{"abstract":"Employer payroll tax expense includes employee income tax withholding.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'gross': [[employee, cents]] (an employee may appear twice), 'ytd': prior year-to-date gross, 'wage_base', 'ss_bp', 'med_bp', 'itax_bp', 'benefit': {employee: pre-tax deduction per paycheck}}. Per paycheck: social wages = min(gross, max(0, wage_base - ytd)), ytd then increases by gross; social tax = round(social wages * ss_bp / 10000), medicare = round(gross * med_bp / 10000) (no cap), income tax = round((gross - benefit) * itax_bp / 10000), all half-up; net = gross - social - medicare - income tax - benefit. The employer matches social and medicare. Return {'wage_expense', 'tax_expense', 'cash', 'withholding', 'benefits'} where withholding holds employee and employer taxes.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-payroll-journal","failed_approach":"Matching only social tax omits the employer medicare share.","family":"w2-double-entry-ledger-accounting-payroll-journal-employer-match-composition","id":"FA-58296","implementations":{"attempt":{"sha256":"c6193478f920ef7440652e6a3465dd8fefb0bbbeddba1e0a8773e983b82c3777","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    def rnd(n, d):\n        q, r = divmod(n, d)\n        return q + (1 if 2 * r >= d else 0)\n    ytd = dict(x['ytd'])\n    wage = tax_exp = cash = withholding = benefits = 0\n    for emp, g in x['gross']:\n        ben = x['benefit'].get(emp, 0)\n        social = min(g, max(0, x['wage_base'] - ytd.get(emp, 0)))\n        ytd[emp] = ytd.get(emp, 0) + g\n        ss = rnd(social * x['ss_bp'], 10000)\n        med = rnd(g * x['med_bp'], 10000)\n        itax = rnd((g - ben) * x['itax_bp'], 10000)\n        employer = ss\n        wage += g\n        tax_exp += employer\n        cash += g - ss - med - itax - ben\n        withholding += ss + med + itax + employer\n        benefits += ben\n    return {'wage_expense': wage, 'tax_expense': tax_exp, 'cash': cash, 'withholding': withholding, 'benefits': benefits}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: employer match composition', {'gross': [['di', 1234], ['cy', 50000], ['bob', 50000], ['di', 80000]], 'ytd': {'di': 15000000, 'cy': 16800000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 12345, 'cy': 0, 'bob': 5000}}, {'wage_expense': 181234, 'tax_expense': 13865, 'cash': 104339, 'withholding': 61070, 'benefits': 29690}], ['sample 1', {'gross': [['bob', 100000]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 5000}}, {'wage_expense': 100000, 'tax_expense': 5170, 'cash': 78430, 'withholding': 21740, 'benefits': 5000}], ['sample 2', {'gross': [['bob', 100000], ['ann', 250000], ['bob', 80000]], 'ytd': {'bob': 0, 'ann': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 5000, 'ann': 0}}, {'wage_expense': 430000, 'tax_expense': 32895, 'cash': 294705, 'withholding': 158190, 'benefits': 10000}], ['sample 3', {'gross': [['di', 50000], ['ann', 50000], ['cy', 1234]], 'ytd': {'di': 16800000, 'ann': 16800000, 'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 12345, 'ann': 0, 'cy': 5000}}, {'wage_expense': 101234, 'tax_expense': 7745, 'cash': 67755, 'withholding': 23879, 'benefits': 17345}], ['sample 4', {'gross': [['ann', 333333], ['di', 100000], ['bob', 1234]], 'ytd': {'ann': 0, 'di': 17000000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 12345, 'di': 5000, 'bob': 5000}}, {'wage_expense': 434567, 'tax_expense': 27045, 'cash': 343955, 'withholding': 95312, 'benefits': 22345}], ['sample 5', {'gross': [['ann', 50000], ['cy', 1234], ['di', 1234], ['ann', 200000]], 'ytd': {'ann': 0, 'cy': 17000000, 'di': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0, 'cy': 5000, 'di': 5000}}, {'wage_expense': 252468, 'tax_expense': 19238, 'cash': 198984, 'withholding': 62722, 'benefits': 10000}], ['sample 6', {'gross': [['bob', 1234], ['cy', 