diff --git a/runs/noemp_band_evidence_v1.json b/runs/noemp_band_evidence_v1.json
new file mode 100644
index 00000000..46b2a034
--- /dev/null
+++ b/runs/noemp_band_evidence_v1.json
@@ -0,0 +1,69 @@
+{
+  "artifact": "noemp_band_evidence",
+  "version": 1,
+  "issue": "192",
+  "finding": "The 2019+ ASEC data dictionaries relabel NOEMP codes 2/3 from 10-49/50-99 to 10-24/25-99, but the weighted code shares are continuous across the supposed 2018/2019 re-binning and match SUSB only under the 10-49/50-99 reading: the relabeling is documentary, not an instrument change. IPUMS FIRMSIZE inherits the mislabel for 2019+ samples.",
+  "dictionary_labels_by_year": {
+    "2017": {
+      "2": "10-49",
+      "3": "50-99"
+    },
+    "2019": {
+      "2": "10-24",
+      "3": "25-99"
+    },
+    "2024": {
+      "2": "10-24",
+      "3": "25-99"
+    }
+  },
+  "share_pct_by_year": {
+    "2017": {
+      "workers_unweighted": 92818,
+      "workers_weighted_millions": 164.8,
+      "share_pct_by_code": {
+        "1": 19.23,
+        "2": 14.87,
+        "3": 6.97,
+        "4": 12.13,
+        "5": 4.91,
+        "6": 41.89
+      }
+    },
+    "2019": {
+      "workers_unweighted": 90476,
+      "workers_weighted_millions": 167.7,
+      "share_pct_by_code": {
+        "1": 18.45,
+        "2": 14.44,
+        "3": 6.94,
+        "4": 12.34,
+        "5": 5.13,
+        "6": 42.7
+      }
+    },
+    "2024": {
+      "workers_unweighted": 73471,
+      "workers_weighted_millions": 173.2,
+      "share_pct_by_code": {
+        "1": 18.53,
+        "2": 14.14,
+        "3": 6.71,
+        "4": 11.72,
+        "5": 5.22,
+        "6": 43.68
+      }
+    }
+  },
+  "max_adjacent_delta_pct_codes_2_3": 0.43,
+  "expected_delta_if_rebinned_pct": "code 2 roughly halves (~7 pp drop) and code 3 roughly doubles (~7 pp rise)",
+  "susb_reference": {
+    "50_99_share_pct": 7.5,
+    "25_99_share_pct": 15.0,
+    "note": "SUSB annual tables, 2021 employment by enterprise employment size; 50-99 near 7.5% of employment, 25-99 near 15%. NOEMP code 3's observed ~7% share matches the 50-99 reading and excludes the 25-99 reading."
+  },
+  "sources": {
+    "asec_files": "www2.census.gov/programs-surveys/cps/datasets/{year}/march (2017 converted from asec2017_pubuse.dat at the dictionary positions; 2019/2024 from the published person CSVs)",
+    "first_reported": "PolicyEngine/populace-dynamics#192, 2026-07-15"
+  }
+}
diff --git a/scripts/build_noemp_band_evidence.py b/scripts/build_noemp_band_evidence.py
new file mode 100644
index 00000000..dc1a23cd
--- /dev/null
+++ b/scripts/build_noemp_band_evidence.py
@@ -0,0 +1,166 @@
+"""Build the NOEMP band-label evidence artifact (issue #192).
+
+REPORTED ANCHOR, NOT A GATE RUN. Like the mortality/claiming/
+disability floors, this reads no gate and decides nothing on its
+own; it is committed evidence pinned by a reproduction test. It
+records the empirical basis for the C2 banding decision's treatment
+of CPS ASEC firm size: **the 2019+ data dictionaries' relabeling of
+NOEMP codes 2/3 (from 10-49 / 50-99 to 10-24 / 25-99) never
+happened in the instrument.**
+
+Two products:
+
+(a) **The discontinuity test.** Weighted NOEMP code shares among
+    ``WKSWORK > 0`` workers from the published public-use files on
+    both sides of the supposed 2018/2019 re-binning (2017 converted
+    from the fixed-width ``asec2017_pubuse.dat`` at the dictionary
+    positions; 2019/2024 from the published CSVs). A genuine re-bin
+    of a 39-integer band (10-49) into a 15-integer band (10-24)
+    would roughly halve code 2's share and double code 3's; the
+    artifact records the observed deltas (under one percentage
+    point across seven years).
+
+(b) **The SUSB cross-check.** The administrative enterprise-size
+    employment distribution puts 50-99 employment near 7.5% and
+    25-99 near 15%; NOEMP code 3's observed ~7% share matches the
+    former and excludes the latter. Reference values are recorded
+    with their source note, not calibrated against.
