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FA-58971 / Payroll withholding rules / Open access

Tip credit and minimum-wage makeup: tip shortfall makeup · case 01

Slow weeks with few tips leave the employee below minimum wage with no makeup pay.

Verified by executionVariant 1 · 8 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The full tip credit is claimed regardless of the tips actually received.

VERIFIED REPAIR

Restore the contract rule at the tip shortfall makeup step: use `credit_total = min(x['tips'], h * credit_rate)`.

Unsuccessful approach: The attempt caps by tips but only counts straight-time hours when computing the credit claimed.

Case contract

Input weekly {hours, cash_rate, tips, min_wage (even cents), tip_credit_max}. Tip credit per hour = max(0, min(min_wage - cash_rate, tip_credit_max)). Hours over 40 are paid at 1.5*min_wage minus the same credit. Credit actually taken = min(tips, hours*credit); the unmet credit is paid as makeup. Return [cash_wages, makeup].

Why this case matters

Tip credits are capped by tips actually received and do not grow on overtime hours.

1 / The failure

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    h = x['hours']
    mw = x['min_wage']
    cash = x['cash_rate']
    reg = min(h, 40)
    ot = max(0, h - 40)
    credit_rate = max(0, min(mw - cash, x['tip_credit_max']))
    credit_total = h * credit_rate
    makeup = h * credit_rate - credit_total
    cash_wages = reg * (mw - credit_rate) + ot * (mw * 3 // 2 - credit_rate) + makeup
    return [cash_wages, makeup]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'hours': 58, 'cash_rate': 213, 'tips': 42999, 'min_wage': 1200, 'tip_credit_max': 800}, [37401, 3401]), ('regression', {'hours': 42, 'cash_rate': 300, 'tips': 0, 'min_wage': 1600, 'tip_credit_max': 800}, [68800, 33600]), ('partial-repair probe', {'hours': 58, 'cash_rate': 300, 'tips': 43606, 'min_wage': 1200, 'tip_credit_max': 300}, [63000, 0]), ('partial-repair probe', {'hours': 52, 'cash_rate': 213, 'tips': 42918, 'min_wage': 1200, 'tip_credit_max': 300}, [54000, 0]), ('normal control', {'hours': 47, 'cash_rate': 1200, 'tips': 1983, 'min_wage': 1200, 'tip_credit_max': 300}, [60600, 0]), ('normal control', {'hours': 23, 'cash_rate': 776, 'tips': 1403, 'min_wage': 726, 'tip_credit_max': 800}, [16698, 0]), ('normal control', {'hours': 21, 'cash_rate': 500, 'tips': 46641, 'min_wage': 1200, 'tip_credit_max': 512}, [14448, 0]), ('normal control', {'hours': 27, 'cash_rate': 726, 'tips': 397, 'min_wage': 726, 'tip_credit_max': 300}, [19602, 0])], [('regression', {'hours': 57, 'cash_rate': 213, 'tips': 42636, 'min_wage': 1000, 'tip_credit_max': 800}, [22864, 2223]), ('regression', {'hours': 40, 'cash_rate': 213, 'tips': 0, 'min_wage': 1000, 'tip_credit_max': 300}, [40000, 12000]), ('partial-repair probe', {'hours': 60, 'cash_rate': 300, 'tips': 25281, 'min_wage': 1200, 'tip_credit_max': 300}, [66000, 0]), ('partial-repair probe', {'hours': 53, 'cash_rate': 300, 'tips': 45712, 'min_wage': 1600, 'tip_credit_max': 512}, [68064, 0]), ('normal control', {'hours': 40, 'cash_rate': 1600, 'tips': 1562, 'min_wage': 1600, 'tip_credit_max': 300}, [64000, 0]), ('normal control', {'hours': 22, 'cash_rate': 1200, 'tips': 48563, 'min_wage': 1200, 'tip_credit_max': 300}, [26400, 0]), ('normal control', {'hours': 47, 'cash_rate': 1650, 'tips': 42376, 'min_wage': 1600, 'tip_credit_max': 300}, [80800, 0]), ('normal