FAILURE MAP
← Case archive

FA-59151 / Payroll withholding rules / Open access

Aggregate-method supplemental withholding: credit for actual withholding · case 01

Employees with W-4 extra withholding on regular pay are under-withheld on bonuses paid with that run.

Verified by executionVariant 1 · 8 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The credit uses the table amount for regular wages instead of what was actually withheld.

VERIFIED REPAIR

Restore the contract rule at the credit for actual withholding step: use `already = x['regular_wh']`.

Unsuccessful approach: The attempt credits the smaller of the two, which is still wrong whenever actual withholding exceeds the table.

Case contract

Input {regular, supp, regular_wh or None, table: ascending [[threshold, base, pct]]}. f(w) uses the last row with threshold <= w: base + (w - threshold)*pct/100 half-up. Supplemental withholding = max(0, f(regular + supp) - already), where already is regular_wh when given, otherwise f(regular) (supplemental paid separately from the regular run). Return cents.

Why this case matters

The aggregate method withholds on combined wages, then credits what the regular payroll already withheld.

1 / The failure

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

N = 1
observations = []
def solve(x):
    def f(w):
        base, thr, pct = 0, 0, 0
        for t, b, p in x['table']:
            if w >= t:
                thr, base, pct = t, b, p
        return base + ((w - thr) * pct + 50) // 100
    if x['regular_wh'] is None:
        already = f(x['regular'])
    else:
        already = f(x['regular'])
    return max(0, f(x['regular'] + x['supp']) - already)
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'regular': 22582, 'supp': 82724, 'table': [[0, 0, 0], [67793, 0, 10], [153868, 8608, 12], [184592, 12295, 22], [250677, 26834, 24]], 'regular_wh': 22068}, 0), ('regression', {'regular': 312338, 'supp': 323072, 'table': [[0, 0, 0], [147945, 0, 10], [183116, 3517, 12], [328149, 20921, 22], [389786, 34481, 24]], 'regular_wh': 7933}, 85498), ('partial-repair probe', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('partial-repair probe', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('normal control', {'regular': 196542, 'supp': 546874, 'table': [[0, 0, 0], [31780, 0, 10], [158572, 12679, 12], [237601, 22162, 22], [369467, 51173, 24]], 'regular_wh': None}, 123686), ('normal control', {'regular': 166905, 'supp': 563237, 'table': [[0, 0, 0], [97424, 0, 10], [210021, 11260, 12], [309042, 23143, 22], [367427, 35988, 24]], 'regular_wh': None}, 116092), ('normal control', {'regular': 271363, 'supp': 388264, 'table': [[0, 0, 0], [56082, 0, 10], [86741, 3066, 12], [182099, 14509, 22], [317188, 44229, 24]], 'regular_wh': None}, 92267), ('normal control', {'regular': 272166, 'supp': 283715, 'table': [[0, 0, 0], [119972, 0, 