[pull] develop from frappe:develop

hrms/payroll/doctype/salary_slip/salary_slip.py

@@ -1900,10 +1900,12 @@ def calculate_variable_tax(self, tax_component, has_additional_salary_tax_compon
 
 		if has_additional_salary_tax_component:
 			self.current_structured_tax_amount = self.additional_salary_amount
-		else:
+		elif self.remaining_sub_periods > 0:
 			self.current_structured_tax_amount = (
 				self.total_structured_tax_amount - self.previous_total_paid_taxes
 			) / self.remaining_sub_periods
+		else:
+			self.current_structured_tax_amount = 0.0
 
 		# Total taxable earnings with additional earnings with full tax
 		self.full_tax_on_additional_earnings = 0.0

hrms/payroll/doctype/salary_slip/test_salary_slip.py

@@ -1751,6 +1751,36 @@ def test_tax_period_for_mid_month_payroll_period(self):
 		# to handle cases like 16th Jul 2024 - 15th Jul 2025
 		self.assertEqual(period_factor, 12)
 
+	def test_variable_tax_with_zero_remaining_sub_periods(self):
+		# regression: when an employee has no remaining sub-periods in the payroll period
+		# (e.g. relieved before the period started), remaining_sub_periods is 0 and the
+		# structured tax calculation must not raise ZeroDivisionError
+		from hrms.payroll.doctype.salary_structure.test_salary_structure import make_salary_structure
+
+		payroll_period = create_payroll_period(company="_Test Company")
+		create_tax_slab(payroll_period, allow_tax_exemption=True, currency="INR")
+		employee = make_employee("test_zero_remaining_period@salary.slip", company="_Test Company")
+
+		salary_structure = make_salary_structure(
+			"Structure to test zero remaining sub periods",
+			"Monthly",
+			test_tax=True,
+			employee=employee,
+			payroll_period=payroll_period,
+			company="_Test Company",
+		)
+
+		salary_slip = make_salary_slip(salary_structure.name, employee=employee)
+
+		# force the boundary condition and re-run the variable tax calculation
+		salary_slip.remaining_sub_periods = 0
+		salary_slip.calculate_variable_tax("TDS")
+
+		# no structured tax to spread over future periods => 0, and no ZeroDivisionError
+		self.assertEqual(salary_slip.current_structured_tax_amount, 0.0)
+
+		frappe.db.rollback()
+
 	@HRMSTestSuite.change_settings("Payroll Settings", {"payroll_based_on": "Leave"})
 	def test_lwp_calculation_based_on_relieving_date(self):
 		emp_id = make_employee("test_lwp_based_on_relieving_date@salary.com", company="_Test Company")

hrms/payroll/report/income_tax_computation/income_tax_computation.py

@@ -64,6 +64,13 @@ def get_employee_details(self):
 
 		for d in employees:
 			if d.employee in list(ss_assignments.keys()):
+				# skip employees whose employment does not overlap the payroll period,
+				# i.e. those who joined after the period ended or were relieved before it started
+				if getdate(d.date_of_joining) > getdate(self.payroll_period_end_date):
+					continue
+				if d.relieving_date and getdate(d.relieving_date) < getdate(self.payroll_period_start_date):
+					continue
+
 				d.update(ss_assignments[d.employee])
 				self.employees.setdefault(d.employee, d)
 

hrms/payroll/report/income_tax_computation/test_income_tax_computation.py

@@ -1,5 +1,5 @@
 import frappe
-from frappe.utils import getdate
+from frappe.utils import add_days, getdate
 
 from erpnext.setup.doctype.employee.test_employee import make_employee
 
@@ -109,6 +109,71 @@ def test_report(self):
 		for key, val in expected_data.items():
 			self.assertEqual(result[1][0].get(key), val)
 
+	def test_employee_joined_after_payroll_period_is_excluded(self):
+		# employee joins after the payroll period ends -> employment does not overlap
+		# the period, so they must be excluded from the report (and not crash it while
+		# trying to build a salary slip with no applicable salary structure)
+		joining_date = add_days(self.payroll_period.end_date, 90)
+		employee = make_employee(
+			"joined_after_period@example.com",
+			company="_Test Company",
+			date_of_joining=joining_date,
+		)
+		make_salary_structure(
+			"Monthly Salary Structure Joined After Period",
+			"Monthly",
+			employee=employee,
+			company="_Test Company",
+			currency="INR",
+			from_date=joining_date,
+			payroll_period=self.payroll_period,
+			test_tax=True,
+		)
+
+		filters = frappe._dict(
+			{
+				"company": "_Test Company",
+				"payroll_period": self.payroll_period.name,
+			}
+		)
+		result = execute(filters)[1]
+
+		employees_in_report = [row.get("employee") for row in result]
+		self.assertNotIn(employee, employees_in_report)
+
+	def test_employee_relieved_before_payroll_period_is_excluded(self):
+		# employee relieved before the payroll period starts -> employment does not
+		# overlap the period, so they must be excluded from the report
+		joining_date = add_days(self.payroll_period.start_date, -400)
+		relieving_date = add_days(self.payroll_period.start_date, -1)
+		employee = make_employee(
+			"relieved_before_period@example.com",
+			company="_Test Company",
+			date_of_joining=joining_date,
+		)
+		make_salary_structure(
+			"Monthly Salary Structure Relieved Before Period",
+			"Monthly",
+			employee=employee,
+			company="_Test Company",
+			currency="INR",
+			from_date=joining_date,
+			payroll_period=self.payroll_period,
+			test_tax=True,
+		)
+		frappe.db.set_value("Employee", employee, {"relieving_date": relieving_date, "status": "Left"})
+
+		filters = frappe._dict(
+			{
+				"company": "_Test Company",
+				"payroll_period": self.payroll_period.name,
+			}
+		)
+		result = execute(filters)[1]
+
+		employees_in_report = [row.get("employee") for row in result]
+		self.assertNotIn(employee, employees_in_report)
+
 	def test_get_report_for_all_employees(self):
 		frappe.db.delete("Employee")
 		users = [