singapore_cpf_calculator 1.2.0 → 1.3.4

data/spec/acceptance/company_a_spec.rb

@@ -16,16 +16,18 @@ describe "Company A" do
       }
 
       let(:expected_result) {
-        SingaporeCPFCalculator::CPFContribution.new total: BigDecimal.new(row["Total CPF$"]),
-                                                    employee: BigDecimal.new(row["Employee CPF$"])
+        SingaporeCPFCalculator::CPFContribution.new total: BigDecimal(row["Total CPF$"]),
+                                                    employee: BigDecimal(row["Employee CPF$"]),
+                                                    ow_subject_to_cpf: BigDecimal(row["OW Subject To CPF"]),
+                                                    aw_subject_to_cpf: additional_wages
       }
 
       let(:date) { row["Contribution Date"].to_date }
       let(:birthdate) { row["Birthdate"].to_date }
       let(:residency_status) { row["Residency Status"] }
       let(:spr_start_date) { row["SPR Start Date"].try(:to_date) }
-      let(:ordinary_wages) { BigDecimal.new row["Ordinary Wages"] }
-      let(:additional_wages) { BigDecimal.new row["Additional Wages"] }
+      let(:ordinary_wages) { BigDecimal(row["Ordinary Wages"]) }
+      let(:additional_wages) { BigDecimal(row["Additional Wages"]) }
       let(:employee_contribution_type) { row["Employee Contribution Type"] }
       let(:employer_contribution_type) { row["Employer Contribution Type"] }
 

data/spec/singapore_cpf_calculator/year_2014/citizen_or_spr_3/age_50_below_contribution_calculator_spec.rb

@@ -15,52 +15,52 @@ describe SingaporeCPFCalculator::Year2014::CitizenOrSPR3::Age50BelowContribution
 
     context "when the total wages amounts to 0.00" do
       let(:ordinary_wages) { 0.00 }
-      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00 }
+      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00, ow: 0.0, aw: 0.0 }
     end
 
     context "when the total wages amounts to 50.00" do
       let(:ordinary_wages) { 50.00 }
-      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00 }
+      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00, ow: 50.0, aw: 0.0 }
     end
 
     context "when the total wages amounts to 50.01" do
       let(:ordinary_wages) { 50.01 }
-      it { expect(result).to equal_cpf total: 8.00, employee: 0.00, employer: 8.00 }
+      it { expect(result).to equal_cpf total: 8.00, employee: 0.00, employer: 8.00, ow: 50.01, aw: 0.0 }
     end
 
     context "when the total wages amounts to 53.12" do
       let(:ordinary_wages) { 53.12 }
-      it { expect(result).to equal_cpf total: 8.00, employee: 0.00, employer: 8.00 }
+      it { expect(result).to equal_cpf total: 8.00, employee: 0.00, employer: 8.00, ow: 53.12, aw: 0.0 }
     end
 
     context "when the total wages amounts to 501. 66" do
       let(:ordinary_wages) { 501.66 }
-      it { expect(result).to equal_cpf total: 81.00, employee: 0.00, employer: 81.00 }
+      it { expect(result).to equal_cpf total: 81.00, employee: 0.00, employer: 81.00, ow: 501.66, aw: 0.0 }
     end
 
     context "when the total wages amounts to 501.67" do
       let(:ordinary_wages) { 501.67 }
-      it { expect(result).to equal_cpf total: 81.00, employee: 1.00, employer: 80.00 }
+      it { expect(result).to equal_cpf total: 81.00, employee: 1.00, employer: 80.00, ow: 501.67, aw: 0.0 }
     end
 
     context "when the total wages amounts to 749.99" do
       let(:ordinary_wages) { 749.99 }
-      it { expect(result).to equal_cpf total: 270.00, employee: 149.00, employer: 121.00 }
+      it { expect(result).to equal_cpf total: 270.00, employee: 149.00, employer: 121.00, ow: 749.99, aw: 0.0 }
     end
 
     context "when the total wages amounts to 750.00" do
       let(:ordinary_wages) { 750.00 }
-      it { expect(result).to equal_cpf total: 270.00, employee: 150.00, employer: 120.00 }
+      it { expect(result).to equal_cpf total: 270.00, employee: 150.00, employer: 120.00, ow: 750.00, aw: 0.0 }
     end
 
