feat: update income tax values by IN RFB 2141

api/data/irrf.json

@@ -1,27 +1,27 @@
 {
     "0": {
         "min": 0,
-        "max": 1903.98,
+        "max": 2112.00,
         "deduction": 0
     },
     "7.5": {
-        "min": 1903.99,
+        "min": 2112.01,
         "max": 2826.65,
-        "deduction": 142.8
+        "deduction": 158.40
     },
     "15": {
         "min": 2826.66,
         "max": 3751.05,
-        "deduction": 354.8
+        "deduction": 370.40
     },
     "22.5": {
         "min": 3751.06,
         "max": 4664.68,
-        "deduction": 636.13
+        "deduction": 651.73
     },
     "27.5": {
         "min": 4664.68,
         "max": 10000000,
-        "deduction": 869.36
+        "deduction": 884.96
     }
 }

api/tests/e2e/test_v1_clt.py

@@ -27,8 +27,8 @@ def test_calculate_liquid_salary_only_raw(self):
         assert response["medical_assistant"] == 0
         assert response["fgts"] == 240
         assert response["inss"] == 269
-        assert response["irrf"] == 62.02
-        assert response["total"] == 2668.98
+        assert response["irrf"] == 46.42
+        assert response["total"] == 2684.58
 
     def test_calculate_liquid_salary_with_raw_and_transport_voucher(self):
         body = {"raw": 3000, "transport_voucher": True}
@@ -43,9 +43,9 @@ def test_calculate_liquid_salary_with_raw_and_transport_voucher(self):
         assert response["dependents"] == 0
         assert response["transport_voucher"] == 180
         assert response["inss"] == 269
-        assert response["irrf"] == 62.02
+        assert response["irrf"] == 46.42
         assert response["fgts"] == 240
-        assert response["total"] == 2488.98
+        assert response["total"] == 2504.58
 
     def test_calculate_liquid_salary_with_dependents(self):
         body = {"raw": 3000, "dependents": 1, "transport_voucher": True}
@@ -60,6 +60,6 @@ def test_calculate_liquid_salary_with_dependents(self):
         assert response["dependents"] == 1
         assert response["transport_voucher"] == 180
         assert response["inss"] == 269
-        assert response["irrf"] == 47.81
+        assert response["irrf"] == 32.21
         assert response["fgts"] == 240
-        assert response["total"] == 2503.19
+        assert response["total"] == 2518.79

api/tests/e2e/test_v1_compare.py

@@ -21,30 +21,30 @@ def test_compare_clt_pj_salary(self):
 
         assert response["clt"]["raw"] == 7000
         assert response["clt"]["inss"] == 816.18
-        assert response["clt"]["irrf"] == 831.19
+        assert response["clt"]["irrf"] == 815.59
         assert response["clt"]["fgts"] == 560
-        assert response["clt"]["thirteenth"] == 446.05
-        assert response["clt"]["vacation"] == 586.29
-        assert response["clt"]["total"] == 6944.97
+        assert response["clt"]["thirteenth"] == 447.35
+        assert response["clt"]["vacation"] == 587.59
+        assert response["clt"]["total"] == 6963.17
 
-        assert response["pj"]["raw"] == 7234.34
+        assert response["pj"]["raw"] == 7253.3
         assert response["pj"]["attachment"] == "I"
-        assert response["pj"]["tax"] == 289.37
-        assert response["pj"]["total"] == 6944.97
+        assert response["pj"]["tax"] == 290.13
+        assert response["pj"]["total"] == 6963.17
 
     def test_compare_pj_clt_salary(self):
         body = {"attachment": "V", "raw": 14000}
         response = json.loads(
             client.post(f"{self.URL}/pj", headers=self.HEADERS, json=body).text
         )
 
