{"abstract":"A bonus that crosses the 1M mark is counted twice, once in each tier, over-withholding heavily.","category":"Payroll withholding rules","checks":10,"contract":"Input [ytd_supplemental, bonus] in cents. Supplemental wages up to a cumulative 1,000,000.00 are withheld at 22%; the part of cumulative supplemental wages above that is withheld at 37%. Withholding = (low*22 + high*37) rounded half-up to the cent once. Return [low, high, withholding].","contract_signature":"x","evaluation_group":"w2-payroll-withholding-supplemental-mandatory-tier","failed_approach":"The attempt measures the excess from cumulative totals, which is right on the crossing payment but over-counts once year-to-date is already above the limit.","family":"w2-payroll-withholding-supplemental-mandatory-tier-mandatory-tier-split","id":"FA-58926","implementations":{"attempt":{"sha256":"1933953bd395bb3ed34defcb3cce72cad2fd5f40ac49c9ffb9c4fcc1557865a7","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    ytd, bonus = x\n    limit = 100000000\n    below_room = max(0, limit - ytd)\n    low = min(bonus, below_room)\n    high = max(0, ytd + bonus - limit)\n    wh = (low * 22 + high * 37 + 50) // 100\n    return [low, high, wh]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression (boundary)', [99999950, 101], [50, 51, 30]), ('regression', [99561826, 3108388], [438174, 2670214, 1084377]), ('partial-repair probe (boundary)', [150000000, 33], [0, 33, 12]), ('partial-repair probe', [100849097, 11351881], [0, 11351881, 4200196]), ('boundary control', [100000000, 100], [0, 100, 37]), ('boundary control', [0, 0], [0, 0, 0]), ('normal control', [98022676, 574037], [574037, 0, 126288]), ('normal control', [3276820, 34567110], [34567110, 0, 7604764]), ('normal control', [2185641, 20897159], [20897159, 0, 4597375]), ('normal control', [100000000, 6674805], [0, 6674805, 2469678])], [('regression', [99561826, 3108388], [438174, 2670214, 1084377]), ('regression', [98276481, 26306241], [1723519, 24582722, 9474781]), ('partial-repair probe', [107387654, 40335762], [0, 40335762, 14924232]), ('partial-repair probe', [105717987, 5743298], [0, 5743298, 2125020]), ('boundary control', [99000000, 1000000], [1000000, 0, 220000]), ('boundary control', [100000000, 100], [0, 100, 37]), ('normal control', [49161621, 69310], [69310, 0, 15248]), ('normal control', [66640759, 96623], [96623, 0, 21257]), ('normal control', [100000000, 52968], [0, 52968, 19598]), ('normal control', [100000000, 2071189], [0, 2071189, 766340])], [('regression', [98276481, 26306241], [1723519, 24582722, 9474781]), ('regression', [95783477, 7789713], [4216523, 3573190, 2249715]), ('partial-repair probe', [106100649, 5242825], [0, 5242825, 1939845]), ('partial-repair probe', [108022995, 3827223], [0, 3827223, 1416073]), ('boundary control', [0, 0], [0, 0, 0]), ('boundary control', [99000000, 1000000], [1000000, 0, 220000]), ('normal control', [2545996, 41743464], [41743464, 0, 9183562]), ('normal control', [100000000, 21687395], [0, 21687395, 8024336]), ('normal control', [97846124, 8522], [8522, 0, 1875]), ('normal control', [3045185, 81939], [81939, 0, 18027])], [('regression', [95783477, 7789713], [4216523, 3573190, 2249715]), ('regression', [80430645, 24514483], [19569355, 4945128, 6134955]), ('partial-repair probe', [107848302, 42942181], [0, 42942181, 15888607]), ('partial-repair probe', [100442126, 20427451], [0, 20427451, 7558157]), ('boundary control', [100000000, 100], [0, 100, 37]), ('boundary control', [0, 0], [0, 0, 0]), ('normal control', [374880, 70400], [70400, 0, 15488]), ('normal control', [688889, 1036750], [1036750, 0, 228085]), ('normal control', [63007595, 8068739], [8068739, 0, 1775123]), ('normal control', [64670743, 3021249], [3021249, 0, 664675])], [('regression', [80430645, 24514483], [19569355, 4945128, 6134955]), ('regression', [98797663, 40240022], [1202337, 39037685, 14708458]), ('partial-repair probe', [105107162, 46320149], [0, 46320149, 17138455]), ('partial-repair probe', [107181794, 22743504], [0, 22743504, 8415096]), ('boundary control', [99000000, 1000000], [1000000, 0, 220000]), ('boundary control', [100000000, 100], [0, 100, 37]), ('normal control', [97882960, 95576], [95576, 0, 21027]), ('normal control', [100000000, 75200], [0, 75200, 27824]), ('normal control', [100000000, 1622529], [0, 1622529, 600336]), ('normal control', [63981087, 