singapore_cpf_calculator 1.1.1 → 1.4.0

checksums.yaml

@@ -1,7 +1,7 @@
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+SHA256:
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data/.github/workflows/build.yml

@@ -0,0 +1,33 @@
+# This workflow uses actions that are not certified by GitHub.
+# They are provided by a third-party and are governed by
+# separate terms of service, privacy policy, and support
+# documentation.
+# This workflow will download a prebuilt Ruby version, install dependencies and run tests with Rake
+# For more information see: https://github.com/marketplace/actions/setup-ruby-jruby-and-truffleruby
+
+name: build
+
+on: [push, pull_request]
+
+jobs:
+  test:
+    runs-on: ubuntu-20.04
+    strategy:
+      fail-fast: false
+      matrix:
+        ruby:
+          - '3.1'
+          - '3.0'
+          - 2.7
+          - 2.6
+          - 2.5
+          - jruby-9.2.17.0
+          - jruby-9.3.3.0
+
+    steps:
+    - uses: actions/checkout@v2
+    - uses: ruby/setup-ruby@v1
+      with:
+        ruby-version: ${{ matrix.ruby }}
+        bundler-cache: true
+    - run: bundle exec rspec

data/Gemfile

@@ -2,3 +2,4 @@ source 'https://rubygems.org'
 
 # Specify your gem's dependencies in singapore_cpf_calculator.gemspec
 gemspec
+gem 'simplecov'

data/README.md

@@ -11,6 +11,7 @@ Central Provident Fund (CPF) contributions.
 
 ## Support
 
+  * [Year 2022](https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFContributionRatesTable_1Jan2022.pdf)
   * [Year 2015](http://mycpf.cpf.gov.sg/NR/rdonlyres/9F38419D-1342-4426-820E-32BA8FDE5C6D/0/CPFContributionandAllocationRatesfrom1January2015.pdf)
     * Singapore Citizens or Singapore Permanent Residents (3rd Year Onwards)
     * Singapore Permanent Residents (SPRs) during 1st Year of SPR Status
@@ -44,9 +45,10 @@ Or install it yourself as:
 
 ## Usage
 
-Use {SingaporeCPFCalculator.calculate} to calculate for CPF contribution. The method return a
+Use {SingaporeCPFCalculator.calculate} to calculate for CPF contribution. The method returns a
 {SingaporeCPFCalculator::CPFContribution} object responding to {SingaporeCPFCalculator::CPFContribution#employee},
-{SingaporeCPFCalculator::CPFContribution#employer} and {SingaporeCPFCalculator::CPFContribution#total}.
+{SingaporeCPFCalculator::CPFContribution#employer}, {SingaporeCPFCalculator::CPFContribution#total},
+{SingaporeCPFCalculator::CPFContribution#ow_subject_to_cpf} and {SingaporeCPFCalculator::CPFContribution#aw_subject_to_cpf}.
 
 ```ruby
   require "singapore_cpf_calculator"
@@ -58,12 +60,16 @@ Use {SingaporeCPFCalculator.calculate} to calculate for CPF contribution. The me
                                             ordinary_wages: 700.00,
                                             additional_wages: 252.00,
                                             employee_contribution_type: "full",
-                                            employer_contribution_type: "full"
+                                            employer_contribution_type: "full",
+                                            ytd_additional_wages: 20_000,
+                                            ytd_ow_subject_to_cpf: 80_000
 
   result # => #<SingaporeCPFCalculator::CPFContribution ...>
   result.employee # => 190.00
   result.employer # => 153.00
   result.total # => 343.00
+  result.ow_subject_to_cpf # => 700.0 (the ordinary wages which were under the wage cap)
+  result.aw_subject_to_cpf # => 252.0 (the additional wages which were under the additional wage ceiling)
 ```
 
