FA-59275 / Payroll withholding rules / Member archive

Employment tax deposit due date: next-day threshold · case 05

Employers accumulating exactly 100,000 miss the next-day deposit.

Member previewVariant 5 · 3 implementations · 8 checks per implementation

Case contract

Input {pay_date, lookback_total, accumulated}. If accumulated liability is 100,000.00 or more, deposit the next weekday after pay date. Else if lookback liability is 50,000.00 or less, deposit monthly by the 15th of the following month. Else semiweekly: Wed/Thu/Fri paydays deposit the following Wednesday; Sat-Tue paydays the following Friday. Return [schedule, ISO due date].

Why this case matters

Deposit schedules depend on lookback liability and weekday of payment; a wrong due date means penalties.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`["monthly", "2025-03-15"]`	`["next-day", "2025-02-14"]`	Failed

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