{"abstract":"Employees already past the wage base get a negative taxable amount and a negative tax (a refund) on the paycheck.","category":"Payroll withholding rules","checks":10,"contract":"Input {ytd, lines:[[kind, cents]], base, exempt}. Social security wages are reg+ot+bonus+tips minus sec125 (401k deferrals do not reduce them), floored at 0. Exempt employees owe nothing ([0,0]). Taxable = min(wages, max(0, base-ytd)); tax = 6.2% rounded half-up to the cent. Return [taxable, tax].","evaluation_group":"w2-payroll-withholding-oasdi-wage-base","failed_approach":"The attempt floors the room but also subtracts the current paycheck, as if year-to-date already included it, so the cap triggers one paycheck early.","family":"w2-payroll-withholding-oasdi-wage-base-remaining-wage-base-room","id":"FA-58851","implementations":{"attempt":{"sha256":"6bb2263f037d5a29f8c464fa3311cabf965bc009ec7e55e89768638890b5e88f","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    lines = x['lines']\n    fica = 0\n    for kind, amt in lines:\n        if kind in ('reg', 'ot', 'bonus', 'tips'):\n            fica += amt\n        elif kind == 'sec125':\n            fica -= amt\n    fica = max(0, fica)\n    if x['exempt']:\n        return [0, 0]\n    room = max(0, x['base'] - x['ytd'] - fica)\n    taxable = min(fica, room)\n    tax = (taxable * 62 + 500) // 1000\n    return [taxable, tax]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'ytd': 1002361, 'lines': [['bonus', 5955]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0]), ('partial-repair probe (boundary)', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('partial-repair probe', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16856079, 'lines': [['ot', 1416], ['401k', 15045]], 'base': 16860000, 'exempt': False}, [1416, 88]), ('normal control', {'ytd': 16598376, 'lines': [['401k', 17815], ['sec125', 6865]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17473948, 'lines': [['sec125', 1367], ['sec125', 805]], 'base': 17610000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 17429873, 'lines': [['reg', 14135], ['sec125', 260961], ['ot', 187839]], 'base': 17610000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 459688, 'lines': [['tips', 299844], ['reg', 213642]], 'base': 1000000, 'exempt': False}, [513486, 31836]), ('partial-repair probe', {'ytd': 17609450, 'lines': [['bonus', 11635], ['401k', 226117]], 'base': 17610000, 'exempt': False}, [550, 34]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17365173, 'lines': [['401k', 1322]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 8981578, 'lines': [['sec125', 35], ['ot', 4702], ['sec125', 74887], ['tips', 226998]], 'base': 17610000, 'exempt': False}, [156778, 9720]), ('normal control', {'ytd': 6205542, 'lines': [['ot', 2254], ['reg', 6550], ['tips', 10665], ['sec125', 2193]], 'base': 17610000, 'exempt': False}, [17276, 1071]), ('normal control', {'ytd': 17613197, 'lines': [['sec125', 92109], ['ot', 11145], ['401k', 6145], ['tips', 1513]], 'base': 17610000, 'exempt': True}, [0, 0])], [('regression', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 819956, 'lines': [['bonus', 149379], ['sec125', 14535]], 'base': 1000000, 'exempt': False}, [134844, 8360]), ('partial-repair probe', {'ytd': 891566, 'lines': [['sec125', 4183], ['bonus', 171839], ['bonus', 197531]], 'base': 1000000, 'exempt': False}, [108434, 6723]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('normal control', {'ytd': 17386310, 'lines': [['401k', 2353]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860000, 'lines': [['reg', 7465], ['reg', 3855], ['401k', 4387], ['bonus', 5805]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1000000, 'lines': [['tips', 285990], ['bonus', 1566], ['401k', 16295]], 'base': 1000000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 702899, 'lines': [['reg', 4025], ['bonus', 265597], ['bonus', 1957], ['sec125', 3555]], 'base': 1000000, 'exempt': False}, [268024, 16617]), ('partial-repair probe', {'ytd': 17393945, 'lines': [['reg', 142435], ['401k', 1452], ['reg', 10255]], 'base': 