333333], ['bob', 80000]], 'ytd': {'bob': 0, 'cy': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 12345, 'cy': 0}}, {'wage_expense': 414567, 'tax_expense': 31715, 'cash': 319174, 'withholding': 102418, 'benefits': 24690}]], [['regression: employer match composition', {'gross': [['ann', 1234], ['bob', 100000], ['di', 50000], ['ann', 80000]], 'ytd': {'ann': 15000000, 'bob': 0, 'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 0, 'bob': 12345, 'di': 12345}}, {'wage_expense': 231234, 'tax_expense': 14590, 'cash': 146515, 'withholding': 74619, 'benefits': 24690}], ['sample 1', {'gross': [['cy', 50000], ['ann', 50000], ['di', 333333]], 'ytd': {'cy': 16700000, 'ann': 15000000, 'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'cy': 0, 'ann': 12345, 'di': 12345}}, {'wage_expense': 433333, 'tax_expense': 33150, 'cash': 334628, 'withholding': 107165, 'benefits': 24690}], ['sample 2', {'gross': [['bob', 100000], ['ann', 250000]], 'ytd': {'bob': 15000000, 'ann': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 12345, 'ann': 5000}}, {'wage_expense': 350000, 'tax_expense': 26775, 'cash': 272614, 'withholding': 86816, 'benefits': 17345}], ['sample 3', {'gross': [['di', 100000], ['cy', 50000]], 'ytd': {'di': 16800000, 'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 12345, 'cy': 5000}}, {'wage_expense': 150000, 'tax_expense': 8995, 'cash': 94476, 'withholding': 47174, 'benefits': 17345}], ['sample 4', {'gross': [['ann', 1234], ['bob', 1234], ['cy', 1234], ['ann', 80000]], 'ytd': {'ann': 0, 'bob': 16800000, 'cy': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 12345, 'bob': 0, 'cy': 5000}}, {'wage_expense': 83702, 'tax_expense': 6328, 'cash': 41202, 'withholding': 19138, 'benefits': 29690}], ['sample 5', {'gross': [['cy', 333333], ['ann', 333333]], 'ytd': {'cy': 0, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 12345, 'ann': 5000}}, {'wage_expense': 666666, 'tax_expense': 40253, 'cash': 466218, 'withholding': 223356, 'benefits': 17345}], ['sample 6', {'gross': [['bob', 50000], ['bob', 80000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 91455, 'withholding': 48490, 'benefits': 0}]], [['regression: employer match composition', {'gross': [['ann', 250000], ['di', 333333], ['ann', 200000]], 'ytd': {'ann': 17000000, 'di': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 5000, 'di': 12345}}, {'wage_expense': 783333, 'tax_expense': 32025, 'cash': 652864, 'withholding': 140149, 'benefits': 22345}], ['sample 1', {'gross': [['ann', 50000], ['cy', 50000], ['bob', 100000]], 'ytd': {'ann': 0, 'cy': 0, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 5000, 'cy': 5000, 'bob': 5000}}, {'wage_expense': 200000, 'tax_expense': 15300, 'cash': 147500, 'withholding': 52800, 'benefits': 15000}], ['sample 2', {'gross': [['ann', 333333]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 12345}}, {'wage_expense': 333333, 'tax_expense': 4833, 'cash': 284056, 'withholding': 41765, 'benefits': 12345}], ['sample 3', {'gross': [['di', 250000], ['ann', 250000], ['di', 200000]], 'ytd': {'di': 16800000, 'ann': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 12345, 'ann': 5000}}, {'wage_expense': 700000, 'tax_expense': 29370, 'cash': 560502, 'withholding': 139178, 'benefits': 29690}], ['sample 4', {'gross': [['di', 50000], ['cy', 50000]], 'ytd': {'di': 16800000, 'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 5000, 'cy': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 71550, 'withholding': 26100, 'benefits': 10000}], ['sample 5', {'gross': [['di', 250000], ['bob', 100000], ['cy', 1234], ['di', 200000]], 'ytd': {'di': 17000000, 'bob': 15000000, 'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0, 'bob': 12345, 'cy': 5000}}, {'wage_expense': 551234, 'tax_expense': 14270, 'cash': 402164, 'withholding': 145995, 'benefits': 17345}], ['sample 6', {'gross': [['cy', 250000]], 