singapore_cpf_calculator 1.3.4 → 1.5.0

data/spec/singapore_cpf_calculator/year_2023/spr_2_fg_spec.rb

@@ -0,0 +1,176 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR2FG do
+
+  subject(:mod) { described_class }
+
+  describe ".applies_to?" do
+    let(:current_date) { Date.new(2023, 7, 1) }
+    let(:spr_start_date) { nil }
+    let(:employee_contribution_type) { nil }
+    let(:employer_contribution_type) { nil }
+
+    let(:result) {
+      mod.applies_to? status: status,
+                      current_date: current_date,
+                      spr_start_date: spr_start_date,
+                      employee_contribution_type: employee_contribution_type,
+                      employer_contribution_type: employer_contribution_type
+    }
+
+    context "when the employee is a citizen" do
+      let(:status) { "citizen" }
+      it { expect( result ).to be_falsey }
+    end
+
+    context "when the employee is a permanent resident on their 3rd year" do
+      let(:status) { "permanent_resident" }
+      let(:spr_start_date) { Date.new(2021, 6, 20) }
+      it { expect( result ).to be_falsey }
+    end
+
+    context "when the employee is a permanent resident on their 2nd year" do
+      let(:status) { "permanent_resident" }
+      let(:spr_start_date) { Date.new(2022, 6, 20) }
+
+      context "for full employer and employee contribution type" do
+        let(:employee_contribution_type) { "full" }
+        let(:employer_contribution_type) { "full" }
+        it { expect( result ).to be_falsey }
+      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 }
+      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_truthy }
+      end
+    end
+
+    context "when the employee is a permanent resident on their 1st year" do
+      let(:status) { "permanent_resident" }
+      let(:spr_start_date) { Date.new(2023, 6, 20) }
+
+      context "for full employer and employee contribution type" do
+        let(:employee_contribution_type) { "full" }
+        let(:employer_contribution_type) { "full" }
+        it { expect( result ).to be_falsey }
+      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 }
+      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 }
+      end
+    end
+
+  end
+
+  describe "calculator_for" do
+    let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
+    let(:current_date) { Date.new(2023, 9, 15) }
+
+    context "when the employee's age is 55 or below" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1999, 8, 15) }
+
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age55BelowContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1974, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age55BelowContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is above 55 to 60" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1967, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age55To60ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1963, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age55To60ContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is above 60 to 65" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1962, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age60To65ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1958, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age60To65ContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is 65 to 70" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1957, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age65To70ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1953, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age65To70ContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is 70 and above" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1953, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age70UpContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1951, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2023::SPR2FG::Age70UpContributionCalculator
+        }
+      end
+    end
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/spr_2_gg_spec.rb

@@ -0,0 +1,158 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR2GG do
+
+  subject(:mod) { described_class }
+
+  describe ".applies_to?" do
+    let(:current_date) { Date.new(2023, 7, 1) }
+    let(:spr_start_date) { nil }
+    let(:employee_contribution_type) { nil }
+    let(:employer_contribution_type) { nil }
+
+    let(:result) {
+      mod.applies_to? status: status,
+                      current_date: current_date,
+                      spr_start_date: spr_start_date,
+                      employee_contribution_type: employee_contribution_type,
+                      employer_contribution_type: employer_contribution_type
+    }
+
+    context "when the employee is a citizen" do
+      let(:status) { "citizen" }
+      it { expect( result ).to be_falsey }
+    end
+
+    context "when the employee is a permanent resident on their 3rd year" do
+      let(:status) { "permanent_resident" }
+      let(:spr_start_date) { Date.new(2021, 6, 20) }
+      it { expect( result ).to be_falsey }
+    end
+
+    context "when the employee is a permanent resident on their 2nd year" do
+      let(:status) { "permanent_resident" }
+      let(:spr_start_date) { Date.new(2022, 6, 20) }
+
+      context "for full employer and employee contribution type" do
+        let(:employee_contribution_type) { "full" }
+        let(:employer_contribution_type) { "full" }
+        it { expect( result ).to be_falsey }
+      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_truthy }
+      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 }
+      end
+    end
+
+    context "when the employee is a permanent resident on their 1st year" do
+      let(:status) { "permanent_resident" }
+      let(:spr_start_date) { Date.new(2023, 6, 20) }
+
+      context "for full employer and employee contribution type" do
+        let(:employee_contribution_type) { "full" }
+        let(:employer_contribution_type) { "full" }
+        it { expect( result ).to be_falsey }
+      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 }
+      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 }
+      end
+    end
+
+  end
+
+  describe "calculator_for" do
+    let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
+    let(:current_date) { Date.new(2023, 9, 15) }
+
+    context "when the employee's age is 55 or below" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1999, 8, 15) }
+
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age55BelowContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1968, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age55BelowContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is above 55 to 60" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1967, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age55To60ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1963, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age55To60ContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is above 60 to 65" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1962, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age60To65ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1958, 9, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age60To65ContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is 65 or above" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1957, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age65UpContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1917, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age65UpContributionCalculator
+        }
+      end
+    end
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023_spec.rb