     context "when the total wages amounts to 5,000.00" do
       let(:ordinary_wages) { 5_000.00 }
-      it { expect(result).to equal_cpf total: 1_800.00, employee: 1_000.00, employer: 800.00 }
+      it { expect(result).to equal_cpf total: 1_800.00, employee: 1_000.00, employer: 800.00, ow: 5_000, aw: 0.0 }
     end
 
     context "when the total wages amounts to 10,000.00" do
       let(:ordinary_wages) { 10_000.00 }
-      it { expect(result).to equal_cpf total: 1_800.00, employee: 1_000.00, employer: 800.00 }
+      it { expect(result).to equal_cpf total: 1_800.00, employee: 1_000.00, employer: 800.00, ow: 5_000, aw: 0.0 }
     end
 
   end

data/spec/singapore_cpf_calculator/year_2015/citizen_or_spr_3_spec.rb

@@ -77,6 +77,41 @@ describe SingaporeCPFCalculator::Year2015::CitizenOrSPR3 do
 
   end
 
+  describe "AW Ceiling" do
+    let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
+    let(:current_date) { Date.new(2015, 9, 15) }
+    let(:birthdate) { Date.new(1998, 8, 15) }
+    let(:status) { "permanent_resident" }
+    let(:spr_start_date) { Date.new(2015, 6, 20) }
+    let(:ordinary_wages) { 3_000 }
+    let(:additional_wages) { 2_000 }
+    let(:employee_contribution_type) { "full" }
+    let(:employer_contribution_type) { "full" }
+    subject(:result) {
+      calculator.calculate ordinary_wages: ordinary_wages,
+                           additional_wages: additional_wages,
+                           ytd_ow_subject_to_cpf: cumulative_ordinary
+    }
+
+    context "have earned far less than the AW ceiling cumulative" do
+      let(:cumulative_ordinary) { 2_000 }
+
+      it { is_expected.to equal_cpf total: 1850, employee: 1000, ow: 3_000, aw: 2000 }
+    end
+
+    context "earned 1k under the AW ceiling cumulative" do
+      let(:cumulative_ordinary) { 81_000 }
+
+      it { is_expected.to equal_cpf total: 1480, employee: 800, ow: 3_000, aw: 1000 }
+    end
+
+    context "has earned the wage ceiling" do
+      let(:cumulative_ordinary) { 86_000 }
+
+      it { is_expected.to equal_cpf total: 1110, employee: 600, ow: 3_000, aw: 0 }
+    end
+  end
+
   describe "calculator_for" do
     let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
     let(:current_date) { Date.new(2015, 9, 15) }

data/spec/singapore_cpf_calculator/year_2015/spr_2_gg/age_55_to_60_contribution_calculator_spec.rb

@@ -20,42 +20,42 @@ describe SingaporeCPFCalculator::Year2015::SPR2GG::Age55To60ContributionCalculat
 
     context "when the total wages amounts to 50.00" do
       let(:ordinary_wages) { 50.00 }
-      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00 }
+      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00, ow: 50 }
     end
 
     context "when the total wages amounts to 50.01" do
       let(:ordinary_wages) { 50.01 }
-      it { expect(result).to equal_cpf total: 3.00, employee: 0.00, employer: 3.00 }
+      it { expect(result).to equal_cpf total: 3.00, employee: 0.00, employer: 3.00, ow: 50.01 }
     end
 
     context "when the total wages amounts to 500.00" do
       let(:ordinary_wages) { 500.00 }
-      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00 }
+      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00, ow: 500 }
     end
 
     context "when the total wages amounts to 500.01" do
       let(:ordinary_wages) { 500.01 }
-      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00 }
+      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00, ow: 500.01 }
     end
 
     context "when the total wages amounts to 749.99" do
       let(:ordinary_wages) { 749.99 }
-      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00 }
+      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00, ow: 749.99 }
     end
 
     context "when the total wages amounts to 750.00" do
       let(:ordinary_wages) { 750.00 }
-      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00 }
+      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00, ow: 750 }
     end
 
