We need answer JSON only, no markdown. Need process. Need determine decision calculate likely. Let's parse.

Record: gross_pay 4999.99, payroll_month 2026-02, allowed_deduction 355.71. Contract gross_pay 4999.99 matches, no conflict. Month 2026-02 first-half. Case reference schedule supplied overrides defaults. first-half row: rate 0.07, cap 5000.00, deduction cap 400.00, free 900.00, upper 3000.00, middle_rate 0.12, upper_rate 0.22.

Need calculate employee contribution: rate * min(gross, cap). Gross 4999.99, cap 5000.00, smaller gross 4999.99. contribution = 4999.99 * 0.07 = 349.9993. Round half-up to 2 decimals = 350.00? 349.9993 -> two decimal: third decimal 9, so 350.00 yes.

Allowed deduction: input 355.71. Must not exceed deduction cap 400.00 or gross minus rounded employee contribution. Gross minus contribution = 4999.99 - 350.00 = 4649.99. 355.71 <= 400, <=4649.99. Valid.

Taxable pay = gross - employee contribution - allowed deduction = 4999.99 - 350.00 - 355.71 = 4294.28? Let's compute: 4999.99 - 350.00 = 4649.99. -355.71 = 4294.28. Yes.

Income tax progressive:
Taxable 4294.28.
Tax-free amount 900.00. So taxed income above 900 = 3394.28.
Middle bracket: from 900 to upper 3000.00. Portion = 3000 - 900 = 2100.00 at 0.12 = 252.00.
Above upper: taxable - 3000 = 4294.28 - 3000 = 1294.28 at 0.22 = 284.7416. Sum = 536.7416. Round total to 2 decimals half-up: 536.74? 536.7416 -> third decimal 1, so 536.74. Wait 536.7416: cents 74, third decimal is 1 (536.741), so 536.74. But need consider rounding intermediate? Rule says do not round intermediate bracket products separately before summing. Sum 252 + 284.7416 = 536.7416, round 536.74. If round product 284.74, sum 536.74. Same.

Net pay = gross - employee contribution - allowed deduction - income tax = 4999.99 - 350.00 - 355.71 - 536.74 = taxable_pay 4294.28 - 536.74 = 3757.54. Let's compute: 4999.99 - 350 = 4649.99; -355.71 = 4294.28; -536.74 = 3757.54. Yes.

Need return decision calculate, currency LCR, fields strings 2 decimals:
gross_pay "4999.99"
employee_contribution "350.00"
allowed_deduction "355.71"
taxable_pay "4294.28"
income_tax "536.74"
net_pay "3757.54"
clauses? Need cite R1-R6. Since contract matches no amendment needed. Clause references supporting calculation. Probably ["R1","R2","R3","R4","R5","R6"]. Need maybe include R9? No amendment needed. Use exactly required answer fields and only clauses that directly govern. "Allowed answer fields: calculate uses decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses". Optional explanation permitted. We can include no explanation. Need JSON object no fences. Ensure money strings. Clauses as array? likely. Use exact field names.

Need check if allowed_deduction exceeds cap? 355.71 <= 400. Yes. Gross minus rounded employee contribution 4649.99. Good.

Need consider if contribution cap 5000.00 and gross 4999.99. Yes.

Need maybe if reference schedule numeric values replace defaults. Yes.

Let's ensure no issue with payroll_month outside 2026? 2026-02 covered. first-half.

Potential subtlety: employee contribution = rate * smaller of monthly gross pay and selected wage cap. The selected wage cap in case schedule is "cap": "5000.00". Gross 4999.99. contribution = 349.9993. Round half-up. 349.9993 to two decimal: Look at 349.99|93. To round to two decimal, need hundredths: 349.99 with third decimal 9 -> 350.00. Yes.

Taxable pay: gross - contribution - deduction. Contribution rounded to 350.00. Taxable = 4999.99 - 350 - 355.71 = 4294.28. Note allowed deduction cap 400, no issue. Taxable pay itself rounded? Arithmetic exact with two-decimal inputs and rounded contribution. 4294.28.

Income tax: Need progressive from selected row. Tax-free 900. Upper bracket begins 3000. Middle rate 0.12. Upper rate 0.22.
Taxable 4294.28:
First 900 at 0.
Next 2100 at 12% = 252.00.
Remaining 1294.28 at 22% = 284.7416.
Total = 536.7416. Round half-up = 536.74 because 536.7416 -> hundredths: 536.74? Wait let's be precise: 536.7416. To two decimals: hundredths digit is 4? Number digits: 536 . 7 4 1 6. Yes decimals: tenths 7, hundredths 4, thousandths 1. So 536.74. Correct.

Net: 4294.28 - 536.74 = 3757.54.

