Examples

const minimumWageWorker = simulateDependentWorker({
year: 2025,
income: 870, // Portuguese minimum wage 2025
location: 'continent'
});

console.log('=== Minimum Wage Worker ===');
const jan = minimumWageWorker.monthlyBreakdown[0];
console.log(`Gross Income (Jan): €${jan.grossIncome.baseSalaryAmount.toFixed(2)}`);
console.log(`IRS (Jan): €${jan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Social Security (Jan): €${jan.socialSecurityContribution.totalAmount.toFixed(2)}`);
console.log(`Net Salary (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Annual Net: €${minimumWageWorker.yearly.totalNetIncomeAmount.toFixed(2)}`);

const averageWorker = simulateDependentWorker({
year: 2025,
income: 1200,
location: 'continent'
});

console.log('=== Average Worker ===');
const jan = averageWorker.monthlyBreakdown[0];
console.log(`Monthly Net (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Annual Net: €${averageWorker.yearly.totalNetIncomeAmount.toFixed(2)}`);
console.log(`Effective IRS Rate: ${(jan.irsWithholdingTax.totalAmount / jan.taxableIncomeForIrsCalculation * 100).toFixed(1)}%`);

const singleParent = simulateDependentWorker({
year: 2025,
income: 1500,
married: false,
numberOfDependents: 2,
location: 'continent'
});

console.log('=== Single Parent (2 children) ===');
const jan = singleParent.monthlyBreakdown[0];
console.log(`Monthly Net (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);

// Compare with same income but no dependents
const noDependents = simulateDependentWorker({ 
year: 2025,
income: 1500, 
location: 'continent' 
});

const janNoDeps = noDependents.monthlyBreakdown[0];
console.log(`Tax Savings from dependents: €${(janNoDeps.irsWithholdingTax.totalAmount - jan.irsWithholdingTax.totalAmount).toFixed(2)}`);

const marriedSingleIncome = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
numberOfDependents: 1,
location: 'continent'
});

console.log('=== Married Single Income ===');
const jan = marriedSingleIncome.monthlyBreakdown[0];
console.log(`Monthly Net (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Annual Net: €${marriedSingleIncome.yearly.totalNetIncomeAmount.toFixed(2)}`);

// Spouse 1
const spouse1 = simulateDependentWorker({
year: 2025,
income: 1400,
married: true,
numberOfHolders: 2,
numberOfDependents: 1, // One child shared
location: 'continent'
});

// Spouse 2
const spouse2 = simulateDependentWorker({
year: 2025,
income: 1100,
married: true,
numberOfHolders: 2,
numberOfDependents: 0, // Child already counted in spouse1
location: 'continent'
});

const totalHouseholdNet = spouse1.monthlyBreakdown[0].netIncome.totalAmount + spouse2.monthlyBreakdown[0].netIncome.totalAmount;
console.log('=== Married Dual Income ===');
console.log(`Spouse 1 Net (Jan): €${spouse1.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Spouse 2 Net (Jan): €${spouse2.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Total Household Net (Jan): €${totalHouseholdNet.toFixed(2)}`);

const income = 1500;

const continent = simulateDependentWorker({
year: 2025,
income,
location: 'continent'
});

const azores = simulateDependentWorker({
year: 2025,
income,
location: 'azores'
});

const madeira = simulateDependentWorker({
year: 2025,
income,
location: 'madeira'
});

console.log('=== Regional Comparison (January) ===');
console.log(`Continent Net: €${continent.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Azores Net: €${azores.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Madeira Net: €${madeira.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

const workerWithDisability = simulateDependentWorker({
year: 2025,
income: 1300,
disabled: true,
location: 'continent'
});

const workerWithoutDisability = simulateDependentWorker({
year: 2025,
income: 1300,
disabled: false,
location: 'continent'
});

console.log('=== Disability Benefits ===');
console.log(`With Disability - Net (Jan): €${workerWithDisability.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Without Disability - Net (Jan): €${workerWithoutDisability.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Monthly Benefit: €${(workerWithDisability.monthlyBreakdown[0].netIncome.totalAmount - workerWithoutDisability.monthlyBreakdown[0].netIncome.totalAmount).toFixed(2)}`);

const withVouchers = simulateDependentWorker({
year: 2025,
income: 1400,
lunchAllowanceDailyValue: 7.5,
lunchAllowanceMode: "cupon",
lunchAllowanceDaysCount: 22
});

const withoutVouchers = simulateDependentWorker({
year: 2025,
income: 1400
});

console.log('=== Impact of Meal Vouchers (January) ===');
const janWith = withVouchers.monthlyBreakdown[0];
const janWithout = withoutVouchers.monthlyBreakdown[0];
console.log(`With Vouchers - Net: €${janWith.netIncome.totalAmount.toFixed(2)}`);
console.log(`Without Vouchers - Net: €${janWithout.netIncome.totalAmount.toFixed(2)}`);
console.log(`Benefit: €${(janWith.netIncome.totalAmount - janWithout.netIncome.totalAmount).toFixed(2)}`);

const cashAllowance = simulateDependentWorker({
year: 2025,
income: 2000,
lunchAllowanceDailyValue: 10.00,
lunchAllowanceMode: "salary",
lunchAllowanceDaysCount: 21
});