10], [188902, 6893, 12], [248092, 13996, 22], [315970, 28929, 24]], 'regular_wh': None}, 67216)], [('regression', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('regression', {'regular': 22582, 'supp': 82724, 'table': [[0, 0, 0], [67793, 0, 10], [153868, 8608, 12], [184592, 12295, 22], [250677, 26834, 24]], 'regular_wh': 22068}, 0), ('partial-repair probe', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('partial-repair probe', {'regular': 230312, 'supp': 412759, 'table': [[0, 0, 0], [87909, 0, 10], [234168, 14626, 12], [277117, 19780, 22], [325269, 30373, 24]], 'regular_wh': 53200}, 53445), ('normal control', {'regular': 91078, 'supp': 50965, 'table': [[0, 0, 0], [129383, 0, 10], [180861, 5148, 12], [251715, 13650, 22], [346731, 34554, 24]], 'regular_wh': None}, 1266), ('normal control', {'regular': 332685, 'supp': 265440, 'table': [[0, 0, 0], [82800, 0, 10], [155250, 7245, 12], [280472, 22272, 22], [368552, 41650, 24]], 'regular_wh': None}, 62989), ('normal control', {'regular': 371035, 'supp': 231573, 'table': [[0, 0, 0], [62708, 0, 10], [162966, 10026, 12], [294122, 25765, 22], [404634, 50078, 24]], 'regular_wh': None}, 54906), ('normal control', {'regular': 139761, 'supp': 580903, 'table': [[0, 0, 0], [33224, 0, 10], [124697, 9147, 12], [177909, 15532, 22], [324717, 47830, 24]], 'regular_wh': None}, 131902)], [('regression', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('regression', {'regular': 317198, 'supp': 215674, 'table': [[0, 0, 0], [114323, 0, 10], [242963, 12864, 12], [288842, 18369, 22], [360034, 34031, 24]], 'regular_wh': 7312}, 68200), ('partial-repair probe', {'regular': 301375, 'supp': 257327, 'table': [[0, 0, 0], [104655, 0, 10], [206771, 10212, 12], [296267, 20952, 22], [346695, 32046, 24]], 'regular_wh': 42656}, 40272), ('partial-repair probe', {'regular': 138799, 'supp': 242337, 'table': [[0, 0, 0], [67403, 0, 10], [179799, 11240, 12], [251397, 19832, 22], [387828, 49847, 24]], 'regular_wh': 45497}, 2878), ('normal control', {'regular': 311741, 'supp': 533113, 'table': [[0, 0, 0], [137329, 0, 10], [282729, 14540, 12], [396442, 28186, 22], [532518, 58123, 24]], 'regular_wh': None}, 115063), ('normal control', {'regular': 376443, 'supp': 593003, 'table': [[0, 0, 0], [149063, 0, 10], [179956, 3089, 12], [266122, 13429, 22], [344153, 30596, 24]], 'regular_wh': None}, 142320), ('normal control', {'regular': 348176, 'supp': 89132, 'table': [[0, 0, 0], [125841, 0, 10], [173895, 4805, 12], [222871, 10682, 22], [276667, 22517, 24]], 'regular_wh': None}, 21392), ('normal control', {'regular': 176368, 'supp': 539007, 'table': [[0, 0, 0], [34750, 0, 10], [89874, 5512, 12], [222171, 21388, 22], [354493, 50499, 24]], 'regular_wh': None}, 121220)], [('regression', {'regular': 230312, 'supp': 412759, 'table': [[0, 0, 0], [87909, 0, 10], [234168, 14626, 12], [277117, 19780, 22], [325269, 30373, 24]], 