[WIP] Add organ donor compensation

openfisca_aotearoa/tests/live_organ_donor_compensation.yaml

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+# We can run this test on our command line using `openfisca-run-test openfisca_aotearoa/tests/live_organ_donor_compensation.yaml`
+
+- name: An employee with earnings for the last 52 weeks not enrolled in Kiwisaver, no ACC payment in past year
+  period: 2018
+  absolute_error_margin: 0.0001
+  input_variables:
+    sum_of_earnings_in_last_52_weeks: 62500
+    earnings_period_in_weeks: 52
+  output_variables:
+    weekly_compensation_before_tax: 1201.92
+
+- name: An employee with earnings for the last 20 weeks not enrolled in Kiwisaver, no ACC payment in past year
+  period: 2018
+  absolute_error_margin: 0.0001
+  input_variables:
+    sum_of_earnings_in_last_52_weeks: 30000
+    earnings_period_in_weeks: 20
+  output_variables:
+    weekly_compensation_before_tax: 1500
+
+- name: An employee with earnings for the last 52 weeks not enrolled in Kiwisaver, with ACC over 6 weeks
+  period: 2018
+  absolute_error_margin: 0.0001
+  input_variables:
+    sum_of_earnings_in_last_52_weeks: 62500
+    earnings_period_in_weeks: 52
+    sum_of_earnings_during_compensation_period_in_last_52_weeks: 6000
+    compensation_period_in_weeks: 6
+  output_variables:
+    weekly_compensation_before_tax: 1228.26
+
+- name: An employee with earnings for the last 26 weeks with 4% Kiwisaver, no ACC payment in last year
+  period: 2018
+  absolute_error_margin: 0.0001
+  input_variables:
+    sum_of_earnings_in_last_52_weeks: 26000
+    earnings_period_in_weeks: 26
+    kiwisaver_employee_deduction_percentage: 4
+  output_variables:
+    weekly_compensation_before_tax: 1000
+    kiwisaver_employee_deduction: 40
+
+- name: A person who was both employed and self-employed in the previous year; not enrolled in Kiwisaver, no ACC payment in last year
+  period: 2018
+  absolute_error_margin: 0.0001
+  input_variables:
+    sum_of_earnings_in_last_52_weeks: 20200
+    # earnings_period_in_weeks: 52
+    sum_of_self_employed_earnings_in_most_recently_completed_tax_year: 30300
+    number_of_weeks_in_most_recently_completed_tax_year: 53
+  output_variables:
+    weekly_compensation_before_tax: 960.16

