@seethruhead/cra-payroll 0.5.2 → 0.6.0

package/dist/cra-payroll.js

@@ -79630,7 +79630,7 @@ import { existsSync as existsSync4, renameSync, unlinkSync, chmodSync } from "fs
 // package.json
 var package_default = {
   name: "@seethruhead/cra-payroll",
-  version: "0.5.2",
+  version: "0.6.0",
   description: "Calculate Canadian payroll deductions using CRA's Payroll Deductions Online Calculator",
   type: "module",
   bin: {
@@ -79644,7 +79644,7 @@ var package_default = {
     build: "bun build --compile src/cli.ts --outfile cra-payroll --external electron",
     "build:npm": "bun build src/cli.ts --outfile dist/cra-payroll.js --target=node",
     release: "bash release.sh",
-    test: "bun test src/unit.test.ts src/cache.test.ts src/monthly.test.ts src/views.test.ts",
+    test: "bun test src/unit.test.ts src/cache.test.ts src/monthly.test.ts src/views.test.ts src/brackets.test.ts",
     "test:integration": "bun test src/integration.test.ts --timeout 120000 --max-concurrency 1",
     "test:all": "bun test --timeout 120000 --max-concurrency 1"
   },
@@ -79826,6 +79826,55 @@ ${line("═", W)}
   Net Pay:             $${f(r2.net)}${when(totalEmployeeRrsp, `     (after RRSP):     $${f(r2.net - totalEmployeeRrsp)}`)}`;
 };
 
