{"abstract":"Withholding is a cent short whenever 6.2% of taxable wages has a fractional cent of one half or more.","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 rounds every fractional cent up (ceiling), over-withholding by a cent when the fraction is below one half.","family":"w2-payroll-withholding-oasdi-wage-base-cent-rounding-of-tax","id":"FA-58861","implementations":{"attempt":{"sha256":"9fb983700d94d8b39d5d2258f718d85bcc5ba627ddb8f242404cabddee52fa6b","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 + 999) // 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': 16856079, 'lines': [['ot', 1416], ['401k', 15045]], 'base': 16860000, 'exempt': False}, [1416, 88]), ('regression', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('partial-repair probe', {'ytd': 8981578, 'lines': [['sec125', 35], ['ot', 4702], ['sec125', 74887], ['tips', 226998]], 'base': 17610000, 'exempt': False}, [156778, 9720]), ('partial-repair probe', {'ytd': 6205542, 'lines': [['ot', 2254], ['reg', 6550], ['tips', 10665], ['sec125', 2193]], 'base': 17610000, 'exempt': False}, [17276, 1071]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 1002361, 'lines': [['bonus', 5955]], 'base': 1000000, 'exempt': False}, [0, 0]), ('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': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('regression', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('partial-repair probe', {'ytd': 16617084, 'lines': [['reg', 4712], ['reg', 365692], ['sec125', 340208]], 'base': 16860000, 'exempt': False}, [30196, 1872]), ('partial-repair probe', {'ytd': 17543362, 'lines': [['401k', 1330], ['ot', 1995], ['bonus', 366]], 'base': 17610000, 'exempt': False}, [2361, 146]), ('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': 17429873, 'lines': [['reg', 14135], ['sec125', 260961], ['ot', 187839]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17365173, 'lines': [['401k', 1322]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('regression', {'ytd': 4027320, 'lines': [['tips', 88262], ['bonus', 963], ['sec125', 1621], ['ot', 9375]], 'base': 17610000, 'exempt': False}, [96979, 6013]), ('partial-repair probe', {'ytd': 16573248, 'lines': [['401k', 19585], ['sec125', 2886], ['bonus', 129728]], 'base': 16860000, 'exempt': False}, [126842, 7864]), ('partial-repair probe', {'ytd': 459688, 'lines': [['tips', 299844], ['reg', 213642]], 'base': 1000000, 'exempt': False}, [513486, 31836]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 17613197, 'lines': [['sec125', 92109], ['ot', 11145], ['401k', 6145], ['tips', 1513]], 'base': 17610000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1007445, 'lines': [['reg', 945], ['ot', 220313], ['reg', 6015], ['reg', 18815]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860733, 'lines': [['401k', 16515], ['bonus', 563], ['ot', 10025]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 4027320, 'lines': [['tips', 88262], ['bonus', 963], ['sec125', 1621], ['ot', 9375]], 'base': 17610000, 'exempt': False}, [96979, 6013]), ('regression', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('partial-repair probe', {'ytd': 13755339, 'lines': [['tips', 7370], ['sec125', 287]], 'base': 17610000, 'exempt': False}, [7083, 439]), ('partial-repair probe', {'ytd': 786397, 'lines': [['reg', 9355], ['ot', 292], ['ot', 1195]], 'base': 1000000, 'exempt': False}, [10842, 672]), ('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': 1003495, 'lines': [['tips', 16185], ['bonus', 19575]], 'base': 1000000, 'exempt': False}, [0, 0]), ('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': 17612007, 'lines': [['reg', 4615], ['ot', 12255]], 'base': 17610000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('regression', {'ytd': 781798, 'lines': [['bonus', 12386]], 'base': 1000000, 'exempt': False}, [12386, 768]), ('partial-repair probe', {'ytd': 12285212, 'lines': [['reg', 19765], ['bonus', 19865], ['bonus', 153], ['ot', 16705]], 'base': 17610000, 'exempt': False}, [56488, 3502]), ('partial-repair probe', {'ytd': 12812610, 'lines': [['401k', 2454], ['ot', 3955]], 'base': 16860000, 'exempt': False}, [3955, 245]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 1000000, 'lines': [['tips', 285990], ['bonus', 1566], ['401k', 16295]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863311, 'lines': [['tips', 19505]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 17612457, 'lines': [['tips', 6928], ['401k', 1357], ['tips', 4125], ['bonus', 143712]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 4871884, 'lines': [['401k', 9525]], 'base': 17610000, 'exempt': False}, [0, 