Let me start by listing the documents to get the case inputs.

The payroll record has gross_pay = 3092.77 and payroll_month = 2026-06. No contract_gross_pay, no amendment, no allowed_deduction (defaults to 0.00).

Now I need to look up the reference row for 2026-06. June is the second half of the year, so I should use lookup_reference with "second-half".

The second-half reference covers months 2026-07 and 2026-12, but the payroll month is 2026-06. Let me check the first-half reference to see if it covers 2026-06.

The first-half reference covers 2026-01 and 2026-06. So the payroll month 2026-06 uses the first-half row:

- rate: 0.07
- cap: 3500.00
- deduction cap: 400.00
- free: 1000.00
- upper: 3000.00
- middle_rate: 0.10
- upper_rate: 0.18

Now calculate:

Employee contribution (R3): rate * min(gross, cap) = 0.07 * min(3092.77, 3500.00) = 0.07 * 3092.77 = 216.4939 → round to 216.49.

Allowed deduction: omitted → 0.00 (R4).

Taxable pay (R4): gross - contribution - allowed_deduction = 3092.77 - 216.49 - 0.00 = 2876.28.

Income tax (R5):
- Portion up to free (1000.00): untaxed.
- Portion above free up to upper (3000.00): (3000 - 1000) = 2000 at middle_rate 0.10 = 200.00.
- Portion above upper (3000.00): 2876.28 - 3000 = negative, so 0 at upper_rate.
- Total tax = 200.00.

Net pay (R6): gross - contribution - allowed_deduction - tax = 3092.77 - 216.49 - 0.00 - 200.00 = 2676.28.

Let me verify with the calculate tool for exact decimal arithmetic.

Let me double-check the arithmetic:

- contribution: 0.07 * 3092.77 = 216.4939 → 216.49 (round half up to 2 decimals: 216.4939 → 216.49). Correct.
- taxable: 3092.77 - 216.49 = 2876.28. Correct.
- tax: taxable 2876.28 is above free (1000.00) and below upper (3000.00).
  - Middle bracket: taxable - free = 2876.28 - 1000.00 = 1876.28 at 0.10 = 187.628 → rounds to 187.63.
  - Upper bracket: 0.
  - Total tax = 187.628 → rounded to 187.63.
  
Wait — R2 says "Do not round intermediate bracket products separately before summing income tax." So the sum is 187.628, which rounds half-up to 187.63. The calculator rounded the total, giving 187.63. Correct.

- net: 3092.77 - 216.49 - 0.00 - 187.63 = 2688.65. Correct.

The first calculation I did mentally (200.00 tax) was wrong because I misapplied the brackets — the middle portion is taxable minus free, capped at upper, not the full 2000. The calculator's result is right: middle_portion = min(taxable, upper) - free = min(2876.28, 3000) - 1000 = 1876.28, tax = 187.628 → 187.63.

So final answer:

{
  "decision": "calculate",
  "currency": "LCR",
  "gross_pay": "3092.77",
  "employee_contribution": "216.49",
  "allowed_deduction": "0.00",
  "taxable_pay": "2876.28",
  "income_tax": "187.63",
  "net_pay": "2688.65",
  "clauses": ["R1", "R2", "R3", "R4", "R5", "R6"]
}

No amendment, no conflict, so R9 not needed. Clauses: R1 (row selection), R2 (rounding), R3 (contribution), R4 (allowed deduction/taxable pay), R5 (income tax), R6 (net pay/answer format).

Let me start by listing the documents to get the case inputs.

The payroll record has:
- gross_pay: 3092.77
- payroll_month: 2026-06

No contract_gross_pay, no amendment, no allowed_deduction (defaults to 0.00).

Now I need to look up the reference row for 2026-06. The month 2026-06 is in the second half of the year? Let me check. "first-half" and "second-half" — likely first half is Jan–Jun, second half is Jul–Dec. June 2026 would be first half. Let me look up both to be safe? Actually, the tool says "Read first-half or second-half payroll reference rates and effective months." I should check the effective months. June is month 6, which is likely first half (Jan–Jun). Let me look up first-half. But to be safe, I could look up both in parallel since they're independent calls.

