singapore_cpf_calculator 1.4.0 → 1.5.0

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

data/spec/singapore_cpf_calculator/year_2023/citizen_or_spr_3_spec.rb

@@ -0,0 +1,242 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::CitizenOrSPR3 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_truthy }
+    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_truthy }
+    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_truthy }
+      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
+
+    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_truthy }
+      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 "AW Ceiling" do
+    let(:calculator) { mod.calculator_for(current_date, birthdate: birthdate) }
+    let(:current_date) { Date.new(2023, 9, 15) }
+    let(:birthdate) { Date.new(1999, 8, 15) }
+    let(:status) { "permanent_resident" }
+    let(:spr_start_date) { Date.new(2023, 6, 20) }
+    let(:ordinary_wages) { 3_000 }
+    let(:additional_wages) { 2_000 }
+    let(:employee_contribution_type) { "full" }
+    let(:employer_contribution_type) { "full" }
+    subject(:result) {
+      calculator.calculate ordinary_wages: ordinary_wages,
+                           additional_wages: additional_wages,
+                           ytd_ow_subject_to_cpf: cumulative_ordinary
+    }
+
+    context "have earned far less than the AW ceiling cumulative" do
+      let(:cumulative_ordinary) { 2_000 }
+      let(:expected_result) do
+        SingaporeCPFCalculator::CPFContribution.new(total: 1850.0,
+                                                    employee: 1000.0,
+                                                    ow_subject_to_cpf: ordinary_wages,
+                                                    aw_subject_to_cpf: additional_wages)
+      end
+
+      it { is_expected.to equal_cpf total: 1850, employee: 1000, ow: ordinary_wages, aw: 2000 }
+    end
+
+    context "earned 1k under the AW ceiling cumulative" do
+      let(:cumulative_ordinary) { 98_000 }
+      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: 600, ow: ordinary_wages, aw: 0 }
+    end
+
+    describe "using estimated yearly ordinary wages" do
+      subject(:result) {
+        calculator.calculate ordinary_wages: ordinary_wages,
+                             additional_wages: additional_wages,
+                             ytd_ow_subject_to_cpf: cumulative_ordinary,
+                             ytd_additional_wages: ytd_additional_wages,
+                             estimated_yearly_ow: estimated_yearly_ow
+      }
+      let(:cumulative_ordinary) { 0 }
+      let(:ytd_additional_wages) { 0 }
+
+      context "estimated yearly earnings at the threshold" do
+        let(:estimated_yearly_ow) { 102_000 }
+        it { is_expected.to equal_cpf total: 1110, employee: 600, ow: ordinary_wages, aw: 0 }
+      end
+
+      context "estimated yearly earnings 1k below threshold" do
+        let(:estimated_yearly_ow) { 101_000 }
+        it { is_expected.to equal_cpf total: 1480, employee: 800, ow: ordinary_wages, aw: 1000 }
+      end
+
+      context "estimated yearly earnings 3k below threshold" do
+        let(:estimated_yearly_ow) { 99_000 }
+        it { is_expected.to equal_cpf total: 1850, employee: 1000, ow: ordinary_wages, aw: 2000 }
+      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::CitizenOrSPR3::Age55BelowContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1968, 9, 15) }
+        it {
+          expect(calculator).
+            to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3::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::CitizenOrSPR3::Age55To60ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1963, 9, 15) }
+        it {
+          expect(calculator).
+            to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3::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::CitizenOrSPR3::Age60To65ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1958, 9, 15) }
+        it {
+          expect(calculator).
+            to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3::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::CitizenOrSPR3::Age65To70ContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1953, 9, 15) }
+        it {
+          expect(calculator).
+            to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3::Age65To70ContributionCalculator
+        }
+      end
+    end
+
+    context "when the employee's age is 70 or above" do
+      context "lower limit" do
+        let(:birthdate) { Date.new(1953, 8, 15) }
+        it {
+          expect(calculator).
+            to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3::Age70UpContributionCalculator
+        }
+      end
+
+      context "upper limit" do
+        let(:birthdate) { Date.new(1951, 8, 15) }
+        it {
+          expect(calculator).
+            to be SingaporeCPFCalculator::Year2023::CitizenOrSPR3::Age70UpContributionCalculator
+        }
+      end
+    end
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/spr_1_fg/age_55_below_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR1FG::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: 165.00, employee: 37.00, 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: 165.00, employee: 37.00, 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_100.00, employee: 250.00, 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: 1_320.00, employee: 300.00, employer: 1_020.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/spr_1_fg/age_55_to_60_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR1FG::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: 146.00, employee: 37.00, 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: 146.00, employee: 37.00, 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: 975.00, employee: 250.00, 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_170.00, employee: 300.00, employer: 870.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/spr_1_fg/age_60_to_65_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR1FG::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: 120.00, employee: 37.00, 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: 120.00, employee: 37.00, 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: 800.00, employee: 250.00, 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: 960.00, employee: 300.00, employer: 660.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/spr_1_fg/age_65_to_70_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR1FG::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: 101.00, employee: 37.00, 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: 101.00, employee: 37.00, 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: 675.00, employee: 250.00, 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: 810.00, employee: 300.00, employer: 510.00 }
+    end
+
+  end
+
+end

data/spec/singapore_cpf_calculator/year_2023/spr_1_fg/age_70_up_contribution_calculator_spec.rb

@@ -0,0 +1,63 @@
+require 'spec_helper'
+
+describe SingaporeCPFCalculator::Year2023::SPR1FG::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