train-tax-calculator 2.2.0 → 2.2.1

checksums.yaml

@@ -1,7 +1,7 @@
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data/Gemfile.lock

@@ -1,7 +1,7 @@
 PATH
   remote: .
   specs:
-    train-tax-calculator (2.1.0)
+    train-tax-calculator (2.2.1)
 
 GEM
   remote: https://rubygems.org/

data/lib/train/tax/calculator.rb

@@ -3,6 +3,7 @@ require "train/tax/calculator/philhealth"
 require "train/tax/calculator/pagibig"
 require "train/tax/calculator/sss"
 require "train/tax/calculator/deductions"
+require "train/tax/calculator/withholding_tax"
 
 module Train
   module Tax
@@ -15,56 +16,12 @@ module Train
         hash[:pagibig]          = Pagibig.compute(basic_salary)
         hash[:philhealth]       = Philhealth.compute(basic_salary)
         hash[:total_deductions] = Deductions.get(basic_salary)
-        hash[:withholding_tax]  = withholding_tax(hash[:total_deductions], basic_salary)
+        hash[:withholding_tax]  = WithholdingTax.compute(hash[:total_deductions], basic_salary)
         hash[:net_income]       = basic_salary - hash[:withholding_tax]
 
         hash
       end
 
-      private
-
-      HIGHEST_BRACKET = 666_667.00
-      HIGHER_BRACKET  = 166_667.00
-      HIGH_BRACKET    = 66_667.00
-      LOW_BRACKET     = 33_333.00
-      LOWEST_BRACKET  = 20_833.00
-
-      class << self
-
-        def withholding_tax(deductions, basic_salary)
-          taxable_income = basic_salary - deductions
-          compute_withholding_for(taxable_income).round(2)
-        end
-
-        def compute_withholding_for(income)
-          if income >= HIGHEST_BRACKET
-
-            200_833.33 + ((income - HIGHEST_BRACKET) * 0.35)
-
-          elsif income >= HIGHER_BRACKET
-
-            40_833.33 + ((income - HIGHER_BRACKET) * 0.32)
-
-          elsif income >= HIGH_BRACKET
-
-            10_833.33 + ((income - HIGH_BRACKET) * 0.30)
-
-          elsif income >= LOW_BRACKET
-
-            2_500.00 + ((income - LOW_BRACKET) * 0.25)
-
-          elsif income >= LOWEST_BRACKET
-
-            0.00 + ((income - LOWEST_BRACKET) * 0.20)
-
-          else
-
-            0.00
-
-          end
-        end
-
-      end
     end
   end
 end

data/lib/train/tax/calculator/version.rb

@@ -1,7 +1,7 @@
 module Train
   module Tax
     module Calculator
-      VERSION = "2.2.0"
+      VERSION = "2.2.1"
     end
   end
 end

data/lib/train/tax/calculator/withholding_tax.rb

@@ -0,0 +1,27 @@
+module Train::Tax::Calculator
+  module WithholdingTax
+
+    TRAIN_TAX_TABLE = [
+      { lowest:       0.00, highest:  20_833.00, base:       0.00, excess: 0.00 },
+      { lowest:  20_833.00, highest:  33_333.00, base:       0.00, excess: 0.20 },
+      { lowest:  33_333.00, highest:  66_667.00, base:   2_500.00, excess: 0.25 },
+      { lowest: 66_667.000, highest: 166_667.00, base:  10_833.33, excess: 0.30 },
+      { lowest: 166_667.00, highest: 666_667.00, base:  40_833.33, excess: 0.32 },
+      { lowest: 666_667.00, highest: +1.00/0.00, base: 200_833.33, excess: 0.35 },
+    ]
+
+    def self.compute(deductions, basic_salary)
+      taxable_income = basic_salary - deductions
+
+      tax_bracket = TRAIN_TAX_TABLE.select do |bracket|
+        taxable_income >= bracket[:lowest] &&
+        taxable_income < bracket[:highest]
+      end.first
+
+      withholding_tax = tax_bracket[:base] + ((taxable_income - tax_bracket[:lowest]) * tax_bracket[:excess])
+      withholding_tax.round(2)
+    end
+
+  end
+end
+

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: train-tax-calculator
 version: !ruby/object:Gem::Version
-  version: 2.2.0
+  version: 2.2.1
 platform: ruby
 authors:
 - Mark Chavez
@@ -11,7 +11,7 @@ authors:
 autorequire: 
 bindir: exe
 cert_chain: []
-date: 2018-02-06 00:00:00.000000000 Z
+date: 2018-02-08 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: bundler
@@ -81,6 +81,7 @@ files:
 - lib/train/tax/calculator/philhealth.rb
 - lib/train/tax/calculator/sss.rb
 - lib/train/tax/calculator/version.rb
+- lib/train/tax/calculator/withholding_tax.rb
 - train-tax-calculator.gemspec
 homepage: https://markjoelchavez.com
 licenses: []