FA-59293 / Payroll withholding rules / Member archive
Employment tax deposit due date: semiweekly Wednesday group · case 03
Wednesday paydays show the deposit due the same day.
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 fixtureThis sample comes from the broken implementation of a controlled reproducer.
| Boundary fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression 0 | ["semiweekly", "2025-04-02"] | ["semiweekly", "2025-04-09"] | Failed |
MEMBER ARCHIVE
The complete case is available to members.
This record includes three runnable implementations, regression fixtures, execution results, and source hashes.
Member access is invitation-based. Sign in with your invited account to inspect the sources.
Sign in to the archive ↗