 The following parameters needs to be specified:
@@ -78,15 +84,21 @@ The following parameters needs to be specified:
       * required if the `residency_status` is `permanent_resident`
     * see: [Year of Singapore Permanent Resident (SPR) Status](http://mycpf.cpf.gov.sg/NR/exeres/3D0D66F9-0085-4FD5-9CB5-35B55C0ADA53,frameless.htm)
   * **ordinary_wages** :
-    * see : [ordinary wages definition](http://mycpf.cpf.gov.sg/NR/exeres/24537890-6D8E-495E-80D5-E5EFEFCA1905,frameless.htm)
+    * see : [ordinary wages definition](https://mycpf.cpf.gov.sg/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees)
   * **additional_wages** :
-    * see : [additional wages definition](http://mycpf.cpf.gov.sg/Employers/Employers_Guide_to_CPF/Glossary/Glossary_Additional_Wages.htm)
+    * see : [additional wages definition](https://mycpf.cpf.gov.sg/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees)
   * **employee\_contribution\_type** : type of rates to use for the employee's contribution
     * accepted values : `"full"`, `"graduated"`
     * note: *full* rates is not supported if the employer's contribution type is *graduated*
   * **employer\_contribution\_type** : type of rates to use
     * accepted values : `"full"`, `"graduated"` type of rates to use for the employer's contribution
     * note: *graduated* rates is not supported if the employee's contribution type is *full*
+  * **ytd_additional_wages : Year to Date Additional Wages which were subject to CPF
+    * notes:
+      * this is for calculating the additional wage ceiling.
+  * **ytd_ow_subject_to_cpf: Year to Date Ordinary Wages which were subject to CPF
+    * notes:
+      * this is for calculating the additional wage ceiling.
 
 ## Contributing
 

data/lib/singapore_cpf_calculator/age_group.rb

@@ -11,46 +11,48 @@ module SingaporeCPFCalculator
       # @param [Date] birthdate
       # @return [Symbol] the symbol representation of the age group
       #   - :group_50_years_and_below
+      #   - :group_55_years_and_below
       #   - :group_above_50_to_55_years
       #   - :group_above_55_to_60_years
       #   - :group_above_60_to_65_years
       #   - :group_above_65_years
-      def get(current_date, birthdate:)
-        new(current_date, birthdate: birthdate).get
+      #   - :group_above_65_to_70_years
+      #   - :group_above_70_years
+      def get(current_date, birthdate:, has_70_up: false)
+        new(current_date, birthdate: birthdate, has_70_up: has_70_up).get
       end
     end
 
     # @param [Date] current_date
     # @param [Date] birthdate:
-    def initialize(current_date, birthdate:)
+    def initialize(current_date, birthdate:, has_70_up:)
       @current_date = current_date
       @birthdate = birthdate
+      @has_70_up = has_70_up
     end
 
     # @return [Symbol] the symbol representation of the age group
     #   - :group_50_years_and_below
+    #   - :group_55_years_and_below
     #   - :group_above_50_to_55_years
     #   - :group_above_55_to_60_years
     #   - :group_above_60_to_65_years
     #   - :group_above_65_years
+    #   - :group_above_65_to_70_years
+    #   - :group_above_70_years
     def get
-      case
-      when age < 50
-        :group_50_years_and_below
-      when 50 <= age && age < 55
-        :group_above_50_to_55_years
-      when 55 <= age && age < 60
-        :group_above_55_to_60_years
-      when 60 <= age && age < 65
-        :group_above_60_to_65_years
-      else # 65 <= age
-        :group_above_65_years
+      if current_date.year <= 2015
+        age_grouping_for_2015_and_earlier
+      elsif current_date.year <= 2021 || !has_70_up
+        age_grouping_for_2016_and_later
+      else
+        age_grouping_for_2022_and_later
       end
     end
 
     private
 
-    attr_reader :current_date, :birthdate
+    attr_reader :current_date, :birthdate, :has_70_up
 
     def age
       @age ||= effective_age
@@ -66,6 +68,49 @@ module SingaporeCPFCalculator
       end
     end
 
