Výpočet daně, socka a zdrávka pro rok 2024 (po reformě)

OSVC.ts

export class OSVC {
  public readonly percentageDiscount = 0.6

  constructor(public readonly expectedIncome: number) {}

  get totalExpenses(): number {
    return this.healthInsurance + this.socialInsurance + this.taxes
  }

  get netIncome(): number {
    return this.expectedIncome - this.totalExpenses
  }

  get taxableIncome(): number {
    if (this.expectedIncome < 2000000) {
      return this.expectedIncome * this.percentageDiscount
    }

    return this.expectedIncome - 2000000 * this.percentageDiscount
  }

  get taxes(): number {
    return this.taxableIncome * 0.15
  }

  get socialInsurance(): number {
    return this.taxableIncome * 0.55 * 0.292
  }

  get healthInsurance(): number {
    return this.taxableIncome * 0.50 * 0.135
  }

}