0])]]\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":"b6a576fe81be504a59b3f1ab445f496ba6ca1a019cd2ae457ea233120689f112","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 // 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': 16856079, 'lines': [['ot', 1416], ['401k', 15045]], 'base': 16860000, 'exempt': False}, [1416, 88]), ('regression', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('partial-repair probe', {'ytd': 8981578, 'lines': [['sec125', 35], ['ot', 4702], ['sec125', 74887], ['tips', 226998]], 'base': 17610000, 'exempt': False}, [156778, 9720]), ('partial-repair probe', {'ytd': 6205542, 'lines': [['ot', 2254], ['reg', 6550], ['tips', 10665], ['sec125', 2193]], 'base': 17610000, 'exempt': False}, [17276, 1071]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 1002361, 'lines': [['bonus', 5955]], 'base': 1000000, 'exempt': False}, [0, 0]), ('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': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('regression', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('partial-repair probe', {'ytd': 16617084, 'lines': [['reg', 4712], ['reg', 365692], ['sec125', 340208]], 'base': 16860000, 'exempt': False}, [30196, 1872]), ('partial-repair probe', {'ytd': 17543362, 'lines': [['401k', 1330], ['ot', 1995], ['bonus', 366]], 'base': 17610000, 'exempt': False}, [2361, 146]), ('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': 17429873, 'lines': [['reg', 14135], ['sec125', 260961], ['ot', 187839]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17365173, 'lines': [['401k', 1322]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('regression', {'ytd': 4027320, 'lines': [['tips', 88262], ['bonus', 963], ['sec125', 1621], ['ot', 9375]], 'base': 17610000, 'exempt': False}, [96979, 6013]), ('partial-repair probe', {'ytd': 16573248, 'lines': [['401k', 19585], ['sec125', 2886], ['bonus', 129728]], 'base': 16860000, 'exempt': False}, [126842, 7864]), ('partial-repair probe', {'ytd': 459688, 'lines': [['tips', 299844], ['reg', 213642]], 'base': 1000000, 'exempt': False}, [513486, 31836]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 17613197, 'lines': [['sec125', 92109], ['ot', 11145], ['401k', 6145], ['tips', 1513]], 'base': 17610000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1007445, 'lines': [['reg', 945], ['ot', 220313], ['reg', 6015], ['reg', 18815]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860733, 'lines': [['401k', 16515], ['bonus', 563], ['ot', 10025]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 4027320, 'lines': [['tips', 88262], ['bonus', 963], ['sec125', 1621], ['ot', 9375]], 'base': 17610000, 'exempt': False}, [96979, 6013]), ('regression', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('partial-repair probe', {'ytd': 13755339, 'lines': [['tips', 7370], ['sec125', 287]], 'base': 17610000, 'exempt': False}, [7083, 439]), ('partial-repair probe', {'ytd': 786397, 'lines': [['reg', 9355], ['ot', 292], ['ot', 1195]], 'base': 1000000, 'exempt': False}, [10842, 672]), ('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': 1003495, 'lines': [['tips', 16185], ['bonus', 19575]], 'base': 1000000, 'exempt': False}, [0, 0]), ('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': 17612007, 'lines': [['reg', 4615], ['ot', 12255]], 'base': 17610000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('regression', {'ytd': 781798, 'lines': [['bonus', 12386]], 'base': 1000000, 'exempt': False}, [12386, 768]), ('partial-repair probe', {'ytd': 12285212, 'lines': [['reg', 19765], ['bonus', 19865], ['bonus', 153], ['ot', 16705]], 'base': 17610000, 'exempt': False}, [56488, 3502]), ('partial-repair probe', {'ytd': 12812610, 'lines': [['401k', 2454], ['ot', 3955]], 'base': 16860000, 'exempt': False}, [3955, 245]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 1000000, 'lines': [['tips', 285990], ['bonus', 1566], ['401k', 16295]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863311, 'lines': [['tips', 19505]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 17612457, 'lines': [['tips', 6928], ['401k', 1357], ['tips', 4125], ['bonus', 143712]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 4871884, 'lines': [['401k', 9525]], 'base': 17610000, 'exempt': False}, [0, 0])]]\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":"15cbc0097170ad3ea20028bf4688301afc56ec7c44bc3a78ea2003f02117a556","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': 16856079, 'lines': [['ot', 1416], ['401k', 15045]], 'base': 16860000, 'exempt': False}, [1416, 88]), ('regression', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('partial-repair probe', {'ytd': 8981578, 'lines': [['sec125', 35], ['ot', 4702], ['sec125', 74887], ['tips', 