shutro-erp 0.3.4 → 0.3.6

package/dist/l10n_bd_payroll/data.d.ts

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+/**
+ * Bangladesh payroll as data (RFC 0024 §2.3): two salary structures, the parameters they read and the income tax
+ * slabs. Nothing here is code: a payroll manager changes any value in Payroll › Configuration, and a new fiscal
+ * year's rates are a new parameter or slab table with its dates — never an edit of the old one.
+ *
+ * **Verify before use.** The tax figures below (the tax-free threshold and bands, the exemption cap, the investment
+ * rebate and the minimum tax) follow the Finance Act as last known when this was written; each carries a note to
+ * check it against the year's Finance Act and the NBR's circular. Company policies (the basic's share, the house
+ * rent, provident fund rates) are defaults to adjust.
+ */
+export interface ParameterData {
+    readonly code: string;
+    readonly name: string;
+    readonly value: string;
+    readonly dateFrom?: string;
+    readonly dateTo?: string;
+    readonly note: string;
+}
+export declare const PARAMETERS: readonly ParameterData[];
+export interface SlabData {
+    readonly code: string;
+    readonly name: string;
+    readonly dateFrom: string;
+    readonly dateTo: string;
+    readonly note: string;
+    readonly bands: readonly {
+        readonly upTo: string | null;
+        readonly rate: string;
+    }[];
+}
+export declare const SLABS: readonly SlabData[];
+export interface RuleData {
+    readonly sequence: number;
+    readonly code: string;
+    readonly name: string;
+    readonly category: 'basic' | 'allowance' | 'deduction' | 'contribution' | 'info';
+    readonly formula: string;
+    readonly condition?: string;
+    readonly appearsOnSlip?: boolean;
+    readonly note?: string;
+}
+export interface StructureData {
+    readonly name: string;
+    readonly note: string;
+    readonly rules: readonly RuleData[];
+}
+export declare const STRUCTURES: readonly StructureData[];