+// src/brackets.ts
+var brackets = (...bands) => (income) => (bands.find(([upTo]) => income <= upTo) ?? bands[bands.length - 1])[1];
+var cumulativeTax = (bands) => (income) => bands.reduce(({ tax, prev }, [cap, rate]) => ({
+  tax: income > prev ? tax + (Math.min(income, cap) - prev) * rate : tax,
+  prev: cap
+}), { tax: 0, prev: 0 }).tax;
+var withSurtax = (baseFn, taxFn, threshold1, threshold2) => (income) => {
+  const rate = baseFn(income);
+  const tax = taxFn(income);
+  let mult = 1;
+  if (tax > threshold1)
+    mult += 0.2;
+  if (tax > threshold2)
+    mult += 0.36;
+  return rate * mult;
+};
+var on2025bands = [[52886, 0.0505], [105775, 0.0915], [150000, 0.1116], [220000, 0.1216], [Infinity, 0.1316]];
+var on2026bands = [[54000, 0.0505], [108000, 0.0915], [150000, 0.1116], [220000, 0.1216], [Infinity, 0.1316]];
+var RATES = {
+  2025: {
+    federal: brackets([57375, 0.15], [114750, 0.205], [158468, 0.26], [220000, 0.29], [Infinity, 0.33]),
+    provincial: {
+      Ontario: withSurtax(brackets(...on2025bands), cumulativeTax(on2025bands), 4991, 6387),
+      Alberta: brackets([148269, 0.1], [177922, 0.12], [237230, 0.13], [355845, 0.14], [Infinity, 0.15]),
+      "British Columbia": brackets([47937, 0.0506], [95875, 0.077], [110076, 0.105], [133664, 0.1229], [181232, 0.147], [252752, 0.168], [Infinity, 0.205])
+    }
+  },
+  2026: {
+    federal: brackets([59000, 0.15], [118000, 0.205], [163000, 0.26], [227000, 0.29], [Infinity, 0.33]),
+    provincial: {
+      Ontario: withSurtax(brackets(...on2026bands), cumulativeTax(on2026bands), 5100, 6525),
+      Alberta: brackets([152000, 0.1], [182000, 0.12], [243000, 0.13], [365000, 0.14], [Infinity, 0.15]),
+      "British Columbia": brackets([49000, 0.0506], [98000, 0.077], [113000, 0.105], [137000, 0.1229], [186000, 0.147], [259000, 0.168], [Infinity, 0.205])
+    }
+  }
+};
+var supportedYears = () => Object.keys(RATES).map(Number);
+var marginalRate = (year, province, taxableIncome) => {
+  const yearRates = RATES[year];
+  if (!yearRates)
+    return $err(`No tax bracket data for ${year}. Supported years: ${supportedYears().join(", ")}`);
+  const provFn = yearRates.provincial[province];
+  if (!provFn)
+    return $err(`No provincial bracket data for ${province} in ${year}. Supported: ${Object.keys(yearRates.provincial).join(", ")}`);
+  const fed = yearRates.federal(taxableIncome);
+  const prov = provFn(taxableIncome);
+  return $ok({ federal: fed, provincial: prov, combined: fed + prov });
+};
+
 // src/views/table.ts
 var col = (v, w) => typeof v === "number" ? money(v).padStart(w) : v.padStart(w);
 var renderRow = (r2) => `${r2.label} │ ${col(r2.gross, 10)} │ ${col(r2.fedTax, 10)} │ ${col(r2.provTax, 10)} │ ${col(r2.cpp, 10)} │ ${col(r2.cpp2, 6)} │ ${col(r2.ei, 10)} │ ${col(r2.netPay, 10)}${r2.rrspYou !== undefined ? ` │ ${col(r2.rrspYou, 10)} │ ${col(r2.rrspEr, 10)} │ ${col(r2.takeHome, 10)}` : ""} │ ${col(r2.cumCppEi, 10)}${r2.suffix ?? ""}`;
@@ -79871,7 +79920,7 @@ var totalsRow = (totals, rrsp) => ({
   ...rrspFields(rrsp, { rrspYou: totalEmployeeRrspTotals(totals), rrspEr: totals.rrspEmployer, takeHome: totals.netPay - totalEmployeeRrspTotals(totals) }),
   cumCppEi: ""
 });
-var renderTable = (yearly, periodsPerYear, year = 2026) => t3(yearly, (ctx) => ({ ...ctx, rrsp: showRrsp(ctx.totals) }), (ctx) => ({ ...ctx, header: renderRow(headerRow(ctx.rrsp)) }), (ctx) => ({ ...ctx, bodyRows: ctx.rows.map((r2) => renderRow(toRow(r2, ctx.rows[0], ctx.rrsp))) }), (ctx) => ({ ...ctx, totalsStr: renderRow(totalsRow(ctx.totals, ctx.rrsp)), W: ctx.header.length }), (ctx) => {
+var renderTable = (yearly, periodsPerYear, year = 2026, province = "Ontario", annualSalary = 0, rrspPercent = 0) => t3(yearly, (ctx) => ({ ...ctx, rrsp: showRrsp(ctx.totals) }), (ctx) => ({ ...ctx, header: renderRow(headerRow(ctx.rrsp)) }), (ctx) => ({ ...ctx, bodyRows: ctx.rows.map((r2) => renderRow(toRow(r2, ctx.rows[0], ctx.rrsp))) }), (ctx) => ({ ...ctx, totalsStr: renderRow(totalsRow(ctx.totals, ctx.rrsp)), W: ctx.header.length }), (ctx) => {
   const t8 = ctx.totals;
   const empTotal = totalEmployeeRrspTotals(t8);
   const rrspSummary = !ctx.rrsp ? "" : `
@@ -79879,6 +79928,9 @@ var renderTable = (yearly, periodsPerYear, year = 2026) => t3(yearly, (ctx) => (
   RRSP Er:   $${money(t8.rrspEmployer)}/yr ($${money(t8.rrspEmployer / periodsPerYear)}/period)
   RRSP Total (You + Er): $${money(empTotal + t8.rrspEmployer)}/yr`;
   const taxRate = t8.grossIncome > 0 ? t8.totalDeductions / t8.grossIncome * 100 : 0;
+  const taxableIncome = annualSalary * (1 - rrspPercent / 100);
+  const mr = marginalRate(year, province, taxableIncome);
+  const marginalLine = mr.isOk() ? `  Marginal tax rate:  ${pct(mr.value.combined * 100)} (fed ${pct(mr.value.federal * 100)} + prov ${pct(mr.value.provincial * 100)})` : "";
   return `Per-Paycheck Table (${year})
 ${line("═", ctx.W)}
 ${ctx.header}
@@ -79888,7 +79940,8 @@ ${ctx.bodyRows.join(`
 ${line("─", ctx.W)}
 ${ctx.totalsStr}
 ${line("═", ctx.W)}
-  Effective tax rate: ${pct(taxRate)}${rrspSummary}`;
+  Effective tax rate: ${pct(taxRate)}${marginalLine ? `
+${marginalLine}` : ""}${rrspSummary}`;
 });
 
