{
  "tool_id": "art-339-compute-gross-to-net",
  "kernel_id": "art-339-compute-gross-to-net",
  "display_name": "Gross-to-Net Payroll Calculator (FICA)",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Gross-to-net payroll calculation: FICA (Social Security 6.2% up to the 2025 $176,100 wage base, Medicare 1.45% uncapped, Additional Medicare Tax 0.9% on cumulative wages over $200,000 per IRC 3101(b)(2)), pretax deduction ordering (401(k)/HSA/Section 125 reduce both FICA and federal-taxable wages), and net pay. federal_withholding_per_period is a declared input, normally fed from art-338-compute-federal-withholding's output, since kernels cannot import one another. Federal only, not tax advice, state withholding and state payroll taxes out of scope. Consumes art-338-compute-federal-withholding. Not compute_federal_withholding itself, which only computes the federal income tax withholding line.",
  "control_description": "Gross-to-net payroll calculation: FICA (Social Security 6.2% up to the 2025 $176,100 wage base, Medicare 1.45% uncapped, Additional Medicare Tax 0.9% on cumulative wages over $200,000 per IRC 3101(b)(2)), pretax deduction ordering (401(k)/HSA/Section 125 reduce both FICA and federal-taxable wages), and net pay. federal_withholding_per_period is a declared input, normally fed from art-338-compute-federal-withholding's output, since kernels cannot import one another. Federal only, not tax advice, state withholding and state payroll taxes out of scope. Consumes art-338-compute-federal-withholding. Not compute_federal_withholding itself, which only computes the federal income tax withholding line.",
  "declared_inputs": [
    "art-338-compute-federal-withholding"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:949b39c2c3461b1855d81d48fe4f12b764bd6dca603183b7909b69d7b0dde81a",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-17",
  "last_validated": "2026-07-17",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 60,
  "source_url": "https://ainumbers.co/chaingraph/art-339-compute-gross-to-net.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}