singapore_cpf_calculator 1.3.4 → 1.4.0

data/lib/singapore_cpf_calculator/year_2022/spr_1_gg/age_65_up_contribution_calculator.rb

@@ -0,0 +1,14 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR1GG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65 and above.
+      class Age65UpContributionCalculator < Age60To65ContributionCalculator
+
+        extend Requirements::GroupAbove65Years
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_1_gg.rb

@@ -0,0 +1,34 @@
+require_relative "spr_1_gg/age_55_below_contribution_calculator"
+require_relative "spr_1_gg/age_55_to_60_contribution_calculator"
+require_relative "spr_1_gg/age_60_to_65_contribution_calculator"
+require_relative "spr_1_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 SPR1GG
+
+      extend ResidencyModuleCommon
+      extend SPR1GGCommon
+
+      class << self
+
+        private
+
+        def calculators
+          [
+            Age55BelowContributionCalculator,
+            Age55To60ContributionCalculator,
+            Age60To65ContributionCalculator,
+            Age65UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_fg/age_55_below_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2022
+    module SPR2FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 50 and below.
+      class Age55BelowContributionCalculator < Year2016::SPR2FG::Age55BelowContributionCalculator
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2022/spr_2_fg/age_55_to_60_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 55 to 60.
+      class Age55To60ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove55To60Years
+
+        private
+
+        def tc_rate_1
+          "0.14"
+        end
+
+        def tc_rate_2
+          "0.265"
+        end
+
+        def ec_rate
+          "0.125"
+        end
+
+        def adjustment_rate
+          "0.375"
+        end
+
+      end
+
+    end
+  end
+end

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

@@ -86,16 +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
 
@@ -112,7 +118,8 @@ module SingaporeCPFCalculator
       [
         Year2014,
         Year2015,
-        Year2016
+        Year2016,
+        Year2022
       ]
     end
   end
@@ -136,3 +143,4 @@ 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"

data/spec/singapore_cpf_calculator/age_group_spec.rb

@@ -3,7 +3,8 @@ require 'spec_helper'
 describe SingaporeCPFCalculator::AgeGroup do
 
   describe "#get" do
-    let(:age_group) { described_class.get current_date, birthdate: birthdate }
+    let(:has_70_up) { false }
+    let(:age_group) { described_class.get current_date, birthdate: birthdate, has_70_up: has_70_up }
 
     context "born 1950-06-15" do
       let(:birthdate) { Date.new(1950, 6, 15) }
@@ -55,11 +56,22 @@ describe SingaporeCPFCalculator::AgeGroup do
 
       context "when age 100, on the same month of the birth date" do
         let(:current_date) { Date.new(2050, 6, 30) }
-        it { expect(age_group).to eq :group_above_65_years }
+        let(:has_70_up) { true }
+        it { expect(age_group).to eq :group_above_70_years }
       end
 
     end
 
+    context "born 1957-06-15" do
+      let(:birthdate) { Date.new(1957, 6, 15) }
+      let(:has_70_up) { true }
+
+      context "when age 65, on the month after the birth month" do
+        let(:current_date) { Date.new(2022, 7, 1) }
+        it { expect(age_group).to eq :group_above_65_to_70_years }
+      end
+    end
+
   end
-  
+
 end

data/spec/singapore_cpf_calculator/year_2016/citizen_or_spr_3/age_55_to_60_contribution_calculator_spec.rb

@@ -50,7 +50,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age55To60ContributionC
 
     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_300.00, employee: 650.00, employer: 600.00 }
+      it { expect(result).to equal_cpf total: 1_300.00, employee: 650.00, employer: 650.00 }
     end
 
     context "when the total wages amounts to 10,000.00" do

data/spec/singapore_cpf_calculator/year_2016/citizen_or_spr_3/age_60_to_65_contribution_calculator_spec.rb

@@ -40,12 +40,12 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3::Age60To65ContributionC
 
     context "when the total wages amounts to 749.99" do
       let(:ordinary_wages) { 749.99 }
-      it { expect(result).to equal_cpf total: 124.00, employee: 56.00, employer: 64.00 }
+      it { expect(result).to equal_cpf total: 124.00, employee: 56.00, employer: 68.00 }
     end
 
     context "when the total wages amounts to 750.00" do
       let(:ordinary_wages) { 750.00 }
-      it { expect(result).to equal_cpf total: 124.00, employee: 56.00, employer: 64.00 }
+      it { expect(result).to equal_cpf total: 124.00, employee: 56.00, employer: 68.00 }
     end
 
     context "when the total wages amounts to 5,000.00" do

data/spec/singapore_cpf_calculator/year_2016/citizen_or_spr_3_spec.rb

@@ -107,12 +107,12 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
 
     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 }
+      it { is_expected.to equal_cpf total: 1480, employee: 800, 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 }
+      it { is_expected.to equal_cpf total: 1110, employee: 600, ow: ordinary_wages, aw: 0 }
     end
 
     describe "using estimated yearly ordinary wages" do
@@ -128,7 +128,7 @@ describe SingaporeCPFCalculator::Year2016::CitizenOrSPR3 do
 
       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 }
+        it { is_expected.to equal_cpf total: 1110, employee: 600, ow: ordinary_wages, aw: 0 }
       end
 
       context "estimated yearly earnings 1k below threshold" do

data/spec/singapore_cpf_calculator/year_2016/spr_1_fg/age_55_to_60_contribution_calculator_spec.rb