Need final JSON.

We need answer JSON only. Need process. Need determine decision. Payroll month 2026-02 first-half. Authoritative schedule replaces defaults. gross_pay 4999.99. contract_gross_pay present 4999.99 same, no conflict. allowed_deduction 355.71. Need check deduction cap selected 400.00, and gross minus employee contribution. Contribution rate 0.07, cap 5000.00. Gross 4999.99 < cap so contribution = 4999.99 * 0.07 = 349.9993. Round half-up to two decimals = 350.00? Let's compute: 4999.99*7/100 = 34999.93/100? Actually 4999.99*0.07 = 349.9993. Round to 2 decimals: hundredths digits: 349.9993. To two decimals: look at third decimal 9, round up 349.99 + 0.01 = 350.00. Yes.

Allowed deduction 355.71 must not exceed deduction cap 400.00 nor gross minus rounded employee contribution = 4999.99 - 350.00 = 4649.99. 355.71 <= yes. So allowed deduction = 355.71.

Taxable pay = gross - employee_contribution - allowed_deduction = 4999.99 - 350.00 - 355.71 = 4294.28? Let's calculate: 4999.99 - 350.00 = 4649.99. minus 355.71 = 4294.28. Yes.

Income tax using first-half row: free 900.00, upper bracket begins 3000.00, middle_rate 0.12, upper_rate 0.22. Taxable pay 4294.28.
Taxable portion up to free untaxed: 900.
Portion above free up to upper boundary: upper - free = 3000 - 900 = 2100. Tax at 12% = 252.00.
Portion above upper: 4294.28 - 3000 = 1294.28. Tax at 22% = 1294.28 * 0.22 = 284.7416? Compute 1294.28*22/100 = 28474.16/100 = 284.7416. Round total under R2. Total before rounding = 252.00 + 284.7416 = 536.7416. Round half-up to two decimals: 536.74? Need look: 536.7416, hundredths = 4? 536.7416: digits 536 . 7 4 1 6. To two decimals: 536.74 because third decimal 1 <5. Wait 536.7416, hundredths digit is 4, thousandths digit is 1, so 536.74. Yes.

Net pay = gross - employee_contribution - allowed_deduction - income_tax = 4999.99 - 350.00 - 355.71 - 536.74 = Let's compute: 4999.99 - 350 = 4649.99; -355.71 = 4294.28; -536.74 = 3757.54. Or gross minus all: 4999.99 - (350+355.71+536.74=1242.45) = 3757.54.

Need output decision calculate, currency LCR, fields strings two decimals: gross_pay "4999.99", employee_contribution "350.00", allowed_deduction "355.71", taxable_pay "4294.28", income_tax "536.74", net_pay "3757.54", clauses. Need cite R1-R6 and maybe R9? No amendment needed because contract matches. "Calculated answers cite R1 through R6, and also R9 only when amendment needed." So clauses ["R1","R2","R3","R4","R5","R6"]. Maybe include R1 for schedule? R2 arithmetic. R3 contribution. R4 deduction. R5 tax. R6 net. No R9. Need optional explanation? Not required. Use exactly required answer fields and only clauses that directly govern. JSON no markdown. Ensure no extra fields. Let's craft.

Double-check R4: allowed deduction defaults 0 when omitted. Here 355.71. It must not exceed selected deduction cap or gross minus rounded employee contribution. Gross minus employee = 4649.99, cap 400.00. Wait it must not exceed the selected deduction cap OR gross minus rounded employee contribution. This means min(cap, gross - contribution). The cap is 400.00, so allowed_deduction 355.71 <= 400 yes. But wait gross minus contribution is 4649.99, so cap is stricter. Fine. However is allowed deduction "355.71" <= deduction cap 400. Yes.

Need consider trap? Source contract gross_pay same, no conflict. Authoritative schedule first-half rate 0.07, cap 5000, deduction 400, free 900, upper 3000, middle 0.12, upper 0.22. Correct.

Need ensure employee contribution: selected contribution rate multiplied by smaller of monthly gross pay and wage cap. Gross 4999.99 < 5000, contribution 349.9993 round half-up = 350.00. Yes.

Potential issue: R2 says input money non-negative decimal at most two fractional digits. gross_pay "4999.99" valid. allowed_deduction "355.71" valid. Schedule rates maybe decimal strings. fine.

Need "only the clauses that directly govern the answer". Could include R1 (reference schedule/month), R2 (rounding), R3, R4, R5, R6. Is R2 directly governs? Yes arithmetic rounding. R6 answer. Good.

Need maybe include R9? Contract present but same as gross, so no amendment needed. R9 says matching contract values require no amendment. But clauses for calculation not include R9 unless amendment needed. So no.