'ytd': {'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'cy': 0}}, {'wage_expense': 250000, 'tax_expense': 19125, 'cash': 200875, 'withholding': 68250, 'benefits': 0}]], [['regression: employer match composition', {'gross': [['bob', 100000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 77850, 'withholding': 24800, 'benefits': 5000}], ['sample 1', {'gross': [['ann', 100000], ['bob', 100000], ['cy', 250000]], 'ytd': {'ann': 16700000, 'bob': 17000000, 'cy': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 12345, 'bob': 5000, 'cy': 0}}, {'wage_expense': 450000, 'tax_expense': 22645, 'cash': 314826, 'withholding': 140474, 'benefits': 17345}], ['sample 2', {'gross': [['bob', 1234], ['cy', 100000], ['ann', 100000], ['bob', 80000]], 'ytd': {'bob': 16800000, 'cy': 0, 'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 0, 'cy': 12345, 'ann': 5000}}, {'wage_expense': 281234, 'tax_expense': 13998, 'cash': 218224, 'withholding': 59663, 'benefits': 17345}], ['sample 3', {'gross': [['cy', 100000]], 'ytd': {'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'cy': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 77850, 'withholding': 24800, 'benefits': 5000}], ['sample 4', {'gross': [['di', 100000], ['bob', 333333]], 'ytd': {'di': 0, 'bob': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 0, 'bob': 12345}}, {'wage_expense': 433333, 'tax_expense': 22403, 'cash': 356486, 'withholding': 86905, 'benefits': 12345}], ['sample 5', {'gross': [['bob', 333333], ['di', 250000], ['ann', 50000], ['bob', 80000]], 'ytd': {'bob': 0, 'di': 16700000, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 12345, 'di': 0, 'ann': 5000}}, {'wage_expense': 713333, 'tax_expense': 48990, 'cash': 566288, 'withholding': 166345, 'benefits': 29690}], ['sample 6', {'gross': [['bob', 333333]], 'ytd': {'bob': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 5000}}, {'wage_expense': 333333, 'tax_expense': 14753, 'cash': 241347, 'withholding': 101739, 'benefits': 5000}]], [['regression: employer match composition', {'gross': [['ann', 333333], ['bob', 250000], ['cy', 1234]], 'ytd': {'ann': 0, 'bob': 16700000, 'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 5000, 'bob': 12345, 'cy': 0}}, {'wage_expense': 584567, 'tax_expense': 39140, 'cash': 403294, 'withholding': 203068, 'benefits': 17345}], ['sample 1', {'gross': [['di', 1234], ['bob', 333333], ['di', 80000]], 'ytd': {'di': 15000000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0, 'bob': 0}}, {'wage_expense': 414567, 'tax_expense': 31715, 'cash': 291648, 'withholding': 154634, 'benefits': 0}], ['sample 2', {'gross': [['di', 250000], ['di', 80000]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 5000}}, {'wage_expense': 330000, 'tax_expense': 25245, 'cash': 256355, 'withholding': 88890, 'benefits': 10000}], ['sample 3', {'gross': [['di', 333333], ['bob', 100000], ['ann', 250000], ['di', 200000]], 'ytd': {'di': 17000000, 'bob': 17000000, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 5000, 'bob': 12345, 'ann': 12345}}, {'wage_expense': 883333, 'tax_expense': 22728, 'cash': 741050, 'withholding': 130321, 'benefits': 34690}], ['sample 4', {'gross': [['bob', 50000], ['bob', 200000]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 5000}}, {'wage_expense': 250000, 'tax_expense': 7345, 'cash': 208655, 'withholding': 38690, 'benefits': 10000}], ['sample 5', {'gross': [['bob', 100000], ['cy', 50000], ['ann', 100000]], 'ytd': {'bob': 15000000, 'cy': 16700000, 'ann': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 0, 'cy': 5000, 'ann': 12345}}, {'wage_expense': 250000, 'tax_expense': 16645, 'cash': 192744, 'withholding': 56556, 'benefits': 17345}], ['sample 6', {'gross': [['di', 1234]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 5000}}, {'wage_expense': 1234, 'tax_expense': 95, 'cash': -3409, 'withholding': -262, 'benefits': 