feature: update to 2023 tax specs

acalvo · Sep 9, 2023 · 2147bc9 · 2147bc9
1 parent 06a6101
commit 2147bc9
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Showing 3 changed files with 52 additions and 45 deletions.
diff --git a/src/components/net-salary-calculator.ts b/src/components/net-salary-calculator.ts
@@ -41,18 +41,28 @@ export class NetSalaryCalculator extends LitElement {
   @state()
   payments = 12;
 
+  MAXIMUM_SS_ANNUAL_QUOTE = 4495.50 * 12;
+  SS_CONTRIBUTION_RATE = 0.0645;
+  netSalary = 0;
+
   private setSalary(event: CustomEvent) {
     this.salary = event.detail.salary;
   }
 
   private setIrpf(event: CustomEvent) {
-    this.irpf = event.detail.irpf;
+    this.irpf = event.detail.irpf / 100;
   }
 
   private setPayments(event: CustomEvent) {
     this.payments = event.detail.payments;
   }
 
+  willUpdate() {
+    const irpfContribution = this.salary * this.irpf;
+    const socialSecurityContribution = Math.min(this.salary, this.MAXIMUM_SS_ANNUAL_QUOTE) * this.SS_CONTRIBUTION_RATE;
+    this.netSalary = (this.salary - irpfContribution - socialSecurityContribution) / this.payments;
+  }
+
   render() {
     return html`
       <div>
@@ -67,10 +77,7 @@ export class NetSalaryCalculator extends LitElement {
       <hr>
       <p>
         Sueldo neto mensual:
-        <strong>${((1 - this.irpf / 100 - 0.0635) * this.salary / this.payments).toLocaleString('es', {
-      maximumFractionDigits: 2,
-      minimumFractionDigits: 2
-    })}&nbsp;€</strong>
+        <strong>${this.netSalary.toLocaleString('es', { style: 'currency', currency: 'EUR' })}</strong>
       </p>
     `;
   }

