singapore_cpf_calculator 1.1.1 → 1.4.0

data/lib/singapore_cpf_calculator/year_2022/spr_2_fg/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 60 to 65.
+      class Age60To65ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove60To65Years
+
+        private
+
+        def tc_rate_1
+          "0.1"
+        end
+
+        def tc_rate_2
+          "0.175"
+        end
+
+        def ec_rate
+          "0.075"
+        end
+
+        def adjustment_rate
+          "0.225"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_fg/age_65_to_70_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age65To70ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove65To70Years
+
+        private
+
+        def tc_rate_1
+          "0.08"
+        end
+
+        def tc_rate_2
+          "0.13"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_fg/age_70_up_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age70UpContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove70Years
+
+        private
+
+        def tc_rate_1
+          "0.075"
+        end
+
+        def tc_rate_2
+          "0.125"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_fg.rb

@@ -0,0 +1,40 @@
+require_relative "spr_2_fg/age_55_below_contribution_calculator"
+require_relative "spr_2_fg/age_55_to_60_contribution_calculator"
+require_relative "spr_2_fg/age_60_to_65_contribution_calculator"
+require_relative "spr_2_fg/age_65_to_70_contribution_calculator"
+require_relative "spr_2_fg/age_70_up_contribution_calculator"
+
+module SingaporeCPFCalculator
+  module Year2022
+
+    # For Singapore Permanent Resident (SPR) on their first year with graduated (G, partial)
+    # employer contribution and graduated (G, partial) employee contribution
+    module SPR2FG
+
+      extend ResidencyModuleCommon
+      extend SPR2FGCommon
+
+      class << self
+
+        private
+
+        def has_70_up
+          true
+        end
+
+        def calculators
+          [
+            Age55BelowContributionCalculator,
+            Age55To60ContributionCalculator,
+            Age60To65ContributionCalculator,
+            Age65To70ContributionCalculator,
+            Age70UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_gg/age_55_below_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
+      class Age55BelowContributionCalculator < Year2016::SPR2GG::Age55BelowContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_gg/age_55_to_60_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 55 to 60.
+      class Age55To60ContributionCalculator < Year2016::SPR2GG::Age55To60ContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_gg/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 60 to 65.
+      class Age60To65ContributionCalculator < Year2016::SPR2GG::Age60To65ContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_gg/age_65_up_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age65UpContributionCalculator < Year2016::SPR2GG::Age65UpContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_gg.rb

@@ -0,0 +1,34 @@
+require_relative "spr_2_gg/age_55_below_contribution_calculator"
+require_relative "spr_2_gg/age_55_to_60_contribution_calculator"
+require_relative "spr_2_gg/age_60_to_65_contribution_calculator"
+require_relative "spr_2_gg/age_65_up_contribution_calculator"
+
+module SingaporeCPFCalculator
+  module Year2022
+
+    # For Singapore Permanent Resident (SPR) on their first year with graduated (G, partial)
+    # employer contribution and graduated (G, partial) employee contribution
+    module SPR2GG
+
+      extend ResidencyModuleCommon
+      extend SPR2GGCommon
+
+      class << self
+
+        private
+
+        def calculators
+          [
+            Age55BelowContributionCalculator,
+            Age55To60ContributionCalculator,
+            Age60To65ContributionCalculator,
+            Age65UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2022.rb

@@ -0,0 +1,35 @@
+require_relative "year_2016/base"
+require_relative "year_2022/citizen_or_spr_3"
+require_relative "year_2022/spr_2_gg"
+require_relative "year_2022/spr_2_fg"
+require_relative "year_2022/spr_1_gg"
+require_relative "year_2022/spr_1_fg"
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2022.
+  module Year2022
+    class << self
+      include YearCommon
+
+      # @param [Date] date when the CPF contribution is to be calculated for.
+      # @return [true, false] true when the date's year is 2022 and later
+      def applies_to?(date)
+        date.year >= 2022
+      end
+
+      private
+
+       def residency_modules
+        [
+          CitizenOrSPR3,
+          SPR2GG,
+          SPR2FG,
+          SPR1GG,
+          SPR1FG,
+          BeforeSPR,
+        ]
+      end
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator.rb