5000}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"43c79de19568332f5a5c538dffb8cbd49f07e5a7f5994d608c784988bf9658c9","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    def rnd(n, d):\n        q, r = divmod(n, d)\n        return q + (1 if 2 * r >= d else 0)\n    ytd = dict(x['ytd'])\n    wage = tax_exp = cash = withholding = benefits = 0\n    for emp, g in x['gross']:\n        ben = x['benefit'].get(emp, 0)\n        social = min(g, max(0, x['wage_base'] - ytd.get(emp, 0)))\n        ytd[emp] = ytd.get(emp, 0) + g\n        ss = rnd(social * x['ss_bp'], 10000)\n        med = rnd(g * x['med_bp'], 10000)\n        itax = rnd((g - ben) * x['itax_bp'], 10000)\n        employer = ss + med + itax\n        wage += g\n        tax_exp += employer\n        cash += g - ss - med - itax - ben\n        withholding += ss + med + itax + employer\n        benefits += ben\n    return {'wage_expense': wage, 'tax_expense': tax_exp, 'cash': cash, 'withholding': withholding, 'benefits': benefits}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: employer match composition', {'gross': [['di', 1234], ['cy', 50000], ['bob', 50000], ['di', 80000]], 'ytd': {'di': 15000000, 'cy': 16800000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 12345, 'cy': 0, 'bob': 5000}}, {'wage_expense': 181234, 'tax_expense': 13865, 'cash': 104339, 'withholding': 61070, 'benefits': 29690}], ['sample 1', {'gross': [['bob', 100000]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 5000}}, {'wage_expense': 100000, 'tax_expense': 5170, 'cash': 78430, 'withholding': 21740, 'benefits': 5000}], ['sample 2', {'gross': [['bob', 100000], ['ann', 250000], ['bob', 80000]], 'ytd': {'bob': 0, 'ann': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 5000, 'ann': 0}}, {'wage_expense': 430000, 'tax_expense': 32895, 'cash': 294705, 'withholding': 158190, 'benefits': 10000}], ['sample 3', {'gross': [['di', 50000], ['ann', 50000], ['cy', 1234]], 'ytd': {'di': 16800000, 'ann': 16800000, 'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 12345, 'ann': 0, 'cy': 5000}}, {'wage_expense': 101234, 'tax_expense': 7745, 'cash': 67755, 'withholding': 23879, 'benefits': 17345}], ['sample 4', {'gross': [['ann', 333333], ['di', 100000], ['bob', 1234]], 'ytd': {'ann': 0, 'di': 17000000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 12345, 'di': 5000, 'bob': 5000}}, {'wage_expense': 434567, 'tax_expense': 27045, 'cash': 343955, 'withholding': 95312, 'benefits': 22345}], ['sample 5', {'gross': [['ann', 50000], ['cy', 1234], ['di', 1234], ['ann', 200000]], 'ytd': {'ann': 0, 'cy': 17000000, 'di': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0, 'cy': 5000, 'di': 5000}}, {'wage_expense': 252468, 'tax_expense': 19238, 'cash': 198984, 'withholding': 62722, 'benefits': 10000}], ['sample 6', {'gross': [['bob', 1234], ['cy', 333333], ['bob', 80000]], 'ytd': {'bob': 0, 'cy': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 12345, 'cy': 0}}, {'wage_expense': 414567, 'tax_expense': 31715, 'cash': 319174, 'withholding': 102418, 'benefits': 24690}]], [['regression: employer match composition', {'gross': [['ann', 1234], ['bob', 100000], ['di', 50000], ['ann', 80000]], 'ytd': {'ann': 15000000, 'bob': 0, 'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 0, 'bob': 12345, 'di': 12345}}, {'wage_expense': 231234, 'tax_expense': 14590, 'cash': 146515, 'withholding': 74619, 'benefits': 24690}], ['sample 1', {'gross': [['cy', 50000], ['ann', 50000], ['di', 333333]], 'ytd': {'cy': 16700000, 'ann': 15000000, 'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'cy': 0, 'ann': 12345, 'di': 12345}}, {'wage_expense': 433333, 'tax_expense': 33150, 'cash': 334628, 'withholding': 107165, 'benefits': 24690}], ['sample 2', {'gross': [['bob', 100000], ['ann', 250000]], 'ytd': {'bob': 15000000, 'ann': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 12345, 'ann': 5000}}, {'wage_expense': 350000, 'tax_expense': 