Return JSON. Ensure money strings. Use no markdown.

We need answer JSON only. Need process record. Need parse. Need compute with authoritative schedule. Month 2026-02 -> first-half. Gross 4999.99. Contract gross same 4999.99, so no conflict. allowed_deduction 355.71. Need check R4: allowed deduction must not exceed selected deduction cap 400.00 or gross minus rounded employee contribution. Contribution rate 0.07, cap 5000.00. Gross 4999.99 smaller than cap, contribution = 4999.99 * 0.07 = 349.9993 -> round half-up two decimals = 350.00. Gross - contribution = 4649.99. allowed 355.71 <= 400 and <=4649.99 ok.

Taxable pay = gross - employee_contribution - allowed_deduction = 4999.99 - 350.00 - 355.71 = 4294.28? Let's compute: 4999.99 - 350.00 = 4649.99. -355.71 = 4294.28. Yes.

Income tax progressive first-half schedule: free 900.00, upper bracket begins 3000.00, middle rate 0.12, upper rate 0.22. Taxable 4294.28.

Tax = portion from 900 to 3000 = 2100.00 * 0.12 = 252.00. Portion above 3000 = 4294.28 - 3000 = 1294.28 * 0.22 = 284.7416? Let's compute 1294.28*0.22 = 1294.28*22/100 = 28474.16/100 = 284.7416. Sum = 536.7416. Round half-up to 2 decimals = 536.74? Since third decimal 1? 536.7416 -> hundredths 74, thousandths 1, so 536.74. Wait 536.7416, digits: 536 . 7 4 1 6. Hundredths = 4, thousandths = 1 => 536.74. If half-up. Yes.

Net pay = gross - employee contribution - allowed deduction - income tax = 4999.99 - 350.00 - 355.71 - 536.74 = 3757.54? Compute 4999.99 - 350 = 4649.99. -355.71 = 4294.28. -536.74 = 3757.54. Yes.

Need return JSON with fields decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. Money strings with two decimals. Clauses cite R1 through R6. Also maybe R9? No amendment needed because contract same. So clauses ["R1","R2","R3","R4","R5","R6"]? Need "supporting calculation" maybe include all relevant. R6 says calculated answers cite R1 through R6, and also R9 only when amendment needed. So cite R1-R6.

Need ensure no Markdown fences. Use exactly required fields and only clauses directly govern answer. We can include optional explanation? Probably not necessary. The allowed fields include calculate uses decision, currency, gross_pay, employee_contribution, allowed_deduction, taxable_pay, income_tax, net_pay, clauses. No explanation. Return JSON object.

Double-check if authoritative schedule replaces defaults. Yes. Month 2026-02 first-half. contribution rate 0.07 cap 5000. Deduction cap 400. free 900 upper 3000 middle 0.12 upper 0.22.

Check allowed_deduction 355.71 <= 400 yes. Gross minus contribution = 4649.99, yes.

Income tax: Need R2: do not round intermediate bracket products separately before summing. We computed exact then rounded total. Good.

Employee contribution: 4999.99*0.07 = 349.9993 round half-up = 350.00. Note if using decimal, 349.9993 to 2 decimals: hundredths: 99? Wait 349.9993. Let's carefully round to two decimals. 349.9993. To two decimals: look at third decimal (9). 349.9993 -> 350.00. Yes because 349.9993 is closer to 350.00. If truncation? Round half-up, 349.9993 -> 350.00. Correct.

Let's verify income tax again with precise decimal:
Taxable = 4294.28.
First bracket: from 900 to 3000 = 2100.00 * 0.12 = 252.00.
Second: 4294.28 - 3000 = 1294.28. * 0.22 = 284.7416.
Sum = 536.7416. Round half-up to 2 decimals: 536.74? Wait 536.7416: The third decimal is 1, so round down to 536.74. Yes. But is 536.7416 closer to 536.74 or 536.75? Difference to 536.74 = 0.0016. Difference to 536.75 = 0.0084. So 536.74. Correct.

Net = 4999.99 - 350.00 - 355.71 - 536.74 = 4999.99 - 1242.45 = 3757.54. 350+355.71=705.71; +536.74=1242.45. 4999.99-1242.45=3757.54. Yes.

Need format: {"decision":"calculate","currency":"LCR","gross_pay":"4999.99","employee_contribution":"350.00","allowed_deduction":"355.71","taxable_pay":"4294.28","income_tax":"536.74","net_pay":"3757.54","clauses":["R1","R2","R3","R4","R5","R6"]}

Check if clauses should be exactly these. R2 governs rounding. R1 scope. R3 contribution. R4 deduction. R5 tax. R6 net. All good.

No extra fields. No Markdown. Ensure valid JSON.

Let's final.