Merge pull request #2021 from City-of-Helsinki/HL-737-calculator

HL-737 | Calculator changes

backend/benefit/applications/models.py

@@ -38,9 +38,8 @@
 )
 
 PAY_SUBSIDY_PERCENT_CHOICES = (
-    (30, "30%"),
-    (40, "40%"),
     (50, "50%"),
+    (70, "70%"),
     (100, "100%"),
 )
 

backend/benefit/applications/tests/test_ahjo_integration.py

@@ -248,7 +248,7 @@ def test_multiple_benefit_per_application(mock_pdf_convert):
         override_monthly_benefit_amount=None,
     )
     pay_subsidy = PaySubsidyFactory(
-        pay_subsidy_percent=40, start_date=date(2021, 7, 10), end_date=date(2021, 9, 10)
+        pay_subsidy_percent=50, start_date=date(2021, 7, 10), end_date=date(2021, 9, 10)
     )
     application.pay_subsidies.add(pay_subsidy)
     application.save()
@@ -262,15 +262,17 @@ def test_multiple_benefit_per_application(mock_pdf_convert):
     assert (
         html.count(application.ahjo_application_number) == 2
     )  # Make sure there are two rows in the report
+    print(html)
     _assert_html_content(
         html,
         (
             application.ahjo_application_number,
             application.employee.first_name,
             application.employee.last_name,
-            "691",
-            "340",
+            "440",
+            "893",
             "1600",
             "800",
+            "2493",
         ),
     )

backend/benefit/applications/tests/test_applications_api.py

@@ -1455,7 +1455,7 @@ def test_application_modified_at_non_draft(api_client, application, status):
     [
         (None, None, None, 200),  # empty application
         (True, 50, None, 200),  # one pay subsidy
-        (True, 100, 30, 200),  # two pay subsidies
+        (True, 100, 30, 400),  # two pay subsidies
         (None, 100, None, 400),  # invalid
         (True, None, 50, 400),  # invalid percent
         (True, 99, None, 400),  # invalid choice

backend/benefit/calculator/models.py

@@ -24,6 +24,7 @@
 
 STATE_AID_MAX_PERCENTAGE_CHOICES = (
     (50, "50%"),
+    (70, "70%"),
     (100, "100%"),
 )
 
@@ -527,10 +528,13 @@ class SalaryCostsRow(CalculationRow):
     proxy_row_type = RowType.SALARY_COSTS_EUR
     description_fi_template = "Palkkakustannukset / kk"
 
+    """Calculate the amount of salary costs for the application.
+    Notice that the vacation money is reported per month by the applicant."""
+
     def calculate_amount(self):
         return (
             self.calculation.monthly_pay
-            + self.calculation.vacation_money / self.calculation.duration_in_months
+            + self.calculation.vacation_money
             + self.calculation.other_expenses
         )
 
@@ -555,7 +559,7 @@ class Meta:
 
 class PaySubsidyMonthlyRow(CalculationRow):
     proxy_row_type = RowType.PAY_SUBSIDY_MONTHLY_EUR
-    description_fi_template = "Palkkatuki (enintään {row.max_subsidy} €)"
+    description_fi_template = "Palkkatuki"
 
     """
     Special rule regarding a 100% pay subsidy. The 100% subsidy is limited so, that it's only possible
@@ -566,9 +570,10 @@ class PaySubsidyMonthlyRow(CalculationRow):
     * vacation money = 498,85
     * 100% pay subsidy has been granted for 6 months
     * Pay subsidy is calcuated using formula:
-      min(1800, (monthly_pay+additional_expenses)/0.8*0.65) + vacation_money/6/0.8*0.65
+      min(2020, (monthly_pay / work_time_fraction * 0.65) * 1.23
     """
     MAX_WORK_TIME_FRACTION_FOR_FULL_PAY_SUBSIDY = decimal.Decimal("0.65")
+    GROSS_WAGE_COEFFICIENT_FOR_FULL_PAY_SUBSIDY = decimal.Decimal("1.23")
 
