@thecodecodex/tools 0.0.0-stage → 0.1.1

package/src/compensation-comparator.ts

@@ -0,0 +1,124 @@
+import { cltYear, grossForAnnualTotal, irrf, type CltOptions } from "./finance/clt"
+import { cooperativeInss } from "./finance/pj"
+
+// --- 1. ENCARGOS CLT ---
+// INSS, IRRF 2026 (tabela + redução da Lei 15.270/2025) e o pacote anual CLT vêm de src/finance/clt.ts
+
+// --- 3. HIRING MODELS ---
+
+export interface ComparisonResult {
+  model: string
+  monthlyGrossOrRevenue: number
+  monthlyLiquidity: number
+  annualLiquidity: number
+  monthlyAverageReal: number
+  monthlyTaxesAndFees: number
+}
+
+function calculateFullClt(targetAnnualLiquidity: number, modelName: string = "CLT", options: CltOptions = {}): ComparisonResult {
+  const cltFullGross = grossForAnnualTotal(targetAnnualLiquidity, options)
+  const year = cltYear(cltFullGross, options)
+
+  return {
+    model: modelName,
+    monthlyGrossOrRevenue: cltFullGross,
+    monthlyLiquidity: year.month.net,
+    annualLiquidity: targetAnnualLiquidity,
+    monthlyAverageReal: targetAnnualLiquidity / 12,
+    monthlyTaxesAndFees: year.month.inss + year.month.irrf.tax,
+  }
+}
+
+function calculateSimplePj(targetAnnualLiquidity: number, pjTaxRate: number = 0.06, modelName: string = "PJ (Simples Nacional)"): ComparisonResult {
+  const pjTargetNetMonthly = targetAnnualLiquidity / 12
+  const pjRevenue = pjTargetNetMonthly / (1 - pjTaxRate)
+  const pjMonthlyTax = pjRevenue * pjTaxRate
+  const monthlyLiquidity = pjRevenue - pjMonthlyTax
+
+  return {
+    model: modelName,
+    monthlyGrossOrRevenue: pjRevenue,
+    monthlyLiquidity: monthlyLiquidity, // No PJ sem provisão, a liquidez mensal é igual à média
+    annualLiquidity: targetAnnualLiquidity,
+    monthlyAverageReal: targetAnnualLiquidity / 12,
+    monthlyTaxesAndFees: pjMonthlyTax
+  }
+}
+
+function calculateCooperative(
+  targetAnnualLiquidity: number,
+  coopAdminFeeRate: number = 0.03,
+  businessVacationDays: number = 10,
+  proLaboreValue: number = 2500.00,
+  modelName: string = "Cooperado"
+): ComparisonResult {
+  const coopMonthsFactorWithVacation = 12 + (businessVacationDays / 22)
+  const coopTargetNetMonthly = targetAnnualLiquidity / coopMonthsFactorWithVacation
+
+  // cooperado é contribuinte individual: 20% de INSS retidos pela cooperativa (não a tabela do empregado)
+  const proLaboreInss = cooperativeInss(proLaboreValue)
+  const proLaboreIrrf = irrf({ taxableIncome: proLaboreValue, socialSecurity: proLaboreInss }).tax
+  const totalTaxesProLabore = proLaboreInss + proLaboreIrrf
+
+  const cooperativeRevenue = (coopTargetNetMonthly + totalTaxesProLabore) / (1 - coopAdminFeeRate)
+  const coopMonthlyAdminFee = cooperativeRevenue * coopAdminFeeRate
+  const monthlyLiquidity = cooperativeRevenue - coopMonthlyAdminFee - totalTaxesProLabore
+
+  return {
+    model: modelName,
+    monthlyGrossOrRevenue: cooperativeRevenue,
+    monthlyLiquidity: monthlyLiquidity,
+    annualLiquidity: targetAnnualLiquidity,
+    monthlyAverageReal: targetAnnualLiquidity / 12,
+    monthlyTaxesAndFees: coopMonthlyAdminFee + totalTaxesProLabore
+  }
+}
+
+
+// --- 4. EXECUTION ---
+
+export interface ComparatorOptions {
+  targetLiquidity: number
+  pjTaxRate?: number
+  coopAdminFeeRate?: number
+  businessVacationDays?: number
+  proLaboreValue?: number
+  // benefícios e bônus do lado CLT entram no pacote anual (reduzem o bruto necessário)
+  cltBenefitsMonthly?: number
+  cltAnnualBonus?: number
+  includeFgts?: boolean
+  modelNames?: {
+    clt: string
+    pj: string
+    coop: string
+  }
+}
+
+export function generateComparison(options: ComparatorOptions): ComparisonResult[] {
+  const modelNames = options.modelNames || { clt: "CLT", pj: "PJ (Simples Nacional)", coop: "Cooperado" }
+  return [
+    calculateFullClt(options.targetLiquidity, modelNames.clt, { monthlyBenefits: options.cltBenefitsMonthly ?? 0, annualBonus: options.cltAnnualBonus ?? 0, includeFgts: options.includeFgts ?? true }),
+    calculateSimplePj(options.targetLiquidity, options.pjTaxRate, modelNames.pj),
+    calculateCooperative(options.targetLiquidity, options.coopAdminFeeRate, options.businessVacationDays, options.proLaboreValue, modelNames.coop)
+  ]
+}
+export const DEFAULT_OPTIONS: Required<Omit<ComparatorOptions, "modelNames" | "includeFgts">> = {
+  targetLiquidity: 100_000,
+  pjTaxRate: 0.06,
+  coopAdminFeeRate: 0.03,
+  businessVacationDays: 10,
+  proLaboreValue: 1_000,
+  cltBenefitsMonthly: 0,
+  cltAnnualBonus: 0,
+}
+
+// Modo "tenho uma proposta CLT": o pacote anual dessa proposta vira a meta que PJ e Cooperado precisam igualar
+export function annualTargetFromCltOffer(gross: number, options: Pick<ComparatorOptions, "cltBenefitsMonthly" | "cltAnnualBonus" | "includeFgts"> = {}): number {
+  return cltYear(gross, { monthlyBenefits: options.cltBenefitsMonthly ?? 0, annualBonus: options.cltAnnualBonus ?? 0, includeFgts: options.includeFgts ?? true }).annualTotal
+}
+
+// Faturamento em moeda estrangeira: quanto cobrar para receber `brl` em reais, descontado o spread da conversão
+export function foreignAmount(brl: number, exchangeRate: number, spread: number): number {
+  const effectiveRate = exchangeRate * (1 - spread)
+  return effectiveRate > 0 ? brl / effectiveRate : 0
+}