FA-58898 / Payroll withholding rules / Member archive

Annualized percentage-method withholding: de-annualization rounding stage · case 03

Per-period withholding drifts by several cents from the exact annualized result.

Member previewVariant 3 · 3 implementations · 10 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 0	`134825`	`134822`	Failed

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