We need answer JSON only. Need calculate per rules with supplied authoritative schedule replacing defaults. Payroll month 2026-04 => first-half row from case schedule. Inputs gross 3872.25, allowed_deduction 61.98. Need compute.

Need be careful: R3 employee contribution = selected rate * min(gross, wage cap). Rate 0.06, cap 4000.00, gross 3872.25 smaller. Contribution = 3872.25 * 0.06 = 232.335. Round half-up to two decimals = 232.34? Let's compute: 3872.25*6/100 = 23233.5/100? 3872.25*0.06 = 232.335 exactly. Round half-up at third decimal 5 => 232.34 yes.

Allowed deduction 61.98. Must not exceed deduction cap 400.00 and gross minus rounded employee contribution = 3872.25 - 232.34 = 3639.91. 61.98 <= both. Taxable pay = gross - employee_contribution - allowed_deduction = 3872.25 - 232.34 - 61.98 = 3577.93? Let's compute: 3872.25 - 232.34 = 3639.91. minus 61.98 = 3577.93. Yes.

Income tax progressive: tax-free 1000.00. Upper bracket begins 3300.00. Middle rate 0.14, upper 0.24. Taxable pay 3577.93. Portion up to free untaxed. Portion above free up to upper boundary: 3300 - 1000 = 2300.00 taxed at 0.14 = 322.00. Portion above upper boundary: 3577.93 - 3300 = 277.93 taxed at 0.24 = 66.7032? Compute 277.93*0.24 = 66.7032. Sum = 388.7032. Round half-up to 2 decimals: 388.70? Third decimal 3, so 388.70. Wait 388.7032: hundredths: 388.70, thousandths = 3 -> down. Yes 388.70.

Net pay = gross - employee_contribution - allowed_deduction - income_tax = 3872.25 - 232.34 - 61.98 - 388.70 = 3189.23? Compute: 3872.25 - 232.34 = 3639.91. -61.98 = 3577.93. -388.70 = 3189.23. Yes.

Need clauses citing R1-R6? Calculated answers cite R1 through R6, and R9 only when amendment needed. No amendment. Need include clauses array maybe ["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. Money strings two decimals. Include explanation optional? Maybe not necessary. Need return JSON object no markdown. Ensure no extra fields. Use decision "calculate". Currency "LCR".

Double-check authoritative schedule: "When supplied, numeric values replace defaults above for that case only. The meanings and period boundaries stay the same. The schedule must include rate, cap, deduction, free, upper, middle_rate, and upper_rate in each row." We used first-half for 2026-04. Correct. Note deduction cap in schedule is "deduction": 400.00. Allowed deduction 61.98. Good.

Need ensure gross_pay string "3872.25". employee_contribution "232.34". allowed_deduction "61.98". taxable_pay "3577.93". income_tax "388.70". net_pay "3189.23".

Let's maybe verify rounding contribution: R2 round monetary calculation results to two decimals round-half-up. 232.335 -> 232.34. Yes.

Tax: Do not round intermediate bracket products separately before summing. We summed 322 + 66.7032 = 388.7032 -> 388.70. If rounding each: 322.00 + 66.70 = 388.70 same. Good.

Need final only JSON.

We need answer JSON only. Need calculate. Need parse. We have gross 3872.25, month 2026-04 => first-half. Authoritative schedule replaces defaults. Values first-half: rate 0.06, cap 4000.00, deduction cap 400.00, free 1000.00, upper 3300.00, middle_rate 0.14, upper_rate 0.24.

Allowed deduction 61.98. Need compute employee contribution = rate * min(gross, cap). min(3872.25,4000)=3872.25. *0.06 = 232.335. Round half-up to 2 decimals = 232.34? Let's check 232.335 -> round half up at third decimal 5 => 232.34. Yes.

Allowed deduction defaults present 61.98. Must not exceed deduction cap 400 or gross minus rounded employee contribution. gross - contribution = 3872.25 - 232.34 = 3639.91. 61.98 <= both. OK.

Taxable pay = gross - employee contribution - allowed deduction = 3872.25 - 232.34 - 61.98 = 3577.93? Compute: 3872.25 - 232.34 = 3639.91. -61.98 = 3577.93. Yes.

Income tax progressive:
Taxable pay 3577.93. Free 1000. Upper bracket begins 3300. So:
0 up to 1000 untaxed.
1000 to 3300 amount = 2300 at middle rate 0.14 = 322.00.
Above 3300 amount = 3577.93 - 3300 = 277.93 at upper rate 0.24 = 66.7032. Sum = 388.7032. Round half-up to 2 decimals = 388.70? 388.7032, third decimal 3 => 388.70. Yes.