+    def age_grouping_for_2015_and_earlier
+      case
+      when age < 50
+        :group_50_years_and_below
+      when 50 <= age && age < 55
+        :group_above_50_to_55_years
+      when 55 <= age && age < 60
+        :group_above_55_to_60_years
+      when 60 <= age && age < 65
+        :group_above_60_to_65_years
+      else # 65 <= age
+        :group_above_65_years
+      end
+    end
+
+    def age_grouping_for_2016_and_later
+      case
+      when age < 55
+        :group_55_years_and_below
+      when 55 <= age && age < 60
+        :group_above_55_to_60_years
+      when 60 <= age && age < 65
+        :group_above_60_to_65_years
+      else # 65 <= age
+        :group_above_65_years
+      end
+    end
+
+    def age_grouping_for_2022_and_later
+      case
+      when age < 55
+        :group_55_years_and_below
+      when 55 <= age && age < 60
+        :group_above_55_to_60_years
+      when 60 <= age && age < 65
+        :group_above_60_to_65_years
+      when 65 <= age && age < 70
+        :group_above_65_to_70_years
+      else # 70 <= age
+        :group_above_70_years
+      end
+    end
+
   end
 
 end

data/lib/singapore_cpf_calculator/base_calculator.rb

@@ -5,8 +5,8 @@ module SingaporeCPFCalculator
     class << self
       # @param [Fixnum] age
       # @return [true, false] returns true if the calculator applies to the employee's age.
-      def applies_to?(date, birthdate:)
-        AgeGroup.get(date, birthdate: birthdate) == required_age_group
+      def applies_to?(date, birthdate:, has_70_up:)
+        AgeGroup.get(date, birthdate: birthdate, has_70_up: has_70_up) == required_age_group
       end
 
       # @param [BigDecimal] ordinary_wages:
@@ -18,37 +18,57 @@ module SingaporeCPFCalculator
       #   month, such as annual bonus and leave pay. These and other incentive payments may be made at
       #   intervals of more than a month.
       #
+      # @param [BigDecimal] ytd_additional_wages The year to date additional wages
+      # @param [BigDecimal] ytd_ow_subject_to_cpf The year to date ordinary wages
       # @return [Hash] returns the total, employee, employer amounts for the CPF contribution
-      def calculate(ordinary_wages:, additional_wages:)
-        new(ordinary_wages: ordinary_wages, additional_wages: additional_wages).calculate
+      def calculate(ordinary_wages:, additional_wages:, ytd_additional_wages: 0.0, ytd_ow_subject_to_cpf: 0.0,
+                    estimated_yearly_ow: 0.0)
+        new(ordinary_wages: ordinary_wages, additional_wages: additional_wages,
+            ytd_ow_subject_to_cpf: ytd_ow_subject_to_cpf, ytd_additional_wages: ytd_additional_wages,
+            estimated_yearly_ow: estimated_yearly_ow).calculate
       end
 
       private
 
       def required_age_group
+        # :nocov:
         raise NotImplementedError, "sub classes needs to implement .required_age_group"
+        # :nocov:
       end
     end
 
-    def initialize(ordinary_wages:, additional_wages:)
+    def initialize(ordinary_wages:, additional_wages:, ytd_additional_wages: 0.0, ytd_ow_subject_to_cpf: 0.0,
+                   estimated_yearly_ow: 0.0)
       @ordinary_wages = ordinary_wages
+      @ytd_ow_subject_to_cpf = ytd_ow_subject_to_cpf
+      @ytd_additional_wages = ytd_additional_wages
+      @estimated_yearly_ow = estimated_yearly_ow
       @additional_wages = additional_wages
+      clip_additional_wages_based_on_ceiling()
     end
 
     # @return [Hash] returns the total, employee, employer amounts for the CPF contribution
     def calculate
       CPFContribution.new total: total_contribution,
-                          employee: employee_contribution
+                          employee: employee_contribution,
+                          aw_subject_to_cpf: additional_wages,
+                          ow_subject_to_cpf: capped_ordinary_wages
     end
 
     private
 
-    attr_reader :ordinary_wages, :additional_wages
+    attr_reader :ordinary_wages, :additional_wages, :ytd_additional_wages, :ytd_ow_subject_to_cpf,
+                :estimated_yearly_ow
 
     def total_contribution
       @total_contribution ||= calculated_total_contribution.round(0, :half_up)
     end
 