26775, 'cash': 272614, 'withholding': 86816, 'benefits': 17345}], ['sample 3', {'gross': [['di', 100000], ['cy', 50000]], 'ytd': {'di': 16800000, 'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 12345, 'cy': 5000}}, {'wage_expense': 150000, 'tax_expense': 8995, 'cash': 94476, 'withholding': 47174, 'benefits': 17345}], ['sample 4', {'gross': [['ann', 1234], ['bob', 1234], ['cy', 1234], ['ann', 80000]], 'ytd': {'ann': 0, 'bob': 16800000, 'cy': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 12345, 'bob': 0, 'cy': 5000}}, {'wage_expense': 83702, 'tax_expense': 6328, 'cash': 41202, 'withholding': 19138, 'benefits': 29690}], ['sample 5', {'gross': [['cy', 333333], ['ann', 333333]], 'ytd': {'cy': 0, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 12345, 'ann': 5000}}, {'wage_expense': 666666, 'tax_expense': 40253, 'cash': 466218, 'withholding': 223356, 'benefits': 17345}], ['sample 6', {'gross': [['bob', 50000], ['bob', 80000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 91455, 'withholding': 48490, 'benefits': 0}]], [['regression: employer match composition', {'gross': [['ann', 250000], ['di', 333333], ['ann', 200000]], 'ytd': {'ann': 17000000, 'di': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 5000, 'di': 12345}}, {'wage_expense': 783333, 'tax_expense': 32025, 'cash': 652864, 'withholding': 140149, 'benefits': 22345}], ['sample 1', {'gross': [['ann', 50000], ['cy', 50000], ['bob', 100000]], 'ytd': {'ann': 0, 'cy': 0, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 5000, 'cy': 5000, 'bob': 5000}}, {'wage_expense': 200000, 'tax_expense': 15300, 'cash': 147500, 'withholding': 52800, 'benefits': 15000}], ['sample 2', {'gross': [['ann', 333333]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 12345}}, {'wage_expense': 333333, 'tax_expense': 4833, 'cash': 284056, 'withholding': 41765, 'benefits': 12345}], ['sample 3', {'gross': [['di', 250000], ['ann', 250000], ['di', 200000]], 'ytd': {'di': 16800000, 'ann': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 12345, 'ann': 5000}}, {'wage_expense': 700000, 'tax_expense': 29370, 'cash': 560502, 'withholding': 139178, 'benefits': 29690}], ['sample 4', {'gross': [['di', 50000], ['cy', 50000]], 'ytd': {'di': 16800000, 'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 5000, 'cy': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 71550, 'withholding': 26100, 'benefits': 10000}], ['sample 5', {'gross': [['di', 250000], ['bob', 100000], ['cy', 1234], ['di', 200000]], 'ytd': {'di': 17000000, 'bob': 15000000, 'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0, 'bob': 12345, 'cy': 5000}}, {'wage_expense': 551234, 'tax_expense': 14270, 'cash': 402164, 'withholding': 145995, 'benefits': 17345}], ['sample 6', {'gross': [['cy', 250000]], 'ytd': {'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'cy': 0}}, {'wage_expense': 250000, 'tax_expense': 19125, 'cash': 200875, 'withholding': 68250, 'benefits': 0}]], [['regression: employer match composition', {'gross': [['bob', 100000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 77850, 'withholding': 24800, 'benefits': 5000}], ['sample 1', {'gross': [['ann', 100000], ['bob', 100000], ['cy', 250000]], 'ytd': {'ann': 16700000, 'bob': 17000000, 'cy': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 12345, 'bob': 5000, 'cy': 0}}, {'wage_expense': 450000, 'tax_expense': 22645, 'cash': 314826, 'withholding': 140474, 'benefits': 17345}], ['sample 2', {'gross': [['bob', 1234], ['cy', 100000], ['ann', 100000], ['bob', 80000]], 'ytd': {'bob': 16800000, 'cy': 0, 'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 0, 'cy': 12345, 'ann': 5000}}, {'wage_expense': 281234, 'tax_expense': 13998, 'cash': 218224, 'withholding': 59663, 'benefits': 17345}], ['sample 3', {'gross': [['cy', 100000]], 'ytd': {'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'cy': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 