FA-58892 / Payroll withholding rules / Member archive

Annualized percentage-method withholding: marginal slice accumulation · case 02

Withholding jumps discontinuously when income crosses a bracket, taxing all income at the top reached rate.

Member previewVariant 2 · 3 implementations · 9 checks per implementation

Case contract

Input {wage, freq, allow, status}. Annualize: wage*periods (weekly 52, biweekly 26, semimonthly 24, monthly 12); subtract 4,300.00 per allowance, floor 0. Marginal brackets over 4,000/15,000/50,000 dollars at 10/12/22% (married thresholds doubled). Annual tax (in cent-percent units) is divided by periods and rounded half-up to cents once.

Why this case matters

Percentage-method withholding depends on marginal bracket slices and on rounding only after de-annualizing.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression (boundary) 0	`10708`	`7375`	Failed

MEMBER ARCHIVE

The complete case is available to members.

This record includes three runnable implementations, regression fixtures, execution results, and source hashes.

Member access is invitation-based. Sign in with your invited account to inspect the sources.