17610000, 'exempt': False}, [152690, 9467]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863311, 'lines': [['tips', 19505]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 4871884, 'lines': [['401k', 9525]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('normal control', {'ytd': 16860000, 'lines': [['sec125', 187425]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1007445, 'lines': [['reg', 945], ['ot', 220313], ['reg', 6015], ['reg', 18815]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 864974, 'lines': [['tips', 18765], ['401k', 1429], ['ot', 289833], ['ot', 1800]], 'base': 1000000, 'exempt': False}, [135026, 8372]), ('partial-repair probe', {'ytd': 16737652, 'lines': [['reg', 1623], ['ot', 392752], ['reg', 339433]], 'base': 16860000, 'exempt': False}, [122348, 7586]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860000, 'lines': [['bonus', 324797], ['ot', 79970]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16778428, 'lines': [['sec125', 16475]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 6681616, 'lines': [['401k', 7785], ['ot', 63049], ['401k', 3512], ['sec125', 271794]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 16617084, 'lines': [['reg', 4712], ['reg', 365692], ['sec125', 340208]], 'base': 16860000, 'exempt': False}, [30196, 1872])]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), 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":"20d45eaf2095db2ed1c2679b9b6055fb684e1b929cd5ae89363ae5bb00511817","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    lines = x['lines']\n    fica = 0\n    for kind, amt in lines:\n        if kind in ('reg', 'ot', 'bonus', 'tips'):\n            fica += amt\n        elif kind == 'sec125':\n            fica -= amt\n    fica = max(0, fica)\n    if x['exempt']:\n        return [0, 0]\n    room = x['base'] - x['ytd']\n    taxable = min(fica, room)\n    tax = (taxable * 62 + 500) // 1000\n    return [taxable, tax]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'ytd': 1002361, 'lines': [['bonus', 5955]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0]), ('partial-repair probe (boundary)', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('partial-repair probe', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16856079, 'lines': [['ot', 1416], ['401k', 15045]], 'base': 16860000, 'exempt': False}, [1416, 88]), ('normal control', {'ytd': 16598376, 'lines': [['401k', 17815], ['sec125', 6865]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17473948, 'lines': [['sec125', 1367], ['sec125', 805]], 'base': 17610000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 17429873, 'lines': [['reg', 14135], ['sec125', 260961], ['ot', 187839]], 'base': 17610000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 459688, 'lines': [['tips', 299844], ['reg', 213642]], 'base': 1000000, 'exempt': False}, [513486, 31836]), ('partial-repair probe', {'ytd': 17609450, 'lines': [['bonus', 11635], ['401k', 226117]], 'base': 17610000, 'exempt': False}, [550, 34]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17365173, 'lines': [['401k', 1322]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 8981578, 'lines': [['sec125', 35], ['ot', 4702], ['sec125', 74887], ['tips', 226998]], 'base': 17610000, 'exempt': False}, [156778, 9720]), ('normal control', {'ytd': 6205542, 'lines': [['ot', 2254], ['reg', 6550], ['tips', 10665], ['sec125', 2193]], 'base': 17610000, 'exempt': False}, [17276, 1071]), ('normal control', {'ytd': 17613197, 'lines': [['sec125', 92109], ['ot', 11145], ['401k', 6145], ['tips', 1513]], 'base': 17610000, 'exempt': True}, [0, 0])], [('regression', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 819956, 'lines': [['bonus', 149379], ['sec125', 14535]], 'base': 1000000, 'exempt': False}, [134844, 8360]), ('partial-repair probe', {'ytd': 891566, 'lines': [['sec125', 4183], ['bonus', 171839], ['bonus', 197531]], 'base': 1000000, 'exempt': False}, [108434, 6723]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('normal control', {'ytd': 17386310, 'lines': [['401k', 