@@ -0,0 +1,193 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023 do
+
+  subject(:year_module) { described_class }
+
+  describe ".applies_to?" do
+    context "when the date falls into the year 2014" do
+      let(:date) { Date.new(2014, 11, 15) }
+      it { expect( year_module.applies_to?(date) ).to be_falsey }
+    end
+
+    context "when the date falls into the year 2015" do
+      let(:date) { Date.new(2015, 1, 1) }
+      it { expect( year_module.applies_to?(date) ).to be_falsey }
+    end
+
+    context "when the date falls into the year 2016" do
+      let(:date) { Date.new(2016, 1, 1) }
+      it { expect( year_module.applies_to?(date) ).to be_falsey }
+    end
+
+    context "when the date falls into the year 2022" do
+      let(:date) { Date.new(2022, 1, 1) }
+      it { expect( year_module.applies_to?(date) ).to be_falsey }
+    end
+
+    context "when the date falls into the year 2023" do
+      let(:date) { Date.new(2023, 1, 1) }
+      it { expect( year_module.applies_to?(date) ).to be_truthy }
+    end
+  end
+
+  describe ".module_for_residency" do
+
+    let(:mod) {
+      year_module.module_for_residency status: status,
+                                       current_date: current_date,
+                                       spr_start_date: spr_start_date,
+                                       employee_contribution_type: employee_contribution_type,
+                                       employer_contribution_type: employer_contribution_type
+    }
+
+    let(:current_date) { Date.new(2023, 11, 15) }
+    let(:employee_contribution_type) { nil }
+    let(:employer_contribution_type) { nil }
+
+    context "when the employee is a citizen" do
+      let(:status) { "citizen" }
+      let(:spr_start_date) { nil }
+
+      it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+    end
+
+    context "when the employee is a permanent resident" do
+      let(:status) { "permanent_resident" }
+
+      context "when the employee is in their year 1 of permanent residency" do
+        context "on the start of the SPR1" do
+          let(:spr_start_date) { Date.new(2023, 6, 20) }
+          let(:current_date) { Date.new(2023, 6, 20) }
+
+          context "when the employer pays partial contribution" do
+            let(:employer_contribution_type) { "graduated" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR1GG }
+            end
+          end
+
+          context "when the employer pays full contribution" do
+            let(:employer_contribution_type) { "full" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR1FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+            end
+          end
+        end
+
+        context "on the end of the SPR1" do
+          let(:spr_start_date) { Date.new(2022, 6, 20) }
+          let(:current_date) { Date.new(2023, 6, 30) }
+
+          context "when the employer pays partial contribution" do
+            let(:employer_contribution_type) { "graduated" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR1GG }
+            end
+          end
+
+          context "when the employer pays full contribution" do
+            let(:employer_contribution_type) { "full" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR1FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+            end
+          end
+        end
+      end
+
+      context "when the employee is in their year 2 of permanent residency" do
+        context "on the start of the SPR2" do
+          let(:spr_start_date) { Date.new(2022, 6, 20) }
+          let(:current_date) { Date.new(2023, 7, 1) }
+
+          context "when the employer pays partial contribution" do
+            let(:employer_contribution_type) { "graduated" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR2GG }
+            end
+          end
+
+          context "when the employer pays full contribution" do
+            let(:employer_contribution_type) { "full" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR2FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+            end
+          end
+        end
+
+        context "on the end of the SPR2" do
+          let(:spr_start_date) { Date.new(2021, 6, 20) }
+          let(:current_date) { Date.new(2023, 6, 30) }
+
+          context "when the employer pays partial contribution" do
+            let(:employer_contribution_type) { "graduated" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR2GG }
+            end
+          end
+
+          context "when the employer pays full contribution" do
+            let(:employer_contribution_type) { "full" }
+
+            context "when employee pays partial" do
+              let(:employee_contribution_type) { "graduated" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::SPR2FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+            end
+          end
+        end
+      end
+
+      context "when the employee is in their year 3 of permanent residency" do
+        context "on the start of the SPR3" do
+          let(:spr_start_date) { Date.new(2021, 6, 20) }
+          let(:current_date) { Date.new(2023, 7, 1) }
+
+          it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+        end
+
+        context "on SPR3 period" do
+          let(:spr_start_date) { Date.new(2019, 6, 20) }
+          let(:current_date) { Date.new(2023, 6, 30) }
+
+          it { expect(mod).to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3 }
+        end
+      end
+
+    end
+
+  end
+end