6343691], [6343691, 0, 1395612])]]\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":"1d928f0c8c45dd3237c4a26c074d0b8dac52adeb160053f4e7adc135d821eeec","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    ytd, bonus = x\n    limit = 100000000\n    below_room = max(0, limit - ytd)\n    low = min(bonus, below_room)\n    high = bonus if ytd + bonus > limit else 0\n    wh = (low * 22 + high * 37 + 50) // 100\n    return [low, high, wh]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression (boundary)', [99999950, 101], [50, 51, 30]), ('regression', [99561826, 3108388], [438174, 2670214, 1084377]), ('partial-repair probe (boundary)', [150000000, 33], [0, 33, 12]), ('partial-repair probe', [100849097, 11351881], [0, 11351881, 4200196]), ('boundary control', [100000000, 100], [0, 100, 37]), ('boundary control', [0, 0], [0, 0, 0]), ('normal control', [98022676, 574037], [574037, 0, 126288]), ('normal control', [3276820, 34567110], [34567110, 0, 7604764]), ('normal control', [2185641, 20897159], [20897159, 0, 4597375]), ('normal control', [100000000, 6674805], [0, 6674805, 2469678])], [('regression', [99561826, 3108388], [438174, 2670214, 1084377]), ('regression', [98276481, 26306241], [1723519, 24582722, 9474781]), ('partial-repair probe', [107387654, 40335762], [0, 40335762, 14924232]), ('partial-repair probe', [105717987, 5743298], [0, 5743298, 2125020]), ('boundary control', [99000000, 1000000], [1000000, 0, 220000]), ('boundary control', [100000000, 100], [0, 100, 37]), ('normal control', [49161621, 69310], [69310, 0, 15248]), ('normal control', [66640759, 96623], [96623, 0, 21257]), ('normal control', [100000000, 52968], [0, 52968, 19598]), ('normal control', [100000000, 2071189], [0, 2071189, 766340])], [('regression', [98276481, 26306241], [1723519, 24582722, 9474781]), ('regression', [95783477, 7789713], [4216523, 3573190, 2249715]), ('partial-repair probe', [106100649, 5242825], [0, 5242825, 1939845]), ('partial-repair probe', [108022995, 3827223], [0, 3827223, 1416073]), ('boundary control', [0, 0], [0, 0, 0]), ('boundary control', [99000000, 1000000], [1000000, 0, 220000]), ('normal control', [2545996, 41743464], [41743464, 0, 9183562]), ('normal control', [100000000, 21687395], [0, 21687395, 8024336]), ('normal control', [97846124, 8522], [8522, 0, 1875]), ('normal control', [3045185, 81939], [81939, 0, 18027])], [('regression', [95783477, 7789713], [4216523, 3573190, 2249715]), ('regression', [80430645, 24514483], [19569355, 4945128, 6134955]), ('partial-repair probe', [107848302, 42942181], [0, 42942181, 15888607]), ('partial-repair probe', [100442126, 20427451], [0, 20427451, 7558157]), ('boundary control', [100000000, 100], [0, 100, 37]), ('boundary control', [0, 0], [0, 0, 0]), ('normal control', [374880, 70400], [70400, 0, 15488]), ('normal control', [688889, 1036750], [1036750, 0, 228085]), ('normal control', [63007595, 8068739], [8068739, 0, 1775123]), ('normal control', [64670743, 3021249], [3021249, 0, 664675])], [('regression', [80430645, 24514483], [19569355, 4945128, 6134955]), ('regression', [98797663, 40240022], [1202337, 39037685, 14708458]), ('partial-repair probe', [105107162, 46320149], [0, 46320149, 17138455]), ('partial-repair probe', [107181794, 22743504], [0, 22743504, 8415096]), ('boundary control', [99000000, 1000000], [1000000, 0, 220000]), ('boundary control', [100000000, 100], [0, 100, 37]), ('normal control', [97882960, 95576], [95576, 0, 21027]), ('normal control', [100000000, 75200], [0, 75200, 27824]), ('normal control', [100000000, 1622529], [0, 1622529, 600336]), ('normal control', [63981087, 6343691], [6343691, 0, 1395612])]]\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-supplemental-mandatory-tier-mandatory-tier-split","generated_at":"2026-09-29T14:46:31.421993+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"The mandatory 37% tier depends on cumulative supplemental wages and must split the crossing payment.","root_cause":"The whole crossing bonus is placed in the 37% tier while the 22% slice is also kept.","sha256":"ef946b5700182dfb95505db5e17ad7a3532f8d11143f4fd2b506bbc02374dcc4","title":"Supplemental flat-rate withholding tiers: mandatory tier split · 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":44.359,"exit_code":1,"observations":[{"actual":[50,51,30],"check":"regression (boundary) 