#!/usr/bin/env perl
use utf8;
###############################################################################
# This program computes employee and employer FICA and FUTA taxes.
# 
# Copyright © 2020 Richard Lesh.  All rights reserved.
###############################################################################

use Utils;
use strict;
use warnings;

our $SS_TAX_RATE = 0.062;
our $SS_LIMIT = 127200.0;
our $MEDICARE_TAX_RATE1 = 0.0145;
our $MEDICARE_TAX_RATE2 = 0.0235;
our $MEDICARE_BREAKPOINT = 200000.0;
our $FUTA_TAX_RATE = 0.06;
our $FUTA_BREAKPOINT = 7000.0;

MAIN:
{
    if (scalar(@ARGV) != 2) {
        print Utils::messageFormat("Syntax: \{0:s\} annual_wages annual_tips", "FICA3"), "\n";
        exit 1;
    }

    my $ANNUAL_WAGES = Utils::stodWithDefault($ARGV[0], 0.0);
    my $ANNUAL_TIPS = Utils::stodWithDefault($ARGV[1], 0.0);
    my $ANNUAL_EARNINGS = $ANNUAL_WAGES + $ANNUAL_TIPS;

    my $ss_tax;
    if ($ANNUAL_EARNINGS < $SS_LIMIT) {
        $ss_tax = $ANNUAL_EARNINGS * $SS_TAX_RATE;
    } else {
        $ss_tax = $SS_LIMIT * $SS_TAX_RATE;
    }

    my $medicare_tax;
    my $employer_medicare_tax;
    if ($ANNUAL_EARNINGS <= $MEDICARE_BREAKPOINT) {
        $medicare_tax = $ANNUAL_EARNINGS * $MEDICARE_TAX_RATE1;
        $employer_medicare_tax = $ANNUAL_EARNINGS * $MEDICARE_TAX_RATE1;
    } else {
        $medicare_tax = $MEDICARE_BREAKPOINT * $MEDICARE_TAX_RATE1 + ($ANNUAL_EARNINGS - $MEDICARE_BREAKPOINT) * $MEDICARE_TAX_RATE2;
        $employer_medicare_tax = $ANNUAL_EARNINGS * $MEDICARE_TAX_RATE1;
    }

    my $futa_tax;
    if ($ANNUAL_EARNINGS <= $FUTA_BREAKPOINT) {
        $futa_tax = $ANNUAL_EARNINGS * $FUTA_TAX_RATE;
    } else {
        $futa_tax = $FUTA_BREAKPOINT * $FUTA_TAX_RATE;
    }

    my $NET_EARNINGS = $ANNUAL_EARNINGS - $ss_tax - $medicare_tax;
    my $EMPLOYER_CONTRIBUTIONS = $ANNUAL_EARNINGS + $ss_tax + $employer_medicare_tax + $futa_tax;

    print Utils::messageFormat("Annual Earnings: \$\{0:.2f\}", $ANNUAL_EARNINGS), "\n";
    print Utils::messageFormat("Social Security Tax: \$\{0:.2f\}", $ss_tax), "\n";
    print Utils::messageFormat("Medicare Tax: \$\{0:.2f\}", $medicare_tax), "\n";
    print Utils::messageFormat("Employer Social Security Tax: \$\{0:.2f\}", $ss_tax), "\n";
    print Utils::messageFormat("Employer Medicare Tax: \$\{0:.2f\}", $employer_medicare_tax), "\n";
    print Utils::messageFormat("Federal Unemployment Tax: \$\{0:.2f\}", $futa_tax), "\n";
    print Utils::messageFormat("Net Earnings: \$\{0:.2f\}", $NET_EARNINGS), "\n";
    print Utils::messageFormat("Employer Contributions: \$\{0:.2f\}", $EMPLOYER_CONTRIBUTIONS), "\n";
}