data/spec/singapore_cpf_calculator_spec.rb

@@ -26,7 +26,6 @@ describe SingaporeCPFCalculator do
 
     describe "27 years old permanent resident from 2nd day of payroll" do
       let(:birthdate) { Date.new(1992, 5, 27) }
-      let(:date) { Date.new(2019, 5, 31) }
       let(:residency_status) { "permanent_resident" }
       let(:spr_start_date) { Date.new(2019, 5, 2) }
       let(:ordinary_wages) { 1652.17 }
@@ -34,33 +33,72 @@ describe SingaporeCPFCalculator do
       let(:employee_contribution_type) { "graduated" }
       let(:employer_contribution_type) { "graduated" }
 
-      it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+      context "for a date in 2019" do
+        let(:date) { Date.new(2019, 5, 31) }
 
-      context "ordinary_wages is somehow higher" do
-        let(:ordinary_wages) { 1734.78 }
-        it { expect(result).to equal_cpf total: 164.00, employee: 91.00, employer: 71.00, ow: 1734.78, aw: 87.69 }
+        it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+
+        context "ordinary_wages is somehow higher" do
+          let(:ordinary_wages) { 1734.78 }
+          it { expect(result).to equal_cpf total: 164.00, employee: 91.00, employer: 73.00, ow: 1734.78, aw: 87.69 }
+
+          context "may first is not taken into account" do
+            let(:effective_portion) { 0.9565217391304348 }
+            let(:ordinary_wages) { 1734.78 * effective_portion }
+            let(:ow_value) { 1659.3547826086956 }
+            it { expect(result).to equal_cpf total: 157.00, employee: 87.00, employer: 70.00, ow: ow_value, aw: 87.69 }
+          end
+        end
+
+        describe "with year to date data" do
+          let(:ytd_ow_subject_to_cpf) { BigDecimal("1659.3548") }
+          let(:ytd_additional_wages) { BigDecimal("83.8774") }
+          let(:estimated_yearly_ow) { BigDecimal("22800.0") }
+          it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
 