0","expected":[50,51,30],"passed":true},{"actual":[438174,2670214,1084377],"check":"regression 1","expected":[438174,2670214,1084377],"passed":true},{"actual":[0,50000033,18500012],"check":"partial-repair probe (boundary) 2","expected":[0,33,12],"passed":false},{"actual":[0,12200978,4514362],"check":"partial-repair probe 3","expected":[0,11351881,4200196],"passed":false},{"actual":[0,100,37],"check":"boundary control 4","expected":[0,100,37],"passed":true},{"actual":[0,0,0],"check":"boundary control 5","expected":[0,0,0],"passed":true},{"actual":[574037,0,126288],"check":"normal control 6","expected":[574037,0,126288],"passed":true},{"actual":[34567110,0,7604764],"check":"normal control 7","expected":[34567110,0,7604764],"passed":true},{"actual":[20897159,0,4597375],"check":"normal control 8","expected":[20897159,0,4597375],"passed":true},{"actual":[0,6674805,2469678],"check":"normal control 9","expected":[0,6674805,2469678],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression (boundary) 0\", \"actual\": [50, 51, 30], \"expected\": [50, 51, 30], \"passed\": true}, {\"check\": \"regression 1\", \"actual\": [438174, 2670214, 1084377], \"expected\": [438174, 2670214, 1084377], \"passed\": true}, {\"check\": \"partial-repair probe (boundary) 2\", \"actual\": [0, 50000033, 18500012], \"expected\": [0, 33, 12], \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": [0, 12200978, 4514362], \"expected\": [0, 11351881, 4200196], \"passed\": false}, {\"check\": \"boundary control 4\", \"actual\": [0, 100, 37], \"expected\": [0, 100, 37], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [0, 0, 0], \"expected\": [0, 0, 0], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [574037, 0, 126288], \"expected\": [574037, 0, 126288], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [34567110, 0, 7604764], \"expected\": [34567110, 0, 7604764], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [20897159, 0, 4597375], \"expected\": [20897159, 0, 4597375], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [0, 6674805, 2469678], \"expected\": [0, 6674805, 2469678], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":40.288,"exit_code":1,"observations":[{"actual":[50,101,48],"check":"regression (boundary) 0","expected":[50,51,30],"passed":false},{"actual":[438174,3108388,1246502],"check":"regression 1","expected":[438174,2670214,1084377],"passed":false},{"actual":[0,33,12],"check":"partial-repair probe (boundary) 2","expected":[0,33,12],"passed":true},{"actual":[0,11351881,4200196],"check":"partial-repair probe 3","expected":[0,11351881,4200196],"passed":true},{"actual":[0,100,37],"check":"boundary control 4","expected":[0,100,37],"passed":true},{"actual":[0,0,0],"check":"boundary control 5","expected":[0,0,0],"passed":true},{"actual":[574037,0,126288],"check":"normal control 6","expected":[574037,0,126288],"passed":true},{"actual":[34567110,0,7604764],"check":"normal control 7","expected":[34567110,0,7604764],"passed":true},{"actual":[20897159,0,4597375],"check":"normal control 8","expected":[20897159,0,4597375],"passed":true},{"actual":[0,6674805,2469678],"check":"normal control 9","expected":[0,6674805,2469678],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression (boundary) 0\", \"actual\": [50, 101, 48], \"expected\": [50, 51, 30], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [438174, 3108388, 1246502], \"expected\": [438174, 2670214, 1084377], \"passed\": false}, {\"check\": \"partial-repair probe (boundary) 2\", \"actual\": [0, 33, 12], \"expected\": [0, 33, 12], \"passed\": true}, {\"check\": \"partial-repair probe 3\", \"actual\": [0, 11351881, 4200196], \"expected\": [0, 11351881, 4200196], \"passed\": true}, {\"check\": \"boundary control 4\", \"actual\": [0, 100, 37], \"expected\": [0, 100, 37], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [0, 0, 0], \"expected\": [0, 0, 0], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [574037, 0, 126288], \"expected\": [574037, 0, 126288], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [34567110, 0, 7604764], \"expected\": [34567110, 0, 7604764], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [20897159, 0, 4597375], \"expected\": [20897159, 0, 4597375], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [0, 6674805, 2469678], \"expected\": [0, 6674805, 2469678], \"passed\": true}], \"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."}}