FA-58937 / Payroll withholding rules / Member archive

Supplemental flat-rate withholding tiers: year-to-date inclusion · case 02

Bonuses approaching the million-dollar mark move to the 37% tier too early.

Member previewVariant 2 · 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 (boundary) 0	`[0, 1000000, 370000]`	`[1000000, 0, 220000]`	Failed

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