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fusion_payroll/docs/EXTRACTION_LOG.md

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+# Fusion Payroll - Canada
+## Reverse Engineered from: pragmatic_odoo_canada_payroll
+
+**Extraction Date**: 2024-12-31  
+**Target Base**: Odoo Enterprise hr_payroll  
+**Original Module**: pragmatic_odoo_canada_payroll (90 external identifiers)
+
+---
+
+## Module Summary
+
+### What Was Extracted
+
+| Component | Count | Status |
+|-----------|-------|--------|
+| New Models | 2 | ✅ Complete |
+| Extended Models | 2 | ✅ Complete |
+| Views | 4 | ✅ Complete |
+| Salary Structure | 1 | ✅ Complete |
+| Salary Rule Category | 1 | ✅ Complete |
+| Salary Rules | 14 | ✅ Complete |
+| Tax Data Records | 14 | ✅ Complete |
+| Security Rules | 2 | ✅ Complete |
+
+---
+
+## Models
+
+### New Models Created
+
+#### 1. tax.yearly.rates
+Configuration for yearly tax rates (Federal, Provincial, CPP, EI)
+
+| Field | Type | Description |
+|-------|------|-------------|
+| fiscal_year | Many2one | Link to account.fiscal.year |
+| tax_type | Selection | federal / provincial |
+| ded_type | Selection | cpp / ei |
+| tax_yearly_rate_ids | One2many | Tax bracket lines |
+| fed_tax_credit | Float | Federal tax credit |
+| provincial_tax_credit | Float | Provincial tax credit |
+| canada_emp_amount | Float | Canada Employment Amount |
+| exemption | Float | CPP exemption amount |
+| max_cpp | Float | Maximum CPP contribution |
+| emp_contribution_rate | Float | Employee CPP rate |
+| employer_contribution_rate | Float | Employer CPP rate |
+| ei_date | Date | EI effective date |
+| ei_rate | Float | EI rate |
+| ei_earnings | Float | Maximum EI earnings |
+| emp_ei_amount | Float | Employee EI amount |
+| employer_ei_amount | Float | Employer EI amount |
+
+#### 2. tax.yearly.rate.line
+Tax bracket lines for federal/provincial taxes
+
+| Field | Type | Description |
+|-------|------|-------------|
+| tax_id | Many2one | Parent tax.yearly.rates |
+| tax_bracket | Float | Income threshold |
+| tax_rate | Float | Tax rate percentage |
+| tax_constant | Float | Tax constant |
+
+### Extended Models
+
+#### 1. hr.contract
+Added fields for employee tax credits:
+- `fed_tax_credit` - Federal Tax Credit
+- `provincial_tax_credit` - Provincial Tax Credit
+
+#### 2. hr.salary.rule.category
+Added fields to link Canadian payroll configuration:
+- `cpp_deduction_id` - Link to CPP yearly rates
+- `ei_deduction_id` - Link to EI yearly rates
+- `fed_tax_id` - Link to Federal tax rates
+- `provincial_tax_id` - Link to Provincial tax rates
+- Related fields for CPP/EI values
+
+---
+
+## Salary Structure
+
+**Name**: Canada salary structure  
+**Code**: Canada  
+**Parent**: Base for new structures
+
+### Salary Rules in Structure
+
+| Sequence | Name | Code | Category | Type |
+|----------|------|------|----------|------|
+| 1 | Basic Salary | BASIC | Basic | Base |
+| 5 | House Rent Allowance | HRA | Allowance | Base |
+| 6 | Dearness Allowance | DA | Allowance | Base |
+| 7 | Travel Allowance | Travel | Allowance | Base |
+| 8 | Meal Allowance | Meal | Allowance | Base |
+| 9 | Medical Allowance | Medical | Allowance | Base |
+| 100 | Gross | GROSS | Gross | Computed |
+| 103 | CPP_Employee | CPP_EMPLOYEE | Deduction | Python |
+| 104 | CPP_Employer | CPP_EMPLOYER | Company Contribution | Python |
+| 105 | EI_Employee | EI_EMPLOYEE | Deduction | Python |
+| 106 | EI_Employer | EI_EMPLOYER | Company Contribution | Python |
+| 107 | Federal Income Tax | FED | Deduction | Python |
+| 108 | Province Income Tax | PR | Deduction | Python |
+| 200 | Net Salary | NET | Net | Computed |
+
+---
+
+## Tax Data (2025)
+
+### Federal Tax Brackets (Canada)
+| Bracket | Rate | Constant |
+|---------|------|----------|
+| $55,867 | 15.00% | $0 |
+| $111,733 | 20.50% | $0 |
+| $173,205 | 26.00% | $0 |
+| $246,752 | 29.00% | $0 |
+| $246,752+ | 33.00% | $0 |
+
+**Canada Employment Amount**: $1,433.00
+
+### Provincial Tax Brackets (Ontario)
+| Bracket | Rate | Constant |
+|---------|------|----------|
+| $52,886 | 5.05% | $0 |
+| $105,775 | 9.15% | $0 |
+| $150,000 | 11.16% | $0 |
+| $220,000 | 12.16% | $0 |
+| $220,000+ | 13.16% | $0 |
+
+### CPP (Canada Pension Plan)
+- Employee Contribution Rate: 5.95%
+- Employer Contribution Rate: 5.95%
+- Exemption Amount: $134.61 (per pay period)
+- Maximum CPP: $4,034.10
+
+### EI (Employment Insurance)
+- EI Rate: 1.64%
+- Maximum EI Earnings: $65,700.00
+- Employee EI Amount: $1,077.48
+- Employer EI Amount: $1,508.47
+
+---
+
+## Calculation Logic
+
+### Pay Period
+The module assumes **semi-monthly** pay periods (24 per year).  
+All annual amounts are divided by 24.
+
+### CPP Calculation
+```
+CPP = (GROSS - Exemption/24) * Rate / 100
+```
+Capped at annual maximum with year-to-date tracking.
+
+### EI Calculation
+```
+EI = GROSS * Rate / 100
+```
+Capped at annual maximum with year-to-date tracking.
+Employer pays 1.4x employee portion.
+
+### Tax Calculation
+Uses progressive tax brackets:
+1. Determine bracket based on semi-monthly wage
+2. Apply rate and constant
+3. Subtract tax credits (personal credits, CPP, EI, Canada Employment)
+
+---
+
+## Installation
+
+1. Copy module to Odoo addons directory
+2. Update Apps List
+3. Install "Fusion Payroll - Canada"
+4. Configure:
+   - Create Fiscal Year if needed
+   - Go to Payroll → Configuration → Yearly Rates
+   - Link CPP, EI, Federal, Provincial records to Salary Rule Category
+   - Assign Canada structure to employee contracts
+
+---
+
+## Notes
+
+- Year-to-date calculations use hardcoded date ranges (update for each year)
+- Tax brackets should be updated annually per CRA guidelines
+- Employer EI is 1.4x employee portion
+- Module designed for Ontario - add other provinces as needed