control', {'hours': 43, 'cash_rate': 1600, 'tips': 32479, 'min_wage': 1600, 'tip_credit_max': 300}, [71200, 0])], [('regression', {'hours': 52, 'cash_rate': 300, 'tips': 22429, 'min_wage': 1200, 'tip_credit_max': 512}, [47171, 4195]), ('regression', {'hours': 19, 'cash_rate': 300, 'tips': 3831, 'min_wage': 726, 'tip_credit_max': 512}, [9963, 4263]), ('partial-repair probe', {'hours': 57, 'cash_rate': 213, 'tips': 25819, 'min_wage': 1600, 'tip_credit_max': 300}, [87700, 0]), ('partial-repair probe', {'hours': 58, 'cash_rate': 213, 'tips': 42999, 'min_wage': 1200, 'tip_credit_max': 800}, [37401, 3401]), ('normal control', {'hours': 36, 'cash_rate': 500, 'tips': 27434, 'min_wage': 1000, 'tip_credit_max': 300}, [25200, 0]), ('normal control', {'hours': 0, 'cash_rate': 500, 'tips': 17501, 'min_wage': 1600, 'tip_credit_max': 300}, [0, 0]), ('normal control', {'hours': 9, 'cash_rate': 1050, 'tips': 1770, 'min_wage': 1000, 'tip_credit_max': 800}, [9000, 0]), ('normal control', {'hours': 8, 'cash_rate': 726, 'tips': 0, 'min_wage': 726, 'tip_credit_max': 300}, [5808, 0])], [('regression', {'hours': 59, 'cash_rate': 500, 'tips': 29022, 'min_wage': 1200, 'tip_credit_max': 512}, [53178, 1186]), ('regression', {'hours': 56, 'cash_rate': 213, 'tips': 464, 'min_wage': 1000, 'tip_credit_max': 800}, [63536, 43608]), ('partial-repair probe', {'hours': 44, 'cash_rate': 300, 'tips': 32620, 'min_wage': 1600, 'tip_credit_max': 512}, [51072, 0]), ('partial-repair probe', {'hours': 57, 'cash_rate': 300, 'tips': 42507, 'min_wage': 726, 'tip_credit_max': 512}, [23271, 0]), ('normal control', {'hours': 23, 'cash_rate': 1200, 'tips': 3995, 'min_wage': 1200, 'tip_credit_max': 800}, [27600, 0]), ('normal control', {'hours': 20, 'cash_rate': 300, 'tips': 26661, 'min_wage': 726, 'tip_credit_max': 800}, [6000, 0]), ('normal control', {'hours': 23, 'cash_rate': 300, 'tips': 12650, 'min_wage': 1000, 'tip_credit_max': 300}, [16100, 0]), ('normal control', {'hours': 37, 'cash_rate': 1050, 'tips': 1780, 'min_wage': 1000, 'tip_credit_max': 300}, [37000, 0])], [('regression', {'hours': 56, 'cash_rate': 500, 'tips': 22410, 'min_wage': 1200, 'tip_credit_max': 512}, [54390, 6262]), ('regression', {'hours': 52, 'cash_rate': 300, 'tips': 13052, 'min_wage': 1000, 'tip_credit_max': 800}, [44948, 23348]), ('partial-repair probe', {'hours': 47, 'cash_rate': 213, 'tips': 39095, 'min_wage': 1000, 'tip_credit_max': 800}, [13511, 0]), ('partial-repair probe', {'hours': 57, 'cash_rate': 213, 'tips': 42636, 'min_wage': 1000, 'tip_credit_max': 800}, [22864, 2223]), ('normal control', {'hours': 19, 'cash_rate': 1000, 'tips': 592, 'min_wage': 1000, 'tip_credit_max': 512}, [19000, 0]), ('normal control', {'hours': 59, 'cash_rate': 1600, 'tips': 1070, 'min_wage': 1600, 'tip_credit_max': 300}, [109600, 0]), ('normal control', {'hours': 51, 'cash_rate': 726, 'tips': 596, 'min_wage': 726, 'tip_credit_max': 800}, [41019, 0]), ('normal control', {'hours': 36, 'cash_rate': 1200, 'tips': 4642, 'min_wage': 1200, 'tip_credit_max': 300}, [43200, 0])]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression 0[34000, 0][37401, 3401]Failed
regression 1[35200, 0][68800, 33600]Failed
partial-repair probe 2[63000, 0][63000, 0]Passed
partial-repair probe 3[54000, 0][54000, 0]Passed
normal control 4[60600, 0][60600, 0]Passed
normal control 5[16698, 0][16698, 0]Passed
normal control 6[14448, 0][14448, 0]Passed
normal control 7[19602, 0][19602, 0]Passed

