lohnsteuer 0.1.0

data/lib/lohnsteuer/version.rb

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+module Lohnsteuer
+  VERSION = "0.1.0"
+end

data/lohnsteuer.gemspec

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+# coding: utf-8
+lib = File.expand_path('../lib', __FILE__)
+$LOAD_PATH.unshift(lib) unless $LOAD_PATH.include?(lib)
+require 'lohnsteuer/version'
+
+Gem::Specification.new do |spec|
+  spec.name          = "lohnsteuer"
+  spec.version       = Lohnsteuer::VERSION
+  spec.authors       = ["Jan Ahrens"]
+  spec.email         = ["jan.ahrens+rubygems@googlemail.com"]
+  spec.summary       = %q{German tax calculation algorithm}
+  spec.description   = ""
+  spec.homepage      = "https://github.com/JanAhrens/lohnsteuer-ruby"
+  spec.license       = "MIT"
+
+  spec.files         = `git ls-files -z`.split("\x0")
+  spec.executables   = spec.files.grep(%r{^bin/}) { |f| File.basename(f) }
+  spec.test_files    = spec.files.grep(%r{^(test|spec|features)/})
+  spec.require_paths = ["lib"]
+
+  spec.add_development_dependency "bundler", "~> 1.7"
+  spec.add_development_dependency "rake", "~> 10.0"
+end

data/test/lohnsteuer_test.rb

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+require 'minitest/autorun'
+require 'lohnsteuer'
+
+class LohnsteuerTest < MiniTest::Unit::TestCase
+  def test_calculate_month_throws_an_error_when_no_tax_algorithm_applies
+    assert_raises(RuntimeError) do
+      Lohnsteuer.calculate_month(1991, 12, 2000)
+    end
+  end
+
+  def test_calculate_month_delegates_to_the_correct_tax_algorithm
+    mock = MiniTest::Mock.new
+    mock.expect(:applies?, true, [Date.new(2016, 2, 1)])
+    mock.expect(:calculate, {}, [default_calculate_params.merge(RE4: 2000 * 100.0)])
+
+    Lohnsteuer.stub(:tax_algorithms, [mock]) do
+      Lohnsteuer.calculate_month(2016, 2, 2000)
+    end
+
+    assert mock.verify
+  end
+
+  def test_calculate_delegates_to_calculate_month
+    options_stub = Object.new
+    mock = MiniTest::Mock.new
+    (1..12).each { |month| mock.expect(:call, valid_calculate_month_result, [2016, month, 2000.0, options_stub]) }
+
+    Lohnsteuer.stub(:calculate_month, mock) do
+      Lohnsteuer.calculate(2016, 24_000, options_stub)
+    end
+
+    assert mock.verify
+  end
+
+  def test_calculate_month_maps_the_results
+    result_to_map = { LSTLZZ: 19500, STS: 1000, STV: 200, SOLZLZZ: 1900, SOLZS: 100 }
+    mock = MiniTest::Mock.new
+    mock.expect(:applies?, true, [Date.new(2016, 2, 1)])
+    mock.expect(:calculate, result_to_map, [default_calculate_params.merge(RE4: 2000 * 100.0)])
+
+    Lohnsteuer.stub(:tax_algorithms, [mock]) do
+      res = Lohnsteuer.calculate_month(2016, 2, 2000)
+      assert_equal 207.0, res[:income_tax]
+      assert_equal 20.0, res[:solidarity_tax]
+    end
+  end
+
+  def test_calculate_combines_the_results_of_all_months
+    options_stub = Object.new
+    mock = MiniTest::Mock.new
+    (1..12).each do |month|
+      mock.expect(:call, valid_calculate_month_result, [2016, month, 2000.0, options_stub])
+    end
+
+    Lohnsteuer.stub(:calculate_month, mock) do
+      res = Lohnsteuer.calculate(2016, 24_000, options_stub)
+      assert_equal 2_400, res[:income_tax]
+      assert_equal 240, res[:solidarity_tax]
+    end
+  end
+
+  private
+
+  def default_calculate_params
+    { STKL: 1, LZZ: 2, PKV: 0, KVZ: 1.10, PVZ: 1, ZKF: 0 }
+  end
+
+  def valid_calculate_month_result
+    { income_tax: 200, solidarity_tax: 20 }
+  end
+end

