feature: update to 2024 tax specs

src/components/irpf-selector.ts

@@ -1,8 +1,8 @@
 import { LitElement, PropertyValues, css, html } from 'lit';
 import { customElement, property, state } from 'lit/decorators.js';
 import { inputCheckboxStyles, inputNumberStyles } from '../shared-styles';
+import { IRPF_TABLE } from '../taxes-2024';
 import { classMap } from 'lit/directives/class-map.js';
-import irpfTable from '../irpf-table';
 
 @customElement('irpf-selector')
 export class IrpfSelector extends LitElement {
@@ -41,7 +41,7 @@ export class IrpfSelector extends LitElement {
 
   willUpdate(changedProperties: PropertyValues<this>) {
     if (this.automatic) {
-      const level = irpfTable[Object.keys(irpfTable).find((t) => Number(t) >= this.salary)];
+      const level = IRPF_TABLE[Object.keys(IRPF_TABLE).find((t) => Number(t) >= this.salary)];
       this.irpf = level[this.descendants] ?? level[level.length - 1];
     }
     if (changedProperties.has('irpf')) {

src/components/net-salary-calculator.ts

@@ -2,6 +2,7 @@ import './gross-salary-selector';
 import './irpf-selector';
 import './payments-selector';
 import { LitElement, css, html } from 'lit';
+import { MAXIMUM_SS_ANNUAL_QUOTE, SS_CONTRIBUTION_RATE } from '../taxes-2024';
 import { customElement, state } from 'lit/decorators.js';
 
 @customElement('net-salary-calculator')
@@ -41,8 +42,6 @@ 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) {
@@ -59,7 +58,7 @@ export class NetSalaryCalculator extends LitElement {
 
   willUpdate() {
     const irpfContribution = this.salary * this.irpf;
-    const socialSecurityContribution = Math.min(this.salary, this.MAXIMUM_SS_ANNUAL_QUOTE) * this.SS_CONTRIBUTION_RATE;
+    const socialSecurityContribution = Math.min(this.salary, MAXIMUM_SS_ANNUAL_QUOTE) * SS_CONTRIBUTION_RATE;
     this.netSalary = (this.salary - irpfContribution - socialSecurityContribution) / this.payments;
   }
 

src/taxes-2024.ts

@@ -0,0 +1,43 @@
+export const SS_CONTRIBUTION_RATE = 0.0647;
+
+export const MAXIMUM_SS_ANNUAL_QUOTE = 4720.50 * 12;
+
+export const IRPF_TABLE = {
+  14000: [0],
+  15410: [5, 3, 0],
+  16230: [6, 4, 1, 0],
+  17370: [7, 5, 3, 0],
+  18680: [8, 6, 4, 0],
+  19970: [9, 7, 5, 2, 0],
+  21520: [10, 8, 6, 3, 0],
+  23350: [11, 10, 8, 5, 1, 0],
+  24970: [12, 11, 9, 6, 3, 0],
+  26930: [13, 12, 10, 7, 4, 0],
+  29260: [14, 13, 11, 9, 6, 2, 0],
+  32010: [15, 14, 13, 10, 8, 4, 0],
+  35330: [16, 15, 14, 12, 9, 6, 0],
+  39900: [17, 16, 15, 13, 11, 8, 0],
+  43590: [18, 17, 16, 15, 13, 10, 2],
+  46980: [19, 18, 17, 16, 14, 12, 4],
+  50950: [20, 19, 18, 17, 15, 13, 7],
+  55350: [21, 20, 20, 18, 17, 15, 9],
+  59890: [22, 21, 21, 19, 18, 16, 11],
+  63800: [23, 22, 22, 21, 19, 18, 12],
+  68040: [24, 23, 23, 22, 21, 19, 14],
+  72840: [25, 25, 24, 23, 22, 20, 16],
+  78390: [26, 26, 25, 24, 23, 22, 17],
+  84410: [27, 27, 26, 25, 24, 23, 19],
+  89690: [28, 28, 27, 26, 25, 24, 20],
+  95680: [29, 29, 28, 27, 27, 25, 22],
+  102280: [30, 30, 29, 29, 28, 27, 23],
+  110120: [31, 31, 30, 30, 29, 28, 25],
+  118780: [32, 32, 31, 31, 30, 29, 26],
+  128700: [33, 33, 32, 32, 31, 30, 28],
+  139880: [34, 34, 33, 33, 32, 32, 29],
+  153200: [35, 35, 34, 34, 33, 33, 31],
+  167790: [36, 36, 36, 35, 35, 34, 32],
+  185460: [37, 37, 37, 36, 36, 35, 33],
+  207280: [38, 38, 38, 37, 37, 36, 35],
+  230150: [39, 39, 39, 38, 38, 37, 36],
+  Infinity: [40, 40, 40, 39, 39, 39, 37],
+};

test/irpf-selector.test.ts

@@ -34,8 +34,8 @@ describe('irpf-selector', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(detail.irpf).to.equal(21);
-      expect(irpfInput.value).to.equal('21');
+      expect(detail.irpf).to.equal(20);
+      expect(irpfInput.value).to.equal('20');
     });
 
     it('50000 salary, automatic irpf, 4 descendants', async () => {
@@ -50,8 +50,8 @@ describe('irpf-selector', () => {
       while (el.isUpdatePending) {
         await el.updateComplete;
       }
-      expect(detail.irpf).to.equal(17);
-      expect(irpfInput.value).to.equal('17');
+      expect(detail.irpf).to.equal(15);
+      expect(irpfInput.value).to.equal('15');
     });
 
     it('50000 salary, 20% IRPF', async () => {

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('1392,50');
+      expect(el.shadowRoot.innerHTML).contains('1392,17');
     });
 
     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('2215,71');
+      expect(el.shadowRoot.innerHTML).contains('2215,14');
     });
 
     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('3760,04');
+      expect(el.shadowRoot.innerHTML).contains('3744,58');
     });
 
     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('4037,18');
+      expect(el.shadowRoot.innerHTML).contains('4023,93');
     });
 
     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('52.499.710,04');
+      expect(el.shadowRoot.innerHTML).contains('52.499.694,58');
     });
   });
 });