Let me work through this payroll record.

Input:
- gross_pay: "3941.14"
- payroll_month: "2026-03"
- allowed_deduction: "197.94"
- contract gross_pay: "3941.14" (matches, no conflict)
- Case reference schedule supplied (authoritative): first-half: rate 0.05, cap 5000.00, deduction 400.00, free 900.00, upper 3300.00, middle_rate 0.14, upper_rate 0.22; second-half: rate 0.07, cap 4500.00, deduction 400.00, free 1100.00, upper 3600.00, middle_rate 0.14, upper_rate 0.20.

Payroll month 2026-03 → first-half row. Per R1, when a case schedule is supplied, its numeric values replace the defaults. So use first-half schedule values:
- contribution rate: 0.05
- wage cap: 5000.00
- deduction cap: 400.00
- tax-free amount: 900.00
- upper bracket begins: 3300.00
- middle rate: 0.14
- upper rate: 0.22

Step 1: Employee contribution (R3): rate × min(gross, cap) = 0.05 × min(3941.14, 5000.00) = 0.05 × 3941.14 = 197.057. Round half-up to 197.06.

Step 2: Allowed deduction check (R4): allowed_deduction = 197.94. Must not exceed deduction cap (400.00) or gross pay minus rounded contribution = 3941.14 − 197.06 = 3744.08. 197.94 ≤ 400.00 and ≤ 3744.08. OK.

Step 3: Taxable pay (R4): gross − contribution − deduction = 3941.14 − 197.06 − 197.94 = 3546.14.

Check: 3941.14 − 197.06 = 3744.08; 3744.08 − 197.94 = 3546.14. Yes.

Step 4: Income tax (R5): progressive marginal.
- Tax-free: 900.00 → 0 tax.
- Middle band: from 900.00 to 3300.00 → width 2400.00 × 0.14 = 336.00.
- Upper band: above 3300.00 → 3546.14 − 3300.00 = 246.14 × 0.22 = 54.1508.

Total tax = 336.00 + 54.1508 = 390.1508 → round half-up to 390.15.

Step 5: Net pay (R6): gross − contribution − deduction − tax = 3941.14 − 197.06 − 197.94 − 390.15.

3941.14 − 197.06 = 3744.08
3744.08 − 197.94 = 3546.14
3546.14 − 390.15 = 3155.99.

Net pay = 3155.99.

Fields:
- decision: "calculate"
- currency: "LCR"
- gross_pay: "3941.14"
- employee_contribution: "197.06"
- allowed_deduction: "197.94"
- taxable_pay: "3546.14"
- income_tax: "390.15"
- net_pay: "3155.99"
- clauses: R1, R2, R3, R4, R5, R6. Contract matches gross pay so no R9 needed.

The instructions say to only include clauses that directly govern the answer. Calculated answers cite R1 through R6. R9 only when amendment needed — not needed here since contract matches.

Output as JSON without markdown fences.

Let me process this payroll record.

Inputs:
- gross_pay: "3941.14"
- payroll_month: "2026-03"
- allowed_deduction: "197.94"
- contract gross_pay: "3941.14" (matches, so no conflict)

The authoritative case reference schedule is supplied. Payroll month 2026-03 is in first-half (2026-01 through 2026-06).

First-half row: rate 0.05, cap 5000.00, deduction 400.00, free 900.00, upper 3300.00, middle_rate 0.14, upper_rate 0.22.

Step 1: Employee contribution (R3): rate × min(gross, cap) = 0.05 × min(3941.14, 5000.00) = 0.05 × 3941.14 = 197.057. Round to two decimals: 197.057 → 197.06 (round-half-up).

Step 2: Allowed deduction check (R4): allowed_deduction = 197.94. Cap is 400.00, so within cap. Also must not exceed gross pay minus rounded contribution: 3941.14 − 197.06 = 3744.08. 197.94 ≤ 3744.08, OK.

Step 3: Taxable pay (R4): gross − contribution − deduction = 3941.14 − 197.06 − 197.94 = 3546.14.

Let me compute: 3941.14 − 197.06 = 3744.08. 3744.08 − 197.94 = 3546.14.

Step 4: Income tax (R5):
- Tax-free amount: 900.00
- Upper bracket begins: 3300.00
- Taxable pay: 3546.14

Portion up to 900: untaxed = 0.
Portion 900 to 3300: 3300 − 900 = 2400 × 0.14 = 336.00.
Portion above 3300: 3546.14 − 3300 = 246.14 × 0.22 = 54.1508.

Total tax = 336.00 + 54.1508 = 390.1508. Round to 390.15.

Step 5: Net pay (R6): 3941.14 − 197.06 − 197.94 − 390.15 = ?

3941.14 − 197.06 = 3744.08.
3744.08 − 197.94 = 3546.14.
3546.14 − 390.15 = 3155.99.

So net pay = 3155.99.

Answer fields:
- decision: "calculate"
- currency: "LCR"
- gross_pay: "3941.14"
- employee_contribution: "197.06"
- allowed_deduction: "197.94"
- taxable_pay: "3546.14"
- income_tax: "390.15"
- net_pay: "3155.99"
- clauses: R1, R2, R3, R4, R5, R6

The schedule exists and covers the month, so I use it (R1 says schedule values replace defaults). Since the schedule is authoritative and used, cite R1 through R6. No amendment needed since contract matches gross pay.

Let me double check the rounding of 197.057: round-half-up to two decimals → 197.06. Yes.

Tax: 246.14 × 0.22 = 54.1508. Sum: 336 + 54.1508 = 390.1508 → 390.15. Yes.

Net: 3546.14 − 390.15 = 3155.99. Yes.

Let me work through this payroll record.

Payroll month: 2026-03 → first-half row of the authoritative case schedule:
- rate: 0.05
- cap: 5000.00
- deduction cap: 400.00
- tax-free: 900.00
- upper bracket begins: 3300.00
- middle rate: 0.14
- upper rate: 0.22

Gross pay: 3941.14
Contract gross pay: 3941.14 — matches, no conflict.

Employee contribution (R3): rate × min(gross, cap) = 0.05 × min(3941.14, 5000.00) = 0.05 × 3941.14 = 197.057 → round half up to 197.06.

Allowed deduction (R4): 197.94. Check: must not exceed deduction cap 400.00 — OK. Must not exceed gross pay minus rounded contribution = 3941.14 − 197.06 = 3744.08 — OK. So allowed_deduction = 197.94.

Taxable pay (R4): gross − contribution − deduction = 3941.14 − 197.06 − 197.94 = 3546.14.

Income tax (R5): progressive marginal:
- Portion up to free amount 900.00: untaxed → 0.
- Portion above 900.00 up to upper boundary 3300.00: 3300.00 − 900.00 = 2400.00 × 0.14 = 336.00.
- Portion above 3300.00: 3546.14 − 3300.00 = 246.14 × 0.22 = 54.1508.

Total tax = 336.00 + 54.1508 = 390.1508 → round half up → 390.15.

Net pay (R6): gross − contribution − deduction − tax = 3941.14 − 197.06 − 197.94 − 390.15 = 3155.99.

Let me verify: 3941.14 − 197.06 = 3744.08. 3744.08 − 197.94 = 3546.14. 3546.14 − 390.15 = 3155.99.

Answer JSON with decision calculate, currency LCR, all fields as two-decimal strings, clauses citing R1–R6.