package/dist/l10n_bd_payroll/data.js

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+/**
+ * Bangladesh payroll as data (RFC 0024 §2.3): two salary structures, the parameters they read and the income tax
+ * slabs. Nothing here is code: a payroll manager changes any value in Payroll › Configuration, and a new fiscal
+ * year's rates are a new parameter or slab table with its dates — never an edit of the old one.
+ *
+ * **Verify before use.** The tax figures below (the tax-free threshold and bands, the exemption cap, the investment
+ * rebate and the minimum tax) follow the Finance Act as last known when this was written; each carries a note to
+ * check it against the year's Finance Act and the NBR's circular. Company policies (the basic's share, the house
+ * rent, provident fund rates) are defaults to adjust.
+ */
+const VERIFY = 'Verify against the Finance Act and the NBR circular of the income year before use.';
+const POLICY = 'A company policy: adjust to yours.';
+export const PARAMETERS = [
+    {
+        code: 'BD_BASIC_PCT',
+        name: 'Basic, % of the gross (standard structure)',
+        value: '60',
+        note: POLICY,
+    },
+    {
+        code: 'BD_HOUSE_RENT_PCT',
+        name: 'House rent, % of the basic (standard structure)',
+        value: '50',
+        note: POLICY,
+    },
+    {
+        code: 'BD_MEDICAL_PCT',
+        name: 'Medical, % of the basic (standard structure)',
+        value: '10',
+        note: POLICY,
+    },
+    {
+        code: 'BD_RMG_HOUSE_RENT_PCT',
+        name: 'House rent, % of the basic (garments)',
+        value: '50',
+        note: 'The garments minimum wage gazette (2023): house rent 50% of the basic.',
+    },
+    {
+        code: 'BD_RMG_MEDICAL',
+        name: 'Medical allowance (garments)',
+        value: '750',
+        note: 'The garments minimum wage gazette (2023).',
+    },
+    {
+        code: 'BD_RMG_TRANSPORT',
+        name: 'Transport allowance (garments)',
+        value: '450',
+        note: 'The garments minimum wage gazette (2023).',
+    },
+    {
+        code: 'BD_RMG_FOOD',
+        name: 'Food allowance (garments)',
+        value: '1250',
+        note: 'The garments minimum wage gazette (2023).',
+    },
+    {
+        code: 'BD_OT_DIVISOR',
+        name: 'Hours in a month for the hourly basic',
+        value: '208',
+        note: 'Overtime at the shift’s rate (twice, Labour Act s.108) of the basic ÷ 208 an hour.',
+    },
+    {
+        code: 'BD_FESTIVAL_SERVICE_MONTHS',
+        name: 'Service before festival bonuses (months)',
+        value: '12',
+        note: 'Two festival bonuses a year after a year of continuous service, each up to the basic.',
+    },
+    {
+        code: 'BD_PF_EMPLOYEE_PCT',
+        name: 'Provident fund, employee, % of the basic',
+        value: '10',
+        note: POLICY,
+    },
+    {
+        code: 'BD_PF_EMPLOYER_PCT',
+        name: 'Provident fund, employer, % of the basic',
+        value: '10',
+        note: POLICY,
+    },
+    {
+        code: 'BD_TAX_EXEMPT_CAP',
+        name: 'Salary exempt from tax: at most (a year)',
+        value: '450000',
+        note: `The lower of a third of the salary income and this. ${VERIFY}`,
+    },
+    {
+        code: 'BD_REBATE_PCT_TAXABLE',
+        name: 'Investment rebate: at most this % of the taxable income',
+        value: '3',
+        note: VERIFY,
+    },
+    {
+        code: 'BD_REBATE_PCT_INVEST',
+        name: 'Investment rebate: at most this % of the eligible investment',
+        value: '15',
+        note: VERIFY,
+    },
+    { code: 'BD_REBATE_CAP', name: 'Investment rebate: at most', value: '1000000', note: VERIFY },
+    {
+        code: 'BD_MIN_TAX',
+        name: 'Minimum tax when taxable',
+        value: '5000',
+        note: `Dhaka and Chattogram city corporations; lower elsewhere. ${VERIFY}`,
+    },
+];
+export const SLABS = [
+    {
+        code: 'BD_TAX',
+        name: 'Income tax, individuals — income year 2025–26',
+        dateFrom: '2025-07-01',
+        dateTo: '2026-06-30',
+        note: `Tax-free 3,50,000; then 5%, 10%, 15%, 20%, 25% and 30%. ${VERIFY}`,
+        bands: [
+            { upTo: '350000', rate: '0' },
+            { upTo: '450000', rate: '5' },
+            { upTo: '850000', rate: '10' },
+            { upTo: '1350000', rate: '15' },
+            { upTo: '1850000', rate: '20' },
+            { upTo: '3850000', rate: '25' },
+            { upTo: null, rate: '30' },
+        ],
+    },
+    {
+        code: 'BD_TAX',
+        name: 'Income tax, individuals — income years 2026–27 and 2027–28',
+        dateFrom: '2026-07-01',
+        dateTo: '2028-06-30',
+        note: `Tax-free 3,75,000, the 5% band gone; then 10%, 15%, 20%, 25% and 30%. ${VERIFY}`,
+        bands: [
+            { upTo: '375000', rate: '0' },
+            { upTo: '675000', rate: '10' },
+            { upTo: '1075000', rate: '15' },
+            { upTo: '1575000', rate: '20' },
+            { upTo: '3575000', rate: '25' },
+            { upTo: null, rate: '30' },
+        ],
+    },
+];
+const PRORATA = 'CONTRACT_DAYS / PERIOD_DAYS';
+/** What both structures share after the pay itself: overtime, the festival bonus, deductions and income tax. */
+const COMMON = [
+    {
+        sequence: 50,
+        code: 'OVERTIME',
+        name: 'Overtime',
+        category: 'allowance',
+        formula: 'BASIC / P_BD_OT_DIVISOR * OVERTIME_RATE * OVERTIME_HOURS',
+        condition: 'OVERTIME_HOURS > 0',
+        note: 'Approved overtime at the shift’s rate of the hourly basic.',
+    },
+    {
+        sequence: 55,
+        code: 'FESTIVAL_BONUS',
+        name: 'Festival bonus',
+        category: 'allowance',
+        formula: 'BASIC',
+        condition: 'FESTIVAL and SERVICE_MONTHS >= P_BD_FESTIVAL_SERVICE_MONTHS',
+        note: 'In a run marked as a festival bonus run, after the qualifying service.',
+    },
+    {
+        sequence: 60,
+        code: 'ABSENCE',
+        name: 'Absence',