2353]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860000, 'lines': [['reg', 7465], ['reg', 3855], ['401k', 4387], ['bonus', 5805]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1000000, 'lines': [['tips', 285990], ['bonus', 1566], ['401k', 16295]], 'base': 1000000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 702899, 'lines': [['reg', 4025], ['bonus', 265597], ['bonus', 1957], ['sec125', 3555]], 'base': 1000000, 'exempt': False}, [268024, 16617]), ('partial-repair probe', {'ytd': 17393945, 'lines': [['reg', 142435], ['401k', 1452], ['reg', 10255]], 'base': 17610000, 'exempt': False}, [152690, 9467]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863311, 'lines': [['tips', 19505]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 4871884, 'lines': [['401k', 9525]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('normal control', {'ytd': 16860000, 'lines': [['sec125', 187425]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1007445, 'lines': [['reg', 945], ['ot', 220313], ['reg', 6015], ['reg', 18815]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 864974, 'lines': [['tips', 18765], ['401k', 1429], ['ot', 289833], ['ot', 1800]], 'base': 1000000, 'exempt': False}, [135026, 8372]), ('partial-repair probe', {'ytd': 16737652, 'lines': [['reg', 1623], ['ot', 392752], ['reg', 339433]], 'base': 16860000, 'exempt': False}, [122348, 7586]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860000, 'lines': [['bonus', 324797], ['ot', 79970]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16778428, 'lines': [['sec125', 16475]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 6681616, 'lines': [['401k', 7785], ['ot', 63049], ['401k', 3512], ['sec125', 271794]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 16617084, 'lines': [['reg', 4712], ['reg', 365692], ['sec125', 340208]], 'base': 16860000, 'exempt': False}, [30196, 1872])]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), 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"},"fixed":{"sha256":"42d944ab3c11503ceb604013868c1d3ae38b21b685b0a987df239c2b319d05b4","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    lines = x['lines']\n    fica = 0\n    for kind, amt in lines:\n        if kind in ('reg', 'ot', 'bonus', 'tips'):\n            fica += amt\n        elif kind == 'sec125':\n            fica -= amt\n    fica = max(0, fica)\n    if x['exempt']:\n        return [0, 0]\n    room = max(0, x['base'] - x['ytd'])\n    taxable = min(fica, room)\n    tax = (taxable * 62 + 500) // 1000\n    return [taxable, tax]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'ytd': 1002361, 'lines': [['bonus', 5955]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0]), ('partial-repair probe (boundary)', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('partial-repair probe', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16856079, 'lines': [['ot', 1416], ['401k', 15045]], 'base': 16860000, 'exempt': False}, [1416, 88]), ('normal control', {'ytd': 16598376, 'lines': [['401k', 17815], ['sec125', 6865]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17473948, 'lines': [['sec125', 1367], ['sec125', 805]], 'base': 17610000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 17429873, 'lines': [['reg', 14135], ['sec125', 260961], ['ot', 187839]], 'base': 17610000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 459688, 'lines': [['tips', 299844], ['reg', 213642]], 'base': 1000000, 'exempt': False}, [513486, 31836]), ('partial-repair probe', {'ytd': 17609450, 'lines': [['bonus', 11635], ['401k', 226117]], 'base': 17610000, 'exempt': False}, [550, 34]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17365173, 'lines': [['401k', 1322]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 8981578, 'lines': [['sec125', 35], ['ot', 4702], ['sec125', 74887], ['tips', 226998]], 'base': 17610000, 'exempt': False}, [156778, 9720]), ('normal control', {'ytd': 6205542, 'lines': [['ot', 2254], ['reg', 6550], ['tips', 10665], ['sec125', 2193]], 'base': 17610000, 'exempt': False}, [17276, 1071]), ('normal control', {'ytd': 