LeoFolio · Research and calculation system
LeoFolio turns official-source research and user-entered payroll facts into structured calculations and professional-format records. This page explains the source hierarchy, calculation path, effective-date controls, safeguards, and limits behind that work.
Legal research, payroll calculations, and document presentation answer different questions. Treating them as one claim would make the result less clear and less reliable.
The U.S. and Canadian jurisdiction guides organize official-source findings about coverage, required statement details, electronic delivery, retention, and related agency guidance. They do not turn a general summary into legal advice for a particular employer.
Payroll tools apply supported federal, FICA, state, provincial, territorial, deduction, supplemental-pay, and year-to-date rules to the facts supplied. Each engine has its own year, jurisdiction, and scenario boundaries.
Templates place normalized facts and calculated results into consistent PDF layouts. A polished layout does not independently establish identity, employment, income, filing status, or acceptance by a third party.
A rule about what appears on a wage statement is different from a rule for computing tax. LeoFolio keeps the legal-source database and calculation logic distinct, then links them where that context helps the user review a record.
Source hierarchy
Research begins with the source capable of controlling the question. Secondary materials can help locate an issue, but they do not replace official instructions, statutes, regulations, forms, tables, or agency guidance.
U.S. calculation work begins with current IRS forms, instructions, publications, withholding tables, and Social Security and Medicare parameters. Canadian work begins with CRA payroll formulas, official deduction tables, and supported provincial or territorial parameters.
State and provincial research prioritizes labor and revenue agencies, statutes, regulations, and official government publications. Each public jurisdiction page exposes its citations and a review date so readers can inspect the basis and currency of the summary.
If a source does not establish a point clearly, the conclusion is narrowed, marked for additional review, or directed back to the responsible agency. Uniform-looking pages are never a reason to invent a uniform rule.
Calculation path
The browser supports entry and preview. Supported paid flows then rely on authoritative server-side validation and recalculation before document delivery.
Safeguards
A calculation engine should not quietly transform an unsupported case into a confident number. LeoFolio uses explicit boundaries and blocking conditions where a required fact or supported rule path is missing.
Tax parameters and research findings belong to a defined year or review period. A rule is not silently reused for a different year merely because the field names look similar.
Local taxes, retroactive pay, bonuses, statutory programs, special deduction treatment, and incomplete opening YTD values can alter the result. Unsupported combinations are disclosed or stopped before a paid final document.
Related values are reviewed together: earnings should reconcile to gross pay, deductions and taxes should reconcile to net pay, and current-period amounts should remain coherent with year-to-date totals.
Change control
Research and calculation systems change as agencies publish new parameters, laws become effective, templates change, or a defect is discovered.
Jurisdiction pages display a review date and link to official sources. Material database changes should update the affected page, dataset, and related sitemap record together.
Calculation changes are tied to supported rule years and regression coverage. Material payroll-engine changes are summarized in the Calculation Changelog.
Visitors can report a suspected source, content, or calculation issue. Confirmed material errors follow the public Corrections & Updates process rather than disappearing without context.
Claims and limits
Methodological rigor applies to the parts of the system LeoFolio controls. It cannot validate facts that only an employer, worker, agency, bank, platform, or other independent record holder can establish.
LeoFolio does not independently verify the identity, employment relationship, hours, wages, deductions, or tax facts entered by a user.
Public research and calculations are informational tools. Users remain responsible for current filing, remittance, recordkeeping, and professional-advice obligations.
A generated record may not satisfy a third party that requires employer-issued documents, tax returns, bank statements, contracts, or another independent source.
See the separate verification page for the checks applied to research, calculations, templates, releases, and the current limits of those checks.