Employer NI fixed employer cost change variable is returning impacts … (#1231)

* Employer NI fixed employer cost change variable is returning impacts in the baseline
Fixes #1230

* Update tests

Author: nikhilwoodruff

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - Temporarily suspended employer_ni_fixed_cost_change as it returns impacts in the baseline.

policyengine_uk/system.py

@@ -48,7 +48,7 @@
 
 COUNTRY_DIR = Path(__file__).parent
 
-ENHANCED_FRS = "hf://policyengine/policyengine-uk-data/enhanced_frs_2022_23.h5"
+ENHANCED_FRS = "hf://policyengine/policyengine-uk-data/enhanced_frs_2023_24.h5"
 
 
 class CountryTaxBenefitSystem(TaxBenefitSystem):
@@ -105,8 +105,8 @@ def __init__(self, reform=None):
 class Simulation(CoreSimulation):
     default_tax_benefit_system = CountryTaxBenefitSystem
     default_tax_benefit_system_instance = system
-    default_calculation_period = 2022
-    default_input_period = 2022
+    default_calculation_period = 2023
+    default_input_period = 2023
     default_role = "member"
     max_spiral_loops = 10
 

policyengine_uk/tests/microsimulation/reforms_config.yaml

@@ -1,33 +1,33 @@
 reforms:
 - name: Raise basic rate by 1pp
-  expected_impact: 7.7
+  expected_impact: 7.6
   parameters:
     gov.hmrc.income_tax.rates.uk[0].rate: 0.21
 - name: Raise higher rate by 1pp
-  expected_impact: 4.9
+  expected_impact: 4.8
   parameters:
     gov.hmrc.income_tax.rates.uk[1].rate: 0.42
 - name: Raise personal allowance by ~800GBP/year
   expected_impact: 0.7
   parameters:
     gov.hmrc.income_tax.allowances.personal_allowance.amount: 13000
 - name: Raise child benefit by 25GBP/week per additional child
-  expected_impact: -1.2
+  expected_impact: -1.4
   parameters:
     gov.hmrc.child_benefit.amount.additional: 25
 - name: Reduce Universal Credit taper rate to 20%
-  expected_impact: -38.7
+  expected_impact: -41.2
   parameters:
     gov.dwp.universal_credit.means_test.reduction_rate: 0.2
 - name: Raise Class 1 main employee NICs rate to 10%
-  expected_impact: 12.4
+  expected_impact: 12.2
   parameters:
     gov.hmrc.national_insurance.class_1.rates.employee.main: 0.1
 - name: Raise VAT standard rate by 2pp
-  expected_impact: 19.5
+  expected_impact: 19.4
   parameters:
     gov.hmrc.vat.standard_rate: 0.22
 - name: Raise additional rate by 3pp
-  expected_impact: 4.5
+  expected_impact: 5.5
   parameters:
     gov.hmrc.income_tax.rates.uk[2].rate: 0.48

policyengine_uk/variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py

@@ -9,6 +9,7 @@ class employer_ni_fixed_employer_cost_change(Variable):
     unit = GBP
 
     def formula(person, period, parameters):
+        return 0
         employee_incidence = parameters(
             period
         ).gov.contrib.policyengine.employer_ni.employee_incidence