SHA-256 / c66fa2ffc301e1bfd2f4a671b31005d1e7d5c00e0f635bd922442d8860090e39

2 / The unsuccessful fix

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    h = x['hours']
    mw = x['min_wage']
    cash = x['cash_rate']
    reg = min(h, 40)
    ot = max(0, h - 40)
    credit_rate = max(0, min(mw - cash, x['tip_credit_max']))
    credit_total = min(x['tips'], reg * credit_rate)
    makeup = h * credit_rate - credit_total
    cash_wages = reg * (mw - credit_rate) + ot * (mw * 3 // 2 - credit_rate) + makeup
    return [cash_wages, makeup]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'hours': 58, 'cash_rate': 213, 'tips': 42999, 'min_wage': 1200, 'tip_credit_max': 800}, [37401, 3401]), ('regression', {'hours': 42, 'cash_rate': 300, 'tips': 0, 'min_wage': 1600, 'tip_credit_max': 800}, [68800, 33600]), ('partial-repair probe', {'hours': 58, 'cash_rate': 300, 'tips': 43606, 'min_wage': 1200, 'tip_credit_max': 300}, [63000, 0]), ('partial-repair probe', {'hours': 52, 'cash_rate': 213, 'tips': 42918, 'min_wage': 1200, 'tip_credit_max': 300}, [54000, 0]), ('normal control', {'hours': 47, 'cash_rate': 1200, 'tips': 1983, 'min_wage': 1200, 'tip_credit_max': 300}, [60600, 0]), ('normal control', {'hours': 23, 'cash_rate': 776, 'tips': 1403, 'min_wage': 726, 'tip_credit_max': 800}, [16698, 0]), ('normal control', {'hours': 21, 'cash_rate': 500, 'tips': 46641, 'min_wage': 1200, 'tip_credit_max': 512}, [14448, 0]), ('normal control', {'hours': 27, 'cash_rate': 726, 'tips': 397, 'min_wage': 726, 'tip_credit_max': 300}, [19602, 0])], [('regression', {'hours': 57, 'cash_rate': 213, 'tips': 42636, 'min_wage': 1000, 'tip_credit_max': 800}, [22864, 2223]), ('regression', {'hours': 40, 'cash_rate': 213, 'tips': 0, 'min_wage': 1000, 'tip_credit_max': 300}, [40000, 12000]), ('partial-repair probe', {'hours': 60, 'cash_rate': 300, 'tips': 25281, 'min_wage': 1200, 'tip_credit_max': 300}, [66000, 0]), ('partial-repair probe', {'hours': 53, 'cash_rate': 300, 'tips': 45712, 'min_wage': 1600, 'tip_credit_max': 512}, [68064, 0]), ('normal control', {'hours': 40, 'cash_rate': 1600, 'tips': 1562, 'min_wage': 1600, 'tip_credit_max': 300}, [64000, 0]), ('normal control', {'hours': 22, 'cash_rate': 1200, 'tips': 48563, 'min_wage': 1200, 'tip_credit_max': 300}, [26400, 0]), ('normal control', {'hours': 47, 'cash_rate': 1650, 'tips': 42376, 'min_wage': 1600, 'tip_credit_max': 300}, [80800, 0]), ('normal control', {'hours': 43, 'cash_rate': 1600, 'tips': 32479, 'min_wage': 1600, 'tip_credit_max': 300}, [71200, 0])], [('regression', {'hours': 52, 'cash_rate': 300, 'tips': 22429, 'min_wage': 1200, 'tip_credit_max': 512}, [47171, 4195]), ('regression', {'hours': 19, 'cash_rate': 300, 'tips': 3831, 'min_wage': 726, 'tip_credit_max': 512}, [9963, 4263]), ('partial-repair probe', {'hours': 57, 'cash_rate': 213, 'tips': 25819, 'min_wage': 1600, 'tip_credit_max': 300}, [87700, 0]), ('partial-repair probe', {'hours': 58, 