     context "when the total wages amounts to 5,000.00" do
       let(:ordinary_wages) { 5_000.00 }
-      it { expect(result).to equal_cpf total: 925.00, employee: 625.00, employer: 300.00 }
+      it { expect(result).to equal_cpf total: 925.00, employee: 625.00, employer: 300.00, ow: 5_000 }
     end
 
     context "when the total wages amounts to 10,000.00" do
       let(:ordinary_wages) { 10_000.00 }
-      it { expect(result).to equal_cpf total: 925.00, employee: 625.00, employer: 300.00 }
+      it { expect(result).to equal_cpf total: 925.00, employee: 625.00, employer: 300.00, ow: 5000 }
     end
 
   end

data/spec/singapore_cpf_calculator/year_2016/citizen_or_spr_3_spec.rb

@@ -20,13 +20,13 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
 
     context "when the employee is a citizen" do
       let(:status) { "citizen" }
-      it { expect( result ).to be_truthy }
+      it { expect(result).to be_truthy }
     end
 
     context "when the employee is a permanent resident on their 3rd year" do
       let(:status) { "permanent_resident" }
       let(:spr_start_date) { Date.new(2014, 6, 20) }
-      it { expect( result ).to be_truthy }
+      it { expect(result).to be_truthy }
     end
 
     context "when the employee is a permanent resident on their 2nd year" do
@@ -36,19 +36,19 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "for full employer and employee contribution type" do
         let(:employee_contribution_type) { "full" }
         let(:employer_contribution_type) { "full" }
-        it { expect( result ).to be_truthy }
+        it { expect(result).to be_truthy }
       end
 
       context "for graduated employer and employee contribution type" do
         let(:employee_contribution_type) { "graduated" }
         let(:employer_contribution_type) { "graduated" }
-        it { expect( result ).to be_falsey }
+        it { expect(result).to be_falsey }
       end
 
       context "for full employer and graduated employee contribution type" do
         let(:employee_contribution_type) { "graduated" }
         let(:employer_contribution_type) { "full" }
-        it { expect( result ).to be_falsey }
+        it { expect(result).to be_falsey }
       end
     end
 
@@ -59,24 +59,90 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "for full employer and employee contribution type" do
         let(:employee_contribution_type) { "full" }
         let(:employer_contribution_type) { "full" }
-        it { expect( result ).to be_truthy }
+        it { expect(result).to be_truthy }
       end
 
       context "for graduated employer and employee contribution type" do
         let(:employee_contribution_type) { "graduated" }
         let(:employer_contribution_type) { "graduated" }
-        it { expect( result ).to be_falsey }
+        it { expect(result).to be_falsey }
       end
 
       context "for full employer and graduated employee contribution type" do
         let(:employee_contribution_type) { "graduated" }
         let(:employer_contribution_type) { "full" }
-        it { expect( result ).to be_falsey }
+        it { expect(result).to be_falsey }
       end
     end
 