17613197, 'lines': [['sec125', 92109], ['ot', 11145], ['401k', 6145], ['tips', 1513]], 'base': 17610000, 'exempt': True}, [0, 0])], [('regression', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 819956, 'lines': [['bonus', 149379], ['sec125', 14535]], 'base': 1000000, 'exempt': False}, [134844, 8360]), ('partial-repair probe', {'ytd': 891566, 'lines': [['sec125', 4183], ['bonus', 171839], ['bonus', 197531]], 'base': 1000000, 'exempt': False}, [108434, 6723]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('normal control', {'ytd': 17386310, 'lines': [['401k', 2353]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860000, 'lines': [['reg', 7465], ['reg', 3855], ['401k', 4387], ['bonus', 5805]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1000000, 'lines': [['tips', 285990], ['bonus', 1566], ['401k', 16295]], 'base': 1000000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 702899, 'lines': [['reg', 4025], ['bonus', 265597], ['bonus', 1957], ['sec125', 3555]], 'base': 1000000, 'exempt': False}, [268024, 16617]), ('partial-repair probe', {'ytd': 17393945, 'lines': [['reg', 142435], ['401k', 1452], ['reg', 10255]], 'base': 17610000, 'exempt': False}, [152690, 9467]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 0, 'lines': [['sec125', 10000], ['reg', 5000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863311, 'lines': [['tips', 19505]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 4871884, 'lines': [['401k', 9525]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('normal control', {'ytd': 16860000, 'lines': [['sec125', 187425]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('regression', {'ytd': 1007445, 'lines': [['reg', 945], ['ot', 220313], ['reg', 6015], ['reg', 18815]], 'base': 1000000, 'exempt': False}, [0, 0]), ('partial-repair probe', {'ytd': 864974, 'lines': [['tips', 18765], ['401k', 1429], ['ot', 289833], ['ot', 1800]], 'base': 1000000, 'exempt': False}, [135026, 8372]), ('partial-repair probe', {'ytd': 16737652, 'lines': [['reg', 1623], ['ot', 392752], ['reg', 339433]], 'base': 16860000, 'exempt': False}, [122348, 7586]), ('boundary control', {'ytd': 0, 'lines': [['reg', 12345]], 'base': 16860000, 'exempt': True}, [0, 0]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860000, 'lines': [['bonus', 324797], ['ot', 79970]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16778428, 'lines': [['sec125', 16475]], 'base': 16860000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 6681616, 'lines': [['401k', 7785], ['ot', 63049], ['401k', 3512], ['sec125', 271794]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 16617084, 'lines': [['reg', 4712], ['reg', 365692], ['sec125', 340208]], 'base': 16860000, 'exempt': False}, [30196, 1872])]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), 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 teaching model of a stipulated payroll rule with toy thresholds and rates. It makes no claim of conformance to any tax authority, statute or jurisdiction and is not payroll software. 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-payroll-withholding-oasdi-wage-base-remaining-wage-base-room","generated_at":"2026-09-29T14:46:30.745776+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Employee social security withholding must stop exactly at the annual wage base and use the FICA wage definition, not the income-tax one.","repair":"Restore the contract rule at the remaining wage-base room step: use `room = max(0, x['base'] - x['ytd'])`.","root_cause":"The remaining room below the wage base is not floored at zero once year-to-date wages exceed the base.","sha256":"6b363194429edb8402e71660e167af3892394b733298341ea6ca9d6c2936f321","title":"Social security wage-base withholding: remaining wage-base room · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verification":{"attempt":{"elapsed_ms":41.844,"exit_code":1,"observations":[{"actual":[0,0],"check":"regression 0","expected":[0,0],"passed":true},{"actual":[0,0],"check":"regression 1","expected":[0,0],"passed":true},{"actual":[0,0],"check":"partial-repair