FA-59079 / Payroll withholding rules / Member archive

FUTA liability with credit-reduction states: credit reduction wage base · case 04

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

Member previewVariant 4 · 3 implementations · 10 checks per implementation

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.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`[329204, 4959, true]`	`[329204, 1975, true]`	Failed

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