+    # Steps to compute CPF contribution:
+    #   a. Compute the total CPF contribution (rounded to the nearest dollar). An amount of 50 cents
+    #      should be regarded as an additional dollar.
+    #   b. Compute the employee’s share of CPF contribution (cents should be dropped)
+    #   c. Employer’s share = Total contribution – Employee’s share
     def employee_contribution
       @employee_contribution ||= calculated_employee_contribution.round(0, :truncate)
     end
@@ -61,6 +81,22 @@ module SingaporeCPFCalculator
       ordinary_wages + additional_wages
     end
 
+    def clip_additional_wages_based_on_ceiling
+      unless additional_wage_ceiling.blank?
+        @additional_wages = [additional_wages, calculated_remaining_wage_ceiling, estimated_remaining_wage_ceiling].min
+      end
+    end
+
+    def calculated_remaining_wage_ceiling
+      max_remaining = additional_wage_ceiling - ytd_ow_subject_to_cpf - capped_ordinary_wages - ytd_additional_wages
+      [max_remaining, d('0.0')].max
+    end
+
+    def estimated_remaining_wage_ceiling
+      estimated_remaining = additional_wage_ceiling - estimated_yearly_ow - ytd_additional_wages
+      [estimated_remaining, d('0.0')].max
+    end
+
     def calculated_total_contribution
       case
       when total_wages <= d("50.00")
@@ -85,29 +121,45 @@ module SingaporeCPFCalculator
       end
     end
 
+    # generally applies only to spr3 and citizens
+    def additional_wage_ceiling
+      nil
+    end
+
+    # TC Rate 1 is
     def tc_rate_1
+      # :nocov:
       raise NotImplementedError, "sub classes needs to implement #tc_rate_1"
+      # :nocov:
     end
 
     def tc_rate_2
+      # :nocov:
       raise NotImplementedError, "sub classes needs to implement #tc_rate_2"
+      # :nocov:
     end
 
     def ec_rate
+      # :nocov:
       raise NotImplementedError, "sub classes needs to implement #ec_rate"
+      # :nocov:
     end
 
     def adjustment_rate
+      # :nocov:
       raise NotImplementedError, "sub classes needs to implement #adjustment_rate"
+      # :nocov:
     end
 
     def capped_ordinary_wages
+      # :nocov:
       raise NotImplementedError, "sub classes needs to implement #capped_ordinary_wages"
+      # :nocov:
     end
 
     # precision helper
     def d(val)
-      BigDecimal.new val
+      BigDecimal(val)
     end
 
   end

data/lib/singapore_cpf_calculator/cpf_contribution.rb

@@ -4,13 +4,17 @@ module SingaporeCPFCalculator
   class CPFContribution
 
     # @return [BigDecimal]
-    attr_reader :total, :employee
+    attr_reader :total, :employee, :ow_subject_to_cpf, :aw_subject_to_cpf
 
     # @param [BigDecimal] total the total contribution amount
     # @param [BigDecimal] employee the employee contribution amount
-    def initialize(total:, employee:)
+    # @param [BigDecimal] ow_subject_to_cpf Ordinary Wages which were subject to CPF
+    # @param [BigDecimal] aw_subject_to_cpf Additional Wages which were subject to CPF
+    def initialize(total:, employee:, ow_subject_to_cpf:, aw_subject_to_cpf:)
       @total = total
       @employee = employee
+      @ow_subject_to_cpf = ow_subject_to_cpf
+      @aw_subject_to_cpf = aw_subject_to_cpf
     end
 