diff --git a/src/irpf-table.ts b/src/irpf-table.ts
@@ -1,39 +1,39 @@
 export default {
   14000: [0],
-  15070: [5, 3, 0],
-  15830: [6, 4, 2, 0],
-  16880: [7, 5, 3, 0],
-  18150: [8, 6, 4, 0],
-  19540: [9, 7, 5, 2, 0],
-  21050: [10, 8, 7, 3, 0],
-  22760: [11, 10, 8, 5, 1, 0],
-  24070: [12, 11, 9, 6, 3, 0],
-  26080: [13, 12, 10, 8, 4, 0],
-  28330: [14, 13, 11, 9, 6, 2, 0],
-  30990: [15, 14, 13, 10, 8, 4, 0],
-  34210: [16, 15, 14, 12, 9, 6, 0],
-  38650: [17, 16, 15, 13, 11, 8, 0],
-  42060: [18, 17, 16, 15, 13, 10, 3],
-  45340: [19, 18, 17, 16, 15, 12, 5],
-  49170: [20, 19, 18, 17, 15, 13, 7],
-  52920: [21, 20, 20, 18, 17, 15, 9],
-  57270: [22, 21, 21, 19, 18, 16, 11],
-  60980: [23, 22, 22, 21, 19, 18, 12],
-  65050: [24, 23, 23, 22, 21, 19, 14],
-  69670: [25, 25, 24, 23, 22, 20, 16],
-  74950: [26, 26, 25, 24, 23, 22, 17],
-  80720: [27, 27, 26, 25, 24, 23, 19],
-  85740: [28, 28, 27, 26, 25, 24, 20],
-  91450: [29, 29, 28, 27, 27, 25, 22],
-  97970: [30, 30, 29, 29, 28, 27, 23],
-  105500: [31, 31, 30, 30, 29, 28, 25],
-  113490: [32, 32, 31, 31, 30, 29, 26],
-  122900: [33, 33, 32, 32, 31, 30, 28],
-  134030: [34, 34, 33, 33, 32, 32, 29],
-  146790: [35, 35, 34, 34, 33, 33, 31],
-  160770: [36, 36, 36, 35, 35, 34, 32],
-  177700: [37, 37, 37, 36, 36, 35, 33],
-  198600: [38, 38, 38, 37, 37, 36, 35],
-  220450: [39, 39, 39, 38, 38, 37, 36],
+  15220: [5, 3, 0],
+  15980: [6, 4, 1, 0],
+  17090: [7, 5, 3, 0],
+  18380: [8, 6, 4, 0],
+  19730: [9, 7, 5, 2, 0],
+  21260: [10, 8, 7, 3, 0],
+  23020: [11, 10, 8, 5, 1, 0],
+  24340: [12, 11, 9, 6, 3, 0],
+  26450: [13, 12, 10, 7, 4, 0],
+  28730: [14, 13, 11, 9, 6, 2, 0],
+  31440: [15, 14, 13, 10, 8, 4, 0],
+  34700: [16, 15, 14, 12, 9, 6, 0],
+  39200: [17, 16, 15, 13, 11, 8, 0],
+  42730: [18, 17, 16, 15, 13, 10, 2],
+  46060: [19, 18, 17, 16, 14, 12, 5],
+  49950: [20, 19, 18, 17, 15, 13, 7],
+  54440: [21, 20, 20, 18, 17, 15, 9],
+  58910: [22, 21, 21, 19, 18, 16, 11],
+  62530: [23, 22, 22, 21, 19, 18, 12],
+  66690: [24, 23, 23, 22, 21, 19, 14],
+  71430: [25, 25, 24, 23, 22, 20, 16],
+  76990: [26, 26, 25, 24, 23, 22, 17],
+  82800: [27, 27, 26, 25, 24, 23, 19],
+  87810: [28, 28, 27, 26, 25, 24, 20],
+  93650: [29, 29, 28, 27, 27, 25, 22],
+  100330: [30, 30, 29, 29, 28, 27, 23],
+  108030: [31, 31, 30, 30, 29, 28, 25],
+  116500: [32, 32, 31, 31, 30, 29, 26],
+  125820: [33, 33, 32, 32, 31, 30, 28],
+  137200: [34, 34, 33, 33, 32, 32, 29],
+  150220: [35, 35, 34, 34, 33, 33, 31],
+  164530: [36, 36, 36, 35, 35, 34, 32],
+  181840: [37, 37, 37, 36, 36, 35, 33],
+  203240: [38, 38, 38, 37, 37, 36, 35],
+  225470: [39, 39, 39, 38, 38, 37, 36],
   Infinity: [40, 40, 40, 39, 39, 39, 37],
 };
diff --git a/test/net-salary-calculator.test.ts b/test/net-salary-calculator.test.ts
@@ -45,7 +45,7 @@ describe('net-salary-calculator', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(el.shadowRoot.innerHTML).contains('1394,17');
+      expect(el.shadowRoot.innerHTML).contains('1392,50');
     });
 
     it('40000 salary, automatic IPRF, 2 descendants, 14 payments', async () => {
@@ -63,7 +63,7 @@ describe('net-salary-calculator', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(el.shadowRoot.innerHTML).contains('2218,57');
+      expect(el.shadowRoot.innerHTML).contains('2215,71');
     });
 
     it('60000 salary, automatic IPRF, 4 descendants, 12 payments', async () => {
@@ -78,7 +78,7 @@ describe('net-salary-calculator', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(el.shadowRoot.innerHTML).contains('3732,50');
+      expect(el.shadowRoot.innerHTML).contains('3760,04');
     });
 
     it('80000 salary, 25% IPRF, 14 payments', async () => {
@@ -99,7 +99,7 @@ describe('net-salary-calculator', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(el.shadowRoot.innerHTML).contains('3922,86');
+      expect(el.shadowRoot.innerHTML).contains('4037,18');
     });
 
     it('1000000000 salary, automatic IRPF, 100 descendants, 12 payments', async () => {
@@ -114,7 +114,7 @@ describe('net-salary-calculator', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(el.shadowRoot.innerHTML).contains('47.208.333,33');
+      expect(el.shadowRoot.innerHTML).contains('52.499.710,04');
     });
   });
 });