Class: HrLite::SlipBuilder

Inherits:
Object
  • Object
show all
Defined in:
app/services/hr_lite/slip_builder.rb

Overview

Assembles one employee's slip numbers for a run. Sequence: attendance summary -> proration -> PF -> ESI -> PT -> TDS -> totals. Every line is rounded by its own statutory rule exactly once; net pay is a plain subtraction of already-rounded lines, so nothing can drift.

Class Method Summary collapse

Instance Method Summary collapse

Constructor Details

#initialize(run, user, structure, profile, lop_override, tds_override) ⇒ SlipBuilder

Returns a new instance of SlipBuilder.



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# File 'app/services/hr_lite/slip_builder.rb', line 11

def initialize(run, user, structure, profile, lop_override, tds_override)
  @run = run
  @user = user
  @structure = structure
  @profile = profile
  @lop_override = lop_override
  @tds_override = tds_override
  @rates = StatutoryRateCard.for(run.period_month)
end

Class Method Details

.call(run:, user:, structure:, profile:, lop_override: nil, tds_override: nil) ⇒ Object 



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# File 'app/services/hr_lite/slip_builder.rb', line 7

def self.call(run:, user:, structure:, profile:, lop_override: nil, tds_override: nil)
  new(run, user, structure, profile, lop_override, tds_override).call
end

Instance Method Details

#call ⇒ Object 



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# File 'app/services/hr_lite/slip_builder.rb', line 21

def call
  summary = AttendanceSummary.for(user: @user, month: @run.period_month)
  days_in_month = summary[:days_in_month]
  # Clamped defensively: a stored negative override (written before the
  # controller bounded them) would otherwise pay more days than the month has.
  lop = [ Money.d(@lop_override || summary[:lop_days]), BigDecimal(0) ].max
  # `upcoming` is normally zero — PayrollRun refuses a month that has not
  # ended — but subtracting it means a legacy run for an open month cannot
  # pay for days nobody has worked yet.
  payable = [ Money.d(days_in_month) - Money.d(summary[:out_of_window]) -
              Money.d(summary[:upcoming]) - lop, Money.d(0) ].max

  earnings = Calculators::Proration.call(
    structure: @structure, payable_days: payable, days_in_month: days_in_month
  )
  gross_earned = earnings.sum(BigDecimal(0)) { |row| row[:amount] }
  basic_earned = earnings.find { |row| row[:code] == "basic" }&.fetch(:amount) || BigDecimal(0)

  deductions = []
  employer_costs = {}

  if @structure.pf_applicable
    pf = Calculators::Pf.call(basic_earned: basic_earned,
                              on_full_basic: @structure.pf_on_full_basic, rates: @rates[:pf])
    deductions << { code: "pf_employee", label: "Provident fund", amount: pf.employee,
                    meta: { pf_wage: pf.pf_wage.to_s("F") } }
    employer_costs.merge!(
      pf_eps: pf.employer_eps, pf_epf: pf.employer_epf,
      edli: pf.edli, pf_admin: pf.admin_charges
    )
  end

  esi = Calculators::Esi.call(monthly_gross: esi_reference_gross, gross_earned: gross_earned,
                              applicable: @structure.esi_applicable, rates: @rates[:esi])
  if esi.applicable?
    deductions << { code: "esi_employee", label: "ESI", amount: esi.employee }
    employer_costs[:esi_employer] = esi.employer
  end

  pt = Calculators::ProfessionalTax.call(state: @structure.pt_state, gross_earned: gross_earned,
                                         period_month: @run.period_month, rates: @rates[:pt])
  deductions << { code: "pt", label: "Professional tax", amount: pt } if pt.positive?

  fy = SalarySlip.fy_to_date(@user, @run.period_month)
  tds = Calculators::Tds.call(
    regime: @profile.tax_regime,
    structure_monthly_gross: @structure.monthly_gross,
    gross_earned_this_month: gross_earned,
    # Plus anything paid this FY that this install never ran — a previous
    # employer, or the months before payroll was switched on. Without it a
    # mid-year start projects those months as zero income and can land the
    # whole year under the rebate cap.
    fy_gross_paid: fy[:gross] + Money.d(@profile.fy_opening_gross),
    fy_tds_paid: fy[:tds] + Money.d(@profile.fy_opening_tds),
    months_remaining: months_remaining_in_fy,
    declared_annual_deductions: @profile.declared_annual_deductions,
    rates: @rates[:income_tax],
    override: @tds_override
  )
  deductions << { code: "tds", label: "Income tax (TDS)", amount: tds.monthly } if tds.monthly.positive?

  total_deductions = deductions.sum(BigDecimal(0)) { |row| row[:amount] }

  {
    period_month: @run.period_month,
    days_in_month: days_in_month,
    payable_days: payable,
    # Recorded so the slip can say WHY a mid-month joiner's payable days
    # are short, instead of looking like days went missing.
    out_of_window_days: Money.d(summary[:out_of_window]),
    lop_days: Money.d(summary[:lop_days]),
    lop_override: @lop_override,
    tds_override: @tds_override,
    earnings: serialize_rows(earnings),
    deductions: serialize_rows(deductions),
    employer_costs: employer_costs.transform_values { |v| v.to_s("F") }.to_json,
    tax_details: tds.details.to_json,
    gross_earnings: gross_earned,
    total_deductions: total_deductions,
    # A heavy-LOP month can leave TDS (projected from the full structure)
    # larger than what was actually earned. Nobody is paid a negative
    # salary; PayrollRunProcessor warns when this floor bites.
    net_pay: [ gross_earned - total_deductions, BigDecimal(0) ].max,
    computed_at: Time.current
  }
end