-        assert response["clt"]["raw"] == 12174.1
+        assert response["clt"]["raw"] == 12154.90
         assert response["clt"]["inss"] == 828.39
-        assert response["clt"]["irrf"] == 2250.71
-        assert response["clt"]["fgts"] == 973.93
-        assert response["clt"]["total"] == 11829.94
-        assert response["clt"]["vacation"] == 1003.09
-        assert response["clt"]["thirteenth"] == 757.92
+        assert response["clt"]["irrf"] == 2229.83
+        assert response["clt"]["fgts"] == 972.39
+        assert response["clt"]["total"] == 11829.97
+        assert response["clt"]["vacation"] == 1002.84
+        assert response["clt"]["thirteenth"] == 758.06
 
         assert response["pj"]["attachment"] == "V"
         assert response["pj"]["raw"] == 14000

api/tests/e2e/test_v1_thirteenth.py

@@ -21,7 +21,7 @@ def test_calculate_thirteenth_full(self):
 
         assert response["raw"] == 5000
         assert response["months"] == 12
-        assert response["total"] == 4095.59
+        assert response["total"] == 4111.19
 
     def test_calculate_thirteenth_partitioned(self):
         body = {"raw": 5000, "months": 10}
@@ -31,4 +31,4 @@ def test_calculate_thirteenth_partitioned(self):
 
         assert response["raw"] == 5000
         assert response["months"] == 10
-        assert response["total"] == 3539.89
+        assert response["total"] == 3555.49

api/tests/unit/test_clt.py

@@ -35,11 +35,12 @@ def test_get_percentage_and_deduction_from_inss(self):
         assert float(percentage) == 9
         assert deduction == 18.18
 
-    def test_get_percentage_and_deduction_from_irrf(self):
-        percentage, deduction = _find_percentage_and_deduction(IRRF_DATA, 2000)
+    @pytest.mark.parametrize("raw,percent,ded", [(2000, 0, 0), (2500, 7.5, 158.4)])
+    def test_get_percentage_and_deduction_from_irrf(self, raw, percent, ded):
+        percentage, deduction = _find_percentage_and_deduction(IRRF_DATA, raw)
 
-        assert float(percentage) == 7.5
-        assert deduction == 142.8
+        assert float(percentage) == percent
+        assert deduction == ded
 
     def test_calculate_liquid_salary(self):
         input = CLTBase(raw=3000)
@@ -53,8 +54,8 @@ def test_calculate_liquid_salary(self):
         assert salary.medical_assistant == 0
         assert salary.fgts == 240
         assert salary.inss == 269
-        assert salary.irrf == 62.02
-        assert salary.total == 2668.98
+        assert salary.irrf == 46.42
+        assert salary.total == 2684.58
 
     def test_calculate_transport_voucher(self):
         salary = 2000
@@ -71,12 +72,12 @@ def test_calculate_transport_voucher(self):
 
     @pytest.mark.parametrize(
         "salary,inss,value",
-        [(3000, 269, 62.02), (4000, 396.18, 185.77), (5000, 536.18, 368.23)],
+        [(3000, 269, 46.42), (4000, 396.18, 170.17), (5000, 536.18, 352.63)],
     )
     def test_calculate_irrf_without_dependents(self, salary, inss, value):
         assert _calculate_irrf_value(salary, inss, dependents=0) == value
 
-    @pytest.mark.parametrize("dependent,value", [(1, 47.81), (2, 33.59), (3, 19.37)])
+    @pytest.mark.parametrize("dependent,value", [(1, 32.21), (2, 17.99), (3, 3.77)])
     def test_calculate_irrf_with_dependents(self, dependent, value):
         assert (
             _calculate_irrf_value(salary=3000, inss=269, dependents=dependent) == value
@@ -96,10 +97,10 @@ def test_calculate_clt_salary_by_pj(self):
         input = CLTBase(raw=7000)
         clt = calculate_clt_salary_by_pj(input)
 
-        assert clt.total == 6999.98
-        assert clt.raw == 7065.8
-        assert clt.inss == 825.39
-        assert clt.irrf == 846.75
-        assert clt.fgts == 565.26
-        assert clt.vacation == 591.59
-        assert clt.thirteenth == 449.47
+        assert clt.total == 6999.95
+        assert clt.raw == 7044.0
+        assert clt.inss == 822.34
+        assert clt.irrf == 826.00
+        assert clt.fgts == 563.52
+        assert clt.vacation == 591.13
+        assert clt.thirteenth == 449.64