FA-59312 / Payroll withholding rules / Member archive

Nonresident alien wage add-on: FICA base excludes add-on · case 02

Nonresident employees have social security and Medicare withheld on money they never earned.

Member previewVariant 2 · 3 implementations · 8 checks per implementation

Case contract

Input {wage, freq, nra, w4_year, visa, years_present}. Nonresident aliens add a per-period amount to wages for income-tax withholding only (2020+ forms: weekly 209.60, biweekly 419.20, semimonthly 454.20, monthly 908.30; older forms: 151.00, 302.00, 327.00, 654.00). FICA wages are the actual wages, or 0 for F and J visa holders present 5 years or fewer. Return [fit_wages, fica_wages].

Why this case matters

The nonresident add-on inflates only the income-tax base; student and scholar FICA exemptions are time-limited.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
regression 0	`[171791, 171791]`	`[171791, 141591]`	Failed

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