FA-58303 / Double-entry ledger accounting / Member archive

Payroll journal entry: withholding liability · case 03

The payroll entry does not balance; employer taxes have no liability.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case 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.

Why this case matters

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.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression: withholding liability	`{"benefits": 22345, "cash": 652864, "tax_expense": 32025, "wage_expense": 783333, "withholding": 108124}`	`{"benefits": 22345, "cash": 652864, "tax_expense": 32025, "wage_expense": 783333, "withholding": 140149}`	Failed

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