226998]], 'base': 17610000, 'exempt': False}, [156778, 9720]), ('partial-repair probe', {'ytd': 6205542, 'lines': [['ot', 2254], ['reg', 6550], ['tips', 10665], ['sec125', 2193]], 'base': 17610000, 'exempt': False}, [17276, 1071]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 1002361, 'lines': [['bonus', 5955]], 'base': 1000000, 'exempt': False}, [0, 0]), ('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': 16862120, 'lines': [['401k', 4852]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 888135, 'lines': [['reg', 4773]], 'base': 1000000, 'exempt': False}, [4773, 296]), ('regression', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('partial-repair probe', {'ytd': 16617084, 'lines': [['reg', 4712], ['reg', 365692], ['sec125', 340208]], 'base': 16860000, 'exempt': False}, [30196, 1872]), ('partial-repair probe', {'ytd': 17543362, 'lines': [['401k', 1330], ['ot', 1995], ['bonus', 366]], 'base': 17610000, 'exempt': False}, [2361, 146]), ('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': 17429873, 'lines': [['reg', 14135], ['sec125', 260961], ['ot', 187839]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 17365173, 'lines': [['401k', 1322]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1004946, 'lines': [['bonus', 48], ['ot', 3255]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863463, 'lines': [['sec125', 37799], ['reg', 9785]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 3381968, 'lines': [['401k', 4345], ['ot', 6225]], 'base': 17610000, 'exempt': False}, [6225, 386]), ('regression', {'ytd': 4027320, 'lines': [['tips', 88262], ['bonus', 963], ['sec125', 1621], ['ot', 9375]], 'base': 17610000, 'exempt': False}, [96979, 6013]), ('partial-repair probe', {'ytd': 16573248, 'lines': [['401k', 19585], ['sec125', 2886], ['bonus', 129728]], 'base': 16860000, 'exempt': False}, [126842, 7864]), ('partial-repair probe', {'ytd': 459688, 'lines': [['tips', 299844], ['reg', 213642]], 'base': 1000000, 'exempt': False}, [513486, 31836]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 17613197, 'lines': [['sec125', 92109], ['ot', 11145], ['401k', 6145], ['tips', 1513]], 'base': 17610000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 1000562, 'lines': [['ot', 19155], ['sec125', 716], ['bonus', 9555], ['ot', 607]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 1007445, 'lines': [['reg', 945], ['ot', 220313], ['reg', 6015], ['reg', 18815]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16860733, 'lines': [['401k', 16515], ['bonus', 563], ['ot', 10025]], 'base': 16860000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 4027320, 'lines': [['tips', 88262], ['bonus', 963], ['sec125', 1621], ['ot', 9375]], 'base': 17610000, 'exempt': False}, [96979, 6013]), ('regression', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('partial-repair probe', {'ytd': 13755339, 'lines': [['tips', 7370], ['sec125', 287]], 'base': 17610000, 'exempt': False}, [7083, 439]), ('partial-repair probe', {'ytd': 786397, 'lines': [['reg', 9355], ['ot', 292], ['ot', 1195]], 'base': 1000000, 'exempt': False}, [10842, 672]), ('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': 1003495, 'lines': [['tips', 16185], ['bonus', 19575]], 'base': 1000000, 'exempt': False}, [0, 0]), ('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': 17612007, 'lines': [['reg', 4615], ['ot', 12255]], 'base': 17610000, 'exempt': False}, [0, 0])], [('regression', {'ytd': 789375, 'lines': [['tips', 9625], ['bonus', 237249]], 'base': 1000000, 'exempt': False}, [210625, 13059]), ('regression', {'ytd': 781798, 'lines': [['bonus', 12386]], 'base': 1000000, 'exempt': False}, [12386, 768]), ('partial-repair probe', {'ytd': 12285212, 'lines': [['reg', 19765], ['bonus', 19865], ['bonus', 153], ['ot', 16705]], 'base': 17610000, 'exempt': False}, [56488, 3502]), ('partial-repair probe', {'ytd': 12812610, 'lines': [['401k', 2454], ['ot', 3955]], 'base': 16860000, 'exempt': False}, [3955, 245]), ('boundary control', {'ytd': 16860000, 'lines': [['reg', 100000]], 'base': 16860000, 'exempt': False}, [0, 0]), ('boundary control', {'ytd': 16800000, 'lines': [['reg', 100000], ['401k', 5000]], 'base': 16860000, 'exempt': False}, [60000, 3720]), ('normal control', {'ytd': 1000000, 'lines': [['tips', 285990], ['bonus', 1566], ['401k', 16295]], 'base': 1000000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 16863311, 'lines': [['tips', 19505]], 'base': 16860000, 'exempt': True}, [0, 0]), ('normal control', {'ytd': 17612457, 'lines': [['tips', 6928], ['401k', 1357], ['tips', 4125], ['bonus', 143712]], 'base': 17610000, 'exempt': False}, [0, 0]), ('normal control', {'ytd': 4871884, 'lines': [['401k', 