+
+Inputs are the staged ASEC person files under
+``~/PolicyEngine/asec-data`` (``POPULACE_DYNAMICS_ASEC_DIR``), as
+documented in the ASEC reader (#204). Sources: Census ASEC
+public-use files and data dictionaries at
+www2.census.gov/programs-surveys/cps/datasets; SUSB annual data
+tables (2021 employment by enterprise size). Method and finding
+first posted to issue #192 (2026-07-15).
+
+Usage::
+
+    python scripts/build_noemp_band_evidence.py
+
+writes ``runs/noemp_band_evidence_v1.json``.
+"""
+
+from __future__ import annotations
+
+import json
+import os
+from pathlib import Path
+
+import pandas as pd
+
+YEARS = (2017, 2019, 2024)
+
+#: Dictionary labels for codes 2/3 as published per year — the
+#: conflicting documentation this artifact adjudicates.
+DICTIONARY_LABELS = {
+    2017: {"2": "10-49", "3": "50-99"},
+    2019: {"2": "10-24", "3": "25-99"},
+    2024: {"2": "10-24", "3": "25-99"},
+}
+
+#: SUSB 2021 employment shares by enterprise size (annual data
+#: tables; reference points only, never calibrated against).
+SUSB_REFERENCE = {
+    "50_99_share_pct": 7.5,
+    "25_99_share_pct": 15.0,
+    "note": (
+        "SUSB annual tables, 2021 employment by enterprise "
+        "employment size; 50-99 near 7.5% of employment, 25-99 "
+        "near 15%. NOEMP code 3's observed ~7% share matches the "
+        "50-99 reading and excludes the 25-99 reading."
+    ),
+}
+
+ARTIFACT = Path(__file__).resolve().parents[1] / (
+    "runs/noemp_band_evidence_v1.json"
+)
+
+
+def _data_dir() -> Path:
+    env = os.environ.get("POPULACE_DYNAMICS_ASEC_DIR")
+    if env:
+        return Path(env).expanduser()
+    return Path("~/PolicyEngine/asec-data").expanduser()
+
+
+def code_shares(year: int, data_dir: Path) -> dict:
+    """Weighted NOEMP code shares among WKSWORK > 0 workers."""
+    path = data_dir / f"pppub{year % 100:02d}.csv"
+    raw = pd.read_csv(
+        path, usecols=lambda c: c in {"NOEMP", "WKSWORK", "MARSUPWT"}
+    )
+    workers = raw[raw["WKSWORK"] > 0]
+    weights = workers.groupby("NOEMP")["MARSUPWT"].sum() / 100.0
+    weights = weights[weights.index > 0]
+    shares = weights / weights.sum() * 100.0
+    return {
+        "workers_unweighted": int(len(workers)),
+        "workers_weighted_millions": round(weights.sum() / 1e6, 1),
+        "share_pct_by_code": {
+            str(int(code)): round(float(share), 2)
+            for code, share in shares.items()
+        },
+    }
+
+
+def build() -> dict:
+    data_dir = _data_dir()
+    by_year = {str(year): code_shares(year, data_dir) for year in YEARS}
+
+    def share(year: int, code: int) -> float:
+        return by_year[str(year)]["share_pct_by_code"][str(code)]
+
+    max_delta = max(
+        abs(share(a, code) - share(b, code))
+        for code in (2, 3)
+        for a, b in ((2017, 2019), (2019, 2024))
+    )
+    return {
+        "artifact": "noemp_band_evidence",
+        "version": 1,
+        "issue": "192",
+        "finding": (
+            "The 2019+ ASEC data dictionaries relabel NOEMP codes "
+            "2/3 from 10-49/50-99 to 10-24/25-99, but the weighted "
+            "code shares are continuous across the supposed "
+            "2018/2019 re-binning and match SUSB only under the "
+            "10-49/50-99 reading: the relabeling is documentary, "
+            "not an instrument change. IPUMS FIRMSIZE inherits the "
+            "mislabel for 2019+ samples."