Payroll month is 2026-06, which falls in the first-half row (months 2026-01 through 2026-06, presumably). The row: rate 0.07, cap 3500.00, deduction cap 400.00, free 1000.00, upper 3000.00, middle_rate 0.10, upper_rate 0.18.

Now calculate:
- employee contribution = round(min(3092.77, 3500.00) * 0.07, 2)
- allowed_deduction = 0.00 (omitted, defaults)
- taxable_pay = 3092.77 - contribution - 0.00
- income tax: taxable up to 1000 free; portion above 1000 up to 3000 at 0.10; portion above 3000 at 0.18.

Let me compute with the calculator.

Calculations:
- contribution = 3092.77 * 0.07 = 216.4939 → 216.49
- taxable = 3092.77 - 216.49 = 2876.28
- tax: middle band = 2876.28 - 1000 = 1876.28 at 10% = 187.628; upper band = 0. Total = 187.628 → round to 187.63
- net = 3092.77 - 216.49 - 0.00 - 187.63 = 2688.65

All checks pass: gross_pay present, payroll_month 2026-06 covered by first-half row, no conflicting contract gross pay, no amendment. allowed_deduction omitted → 0.00.

Answer JSON with decision calculate, currency LCR, and all fields as two-decimal strings. Clauses: R1 (row selection), R2 (rounding), R3 (contribution), R4 (allowed deduction/taxable), R5 (tax), R6 (net/answer). No amendment needed so no R9.

Let me start by listing the documents to get the case inputs.

The payroll record: gross_pay = 3092.77, payroll_month = 2026-06. No contract_gross_pay, no amendment, no allowed_deduction.

2026-06 is the second half of 2026, so I need lookup_reference("second-half").

Wait — the second-half reference covers months ["2026-07", "2026-12"]? That seems odd. Let me re-read. The "months" field for second-half is ["2026-07", "2026-12"]. Hmm, that's strange — a second-half schedule should cover 2026-07 through 2026-12. But it lists only ["2026-07", "2026-12"]? Maybe it's the boundaries: from 2026-07 to 2026-12. That makes sense — the range endpoints. Similarly first-half probably covers ["2026-01", "2026-06"].

So 2026-06 falls in first-half (2026-01 through 2026-06). Let me check first-half to confirm.

The first-half row covers months 2026-01 through 2026-06, so 2026-06 uses the first-half row:
- rate: 0.07
- cap: 3500.00
- deduction cap: 400.00
- free: 1000.00
- upper: 3000.00
- middle_rate: 0.10
- upper_rate: 0.18

Inputs:
- gross_pay = 3092.77
- allowed_deduction omitted → 0.00 (R4)
- No contract_gross_pay, no amendment → no conflict (R9 not needed)

Calculations:
1. Employee contribution = rate * min(gross, cap) = 0.07 * min(3092.77, 3500.00) = 0.07 * 3092.77 = 216.4939 → round to 216.49
2. Allowed deduction = 0.00 (default, omitted)
3. Taxable pay = gross - contribution - deduction = 3092.77 - 216.49 - 0.00 = 2876.28
4. Income tax (marginal):
   - Free portion: 1000.00 → 0 tax
   - Middle bracket: from 1000 to 3000 → 2000.00 * 0.10 = 200.00
   - Upper bracket: above 3000 → 2876.28 - 3000.00 = negative → 0. So taxable pay is below upper boundary; only middle bracket applies.
   - Tax = 2000.00 * 0.10 = 200.00 → 200.00
5. Net pay = 3092.77 - 216.49 - 0.00 - 200.00 = 2676.28

Let me verify with the calculator for exact decimal arithmetic.

Let me verify:
- Contribution: 0.07 × 3092.77 = 216.4939 → 216.49 ✓
- Taxable pay: 3092.77 − 216.49 − 0.00 = 2876.28 ✓
- Middle portion: min(2876.28, 3000) − 1000 = 1876.28, taxed at 0.10 = 187.628
- Upper portion: 0
- Income tax: 187.628 → round half up → 187.63 ✓
- Net pay: 3092.77 − 216.49 − 0.00 − 187.63 = 2688.65 ✓

All checks out. R6 answer with clauses R1 (row selection), R2 (rounding), R3 (contribution), R4 (allowed deduction/taxable pay), R5 (marginal tax), R6 (net pay). No amendment needed, so no R9.

Output JSON without markdown fences, no surrounding prose.