FA-59195 / Payroll withholding rules / Member archive

Cumulative wages withholding method: bracket upper tier · case 05

High earners are withheld far more than the bracket schedule implies.

Member previewVariant 5 · 3 implementations · 8 checks per implementation

Case contract

Input {ytd_wages, ytd_wh, wage, period_index k (1-based, includes this period), periods}. Annualized = (ytd_wages + wage)*periods/k exactly. Annual tax: 0% to 10,000.00, 12% to 40,000.00, 24% above. Tax to date = annual tax * k/periods. Withholding = max(0, tax_to_date - ytd_wh) rounded half-up at the end.

Why this case matters

The cumulative method spreads irregular pay across elapsed periods and trues up against prior withholding.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`97975`	`37975`	Failed

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