'cash_rate': 213, 'tips': 42999, 'min_wage': 1200, 'tip_credit_max': 800}, [37401, 3401]), ('normal control', {'hours': 36, 'cash_rate': 500, 'tips': 27434, 'min_wage': 1000, 'tip_credit_max': 300}, [25200, 0]), ('normal control', {'hours': 0, 'cash_rate': 500, 'tips': 17501, 'min_wage': 1600, 'tip_credit_max': 300}, [0, 0]), ('normal control', {'hours': 9, 'cash_rate': 1050, 'tips': 1770, 'min_wage': 1000, 'tip_credit_max': 800}, [9000, 0]), ('normal control', {'hours': 8, 'cash_rate': 726, 'tips': 0, 'min_wage': 726, 'tip_credit_max': 300}, [5808, 0])], [('regression', {'hours': 59, 'cash_rate': 500, 'tips': 29022, 'min_wage': 1200, 'tip_credit_max': 512}, [53178, 1186]), ('regression', {'hours': 56, 'cash_rate': 213, 'tips': 464, 'min_wage': 1000, 'tip_credit_max': 800}, [63536, 43608]), ('partial-repair probe', {'hours': 44, 'cash_rate': 300, 'tips': 32620, 'min_wage': 1600, 'tip_credit_max': 512}, [51072, 0]), ('partial-repair probe', {'hours': 57, 'cash_rate': 300, 'tips': 42507, 'min_wage': 726, 'tip_credit_max': 512}, [23271, 0]), ('normal control', {'hours': 23, 'cash_rate': 1200, 'tips': 3995, 'min_wage': 1200, 'tip_credit_max': 800}, [27600, 0]), ('normal control', {'hours': 20, 'cash_rate': 300, 'tips': 26661, 'min_wage': 726, 'tip_credit_max': 800}, [6000, 0]), ('normal control', {'hours': 23, 'cash_rate': 300, 'tips': 12650, 'min_wage': 1000, 'tip_credit_max': 300}, [16100, 0]), ('normal control', {'hours': 37, 'cash_rate': 1050, 'tips': 1780, 'min_wage': 1000, 'tip_credit_max': 300}, [37000, 0])], [('regression', {'hours': 56, 'cash_rate': 500, 'tips': 22410, 'min_wage': 1200, 'tip_credit_max': 512}, [54390, 6262]), ('regression', {'hours': 52, 'cash_rate': 300, 'tips': 13052, 'min_wage': 1000, 'tip_credit_max': 800}, [44948, 23348]), ('partial-repair probe', {'hours': 47, 'cash_rate': 213, 'tips': 39095, 'min_wage': 1000, 'tip_credit_max': 800}, [13511, 0]), ('partial-repair probe', {'hours': 57, 'cash_rate': 213, 'tips': 42636, 'min_wage': 1000, 'tip_credit_max': 800}, [22864, 2223]), ('normal control', {'hours': 19, 'cash_rate': 1000, 'tips': 592, 'min_wage': 1000, 'tip_credit_max': 512}, [19000, 0]), ('normal control', {'hours': 59, 'cash_rate': 1600, 'tips': 1070, 'min_wage': 1600, 'tip_credit_max': 300}, [109600, 0]), ('normal control', {'hours': 51, 'cash_rate': 726, 'tips': 596, 'min_wage': 726, 'tip_credit_max': 800}, [41019, 0]), ('normal control', {'hours': 36, 'cash_rate': 1200, 'tips': 4642, 'min_wage': 1200, 'tip_credit_max': 300}, [43200, 0])]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression 0[48400, 14400][37401, 3401]Failed
regression 1[68800, 33600][68800, 33600]Passed
partial-repair probe 2[68400, 5400][63000, 0]Failed
partial-repair probe 3[57600, 3600][54000, 0]Failed
normal control 4[60600, 0][60600, 0]Passed
normal control 5[16698, 0][16698, 0]Passed
normal control 6[14448, 0][14448, 0]Passed
normal control 7[19602, 0][19602, 0]Passed

