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FA-59241 / Payroll withholding rules / Open access

Wage levy exempt amount: post-levy deductions excluded · case 01

Employees who enroll in new deductions after a levy shrink the levy payment.

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

ROOT CAUSE

Deductions started after the levy are subtracted from take-home pay.

VERIFIED REPAIR

Restore the contract rule at the post-levy deductions excluded step: use `take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']`.

Unsuccessful approach: The attempt subtracts the post-levy deductions instead of the pre-levy ones.

Case contract

Input {gross, taxes, pre_levy_ded, post_levy_ded, status, dependents, freq}. Annual exempt = standard amount (single 14,600, mfj 29,200, hoh 21,900 dollars) + 5,050.00 per dependent (the taxpayer is not a dependent); per-period exempt = annual/periods half-up (weekly 52, biweekly 26, semimonthly 24, monthly 12). Take-home counts only deductions in place before the levy. Levy = max(0, take-home - exempt). Return [exempt, levy].

Why this case matters

A wage levy takes everything above an exempt amount, so the exempt computation and take-home definition decide the whole paycheck.

1 / The failure

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

N = 1
observations = []
def solve(x):
    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]
    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]
    annual = std + 505000 * x['dependents']
    exempt = (annual * 2 + periods) // (2 * periods)
    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded'] - x['post_levy_ded']
    levy = max(0, take_home - exempt)
    return [exempt, levy]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('partial-repair probe', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('normal control', {'gross': 367596, 'taxes': 19999, 'pre_levy_ded': 20821, 'post_levy_ded': 35382, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 0]), ('normal control', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('normal control', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('normal control', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722])], [('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('partial-repair probe', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('normal control', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('normal control', {'gross': 577739, 'taxes': 20404, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'biweekly'}, [114423, 442912]), ('normal control', {'gross': 63591, 'taxes': 13599, 'pre_levy_ded': 16434, 'post_levy_ded': 21975, 'status': 'single', 'dependents': 1, 'freq': 'monthly'}, [163750, 0]), ('normal control', {'gross': 395451, 'taxes': 34942, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 3, 'freq': 'monthly'}, [369583, 0])], [('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('regression', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('partial-repair probe', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('partial-repair probe', {'gross': 531960, 'taxes': 121383, 'pre_levy_ded': 0, 'post_levy_ded': 49273, 'status': 'mfj', 