singapore_cpf_calculator 1.3.4 → 1.5.0

data/spec/singapore_cpf_calculator/year_2022/spr_2_gg_spec.rb

@@ -0,0 +1,158 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2022::SPR2GG do
+
+  subject(:mod) { described_class }
+
+  describe ".applies_to?" do
+    let(:current_date) { Date.new(2022, 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(2020, 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(2021, 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(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_falsey }
+      end
+    end
+
+  end
+
+  describe "calculator_for" do
+    let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
+    let(:current_date) { Date.new(2022, 9, 15) }
+
+    context "when the employee's age is 55 or below" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1998, 8, 15) }
+
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age55BelowContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1967, 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(1966, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age55To60ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1962, 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(1961, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age60To65ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1957, 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(1956, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age65UpContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1916, 8, 15) }
+        it {
+          expect( calculator ).
+            to be SingaporeCPFCalculator::Year2022::SPR2GG::Age65UpContributionCalculator
+        }
+      end
+    end
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2022_spec.rb

@@ -0,0 +1,192 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2022 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_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(2022, 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::Year2022::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(2022, 6, 20) }
+          let(:current_date) { Date.new(2022, 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::Year2022::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::Year2022::SPR1FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2022::CitizenOrSPR3 }
+            end
+          end
+        end
+
+        context "on the end of the SPR1" do
+          let(:spr_start_date) { Date.new(2021, 6, 20) }
+          let(:current_date) { Date.new(2022, 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::Year2022::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::Year2022::SPR1FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2022::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(2021, 6, 20) }
+          let(:current_date) { Date.new(2022, 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::Year2022::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::Year2022::SPR2FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2022::CitizenOrSPR3 }
+            end
+          end
+        end
+
+        context "on the end of the SPR2" do
+          let(:spr_start_date) { Date.new(2020, 6, 20) }
+          let(:current_date) { Date.new(2022, 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::Year2022::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::Year2022::SPR2FG }
+            end
+
+            context "when employee pays full" do
+              let(:employee_contribution_type) { "full" }
+              it { expect(mod).to be SingaporeCPFCalculator::Year2022::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(2020, 6, 20) }
+          let(:current_date) { Date.new(2022, 7, 1) }
+
+          it { expect(mod).to be SingaporeCPFCalculator::Year2022::CitizenOrSPR3 }
+        end
+
+        context "on SPR3 period" do
+          let(:spr_start_date) { Date.new(2018, 6, 20) }
+          let(:current_date) { Date.new(2022, 6, 30) }
+
+          it { expect(mod).to be SingaporeCPFCalculator::Year2022::CitizenOrSPR3 }
+        end
+      end
+
+    end
+
+
+  end
+end

data/spec/singapore_cpf_calculator/year_2023/citizen_or_spr_3/age_55_below_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::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_2023/citizen_or_spr_3/age_55_to_60_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::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: 73.00, employee: 0.00, employer: 73.00 }
+    end
+
+    context "when the total wages amounts to 500.01" do
+      let(:ordinary_wages) { 500.01 }
+      it { expect(result).to equal_cpf total: 73.00, employee: 0.00, employer: 73.00 }
+    end
+
+    context "when the total wages amounts to 749.99" do
+      let(:ordinary_wages) { 749.99 }
+      it { expect(result).to equal_cpf total: 221.00, employee: 112.00, employer: 109.00 }
+    end
+
+    context "when the total wages amounts to 750.00" do
+      let(:ordinary_wages) { 750.00 }
+      it { expect(result).to equal_cpf total: 221.00, employee: 112.00, employer: 109.00 }
+    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_475.00, employee: 750.00, employer: 725.00 }
+    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_770.00, employee: 900.00, employer: 870.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/citizen_or_spr_3/age_60_to_65_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::CitizenOrSPR3::Age60To65ContributionCalculator 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: 6.00, employee: 0.00, employer: 6.00 }
+    end
+
+    context "when the total wages amounts to 500.00" do
+      let(:ordinary_wages) { 500.00 }
+      it { expect(result).to equal_cpf total: 55.00, employee: 0.00, employer: 55.00 }
+    end
+
+    context "when the total wages amounts to 500.01" do
+      let(:ordinary_wages) { 500.01 }
+      it { expect(result).to equal_cpf total: 55.00, employee: 0.00, employer: 55.00 }
+    end
+
+    context "when the total wages amounts to 749.99" do
+      let(:ordinary_wages) { 749.99 }
+      it { expect(result).to equal_cpf total: 154.00, employee: 71.00, employer: 83.00 }
+    end
+
+    context "when the total wages amounts to 750.00" do
+      let(:ordinary_wages) { 750.00 }
+      it { expect(result).to equal_cpf total: 154.00, employee: 71.00, employer: 83.00 }
+    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: 1025.00, employee: 475.00, employer: 550.00 }
+    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: 1230.00, employee: 570.00, employer: 660.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/citizen_or_spr_3/age_65_to_70_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::CitizenOrSPR3::Age65To70ContributionCalculator 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: 4.00, employee: 0.00, employer: 4.00 }
+    end
+
+    context "when the total wages amounts to 500.00" do
+      let(:ordinary_wages) { 500.00 }
+      it { expect(result).to equal_cpf total: 43.00, employee: 0.00, employer: 43.00 }
+    end
+
+    context "when the total wages amounts to 500.01" do
+      let(:ordinary_wages) { 500.01 }
+      it { expect(result).to equal_cpf total: 43.00, employee: 0.00, employer: 43.00 }
+    end
+
+    context "when the total wages amounts to 749.99" do
+      let(:ordinary_wages) { 749.99 }
+      it { expect(result).to equal_cpf total: 116.00, employee: 52.00, employer: 64.00 }
+    end
+
+    context "when the total wages amounts to 750.00" do
+      let(:ordinary_wages) { 750.00 }
+      it { expect(result).to equal_cpf total: 116.00, employee: 52.00, employer: 64.00 }
+    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: 775.00, employee: 350.00, employer: 425.00 }
+    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: 930.00, employee: 420.00, employer: 510.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/citizen_or_spr_3/age_70_up_contribution_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::CitizenOrSPR3::Age70UpContributionCalculator 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: 4.00, employee: 0.00, employer: 4.00 }
+    end
+
+    context "when the total wages amounts to 500.00" do
+      let(:ordinary_wages) { 500.00 }
+      it { expect(result).to equal_cpf total: 38.00, employee: 0.00, employer: 38.00 }
+    end
+
+    context "when the total wages amounts to 500.01" do
+      let(:ordinary_wages) { 500.01 }
+      it { expect(result).to equal_cpf total: 38.00, employee: 0.00, employer: 38.00 }
+    end
+
+    context "when the total wages amounts to 749.99" do
+      let(:ordinary_wages) { 749.99 }
+      it { expect(result).to equal_cpf total: 94.00, employee: 37.00, employer: 57.00 }
+    end
+
+    context "when the total wages amounts to 750.00" do
+      let(:ordinary_wages) { 750.00 }
+      it { expect(result).to equal_cpf total: 94.00, employee: 37.00, employer: 57.00 }
+    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: 625.00, employee: 250.00, employer: 375.00 }
+    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: 750.00, employee: 300.00, employer: 450.00 }
+    end
+
+  end
+
+end