'regular_wh': 53200}, 53445), ('regression', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('partial-repair probe', {'regular': 282406, 'supp': 568743, 'table': [[0, 0, 0], [126319, 0, 10], [211110, 8479, 12], [332602, 23058, 22], [357109, 28450, 24]], 'regular_wh': 51500}, 95520), ('partial-repair probe', {'regular': 133684, 'supp': 525347, 'table': [[0, 0, 0], [48514, 0, 10], [163334, 11482, 12], [185105, 14095, 22], [247313, 27781, 24]], 'regular_wh': 48804}, 77789), ('normal control', {'regular': 154043, 'supp': 107955, 'table': [[0, 0, 0], [65291, 0, 10], [204262, 13897, 12], [338369, 29990, 22], [472754, 59555, 24]], 'regular_wh': None}, 11950), ('normal control', {'regular': 305173, 'supp': 536066, 'table': [[0, 0, 0], [86460, 0, 10], [179538, 9308, 12], [282113, 21617, 22], [389261, 45190, 24]], 'regular_wh': None}, 126975), ('normal control', {'regular': 123317, 'supp': 2427, 'table': [[0, 0, 0], [36593, 0, 10], [139048, 10246, 12], [231726, 21367, 22], [283287, 32710, 24]], 'regular_wh': None}, 243), ('normal control', {'regular': 45436, 'supp': 499099, 'table': [[0, 0, 0], [119668, 0, 10], [156650, 3698, 12], [228263, 12292, 22], [285280, 24836, 24]], 'regular_wh': None}, 87057)], [('regression', {'regular': 301375, 'supp': 257327, 'table': [[0, 0, 0], [104655, 0, 10], [206771, 10212, 12], [296267, 20952, 22], [346695, 32046, 24]], 'regular_wh': 42656}, 40272), ('regression', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('partial-repair probe', {'regular': 30801, 'supp': 257466, 'table': [[0, 0, 0], [111822, 0, 10], [184134, 7231, 12], [244754, 14505, 22], [338743, 35183, 24]], 'regular_wh': 42625}, 0), ('partial-repair probe', {'regular': 141294, 'supp': 528346, 'table': [[0, 0, 0], [34928, 0, 10], [149354, 11443, 12], [262856, 25063, 22], [303394, 33981, 24]], 'regular_wh': 22556}, 99324), ('normal control', {'regular': 398070, 'supp': 398441, 'table': [[0, 0, 0], [80259, 0, 10], [126225, 4597, 12], [224289, 16365, 22], [264168, 25138, 24]], 'regular_wh': None}, 95626), ('normal control', {'regular': 6755, 'supp': 478748, 'table': [[0, 0, 0], [101638, 0, 10], [146837, 4520, 12], [189797, 9675, 22], [210942, 14327, 24]], 'regular_wh': None}, 80222), ('normal control', {'regular': 174696, 'supp': 196512, 'table': [[0, 0, 0], [45315, 0, 10], [105709, 6039, 12], [224263, 20265, 22], [295174, 35865, 24]], 'regular_wh': None}, 39796), ('normal control', {'regular': 152527, 'supp': 18424, 'table': [[0, 0, 0], [106961, 0, 10], [180698, 7374, 12], [201376, 9855, 22], [237701, 17847, 24]], 'regular_wh': None}, 1842)]]
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 037510Failed
regression 17440785498Failed
partial-repair probe 28834378574Failed
partial-repair probe 39460Failed
normal control 4123686123686Passed
normal control 5116092116092Passed
normal control 69226792267Passed
normal control 76721667216Passed