'dependents': 2, 'freq': 'monthly'}, [327500, 83077]), ('normal control', {'gross': 305137, 'taxes': 19564, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'semimonthly'}, [123958, 161615]), ('normal control', {'gross': 635528, 'taxes': 132531, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 3, 'freq': 'semimonthly'}, [184792, 318205]), ('normal control', {'gross': 366618, 'taxes': 60829, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'semimonthly'}, [123958, 181831]), ('normal control', {'gross': 8853, 'taxes': 59, 'pre_levy_ded': 24787, 'post_levy_ded': 28519, 'status': 'hoh', 'dependents': 4, 'freq': 'weekly'}, [80962, 0])], [('regression', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('regression', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('partial-repair probe', {'gross': 269535, 'taxes': 50302, 'pre_levy_ded': 0, 'post_levy_ded': 6956, 'status': 'mfj', 'dependents': 5, 'freq': 'weekly'}, [104712, 114521]), ('normal control', {'gross': 779132, 'taxes': 128015, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 613329]), ('normal control', {'gross': 69342, 'taxes': 11860, 'pre_levy_ded': 41829, 'post_levy_ded': 14623, 'status': 'mfj', 'dependents': 5, 'freq': 'weekly'}, [104712, 0]), ('normal control', {'gross': 6064, 'taxes': 1426, 'pre_levy_ded': 22874, 'post_levy_ded': 33677, 'status': 'hoh', 'dependents': 3, 'freq': 'monthly'}, [308750, 0]), ('normal control', {'gross': 33043, 'taxes': 265, 'pre_levy_ded': 23066, 'post_levy_ded': 21163, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 0])], [('regression', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('regression', {'gross': 531960, 'taxes': 121383, 'pre_levy_ded': 0, 'post_levy_ded': 49273, 'status': 'mfj', 'dependents': 2, 'freq': 'monthly'}, [327500, 83077]), ('partial-repair probe', {'gross': 725985, 'taxes': 84896, 'pre_levy_ded': 30943, 'post_levy_ded': 0, 'status': 'single', 'dependents': 4, 'freq': 'weekly'}, [66923, 543223]), ('partial-repair probe', {'gross': 477116, 'taxes': 107625, 'pre_levy_ded': 42879, 'post_levy_ded': 0, 'status': 'single', 'dependents': 2, 'freq': 'monthly'}, [205833, 120779]), ('normal control', {'gross': 151095, 'taxes': 31116, 'pre_levy_ded': 0, 'post_levy_ded': 34683, 'status': 'hoh', 'dependents': 2, 'freq': 'semimonthly'}, [133333, 0]), ('normal control', {'gross': 203821, 'taxes': 29456, 'pre_levy_ded': 8462, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'monthly'}, [247917, 0]), ('normal control', {'gross': 537193, 'taxes': 28810, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 54633]), ('normal control', {'gross': 311681, 'taxes': 23321, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 5, 'freq': 'biweekly'}, [209423, 78937])]]
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 0[91250, 178069][91250, 197239]Failed
regression 1[142708, 111975][142708, 130624]Failed
partial-repair probe 2[411667, 67606][411667, 91816]Failed
partial-repair probe 3[75577, 322542][75577, 339906]Failed
normal control 4[453750, 0][453750, 0]Passed
normal control 5[37788, 39121][37788, 39121]Passed
normal control 6[81875, 561664][81875, 561664]Passed
normal control 7[71250, 460722][71250, 460722]Passed

