singapore_cpf_calculator 1.4.0 → 1.5.0

data/lib/singapore_cpf_calculator/year_2023/spr_1_fg/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2023
+    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
+          "0.11"
+        end
+
+        def tc_rate_2
+          "0.16"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/spr_1_fg/age_65_to_70_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2023
+    module SPR1FG
+
+      # Payment calculator for Singapore's Central Provident Fund for employee's age 65~70.
+      class Age65To70ContributionCalculator < Year2016::Base
+
+        extend Requirements::GroupAbove65To70Years
+
+        private
+
+        def tc_rate_1
+          "0.085"
+        end
+
+        def tc_rate_2
+          "0.135"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/spr_1_fg/age_70_up_contribution_calculator.rb

@@ -0,0 +1,8 @@
+module SingaporeCPFCalculator
+  module Year2023
+    module SPR1FG
+      class Age70UpContributionCalculator < Year2022::SPR1FG::Age70UpContributionCalculator
+      end
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/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 Year2023
+
+    # 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_2023/spr_1_gg.rb

@@ -0,0 +1,29 @@
+module SingaporeCPFCalculator
+  module Year2023
+
+    # 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
+          [
+            SingaporeCPFCalculator::Year2022::SPR1GG::Age55BelowContributionCalculator,
+            SingaporeCPFCalculator::Year2022::SPR1GG::Age55To60ContributionCalculator,
+            SingaporeCPFCalculator::Year2022::SPR1GG::Age60To65ContributionCalculator,
+            SingaporeCPFCalculator::Year2022::SPR1GG::Age65UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/spr_2_fg/age_55_below_contribution_calculator.rb

@@ -0,0 +1,11 @@
+module SingaporeCPFCalculator
+  module Year2023
+    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_2023/spr_2_fg/age_55_to_60_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2023
+    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
+          "0.145"
+        end
+
+        def tc_rate_2
+          "0.27"
+        end
+
+        def ec_rate
+          "0.125"
+        end
+
+        def adjustment_rate
+          "0.375"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/spr_2_fg/age_60_to_65_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2023
+    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
+          "0.11"
+        end
+
+        def tc_rate_2
+          "0.185"
+        end
+
+        def ec_rate
+          "0.075"
+        end
+
+        def adjustment_rate
+          "0.225"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/spr_2_fg/age_65_to_70_contribution_calculator.rb

@@ -0,0 +1,32 @@
+module SingaporeCPFCalculator
+  module Year2023
+    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
+          "0.085"
+        end
+
+        def tc_rate_2
+          "0.135"
+        end
+
+        def ec_rate
+          "0.05"
+        end
+
+        def adjustment_rate
+          "0.15"
+        end
+
+      end
+
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/spr_2_fg/age_70_up_contribution_calculator.rb

@@ -0,0 +1,8 @@
+module SingaporeCPFCalculator
+  module Year2023
+    module SPR2FG
+      class Age70UpContributionCalculator < Year2022::SPR2FG::Age70UpContributionCalculator
+      end
+    end
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/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 Year2023
+
+    # 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_2023/spr_2_gg.rb

@@ -0,0 +1,29 @@
+module SingaporeCPFCalculator
+  module Year2023
+
+    # 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
+          [
+            SingaporeCPFCalculator::Year2022::SPR2GG::Age55BelowContributionCalculator,
+            SingaporeCPFCalculator::Year2022::SPR2GG::Age55To60ContributionCalculator,
+            SingaporeCPFCalculator::Year2022::SPR2GG::Age60To65ContributionCalculator,
+            SingaporeCPFCalculator::Year2022::SPR2GG::Age65UpContributionCalculator,
+          ]
+        end
+
+      end
+
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2023/year_2023.rb

@@ -0,0 +1,35 @@
+require_relative "year_2016/base"
+require_relative "year_2023/citizen_or_spr_3"
+require_relative "year_2023/spr_2_gg"
+require_relative "year_2023/spr_2_fg"
+require_relative "year_2023/spr_1_gg"
+require_relative "year_2023/spr_1_fg"
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2022.
+  module Year2023
+    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 2023 and later
+      def applies_to?(date)
+        date.year >= 2023
+      end
+
+      private
+
+      def residency_modules
+        [
+          CitizenOrSPR3,
+          SPR2GG,
+          SPR2FG,
+          SPR1GG,
+          SPR1FG,
+          BeforeSPR,
+        ]
+      end
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator/year_2023.rb

@@ -0,0 +1,35 @@
+require_relative "year_2016/base"
+require_relative "year_2023/citizen_or_spr_3"
+require_relative "year_2023/spr_2_gg"
+require_relative "year_2023/spr_2_fg"
+require_relative "year_2023/spr_1_gg"
+require_relative "year_2023/spr_1_fg"
+
+module SingaporeCPFCalculator
+  # Contains the calculators that are used for determining CPF contribution for 2022.
+  module Year2023
+    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 2023 and later
+      def applies_to?(date)
+        date.year >= 2023
+      end
+
+      private
+
+      def residency_modules
+        [
+          CitizenOrSPR3,
+          SPR2GG,
+          SPR2FG,
+          SPR1GG,
+          SPR1FG,
+          BeforeSPR,
+        ]
+      end
+    end
+
+  end
+end

data/lib/singapore_cpf_calculator.rb

@@ -144,3 +144,4 @@ 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"
+require_relative "singapore_cpf_calculator/year_2023"

data/singapore_cpf_calculator.gemspec

@@ -15,12 +15,14 @@ Gem::Specification.new do |spec|
 
   spec.files         = `git ls-files -z`.split("\x0")
   spec.executables   = spec.files.grep(%r{^bin/}) { |f| File.basename(f) }
-  spec.test_files    = spec.files.grep(%r{^(test|spec|features)/})
   spec.require_paths = ["lib"]
 
   spec.add_development_dependency "bundler", ">= 1.6"
   spec.add_development_dependency "rake"
   spec.add_development_dependency "rspec"
+  spec.add_development_dependency "rubocop"
+  spec.add_development_dependency "simplecov"
 
   spec.add_dependency "activesupport"
+  spec.metadata['rubygems_mfa_required'] = 'true'
 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