nickpons666
e8aac6eaa5
- Agregado campo isr_table_id en tabla months para seleccionar tabla ISR por mes - Creado servicio IsrCalculator para calcular ISR mensual y quincenal - Modificado CommissionCalculator para descontar ISR del total a pagar - Agregado selector de tabla ISR en formulario de crear/editar mes - Actualizada vista de meses para mostrar tabla ISR asignada - Actualizados reportes mensual y quincenal para mostrar ISR descontado
66 lines
2.0 KiB
PHP
66 lines
2.0 KiB
PHP
<?php
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namespace App\Services;
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use App\Models\IsrBracket;
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use App\Models\IsrTable;
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class IsrCalculator
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{
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/**
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* Calcular ISR mensual dado un ingreso base
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* Retorna: ['isr' => float, 'bracket' => array|null, 'effective_rate' => float]
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*/
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public static function calculateMonthly(float $baseIncome, ?IsrTable $isrTable): array
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{
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if (!$isrTable || $baseIncome <= 0) {
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return [
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'isr' => 0,
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'bracket' => null,
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'effective_rate' => 0,
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'taxable_income' => 0,
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];
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}
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$brackets = $isrTable->brackets()->orderBy('lower_limit')->get();
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foreach ($brackets as $bracket) {
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$upperLimit = $bracket->upper_limit;
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// Si es el último bracket (upper_limit es null = "En adelante")
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if ($upperLimit === null || $baseIncome <= $upperLimit) {
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// Calcular ISR: Cuota Fija + (Excedente × Tasa)
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$excedent = $baseIncome - $bracket->lower_limit;
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$isr = $bracket->fixed_fee + ($excedent * $bracket->rate / 100);
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return [
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'isr' => round($isr, 2),
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'bracket' => [
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'lower_limit' => $bracket->lower_limit,
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'upper_limit' => $bracket->upper_limit,
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'fixed_fee' => $bracket->fixed_fee,
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'rate' => $bracket->rate,
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],
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'effective_rate' => round(($isr / $baseIncome) * 100, 2),
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'taxable_income' => round($baseIncome, 2),
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];
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}
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}
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return [
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'isr' => 0,
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'bracket' => null,
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'effective_rate' => 0,
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'taxable_income' => 0,
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];
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}
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/**
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* Calcular ISR quincenal = ISR mensual / 2
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*/
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public static function calculateBiweekly(float $monthlyIsr): float
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{
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return round($monthlyIsr / 2, 2);
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}
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}
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