   end
 
+  describe "AW Ceiling" do
+    let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
+    let(:current_date) { Date.new(2016, 9, 15) }
+    let(:birthdate) { Date.new(1998, 8, 15) }
+    let(:status) { "permanent_resident" }
+    let(:spr_start_date) { Date.new(2016, 6, 20) }
+    let(:ordinary_wages) { 3_000 }
+    let(:additional_wages) { 2_000 }
+    let(:employee_contribution_type) { "full" }
+    let(:employer_contribution_type) { "full" }
+    subject(:result) {
+      calculator.calculate ordinary_wages: ordinary_wages,
+                           additional_wages: additional_wages,
+                           ytd_ow_subject_to_cpf: cumulative_ordinary
+    }
+
+    context "have earned far less than the AW ceiling cumulative" do
+      let(:cumulative_ordinary) { 2_000 }
+      let(:expected_result) do
+        SingaporeCPFCalculator::CPFContribution.new(total: 1850.0,
+                                                    employee: 1000.0,
+                                                    ow_subject_to_cpf: ordinary_wages,
+                                                    aw_subject_to_cpf: additional_wages)
+      end
+
+      it { is_expected.to equal_cpf total: 1850, employee: 1000, ow: ordinary_wages, aw: 2000 }
+    end
+
+    context "earned 1k under the AW ceiling cumulative" do
+      let(:cumulative_ordinary) { 98_000 }
+      it { is_expected.to equal_cpf total: 1480, employee: 400, ow: ordinary_wages, aw: 1000 }
+    end
+
+    context "has earned the wage ceiling" do
+      let(:cumulative_ordinary) { 105_000 }
+      it { is_expected.to equal_cpf total: 1110, employee: 300, ow: ordinary_wages, aw: 0 }
+    end
+
+    describe "using estimated yearly ordinary wages" do
+      subject(:result) {
+        calculator.calculate ordinary_wages: ordinary_wages,
+                             additional_wages: additional_wages,
+                             ytd_ow_subject_to_cpf: cumulative_ordinary,
+                             ytd_additional_wages: ytd_additional_wages,
+                             estimated_yearly_ow: estimated_yearly_ow
+      }
+      let(:cumulative_ordinary) { 0 }
+      let(:ytd_additional_wages) { 0 }
+
+      context "estimated yearly earnings at the threshold" do
+        let(:estimated_yearly_ow) { 102_000 }
+        it { is_expected.to equal_cpf total: 1110, employee: 300, ow: ordinary_wages, aw: 0 }
+      end
+
+      context "estimated yearly earnings 1k below threshold" do
+        let(:estimated_yearly_ow) { 101_000 }
+        it { is_expected.to equal_cpf total: 1480, employee: 800, ow: ordinary_wages, aw: 1000 }
+      end
+
+      context "estimated yearly earnings 3k below threshold" do
+        let(:estimated_yearly_ow) { 99_000 }
+        it { is_expected.to equal_cpf total: 1850, employee: 1000, ow: ordinary_wages, aw: 2000 }
+      end
+    end
+  end
+
   describe "calculator_for" do
     let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
     let(:current_date) { Date.new(2016, 9, 15) }
@@ -86,7 +152,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
         let(:birthdate) { Date.new(1998, 8, 15) }
 
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age55BelowContributionCalculator
         }
       end
@@ -94,7 +160,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "upper limit" do
         let(:birthdate) { Date.new(1961, 9, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age55BelowContributionCalculator
         }
       end
@@ -104,7 +170,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "lower limit" do
         let(:birthdate) { Date.new(1960, 8, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age55To60ContributionCalculator
         }
       end
@@ -112,7 +178,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "upper limit" do
         let(:birthdate) { Date.new(1956, 9, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age55To60ContributionCalculator
         }
       end
@@ -122,7 +188,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "lower limit" do
         let(:birthdate) { Date.new(1955, 8, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age60To65ContributionCalculator
         }
       end
@@ -130,7 +196,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "upper limit" do
         let(:birthdate) { Date.new(1951, 9, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age60To65ContributionCalculator
         }
       end
@@ -140,7 +206,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "lower limit" do
         let(:birthdate) { Date.new(1950, 8, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age65UpContributionCalculator
         }
       end
@@ -148,7 +214,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
       context "upper limit" do
         let(:birthdate) { Date.new(1916, 8, 15) }
         it {
-          expect( calculator ).
+          expect(calculator).
             to be SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age65UpContributionCalculator
         }
       end

data/spec/singapore_cpf_calculator/year_2016/spr_2_gg/age_55_below_contribution_calculator_spec.rb

@@ -20,42 +20,42 @@ describe SingaporeCPFCalculator::Year2016::SPR2GG::Age55BelowContributionCalcula
 
     context "when the total wages amounts to 50.00" do
       let(:ordinary_wages) { 50.00 }
-      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00 }
+      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00, ow: 50 }
     end
 
     context "when the total wages amounts to 50.01" do
       let(:ordinary_wages) { 50.01 }
-      it { expect(result).to equal_cpf total: 5.00, employee: 0.00, employer: 5.00 }
+      it { expect(result).to equal_cpf total: 5.00, employee: 0.00, employer: 5.00, ow: 50.01 }
     end
 
     context "when the total wages amounts to 500.00" do
       let(:ordinary_wages) { 500.00 }
-      it { expect(result).to equal_cpf total: 45.00, employee: 0.00, employer: 45.00 }
+      it { expect(result).to equal_cpf total: 45.00, employee: 0.00, employer: 45.00, ow: 500 }
     end
 