openfisca_aotearoa/variables/live_organ_donor_compensation.py

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+# -*- coding: utf-8 -*-
+
+# Import from openfisca-core the common python objects used to code the legislation in OpenFisca
+from openfisca_core.model_api import *
+# Import the entities specifically defined for this tax and benefit system
+from openfisca_aotearoa.entities import Person
+from numpy import round
+
+class weekly_compensation_before_tax(Variable):
+    """
+    Calculate the weekly compensation based on employee earnings over the last 52 weeks
+    and self-employed earnings in most recent tax year.
+    This relies on the user totalling the earnings over the last 52 weeks and the earnings period in weeks.
+    Ideally a user would be able to enter the earnings per week (over a period) and the totals would then
+    be calculated.
+    """
+    value_type = float
+    entity = Person
+    definition_period = YEAR # TODO - determine whether we need to get WEEK to work
+    label = u"The amount payable as compensation per week before tax"
+    # note that this also implements http://www.legislation.govt.nz/act/public/2016/0096/latest/whole.html?search=ts_act%40bill%40regulation%40deemedreg_live+organ_resel_25_a#DLM6965116
+    reference = "http://www.legislation.govt.nz/act/public/2016/0096/latest/whole.html?search=ts_act%40bill%40regulation%40deemedreg_live+organ_resel_25_a#DLM6965123"
+
+    def formula(persons, period, parameters):
+        earnings_amount = persons('sum_of_earnings_in_last_52_weeks', period) 
+        compensation_amount = persons('sum_of_earnings_during_compensation_period_in_last_52_weeks', period)
+        earnings_excluding_compensation_amount = earnings_amount - compensation_amount
+
+        earnings_period = persons('earnings_period_in_weeks', period)
+        compensation_period = persons('compensation_period_in_weeks', period)
+        earnings_excluding_compensation_period = earnings_period - compensation_period
+
+        self_employed_earnings_in_most_recent_tax_year = persons('sum_of_self_employed_earnings_in_most_recently_completed_tax_year', period)
+        most_recent_tax_year_period = persons('number_of_weeks_in_most_recently_completed_tax_year', period)
+
+        employee_weekly_earnings = earnings_excluding_compensation_amount / earnings_excluding_compensation_period
+        self_employed_weekly_earnings = self_employed_earnings_in_most_recent_tax_year / most_recent_tax_year_period
+
+        return round(employee_weekly_earnings + self_employed_weekly_earnings, 2)
+
+class kiwisaver_employee_deduction(Variable):
+    value_type = float
+    entity = Person
+    definition_period = YEAR # TODO - determine whether we need to get WEEK to work
+    label = u"The amount deducted as a kiwisaver contribution"
+    # Salary or wages includes a payment of earnings compensation under the Compensation for Live Organ Donors Act 2016;
+    # Ref: http://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1519947.html?search=ts_act%40bill%40regulation%40deemedreg_live+organ_resel_25_a#DLM1519947
+    # KiwiSaver deductions:
+    reference = "http://www.legislation.govt.nz/act/public/2006/0040/latest/whole.html?search=ts_act%40bill%40regulation%40deemedreg_live+organ_resel_25_a#DLM379040"
+
+    def formula(persons, period, parameters):
+        earnings_amount = persons('sum_of_earnings_in_last_52_weeks', period) 
+        compensation_amount = persons('sum_of_earnings_during_compensation_period_in_last_52_weeks', period)
+        earnings_excluding_compensation_amount = earnings_amount - compensation_amount
+
+        earnings_period = persons('earnings_period_in_weeks', period)
+        compensation_period = persons('compensation_period_in_weeks', period)
+        earnings_excluding_compensation_period = earnings_period - compensation_period
+
+        self_employed_earnings_in_most_recent_tax_year = persons('sum_of_self_employed_earnings_in_most_recently_completed_tax_year', period)
+        most_recent_tax_year_period = persons('number_of_weeks_in_most_recently_completed_tax_year', period)
+
+        employee_weekly_earnings = earnings_excluding_compensation_amount / earnings_excluding_compensation_period
+        self_employed_weekly_earnings = self_employed_earnings_in_most_recent_tax_year / most_recent_tax_year_period
+
+        weekly_compensation = round(employee_weekly_earnings + self_employed_weekly_earnings, 2)
+
+        kiwisaver_employee_deduction_percentage = persons('kiwisaver_employee_deduction_percentage', period)
+        return round(weekly_compensation * kiwisaver_employee_deduction_percentage / 100, 2)
+
+class kiwisaver_member(Variable):
+    value_type = bool
+    default_value = True
+    entity = Person
+    label = u"Whether the person currently pays into Kiwisaver"
+    definition_period = YEAR
+
+class sum_of_earnings_in_last_52_weeks(Variable):
+    value_type = float
+    entity = Person
+    label = u"Total earnings over last 52 weeks"
+    reference = "http://organiccoders.allengeer.com/brk-1234-abcdfcrg234356/"
+    definition_period = YEAR
+
+class earnings_period_in_weeks(Variable):
+    value_type = int
+    default_value = 52
+    entity = Person
+    label = u"The number of weeks over which earnings have been earned"
+    reference = "http://organiccoders.allengeer.com/definitions-number-of-weeks/"
+    definition_period = YEAR
+
+class sum_of_earnings_during_compensation_period_in_last_52_weeks(Variable):
+    value_type = float
+    entity = Person
+    label = u"Earnings during the period in which the donor was entitled to weekly compensation (as defined in section 6(1) of the Accident Compensation Act 2001)"
+    definition_period = YEAR
+
+class compensation_period_in_weeks(Variable):
+    value_type = int
+    entity = Person
+    label = u"The number of weeks in which the donor was entitled to weekly compensation (as defined in section 6(1) of the Accident Compensation Act 2001) over the last 52 weeks"
+    definition_period = YEAR
+
+class sum_of_self_employed_earnings_in_most_recently_completed_tax_year(Variable):
+    value_type = float
+    default_value = 0
+    entity = Person
+    label = u"Self-employed earnings during the period in which the donor was entitled to weekly compensation (as defined in section 6(1) of the Accident Compensation Act 2001)"
+    definition_period = YEAR
+
+class number_of_weeks_in_most_recently_completed_tax_year(Variable):
+    value_type = int
+    default_value = 52
+    entity = Person
+    label = u"The number of weeks in the most recently completed tax year"
+    definition_period = YEAR
+
+class kiwisaver_employee_deduction_percentage(Variable):
+    value_type = int
+    default_value = 0
+    entity = Person
+    label = u"Kiwisaver employee deduction percentage "
+    definition_period = YEAR