     def __init__(self, *args, **kwargs):
         self.pay_subsidy = kwargs.pop("pay_subsidy", None)
@@ -577,10 +582,7 @@ def __init__(self, *args, **kwargs):
 
     def calculate_amount(self):
         """
-        Rule regarding the vacation money:
-        "Palkkatuen enimmäismäärä yritykselle vuonna 2021 on 1400 €/kk, jonka lisäksi maksetaan enintään
-        palkkatukipäätöksen mukainen prosenttiosuus lomarahasta."
-        Therefore, the pay subsidy limit does not apply to the vacation_money
+        1.7.2023 voimaantulevan lain mukaan lomarahaa ja sivukuluja ei oteta enää huomioon palkkatuen määrää laskiessa
         """
         assert self.max_subsidy is not None
         assert self.pay_subsidy is not None
@@ -592,39 +594,23 @@ def calculate_amount(self):
         pay_subsidy_fraction = self.pay_subsidy.pay_subsidy_percent * decimal.Decimal(
             "0.01"
         )
-
-        if (
-            pay_subsidy_fraction == 1
-            and work_time_fraction > self.MAX_WORK_TIME_FRACTION_FOR_FULL_PAY_SUBSIDY
-        ):
-            full_time_salary_cost_excluding_vacation_money = (
-                self.calculation.monthly_pay + self.calculation.other_expenses
-            ) / work_time_fraction
-            full_time_vacation_money = (
-                self.calculation.vacation_money / work_time_fraction
-            ) / self.calculation.duration_in_months
-            subsidy_amount = (
-                min(
-                    self.max_subsidy,
-                    full_time_salary_cost_excluding_vacation_money
-                    * self.MAX_WORK_TIME_FRACTION_FOR_FULL_PAY_SUBSIDY,
+        # Pay subsidy max is 100%:
+        if pay_subsidy_fraction == 1:
+            full_time_salary_cost = (self.calculation.monthly_pay) / work_time_fraction
+
+            subsidy_amount = min(
+                self.max_subsidy,
+                (
+                    full_time_salary_cost
+                    * self.MAX_WORK_TIME_FRACTION_FOR_FULL_PAY_SUBSIDY
                 )
-                + full_time_vacation_money
-                * self.MAX_WORK_TIME_FRACTION_FOR_FULL_PAY_SUBSIDY
+                * self.GROSS_WAGE_COEFFICIENT_FOR_FULL_PAY_SUBSIDY,
             )
+        # Pay subsidy max is less than 100% (50% or 70%):
         else:
-            salary_cost_excluding_vacation_money = (
-                self.calculation.monthly_pay + self.calculation.other_expenses
-            )
-            monthly_vacation_money = (
-                self.calculation.vacation_money / self.calculation.duration_in_months
-            )
-            subsidy_amount = (
-                min(
-                    self.max_subsidy,
-                    pay_subsidy_fraction * salary_cost_excluding_vacation_money,
-                )
-                + monthly_vacation_money * pay_subsidy_fraction
+            subsidy_amount = min(
+                self.max_subsidy,
+                pay_subsidy_fraction * self.calculation.monthly_pay,
             )
         return subsidy_amount
 
@@ -674,7 +660,7 @@ class Meta:
 
 class SalaryBenefitMonthlyRow(CalculationRow):
     proxy_row_type = RowType.HELSINKI_BENEFIT_MONTHLY_EUR
-    description_fi_template = "Helsinki-lisä / kk (enintään {row.max_benefit} €)"
+    description_fi_template = "Helsinki-lisä / kk"
 
     def __init__(self, *args, **kwargs):
         self.max_benefit = kwargs.pop("max_benefit", None)
@@ -733,7 +719,7 @@ class SalaryBenefitTotalRow(CalculationRow, TotalRowMixin):
 
     def calculate_amount(self):
         return to_decimal(
-            self.calculation.duration_in_months
+            self.calculation.duration_in_months_rounded
             * self.calculation.calculator.get_amount(
                 RowType.HELSINKI_BENEFIT_MONTHLY_EUR
             ),
@@ -753,7 +739,7 @@ def __init__(self, *args, **kwargs):
 
