singapore_cpf_calculator 1.1.1

data/lib/singapore_cpf_calculator/before_spr.rb

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+require_relative "null_contribution_calculator"
+
+module SingaporeCPFCalculator
+
+  # Residency module for Singaporean Permanent Residents before theirs status effectivity.
+  module BeforeSPR
+
+    class << self
+
+      # @param [String] status: ["citizen", "permanent_resident", "foreigner"]
+      # @param [Date] current_date: current date used to determine permanent residency's duration
+      # @param [Date] spr_start_date: date when the permanent residency started
+      # @return [true, false]
+      def applies_to?(
+        status:,
+        current_date:,
+        spr_start_date:,
+        **
+      )
+        status == "permanent_resident" && (
+          spr_start_date.year > current_date.year ||
+            (spr_start_date.year == current_date.year && spr_start_date.month > current_date.month)
+        )
+      end
+
+      # @param [Object] current_date
+      # @param [Object] birthdate
+      # @return [#calculator] returns the CPF calculator that matches the age.
+      def calculator_for(current_date, birthdate:)
+        NullContributionCalculator
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/citizen_or_spr_3_common.rb

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+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module CitizenOrSPR3Common
+
+    # @param [String] status: ["citizen", "permanent_resident", "foreigner"]
+    # @param [Date] current_date: current date used to determine permanent residency's duration
+    # @param [Date] spr_start_date: date when the permanent residency started
+    # @param [String] employee_contribution_type: ["full", "graduated"]
+    # @param [String] employer_contribution_type: ["full", "graduated"]
+    # @return [true, false]
+    def applies_to?(
+      status:,
+      current_date:,
+      spr_start_date:,
+      employee_contribution_type:,
+      employer_contribution_type:
+    )
+      status == "citizen" || (
+      status == "permanent_resident" && (
+      SPRStatus.get(current_date, status_start_date: spr_start_date) == :SPR3 ||
+        (employee_contribution_type == "full" && employer_contribution_type == "full")
+      )
+      )
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/cpf_contribution.rb

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+module SingaporeCPFCalculator
+
+  # Result object that describes the total, employee, and employer contribution.
+  class CPFContribution
+
+    # @return [BigDecimal]
+    attr_reader :total, :employee
+
+    # @param [BigDecimal] total the total contribution amount
+    # @param [BigDecimal] employee the employee contribution amount
+    def initialize(total:, employee:)
+      @total = total
+      @employee = employee
+    end
+
+    # @return [BigDecimal] difference between the total and employee contributions
+    def employer
+      @employer ||= total - employee
+    end
+
+    # @param [CPFContribution] other
+    # @return [TrueClass, FalseClass]
+    def ==(other)
+      total == other.total && employee == other.employee
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/null_contribution_calculator.rb

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+module SingaporeCPFCalculator
+
+  # Null CPF calculators.
+  module NullContributionCalculator
+
+    class << self
+
+      # returns zero value
+      def calculate(*)
+        CPFContribution.new total: BigDecimal.new("0.0"),
+                            employee: BigDecimal.new("0.0")
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/requirements.rb

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+module SingaporeCPFCalculator
+  module Requirements
+  end
+end
+
+require_relative "requirements/group_50_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_years"

data/lib/singapore_cpf_calculator/requirements/group_50_years_and_below.rb

@@ -0,0 +1,13 @@
+module SingaporeCPFCalculator
+  module Requirements
+    module Group50YearsAndBelow
+
+      private
+
+      def required_age_group
+        :group_50_years_and_below
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements/group_above_50_to_55_years.rb

@@ -0,0 +1,13 @@
+module SingaporeCPFCalculator
+  module Requirements
+    module GroupAbove50To55Years
+
+      private
+
+      def required_age_group
+        :group_above_50_to_55_years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements/group_above_55_to_60_years.rb

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+module SingaporeCPFCalculator
+  module Requirements
+    module GroupAbove55To60Years
+
+      private
+
+      def required_age_group
+        :group_above_55_to_60_years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements/group_above_60_to_65_years.rb

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+module SingaporeCPFCalculator
+  module Requirements
+    module GroupAbove60To65Years
+
+      private
+
+      def required_age_group
+        :group_above_60_to_65_years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/requirements/group_above_65_years.rb

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+module SingaporeCPFCalculator
+  module Requirements
+    module GroupAbove65Years
+
+      private
+
+      def required_age_group
+        :group_above_65_years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/residency_module_common.rb

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+module SingaporeCPFCalculator
+  module ResidencyModuleCommon
+
+    # @param [Date] date current date to which the age is calculated
+    # @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 }
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/spr_1_fg_common.rb

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+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module SPR1FGCommon
+
+    # @param [String] status: ["citizen", "permanent_resident", "foreigner"]
+    # @param [Date] current_date: current date used to determine permanent residency's duration
+    # @param [Date] spr_start_date: date when the permanent residency started
+    # @param [String] employee_contribution_type: ["full", "graduated"]
+    # @param [String] employer_contribution_type: ["full", "graduated"]
+    # @return [true, false]
+    def applies_to?(
+      status:,
+      current_date:,
+      spr_start_date:,
+      employee_contribution_type:,
+      employer_contribution_type:
+    )
+      status == "permanent_resident" &&
+        SPRStatus.get(current_date, status_start_date: spr_start_date) == :SPR1 &&
+        employee_contribution_type == "graduated" &&
+        employer_contribution_type == "full"
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/spr_1_gg_common.rb

