary => 52000.54
+calculator.net_salary => 43273.91
+
+```
+```
 ```
 ### Precisas realizar uma query ao Banco de Dados por grupo de faixa salarial?
 
@@ -36,6 +55,21 @@ InssCalculator providencia as seguintes constantes:
   InssCalculator::FOURTH_SALARY_BASE = 4000.04
   InssCalculator::FOURTH_SALARY_LIMIT = 7786.02
 
+  # Abaixo as bases e os limites do setor público
+
+  InssCalculator::FIFTH_SALARY_BASE = 7786.03
+  InssCalculator::FIFTH_SALARY_LIMIT = 13_333.48
+
+  InssCalculator::SIXTH_SALARY_BASE = 13_333.49
+  InssCalculator::SIXTH_SALARY_LIMIT = 26_666.94
+
+  InssCalculator::SEVENTH_SALARY_BASE = 26_666.95
+  InssCalculator::SEVENTH_SALARY_LIMIT = 52_000.54
+
+  InssCalculator::EIGTH_SALARY_BASE = 52_000.55
+  InssCalculator::EIGTH_SALARY_LIMIT = Float::INFINITY
+
+
 ```
 
 Desta forma, uma requisição que busca somente a primeira faixa salarial seria:
@@ -54,5 +88,8 @@ Por isso o uso do método `.truncate` ao invés de um arredondamento ao final de
 
 Para mais detalhes, veja a regra e o exemplo [deste site](https://www.contabilizei.com.br/contabilidade-online/desconto-inss/)
 
+### Vídeo de apresentação
+
+[Assista](https://youtu.be/Eu5htw8qb4k?si=mpog6q0PJpxxuEjX) este vídeo no qual apresento um exemplo de uso da gem.
 
 ### Feito com amor, feito com Ruby S2

data/lib/inss_calculator/discount_previdence_calculator.rb

@@ -2,6 +2,7 @@
 
 module InssCalculator
   # Based on this insecure protocoll site https://www.coalize.com.br/calculadora-de-inss
+  # Check also the official law https://www.in.gov.br/en/web/dou/-/portaria-interministerial-mps/mf-n-2-de-11-de-janeiro-de-2024-537035232
   class DiscountPrevidenceCalculator
     attr_reader :salary
 

data/lib/inss_calculator/eigth_discount_calculator.rb

@@ -0,0 +1,35 @@
+# frozen_string_literal: true
+
+module InssCalculator
+  # EigthDiscountCalculator calculates between its range limit
+  # As the limit is infinity, it always eacrease the contribution.
+  class EigthDiscountCalculator < DiscountCalculatorBase
+    QUOTATION = 0.22
+
+    def contribution
+      return NO_CONTRIBUTION if salary <= salary_base
+
+      return full_contribution if salary > salary_limit
+
+      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::EIGTH_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::SEVENTH_SALARY_LIMIT
+    end
+  end
+end

data/lib/inss_calculator/fifth_discount_calculator.rb

@@ -0,0 +1,35 @@
+# frozen_string_literal: true
+
+module InssCalculator
+  # FifthDiscountCalculator calculates between its range limit
+  # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
+  class FifthDiscountCalculator < DiscountCalculatorBase
+    QUOTATION = 0.145
+
+    def contribution
+      return NO_CONTRIBUTION if salary <= salary_base
+
+      return full_contribution if salary > salary_limit
+
+      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::FIFTH_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::FOURTH_SALARY_LIMIT
+    end
+  end
+end

data/lib/inss_calculator/fourth_discount_calculator.rb

@@ -7,7 +7,7 @@ module InssCalculator
     QUOTATION = 0.14
 
     def contribution
-      return NO_CONTRIBUTION if salary < salary_base
+      return NO_CONTRIBUTION if salary <= salary_base
 
       return full_contribution if salary > salary_limit
 
@@ -29,7 +29,7 @@ module InssCalculator
     end
 
     def salary_base
-      InssCalculator::FOURTH_SALARY_BASE
+      InssCalculator::THIRD_SALARY_LIMIT
     end
   end
 end

data/lib/inss_calculator/public_inss_calculator.rb

@@ -0,0 +1,24 @@
+# frozen_string_literal: true
+
+module InssCalculator
+  # Based on this insecure protocoll site https://www.coalize.com.br/calculadora-de-inss
+  # Check also the official law https://www.in.gov.br/en/web/dou/-/portaria-interministerial-mps/mf-n-2-de-11-de-janeiro-de-2024-537035232
+  # The public contribution is an extension of the private contribution.
+  # They have the same rules and quotes percentagen until the fourth salary level.
+  class PublicInssCalculator < InssCalculator::DiscountPrevidenceCalculator
+    def contribution
+      super + public_contribution
+    end
+
+    private
+
+    def public_contribution
+      [
+        FifthDiscountCalculator.new(salary).contribution,
+        SixthDiscountCalculator.new(salary).contribution,
+        SeventhDiscountCalculator.new(salary).contribution,
+        EigthDiscountCalculator.new(salary).contribution
+      ].reduce(:+).round(2)
+    end
+  end
+end

data/lib/inss_calculator/second_discount_calculator.rb

@@ -7,7 +7,7 @@ module InssCalculator
     QUOTATION = 0.09
 
     def contribution
-      return NO_CONTRIBUTION if salary < salary_base
+      return NO_CONTRIBUTION if salary <= salary_base
 