+        category: 'deduction',
+        formula: 'BASIC / 30 * ABSENT_DAYS',
+        condition: 'ABSENT_DAYS > 0',
+    },
+    {
+        sequence: 65,
+        code: 'PF_EMPLOYEE',
+        name: 'Provident fund (own share)',
+        category: 'deduction',
+        formula: 'BASIC * P_BD_PF_EMPLOYEE_PCT / 100',
+        condition: 'E_PF_MEMBER > 0',
+        note: 'For members: a per-person value PF_MEMBER = 1.',
+    },
+    {
+        sequence: 66,
+        code: 'PF_EMPLOYER',
+        name: 'Provident fund (company’s share)',
+        category: 'contribution',
+        formula: 'BASIC * P_BD_PF_EMPLOYER_PCT / 100',
+        condition: 'E_PF_MEMBER > 0',
+    },
+    {
+        sequence: 70,
+        code: 'LOAN',
+        name: 'Loan instalment',
+        category: 'deduction',
+        formula: 'LOAN',
+        condition: 'LOAN > 0',
+    },
+    // Income tax deducted at source: the year's tax on the salary projected over the fiscal year, less what was
+    // already deducted, spread over the months left. Irregular pay (overtime, festival bonuses) is taxed when paid.
+    {
+        sequence: 80,
+        code: 'TAXABLE_PAY',
+        name: 'Taxable pay this month',
+        category: 'info',
+        formula: 'GROSS',
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 81,
+        code: 'REGULAR_PAY',
+        name: 'Regular pay (projected forward)',
+        category: 'info',
+        formula: 'GROSS - OVERTIME - FESTIVAL_BONUS',
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 82,
+        code: 'ANNUAL_INCOME',
+        name: 'Salary income for the year (projected)',
+        category: 'info',
+        formula: 'YTD_TAXABLE_PAY + TAXABLE_PAY + REGULAR_PAY * (MONTHS_LEFT - 1)',
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 83,
+        code: 'TAX_EXEMPT',
+        name: 'Exempt salary',
+        category: 'info',
+        formula: 'min(ANNUAL_INCOME / 3, P_BD_TAX_EXEMPT_CAP)',
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 84,
+        code: 'TAXABLE_INCOME',
+        name: 'Taxable income for the year',
+        category: 'info',
+        formula: 'max(0, ANNUAL_INCOME - TAX_EXEMPT)',
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 85,
+        code: 'TAX_GROSS',
+        name: 'Tax on it',
+        category: 'info',
+        formula: "slab('BD_TAX', TAXABLE_INCOME)",
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 86,
+        code: 'TAX_REBATE',
+        name: 'Investment rebate',
+        category: 'info',
+        formula: 'min(TAXABLE_INCOME * P_BD_REBATE_PCT_TAXABLE / 100, E_INVESTMENT * P_BD_REBATE_PCT_INVEST / 100, P_BD_REBATE_CAP)',
+        appearsOnSlip: false,
+        note: 'The year’s eligible investment: a per-person value INVESTMENT.',
+    },
+    {
+        sequence: 87,
+        code: 'TAX_YEAR',
+        name: 'Tax for the year',
+        category: 'info',
+        formula: 'if(TAX_GROSS > 0, max(TAX_GROSS - TAX_REBATE, P_BD_MIN_TAX), 0)',
+        appearsOnSlip: false,
+    },
+    {
+        sequence: 90,
+        code: 'TDS',
+        name: 'Income tax (deducted at source)',
+        category: 'deduction',
+        formula: 'max(0, round((TAX_YEAR - YTD_TDS) / MONTHS_LEFT, 0))',
+        condition: 'TAX_YEAR > 0 or YTD_TDS > 0',
+    },
+];
+export const STRUCTURES = [
+    {
+        name: 'Bangladesh — standard',
+        note: 'The gross split into basic, house rent, medical and conveyance; overtime, festival bonuses, provident fund and income tax at source.',
+        rules: [
+            {
+                sequence: 10,
+                code: 'BASIC',
+                name: 'Basic',
+                category: 'basic',
+                formula: `WAGE * P_BD_BASIC_PCT / 100 * ${PRORATA}`,
+            },
+            {
+                sequence: 20,
+                code: 'HOUSE_RENT',
+                name: 'House rent',
+                category: 'allowance',
+                formula: 'BASIC * P_BD_HOUSE_RENT_PCT / 100',
+            },
+            {
+                sequence: 30,
+                code: 'MEDICAL',
+                name: 'Medical',
+                category: 'allowance',
+                formula: 'BASIC * P_BD_MEDICAL_PCT / 100',
+            },
+            {
+                sequence: 40,
+                code: 'CONVEYANCE',
+                name: 'Conveyance',
+                category: 'allowance',
+                formula: `max(0, WAGE * ${PRORATA} - BASIC - HOUSE_RENT - MEDICAL)`,
+            },
+            ...COMMON,
+        ],
+    },
+    {
+        name: 'Bangladesh — garments (RMG)',
+        note: 'The garments minimum wage structure: the gross less the fixed medical, transport and food allowances is the basic and its house rent.',
+        rules: [
+            {
+                sequence: 10,
+                code: 'BASIC',
+                name: 'Basic',
+                category: 'basic',
+                formula: `(WAGE - P_BD_RMG_MEDICAL - P_BD_RMG_TRANSPORT - P_BD_RMG_FOOD) / (1 + P_BD_RMG_HOUSE_RENT_PCT / 100) * ${PRORATA}`,
+            },
+            {
+                sequence: 20,
+                code: 'HOUSE_RENT',
+                name: 'House rent',
+                category: 'allowance',
+                formula: 'BASIC * P_BD_RMG_HOUSE_RENT_PCT / 100',
+            },
+            {
+                sequence: 30,
+                code: 'MEDICAL',
+                name: 'Medical',
+                category: 'allowance',
+                formula: `P_BD_RMG_MEDICAL * ${PRORATA}`,
+            },
+            {
+                sequence: 40,
+                code: 'CONVEYANCE',
+                name: 'Transport',
+                category: 'allowance',
+                formula: `P_BD_RMG_TRANSPORT * ${PRORATA}`,
+            },
+            {
+                sequence: 45,
+                code: 'FOOD',
+                name: 'Food',
+                category: 'allowance',
+                formula: `P_BD_RMG_FOOD * ${PRORATA}`,
+            },
+            ...COMMON,
+        ],
+    },
+];

