FA-58930 / Payroll withholding rules / Member archive

Supplemental flat-rate withholding tiers: mandatory tier split · case 05

A bonus that crosses the 1M mark is counted twice, once in each tier, over-withholding heavily.

Member previewVariant 5 · 3 implementations · 10 checks per implementation

Case 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].

Why this case matters

The mandatory 37% tier depends on cumulative supplemental wages and must split the crossing payment.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`[19569355, 24514483, 13375617]`	`[19569355, 4945128, 6134955]`	Failed

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