fix: HRA Exemption calculation in case of multiple salary structure assignments
diff --git a/erpnext/hr/utils.py b/erpnext/hr/utils.py
index 269e4aa..c730b19 100644
--- a/erpnext/hr/utils.py
+++ b/erpnext/hr/utils.py
@@ -439,20 +439,18 @@
return False
-def get_salary_assignment(employee, date):
- assignment = frappe.db.sql(
- """
- select * from `tabSalary Structure Assignment`
- where employee=%(employee)s
- and docstatus = 1
- and %(on_date)s >= from_date order by from_date desc limit 1""",
- {
- "employee": employee,
- "on_date": date,
- },
- as_dict=1,
+def get_salary_assignments(employee, payroll_period):
+ start_date, end_date = frappe.db.get_value(
+ "Payroll Period", payroll_period, ["start_date", "end_date"]
)
- return assignment[0] if assignment else None
+ assignments = frappe.db.get_all(
+ "Salary Structure Assignment",
+ filters={"employee": employee, "docstatus": 1, "from_date": ["between", (start_date, end_date)]},
+ fields=["*"],
+ order_by="from_date",
+ )
+
+ return assignments
def get_sal_slip_total_benefit_given(employee, payroll_period, component=False):
diff --git a/erpnext/regional/india/utils.py b/erpnext/regional/india/utils.py
index 6a7e113..6aa1f1f 100644
--- a/erpnext/regional/india/utils.py
+++ b/erpnext/regional/india/utils.py
@@ -1,14 +1,24 @@
import json
+import math
import re
import frappe
from frappe import _
from frappe.model.utils import get_fetch_values
-from frappe.utils import cint, cstr, date_diff, flt, getdate, nowdate
+from frappe.utils import (
+ add_days,
+ cint,
+ cstr,
+ date_diff,
+ flt,
+ get_link_to_form,
+ getdate,
+ month_diff,
+)
from erpnext.controllers.accounts_controller import get_taxes_and_charges
from erpnext.controllers.taxes_and_totals import get_itemised_tax, get_itemised_taxable_amount
-from erpnext.hr.utils import get_salary_assignment
+from erpnext.hr.utils import get_salary_assignments
from erpnext.payroll.doctype.salary_structure.salary_structure import make_salary_slip
from erpnext.regional.india import number_state_mapping, state_numbers, states
@@ -360,44 +370,55 @@
"Company", doc.company, ["basic_component", "hra_component"]
)
if not (basic_component and hra_component):
- frappe.throw(_("Please mention Basic and HRA component in Company"))
- annual_exemption, monthly_exemption, hra_amount = 0, 0, 0
+ frappe.throw(
+ _("Please set Basic and HRA component in Company {0}").format(
+ get_link_to_form("Company", doc.company)
+ )
+ )
+
+ annual_exemption = monthly_exemption = hra_amount = basic_amount = 0
+
if hra_component and basic_component:
- assignment = get_salary_assignment(doc.employee, nowdate())
- if assignment:
- hra_component_exists = frappe.db.exists(
- "Salary Detail",
- {
- "parent": assignment.salary_structure,
- "salary_component": hra_component,
- "parentfield": "earnings",
- "parenttype": "Salary Structure",
- },
- )
+ assignments = get_salary_assignments(doc.employee, doc.payroll_period)
- if hra_component_exists:
- basic_amount, hra_amount = get_component_amt_from_salary_slip(
- doc.employee, assignment.salary_structure, basic_component, hra_component
- )
- if hra_amount:
- if doc.monthly_house_rent:
- annual_exemption = calculate_hra_exemption(
- assignment.salary_structure,
- basic_amount,
- hra_amount,
- doc.monthly_house_rent,
- doc.rented_in_metro_city,
- )
- if annual_exemption > 0:
- monthly_exemption = annual_exemption / 12
- else:
- annual_exemption = 0
-
- elif doc.docstatus == 1:
+ if not assignments and doc.docstatus == 1:
frappe.throw(
- _("Salary Structure must be submitted before submission of Tax Ememption Declaration")
