FA-59086 / Payroll withholding rules / Open access
FUTA liability with credit-reduction states: deposit threshold · case 01
A deposit is demanded when accumulated liability is exactly 500.00.
ROOT CAUSE
The deposit test is inclusive at 500.00 although the rule requires more than 500.00.
THE FAILURE
The deposit test is inclusive at 500.00 although the rule requires more than 500.00.
Unsuccessful approach: The attempt restores the strict comparison but ignores undeposited liability carried from prior quarters.
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 + 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': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe (boundary)', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('partial-repair probe', {'employees': [[0, 271790, 'CT'], [0, 338127, 'NY'], [641967, 53016, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [662933, 4455, 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': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('normal control', {'employees': [[0, 152949, 'CT'], [199614, 315226, 'TX']], 'credit_reduction': {}, 'carry': 23841}, [468175, 2809, False])], [('regression', {'employees': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[1883523, 169842, 'CA']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'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, 80817, 'CA'], [1367038, 69564, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [80817, 485, 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, 197663, 'CA'], [1911040, 104779, 'CT'], [0, 119592, 'NY']], 'credit_reduction': {}, 'carry': 39745}, [119592, 718, False]), ('normal control', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, 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': [[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]), ('regression', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'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]), ('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, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('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]), ('normal control', {'employees': [[700000, 489338, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [0, 0, False])], [('regression', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[150141, 484498, 'NY'], [700000, 187126, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [484498, 2907, True]), ('partial-repair probe', {'employees': [[313753, 259972, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [259972, 1560, 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': [[997952, 486233, 'CT'], [1510820, 394052, 'TX']], 'credit_reduction': {}, 'carry': 5423}, [0, 0, False]), ('normal control', {'employees': [[700000, 307205, 'TX'], [411345, 176171, 'CA'], [700000, 114721, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [176171, 2643, False]), ('normal control', {'employees': [[788325, 186838, 'NY'], [0, 334539, 'CA'], [324191, 52266, 'CT'], [1303746, 265168, 'TX'], [1954949, 483579, 'NY']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 0}, [386805, 6492, False]), ('normal control', {'employees': [[700000, 185137, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 31444}, [0, 0, False])], [('regression', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[812437, 59295, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[807811, 151919, 'CT'], [0, 448277, 'CA'], [0, 100826, 'NY']], 'credit_reduction': {}, 'carry': 50000}, [549103, 3295, True]), ('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, 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': [[209483, 408670, 'NY'], [1754601, 20957, 'TX'], [839652, 414637, 'TX'], [534708, 392249, 'CA'], [700000, 141320, 'CA']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 14909}, [573962, 7383, 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]), ('normal control', {'employees': [[1144116, 183620, 'CA'], [913960, 129867, 'NY'], [604265, 205102, 'CT'], [1068658, 443383, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 0}, [95735, 574, 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 fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression 0 | [0, 0, True] | [0, 0, False] | Failed |
| regression 1 | [0, 0, True] | [0, 0, False] | Failed |
| partial-repair probe (boundary) 2 | [700000, 4200, True] | [700000, 4200, True] | Passed |
| partial-repair probe 3 | [662933, 4455, True] | [662933, 4455, True] | Passed |
| boundary control 4 | [4200000, 25200, False] | [4200000, 25200, False] | Passed |
| normal control 5 | [112250, 674, False] | [112250, 674, False] | Passed |
| normal control 6 | [17305, 104, False] | [17305, 104, False] | Passed |
| normal control 7 | [309760, 4220, False] | [309760, 4220, False] | Passed |
| normal control 8 | [468175, 2809, False] | [468175, 2809, False] | Passed |
SHA-256 / 19a86397014200a79038fe58f41b71989d7ebd2ad0f2af98443b8412f5ccb48a
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))
total_bp += line
liability = (total_bp + 5000) // 10000
return [taxable_total, liability, liability > 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': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe (boundary)', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('partial-repair probe', {'employees': [[0, 271790, 'CT'], [0, 338127, 'NY'], [641967, 53016, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [662933, 4455, 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': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('normal control', {'employees': [[0, 152949, 'CT'], [199614, 315226, 'TX']], 'credit_reduction': {}, 'carry': 23841}, [468175, 2809, False])], [('regression', {'employees': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[1883523, 169842, 'CA']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'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, 80817, 'CA'], [1367038, 69564, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [80817, 485, 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, 197663, 'CA'], [1911040, 104779, 'CT'], [0, 119592, 'NY']], 'credit_reduction': {}, 'carry': 39745}, [119592, 718, False]), ('normal control', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, 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': [[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]), ('regression', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'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]), ('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, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('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]), ('normal control', {'employees': [[700000, 489338, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [0, 0, False])], [('regression', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[150141, 484498, 'NY'], [700000, 187126, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [484498, 2907, True]), ('partial-repair probe', {'employees': [[313753, 259972, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [259972, 1560, 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': [[997952, 486233, 'CT'], [1510820, 394052, 'TX']], 'credit_reduction': {}, 'carry': 5423}, [0, 0, False]), ('normal control', {'employees': [[700000, 307205, 'TX'], [411345, 176171, 'CA'], [700000, 114721, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [176171, 2643, False]), ('normal control', {'employees': [[788325, 186838, 'NY'], [0, 334539, 'CA'], [324191, 52266, 'CT'], [1303746, 265168, 'TX'], [1954949, 483579, 'NY']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 0}, [386805, 6492, False]), ('normal control', {'employees': [[700000, 185137, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 31444}, [0, 0, False])], [('regression', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[812437, 59295, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[807811, 151919, 'CT'], [0, 448277, 'CA'], [0, 100826, 'NY']], 'credit_reduction': {}, 'carry': 50000}, [549103, 3295, True]), ('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, 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': [[209483, 408670, 'NY'], [1754601, 20957, 'TX'], [839652, 414637, 'TX'], [534708, 392249, 'CA'], [700000, 141320, 'CA']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 14909}, [573962, 7383, 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]), ('normal control', {'employees': [[1144116, 183620, 'CA'], [913960, 129867, 'NY'], [604265, 205102, 'CT'], [1068658, 443383, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 0}, [95735, 574, 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 fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression 0 | [0, 0, False] | [0, 0, False] | Passed |
| regression 1 | [0, 0, False] | [0, 0, False] | Passed |
| partial-repair probe (boundary) 2 | [700000, 4200, False] | [700000, 4200, True] | Failed |
| partial-repair probe 3 | [662933, 4455, False] | [662933, 4455, True] | Failed |
| boundary control 4 | [4200000, 25200, False] | [4200000, 25200, False] | Passed |
| normal control 5 | [112250, 674, False] | [112250, 674, False] | Passed |
| normal control 6 | [17305, 104, False] | [17305, 104, False] | Passed |
| normal control 7 | [309760, 4220, False] | [309760, 4220, False] | Passed |
| normal control 8 | [468175, 2809, False] | [468175, 2809, False] | Passed |
SHA-256 / 502e3a343dda7dff31ce3fe52c5588b1cbd9eb4d82ea8585953f7f9b8485452a
HELD IN THE MEMBER ARCHIVE
The verified repair and its recorded checks are member-only.
This mechanism has 9 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.
Member access is invitation-based. Sign in with your invited account to inspect the repair.
Sign in to the archive ↗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 2026-09-29T14:46:32.826024+00:00.
Case digest / 23f6982d0cbc1356afe4cdf5769994e9ba511eaeb60c275d7dbca99cc1a77531