Net pay = gross - contribution - allowed deduction - income tax = 3872.25 - 232.34 - 61.98 - 388.70 = 3189.23? Compute 3872.25 - 232.34 = 3639.91; -61.98=3577.93; -388.70=3189.23. Yes.

Need output JSON with fields: decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Optional explanation? Probably not. Need clauses supporting calculation. Calculated answers cite R1 through R6. Also R9 only when amendment needed. No amendment. So clauses maybe ["R1","R2","R3","R4","R5","R6"]. Need exactly required answer fields and only clauses that directly govern. The instruction says "Use exactly the required answer fields and only the clauses that directly govern the answer." For calculate, required fields include decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Clauses direct: R1 (month/reference schedule), R2 (rounding), R3 (contribution), R4 (deduction/taxable), R5 (income tax), R6 (net/format). So include all R1-R6. Maybe R6 is answer format. "Calculated answers cite R1 through R6" yes.

Need ensure money strings with two decimals. gross_pay "3872.25", employee_contribution "232.34", allowed_deduction "61.98", taxable_pay "3577.93", income_tax "388.70", net_pay "3189.23".

Need no markdown. Return one JSON object. Ensure no extra prose. Use exact fields. Let's craft.

We need answer JSON only. Need process. Need inspect. We have payroll record gross_pay 3872.25, payroll_month 2026-04, allowed_deduction 61.98. Authoritative case reference schedule overrides defaults. Month 2026-04 falls first-half. Schedule first-half: rate 0.06, cap 4000.00, deduction 400.00, free 1000.00, upper 3300.00, middle_rate 0.14, upper_rate 0.24. Need calculate.

Need ensure no contract_gross_pay, no amendment. Allowed deduction 61.98 <= deduction cap 400.00 and <= gross - rounded employee contribution. Compute employee contribution = rate * min(gross, cap). min(3872.25, 4000)=3872.25. 0.06 * 3872.25 = 232.335. Round half-up to two decimals = 232.34? Let's calculate: 3872.25 * 6 /100 = 23233.5 /100? Actually 3872.25*0.06 = 232.335. Round half-up at third decimal 5 -> 232.34. Yes.

Allowed deduction 61.98. Taxable pay = gross - employee_contribution - allowed_deduction = 3872.25 - 232.34 - 61.98 = 3577.93? Let's compute: 3872.25 - 232.34 = 3639.91. -61.98 = 3577.93.

Income tax progressive:
Taxable pay 3577.93.
Tax-free up to 1000: 0.
Middle bracket from 1000 to upper 3300: portion = 3300 - 1000 = 2300. Tax = 2300 * 0.14 = 322.00.
Above upper 3300: taxable 3577.93 - 3300 = 277.93. Tax = 277.93 * 0.24 = 66.7032? Compute 277.93*0.24 = 66.7032 (277.93*24/100 = 6670.32/100=66.7032). Sum = 388.7032. Round half-up two decimals = 388.70? Third decimal 3, so 388.70. Wait 388.7032 -> 388.70 (since hundredths: 388.70 and third decimal 3). Yes.

Net pay = gross - employee_contribution - allowed_deduction - income_tax = 3872.25 - 232.34 - 61.98 - 388.70 = 3189.23? Compute 3872.25 - 232.34 = 3639.91. -61.98 = 3577.93. -388.70 = 3189.23. Yes.

Need return decision calculate, currency LCR, fields as strings two decimals. clauses. Need cite R1 through R6. Since no amendment, calculated answers cite R1-R6. Also maybe R2 for rounding. R1 through R6 exactly. Include explanation optional? Not necessary. Need exactly required answer fields and only clauses that directly govern. The allowed fields for calculate: decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Optional explanation permitted. We can include no explanation. Need use JSON object no markdown. Ensure money strings two decimal places. "employee_contribution": "232.34", etc.

Need double-check R4: allowed_deduction must not exceed selected deduction cap or gross pay minus rounded employee contribution. Gross minus contribution = 3639.91. 61.98 <= 400 and <=3639.91. OK.

Need maybe reference schedule row first-half. The clauses maybe ["R1","R2","R3","R4","R5","R6"]. R1 selecting row, R2 arithmetic, R3 contribution, R4 deduction/taxable, R5 tax, R6 net. Good.

Need ensure no R9. No amendment needed. No conflict.

Let's final.