@@ -12,7 +12,9 @@ module SingaporeCPFCalculator
     #                                             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: 60_000
     #
     #   result # => #<SingaporeCPFCalculator::CPFContribution ...>
     #   result.employee # => 190.00
@@ -34,23 +36,27 @@ module SingaporeCPFCalculator
     #   Additional wages are wage supplements which are not granted wholly and exclusively for the
     #   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:
+    #   Cumulative Additional Wages for the year (YTD)
+    # @param [BigDecimal] ytd_ow_subject_to_cpf:
+    #   The Year to Date Ordinary Wages which have been subject to CPF.
     # @return [CPFContribution]
-    def calculate(
-      date:,
-      birthdate:,
-      residency_status:,
-      spr_start_date: nil,
-      ordinary_wages:,
-      additional_wages:,
-      employee_contribution_type: nil,
-      employer_contribution_type: nil
-    )
-      validate_params date: date,
+    def calculate(date:,
+                  birthdate:,
+                  residency_status:,
+                  spr_start_date: nil,
+                  ordinary_wages:,
+                  additional_wages:,
+                  employee_contribution_type: nil,
+                  employer_contribution_type: nil,
+                  ytd_additional_wages: 0.0,
+                  ytd_ow_subject_to_cpf: 0.0,
+                  estimated_yearly_ow: 0.0)
+      validate_params(date: date,
                       employee_contribution_type: employee_contribution_type,
                       employer_contribution_type: employer_contribution_type,
                       residency_status: residency_status,
-                      spr_start_date: spr_start_date
+                      spr_start_date: spr_start_date)
 
       module_for_date(date).
         module_for_residency(
@@ -60,7 +66,11 @@ module SingaporeCPFCalculator
           employee_contribution_type: employee_contribution_type,
           employer_contribution_type: employer_contribution_type
         ).calculator_for(date, birthdate: birthdate).
-        calculate ordinary_wages: ordinary_wages, additional_wages: additional_wages
+        calculate ordinary_wages: ordinary_wages,
+                  additional_wages: additional_wages,
+                  ytd_additional_wages: ytd_additional_wages,
+                  ytd_ow_subject_to_cpf: ytd_ow_subject_to_cpf,
+                  estimated_yearly_ow: estimated_yearly_ow
     end
 
     private
@@ -76,16 +86,22 @@ module SingaporeCPFCalculator
         raise ArgumentError, "spr_start_date: must be set" if spr_start_date.nil?
         if contribution_types_required?(date, spr_start_date)
           if employee_contribution_type.nil?
+            # :nocov:
             raise ArgumentError, "employee_contribution_type: must be set"
+            # :nocov:
           end
           if employer_contribution_type.nil?
+            # :nocov:
             raise ArgumentError, "employer_contribution_type: must be set"
+            # :nocov:
           end
         end
       end
 
       unless ["citizen", "permanent_resident"].include? residency_status
+        # :nocov:
         raise ArgumentError, "unsupported residency status: #{ residency_status }"
+        # :nocov:
       end
     end
 
@@ -102,6 +118,8 @@ module SingaporeCPFCalculator
       [
         Year2014,
         Year2015,
+        Year2016,
+        Year2022
       ]
     end
   end
@@ -121,5 +139,8 @@ require_relative "singapore_cpf_calculator/spr_1_fg_common"
 require_relative "singapore_cpf_calculator/spr_1_gg_common"
 require_relative "singapore_cpf_calculator/spr_2_fg_common"
 require_relative "singapore_cpf_calculator/spr_2_gg_common"
+require_relative 'singapore_cpf_calculator/year_2012_to_2015_aw_ceiling_module'
 require_relative "singapore_cpf_calculator/year_2014"
 require_relative "singapore_cpf_calculator/year_2015"
+require_relative "singapore_cpf_calculator/year_2016"
+require_relative "singapore_cpf_calculator/year_2022"

data/singapore_cpf_calculator.gemspec

@@ -6,8 +6,8 @@ require 'singapore_cpf_calculator/version'
 Gem::Specification.new do |spec|
   spec.name          = "singapore_cpf_calculator"
   spec.version       = SingaporeCPFCalculator::VERSION
-  spec.authors       = ["Ronald Maravilla"]
-  spec.email         = ["rmaravilla@payrollhero.com"]
+  spec.authors       = ["Ronald Maravilla", "Mathieu Jobin", "Pete Henchaw"]
+  spec.email         = ["support@payrollhero.com"]
   spec.summary       = "A Singapore's Central Provident Fund (CPF) contributions calculator."
   spec.description   = "A Singapore's Central Provident Fund (CPF) contributions calculator."
   spec.homepage      = "https://github.com/payrollhero/singapore_cpf_calculator"
@@ -18,10 +18,9 @@ Gem::Specification.new do |spec|
   spec.test_files    = spec.files.grep(%r{^(test|spec|features)/})
   spec.require_paths = ["lib"]
 
-  spec.add_development_dependency "bundler", "~> 1.6"
+  spec.add_development_dependency "bundler", ">= 1.6"
   spec.add_development_dependency "rake"
   spec.add_development_dependency "rspec"
-  spec.add_development_dependency "codeclimate-test-reporter"
 
   spec.add_dependency "activesupport"
 end