       return full_contribution if salary > salary_limit
 
@@ -29,7 +29,7 @@ module InssCalculator
     end
 
     def salary_base
-      InssCalculator::SECOND_SALARY_BASE
+      InssCalculator::FIRST_SALARY_LIMIT
     end
   end
 end

data/lib/inss_calculator/seventh_discount_calculator.rb

@@ -0,0 +1,35 @@
+# frozen_string_literal: true
+
+module InssCalculator
+  # SeventhDiscountCalculator calculates between its range limit
+  # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
+  class SeventhDiscountCalculator < DiscountCalculatorBase
+    QUOTATION = 0.19
+
+    def contribution
+      return NO_CONTRIBUTION if salary <= salary_base
+
+      return full_contribution if salary > salary_limit
+
+      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::SEVENTH_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::SIXTH_SALARY_LIMIT
+    end
+  end
+end

data/lib/inss_calculator/sixth_discount_calculator.rb

@@ -0,0 +1,35 @@
+# frozen_string_literal: true
+
+module InssCalculator
+  # SixthDiscountCalculator calculates between its range limit
+  # In case the salary is beyond this limit, it will use its quotation apply inside the range salary limit
+  class SixthDiscountCalculator < DiscountCalculatorBase
+    QUOTATION = 0.165
+
+    def contribution
+      return NO_CONTRIBUTION if salary <= salary_base
+
+      return full_contribution if salary > salary_limit
+
+      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::SIXTH_SALARY_LIMIT
+    end
+
+    def salary_base
+      InssCalculator::FIFTH_SALARY_LIMIT
+    end
+  end
+end

data/lib/inss_calculator/third_discount_calculator.rb

@@ -7,7 +7,7 @@ module InssCalculator
     QUOTATION = 0.12
 
     def contribution
-      return NO_CONTRIBUTION if salary < salary_base
+      return NO_CONTRIBUTION if salary <= salary_base
 
       return full_contribution if salary > salary_limit
 
@@ -29,7 +29,7 @@ module InssCalculator
     end
 
     def salary_base
-      InssCalculator::THIRD_SALARY_BASE
+      InssCalculator::SECOND_SALARY_LIMIT
     end
   end
 end

data/lib/inss_calculator/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module InssCalculator
-  VERSION = '0.3.1'
+  VERSION = '0.4.0'
 end

data/lib/inss_calculator.rb

@@ -3,10 +3,15 @@
 require_relative 'inss_calculator/version'
 require_relative 'inss_calculator/discount_calculator_base'
 require_relative 'inss_calculator/discount_previdence_calculator'
+require_relative 'inss_calculator/public_inss_calculator'
 require_relative 'inss_calculator/first_discount_calculator'
 require_relative 'inss_calculator/second_discount_calculator'
 require_relative 'inss_calculator/third_discount_calculator'
 require_relative 'inss_calculator/fourth_discount_calculator'
+require_relative 'inss_calculator/fifth_discount_calculator'
+require_relative 'inss_calculator/sixth_discount_calculator'
+require_relative 'inss_calculator/seventh_discount_calculator'
+require_relative 'inss_calculator/eigth_discount_calculator'
 
 module InssCalculator
   class Error < StandardError; end
@@ -22,4 +27,16 @@ module InssCalculator
 
   FOURTH_SALARY_BASE = 4000.04
   FOURTH_SALARY_LIMIT = 7786.02
+
+  FIFTH_SALARY_BASE = 7786.03
+  FIFTH_SALARY_LIMIT = 13_333.48
+
+  SIXTH_SALARY_BASE = 13_333.49
+  SIXTH_SALARY_LIMIT = 26_666.94
+
+  SEVENTH_SALARY_BASE = 26_666.95
+  SEVENTH_SALARY_LIMIT = 52_000.54
+
+  EIGTH_SALARY_BASE = 52_000.55
+  EIGTH_SALARY_LIMIT = Float::INFINITY
 end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: inss_calculator
 version: !ruby/object:Gem::Version
-  version: 0.3.1
+  version: 0.4.0
 platform: ruby
 authors:
 - Paulo Felipe Souza
 autorequire:
 bindir: exe
 cert_chain: []
-date: 2024-07-09 00:00:00.000000000 Z
+date: 2024-08-08 00:00:00.000000000 Z
 dependencies: []
 description: Calcula o valor a descontar de acordo com a faixa salarial. Os novos
   valores corrente em 2024.
@@ -32,9 +32,14 @@ files:
 - lib/inss_calculator.rb
 - lib/inss_calculator/discount_calculator_base.rb
 - lib/inss_calculator/discount_previdence_calculator.rb
+- lib/inss_calculator/eigth_discount_calculator.rb
+- lib/inss_calculator/fifth_discount_calculator.rb
 - lib/inss_calculator/first_discount_calculator.rb
 - lib/inss_calculator/fourth_discount_calculator.rb
+- lib/inss_calculator/public_inss_calculator.rb
 - lib/inss_calculator/second_discount_calculator.rb
+- lib/inss_calculator/seventh_discount_calculator.rb
+- lib/inss_calculator/sixth_discount_calculator.rb
 - lib/inss_calculator/third_discount_calculator.rb
 - lib/inss_calculator/version.rb
 - sig/inss_calculator.rbs
@@ -60,7 +65,7 @@ required_rubygems_version: !ruby/object:Gem::Requirement
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.4.10
+rubygems_version: 3.5.17
 signing_key:
 specification_version: 4
 summary: Calculadora de desconto do INSS