26e43b1055
Meta variant-B payslips gross up Taxable Pay for RSU and compute PAYE on the grossed-up figure, so `income_tax` on the slip is the total PAYE (cash + RSU-attributed). Dashboards that stacked the raw figure made vest-month tax look ~2x higher than "cash tax paid". Introduce `cash_income_tax = income_tax * (gross_pay - pension_sacrifice) / taxable_pay` as a derived column alongside the raw figure. Dashboards can now stack cash vs RSU-attributed tax as separate segments. Also capture YTD column values of `RSU Tax Offset` and `RSU Excs Refund` from the Payments grid — needed for reconciliation against HMRC annual figures. P60 ingest: new parser under `parsers/p60.py` anchoring on statutory HMRC line labels (`Tax year to 5 April YYYY`, `Employer PAYE reference`, `In this employment` pay/tax row, NI letter bands). Processor routes documents carrying the `p60` Paperless tag to `_handle_p60` which writes to the new `payslip_ingest.p60_reference` table (one row per tax_year+employer). App lifespan resolves the tag id at startup; missing tag disables dispatch without breaking payslip ingest. Paperless tag creation + webhook config are manual follow-ups. Migrations: - 0004 — cash_income_tax + ytd_rsu_tax_offset + ytd_rsu_excs_refund on payslip, all nullable. - 0005 — p60_reference table with (tax_year, employer) unique + paperless_doc_id unique for idempotent re-uploads. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
74 lines
2.8 KiB
Python
74 lines
2.8 KiB
Python
from decimal import Decimal
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from pathlib import Path
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import pytest
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from payslip_ingest.parsers.p60 import P60ParserError, parse_p60
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FIXTURES = Path(__file__).parent / "fixtures"
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def _load(name: str) -> str:
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return (FIXTURES / name).read_text(encoding="utf-8")
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def test_parses_meta_uk_p60_2024_25() -> None:
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result = parse_p60(_load("meta_uk_p60_2024_25.txt"))
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assert result.tax_year == "2024/25"
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assert result.employer == "Facebook UK Limited"
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assert result.employer_paye_ref == "120/FA12345"
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assert result.gross_pay == Decimal("232630.34")
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assert result.income_tax == Decimal("95820.11")
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assert result.national_insurance == Decimal("5172.40")
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assert result.student_loan == Decimal("0.00")
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assert result.tax_code == "1257L"
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def test_parse_p60_raises_on_non_p60_text() -> None:
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with pytest.raises(P60ParserError, match="does not look like a P60"):
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parse_p60("Payslip for March 2025\nGross: £1000\n")
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def test_parse_p60_raises_on_empty_text() -> None:
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with pytest.raises(P60ParserError):
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parse_p60("")
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def test_parse_p60_raises_without_tax_year_anchor() -> None:
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with pytest.raises(P60ParserError, match="Tax year"):
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parse_p60("P60\nSome other content without the required anchor\n")
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def test_parse_p60_handles_old_facebook_uk_ltd_spelling() -> None:
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"""Pre-2022 P60s list the employer as `Facebook UK Ltd` (no `Limited`)."""
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text = _load("meta_uk_p60_2024_25.txt").replace("Facebook UK Limited", "Facebook UK Ltd")
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result = parse_p60(text)
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assert result.employer == "Facebook UK Ltd"
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def test_parse_p60_student_loan_missing_is_none() -> None:
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"""P60s for years without student-loan deductions omit that line entirely."""
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text = _load("meta_uk_p60_2024_25.txt")
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# Strip the Student Loan line (simulating a year pre-loan).
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stripped = "\n".join(line for line in text.splitlines() if "Student Loan" not in line)
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result = parse_p60(stripped)
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assert result.student_loan is None
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def test_parse_p60_tax_code_missing_is_none() -> None:
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"""Some historical P60s may not print a `Final tax code` line."""
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text = _load("meta_uk_p60_2024_25.txt").replace("Final tax code", "XXX")
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result = parse_p60(text)
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assert result.tax_code is None
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def test_parse_p60_sums_ni_across_letter_bands() -> None:
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"""Employees who cross NI letter bands mid-year get one row per letter."""
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text = _load("meta_uk_p60_2024_25.txt")
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# Append a second NI letter row — same shape as the A row in the fixture.
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extra = "C £6,396.00 £47,268.00 £1,000.00\n"
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augmented = text + "\n" + extra
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result = parse_p60(augmented)
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# 5172.40 (letter A, in fixture) + 1000.00 (letter C, appended)
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assert result.national_insurance == Decimal("6172.40")
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