mirror of
https://github.com/frappe/erpnext.git
synced 2026-06-02 19:59:12 +00:00
HRA tax exemption Indian regional (#14520)
* remove HRA fields fom declaration, proof submission * HRA fields, methods India regional * Company - remove Payroll Settings * HRA India regional, override methods * Patch to add HRA fields for India
This commit is contained in:
Ranjith Kurungadam
committed by
Nabin Hait
Nabin Hait
parent
d1f40ad0b6
commit
a8e047afc8
@@ -191,7 +191,52 @@ def make_custom_fields():
|
||||
'Employee': [
|
||||
dict(fieldname='ifsc_code', label='IFSC Code',
|
||||
fieldtype='Data', insert_after='bank_ac_no', print_hide=1,
|
||||
depends_on='eval:doc.salary_mode == "Bank"') ]
|
||||
depends_on='eval:doc.salary_mode == "Bank"')
|
||||
],
|
||||
'Company': [
|
||||
dict(fieldname='hra_section', label='HRA Settings',
|
||||
fieldtype='Section Break', insert_after='asset_received_but_not_billed'),
|
||||
dict(fieldname='hra_component', label='HRA Component',
|
||||
fieldtype='Link', options='Salary Component', insert_after='hra_section'),
|
||||
dict(fieldname='arrear_component', label='Arrear Component',
|
||||
fieldtype='Link', options='Salary Component', insert_after='hra_component')
|
||||
],
|
||||
'Employee Tax Exemption Declaration':[
|
||||
dict(fieldname='hra_section', label='HRA Exemption',
|
||||
fieldtype='Section Break', insert_after='declarations'),
|
||||
dict(fieldname='salary_structure_hra', label='HRA as per Salary Structure',
|
||||
fieldtype='Currency', insert_after='hra_section', read_only=1),
|
||||
dict(fieldname='monthly_house_rent', label='Monthly House Rent',
|
||||
fieldtype='Currency', insert_after='salary_structure_hra'),
|
||||
dict(fieldname='rented_in_metro_city', label='Rented in Metro City',
|
||||
fieldtype='Check', insert_after='monthly_house_rent'),
|
||||
dict(fieldname='hra_column_break', fieldtype='Column Break',
|
||||
insert_after='rented_in_metro_city'),
|
||||
dict(fieldname='annual_hra_exemption', label='Annual HRA Exemption',
|
||||
fieldtype='Currency', insert_after='hra_column_break', read_only=1),
|
||||
dict(fieldname='monthly_hra_exemption', label='Monthly HRA Exemption',
|
||||
fieldtype='Currency', insert_after='annual_hra_exemption', read_only=1)
|
||||
],
|
||||
'Employee Tax Exemption Proof Submission': [
|
||||
dict(fieldname='hra_section', label='HRA Exemption',
|
||||
fieldtype='Section Break', insert_after='tax_exemption_proofs'),
|
||||
dict(fieldname='house_rent_payment_amount', label='House Rent Payment Amount',
|
||||
fieldtype='Currency', insert_after='hra_section'),
|
||||
dict(fieldname='rented_in_metro_city', label='Rented in Metro City',
|
||||
fieldtype='Check', insert_after='house_rent_payment_amount'),
|
||||
dict(fieldname='rented_from_date', label='Rented From Date',
|
||||
fieldtype='Date', insert_after='rented_in_metro_city'),
|
||||
dict(fieldname='rented_to_date', label='Rented To Date',
|
||||
fieldtype='Date', insert_after='rented_from_date'),
|
||||
dict(fieldname='hra_column_break', fieldtype='Column Break',
|
||||
insert_after='rented_to_date'),
|
||||
dict(fieldname='monthly_house_rent', label='Monthly House Rent',
|
||||
fieldtype='Currency', insert_after='hra_column_break', read_only=1),
|
||||
dict(fieldname='monthly_hra_exemption', label='Monthly Eligible Amount',
|
||||
fieldtype='Currency', insert_after='monthly_house_rent', read_only=1),
|
||||
dict(fieldname='total_eligible_hra_exemption', label='Total Eligible HRA Exemption',
|
||||
fieldtype='Currency', insert_after='monthly_hra_exemption', read_only=1)
|
||||
]
|
||||
}
|
||||
|
||||
create_custom_fields(custom_fields, ignore_validate = frappe.flags.in_patch)
|
||||
@@ -250,4 +295,4 @@ def set_tds_account(docs, company):
|
||||
'doctype': 'Account', 'account_name': 'TDS', 'account_type': 'Tax',
|
||||
'parent_account': 'Duties and Taxes', 'company': company
|
||||
}
|
||||
])
|
||||
])
|
||||
|
||||
@@ -1,9 +1,11 @@
|
||||
import frappe, re
|
||||
from frappe import _
|
||||
from frappe.utils import cstr
|
||||
from frappe.utils import cstr, flt, date_diff, getdate
|
||||
from erpnext.regional.india import states, state_numbers
|
||||
from erpnext.controllers.taxes_and_totals import get_itemised_tax, get_itemised_taxable_amount
|
||||
from erpnext.controllers.accounts_controller import get_taxes_and_charges
|
||||
from erpnext.hr.utils import get_salary_assignment
|
||||
from erpnext.hr.doctype.salary_structure.salary_structure import make_salary_slip
|
||||
|
||||
def validate_gstin_for_india(doc, method):
|
||||
if not hasattr(doc, 'gstin'):
|
||||
@@ -107,3 +109,89 @@ def get_regional_address_details(out, doctype, company):