-        context "may first is not taken into account" do
-          let(:effective_portion) { 0.9565217391304348 }
-          let(:ordinary_wages) { 1734.78 * effective_portion }
-          it { expect(result).to equal_cpf total: 157.00, employee: 87.00, employer: 70.00, ow: 1659.3547826086956, aw: 87.69 }
+          context "if it had received his PR few days before" do
+            let(:spr_start_date) { Date.new(2019, 4, 25) }
+            it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+          end
+
+          context "if it had received his PR few days after" do
+            let(:spr_start_date) { Date.new(2019, 5, 9) }
+            it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+          end
         end
       end
 
-      describe "with year to date data" do
-        let(:ytd_ow_subject_to_cpf) { BigDecimal("1659.3548") }
-        let(:ytd_additional_wages) { BigDecimal("83.8774") }
-        let(:estimated_yearly_ow) { BigDecimal("22800.0") }
-        it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+      context "for a date in 2022" do
+        let(:date) { Date.new(2022, 5, 31) }
 
-        context "if it had received his PR few days before" do
-          let(:spr_start_date) { Date.new(2019, 4, 25) }
-          it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+        it { expect(result).to equal_cpf total: 644.00, employee: 347.00, ow: 1652.17, aw: 87.69 }
+
+        context "ordinary_wages is somehow higher" do
+          let(:ordinary_wages) { 1734.78 }
+          it { expect(result).to equal_cpf total: 674.00, employee: 364.00, ow: 1734.78, aw: 87.69 }
+
+          context "may first is not taken into account" do
+            let(:effective_portion) { 0.9565217391304348 }
+            let(:ordinary_wages) { 1734.78 * effective_portion }
+            it { expect(result).to equal_cpf total: 646.00, employee: 349.00, ow: 1659.3547826086956, aw: 87.69 }
+          end
         end
 
-        context "if it had received his PR few days after" do
-          let(:spr_start_date) { Date.new(2019, 5, 9) }
-          it { expect(result).to equal_cpf total: 157.00, employee: 86.00, employer: 71.00, ow: 1652.17, aw: 87.69 }
+        describe "with year to date data" do
+          let(:ytd_ow_subject_to_cpf) { BigDecimal("1659.3548") }
+          let(:ytd_additional_wages) { BigDecimal("83.8774") }
+          let(:estimated_yearly_ow) { BigDecimal("22800.0") }
+          it { expect(result).to equal_cpf total: 644.00, employee: 347.00, ow: 1652.17, aw: 87.69 }
+
+          context "if it had received his PR few days before" do
+            let(:spr_start_date) { Date.new(2019, 4, 25) }
+            it { expect(result).to equal_cpf total: 644.00, employee: 347.00, ow: 1652.17, aw: 87.69 }
+          end
+
+          context "if it had received his PR few days after" do
+            let(:spr_start_date) { Date.new(2019, 5, 9) }
+            it { expect(result).to equal_cpf total: 644.00, employee: 347.00, ow: 1652.17, aw: 87.69 }
+          end
         end
       end
     end

data/spec/spec_helper.rb

@@ -1,4 +1,7 @@
 require "csv"
+require 'simplecov'
+SimpleCov.minimum_coverage 99.94 unless RUBY_ENGINE == 'jruby'
+SimpleCov.start
 require "singapore_cpf_calculator"
 
 # This file was generated by the `rspec --init` command. Conventionally, all
@@ -108,9 +111,11 @@ RSpec::Matchers.define :equal_cpf do |expected|
   def is_cpf_equal?(actual)
     total = expected.fetch(:total)
     employee = expected.fetch(:employee)
+    employer = expected.fetch(:employer, nil)
     ow = expected.fetch(:ow, nil)
     aw = expected.fetch(:aw, nil)
-    total == actual.total && employee = actual.employee &&
+    total == actual.total && employee == actual.employee &&
+      actual.employer == (employer.present? ? employer : total - employee ) &&
       (!ow.present? || ow == actual.ow_subject_to_cpf) &&
       (!aw.present? || aw == actual.aw_subject_to_cpf)
   end