SHA-256 / 868f1e580c674374ed0e9f1f675ddebd5ccc1bb54351173acade6ae3ecbb6e90

2 / The unsuccessful fix

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

N = 1
observations = []
def solve(x):
    def f(w):
        base, thr, pct = 0, 0, 0
        for t, b, p in x['table']:
            if w >= t:
                thr, base, pct = t, b, p
        return base + ((w - thr) * pct + 50) // 100
    if x['regular_wh'] is None:
        already = f(x['regular'])
    else:
        already = min(x['regular_wh'], f(x['regular']))
    return max(0, f(x['regular'] + x['supp']) - already)
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'regular': 22582, 'supp': 82724, 'table': [[0, 0, 0], [67793, 0, 10], [153868, 8608, 12], [184592, 12295, 22], [250677, 26834, 24]], 'regular_wh': 22068}, 0), ('regression', {'regular': 312338, 'supp': 323072, 'table': [[0, 0, 0], [147945, 0, 10], [183116, 3517, 12], [328149, 20921, 22], [389786, 34481, 24]], 'regular_wh': 7933}, 85498), ('partial-repair probe', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('partial-repair probe', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('normal control', {'regular': 196542, 'supp': 546874, 'table': [[0, 0, 0], [31780, 0, 10], [158572, 12679, 12], [237601, 22162, 22], [369467, 51173, 24]], 'regular_wh': None}, 123686), ('normal control', {'regular': 166905, 'supp': 563237, 'table': [[0, 0, 0], [97424, 0, 10], [210021, 11260, 12], [309042, 23143, 22], [367427, 35988, 24]], 'regular_wh': None}, 116092), ('normal control', {'regular': 271363, 'supp': 388264, 'table': [[0, 0, 0], [56082, 0, 10], [86741, 3066, 12], [182099, 14509, 22], [317188, 44229, 24]], 'regular_wh': None}, 92267), ('normal control', {'regular': 272166, 'supp': 283715, 'table': [[0, 0, 0], [119972, 0, 10], [188902, 6893, 12], [248092, 13996, 22], [315970, 28929, 24]], 'regular_wh': None}, 67216)], [('regression', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('regression', {'regular': 22582, 'supp': 82724, 'table': [[0, 0, 0], [67793, 0, 10], [153868, 8608, 12], [184592, 12295, 22], [250677, 26834, 24]], 'regular_wh': 22068}, 0), ('partial-repair probe', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('partial-repair probe', {'regular': 230312, 'supp': 412759, 'table': [[0, 0, 0], [87909, 0, 10], [234168, 14626, 12], [277117, 19780, 22], [325269, 30373, 24]], 'regular_wh': 53200}, 53445), ('normal control', {'regular': 91078, 'supp': 50965, 'table': [[0, 0, 0], [129383, 0, 10], [180861, 5148, 12], [251715, 13650, 22], [346731, 34554, 24]], 'regular_wh': None}, 1266), ('normal control', {'regular': 332685, 'supp': 265440, 'table': [[0, 0, 0], [82800, 0, 10], [155250, 7245, 12], [280472, 22272, 22], [368552, 41650, 24]], 'regular_wh': None}, 62989), ('normal control', {'regular': 371035, 'supp': 231573, 'table': [[0, 0, 0], [62708, 0, 10], [162966, 10026, 12], [294122, 25765, 22], [404634, 50078, 24]], 'regular_wh': None}, 54906), ('normal control', {'regular': 139761, 'supp': 580903, 'table': [[0, 0, 0], [33224, 0, 10], [124697, 9147, 12], [177909, 15532, 22], [324717, 47830, 24]], 'regular_wh': None}, 131902)], [('regression', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('regression', {'regular': 317198, 'supp': 215674, 'table': [[0, 0, 0], [114323, 0, 10], [242963, 12864, 12], [288842, 18369, 22], [360034, 34031, 24]], 'regular_wh': 7312}, 68200), ('partial-repair probe', {'regular': 301375, 'supp': 257327, 'table': [[0, 0, 0], [104655, 0, 10], [206771, 10212, 12], [296267, 20952, 22], [346695, 32046, 24]], 'regular_wh': 42656}, 40272), ('partial-repair probe', {'regular': 138799, 'supp': 242337, 'table': [[0, 0, 0], [67403, 0, 10], [179799, 11240, 12], [251397, 19832, 22], [387828, 49847, 24]], 'regular_wh': 45497}, 2878), ('normal