SHA-256 / 469cb65d55ea89205def90d968def0fd48ba0508976f0d71a577556ca094262e

3 / The verified repair

Exit 0
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    h = x['hours']
    mw = x['min_wage']
    cash = x['cash_rate']
    reg = min(h, 40)
    ot = max(0, h - 40)
    credit_rate = max(0, min(mw - cash, x['tip_credit_max']))
    credit_total = min(x['tips'], h * credit_rate)
    makeup = h * credit_rate - credit_total
    cash_wages = reg * (mw - credit_rate) + ot * (mw * 3 // 2 - credit_rate) + makeup
    return [cash_wages, makeup]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'hours': 58, 'cash_rate': 213, 'tips': 42999, 'min_wage': 1200, 'tip_credit_max': 800}, [37401, 3401]), ('regression', {'hours': 42, 'cash_rate': 300, 'tips': 0, 'min_wage': 1600, 'tip_credit_max': 800}, [68800, 33600]), ('partial-repair probe', {'hours': 58, 'cash_rate': 300, 'tips': 43606, 'min_wage': 1200, 'tip_credit_max': 300}, [63000, 0]), ('partial-repair probe', {'hours': 52, 'cash_rate': 213, 'tips': 42918, 'min_wage': 1200, 'tip_credit_max': 300}, [54000, 0]), ('normal control', {'hours': 47, 'cash_rate': 1200, 'tips': 1983, 'min_wage': 1200, 'tip_credit_max': 300}, [60600, 0]), ('normal control', {'hours': 23, 'cash_rate': 776, 'tips': 1403, 'min_wage': 726, 'tip_credit_max': 800}, [16698, 0]), ('normal control', {'hours': 21, 'cash_rate': 500, 'tips': 46641, 'min_wage': 1200, 'tip_credit_max': 512}, [14448, 0]), ('normal control', {'hours': 27, 'cash_rate': 726, 'tips': 397, 'min_wage': 726, 'tip_credit_max': 300}, [19602, 0])], [('regression', {'hours': 57, 'cash_rate': 213, 'tips': 42636, 'min_wage': 1000, 'tip_credit_max': 800}, [22864, 2223]), ('regression', {'hours': 40, 'cash_rate': 213, 'tips': 0, 'min_wage': 1000, 'tip_credit_max': 300}, [40000, 12000]), ('partial-repair probe', {'hours': 60, 'cash_rate': 300, 'tips': 25281, 'min_wage': 1200, 'tip_credit_max': 300}, [66000, 0]), ('partial-repair probe', {'hours': 53, 'cash_rate': 300, 'tips': 45712, 'min_wage': 1600, 'tip_credit_max': 512}, [68064, 0]), ('normal control', {'hours': 40, 'cash_rate': 1600, 'tips': 1562, 'min_wage': 1600, 'tip_credit_max': 300}, [64000, 0]), ('normal control', {'hours': 22, 'cash_rate': 1200, 'tips': 48563, 'min_wage': 1200, 'tip_credit_max': 300}, [26400, 0]), ('normal control', {'hours': 47, 'cash_rate': 1650, 'tips': 42376, 'min_wage': 1600, 'tip_credit_max': 300}, [80800, 0]), ('normal control', {'hours': 43, 'cash_rate': 1600, 'tips': 32479, 'min_wage': 1600, 'tip_credit_max': 300}, [71200, 0])], [('regression', {'hours': 52, 'cash_rate': 300, 'tips': 22429, 'min_wage': 1200, 'tip_credit_max': 512}, [47171, 4195]), ('regression', {'hours': 19, 'cash_rate': 300, 'tips': 3831, 'min_wage': 726, 'tip_credit_max': 512}, [9963, 4263]), ('partial-repair probe', {'hours': 57, 'cash_rate': 213, 'tips': 25819, 'min_wage': 1600, 'tip_credit_max': 300}, [87700, 0]), ('partial-repair probe', {'hours': 58, 'cash_rate': 213, 'tips': 42999, 'min_wage': 1200, 'tip_credit_max': 800}, [37401, 3401]), ('normal control', {'hours': 36, 'cash_rate': 500, 'tips': 27434, 'min_wage': 1000, 'tip_credit_max': 300}, [25200, 0]), ('normal control', {'hours': 0, 