77850, 'withholding': 24800, 'benefits': 5000}], ['sample 4', {'gross': [['di', 100000], ['bob', 333333]], 'ytd': {'di': 0, 'bob': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 0, 'bob': 12345}}, {'wage_expense': 433333, 'tax_expense': 22403, 'cash': 356486, 'withholding': 86905, 'benefits': 12345}], ['sample 5', {'gross': [['bob', 333333], ['di', 250000], ['ann', 50000], ['bob', 80000]], 'ytd': {'bob': 0, 'di': 16700000, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 12345, 'di': 0, 'ann': 5000}}, {'wage_expense': 713333, 'tax_expense': 48990, 'cash': 566288, 'withholding': 166345, 'benefits': 29690}], ['sample 6', {'gross': [['bob', 333333]], 'ytd': {'bob': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 5000}}, {'wage_expense': 333333, 'tax_expense': 14753, 'cash': 241347, 'withholding': 101739, 'benefits': 5000}]], [['regression: employer match composition', {'gross': [['ann', 333333], ['bob', 250000], ['cy', 1234]], 'ytd': {'ann': 0, 'bob': 16700000, 'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 5000, 'bob': 12345, 'cy': 0}}, {'wage_expense': 584567, 'tax_expense': 39140, 'cash': 403294, 'withholding': 203068, 'benefits': 17345}], ['sample 1', {'gross': [['di', 1234], ['bob', 333333], ['di', 80000]], 'ytd': {'di': 15000000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0, 'bob': 0}}, {'wage_expense': 414567, 'tax_expense': 31715, 'cash': 291648, 'withholding': 154634, 'benefits': 0}], ['sample 2', {'gross': [['di', 250000], ['di', 80000]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 5000}}, {'wage_expense': 330000, 'tax_expense': 25245, 'cash': 256355, 'withholding': 88890, 'benefits': 10000}], ['sample 3', {'gross': [['di', 333333], ['bob', 100000], ['ann', 250000], ['di', 200000]], 'ytd': {'di': 17000000, 'bob': 17000000, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 5000, 'bob': 12345, 'ann': 12345}}, {'wage_expense': 883333, 'tax_expense': 22728, 'cash': 741050, 'withholding': 130321, 'benefits': 34690}], ['sample 4', {'gross': [['bob', 50000], ['bob', 200000]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 5000}}, {'wage_expense': 250000, 'tax_expense': 7345, 'cash': 208655, 'withholding': 38690, 'benefits': 10000}], ['sample 5', {'gross': [['bob', 100000], ['cy', 50000], ['ann', 100000]], 'ytd': {'bob': 15000000, 'cy': 16700000, 'ann': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 0, 'cy': 5000, 'ann': 12345}}, {'wage_expense': 250000, 'tax_expense': 16645, 'cash': 192744, 'withholding': 56556, 'benefits': 17345}], ['sample 6', {'gross': [['di', 1234]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 5000}}, {'wage_expense': 1234, 'tax_expense': 95, 'cash': -3409, 'withholding': -262, 'benefits': 5000}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic bounded teaching model with stipulated toy bookkeeping rules stated in the contract; amounts are integer cents; it makes no claim of conformance to any accounting standard or product. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-double-entry-ledger-accounting-payroll-journal-employer-match-composition","generated_at":"2026-09-29T14:46:25.345475+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Ledger software must keep debits equal to credits and apply normal-balance, period and cutoff rules exactly; small sign or boundary slips silently misstate financial statements.","root_cause":"Income tax is included in the employer match.","sha256":"7aa476d0de332a9ded2e990a2f1fa34e874b072fa0658ca0b5faa214af629644","title":"Payroll journal entry: employer match composition · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":43.624,"exit_code":1,"observations":[{"actual":{"benefits":29690,"cash":104339,"tax_expense":11237,"wage_expense":181234,"withholding":58442},"check":"regression: employer match