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FA-59076 / Payroll withholding rules / Open access

FUTA liability with credit-reduction states: credit reduction wage base · case 01

Employers in credit-reduction states owe additional FUTA on wages above the 7,000 base.

Verified by executionVariant 1 · 10 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The credit-reduction surcharge is applied to all wages instead of only FUTA-taxable wages.

THE FAILURE

The credit-reduction surcharge is applied to all wages instead of only FUTA-taxable wages.

Unsuccessful approach: The attempt treats the reduction as a flat per-employee dollar amount rather than a rate on taxable wages.

Case contract

Input {employees: [[ytd, wages, state]], credit_reduction: {state: basis points}, carry}. Per employee taxable = min(wages, max(0, 7,000.00 - ytd)). Each line costs taxable*(60 + reduction bp); lines are summed in cent-basis-point units and the quarter liability is rounded half-up once. A deposit is due when liability plus carried undeposited liability is more than 500.00. Return [taxable_total, liability, deposit_due].

Why this case matters

FUTA credit reductions apply only to taxable wages in the affected state, and deposit timing depends on accumulated liability.

1 / The failure

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

N = 1
observations = []
def solve(x):
    total_bp = 0
    taxable_total = 0
    for ytd, wages, st in x['employees']:
        t = min(wages, max(0, 700000 - ytd))
        taxable_total += t
        line = t * 60 + wages * x['credit_reduction'].get(st, 0)
        total_bp += line
    liability = (total_bp + 5000) // 10000
    return [taxable_total, liability, liability + x['carry'] > 50000]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'employees': [[700000, 386714, 'CT'], [700000, 335040, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('partial-repair probe', {'employees': [[0, 271790, 'CT'], [0, 338127, 'NY'], [641967, 53016, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [662933, 4455, True]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 1366, 'TX'], [0, 110884, 'CT']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 0}, [112250, 674, False]), ('normal control', {'employees': [[700000, 169234, 'NY'], [1252894, 424268, 'CT'], [0, 17305, 'CA']], 'credit_reduction': {}, 'carry': 6676}, [17305, 104, False]), ('normal control', {'employees': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[0, 152949, 'CT'], [199614, 315226, 'TX']], 'credit_reduction': {}, 'carry': 23841}, [468175, 2809, False])], [('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('partial-repair probe', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 80817, 'CA'], [1367038, 69564, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [80817, 485, True]), ('normal control', {'employees': [[700000, 197663, 'CA'], [1911040, 104779, 'CT'], [0, 119592, 'NY']], 'credit_reduction': {}, 'carry': 39745}, [119592, 718, False]), ('normal control', {'employees': [[1148812, 65672, 'TX'], [874881, 68496, 'TX'], [700000, 246758, 'CA'], [1529600, 133370, 'NY'], [0, 22316, 'TX']], 'credit_reduction': {}, 'carry': 0}, [22316, 134, False]), ('normal control', {'employees': [[150141, 484498, 'NY'], [700000, 187126, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [484498, 2907, True])], [('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[313753, 259972, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [259972, 1560, True]), ('normal control', {'employees': [[807811, 151919, 'CT'], [0, 448277, 'CA'], [0, 100826, 'NY']], 'credit_reduction': {}, 'carry': 50000}, [549103, 3295, True]), ('normal control', {'employees': [[396254, 477582, 'NY'], [839542, 250192, 'TX'], [1310770, 427394, 'TX'], [1503697, 51559, 'TX'], [188874, 4682, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [308428, 1851, False]), ('normal control', {'employees': [[700000, 159553, 'CT'], [534078, 343356, 'CA'], [700000, 80563, 'TX'], [700000, 346628, 'NY'], [700000, 179586, 'CT']], 'credit_reduction': {}, 'carry': 0}, [165922, 996, False])], [('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 489338, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[997952, 486233, 'CT'], [1510820, 394052, 'TX']], 'credit_reduction': {}, 'carry': 5423}, [0, 0, False]), ('normal control', {'employees': [[318570, 433758, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [381430, 2289, True])], [('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('regression', {'employees': [[1883523, 169842, 'CA']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('partial-repair probe', {'employees': [[189443, 281945, 'TX'], [0, 460002, 'TX'], [33055, 315242, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [1057189, 9180, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[700000, 185137, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 31444}, [0, 0, False]), ('normal control', {'employees': [[700000, 132484, 'NY']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[630357, 239479, 'CT'], [700000, 16568, 'CA'], [0, 139388, 'CT'], [1660167, 335762, 'CT']], 'credit_reduction': {}, 'carry': 26333}, [209031, 1254, False])]]
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[0, 1160, True][0, 0, False]Failed
regression 1[459525, 6544, True][459525, 5922, True]Failed
partial-repair probe 2[662933, 4455, True][662933, 4455, True]Passed
partial-repair probe 3[309760, 4220, False][309760, 4220, False]Passed
boundary control 4[700000, 4200, True][700000, 4200, True]Passed
boundary control 5[4200000, 25200, False][4200000, 25200, False]Passed
normal control 6[112250, 674, False][112250, 674, False]Passed
normal control 7[17305, 104, False][17305, 104, False]Passed
normal control 8[0, 0, False][0, 0, False]Passed
normal control 9[468175, 2809, False][468175, 2809, False]Passed