'cash_rate': 500, 'tips': 17501, 'min_wage': 1600, 'tip_credit_max': 300}, [0, 0]), ('normal control', {'hours': 9, 'cash_rate': 1050, 'tips': 1770, 'min_wage': 1000, 'tip_credit_max': 800}, [9000, 0]), ('normal control', {'hours': 8, 'cash_rate': 726, 'tips': 0, 'min_wage': 726, 'tip_credit_max': 300}, [5808, 0])], [('regression', {'hours': 59, 'cash_rate': 500, 'tips': 29022, 'min_wage': 1200, 'tip_credit_max': 512}, [53178, 1186]), ('regression', {'hours': 56, 'cash_rate': 213, 'tips': 464, 'min_wage': 1000, 'tip_credit_max': 800}, [63536, 43608]), ('partial-repair probe', {'hours': 44, 'cash_rate': 300, 'tips': 32620, 'min_wage': 1600, 'tip_credit_max': 512}, [51072, 0]), ('partial-repair probe', {'hours': 57, 'cash_rate': 300, 'tips': 42507, 'min_wage': 726, 'tip_credit_max': 512}, [23271, 0]), ('normal control', {'hours': 23, 'cash_rate': 1200, 'tips': 3995, 'min_wage': 1200, 'tip_credit_max': 800}, [27600, 0]), ('normal control', {'hours': 20, 'cash_rate': 300, 'tips': 26661, 'min_wage': 726, 'tip_credit_max': 800}, [6000, 0]), ('normal control', {'hours': 23, 'cash_rate': 300, 'tips': 12650, 'min_wage': 1000, 'tip_credit_max': 300}, [16100, 0]), ('normal control', {'hours': 37, 'cash_rate': 1050, 'tips': 1780, 'min_wage': 1000, 'tip_credit_max': 300}, [37000, 0])], [('regression', {'hours': 56, 'cash_rate': 500, 'tips': 22410, 'min_wage': 1200, 'tip_credit_max': 512}, [54390, 6262]), ('regression', {'hours': 52, 'cash_rate': 300, 'tips': 13052, 'min_wage': 1000, 'tip_credit_max': 800}, [44948, 23348]), ('partial-repair probe', {'hours': 47, 'cash_rate': 213, 'tips': 39095, 'min_wage': 1000, 'tip_credit_max': 800}, [13511, 0]), ('partial-repair probe', {'hours': 57, 'cash_rate': 213, 'tips': 42636, 'min_wage': 1000, 'tip_credit_max': 800}, [22864, 2223]), ('normal control', {'hours': 19, 'cash_rate': 1000, 'tips': 592, 'min_wage': 1000, 'tip_credit_max': 512}, [19000, 0]), ('normal control', {'hours': 59, 'cash_rate': 1600, 'tips': 1070, 'min_wage': 1600, 'tip_credit_max': 300}, [109600, 0]), ('normal control', {'hours': 51, 'cash_rate': 726, 'tips': 596, 'min_wage': 726, 'tip_credit_max': 800}, [41019, 0]), ('normal control', {'hours': 36, 'cash_rate': 1200, 'tips': 4642, 'min_wage': 1200, 'tip_credit_max': 300}, [43200, 0])]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression 0[37401, 3401][37401, 3401]Passed
regression 1[68800, 33600][68800, 33600]Passed
partial-repair probe 2[63000, 0][63000, 0]Passed
partial-repair probe 3[54000, 0][54000, 0]Passed
normal control 4[60600, 0][60600, 0]Passed
normal control 5[16698, 0][16698, 0]Passed
normal control 6[14448, 0][14448, 0]Passed
normal control 7[19602, 0][19602, 0]Passed

SHA-256 / 6eafaf471c65ba1b37a743e326f33542a8ce69b3fa205c4aafff250c99362c6f

Verification & scope

A deterministic teaching model of a stipulated payroll rule with toy thresholds and rates. It makes no claim of conformance to any tax authority, statute or jurisdiction and is not payroll software. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.

Observations recorded using Python 3.12.14 at 2026-09-29T14:46:31.810021+00:00.

Case digest / 8472c28a5206ca74c2bf313917cd632a02cb4206cd24a921e6f299a047e78bee