const jan = cashAllowance.monthlyBreakdown[0];
console.log('=== High Cash Lunch Allowance ===');
console.log(`Total Allowance: €${jan.lunchAllowance.grossAmount.toFixed(2)}`);
console.log(`Taxable Portion: €${jan.lunchAllowance.taxableAmount.toFixed(2)}`);
console.log(`Tax-Free Portion: €${jan.lunchAllowance.taxExemptAmount.toFixed(2)}`);

const noTwelfths = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.NONE
});

const oneTwelfth = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.ONE_MONTH
});

const twoTwelfths = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.TWO_MONTHS
});

console.log('=== Holiday Allowance Distribution Impact (January) ===');
console.log(`No Distribution - Monthly Net: €${noTwelfths.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`One Month - Monthly Net: €${oneTwelfths.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Two Months - Monthly Net: €${twoTwelfths.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Annual Net (Two Months): €${twoTwelfths.yearly.totalNetIncomeAmount.toFixed(2)}`);

const executive = simulateDependentWorker({
year: 2025,
income: 8000,
married: true,
numberOfHolders: 1,
numberOfDependents: 2,
location: 'continent',
lunchAllowanceDailyValue: 12,
lunchAllowanceMode: 'cupon',
lunchAllowanceDaysCount: 22
});

const jan = executive.monthlyBreakdown[0];
console.log('=== Executive Salary (January) ===');
console.log(`Gross: €${jan.grossIncome.baseSalaryAmount.toFixed(2)}`);
console.log(`IRS: €${jan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Net: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Effective Rate: ${(jan.irsWithholdingTax.totalAmount / jan.taxableIncomeForIrsCalculation * 100).toFixed(1)}%`);
console.log(`Annual Net: €${executive.yearly.totalNetIncomeAmount.toFixed(2)}`);

// Single worker on €1500/month, 1.º ano of IRS Jovem (100% exemption).
// Income is below the per-payment cap, so retention drops to zero.
const baseline = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.NONE,
lunchAllowanceDailyValue: 0,
});

const youthIrs = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.NONE,
lunchAllowanceDailyValue: 0,
benefitsOfYouthIrs: true,
yearOfYouthIrs: 1,
});

const baseJan = baseline.monthlyBreakdown[0];
const youthJan = youthIrs.monthlyBreakdown[0];
console.log('=== IRS Jovem - 1.º Ano (100% Exemption) ===');
console.log(`IRS without Youth IRS:  €${baseJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`IRS with Youth IRS:     €${youthJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Exempt income (Jan):    €${youthJan.youthIrs.exemptIncome.toFixed(2)}`);
console.log(`Monthly net gain:       €${(youthJan.netIncome.totalAmount - baseJan.netIncome.totalAmount).toFixed(2)}`);

// Same worker, now in their 2.º-4.º year of benefit (75% exemption).
// Retention scales linearly with the non-exempt fraction.
const youthIrs = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.NONE,
lunchAllowanceDailyValue: 0,
benefitsOfYouthIrs: true,
yearOfYouthIrs: 2,
});

const baseline = simulateDependentWorker({
year: 2025,
income: 1500,
twelfths: Twelfths.NONE,
lunchAllowanceDailyValue: 0,
});

const baseJan = baseline.monthlyBreakdown[0];
const youthJan = youthIrs.monthlyBreakdown[0];
console.log('=== IRS Jovem - 2.º-4.º Ano (75% Exemption) ===');
console.log(`Exemption %:           ${(youthJan.youthIrs.exemptionPercentage * 100).toFixed(0)}%`);
console.log(`Exempt income (Jan):   €${youthJan.youthIrs.exemptIncome.toFixed(2)}`);
console.log(`IRS without:           €${baseJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`IRS with:              €${youthJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Annual net gain:       €${(youthIrs.yearly.totalNetIncomeAmount - baseline.yearly.totalNetIncomeAmount).toFixed(2)}`);

// High earner: income exceeds the per-payment cap = (55 × IAS) / 14.
// The exempt portion is capped, so the rest of the salary is taxed normally.
const highEarner = simulateDependentWorker({
year: 2025,
income: 5000,
twelfths: Twelfths.NONE,
lunchAllowanceDailyValue: 0,
benefitsOfYouthIrs: true,
yearOfYouthIrs: 1,
});

const jan = highEarner.monthlyBreakdown[0];
console.log('=== IRS Jovem - Above the Cap ===');
console.log(`Gross monthly income:  €${jan.grossIncome.baseSalaryAmount.toFixed(2)}`);
console.log(`Monthly exempt cap:    €${jan.youthIrs.monthlyExemptCap.toFixed(2)}`);
console.log(`Exempt income (Jan):   €${jan.youthIrs.exemptIncome.toFixed(2)}`);
console.log(`Non-exempt portion:    €${(jan.grossIncome.baseSalaryAmount - jan.youthIrs.exemptIncome).toFixed(2)}`);
console.log(`IRS retention (Jan):   €${jan.irsWithholdingTax.totalAmount.toFixed(2)}`);

const familyWithDisabledChild = simulateDependentWorker({
year: 2025,
income: 2200,
married: true,
numberOfHolders: 1,
numberOfDependents: 2,
numberOfDependentsDisabled: 1,
partnerDisabled: false,
location: 'continent'
});

const jan = familyWithDisabledChild.monthlyBreakdown[0];
console.log('=== Family with Disabled Child ===');
console.log(`Net Salary (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Tax Benefits Applied: Yes`);