data/test/lst1215_test.rb

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+require 'minitest/autorun'
+require 'lohnsteuer/lst1215'
+
+# Note: The test data was taken from page 40 and 41:
+# https://www.bmf-steuerrechner.de/pruefdaten/pap2015Dezember.pdf
+class Lst1215Test < MiniTest::Unit::TestCase
+  def test_applies_to_december_2015
+    assert_equal true, Lst1215.applies?(Date.new(2015, 12, 7))
+  end
+
+  def test_doesnt_apply_to_november_2015
+    assert_equal false, Lst1215.applies?(Date.new(2015, 11, 30))
+  end
+
+  def test_general_tax_class_1
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 1)
+    res = Lst1215.calculate(params)
+    assert_equal 6_499, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_2
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 2, PVZ: 0)
+    res = Lst1215.calculate(params)
+    assert_equal 5_912, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_3
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 3)
+    res = Lst1215.calculate(params)
+    assert_equal 3_388, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_4
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 4)
+    res = Lst1215.calculate(params)
+    assert_equal 6_499, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_5
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 5)
+    res = Lst1215.calculate(params)
+    assert_equal 10_656, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_6
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 6)
+    res = Lst1215.calculate(params)
+    assert_equal 11_091, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_1
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 1)
+    res = Lst1215.calculate(params)
+    assert_equal 7_877, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_2
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 2)
+    res = Lst1215.calculate(params)
+    assert_equal 7_222, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_3
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 3)
+    res = Lst1215.calculate(params)
+    assert_equal 4_154, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_4
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 4)
+    res = Lst1215.calculate(params)
+    assert_equal 7_877, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_5
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 5)
+    res = Lst1215.calculate(params)
+    assert_equal 12_367, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_6
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 6)
+    res = Lst1215.calculate(params)
+    assert_equal 12_802, res[:LSTLZZ] / 100
+  end
+
+  private
+
+  def general_params
+    { LZZ: 1, KVZ: 0.9, PKV: 0, PVZ: 1 }
+  end
+
+  def special_params
+    { LZZ: 1, KRV: 2, PKV: 1, PKPV: 0 }
+  end
+end

data/test/lst2016_test.rb

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+require 'minitest/autorun'
+require 'date'
+require 'lohnsteuer/lst2016'
+
+# Note: The test data was taken from page 37 and 38:
+# https://www.bmf-steuerrechner.de/pruefdaten/pap2016.pdf
+class Lst2016Test < MiniTest::Unit::TestCase
+  def test_applies_to_2016
+    assert_equal true, Lst2016.applies?(Date.new(2016, 2, 1))
+  end
+
+  def test_doesnt_apply_to_2015
+    assert_equal false, Lst2016.applies?(Date.new(2015, 12, 31))
+  end
+
+  def test_general_tax_class_1
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 1)
+    res = Lst2016.calculate(params)
+    assert_equal 6_350, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_2
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 2, PVZ: 0)
+    res = Lst2016.calculate(params)
+    assert_equal 5_768, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_3
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 3)
+    res = Lst2016.calculate(params)
+    assert_equal 3_236, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_4
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 4)
+    res = Lst2016.calculate(params)
+    assert_equal 6_350, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_5
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 5)
+    res = Lst2016.calculate(params)
+    assert_equal 10_513, res[:LSTLZZ] / 100
+  end
+
+  def test_general_tax_class_6
+    params = general_params.merge(RE4: 40_000 * 100, STKL: 6)
+    res = Lst2016.calculate(params)
+    assert_equal 10_948, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_1
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 1)
+    res = Lst2016.calculate(params)
+    assert_equal 7_793, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_2
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 2)
+    res = Lst2016.calculate(params)
+    assert_equal 7_143, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_3
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 3)
+    res = Lst2016.calculate(params)
+    assert_equal 4_056, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_4
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 4)
+    res = Lst2016.calculate(params)
+    assert_equal 7_793, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_5
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 5)
+    res = Lst2016.calculate(params)
+    assert_equal 12_321, res[:LSTLZZ] / 100
+  end
+
+  def test_special_tax_class_6
+    params = special_params.merge(RE4: 40_000 * 100, STKL: 6)
+    res = Lst2016.calculate(params)
+    assert_equal 12_756, res[:LSTLZZ] / 100
+  end
+
+  private
+
+  def general_params
+    { LZZ: 1, KVZ: 1.10, PKV: 0, PVZ: 1 }
+  end
+
+  def special_params
+    { LZZ: 1, KRV: 2, PKV: 1, PKPV: 0 }
+  end
+end

metadata

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+--- !ruby/object:Gem::Specification
+name: lohnsteuer
+version: !ruby/object:Gem::Version
+  version: 0.1.0
+platform: ruby
+authors:
+- Jan Ahrens
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2015-12-11 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: bundler
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '1.7'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '1.7'
+- !ruby/object:Gem::Dependency
+  name: rake
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '10.0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '10.0'
+description: ''
+email:
+- jan.ahrens+rubygems@googlemail.com
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- ".gitignore"
+- ".ruby-version"
+- Gemfile
+- README.markdown
+- Rakefile
+- lib/lohnsteuer.rb
+- lib/lohnsteuer/lst1215.rb
+- lib/lohnsteuer/lst2016.rb
+- lib/lohnsteuer/version.rb
+- lohnsteuer.gemspec
+- test/lohnsteuer_test.rb
+- test/lst1215_test.rb
+- test/lst2016_test.rb
+homepage: https://github.com/JanAhrens/lohnsteuer-ruby
+licenses:
+- MIT
+metadata: {}
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+required_rubygems_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubyforge_project: 
+rubygems_version: 2.2.2
+signing_key: 
+specification_version: 4
+summary: German tax calculation algorithm
+test_files:
+- test/lohnsteuer_test.rb
+- test/lst1215_test.rb
+- test/lst2016_test.rb