     def calculate_amount(self):
         return to_decimal(
-            duration_in_months(self.start_date, self.end_date)
+            duration_in_months(self.start_date, self.end_date, 2)
             * self.calculation.calculator.get_amount(
                 RowType.HELSINKI_BENEFIT_MONTHLY_EUR
             ),

backend/benefit/calculator/rules.py

@@ -2,12 +2,15 @@
 import datetime
 import decimal
 import logging
+from typing import Union
 
 from django.db import transaction
 
 from applications.enums import ApplicationStatus, BenefitType
 from calculator.enums import RowType
 from calculator.models import (
+    Calculation,
+    CalculationRow,
     DateRangeDescriptionRow,
     DescriptionRow,
     EmployeeBenefitMonthlyRow,
@@ -34,17 +37,17 @@
 
 
 class HelsinkiBenefitCalculator:
-    def __init__(self, calculation):
+    def __init__(self, calculation: Calculation):
         self.calculation = calculation
         self._row_counter = 0
 
     @staticmethod
-    def get_calculator(calculation):
+    def get_calculator(calculation: Calculation):
         # in future, one might use e.g. application date to determine the correct calculator
         if calculation.override_monthly_benefit_amount is not None:
             return ManualOverrideCalculator(calculation)
         elif calculation.application.benefit_type == BenefitType.SALARY_BENEFIT:
-            return SalaryBenefitCalculator2021(calculation)
+            return SalaryBenefitCalculator2023(calculation)
         elif calculation.application.benefit_type == BenefitType.EMPLOYMENT_BENEFIT:
             return EmployeeBenefitCalculator2021(calculation)
         else:
@@ -77,7 +80,12 @@ def get_sub_total_ranges(self):
                 # change day is the day after end_date
                 change_days.add(item.end_date + datetime.timedelta(days=1))
 
-        def get_item_in_effect(items, day):
+        def get_item_in_effect(
+            items: list[PaySubsidy], day: datetime.date
+        ) -> Union[PaySubsidy, None]:
+            # Return the first item in the list whose start date is less than or equal to the given day,
+            # and whose end date is greater than or equal to the given day.
+            # If no such item is found, it returns None.
             for item in items:
                 if item.start_date <= day <= item.end_date:
                     return item
@@ -102,7 +110,7 @@ def get_item_in_effect(items, day):
         assert ranges[-1].end_date == self.calculation.end_date
         return ranges
 
-    def get_amount(self, row_type, default=None):
+    def get_amount(self, row_type: RowType, default=None):
         # This function is used by the various CalculationRow to retrieve a previously calculated value
         row = (
             self.calculation.rows.order_by("-ordering")
@@ -146,7 +154,7 @@ def calculate(self):
                 self.calculation.calculated_benefit_amount = None
             self.calculation.save()
 
-    def _create_row(self, row_class, **kwargs):
+    def _create_row(self, row_class: CalculationRow, **kwargs):
         row = row_class(
             calculation=self.calculation, ordering=self._row_counter, **kwargs
         )
@@ -169,7 +177,7 @@ def create_rows(self):
             SalaryBenefitTotalRow,
         )
 
-    def get_amount(self, row_type, default=None):
+    def get_amount(self, row_type: RowType, default=None):
         return decimal.Decimal(0)
 
 
@@ -182,14 +190,15 @@ def create_rows(self):
         )
 
 
-class SalaryBenefitCalculator2021(HelsinkiBenefitCalculator):
+class SalaryBenefitCalculator2023(HelsinkiBenefitCalculator):
     """
-    Calculation of salary benefit, according to rules in effect 2021 (and possibly onwards)
+    Calculation of salary benefit, according to rules in effect starting from 1.7.2023
     """
 