package/dist/l10n_bd_payroll/index.d.ts

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+import { defineModule } from '../modules-sdk/index.js';
+export { PARAMETERS, type RuleData, SLABS, STRUCTURES } from './data.js';
+export { installBangladeshPayroll, l10nBdPayrollShutro } from './module.js';
+export declare const l10nBdPayroll: ReturnType<typeof defineModule>;

package/dist/l10n_bd_payroll/index.js

@@ -0,0 +1,24 @@
+/**
+ * @packageDocumentation
+ * `shutro-erp/l10n_bd_payroll`: Bangladesh payroll (RFC 0024 §2.3), proposed whenever the Bangladesh localization and
+ * Payroll are installed. Two salary structures — standard, and garments (RMG) on the minimum wage breakdown — with
+ * overtime at the shift's rate of the basic ÷ 208, festival bonuses after a year's service, absence on the basic,
+ * provident fund for its members, and income tax deducted at source from the year's slabs, the exemption, the
+ * investment rebate and the minimum tax, spread over the months left. All of it data a payroll manager can change.
+ */
+import { l10nBd } from '../l10n_bd/index.js';
+import { defineModule } from '../modules-sdk/index.js';
+import { payroll } from '../payroll/index.js';
+import { installBangladeshPayroll, l10nBdPayrollShutro } from './module.js';
+export { PARAMETERS, SLABS, STRUCTURES } from './data.js';
+export { installBangladeshPayroll, l10nBdPayrollShutro } from './module.js';
+export const l10nBdPayroll = defineModule({
+    shutro: l10nBdPayrollShutro,
+    kosh: '^0.1.0',
+    depends: [l10nBd, payroll],
+    bridge: [l10nBd, payroll],
+    hooks: { defaults: async (env) => installBangladeshPayroll(env) },
+    accessLevels: {
+        user: { label: 'Bangladesh payroll', groups: ['l10n_bd_payroll.user'] },
+    },
+});