Let me work through this payroll record.

Inputs:
- gross_pay: 8070.19
- payroll_month: 2026-03
- allowed_deduction: 287.02
- contract gross_pay: 8070.19 (matches, no conflict)

Payroll month 2026-03 is in first-half (2026-01 through 2026-06). The authoritative case schedule replaces defaults. First-half row:
- rate: 0.04
- cap: 5000.00
- deduction: 400.00
- free: 900.00
- upper: 2800.00
- middle_rate: 0.12
- upper_rate: 0.20

Employee contribution (R3): rate × min(gross, cap) = 0.04 × min(8070.19, 5000.00) = 0.04 × 5000.00 = 200.00. Rounded: 200.00.

Allowed deduction check (R4): must not exceed deduction cap (400.00) or gross pay minus contribution = 8070.19 − 200.00 = 7870.19. Allowed deduction is 287.02, which is ≤ 400.00 and ≤ 7870.19. Valid.

Taxable pay (R4): gross − contribution − deduction = 8070.19 − 200.00 − 287.02 = 7583.17.

Income tax (R5), progressive marginal:
- Tax-free amount: 900.00
- Upper bracket begins: 2800.00
- Middle rate: 0.12
- Upper rate: 0.20

Portion up to 900: 0 tax.
Portion 900 to 2800: 1900.00 × 0.12 = 228.00.
Portion above 2800: 7583.17 − 2800.00 = 4783.17 × 0.20 = 956.634 → but we sum products first then round: 228.00 + 956.634 = 1184.634 → round half-up to 1184.63.

Wait, R2 says round monetary calculation results to two decimal places using round-half-up, and do not round intermediate bracket products separately before summing income tax. So total tax = 228.00 + 956.634 = 1184.634 → 1184.63.

Net pay (R6): gross − contribution − deduction − tax = 8070.19 − 200.00 − 287.02 − 1184.63 = 6398.54.

Let me verify: 8070.19 − 200.00 = 7870.19. 7870.19 − 287.02 = 7583.17. 7583.17 − 1184.63 = 6398.54.

All fields:
- decision: "calculate"
- currency: "LCR"
- gross_pay: "8070.19"
- employee_contribution: "200.00"
- allowed_deduction: "287.02"
- taxable_pay: "7583.17"
- income_tax: "1184.63"
- net_pay: "6398.54"
- clauses: R1, R2, R3, R4, R5, R6. Contract matches gross pay, so no amendment needed, no R9 citation.

Citations: R1 (scope, selecting reference row, case schedule), R2 (money/arithmetic/rounding), R3 (contribution), R4 (deduction/taxable pay), R5 (tax), R6 (net pay/answer format).

Output JSON without markdown fences.

Let me process this payroll record.

Inputs:
- gross_pay: 8070.19
- payroll_month: 2026-03
- allowed_deduction: 287.02
- contract gross_pay: 8070.19 (matches, so no conflict)
- Case reference schedule supplied (authoritative), first-half applies for 2026-01 through 2026-06.

First-half schedule:
- rate: 0.04
- cap: 5000.00
- deduction: 400.00
- free: 900.00
- upper: 2800.00
- middle_rate: 0.12
- upper_rate: 0.20

Step 1: Employee contribution (R3): rate × min(gross, cap) = 0.04 × min(8070.19, 5000.00) = 0.04 × 5000.00 = 200.00

Step 2: Allowed deduction check (R4): must not exceed deduction cap (400.00) or gross pay minus contribution (8070.19 − 200.00 = 7870.19). 287.02 ≤ 400.00 ✓ and ≤ 7870.19 ✓. So allowed_deduction = 287.02.

Step 3: Taxable pay = gross − contribution − deduction = 8070.19 − 200.00 − 287.02 = 7583.17

Step 4: Income tax (R5):
- Tax-free: 900.00
- Upper bracket begins: 2800.00
- Portion 0–900: untaxed
- Portion 900–2800: 1900.00 × 0.12 = 228.00
- Portion above 2800: 7583.17 − 2800.00 = 4783.17 × 0.20 = 956.634 → but "do not round intermediate bracket products separately before summing income tax". So sum: 228.00 + 956.634 = 1184.634 → round to 1184.63.