     # @return [BigDecimal] difference between the total and employee contributions
@@ -21,7 +25,14 @@ module SingaporeCPFCalculator
     # @param [CPFContribution] other
     # @return [TrueClass, FalseClass]
     def ==(other)
-      total == other.total && employee == other.employee
+      other.kind_of?(CPFContribution) && total == other.total && employee == other.employee &&
+        (ow_subject_to_cpf == other.ow_subject_to_cpf) &&
+        (aw_subject_to_cpf == other.aw_subject_to_cpf)
+    end
+
+    def inspect
+      {total: total.to_s, employee: employee.to_s,
+       ow_subject_to_cpf: ow_subject_to_cpf.to_s, aw_subject_to_cpf: aw_subject_to_cpf.to_s}.to_json
     end
 
   end

data/lib/singapore_cpf_calculator/null_contribution_calculator.rb

@@ -7,8 +7,10 @@ module SingaporeCPFCalculator
 
       # returns zero value
       def calculate(*)
-        CPFContribution.new total: BigDecimal.new("0.0"),
-                            employee: BigDecimal.new("0.0")
+        CPFContribution.new total: BigDecimal("0.0"),
+                            employee: BigDecimal("0.0"),
+                            ow_subject_to_cpf: BigDecimal('0.0'),
+                            aw_subject_to_cpf: BigDecimal('0.0')
       end
 
     end

data/lib/singapore_cpf_calculator/requirements/group_55_years_and_below.rb

@@ -0,0 +1,13 @@
+module SingaporeCPFCalculator
+  module Requirements
+    module Group55YearsAndBelow
+
+      private
+
+      def required_age_group
+        :group_55_years_and_below
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements/group_above_65_to_70_years.rb

@@ -0,0 +1,13 @@
+module SingaporeCPFCalculator
+  module Requirements
+    module GroupAbove65To70Years
+
+      private
+
+      def required_age_group
+        :group_above_65_to_70_years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements/group_above_70_years.rb

@@ -0,0 +1,13 @@
+module SingaporeCPFCalculator
+  module Requirements
+    module GroupAbove70Years
+
+      private
+
+      def required_age_group
+        :group_above_70_years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements.rb

@@ -4,7 +4,11 @@ module SingaporeCPFCalculator
 end
 
 require_relative "requirements/group_50_years_and_below"
+require_relative "requirements/group_55_years_and_below"
 require_relative "requirements/group_above_50_to_55_years"
 require_relative "requirements/group_above_55_to_60_years"
 require_relative "requirements/group_above_60_to_65_years"
+require_relative "requirements/group_above_65_to_70_years"
 require_relative "requirements/group_above_65_years"
+require_relative "requirements/group_above_70_years"
+

data/lib/singapore_cpf_calculator/residency_module_common.rb

@@ -5,7 +5,11 @@ module SingaporeCPFCalculator
     # @param [Date] birthdate
     # @return [#calculator] returns the CPF calculator that matches the age.
     def calculator_for(date, birthdate:)
-      calculators.find { |calculator| calculator.applies_to? date, birthdate: birthdate }
+      calculators.find { |calculator| calculator.applies_to? date, birthdate: birthdate, has_70_up: has_70_up }
+    end
+
+    def has_70_up
+      false
     end
 
   end

data/lib/singapore_cpf_calculator/version.rb

@@ -1,3 +1,3 @@
 module SingaporeCPFCalculator
-  VERSION = "1.1.1"
+  VERSION = "1.4.0"
 end

data/lib/singapore_cpf_calculator/year_2012_to_2015_aw_ceiling_module.rb

@@ -0,0 +1,7 @@
+module SingaporeCPFCalculator
+  module Year2012To2015AwCeilingModule
+    def additional_wage_ceiling
+      d('85_000')
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2014/base.rb

@@ -3,6 +3,7 @@ module SingaporeCPFCalculator
 
     # Base class for 2014 CPF calculators.
     class Base < BaseCalculator
+      include SingaporeCPFCalculator::Year2012To2015AwCeilingModule
 
       private
 

data/lib/singapore_cpf_calculator/year_2014/citizen_or_spr_3/citzen_or_spr3_base.rb

@@ -0,0 +1,8 @@
+module SingaporeCPFCalculator
+  module Year2014
+    module CitizenOrSPR3
+      class CitizenOrSpr3Base < Year2014::Base
+      end
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2015/base.rb