     context "when the total wages amounts to 500.01" do
       let(:ordinary_wages) { 500.01 }
-      it { expect(result).to equal_cpf total: 45.00, employee: 0.00, employer: 45.00 }
+      it { expect(result).to equal_cpf total: 45.00, employee: 0.00, employer: 45.00, ow: 500.01 }
     end
 
     context "when the total wages amounts to 749.99" do
       let(:ordinary_wages) { 749.99 }
-      it { expect(result).to equal_cpf total: 180.00, employee: 112.00, employer: 68.00 }
+      it { expect(result).to equal_cpf total: 180.00, employee: 112.00, employer: 68.00, ow: 749.99 }
     end
 
     context "when the total wages amounts to 750.00" do
       let(:ordinary_wages) { 750.00 }
-      it { expect(result).to equal_cpf total: 180.00, employee: 112.00, employer: 68.00 }
+      it { expect(result).to equal_cpf total: 180.00, employee: 112.00, employer: 68.00, ow: 750 }
     end
 
     context "when the total wages amounts to 5,000.00" do
       let(:ordinary_wages) { 5_000.00 }
-      it { expect(result).to equal_cpf total: 1_200.00, employee: 750.00, employer: 450.00 }
+      it { expect(result).to equal_cpf total: 1_200.00, employee: 750.00, employer: 450.00, ow: 5_000 }
     end
 
     context "when the total wages amounts to 10,000.00" do
       let(:ordinary_wages) { 10_000.00 }
-      it { expect(result).to equal_cpf total: 1_440.00, employee: 900.00, employer: 540.00 }
+      it { expect(result).to equal_cpf total: 1_440.00, employee: 900.00, employer: 540.00, ow: 6_000 }
     end
 
   end

data/spec/singapore_cpf_calculator/year_2016/spr_2_gg/age_55_to_60_contribution_calculator_spec.rb

@@ -20,42 +20,42 @@ describe SingaporeCPFCalculator::Year2016::SPR2GG::Age55To60ContributionCalculat
 
     context "when the total wages amounts to 50.00" do
       let(:ordinary_wages) { 50.00 }
-      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00 }
+      it { expect(result).to equal_cpf total: 0.00, employee: 0.00, employer: 0.00, ow: 50 }
     end
 
     context "when the total wages amounts to 50.01" do
       let(:ordinary_wages) { 50.01 }
-      it { expect(result).to equal_cpf total: 3.00, employee: 0.00, employer: 3.00 }
+      it { expect(result).to equal_cpf total: 3.00, employee: 0.00, employer: 3.00, ow: 50.01 }
     end
 
     context "when the total wages amounts to 500.00" do
       let(:ordinary_wages) { 500.00 }
-      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00 }
+      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00, ow: 500 }
     end
 
     context "when the total wages amounts to 500.01" do
       let(:ordinary_wages) { 500.01 }
-      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00 }
+      it { expect(result).to equal_cpf total: 30.00, employee: 0.00, employer: 30.00, ow: 500.01 }
     end
 
     context "when the total wages amounts to 749.99" do
       let(:ordinary_wages) { 749.99 }
-      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00 }
+      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00, ow: 749.99 }
     end
 
     context "when the total wages amounts to 750.00" do
       let(:ordinary_wages) { 750.00 }
-      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00 }
+      it { expect(result).to equal_cpf total: 139.00, employee: 93.00, employer: 46.00 , ow: 750}
     end
 
     context "when the total wages amounts to 5,000.00" do
       let(:ordinary_wages) { 5_000.00 }
-      it { expect(result).to equal_cpf total: 925.00, employee: 625.00, employer: 300.00 }
+      it { expect(result).to equal_cpf total: 925.00, employee: 625.00, employer: 300.00, ow: 5_000 }
     end
 
     context "when the total wages amounts to 10,000.00" do
       let(:ordinary_wages) { 10_000.00 }
-      it { expect(result).to equal_cpf total: 1_110.00, employee: 750.00, employer: 360.00 }
+      it { expect(result).to equal_cpf total: 1_110.00, employee: 750.00, ow: 6_000 }
     end
 
   end