FA-59050 / Payroll withholding rules / Member archive

401(k) deferral limit with catch-up: available pay limit · case 05

Paychecks with large taxes defer more than the cash available, driving net pay negative.

Member previewVariant 5 · 3 implementations · 8 checks per implementation

Case contract

Input {gross, pct, ytd, birth_year, year, net_available}. Requested deferral = gross*pct/100 half-up. Annual cap 23,000.00 plus 7,500.00 catch-up when the employee turns 50 or older during the year. Deferral = min(request, max(0, cap - ytd), net_available). Return [deferral, remaining room after it].

Why this case matters

Deferral limits apply to the calendar year of the age milestone and cannot exceed pay available after taxes.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`[173078, 1634439]`	`[70638, 1736879]`	Failed

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