@@ -25,7 +25,7 @@ describe SingaporeCPFCalculator::Year2016::SPR1FG::Age55To60ContributionCalculat
 
     context "when the total wages amounts to 50.01" do
       let(:ordinary_wages) { 50.01 }
-      it { expect(result).to equal_cpf total: 7.00, employee: 0.00, employer: 6.00 }
+      it { expect(result).to equal_cpf total: 7.00, employee: 0.00, employer: 7.00 }
     end
 
     context "when the total wages amounts to 500.00" do

data/spec/singapore_cpf_calculator/year_2016/spr_1_fg/age_60_to_65_contribution_calculator_spec.rb

@@ -50,7 +50,7 @@ describe SingaporeCPFCalculator::Year2016::SPR1FG::Age60To65ContributionCalculat
 
     context "when the total wages amounts to 5,000.00" do
       let(:ordinary_wages) { 5_000.00 }
-      it { expect(result).to equal_cpf total: 700.00, employee: 250.00, employer: 500.00 }
+      it { expect(result).to equal_cpf total: 700.00, employee: 250.00, employer: 450.00 }
     end
 
     context "when the total wages amounts to 10,000.00" do

data/spec/singapore_cpf_calculator/year_2016/spr_2_fg/age_60_to_65_contribution_calculator_spec.rb

@@ -50,7 +50,7 @@ describe SingaporeCPFCalculator::Year2016::SPR2FG::Age60To65ContributionCalculat
 
     context "when the total wages amounts to 5,000.00" do
       let(:ordinary_wages) { 5_000.00 }
-      it { expect(result).to equal_cpf total: 825.00, employee: 375.00, employer: 440.00 }
+      it { expect(result).to equal_cpf total: 825.00, employee: 375.00, employer: 450.00 }
     end
 
     context "when the total wages amounts to 10,000.00" do

data/spec/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_55_below_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2022::CitizenOrSPR3::Age55BelowContributionCalculator do
+
+  subject(:calculator) {
+    described_class.new ordinary_wages: ordinary_wages,
+                        additional_wages: additional_wages
+  }
+
+  let(:result) { calculator.calculate }
+
+  let(:additional_wages) { 0.0 }
+
+  describe "#calculate" do
+
+    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 }
+    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 }
+    end
+
+    context "when the total wages amounts to 50.01" do
+      let(:ordinary_wages) { 50.01 }
+      it { expect(result).to equal_cpf total: 9.00, employee: 0.00, employer: 9.00 }
+    end
+
+    context "when the total wages amounts to 500.00" do
+      let(:ordinary_wages) { 500.00 }
+      it { expect(result).to equal_cpf total: 85.00, employee: 0.00, employer: 85.00 }
+    end
+
+    context "when the total wages amounts to 500.01" do
+      let(:ordinary_wages) { 500.01 }
+      it { expect(result).to equal_cpf total: 85.00, employee: 0.00, employer: 85.00 }
+    end
+
+    context "when the total wages amounts to 749.99" do
+      let(:ordinary_wages) { 749.99 }
+      it { expect(result).to equal_cpf total: 277.00, employee: 149.00, employer: 128.00 }
+    end
+
+    context "when the total wages amounts to 750.00" do
+      let(:ordinary_wages) { 750.00 }
+      it { expect(result).to equal_cpf total: 278.00, employee: 150.00, employer: 128.00 }
+    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_850.00, employee: 1_000.00, employer: 850.00 }
+    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: 2_220.00, employee: 1_200.00, employer: 1_020.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2022/citizen_or_spr_3/age_55_to_60_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2022::CitizenOrSPR3::Age55To60ContributionCalculator do
+
+  subject(:calculator) {
+    described_class.new ordinary_wages: ordinary_wages,
+                        additional_wages: additional_wages
+  }
+
+  let(:result) { calculator.calculate }
+
+  let(:additional_wages) { 0.0 }
+
+  describe "#calculate" do
+
+    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 }
+    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 }
+    end
+
+    context "when the total wages amounts to 50.01" do
+      let(:ordinary_wages) { 50.01 }
+      it { expect(result).to equal_cpf total: 7.00, employee: 0.00, employer: 7.00 }
+    end
+
+    context "when the total wages amounts to 500.00" do
+      let(:ordinary_wages) { 500.00 }
+      it { expect(result).to equal_cpf total: 70.00, employee: 0.00, employer: 70.00 }
+    end
+
+    context "when the total wages amounts to 500.01" do
+      let(:ordinary_wages) { 500.01 }
+      it { expect(result).to equal_cpf total: 70.00, employee: 0.00, employer: 70.00 }
+    end
+
+    context "when the total wages amounts to 749.99" do
+      let(:ordinary_wages) { 749.99 }
+      it { expect(result).to equal_cpf total: 210.00, employee: 104.00, employer: 106.00 }
+    end
+
+    context "when the total wages amounts to 750.00" do
+      let(:ordinary_wages) { 750.00 }
+      it { expect(result).to equal_cpf total: 210.00, employee: 105.00, employer: 105.00 }
+    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_400.00, employee: 700.00, employer: 700.00 }
+    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_680.00, employee: 840.00, employer: 840.00 }
+    end
+
+  end
+
+end