We need answer JSON only. Need compute per rules with case schedule. Payroll month 2026-06 => first-half. Schedule values replace defaults: rate 0.04, cap 4500.00, deduction cap 400.00, free 1200.00, upper 2800.00, middle 0.14, upper 0.22.

Input gross 3468.15, allowed_deduction 47.85. Need employee contribution = rate * min(gross, cap). min = 3468.15. 3468.15 * 0.04 = 138.726. Round half-up to two decimals = 138.73? Let's calculate: 3468.15*4/100 = 13872.6/100? Wait 3468.15*0.04 = 138.726 exactly. Round half-up at third decimal 6 => 138.73 yes.

Allowed deduction check: must not exceed deduction cap 400, and gross - rounded employee contribution = 3468.15 - 138.73 = 3329.42. 47.85 <= both. taxable_pay = gross - employee_contribution - allowed_deduction = 3468.15 - 138.73 - 47.85 = 3281.57? Let's compute: 3468.15 - 138.73 = 3329.42. minus 47.85 = 3281.57. Yes.

Income tax progressive: taxable 3281.57. Tax-free 1200.00 untaxed. Portion above free up to upper boundary 2800.00 uses middle rate. Since taxable 3281.57 > upper 2800. Middle portion = 2800 - 1200 = 1600.00. Tax middle = 1600*0.14 = 224.00. Upper portion = 3281.57 - 2800 = 481.57. Tax upper = 481.57*0.22 = 105.9454? Compute 481.57*22/100 = 10594.54/100 = 105.9454. Sum = 329.9454. Round half-up to two decimals = 329.95? Third decimal 5? 329.9454, to two decimals: hundredths digits 4? Let's see 329.9454: digits 329 . 9 4 5 4. Rounding to two decimals: look at third decimal = 5, next 4. Round half-up? Since third digit 5 and following 4, number is 329.9454 > 329.945? Actually to two decimals, we consider 329.9454. The thousandths digit is 5, so round up the hundredths 4 to 5, yielding 329.95. Yes.

Net pay = gross - employee_contribution - allowed_deduction - income_tax = 3468.15 - 138.73 - 47.85 - 329.95 =? 3468.15 - 138.73 = 3329.42. -47.85 = 3281.57. -329.95 = 2951.62. Or taxable - tax = 3281.57 - 329.95 = 2951.62. Yes.

Need include clauses supporting. Calculated answers cite R1 through R6, and also R9 only when amendment needed. No amendment. So clauses likely ["R1","R2","R3","R4","R5","R6"]. Need exact required fields: decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Optional explanation permitted but not necessary. Need no Markdown. Money strings two decimals. Ensure allowed_deduction "47.85". Gross "3468.15". Employee "138.73". Taxable "3281.57". Income tax "329.95". Net "2951.62".

Need maybe mention case schedule? Clause references enough. Return JSON object only.

We need answer JSON only. Need calculate. Need parse. Payroll month 2026-06 => first-half. Authoritative schedule first-half values replace defaults: rate 0.04, cap 4500.00, deduction cap 400.00, free 1200.00, upper 2800.00, middle_rate 0.14, upper_rate 0.22.

Gross 3468.15. allowed_deduction 47.85.

Employee contribution = rate * min(gross, cap). min(3468.15,4500)=3468.15. *0.04 = 138.726. Round half-up two decimals = 138.73? 138.726 -> third decimal 6, so 138.73 yes.

Allowed deduction check: must not exceed deduction cap 400 or gross - rounded contribution = 3468.15 - 138.73 = 3329.42. 47.85 <= both. ok.

Taxable pay = gross - employee_contribution - allowed_deduction = 3468.15 - 138.73 - 47.85 = 3281.57? compute: 3468.15 - 138.73 = 3329.42. -47.85 = 3281.57. Yes.