@@ -3,6 +3,7 @@ module SingaporeCPFCalculator
 
     # Base class for 2014 CPF calculators.
     class Base < BaseCalculator
+      include SingaporeCPFCalculator::Year2012To2015AwCeilingModule
 
       private
 

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3/age_50_below_contribution_calculator.rb

@@ -3,7 +3,7 @@ module SingaporeCPFCalculator
     module CitizenOrSPR3
 
       # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
-      class Age50BelowContributionCalculator < Year2015::Base
+      class Age50BelowContributionCalculator < CitizenOrSpr3Base
 
         extend Requirements::Group50YearsAndBelow
 

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3/age_50_to_55_contribution_calculator.rb

@@ -3,7 +3,7 @@ module SingaporeCPFCalculator
     module CitizenOrSPR3
 
       # Payment calculator for Singapore's Central Provident Fund for employee's age 50 to 55.
-      class Age50To55ContributionCalculator < Year2015::Base
+      class Age50To55ContributionCalculator < CitizenOrSpr3Base
 
         extend Requirements::GroupAbove50To55Years
 

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3/age_55_to_60_contribution_calculator.rb

@@ -3,7 +3,7 @@ module SingaporeCPFCalculator
     module CitizenOrSPR3
 
       # Payment calculator for Singapore's Central Provident Fund for employee's age 55 to 60.
-      class Age55To60ContributionCalculator < Year2015::Base
+      class Age55To60ContributionCalculator < CitizenOrSpr3Base
 
         extend Requirements::GroupAbove55To60Years
 

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3/age_60_to_65_contribution_calculator.rb

@@ -3,7 +3,7 @@ module SingaporeCPFCalculator
     module CitizenOrSPR3
 
       # Payment calculator for Singapore's Central Provident Fund for employee's age 60 to 65.
-      class Age60To65ContributionCalculator < Year2015::Base
+      class Age60To65ContributionCalculator < CitizenOrSpr3Base
 
         extend Requirements::GroupAbove60To65Years
 

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3/age_65_up_contribution_calculator.rb

@@ -3,7 +3,7 @@ module SingaporeCPFCalculator
     module CitizenOrSPR3
 
       # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
-      class Age65UpContributionCalculator < Year2015::Base
+      class Age65UpContributionCalculator < CitizenOrSpr3Base
 
         extend Requirements::GroupAbove65Years
 

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3/citizen_or_spr3_base.rb

@@ -0,0 +1,9 @@
+module SingaporeCPFCalculator
+  module Year2015
+    module CitizenOrSPR3
+      # Base calculator for citizen or spr3 in year 2015
+      class CitizenOrSpr3Base < Year2015::Base
+      end
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2015/citizen_or_spr_3.rb

@@ -1,3 +1,4 @@
+require_relative 'citizen_or_spr_3/citizen_or_spr3_base'
 require_relative "citizen_or_spr_3/age_50_below_contribution_calculator"
 require_relative "citizen_or_spr_3/age_50_to_55_contribution_calculator"
 require_relative "citizen_or_spr_3/age_55_to_60_contribution_calculator"

data/lib/singapore_cpf_calculator/year_2015.rb

@@ -16,7 +16,7 @@ module SingaporeCPFCalculator
       # @param [Date] date when the CPF contribution is to be calculated for.
       # @return [true, false] true when the date's year is 2014
       def applies_to?(date)
-        date.year >= 2015
+        date.year == 2015
       end
 
       private

data/lib/singapore_cpf_calculator/year_2016/base.rb

@@ -0,0 +1,21 @@
+module SingaporeCPFCalculator
+  module Year2016
+
+    # Base class for 2014 CPF calculators.
+    class Base < BaseCalculator
+
+      private
+
+      def additional_wage_ceiling
+        d('102_000')
+      end
+
+      def capped_ordinary_wages
+        [d("6_000"), ordinary_wages].min
+      end
+
+    end
+
+  end
+
+end