FA-59245 / Payroll withholding rules / Member archive
Wage levy exempt amount: post-levy deductions excluded · case 05
Employees who enroll in new deductions after a levy shrink the levy payment.
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.
One recorded failure
Sample boundary fixtureThis sample comes from the broken implementation of a controlled reproducer.
| Boundary fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression 0 | [123077, 269005] | [123077, 316544] | Failed |
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