SHA-256 / 2e1d6d9f65f1a1deeaeeb17b0823055a24b0aafde8dfa1ad3eb944468bc516a0

2 / The unsuccessful fix

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

N = 1
observations = []
def solve(x):
    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]
    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]
    annual = std + 505000 * x['dependents']
    exempt = (annual * 2 + periods) // (2 * periods)
    take_home = x['gross'] - x['taxes'] - x['post_levy_ded']
    levy = max(0, take_home - exempt)
    return [exempt, levy]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('partial-repair probe', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('normal control', {'gross': 367596, 'taxes': 19999, 'pre_levy_ded': 20821, 'post_levy_ded': 35382, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 0]), ('normal control', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('normal control', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('normal control', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722])], [('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('partial-repair probe', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('normal control', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('normal control', {'gross': 577739, 'taxes': 20404, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'biweekly'}, [114423, 442912]), ('normal control', {'gross': 63591, 'taxes': 13599, 'pre_levy_ded': 16434, 'post_levy_ded': 21975, 'status': 'single', 'dependents': 1, 'freq': 'monthly'}, [163750, 0]), ('normal control', {'gross': 395451, 'taxes': 34942, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 3, 'freq': 'monthly'}, [369583, 0])], [('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('regression', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('partial-repair probe', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('partial-repair probe', {'gross': 531960, 'taxes': 121383, 'pre_levy_ded': 0, 'post_levy_ded': 49273, 'status': 'mfj', 'dependents': 2, 'freq': 'monthly'}, [327500, 83077]), ('normal control', {'gross': 305137, 'taxes': 19564, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'semimonthly'}, [123958, 161615]), ('normal control', {'gross': 635528, 'taxes': 132531, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 3, 'freq': 'semimonthly'}, [184792, 318205]), ('normal control', {'gross': 366618, 'taxes': 60829, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'semimonthly'}, [123958, 181831]), ('normal control', {'gross': 8853, 'taxes': 59, 'pre_levy_ded': 24787, 'post_levy_ded': 28519, 'status': 'hoh', 'dependents': 4, 'freq': 'weekly'}, [80962, 0])], [('regression', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('regression', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('partial-repair probe', {'gross': 269535, 'taxes': 50302, 'pre_levy_ded': 0, 'post_levy_ded': 6956, 'status': 'mfj', 'dependents': 5, 'freq': 'weekly'}, [104712, 114521]), ('normal control', {'gross': 779132, 'taxes': 128015, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 613329]), ('normal control', {'gross': 69342, 'taxes': 11860, 'pre_levy_ded': 41829, 'post_levy_ded': 14623, 'status': 'mfj', 'dependents': 5, 'freq': 'weekly'}, [104712, 0]), ('normal control', {'gross': 6064, 'taxes': 1426, 'pre_levy_ded': 22874, 'post_levy_ded': 33677, 'status': 'hoh', 'dependents': 3, 'freq': 'monthly'}, [308750, 0]), ('normal control', {'gross': 33043, 'taxes': 265, 'pre_levy_ded': 23066, 'post_levy_ded': 21163, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 0])], [('regression', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('regression', {'gross': 531960, 'taxes': 121383, 'pre_levy_ded': 0, 'post_levy_ded': 49273, 'status': 'mfj', 'dependents': 2, 'freq': 'monthly'}, [327500, 83077]), ('partial-repair probe', {'gross': 725985, 'taxes': 84896, 'pre_levy_ded': 30943, 'post_levy_ded': 0, 'status': 'single', 'dependents': 4, 'freq': 'weekly'}, [66923, 543223]), ('partial-repair probe', {'gross': 477116, 'taxes': 107625, 'pre_levy_ded': 42879, 'post_levy_ded': 0, 'status': 'single', 'dependents': 2, 'freq': 'monthly'}, [205833, 120779]), ('normal control', {'gross': 151095, 'taxes': 31116, 'pre_levy_ded': 0, 'post_levy_ded': 34683, 'status': 'hoh', 'dependents': 2, 'freq': 'semimonthly'}, [133333, 0]), ('normal control', {'gross': 203821, 'taxes': 29456, 'pre_levy_ded': 8462, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'monthly'}, [247917, 0]), ('normal control', {'gross': 537193, 'taxes': 28810, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 54633]), ('normal control', {'gross': 311681, 'taxes': 23321, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 5, 'freq': 'biweekly'}, [209423, 78937])]]
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 0[91250, 194352][91250, 197239]Failed
regression 1[142708, 129363][142708, 130624]Failed
partial-repair probe 2[411667, 81039][411667, 91816]Failed
partial-repair probe 3[75577, 362558][75577, 339906]Failed
normal control 4[453750, 0][453750, 0]Passed
normal control 5[37788, 39121][37788, 39121]Passed
normal control 6[81875, 561664][81875, 561664]Passed
normal control 7[71250, 460722][71250, 460722]Passed