control', {'regular': 311741, 'supp': 533113, 'table': [[0, 0, 0], [137329, 0, 10], [282729, 14540, 12], [396442, 28186, 22], [532518, 58123, 24]], 'regular_wh': None}, 115063), ('normal control', {'regular': 376443, 'supp': 593003, 'table': [[0, 0, 0], [149063, 0, 10], [179956, 3089, 12], [266122, 13429, 22], [344153, 30596, 24]], 'regular_wh': None}, 142320), ('normal control', {'regular': 348176, 'supp': 89132, 'table': [[0, 0, 0], [125841, 0, 10], [173895, 4805, 12], [222871, 10682, 22], [276667, 22517, 24]], 'regular_wh': None}, 21392), ('normal control', {'regular': 176368, 'supp': 539007, 'table': [[0, 0, 0], [34750, 0, 10], [89874, 5512, 12], [222171, 21388, 22], [354493, 50499, 24]], 'regular_wh': None}, 121220)], [('regression', {'regular': 230312, 'supp': 412759, 'table': [[0, 0, 0], [87909, 0, 10], [234168, 14626, 12], [277117, 19780, 22], [325269, 30373, 24]], 'regular_wh': 53200}, 53445), ('regression', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('partial-repair probe', {'regular': 282406, 'supp': 568743, 'table': [[0, 0, 0], [126319, 0, 10], [211110, 8479, 12], [332602, 23058, 22], [357109, 28450, 24]], 'regular_wh': 51500}, 95520), ('partial-repair probe', {'regular': 133684, 'supp': 525347, 'table': [[0, 0, 0], [48514, 0, 10], [163334, 11482, 12], [185105, 14095, 22], [247313, 27781, 24]], 'regular_wh': 48804}, 77789), ('normal control', {'regular': 154043, 'supp': 107955, 'table': [[0, 0, 0], [65291, 0, 10], [204262, 13897, 12], [338369, 29990, 22], [472754, 59555, 24]], 'regular_wh': None}, 11950), ('normal control', {'regular': 305173, 'supp': 536066, 'table': [[0, 0, 0], [86460, 0, 10], [179538, 9308, 12], [282113, 21617, 22], [389261, 45190, 24]], 'regular_wh': None}, 126975), ('normal control', {'regular': 123317, 'supp': 2427, 'table': [[0, 0, 0], [36593, 0, 10], [139048, 10246, 12], [231726, 21367, 22], [283287, 32710, 24]], 'regular_wh': None}, 243), ('normal control', {'regular': 45436, 'supp': 499099, 'table': [[0, 0, 0], [119668, 0, 10], [156650, 3698, 12], [228263, 12292, 22], [285280, 24836, 24]], 'regular_wh': None}, 87057)], [('regression', {'regular': 301375, 'supp': 257327, 'table': [[0, 0, 0], [104655, 0, 10], [206771, 10212, 12], [296267, 20952, 22], [346695, 32046, 24]], 'regular_wh': 42656}, 40272), ('regression', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('partial-repair probe', {'regular': 30801, 'supp': 257466, 'table': [[0, 0, 0], [111822, 0, 10], [184134, 7231, 12], [244754, 14505, 22], [338743, 35183, 24]], 'regular_wh': 42625}, 0), ('partial-repair probe', {'regular': 141294, 'supp': 528346, 'table': [[0, 0, 0], [34928, 0, 10], [149354, 11443, 12], [262856, 25063, 22], [303394, 33981, 24]], 'regular_wh': 22556}, 99324), ('normal control', {'regular': 398070, 'supp': 398441, 'table': [[0, 0, 0], [80259, 0, 10], [126225, 4597, 12], [224289, 16365, 22], [264168, 25138, 24]], 'regular_wh': None}, 95626), ('normal control', {'regular': 6755, 'supp': 478748, 'table': [[0, 0, 0], [101638, 0, 10], [146837, 4520, 12], [189797, 9675, 22], [210942, 14327, 24]], 'regular_wh': None}, 80222), ('normal control', {'regular': 174696, 'supp': 196512, 'table': [[0, 0, 0], [45315, 0, 10], [105709, 6039, 12], [224263, 20265, 22], [295174, 35865, 24]], 'regular_wh': None}, 39796), ('normal control', {'regular': 152527, 'supp': 18424, 'table': [[0, 0, 0], [106961, 0, 10], [180698, 7374, 12], [201376, 9855, 22], [237701, 17847, 24]], 'regular_wh': None}, 1842)]]
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 037510Failed
regression 18549885498Passed
partial-repair probe 28834378574Failed
partial-repair probe 39460Failed
normal control 4123686123686Passed
normal control 5116092116092Passed
normal control 69226792267Passed
normal control 76721667216Passed