 // src/views/monthlyTable.ts
@@ -79931,7 +79984,7 @@ var totalsRow2 = (totals, rrsp) => ({
   netPay: totals.netPay,
   ...rrspFields2(rrsp, { rrspYou: totalEmployeeRrspTotals2(totals), rrspEr: totals.rrspEmployer, takeHome: totals.netPay - totalEmployeeRrspTotals2(totals) })
 });
-var renderMonthlyTable = (monthly, year = 2026) => t3(monthly, (ctx) => ({ ...ctx, rrsp: showRrsp2(ctx.totals) }), (ctx) => ({ ...ctx, header: renderRow2(headerRow2(ctx.rrsp)) }), (ctx) => ({ ...ctx, bodyRows: ctx.rows.map((r2) => renderRow2(toRow2(r2, ctx.rrsp))) }), (ctx) => ({ ...ctx, totalsStr: renderRow2(totalsRow2(ctx.totals, ctx.rrsp)), W: ctx.header.length }), (ctx) => {
+var renderMonthlyTable = (monthly, year = 2026, province = "Ontario", annualSalary = 0, rrspPercent = 0) => t3(monthly, (ctx) => ({ ...ctx, rrsp: showRrsp2(ctx.totals) }), (ctx) => ({ ...ctx, header: renderRow2(headerRow2(ctx.rrsp)) }), (ctx) => ({ ...ctx, bodyRows: ctx.rows.map((r2) => renderRow2(toRow2(r2, ctx.rrsp))) }), (ctx) => ({ ...ctx, totalsStr: renderRow2(totalsRow2(ctx.totals, ctx.rrsp)), W: ctx.header.length }), (ctx) => {
   const t8 = ctx.totals;
   const empTotal = totalEmployeeRrspTotals2(t8);
   const rrspSummary = !ctx.rrsp ? "" : `
@@ -79939,6 +79992,9 @@ var renderMonthlyTable = (monthly, year = 2026) => t3(monthly, (ctx) => ({ ...ct
   RRSP Er:   $${money(t8.rrspEmployer)}/yr
   RRSP Total (You + Er): $${money(empTotal + t8.rrspEmployer)}/yr`;
   const taxRate = t8.grossIncome > 0 ? t8.totalDeductions / t8.grossIncome * 100 : 0;
+  const taxableIncome = annualSalary * (1 - rrspPercent / 100);
+  const mr = marginalRate(year, province, taxableIncome);
+  const marginalLine = mr.isOk() ? `  Marginal tax rate:  ${pct(mr.value.combined * 100)} (fed ${pct(mr.value.federal * 100)} + prov ${pct(mr.value.provincial * 100)})` : "";
   return `Monthly Table (${year})
 ${line("═", ctx.W)}
 ${ctx.header}
@@ -79948,7 +80004,8 @@ ${ctx.bodyRows.join(`
 ${line("─", ctx.W)}
 ${ctx.totalsStr}
 ${line("═", ctx.W)}
-  Effective tax rate: ${pct(taxRate)}${rrspSummary}`;
+  Effective tax rate: ${pct(taxRate)}${marginalLine ? `
+${marginalLine}` : ""}${rrspSummary}`;
 });
 
 // src/monthly.ts
@@ -80306,11 +80363,12 @@ var runYearlyMode = async (config2, headless, svc, flags) => {
   }
   const yearly = yearlyResult.value;
   const periodsPerYear = PAY_PERIODS[config2.payPeriod];
+  const rrspPercent = config2.rrspMatchPercent + config2.rrspUnmatchedPercent;
   if (flags.table)
-    console.log(renderTable(yearly, periodsPerYear, config2.year));
+    console.log(renderTable(yearly, periodsPerYear, config2.year, config2.province, config2.annualSalary, rrspPercent));
   if (flags.monthTable) {
     const monthly = groupByMonth(yearly, config2.year, config2.payPeriod, periodsPerYear);
-    console.log(renderMonthlyTable(monthly, config2.year));
+    console.log(renderMonthlyTable(monthly, config2.year, config2.province, config2.annualSalary, rrspPercent));
   }
   if (flags.annual)
     console.log(renderAnnual(yearly.totals));

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@seethruhead/cra-payroll",
-  "version": "0.5.2",
+  "version": "0.6.0",
   "description": "Calculate Canadian payroll deductions using CRA's Payroll Deductions Online Calculator",
   "type": "module",
   "bin": {
@@ -14,7 +14,7 @@
     "build": "bun build --compile src/cli.ts --outfile cra-payroll --external electron",
     "build:npm": "bun build src/cli.ts --outfile dist/cra-payroll.js --target=node",
     "release": "bash release.sh",
-    "test": "bun test src/unit.test.ts src/cache.test.ts src/monthly.test.ts src/views.test.ts",
+    "test": "bun test src/unit.test.ts src/cache.test.ts src/monthly.test.ts src/views.test.ts src/brackets.test.ts",
     "test:integration": "bun test src/integration.test.ts --timeout 120000 --max-concurrency 1",
     "test:all": "bun test --timeout 120000 --max-concurrency 1"
   },