|
||||
return
|
||||
out["taxes_and_charges"] = default_tax
|
||||
out.taxes = get_taxes_and_charges(master_doctype, default_tax)
|
||||
|
||||
def calculate_annual_eligible_hra_exemption(doc):
|
||||
hra_component = frappe.db.get_value("Company", doc.company, "hra_component")
|
||||
annual_exemption, monthly_exemption, hra_amount = 0, 0, 0
|
||||
if hra_component:
|
||||
assignment = get_salary_assignment(doc.employee, getdate())
|
||||
if assignment and frappe.db.exists("Salary Detail", {
|
||||
"parent": assignment.salary_structure,
|
||||
"salary_component": hra_component, "parentfield": "earnings"}):
|
||||
hra_amount = get_hra_from_salary_slip(doc.employee, assignment.salary_structure, hra_component)
|
||||
if hra_amount:
|
||||
if doc.monthly_house_rent:
|
||||
annual_exemption = calculate_hra_exemption(assignment.salary_structure,
|
||||
assignment.base, hra_amount, doc.monthly_house_rent,
|
||||
doc.rented_in_metro_city)
|
||||
if annual_exemption > 0:
|
||||
monthly_exemption = annual_exemption / 12
|
||||
else:
|
||||
annual_exemption = 0
|
||||
return {"hra_amount": hra_amount, "annual_exemption": annual_exemption, "monthly_exemption": monthly_exemption}
|
||||
|
||||
def get_hra_from_salary_slip(employee, salary_structure, hra_component):
|
||||
salary_slip = make_salary_slip(salary_structure, employee=employee)
|
||||
for earning in salary_slip.earnings:
|
||||
if earning.salary_component == hra_component:
|
||||
return earning.amount
|
||||
|
||||
def calculate_hra_exemption(salary_structure, base, monthly_hra, monthly_house_rent, rented_in_metro_city):
|
||||
# TODO make this configurable
|
||||
exemptions = []
|
||||
frequency = frappe.get_value("Salary Structure", salary_structure, "payroll_frequency")
|
||||
# case 1: The actual amount allotted by the employer as the HRA.
|
||||
exemptions.append(get_annual_component_pay(frequency, monthly_hra))
|
||||
actual_annual_rent = monthly_house_rent * 12
|
||||
annual_base = get_annual_component_pay(frequency, base)
|
||||
# case 2: Actual rent paid less 10% of the basic salary.
|
||||
exemptions.append(flt(actual_annual_rent) - flt(annual_base * 0.1))
|
||||
# case 3: 50% of the basic salary, if the employee is staying in a metro city (40% for a non-metro city).
|
||||
exemptions.append(annual_base * 0.5 if rented_in_metro_city else annual_base * 0.4)
|
||||
# return minimum of 3 cases
|
||||
return min(exemptions)
|
||||
|
||||
def get_annual_component_pay(frequency, amount):
|
||||
if frequency == "Daily":
|
||||
return amount * 365
|
||||
elif frequency == "Weekly":
|
||||
return amount * 52
|
||||
elif frequency == "Fortnightly":
|
||||
return amount * 26
|
||||
elif frequency == "Monthly":
|
||||
return amount * 12
|
||||
elif frequency == "Bimonthly":
|
||||
return amount * 6
|
||||
|
||||
def validate_house_rent_dates(doc):
|
||||
if not doc.rented_to_date or not doc.rented_from_date:
|
||||
frappe.throw(_("House rented dates required for exemption calculation"))
|
||||
if date_diff(doc.rented_to_date, doc.rented_from_date) < 14:
|
||||
frappe.throw(_("House rented dates should be atleast 15 days apart"))
|
||||
proofs = frappe.db.sql("""select name from `tabEmployee Tax Exemption Proof Submission`
|
||||
where docstatus=1 and employee='{0}' and payroll_period='{1}' and
|
||||
(rented_from_date between '{2}' and '{3}' or rented_to_date between
|
||||
'{2}' and '{3}')""".format(doc.employee, doc.payroll_period,
|
||||
doc.rented_from_date, doc.rented_to_date))
|
||||
if proofs:
|
||||
frappe.throw(_("House rent paid days overlap with {0}").format(proofs[0][0]))
|
||||
|
||||
def calculate_hra_exemption_for_period(doc):
|
||||
monthly_rent, eligible_hra = 0, 0
|
||||
if doc.house_rent_payment_amount:
|
||||
validate_house_rent_dates(doc)
|
||||
# TODO receive rented months or validate dates are start and end of months?
|
||||
# Calc monthly rent, round to nearest .5
|
||||
factor = flt(date_diff(doc.rented_to_date, doc.rented_from_date) + 1)/30
|
||||
factor = round(factor * 2)/2
|
||||
monthly_rent = doc.house_rent_payment_amount / factor
|
||||
# update field used by calculate_annual_eligible_hra_exemption
|
||||
doc.monthly_house_rent = monthly_rent
|
||||
exemptions = calculate_annual_eligible_hra_exemption(doc)
|
||||
|
||||
if exemptions["monthly_exemption"]:
|
||||
# calc total exemption amount
|
||||
eligible_hra = exemptions["monthly_exemption"] * factor
|
||||
exemptions["monthly_house_rent"] = monthly_rent
|
||||
exemptions["total_eligible_hra_exemption"] = eligible_hra
|
||||
return exemptions
|
||||
|
||||
Reference in New Issue
Block a user