@@ -0,0 +1,26 @@
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module SPR1GGCommon
+
+    # @param [String] status: ["citizen", "permanent_resident", "foreigner"]
+    # @param [Date] current_date: current date used to determine permanent residency's duration
+    # @param [Date] spr_start_date: date when the permanent residency started
+    # @param [String] employee_contribution_type: ["full", "graduated"]
+    # @param [String] employer_contribution_type: ["full", "graduated"]
+    # @return [true, false]
+    def applies_to?(
+      status:,
+      current_date:,
+      spr_start_date:,
+      employee_contribution_type:,
+      employer_contribution_type:
+    )
+      status == "permanent_resident" &&
+        SPRStatus.get(current_date, status_start_date: spr_start_date) == :SPR1 &&
+        employee_contribution_type == "graduated" &&
+        employer_contribution_type == "graduated"
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/spr_2_fg_common.rb

@@ -0,0 +1,26 @@
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module SPR2FGCommon
+
+    # @param [String] status: ["citizen", "permanent_resident", "foreigner"]
+    # @param [Date] current_date: current date used to determine permanent residency's duration
+    # @param [Date] spr_start_date: date when the permanent residency started
+    # @param [String] employee_contribution_type: ["full", "graduated"]
+    # @param [String] employer_contribution_type: ["full", "graduated"]
+    # @return [true, false]
+    def applies_to?(
+      status:,
+      current_date:,
+      spr_start_date:,
+      employee_contribution_type:,
+      employer_contribution_type:
+    )
+      status == "permanent_resident" &&
+        SPRStatus.get(current_date, status_start_date: spr_start_date) == :SPR2 &&
+        employee_contribution_type == "graduated" &&
+        employer_contribution_type == "full"
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/spr_2_gg_common.rb

@@ -0,0 +1,26 @@
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module SPR2GGCommon
+
+    # @param [String] status: ["citizen", "permanent_resident", "foreigner"]
+    # @param [Date] current_date: current date used to determine permanent residency's duration
+    # @param [Date] spr_start_date: date when the permanent residency started
+    # @param [String] employee_contribution_type: ["full", "graduated"]
+    # @param [String] employer_contribution_type: ["full", "graduated"]
+    # @return [true, false]
+    def applies_to?(
+      status:,
+      current_date:,
+      spr_start_date:,
+      employee_contribution_type:,
+      employer_contribution_type:
+    )
+      status == "permanent_resident" &&
+        SPRStatus.get(current_date, status_start_date: spr_start_date) == :SPR2 &&
+        employee_contribution_type == "graduated" &&
+        employer_contribution_type == "graduated"
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/spr_status.rb

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+module SingaporeCPFCalculator
+
+  class SPRStatus
+
+    class << self
+      def get(current_date, status_start_date:)
+        new(current_date, status_start_date: status_start_date).get
+      end
+    end
+
+    def initialize(current_date, status_start_date:)
+      @current_date = current_date
+      @status_start_date = status_start_date
+    end
+
+    def get
+      case
+      when spr1_start <= current_date && current_date <= spr1_end then :SPR1
+      when spr2_start <= current_date && current_date <= spr2_end then :SPR2
+      when spr3_start <= current_date then :SPR3
+      else
+        nil # could not be determined
+      end
+    end
+
+    private
+
+    attr_reader :current_date, :status_start_date
+
+    def spr1_start
+      status_start_date
+    end
+
+    def spr1_end
+      @spr1_end ||= (spr1_start.beginning_of_month.advance years: 1).end_of_month
+    end
+
+    def spr2_start
+      @spr2_start ||= spr1_end.beginning_of_month.advance months: 1
+    end
+
+    def spr2_end
+      @spr2_end ||= spr2_start.dup.advance(months: 11).end_of_month
+    end
+
+    def spr3_start
+      spr2_end.beginning_of_month.advance(months: 1)
+    end
+
+  end
+
+end

data/lib/singapore_cpf_calculator/version.rb

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+module SingaporeCPFCalculator
+  VERSION = "1.1.1"
+end

data/lib/singapore_cpf_calculator/year_2014.rb

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+require_relative "year_2014/base"
+require_relative "year_2014/citizen_or_spr_3"
+require_relative "year_2014/spr_2_gg"
+require_relative "year_2014/spr_2_fg"
+require_relative "year_2014/spr_1_gg"
+require_relative "year_2014/spr_1_fg"
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2014.
+  module Year2014
+
+    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 2014
+      def applies_to?(date)
+        date.year == 2014
+      end
+
+      private
+
+      def residency_modules
+        [
+          CitizenOrSPR3,
+          SPR2GG,
+          SPR2FG,
+          SPR1GG,
+          SPR1FG,
+          BeforeSPR,
+        ]
+      end
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2014/base.rb

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+module SingaporeCPFCalculator
+  module Year2014
+
+    # Base class for 2014 CPF calculators.
+    class Base < BaseCalculator
+
+      private
+
+      def capped_ordinary_wages
+        [d("5_000"), ordinary_wages].min
+      end
+
+    end
+
+  end
+
+end