singapore_cpf_calculator 1.3.4 → 1.4.0

checksums.yaml

@@ -1,7 +1,7 @@
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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

data/lib/singapore_cpf_calculator/age_group.rb

@@ -16,16 +16,19 @@ module SingaporeCPFCalculator
       #   - :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
@@ -35,17 +38,21 @@ module SingaporeCPFCalculator
     #   - :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
       if current_date.year <= 2015
         age_grouping_for_2015_and_earlier
-      else
+      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
@@ -89,6 +96,21 @@ module SingaporeCPFCalculator
       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:
@@ -31,7 +31,9 @@ module SingaporeCPFCalculator
       private
 
       def required_age_group
+        # :nocov:
         raise NotImplementedError, "sub classes needs to implement .required_age_group"
+        # :nocov:
       end
     end
 
@@ -126,23 +128,33 @@ module SingaporeCPFCalculator
 
     # 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

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

@@ -8,4 +8,7 @@ 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 = "1.3.4"
+  VERSION = "1.4.0"
 end

data/lib/singapore_cpf_calculator/year_2016.rb

@@ -14,9 +14,9 @@ module SingaporeCPFCalculator
       include YearCommon
 
       # @param [Date] date when the CPF contribution is to be calculated for.
-      # @return [true, false] true when the date's year is 2015
+      # @return [true, false] true when the date's year is within 2016~2022
       def applies_to?(date)
-        date.year >= 2016
+        date.year >= 2016 && date.year < 2022
       end
 
       private

data/lib/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_55_below_contribution_calculator.rb

@@ -0,0 +1,8 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module CitizenOrSPR3
+      class Age55BelowContributionCalculator < Year2016::CitizenOrSPR3::Age55BelowContributionCalculator
+      end
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_55_to_60_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 55 to 60.
+      class Age55To60ContributionCalculator  < CitizenOrSpr3Base
+
+        extend Requirements::GroupAbove55To60Years
+
+        private
+
+        def tc_rate_1
+          "0.14"
+        end
+
+        def tc_rate_2
+          "0.28"
+        end
+
+        def ec_rate
+          "0.14"
+        end
+
+        def adjustment_rate
+          "0.42"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 60 to 65.
+      class Age60To65ContributionCalculator < CitizenOrSpr3Base
+
+        extend Requirements::GroupAbove60To65Years
+
+        private
+
+        def tc_rate_1
+          "0.1"
+        end
+
+        def tc_rate_2
+          "0.185"
+        end
+
+        def ec_rate
+          "0.085"
+        end
+
+        def adjustment_rate
+          "0.255"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_65_to_70_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age65To70ContributionCalculator < CitizenOrSpr3Base
+
+        extend Requirements::GroupAbove65To70Years
+
+        private
+
+        def tc_rate_1
+          "0.08"
+        end
+
+        def tc_rate_2
+          "0.14"
+        end
+
+        def ec_rate
+          "0.06"
+        end
+
+        def adjustment_rate
+          "0.18"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_70_up_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module CitizenOrSPR3
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age70UpContributionCalculator < CitizenOrSpr3Base
+
+        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/citizen_or_spr_3/citizen_or_spr3_base.rb

@@ -0,0 +1,9 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module CitizenOrSPR3
+      # Base calculator for citizen or spr3 in year 2016
+      class CitizenOrSpr3Base < Year2016::Base
+      end
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/citizen_or_spr_3.rb

@@ -0,0 +1,40 @@
+require_relative 'citizen_or_spr_3/citizen_or_spr3_base'
+require_relative "citizen_or_spr_3/age_55_below_contribution_calculator"
+require_relative "citizen_or_spr_3/age_55_to_60_contribution_calculator"
+require_relative "citizen_or_spr_3/age_60_to_65_contribution_calculator"
+require_relative "citizen_or_spr_3/age_65_to_70_contribution_calculator"
+require_relative "citizen_or_spr_3/age_70_up_contribution_calculator"
+
+module SingaporeCPFCalculator
+  module Year2022
+
+    # Residency module for Singaporean Citizen and Permanent Residents on their 3rd year.
+    module CitizenOrSPR3
+
+      extend ResidencyModuleCommon
+      extend CitizenOrSPR3Common
+
+      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_1_fg/age_55_below_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
+      class Age55BelowContributionCalculator < Year2016::SPR1FG::Age55BelowContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_1_fg/age_55_to_60_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 55 to 60.
+      class Age55To60ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove55To60Years
+
+        private
+
+        def tc_rate_1
+          "0.14"
+        end
+
+        def tc_rate_2
+          "0.19"
+        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_1_fg/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1FG
+
+      # 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
+          "0.15"
+        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_1_fg/age_65_to_70_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1FG
+
+      # 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_1_fg/age_70_up_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1FG
+
+      # 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_1_fg.rb

@@ -0,0 +1,40 @@
+require_relative "spr_1_fg/age_55_below_contribution_calculator"
+require_relative "spr_1_fg/age_55_to_60_contribution_calculator"
+require_relative "spr_1_fg/age_60_to_65_contribution_calculator"
+require_relative "spr_1_fg/age_65_to_70_contribution_calculator"
+require_relative "spr_1_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 SPR1FG
+
+      extend ResidencyModuleCommon
+      extend SPR1FGCommon
+
+      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_1_gg/age_55_below_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
+      class Age55BelowContributionCalculator < Year2016::SPR1GG::Age55BelowContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_1_gg/age_55_to_60_contribution_calculator.rb

@@ -0,0 +1,12 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 55 to 60.
+      class Age55To60ContributionCalculator < Age55BelowContributionCalculator
+        extend Requirements::GroupAbove55To60Years
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_1_gg/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 60 to 65.
+      class Age60To65ContributionCalculator < Year2016::SPR1GG::Age60To65ContributionCalculator
+      end
+
+    end
+  end
+end