9525]], 'base': 17610000, 'exempt': False}, [0, 0])]]\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-cent-rounding-of-tax","generated_at":"2026-09-29T14:46:30.759320+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 cent rounding of tax step: use `tax = (taxable * 62 + 500) // 1000`.","root_cause":"The tax truncates fractional cents instead of rounding half-up as the contract requires.","sha256":"a3caf943ee84a1e488afd2bbedfe9064be3f1eee9f2a0a88493dd521147ead29","title":"Social security wage-base withholding: cent rounding of tax · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verification":{"attempt":{"elapsed_ms":40.699,"exit_code":1,"observations":[{"actual":[1416,88],"check":"regression 0","expected":[1416,88],"passed":true},{"actual":[4773,296],"check":"regression 1","expected":[4773,296],"passed":true},{"actual":[156778,9721],"check":"partial-repair probe 2","expected":[156778,9720],"passed":false},{"actual":[17276,1072],"check":"partial-repair probe 3","expected":[17276,1071],"passed":false},{"actual":[0,0],"check":"boundary control 4","expected":[0,0],"passed":true},{"actual":[60000,3720],"check":"boundary control 5","expected":[60000,3720],"passed":true},{"actual":[0,0],"check":"normal control 6","expected":[0,0],"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\": [1416, 88], \"expected\": [1416, 88], \"passed\": true}, {\"check\": \"regression 1\", \"actual\": [4773, 296], \"expected\": [4773, 296], \"passed\": true}, {\"check\": \"partial-repair probe 2\", \"actual\": [156778, 9721], \"expected\": [156778, 9720], \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": [17276, 1072], \"expected\": [17276, 1071], \"passed\": false}, {\"check\": \"boundary control 4\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [60000, 3720], \"expected\": [60000, 3720], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [0, 0], \"expected\": [0, 0], \"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":41.391,"exit_code":1,"observations":[{"actual":[1416,87],"check":"regression 0","expected":[1416,88],"passed":false},{"actual":[4773,295],"check":"regression 1","expected":[4773,296],"passed":false},{"actual":[156778,9720],"check":"partial-repair probe 2","expected":[156778,9720],"passed":true},{"actual":[17276,1071],"check":"partial-repair probe 3","expected":[17276,1071],"passed":true},{"actual":[0,0],"check":"boundary control 4","expected":[0,0],"passed":true},{"actual":[60000,3720],"check":"boundary control 5","expected":[60000,3720],"passed":true},{"actual":[0,0],"check":"normal control 6","expected":[0,0],"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\": [1416, 87], \"expected\": [1416, 88], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [4773, 295], \"expected\": [4773, 296], \"passed\": false}, {\"check\": \"partial-repair probe 2\", \"actual\": [156778, 9720], \"expected\": [156778, 9720], \"passed\": true}, {\"check\": \"partial-repair probe 3\", \"actual\": [17276, 1071], \"expected\": [17276, 1071], \"passed\": true}, {\"check\": \"boundary control 4\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [60000, 3720], \"expected\": [60000, 3720], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [0, 0], \"expected\": [0, 0], \"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":43.113,"exit_code":0,"observations":[{"actual":[1416,88],"check":"regression 0","expected":[1416,88],"passed":true},{"actual":[4773,296],"check":"regression 1","expected":[4773,296],"passed":true},{"actual":[156778,9720],"check":"partial-repair probe 2","expected":[156778,9720],"passed":true},{"actual":[17276,1071],"check":"partial-repair probe 3","expected":[17276,1071],"passed":true},{"actual":[0,0],"check":"boundary control 4","expected":[0,0],"passed":true},{"actual":[60000,3720],"check":"boundary control 5","expected":[60000,3720],"passed":true},{"actual":[0,0],"check":"normal control 6","expected":[0,0],"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\": [1416, 88], \"expected\": [1416, 88], \"passed\": true}, {\"check\": \"regression 1\", \"actual\": [4773, 296], \"expected\": [4773, 296], \"passed\": true}, {\"check\": \"partial-repair probe 2\", \"actual\": [156778, 9720], \"expected\": [156778, 9720], \"passed\": true}, {\"check\": \"partial-repair probe 3\", \"actual\": [17276, 1071], \"expected\": [17276, 1071], \"passed\": true}, {\"check\": \"boundary control 4\", \"actual\": [0, 0], \"expected\": [0, 0], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [60000, 3720], \"expected\": [60000, 3720], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [0, 0], \"expected\": [0, 0], \"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"}