Exemplos

const minimumWageWorker = simulateDependentWorker({
year: 2025,
income: 870, // Salário mínimo português 2025
location: 'continent'
});

console.log('=== Trabalhador com Salário Mínimo ===');
const jan = minimumWageWorker.monthlyBreakdown[0];
console.log(`Rendimento Bruto (Jan): €${jan.grossIncome.baseSalaryAmount.toFixed(2)}`);
console.log(`IRS (Jan): €${jan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Segurança Social (Jan): €${jan.socialSecurityContribution.totalAmount.toFixed(2)}`);
console.log(`Salário Líquido (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Líquido Anual: €${minimumWageWorker.yearly.totalNetIncomeAmount.toFixed(2)}`);

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

console.log('=== Trabalhador Médio ===');
const jan = averageWorker.monthlyBreakdown[0];
console.log(`Líquido Mensal (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Líquido Anual: €${averageWorker.yearly.totalNetIncomeAmount.toFixed(2)}`);
console.log(`Taxa Efetiva de IRS: ${(jan.irsWithholdingTax.totalAmount / jan.taxableIncomeForIrsCalculation * 100).toFixed(1)}%`);

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

console.log('=== Pai/Mãe Solteiro(a) (2 filhos) ===');
const jan = singleParent.monthlyBreakdown[0];
console.log(`Líquido Mensal (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);

// Comparar com o mesmo rendimento mas sem dependentes
const noDependents = simulateDependentWorker({ 
year: 2025,
income: 1500, 
location: 'continent' 
});

const janNoDeps = noDependents.monthlyBreakdown[0];
console.log(`Poupança Fiscal com dependentes: €${(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('=== Casado com Rendimento Único ===');
const jan = marriedSingleIncome.monthlyBreakdown[0];
console.log(`Líquido Mensal (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Líquido Anual: €${marriedSingleIncome.yearly.totalNetIncomeAmount.toFixed(2)}`);

// Cônjuge 1
const spouse1 = simulateDependentWorker({
year: 2025,
income: 1400,
married: true,
numberOfHolders: 2,
numberOfDependents: 1, // Um filho partilhado
location: 'continent'
});

// Cônjuge 2
const spouse2 = simulateDependentWorker({
year: 2025,
income: 1100,
married: true,
numberOfHolders: 2,
numberOfDependents: 0, // Filho já contado no cônjuge1
location: 'continent'
});

const totalHouseholdNet = spouse1.monthlyBreakdown[0].netIncome.totalAmount + spouse2.monthlyBreakdown[0].netIncome.totalAmount;
console.log('=== Casado com Rendimentos Duplos ===');
console.log(`Cônjuge 1 Líquido (Jan): €${spouse1.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Cônjuge 2 Líquido (Jan): €${spouse2.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Total do Agregado Líquido (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('=== Comparação Regional (Janeiro) ===');
console.log(`Continente Líquido: €${continent.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Açores Líquido: €${azores.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Madeira Líquido: €${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('=== Benefícios de Deficiência ===');
console.log(`Com Deficiência - Líquido (Jan): €${workerWithDisability.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Sem Deficiência - Líquido (Jan): €${workerWithoutDisability.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Benefício Mensal: €${(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('=== Impacto dos Cartões de Refeição (Janeiro) ===');
const janWith = withVouchers.monthlyBreakdown[0];
const janWithout = withoutVouchers.monthlyBreakdown[0];
console.log(`Com Cartões - Líquido: €${janWith.netIncome.totalAmount.toFixed(2)}`);
console.log(`Sem Cartões - Líquido: €${janWithout.netIncome.totalAmount.toFixed(2)}`);
console.log(`Benefício: €${(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('=== Subsídio de Refeição em Dinheiro Alto ===');
console.log(`Total do Subsídio: €${jan.lunchAllowance.grossAmount.toFixed(2)}`);
console.log(`Porção Tributável: €${jan.lunchAllowance.taxableAmount.toFixed(2)}`);
console.log(`Porção Isenta: €${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('=== Impacto da Distribuição de Subsídios de Férias (Janeiro) ===');
console.log(`Sem Distribuição - Líquido Mensal: €${noTwelfths.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Um Mês - Líquido Mensal: €${oneTwelfth.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Dois Meses - Líquido Mensal: €${twoTwelfths.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Líquido Anual (Dois Meses): €${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('=== Salário Executivo (Janeiro) ===');
console.log(`Bruto: €${jan.grossIncome.baseSalaryAmount.toFixed(2)}`);
console.log(`IRS: €${jan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Líquido: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Taxa Efetiva: ${(jan.irsWithholdingTax.totalAmount / jan.taxableIncomeForIrsCalculation * 100).toFixed(1)}%`);
console.log(`Líquido Anual: €${executive.yearly.totalNetIncomeAmount.toFixed(2)}`);

// Solteiro a ganhar €1500/mês, 1.º ano de IRS Jovem (100% de isenção).
// O rendimento está abaixo do tecto por pagamento, logo a retenção é 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% Isenção) ===');
console.log(`IRS sem IRS Jovem:    €${baseJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`IRS com IRS Jovem:    €${youthJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Parte isenta (Jan):   €${youthJan.youthIrs.exemptIncome.toFixed(2)}`);
console.log(`Ganho líquido mensal: €${(youthJan.netIncome.totalAmount - baseJan.netIncome.totalAmount).toFixed(2)}`);

// Mesmo trabalhador, agora no 2.º-4.º ano de benefício (75% de isenção).
// A retenção escala linearmente com a fracção não isenta.
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% Isenção) ===');
console.log(`% de isenção:          ${(youthJan.youthIrs.exemptionPercentage * 100).toFixed(0)}%`);
console.log(`Parte isenta (Jan):    €${youthJan.youthIrs.exemptIncome.toFixed(2)}`);
console.log(`IRS sem:               €${baseJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`IRS com:               €${youthJan.irsWithholdingTax.totalAmount.toFixed(2)}`);
console.log(`Ganho líquido anual:   €${(youthIrs.yearly.totalNetIncomeAmount - baseline.yearly.totalNetIncomeAmount).toFixed(2)}`);

// Rendimento alto: ultrapassa o tecto por pagamento = (55 × IAS) / 14.
// A parte isenta fica limitada e o restante é tributado normalmente.
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 - Acima do Tecto ===');
console.log(`Rendimento bruto:      €${jan.grossIncome.baseSalaryAmount.toFixed(2)}`);
console.log(`Tecto mensal isento:   €${jan.youthIrs.monthlyExemptCap.toFixed(2)}`);
console.log(`Parte isenta (Jan):    €${jan.youthIrs.exemptIncome.toFixed(2)}`);
console.log(`Parte não isenta:      €${(jan.grossIncome.baseSalaryAmount - jan.youthIrs.exemptIncome).toFixed(2)}`);
console.log(`Retenção IRS (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('=== Família com Filho com Deficiência ===');
console.log(`Salário Líquido (Jan): €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Benefícios Fiscais Aplicados: Sim`);