     # The maximum amount of pay subsidy depends on the pay subsidy percent in the pay subsidy decision.
-    PAY_SUBSIDY_MAX_FOR_100_PERCENT = 1800
-    DEFAULT_PAY_SUBSIDY_MAX = 1400
+    PAY_SUBSIDY_MAX_FOR_100_PERCENT = 2020
+    PAY_SUBSIDY_MAX_FOR_70_PERCENT = 1770
+    PAY_SUBSIDY_MAX_FOR_50_PERCENT = 1260
     SALARY_BENEFIT_MAX = 800
 
     def can_calculate(self):
@@ -209,10 +218,14 @@ def can_calculate(self):
     def get_maximum_monthly_pay_subsidy(self, pay_subsidy):
         if pay_subsidy.pay_subsidy_percent == 100:
             return self.PAY_SUBSIDY_MAX_FOR_100_PERCENT
+        elif pay_subsidy.pay_subsidy_percent == 70:
+            return self.PAY_SUBSIDY_MAX_FOR_70_PERCENT
         else:
-            return self.DEFAULT_PAY_SUBSIDY_MAX
+            return self.PAY_SUBSIDY_MAX_FOR_50_PERCENT
 
     def create_deduction_rows(self, benefit_sub_range):
+        # Create the rows for the calculation
+        # that display the deduction amounts for pay subsidy and training compensation
         if benefit_sub_range.pay_subsidy or benefit_sub_range.training_compensation:
             self._create_row(
                 DescriptionRow,

backend/benefit/calculator/tests/test_calculator_api.py

@@ -35,7 +35,7 @@ def _set_two_pay_subsidies_with_empty_dates(data: dict) -> dict:
         {
             "start_date": None,
             "end_date": None,
-            "pay_subsidy_percent": 40,
+            "pay_subsidy_percent": 70,
             "work_time_percent": 40,
         },
     ]
@@ -249,7 +249,7 @@ def test_modify_calculation_invalid_status(
         {
             "start_date": str(handling_application.start_date),
             "end_date": str(handling_application.end_date),
-            "pay_subsidy_percent": 40,
+            "pay_subsidy_percent": 50,
             "work_time_percent": "50.00",
         }
     ]
@@ -315,7 +315,7 @@ def test_application_edit_pay_subsidy(handler_api_client, handling_application):
 
     # edit fields
     data["pay_subsidies"][0]["start_date"] = "2021-06-01"
-    data["pay_subsidies"][0]["pay_subsidy_percent"] = 40
+    data["pay_subsidies"][0]["pay_subsidy_percent"] = 70
     # swap order
     data["pay_subsidies"][0], data["pay_subsidies"][1] = (
         data["pay_subsidies"][1],
@@ -328,7 +328,7 @@ def test_application_edit_pay_subsidy(handler_api_client, handling_application):
     assert response.status_code == 200
     assert len(response.data["pay_subsidies"]) == 2
     assert response.data["pay_subsidies"][1]["start_date"] == "2021-06-01"
-    assert response.data["pay_subsidies"][1]["pay_subsidy_percent"] == 40
+    assert response.data["pay_subsidies"][1]["pay_subsidy_percent"] == 70
 
 
 def test_application_delete_pay_subsidy(handler_api_client, handling_application):
@@ -472,7 +472,7 @@ def test_pay_subsidies_validation_in_handling(
             company=mock_get_organisation_roles_and_create_company,
             pay_subsidy_granted=True,
             pay_subsidy_percent=100,
-            additional_pay_subsidy_percent=40,
+            additional_pay_subsidy_percent=70,
         )
     data = HandlerApplicationSerializer(handling_application).data
     _set_two_pay_subsidies_with_empty_dates(data)

backend/benefit/calculator/tests/test_models.py

@@ -74,7 +74,7 @@ def test_create_for_application_fail(received_application):
 
 
 @pytest.mark.parametrize(
-    "pay_subsidy_percent, max_subsidy", [(40, 1400), (50, 1400), (100, 1800)]
+    "pay_subsidy_percent, max_subsidy", [(70, 1770), (50, 1260), (100, 2020)]
 )
 def test_pay_subsidy_maximum(handling_application, pay_subsidy_percent, max_subsidy):
     assert handling_application.pay_subsidies.count() == 1