composition","expected":{"benefits":29690,"cash":104339,"tax_expense":13865,"wage_expense":181234,"withholding":61070},"passed":false},{"actual":{"benefits":5000,"cash":78430,"tax_expense":3720,"wage_expense":100000,"withholding":20290},"check":"sample 1","expected":{"benefits":5000,"cash":78430,"tax_expense":5170,"wage_expense":100000,"withholding":21740},"passed":false},{"actual":{"benefits":10000,"cash":294705,"tax_expense":26660,"wage_expense":430000,"withholding":151955},"check":"sample 2","expected":{"benefits":10000,"cash":294705,"tax_expense":32895,"wage_expense":430000,"withholding":158190},"passed":false},{"actual":{"benefits":17345,"cash":67755,"tax_expense":6277,"wage_expense":101234,"withholding":22411},"check":"sample 3","expected":{"benefits":17345,"cash":67755,"tax_expense":7745,"wage_expense":101234,"withholding":23879},"passed":false},{"actual":{"benefits":22345,"cash":343955,"tax_expense":20744,"wage_expense":434567,"withholding":89011},"check":"sample 4","expected":{"benefits":22345,"cash":343955,"tax_expense":27045,"wage_expense":434567,"withholding":95312},"passed":false},{"actual":{"benefits":10000,"cash":198984,"tax_expense":15577,"wage_expense":252468,"withholding":59061},"check":"sample 5","expected":{"benefits":10000,"cash":198984,"tax_expense":19238,"wage_expense":252468,"withholding":62722},"passed":false},{"actual":{"benefits":24690,"cash":319174,"tax_expense":25704,"wage_expense":414567,"withholding":96407},"check":"sample 6","expected":{"benefits":24690,"cash":319174,"tax_expense":31715,"wage_expense":414567,"withholding":102418},"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: employer match composition\", \"actual\": {\"wage_expense\": 181234, \"tax_expense\": 11237, \"cash\": 104339, \"withholding\": 58442, \"benefits\": 29690}, \"expected\": {\"wage_expense\": 181234, \"tax_expense\": 13865, \"cash\": 104339, \"withholding\": 61070, \"benefits\": 29690}, \"passed\": false}, {\"check\": \"sample 1\", \"actual\": {\"wage_expense\": 100000, \"tax_expense\": 3720, \"cash\": 78430, \"withholding\": 20290, \"benefits\": 5000}, \"expected\": {\"wage_expense\": 100000, \"tax_expense\": 5170, \"cash\": 78430, \"withholding\": 21740, \"benefits\": 5000}, \"passed\": false}, {\"check\": \"sample 2\", \"actual\": {\"wage_expense\": 430000, \"tax_expense\": 26660, \"cash\": 294705, \"withholding\": 151955, \"benefits\": 10000}, \"expected\": {\"wage_expense\": 430000, \"tax_expense\": 32895, \"cash\": 294705, \"withholding\": 158190, \"benefits\": 10000}, \"passed\": false}, {\"check\": \"sample 3\", \"actual\": {\"wage_expense\": 101234, \"tax_expense\": 6277, \"cash\": 67755, \"withholding\": 22411, \"benefits\": 17345}, \"expected\": {\"wage_expense\": 101234, \"tax_expense\": 7745, \"cash\": 67755, \"withholding\": 23879, \"benefits\": 17345}, \"passed\": false}, {\"check\": \"sample 4\", \"actual\": {\"wage_expense\": 434567, \"tax_expense\": 20744, \"cash\": 343955, \"withholding\": 89011, \"benefits\": 22345}, \"expected\": {\"wage_expense\": 434567, \"tax_expense\": 27045, \"cash\": 343955, \"withholding\": 95312, \"benefits\": 22345}, \"passed\": false}, {\"check\": \"sample 5\", \"actual\": {\"wage_expense\": 252468, \"tax_expense\": 15577, \"cash\": 198984, \"withholding\": 59061, \"benefits\": 10000}, \"expected\": {\"wage_expense\": 252468, \"tax_expense\": 19238, \"cash\": 198984, \"withholding\": 62722, \"benefits\": 10000}, \"passed\": false}, {\"check\": \"sample 6\", \"actual\": {\"wage_expense\": 414567, \"tax_expense\": 25704, \"cash\": 319174, \"withholding\": 96407, \"benefits\": 24690}, \"expected\": {\"wage_expense\": 414567, \"tax_expense\": 31715, \"cash\": 319174, \"withholding\": 102418, \"benefits\": 24690}, \"passed\": false}], \"passed\": false}\n"},"broken":{"elapsed_ms":42.261,"exit_code":1,"observations":[{"actual":{"benefits":29690,"cash":104339,"tax_expense":47205,"wage_expense":181234,"withholding":94410},"check":"regression: