FA-59117 / Payroll withholding rules / Member archive

Group-term life imputed income: coverage exclusion · case 02

Employees with modest coverage have imputed income on the first 50,000 of coverage.

Member previewVariant 2 · 3 implementations · 8 checks per implementation

Case contract

Input {coverage cents, age, months, employee_paid}. Monthly cost per 1,000.00 of coverage by age band (<25:5, <30:6, <35:8, <40:9, <45:10, <50:15, <55:23, <60:43, <65:66, <70:127, else 206 cents). Excess = max(0, coverage - 50,000.00). Imputed = max(0, excess/100000*rate*months - employee_paid), half-up. Return imputed cents.

Why this case matters

Imputed income for employer-paid life insurance depends on age bands, the 50,000 exclusion and after-tax employee payments.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`2400`	`0`	Failed

MEMBER ARCHIVE

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