SHA-256 / e4e2c6a010fd2f4935c8143b9466b56e2a3070140262a6be1e9632bdd008d541

3 / The verified repair

Exit 0
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    def f(w):
        base, thr, pct = 0, 0, 0
        for t, b, p in x['table']:
            if w >= t:
                thr, base, pct = t, b, p
        return base + ((w - thr) * pct + 50) // 100
    if x['regular_wh'] is None:
        already = f(x['regular'])
    else:
        already = x['regular_wh']
    return max(0, f(x['regular'] + x['supp']) - already)
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'regular': 22582, 'supp': 82724, 'table': [[0, 0, 0], [67793, 0, 10], [153868, 8608, 12], [184592, 12295, 22], [250677, 26834, 24]], 'regular_wh': 22068}, 0), ('regression', {'regular': 312338, 'supp': 323072, 'table': [[0, 0, 0], [147945, 0, 10], [183116, 3517, 12], [328149, 20921, 22], [389786, 34481, 24]], 'regular_wh': 7933}, 85498), ('partial-repair probe', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('partial-repair probe', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('normal control', {'regular': 196542, 'supp': 546874, 'table': [[0, 0, 0], [31780, 0, 10], [158572, 12679, 12], [237601, 22162, 22], [369467, 51173, 24]], 'regular_wh': None}, 123686), ('normal control', {'regular': 166905, 'supp': 563237, 'table': [[0, 0, 0], [97424, 0, 10], [210021, 11260, 12], [309042, 23143, 22], [367427, 35988, 24]], 'regular_wh': None}, 116092), ('normal control', {'regular': 271363, 'supp': 388264, 'table': [[0, 0, 0], [56082, 0, 10], [86741, 3066, 12], [182099, 14509, 22], [317188, 44229, 24]], 'regular_wh': None}, 92267), ('normal control', {'regular': 272166, 'supp': 283715, 'table': [[0, 0, 0], [119972, 0, 10], [188902, 6893, 12], [248092, 13996, 22], [315970, 28929, 24]], 'regular_wh': None}, 67216)], [('regression', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('regression', {'regular': 22582, 'supp': 82724, 'table': [[0, 0, 0], [67793, 0, 10], [153868, 8608, 12], [184592, 12295, 22], [250677, 26834, 24]], 'regular_wh': 22068}, 0), ('partial-repair probe', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('partial-repair probe', {'regular': 230312, 'supp': 412759, 'table': [[0, 0, 0], [87909, 0, 10], [234168, 14626, 12], [277117, 19780, 22], [325269, 30373, 24]], 'regular_wh': 53200}, 53445), ('normal control', {'regular': 91078, 'supp': 50965, 'table': [[0, 0, 0], [129383, 0, 10], [180861, 5148, 12], [251715, 13650, 22], [346731, 34554, 24]], 'regular_wh': None}, 1266), ('normal control', {'regular': 332685, 'supp': 265440, 'table': [[0, 0, 0], [82800, 0, 10], [155250, 7245, 12], [280472, 22272, 22], [368552, 41650, 24]], 'regular_wh': None}, 62989), ('normal control', {'regular': 371035, 'supp': 231573, 'table': [[0, 0, 0], [62708, 0, 10], [162966, 10026, 12], [294122, 25765, 22], [404634, 50078, 24]], 'regular_wh': None}, 54906), ('normal control', {'regular': 139761, 'supp': 580903, 'table': [[0, 0, 0], [33224, 0, 10], [124697, 9147, 12], [177909, 15532, 22], [324717, 47830, 24]], 'regular_wh': None}, 131902)], [('regression', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('regression', {'regular': 317198, 'supp': 215674, 'table': [[0, 0, 0], [114323, 0, 10], [242963, 12864, 12], [288842, 18369, 22], [360034, 34031, 24]], 'regular_wh': 7312}, 68200), ('partial-repair probe', {'regular': 301375, 'supp': 257327, 'table': [[0, 0, 0], [104655, 0, 10], [206771, 10212, 12], [296267, 20952, 22], [346695, 32046, 24]], 'regular_wh': 42656}, 40272), ('partial-repair probe', {'regular': 138799, 'supp': 242337, 'table': [[0, 0, 0], [67403, 0, 10], [179799, 11240, 12], [251397, 19832, 22], [387828, 49847, 24]], 'regular_wh': 45497}, 2878), ('normal control', {'regular': 311741, 'supp': 533113, 'table': [[0, 0, 0], [137329, 0, 10], [282729, 14540, 12], [396442, 28186, 22], [532518, 58123, 24]], 'regular_wh': None}, 115063), ('normal control', {'regular': 376443, 'supp': 593003, 'table': [[0, 0, 0], [149063, 