Let me recompute: 4783.17 × 0.20 = 956.634. 228.00 + 956.634 = 1184.634. Round half-up to two decimals: 1184.63.

Step 5: Net pay = gross − contribution − deduction − tax = 8070.19 − 200.00 − 287.02 − 1184.63 = ?

8070.19 − 200.00 = 7870.19
7870.19 − 287.02 = 7583.17
7583.17 − 1184.63 = 6398.54

So:
- gross_pay: "8070.19"
- employee_contribution: "200.00"
- allowed_deduction: "287.02"
- taxable_pay: "7583.17"
- income_tax: "1184.63"
- net_pay: "6398.54"

Clauses: R1 (selecting row, schedule), R2 (rounding), R3 (contribution), R4 (deduction, taxable), R5 (tax), R6 (net pay/answer format). No amendment needed since contract matches gross pay, so no R9.

Contract gross pay 8070.19 matches payroll gross pay 8070.19, so no conflict — no R9 citation needed.

Output JSON without markdown fences.

Let me work through this payroll calculation.

Input:
- gross_pay: 8070.19
- payroll_month: 2026-03
- allowed_deduction: 287.02
- contract gross_pay: 8070.19 (matches, no conflict)
- Case reference schedule supplied: first-half: rate 0.04, cap 5000.00, deduction 400.00, free 900.00, upper 2800.00, middle_rate 0.12, upper_rate 0.20; second-half: rate 0.05, cap 4000.00, deduction 400.00, free 1100.00, upper 3600.00, middle_rate 0.08, upper_rate 0.22.

Payroll month 2026-03 is in 2026-01 through 2026-06, so first-half row applies. Per R1, when a case schedule is supplied, its numeric values replace defaults. So use first-half schedule:
- contribution rate: 0.04
- wage cap: 5000.00
- deduction cap: 400.00
- tax-free amount: 900.00
- upper bracket begins: 2800.00
- middle rate: 0.12
- upper rate: 0.20

Step 1: Employee contribution (R3): rate × min(gross, cap) = 0.04 × min(8070.19, 5000.00) = 0.04 × 5000.00 = 200.00. Rounded: 200.00.

Step 2: Allowed deduction check (R4): allowed_deduction = 287.02. Must not exceed deduction cap 400.00 — OK. Must not exceed gross pay minus rounded contribution = 8070.19 − 200.00 = 7870.19 — OK. So allowed deduction = 287.02.

Step 3: Taxable pay (R4): gross − contribution − deduction = 8070.19 − 200.00 − 287.02 = 7583.17.

Step 4: Income tax (R5): progressive:
- Tax-free: 900.00 → tax 0.
- Middle band: from 900.00 to 2800.00 → 1900.00 × 0.12 = 228.00.
- Upper band: above 2800.00 → 7583.17 − 2800.00 = 4783.17 × 0.20 = 956.634 → but don't round intermediate products separately before summing. Sum: 228.00 + 956.634 = 1184.634. Round half-up to two decimals: 1184.63.

Wait: 4783.17 × 0.20 = 956.634. Total = 228.00 + 956.634 = 1184.634 → rounds to 1184.63.

Step 5: Net pay (R6): gross − contribution − deduction − tax = 8070.19 − 200.00 − 287.02 − 1184.63 = 6398.54.

Let me compute: 8070.19 − 200.00 = 7870.19. 7870.19 − 287.02 = 7583.17. 7583.17 − 1184.63 = 6398.54.

Check: 7583.17 − 1184.63 = 6398.54. Yes.

Fields:
- decision: "calculate"
- currency: "LCR"
- gross_pay: "8070.19"
- employee_contribution: "200.00"
- allowed_deduction: "287.02"
- taxable_pay: "7583.17"
- income_tax: "1184.63"
- net_pay: "6398.54"
- clauses: R1, R2, R3, R4, R5, R6. Contract matches gross pay so no R9 needed.

Explanation optional — I can include a brief one noting the case schedule replaced defaults for first-half.

Output as one JSON object without Markdown fences.