Merge pull request #1718 from frappe/version-14-hotfix

chore: release v14

Author: ruchamahabal

hrms/hr/utils.py

@@ -515,16 +515,25 @@ def check_effective_date(from_date, today, frequency, allocate_on_day):
 
 
 def get_salary_assignments(employee, payroll_period):
-	start_date, end_date = frappe.db.get_value(
-		"Payroll Period", payroll_period, ["start_date", "end_date"]
-	)
-	assignments = frappe.db.get_all(
+	start_date, end_date = frappe.db.get_value("Payroll Period", payroll_period, ["start_date", "end_date"])
+	assignments = frappe.get_all(
 		"Salary Structure Assignment",
 		filters={"employee": employee, "docstatus": 1, "from_date": ["between", (start_date, end_date)]},
 		fields=["*"],
 		order_by="from_date",
 	)
 
+	if not assignments:
+		# if no assignments found for the given period
+		# get the last one assigned before the period that is still active
+		assignments = frappe.get_all(
+			"Salary Structure Assignment",
+			filters={"employee": employee, "docstatus": 1, "from_date": ["<=", start_date]},
+			fields=["*"],
+			order_by="from_date desc",
+			limit=1,
+		)
+
 	return assignments
 
 

hrms/payroll/doctype/employee_tax_exemption_declaration/test_employee_tax_exemption_declaration.py

@@ -132,7 +132,8 @@ def test_india_hra_exemption(self):
 		frappe.flags.country = "India"
 
 		employee = frappe.get_value("Employee", {"user_id": "[email protected]"}, "name")
-		setup_hra_exemption_prerequisites("Monthly", employee)
+		# structure assigned before payroll period should still be considered as active
+		setup_hra_exemption_prerequisites("Monthly", employee, from_date=add_months(PAYROLL_PERIOD_START, -1))
 
 		declaration = frappe.get_doc(
 			{
@@ -321,7 +322,7 @@ def test_india_hra_exemption_with_bimonthly_payroll_frequency(self):
 		# reset
 		frappe.flags.country = current_country
 
-	def test_india_hra_exemption_with_multiple_salary_structure_assignments(self):
+	def test_india_hra_exemption_with_multiple_assignments(self):
 		from hrms.payroll.doctype.salary_slip.test_salary_slip import create_tax_slab
 		from hrms.payroll.doctype.salary_structure.test_salary_structure import (
 			create_salary_structure_assignment,
@@ -471,7 +472,7 @@ def create_exemption_category():
 		).insert()
 
 
-def setup_hra_exemption_prerequisites(frequency, employee=None):
+def setup_hra_exemption_prerequisites(frequency, employee=None, from_date=None):
 	from hrms.payroll.doctype.salary_slip.test_salary_slip import create_tax_slab
 	from hrms.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
 
@@ -499,6 +500,7 @@ def setup_hra_exemption_prerequisites(frequency, employee=None):
 		company="_Test Company",
 		currency="INR",
 		payroll_period=payroll_period,
+		from_date=from_date,
 	)
 
 	frappe.db.set_value(

hrms/payroll/report/income_tax_computation/income_tax_computation.py

@@ -160,7 +160,7 @@ def get_last_salary_slip(self, employee):
 				"docstatus": 1,
 				"start_date": ["between", [self.payroll_period_start_date, self.payroll_period_end_date]],
 			},
-			["start_date", "end_date", "salary_structure", "payroll_frequency"],
+			["name", "start_date", "end_date", "salary_structure", "payroll_frequency"],
 			order_by="start_date desc",
 			as_dict=1,
 		)
@@ -423,9 +423,12 @@ def get_applicable_tax(self):
 			tax_slab = emp_details.get("income_tax_slab")
 			if tax_slab:
 				tax_slab = frappe.get_cached_doc("Income Tax Slab", tax_slab)
-				employee_dict = frappe.get_doc("Employee", emp).as_dict()
+				eval_globals, eval_locals = self.get_data_for_eval(emp, emp_details)
 				tax_amount = calculate_tax_by_tax_slab(
-					emp_details["total_taxable_amount"], tax_slab, eval_globals=None, eval_locals=employee_dict
+					emp_details["total_taxable_amount"],
+					tax_slab,
+					eval_globals=eval_globals,
+					eval_locals=eval_locals,
 				)
 			else:
 				tax_amount = 0.0
@@ -434,6 +437,28 @@ def get_applicable_tax(self):
 				tax_amount = rounded(tax_amount)
 			emp_details["applicable_tax"] = tax_amount
 
+	def get_data_for_eval(self, emp: str, emp_details: dict) -> tuple:
+		last_ss = self.get_last_salary_slip(emp)
+
+		if last_ss:
+			salary_slip = frappe.get_cached_doc("Salary Slip", last_ss.name)
+		else:
+			salary_slip = frappe.new_doc("Salary Slip")
+			salary_slip.employee = emp
+			salary_slip.salary_structure = emp_details.salary_structure
+			salary_slip.start_date = self.payroll_period_start_date
+			salary_slip.payroll_frequency = frappe.db.get_value(
+				"Salary Structure", emp_details.salary_structure, "payroll_frequency"
+			)
+			salary_slip.end_date = get_start_end_dates(
+				salary_slip.payroll_frequency, salary_slip.start_date
+			).end_date
+			salary_slip.process_salary_structure()
+
+		eval_locals, __ = salary_slip.get_data_for_eval()
+
+		return salary_slip.whitelisted_globals, eval_locals
+
 	def get_total_deducted_tax(self):
 		self.add_column("Total Tax Deducted")
 

hrms/regional/india/utils.py

@@ -30,7 +30,13 @@ def calculate_annual_eligible_hra_exemption(doc):
 				_("Salary Structure must be submitted before submission of {0}").format(doc.doctype)
 			)
 
-		assignment_dates = [assignment.from_date for assignment in assignments]
+		period_start_date = frappe.db.get_value("Payroll Period", doc.payroll_period, "start_date")
+
+		assignment_dates = []
+		for assignment in assignments:
+			# if assignment is before payroll period, use period start date to get the correct days
+			assignment.from_date = max(assignment.from_date, period_start_date)
+			assignment_dates.append(assignment.from_date)
 
 		for idx, assignment in enumerate(assignments):
 			if has_hra_component(assignment.salary_structure, hra_component):