SHA-256 / 30b878e8828b5d368f193ead3e0c5b8ada1ac19b24170b6c3cf8d6f85c93796c

3 / The verified repair

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

N = 1
observations = []
def solve(x):
    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]
    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]
    annual = std + 505000 * x['dependents']
    exempt = (annual * 2 + periods) // (2 * periods)
    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']
    levy = max(0, take_home - exempt)
    return [exempt, levy]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('partial-repair probe', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('normal control', {'gross': 367596, 'taxes': 19999, 'pre_levy_ded': 20821, 'post_levy_ded': 35382, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 0]), ('normal control', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('normal control', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('normal control', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722])], [('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('partial-repair probe', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('normal control', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('normal control', {'gross': 577739, 'taxes': 20404, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'biweekly'}, [114423, 442912]), ('normal control', {'gross': 63591, 'taxes': 13599, 'pre_levy_ded': 16434, 'post_levy_ded': 21975, 'status': 'single', 'dependents': 1, 'freq': 'monthly'}, [163750, 0]), ('normal control', {'gross': 395451, 'taxes': 34942, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 3, 'freq': 'monthly'}, [369583, 0])], [('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('regression', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('partial-repair probe', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('partial-repair probe', {'gross': 531960, 'taxes': 121383, 'pre_levy_ded': 0, 'post_levy_ded': 49273, 'status': 'mfj', 'dependents': 2, 'freq': 'monthly'}, [327500, 83077]), ('normal control', {'gross': 305137, 'taxes': 19564, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'semimonthly'}, [123958, 161615]), ('normal control', {'gross': 635528, 'taxes': 132531, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 3, 'freq': 'semimonthly'}, [184792, 318205]), ('normal control', {'gross': 366618, 'taxes': 60829, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'semimonthly'}, [123958, 181831]), ('normal control', {'gross': 8853, 'taxes': 59, 'pre_levy_ded': 24787, 'post_levy_ded': 28519, 'status': 'hoh', 'dependents': 4, 'freq': 'weekly'}, [80962, 0])], [('regression', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906]), ('regression', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('partial-repair probe', {'gross': 269535, 'taxes': 50302, 'pre_levy_ded': 0, 'post_levy_ded': 6956, 'status': 'mfj', 'dependents': 5, 'freq': 'weekly'}, [104712, 114521]), ('normal control', {'gross': 779132, 'taxes': 128015, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 613329]), ('normal control', {'gross': 69342, 'taxes': 11860, 'pre_levy_ded': 41829, 'post_levy_ded': 14623, 'status': 'mfj', 'dependents': 5, 'freq': 'weekly'}, [104712, 0]), ('normal control', {'gross': 6064, 'taxes': 1426, 'pre_levy_ded': 22874, 'post_levy_ded': 33677, 'status': 'hoh', 'dependents': 3, 'freq': 'monthly'}, [308750, 0]), ('normal control', {'gross': 33043, 'taxes': 265, 'pre_levy_ded': 23066, 'post_levy_ded': 21163, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 0])], [('regression', {'gross': 558221, 'taxes': 118600, 'pre_levy_ded': 0, 'post_levy_ded': 47539, 'status': 'hoh', 'dependents': 2, 'freq': 'biweekly'}, [123077, 316544]), ('regression', {'gross': 531960, 'taxes': 121383, 'pre_levy_ded': 0, 'post_levy_ded': 49273, 'status': 'mfj', 'dependents': 2, 'freq': 'monthly'}, [327500, 83077]), ('partial-repair probe', {'gross': 725985, 'taxes': 84896, 'pre_levy_ded': 30943, 'post_levy_ded': 0, 'status': 'single', 'dependents': 4, 'freq': 'weekly'}, [66923, 543223]), ('partial-repair probe', {'gross': 477116, 'taxes': 107625, 'pre_levy_ded': 42879, 'post_levy_ded': 0, 'status': 'single', 'dependents': 2, 'freq': 'monthly'}, [205833, 120779]), ('normal control', {'gross': 151095, 'taxes': 31116, 'pre_levy_ded': 0, 'post_levy_ded': 34683, 'status': 'hoh', 'dependents': 2, 'freq': 'semimonthly'}, [133333, 0]), ('normal control', {'gross': 203821, 'taxes': 29456, 'pre_levy_ded': 8462, 'post_levy_ded': 0, 'status': 'single', 'dependents': 3, 'freq': 'monthly'}, [247917, 0]), ('normal control', {'gross': 537193, 'taxes': 28810, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 54633]), ('normal control', {'gross': 311681, 'taxes': 23321, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 5, 'freq': 'biweekly'}, [209423, 78937])]]
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 0[91250, 197239][91250, 197239]Passed
regression 1[142708, 130624][142708, 130624]Passed
partial-repair probe 2[411667, 91816][411667, 91816]Passed
partial-repair probe 3[75577, 339906][75577, 339906]Passed
normal control 4[453750, 0][453750, 0]Passed
normal control 5[37788, 39121][37788, 39121]Passed
normal control 6[81875, 561664][81875, 561664]Passed
normal control 7[71250, 460722][71250, 460722]Passed

SHA-256 / d83b6a85b199d144df0311e0fe3ea77aac5be9c40d780d9fdecd0253c86ded8f

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 2026-09-29T14:46:34.346862+00:00.

Case digest / 263d8e4e00a3687a87ecd8d32f19d6306cbb292007b252be9be2034509b8f190