   defp parse_and_calculate_monthly_payroll(dbf_file, month, employees) do
     tax_year =
       cond do
+        month > "1912M" -> 2020
         month > "1812M" -> 2019
         month <= "1812M" -> 2018
       end

    end
  end

  defp gra_income_tax(i, 2019) do
    cond do
      Decimal.compare(i, Decimal.new("288")) != :gt ->

    earned_salary =
      Decimal.round(Decimal.mult(emp.base_salary, Decimal.div(emp.days_worked, 27)), 2)

    ssnit_amount =
      if emp.id === "E0053" do
        if tax_year < 2020 do
          Decimal.round(Decimal.mult(Decimal.div(emp.ssnit_ded, 100), earned_salary), 2)
        else
          Decimal.new(0)
        end
      else
        Decimal.round(Decimal.mult(Decimal.div(emp.ssnit_ded, 100), earned_salary), 2)
      end

    {ssnit_emp_contrib, ssnit_total, ssnit_tier_1, ssnit_tier_2} =
      case emp.id === "E0053" do
        true ->
          if tax_year < 2020 do
            # 12.5 div 5
            ssnit_emp_contrib =
              Decimal.round(Decimal.mult(Decimal.from_float(2.5), ssnit_amount), 2)

            ssnit_total = Decimal.add(ssnit_amount, ssnit_emp_contrib)
            ssnit_tier_1 = ssnit_total
            ssnit_tier_2 = Decimal.new(0)
            {ssnit_emp_contrib, ssnit_total, ssnit_tier_1, ssnit_tier_2}
          else
            ssnit_emp_contrib = Decimal.new(0)
            ssnit_total = Decimal.new(0)
            ssnit_tier_1 = Decimal.new(0)
            ssnit_tier_2 = Decimal.new(0)
            {ssnit_emp_contrib, ssnit_total, ssnit_tier_1, ssnit_tier_2}
          end

        false ->
          # 13 div 5.5