Income tax progressive: Taxable 3281.57. Tax-free 1200. Upper bracket begins 2800. So portion above free up to upper: 2800 - 1200 = 1600 at 0.14 = 224.00. Portion above upper: 3281.57 - 2800 = 481.57 at 0.22 = 105.9454? 481.57*0.22 = 105.9454. Sum = 329.9454. Round half-up two decimals = 329.95? 329.9454 third decimal 5? Let's see 329.9454: hundredths digits 4? 329.9454, to two decimals: look at third decimal (thousandths) = 5. Round up hundredths from 4 to 5 => 329.95. Yes.

Net pay = gross - employee_contribution - allowed_deduction - income_tax = 3468.15 - 138.73 - 47.85 - 329.95 = 2951.62? Compute 3468.15 - 138.73 = 3329.42. -47.85 = 3281.57. -329.95 = 2951.62. Yes.

Need clauses. Calculated answers cite R1 through R6. No amendment. So clauses ["R1","R2","R3","R4","R5","R6"] maybe. Need exact required fields: decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Optional explanation? Not needed. Ensure money strings two decimals.

Need no markdown. Final JSON.

We need answer calculate. Need follow rules. Need parse. Payroll month 2026-06 => first-half. Case authoritative schedule replaces defaults: first-half rate 0.04, cap 4500.00, deduction cap 400.00, free 1200.00, upper begins 2800.00, middle_rate 0.14, upper_rate 0.22.

Gross 3468.15, allowed_deduction 47.85.

Check R7: no contract_gross_pay. Month covered. Deduction cap 400, gross minus employee contribution. Compute employee contribution = rate * min(gross, cap). gross 3468.15 < cap 4500, so 0.04*3468.15 = 138.726 -> round half-up 138.73. Allowed deduction 47.85 <= cap 400 and <= gross - contribution? gross - contribution = 3468.15 - 138.73 = 3329.42. 47.85 <= yes. Taxable pay = gross - employee_contribution - allowed_deduction = 3468.15 - 138.73 - 47.85 = let's compute. 3468.15 - 138.73 = 3329.42. minus 47.85 = 3281.57. Check.

Income tax progressive: taxable 3281.57. Free 1200.00. Upper begins 2800.00. Middle bracket: amount from free to upper = 2800 - 1200 = 1600.00 at 0.14 = 224.00. Upper portion: taxable above 2800 = 3281.57 - 2800 = 481.57 at 0.22 = 105.9454? 481.57*0.22 = 105.9454. Sum = 329.9454. Round half-up to two decimals = 329.95? Need check 329.9454 rounds to 329.95 because third decimal 5? Let's see 329.9454: hundredths is 4? Actually 329.9454: digits 329 . 9 4 5 4. To two decimals: 329.94? Wait decimal: 329.9454. The hundredths digit is 4? Let's parse: 329.9454 = 329 + 0.9454. Tenths = 9, hundredths = 4, thousandths = 5. So rounding to two decimals: look at thousandths digit 5, round up hundredths from 4 to 5 -> 329.95. Yes.

Net pay = gross - employee_contribution - allowed_deduction - income_tax = 3468.15 - 138.73 - 47.85 - 329.95. Compute 3468.15 - 138.73 = 3329.42. -47.85 = 3281.57. -329.95 = 2951.62. Or gross - contrib - deduction - tax = 3468.15 - 516.53? 138.73+47.85=186.58; +329.95=516.53; 3468.15-516.53=2951.62. Yes.

Need output JSON exactly fields: decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Maybe optional explanation not needed. Clauses R1 through R6. Since amendment not needed. Need cite R1-R6. Use exact strings two decimals. Ensure no Markdown fences. Need maybe clauses array? They didn't specify format but allowed answer fields. Likely clauses array of strings. Use ["R1","R2","R3","R4","R5","R6"]. Could include R1? R6 says calculated answers cite R1 through R6. Good.

Need ensure no input-only fields. Output only JSON.

Double-check if authoritative schedule "schedule must include rate, cap, deduction, free, upper, middle_rate, upper_rate in each row." It does. Use first-half.

Potential issue: R4 allowed deduction must not exceed selected deduction cap or gross pay minus rounded employee contribution. It is 47.85. Good.

Potential issue: "Do not round intermediate bracket products separately before summing income tax." We computed sum then round. Good.

Let's produce.