SHA-256 / 9cc41dd930fd1588cc8d9f5ab89012e215cb738bc57ab6143f4d028092fd1796

2 / The unsuccessful fix

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

N = 1
observations = []
def solve(x):
    total_bp = 0
    taxable_total = 0
    for ytd, wages, st in x['employees']:
        t = min(wages, max(0, 700000 - ytd))
        taxable_total += t
        line = t * 60 + x['credit_reduction'].get(st, 0) * 10000
        total_bp += line
    liability = (total_bp + 5000) // 10000
    return [taxable_total, liability, liability + x['carry'] > 50000]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'employees': [[700000, 386714, 'CT'], [700000, 335040, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('partial-repair probe', {'employees': [[0, 271790, 'CT'], [0, 338127, 'NY'], [641967, 53016, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [662933, 4455, True]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 1366, 'TX'], [0, 110884, 'CT']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 0}, [112250, 674, False]), ('normal control', {'employees': [[700000, 169234, 'NY'], [1252894, 424268, 'CT'], [0, 17305, 'CA']], 'credit_reduction': {}, 'carry': 6676}, [17305, 104, False]), ('normal control', {'employees': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[0, 152949, 'CT'], [199614, 315226, 'TX']], 'credit_reduction': {}, 'carry': 23841}, [468175, 2809, False])], [('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('partial-repair probe', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 80817, 'CA'], [1367038, 69564, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [80817, 485, True]), ('normal control', {'employees': [[700000, 197663, 'CA'], [1911040, 104779, 'CT'], [0, 119592, 'NY']], 'credit_reduction': {}, 'carry': 39745}, [119592, 718, False]), ('normal control', {'employees': [[1148812, 65672, 'TX'], [874881, 68496, 'TX'], [700000, 246758, 'CA'], [1529600, 133370, 'NY'], [0, 22316, 'TX']], 'credit_reduction': {}, 'carry': 0}, [22316, 134, False]), ('normal control', {'employees': [[150141, 484498, 'NY'], [700000, 187126, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [484498, 2907, True])], [('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[313753, 259972, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [259972, 1560, True]), ('normal control', {'employees': [[807811, 151919, 'CT'], [0, 448277, 'CA'], [0, 100826, 'NY']], 'credit_reduction': {}, 'carry': 50000}, [549103, 3295, True]), ('normal control', {'employees': [[396254, 477582, 'NY'], [839542, 250192, 'TX'], [1310770, 427394, 'TX'], [1503697, 51559, 'TX'], [188874, 4682, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [308428, 1851, False]), ('normal control', {'employees': [[700000, 159553, 'CT'], [534078, 343356, 'CA'], [700000, 80563, 'TX'], [700000, 346628, 'NY'], [700000, 179586, 'CT']], 'credit_reduction': {}, 'carry': 0}, [165922, 996, False])], [('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 489338, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[997952, 486233, 'CT'], [1510820, 394052, 'TX']], 'credit_reduction': {}, 'carry': 5423}, [0, 0, False]), ('normal control', {'employees': [[318570, 433758, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [381430, 2289, True])], [('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('regression', {'employees': [[1883523, 169842, 'CA']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('partial-repair probe', {'employees': [[189443, 281945, 'TX'], [0, 460002, 'TX'], [33055, 315242, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [1057189, 9180, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[700000, 185137, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 31444}, [0, 0, False]), ('normal control', {'employees': [[700000, 132484, 'NY']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[630357, 239479, 'CT'], [700000, 16568, 'CA'], [0, 139388, 'CT'], [1660167, 335762, 'CT']], 'credit_reduction': {}, 'carry': 26333}, [209031, 1254, False])]]
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[0, 30, True][0, 0, False]Failed
regression 1[459525, 2937, True][459525, 5922, True]Failed
partial-repair probe 2[662933, 4068, True][662933, 4455, True]Failed
partial-repair probe 3[309760, 1949, False][309760, 4220, False]Failed
boundary control 4[700000, 4200, True][700000, 4200, True]Passed
boundary control 5[4200000, 25200, False][4200000, 25200, False]Passed
normal control 6[112250, 674, False][112250, 674, False]Passed
normal control 7[17305, 104, False][17305, 104, False]Passed
normal control 8[0, 0, False][0, 0, False]Passed
normal control 9[468175, 2809, False][468175, 2809, False]Passed

SHA-256 / 8ad18459f8bcf2537a2aac7968b0ea56e54691dbbe95255eb082456ed5d11b81

HELD IN THE MEMBER ARCHIVE

The verified repair and its recorded checks are member-only.

This mechanism has 10 recorded checks per implementation. The open-access tier publishes the failure and the unsuccessful fix; the repaired source that passes every check, and the observations that prove it, are available to members.

Every case sharing this mechanism uses the same contract and the same repair, so this one record is held back for all of them.

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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 2026-09-29T14:46:32.792829+00:00.

Case digest / eaffe43a7fb0723be7776a6aaa34660d5343465d2f2969bcbbf6a42729305327