0, 10], [179956, 3089, 12], [266122, 13429, 22], [344153, 30596, 24]], 'regular_wh': None}, 142320), ('normal control', {'regular': 348176, 'supp': 89132, 'table': [[0, 0, 0], [125841, 0, 10], [173895, 4805, 12], [222871, 10682, 22], [276667, 22517, 24]], 'regular_wh': None}, 21392), ('normal control', {'regular': 176368, 'supp': 539007, 'table': [[0, 0, 0], [34750, 0, 10], [89874, 5512, 12], [222171, 21388, 22], [354493, 50499, 24]], 'regular_wh': None}, 121220)], [('regression', {'regular': 230312, 'supp': 412759, 'table': [[0, 0, 0], [87909, 0, 10], [234168, 14626, 12], [277117, 19780, 22], [325269, 30373, 24]], 'regular_wh': 53200}, 53445), ('regression', {'regular': 218340, 'supp': 389621, 'table': [[0, 0, 0], [59946, 0, 10], [144504, 8456, 12], [240644, 19993, 22], [365163, 47387, 24]], 'regular_wh': 27085}, 78574), ('partial-repair probe', {'regular': 282406, 'supp': 568743, 'table': [[0, 0, 0], [126319, 0, 10], [211110, 8479, 12], [332602, 23058, 22], [357109, 28450, 24]], 'regular_wh': 51500}, 95520), ('partial-repair probe', {'regular': 133684, 'supp': 525347, 'table': [[0, 0, 0], [48514, 0, 10], [163334, 11482, 12], [185105, 14095, 22], [247313, 27781, 24]], 'regular_wh': 48804}, 77789), ('normal control', {'regular': 154043, 'supp': 107955, 'table': [[0, 0, 0], [65291, 0, 10], [204262, 13897, 12], [338369, 29990, 22], [472754, 59555, 24]], 'regular_wh': None}, 11950), ('normal control', {'regular': 305173, 'supp': 536066, 'table': [[0, 0, 0], [86460, 0, 10], [179538, 9308, 12], [282113, 21617, 22], [389261, 45190, 24]], 'regular_wh': None}, 126975), ('normal control', {'regular': 123317, 'supp': 2427, 'table': [[0, 0, 0], [36593, 0, 10], [139048, 10246, 12], [231726, 21367, 22], [283287, 32710, 24]], 'regular_wh': None}, 243), ('normal control', {'regular': 45436, 'supp': 499099, 'table': [[0, 0, 0], [119668, 0, 10], [156650, 3698, 12], [228263, 12292, 22], [285280, 24836, 24]], 'regular_wh': None}, 87057)], [('regression', {'regular': 301375, 'supp': 257327, 'table': [[0, 0, 0], [104655, 0, 10], [206771, 10212, 12], [296267, 20952, 22], [346695, 32046, 24]], 'regular_wh': 42656}, 40272), ('regression', {'regular': 67092, 'supp': 9466, 'table': [[0, 0, 0], [50546, 0, 10], [199313, 14877, 12], [277080, 24209, 22], [385100, 47973, 24]], 'regular_wh': 49707}, 0), ('partial-repair probe', {'regular': 30801, 'supp': 257466, 'table': [[0, 0, 0], [111822, 0, 10], [184134, 7231, 12], [244754, 14505, 22], [338743, 35183, 24]], 'regular_wh': 42625}, 0), ('partial-repair probe', {'regular': 141294, 'supp': 528346, 'table': [[0, 0, 0], [34928, 0, 10], [149354, 11443, 12], [262856, 25063, 22], [303394, 33981, 24]], 'regular_wh': 22556}, 99324), ('normal control', {'regular': 398070, 'supp': 398441, 'table': [[0, 0, 0], [80259, 0, 10], [126225, 4597, 12], [224289, 16365, 22], [264168, 25138, 24]], 'regular_wh': None}, 95626), ('normal control', {'regular': 6755, 'supp': 478748, 'table': [[0, 0, 0], [101638, 0, 10], [146837, 4520, 12], [189797, 9675, 22], [210942, 14327, 24]], 'regular_wh': None}, 80222), ('normal control', {'regular': 174696, 'supp': 196512, 'table': [[0, 0, 0], [45315, 0, 10], [105709, 6039, 12], [224263, 20265, 22], [295174, 35865, 24]], 'regular_wh': None}, 39796), ('normal control', {'regular': 152527, 'supp': 18424, 'table': [[0, 0, 0], [106961, 0, 10], [180698, 7374, 12], [201376, 9855, 22], [237701, 17847, 24]], 'regular_wh': None}, 1842)]]
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 000Passed
regression 18549885498Passed
partial-repair probe 27857478574Passed
partial-repair probe 300Passed
normal control 4123686123686Passed
normal control 5116092116092Passed
normal control 69226792267Passed
normal control 76721667216Passed

SHA-256 / 3245f99752189522e62f5d81a5317984236b495a737a40c8de006594ef792b1e

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 2026-09-29T14:46:33.487539+00:00.

Case digest / effd5ad16fd0ac7a10438289dc9328c95b929ce3d33d7abf8b0ed7263343ff13