+ _("Salary Structure must be submitted before submission of {0}").format(doc.doctype)
)
+ assignment_dates = [assignment.from_date for assignment in assignments]
+
+ for idx, assignment in enumerate(assignments):
+ if has_hra_component(assignment.salary_structure, hra_component):
+ basic_salary_amt, hra_salary_amt = get_component_amt_from_salary_slip(
+ doc.employee,
+ assignment.salary_structure,
+ basic_component,
+ hra_component,
+ assignment.from_date,
+ )
+ to_date = get_end_date_for_assignment(assignment_dates, idx, doc.payroll_period)
+
+ frequency = frappe.get_value(
+ "Salary Structure", assignment.salary_structure, "payroll_frequency"
+ )
+ basic_amount += get_component_pay(frequency, basic_salary_amt, assignment.from_date, to_date)
+ hra_amount += get_component_pay(frequency, hra_salary_amt, assignment.from_date, to_date)
+
+ if hra_amount:
+ if doc.monthly_house_rent:
+ annual_exemption = calculate_hra_exemption(
+ assignment.salary_structure,
+ basic_amount,
+ 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 frappe._dict(
{
"hra_amount": hra_amount,
@@ -407,10 +428,44 @@
)
-def get_component_amt_from_salary_slip(employee, salary_structure, basic_component, hra_component):
+def has_hra_component(salary_structure, hra_component):
+ return frappe.db.exists(
+ "Salary Detail",
+ {
+ "parent": salary_structure,
+ "salary_component": hra_component,
+ "parentfield": "earnings",
+ "parenttype": "Salary Structure",
+ },
+ )
+
+
+def get_end_date_for_assignment(assignment_dates, idx, payroll_period):
+ end_date = None
+
+ try:
+ end_date = assignment_dates[idx + 1]
+ end_date = add_days(end_date, -1)
+ except IndexError:
+ pass
+
+ if not end_date:
+ end_date = frappe.db.get_value("Payroll Period", payroll_period, "end_date")
+
+ return end_date
+
+
+def get_component_amt_from_salary_slip(
+ employee, salary_structure, basic_component, hra_component, from_date
+):
salary_slip = make_salary_slip(
salary_structure, employee=employee, for_preview=1, ignore_permissions=True
)
+ # generate salary slip as per assignment on "from_date"
+ salary_slip.posting_date = from_date
+ salary_slip.start_date = salary_slip.end_date = None
+ salary_slip.run_method("process_salary_structure", for_preview=True)
+
basic_amt, hra_amt = 0, 0
for earning in salary_slip.earnings:
if earning.salary_component == basic_component:
@@ -423,36 +478,37 @@
def calculate_hra_exemption(
- salary_structure, basic, monthly_hra, monthly_house_rent, rented_in_metro_city
+ salary_structure, annual_basic, annual_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_basic = get_annual_component_pay(frequency, basic)
+ exemptions.append(annual_hra)
# case 2: Actual rent paid less 10% of the basic salary.
+ actual_annual_rent = monthly_house_rent * 12
exemptions.append(flt(actual_annual_rent) - flt(annual_basic * 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_basic * 0.5 if rented_in_metro_city else annual_basic * 0.4)
+
# return minimum of 3 cases
return min(exemptions)
-def get_annual_component_pay(frequency, amount):
+def get_component_pay(frequency, amount, from_date, to_date):
+ days = date_diff(to_date, from_date) + 1
+
if frequency == "Daily":
- return amount * 365
+ return amount * days
elif frequency == "Weekly":
- return amount * 52
+ return amount * math.ceil(days / 7)
elif frequency == "Fortnightly":
- return amount * 26
+ return amount * math.ceil(days / 15)
elif frequency == "Monthly":
- return amount * 12
+ return amount * month_diff(to_date, from_date)
elif frequency == "Bimonthly":
- return amount * 6
+ return amount * math.ceil(days / 60)
def validate_house_rent_dates(doc):