probe (boundary) 2","expected":[60000,3720],"passed":false},{"actual":[0,0],"check":"partial-repair probe 3","expected":[210625,13059],"passed":false},{"actual":[0,0],"check":"boundary control 4","expected":[0,0],"passed":true},{"actual":[0,0],"check":"boundary control 5","expected":[0,0],"passed":true},{"actual":[1416,88],"check":"normal control 6","expected":[1416,88],"passed":true},{"actual":[0,0],"check":"normal control 7","expected":[0,0],"passed":true},{"actual":[0,0],"check":"normal control 8","expected":[0,0],"passed":true},{"actual":[0,0],"check":"normal control 9","expected":[0,0],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"regression 1\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"partial-repair probe (boundary) 2\", \"actual\": [0, 0], \"expected\": [60000, 3720], \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": [0, 0], \"expected\": [210625, 13059], \"passed\": false}, {\"check\": \"boundary control 4\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [1416, 88], \"expected\": [1416, 88], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":40.836,"exit_code":1,"observations":[{"actual":[-2361,-146],"check":"regression 0","expected":[0,0],"passed":false},{"actual":[-2120,-131],"check":"regression 1","expected":[0,0],"passed":false},{"actual":[60000,3720],"check":"partial-repair probe (boundary) 2","expected":[60000,3720],"passed":true},{"actual":[210625,13059],"check":"partial-repair probe 3","expected":[210625,13059],"passed":true},{"actual":[0,0],"check":"boundary control 4","expected":[0,0],"passed":true},{"actual":[0,0],"check":"boundary control 5","expected":[0,0],"passed":true},{"actual":[1416,88],"check":"normal control 6","expected":[1416,88],"passed":true},{"actual":[0,0],"check":"normal control 7","expected":[0,0],"passed":true},{"actual":[0,0],"check":"normal control 8","expected":[0,0],"passed":true},{"actual":[0,0],"check":"normal control 9","expected":[0,0],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [-2361, -146], \"expected\": [0, 0], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [-2120, -131], \"expected\": [0, 0], \"passed\": false}, {\"check\": \"partial-repair probe (boundary) 2\", \"actual\": [60000, 3720], \"expected\": [60000, 3720], \"passed\": true}, {\"check\": \"partial-repair probe 3\", \"actual\": [210625, 13059], \"expected\": [210625, 13059], \"passed\": true}, {\"check\": \"boundary control 4\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [1416, 88], \"expected\": [1416, 88], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}], \"passed\": false}\n"},"fixed":{"elapsed_ms":41.334,"exit_code":0,"observations":[{"actual":[0,0],"check":"regression 0","expected":[0,0],"passed":true},{"actual":[0,0],"check":"regression 1","expected":[0,0],"passed":true},{"actual":[60000,3720],"check":"partial-repair probe (boundary) 2","expected":[60000,3720],"passed":true},{"actual":[210625,13059],"check":"partial-repair probe 3","expected":[210625,13059],"passed":true},{"actual":[0,0],"check":"boundary control 4","expected":[0,0],"passed":true},{"actual":[0,0],"check":"boundary control 5","expected":[0,0],"passed":true},{"actual":[1416,88],"check":"normal control 6","expected":[1416,88],"passed":true},{"actual":[0,0],"check":"normal control 7","expected":[0,0],"passed":true},{"actual":[0,0],"check":"normal control 8","expected":[0,0],"passed":true},{"actual":[0,0],"check":"normal control 9","expected":[0,0],"passed":true}],"passed":true,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"regression 1\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"partial-repair probe (boundary) 2\", \"actual\": [60000, 3720], \"expected\": [60000, 3720], \"passed\": true}, {\"check\": \"partial-repair probe 3\", \"actual\": [210625, 13059], \"expected\": [210625, 13059], \"passed\": true}, {\"check\": \"boundary control 4\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [1416, 88], \"expected\": [1416, 88], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}], \"passed\": true}\n"}},"verified":true,"visibility":"public"}