employer match composition","expected":{"benefits":29690,"cash":104339,"tax_expense":13865,"wage_expense":181234,"withholding":61070},"passed":false},{"actual":{"benefits":5000,"cash":78430,"tax_expense":16570,"wage_expense":100000,"withholding":33140},"check":"sample 1","expected":{"benefits":5000,"cash":78430,"tax_expense":5170,"wage_expense":100000,"withholding":21740},"passed":false},{"actual":{"benefits":10000,"cash":294705,"tax_expense":125295,"wage_expense":430000,"withholding":250590},"check":"sample 2","expected":{"benefits":10000,"cash":294705,"tax_expense":32895,"wage_expense":430000,"withholding":158190},"passed":false},{"actual":{"benefits":17345,"cash":67755,"tax_expense":16134,"wage_expense":101234,"withholding":32268},"check":"sample 3","expected":{"benefits":17345,"cash":67755,"tax_expense":7745,"wage_expense":101234,"withholding":23879},"passed":false},{"actual":{"benefits":22345,"cash":343955,"tax_expense":68267,"wage_expense":434567,"withholding":136534},"check":"sample 4","expected":{"benefits":22345,"cash":343955,"tax_expense":27045,"wage_expense":434567,"withholding":95312},"passed":false},{"actual":{"benefits":10000,"cash":198984,"tax_expense":43484,"wage_expense":252468,"withholding":86968},"check":"sample 5","expected":{"benefits":10000,"cash":198984,"tax_expense":19238,"wage_expense":252468,"withholding":62722},"passed":false},{"actual":{"benefits":24690,"cash":319174,"tax_expense":70703,"wage_expense":414567,"withholding":141406},"check":"sample 6","expected":{"benefits":24690,"cash":319174,"tax_expense":31715,"wage_expense":414567,"withholding":102418},"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: employer match composition\", \"actual\": {\"wage_expense\": 181234, \"tax_expense\": 47205, \"cash\": 104339, \"withholding\": 94410, \"benefits\": 29690}, \"expected\": {\"wage_expense\": 181234, \"tax_expense\": 13865, \"cash\": 104339, \"withholding\": 61070, \"benefits\": 29690}, \"passed\": false}, {\"check\": \"sample 1\", \"actual\": {\"wage_expense\": 100000, \"tax_expense\": 16570, \"cash\": 78430, \"withholding\": 33140, \"benefits\": 5000}, \"expected\": {\"wage_expense\": 100000, \"tax_expense\": 5170, \"cash\": 78430, \"withholding\": 21740, \"benefits\": 5000}, \"passed\": false}, {\"check\": \"sample 2\", \"actual\": {\"wage_expense\": 430000, \"tax_expense\": 125295, \"cash\": 294705, \"withholding\": 250590, \"benefits\": 10000}, \"expected\": {\"wage_expense\": 430000, \"tax_expense\": 32895, \"cash\": 294705, \"withholding\": 158190, \"benefits\": 10000}, \"passed\": false}, {\"check\": \"sample 3\", \"actual\": {\"wage_expense\": 101234, \"tax_expense\": 16134, \"cash\": 67755, \"withholding\": 32268, \"benefits\": 17345}, \"expected\": {\"wage_expense\": 101234, \"tax_expense\": 7745, \"cash\": 67755, \"withholding\": 23879, \"benefits\": 17345}, \"passed\": false}, {\"check\": \"sample 4\", \"actual\": {\"wage_expense\": 434567, \"tax_expense\": 68267, \"cash\": 343955, \"withholding\": 136534, \"benefits\": 22345}, \"expected\": {\"wage_expense\": 434567, \"tax_expense\": 27045, \"cash\": 343955, \"withholding\": 95312, \"benefits\": 22345}, \"passed\": false}, {\"check\": \"sample 5\", \"actual\": {\"wage_expense\": 252468, \"tax_expense\": 43484, \"cash\": 198984, \"withholding\": 86968, \"benefits\": 10000}, \"expected\": {\"wage_expense\": 252468, \"tax_expense\": 19238, \"cash\": 198984, \"withholding\": 62722, \"benefits\": 10000}, \"passed\": false}, {\"check\": \"sample 6\", \"actual\": {\"wage_expense\": 414567, \"tax_expense\": 70703, \"cash\": 319174, \"withholding\": 141406, \"benefits\": 24690}, \"expected\": {\"wage_expense\": 414567, \"tax_expense\": 31715, \"cash\": 319174, \"withholding\": 102418, \"benefits\": 24690}, \"passed\": false}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}