+        ),
+        "dictionary_labels_by_year": DICTIONARY_LABELS,
+        "share_pct_by_year": by_year,
+        "max_adjacent_delta_pct_codes_2_3": round(max_delta, 2),
+        "expected_delta_if_rebinned_pct": (
+            "code 2 roughly halves (~7 pp drop) and code 3 roughly "
+            "doubles (~7 pp rise)"
+        ),
+        "susb_reference": SUSB_REFERENCE,
+        "sources": {
+            "asec_files": (
+                "www2.census.gov/programs-surveys/cps/datasets/"
+                "{year}/march (2017 converted from "
+                "asec2017_pubuse.dat at the dictionary positions; "
+                "2019/2024 from the published person CSVs)"
+            ),
+            "first_reported": (
+                "PolicyEngine/populace-dynamics#192, 2026-07-15"
+            ),
+        },
+    }
+
+
+def main() -> None:
+    artifact = build()
+    ARTIFACT.write_text(json.dumps(artifact, indent=2) + "\n")
+    print(f"wrote {ARTIFACT}")
+    print(
+        "max adjacent delta on codes 2/3:",
+        artifact["max_adjacent_delta_pct_codes_2_3"],
+        "pp",
+    )
+
+
+if __name__ == "__main__":
+    main()
diff --git a/tests/test_noemp_band_evidence.py b/tests/test_noemp_band_evidence.py
new file mode 100644
index 00000000..1a98c64a
--- /dev/null
+++ b/tests/test_noemp_band_evidence.py
@@ -0,0 +1,76 @@
+"""Pin the NOEMP band-label evidence artifact (issue #192).
+
+The committed ``runs/noemp_band_evidence_v1.json`` records the
+discontinuity test behind the C2 decision to read ASEC NOEMP codes
+2/3 as 10-49 / 50-99 in every year. These tests pin the artifact's
+internal consistency, and — when the ASEC files are staged —
+reproduce it from the raw data.
+"""
+
+from __future__ import annotations
+
+import json
+from pathlib import Path
+
+import pytest
+
+ARTIFACT = Path(__file__).resolve().parents[1] / (
+    "runs/noemp_band_evidence_v1.json"
+)
+
+REAL_DATA = Path("~/PolicyEngine/asec-data").expanduser()
+needs_real_asec = pytest.mark.skipif(
+    not (REAL_DATA / "pppub24.csv").exists(),
+    reason="ASEC person files not staged",
+)
+
+
+@pytest.fixture(scope="module")
+def artifact() -> dict:
+    return json.loads(ARTIFACT.read_text())
+
+
+def test_artifact_shape(artifact):
+    assert artifact["artifact"] == "noemp_band_evidence"
+    assert artifact["version"] == 1
+    assert set(artifact["share_pct_by_year"]) == {"2017", "2019", "2024"}
+    for year_block in artifact["share_pct_by_year"].values():
+        shares = year_block["share_pct_by_code"]
+        assert set(shares) == {"1", "2", "3", "4", "5", "6"}
+        assert sum(shares.values()) == pytest.approx(100.0, abs=0.1)
+        assert year_block["workers_unweighted"] > 50_000
+
+
+def test_continuity_is_the_finding(artifact):
+    # The discriminating fact: a genuine 10-49 -> 10-24 re-bin
+    # would move codes 2/3 by ~7 pp; the committed shares move by
+    # under one point across seven years.
+    assert artifact["max_adjacent_delta_pct_codes_2_3"] < 1.0
+    shares = artifact["share_pct_by_year"]
+    for year in ("2017", "2019", "2024"):
+        code3 = shares[year]["share_pct_by_code"]["3"]
+        # Code 3 tracks SUSB's 50-99 employment share (~7.5%), not
+        # a 25-99 band (~15%).
+        assert 5.0 < code3 < 9.0
+
+
+def test_dictionary_conflict_is_recorded(artifact):
+    labels = artifact["dictionary_labels_by_year"]
+    assert labels["2017"]["2"] == "10-49"
+    assert labels["2019"]["2"] == "10-24"
+    assert "documentary" in artifact["finding"]
+
+
+@needs_real_asec
+def test_reproduces_from_staged_files(artifact):
+    import sys
+
+    sys.path.insert(0, str(Path(__file__).resolve().parents[1] / "scripts"))
+    from build_noemp_band_evidence import build
+
+    rebuilt = build()
+    assert rebuilt["share_pct_by_year"] == artifact["share_pct_by_year"]
+    assert (
+        rebuilt["max_adjacent_delta_pct_codes_2_3"]
+        == artifact["max_adjacent_delta_pct_codes_2_3"]
+    )
diff --git a/tests/tier_counts.json b/tests/tier_counts.json
index c2518bb3..28978ec2 100644
--- a/tests/tier_counts.json
+++ b/tests/tier_counts.json
@@ -2,7 +2,7 @@
   "schema_version": 1,
   "counts": {
     "unit": 437,
-    "artifact": 1014,
+    "artifact": 1018,
     "integration_psid": 802,
     "reproduction_legacy": 520,
     "oracle_policyengine": 159