Ukraine Tax Declaration on Property Status and Income — Annex ЄСВ1 (Calculation of Accrued Income and Unified Social Contribution)

Fields

• taxpayerTaxNumberOrPassport string required

  The taxpayer's registration number of the taxpayer account card (RNOKPP), or — for individuals who, on religious grounds, have declined a registration number and have a corresponding notation in their passport — their passport series (if any) and number instead, matching the same either/or convention as ua/dps/individual-income-tax-declaration's own taxpayerTaxNumberOrPassport field and every other authored companion schedule's own equivalent field.

  length: 1–50classification: sensitive-pii
• pensionFundIdentificationPassport string optional

  A second, distinct identification field (not present on the main declaration): the passport series (if any) and number used specifically to identify the unified social contribution (ЄСВ) payer within the Pension Fund of Ukraine's own records, separate from the taxpayer's RNOKPP. Present on this schedule as well as on Annex ЄСВ2 and Annex ЄСВ3, matching the same convention. Footnote * (row 97) gives the expected format for passport-book holders (БКNNXXXXXX) and ID-card holders (ПХХХХХХХХХ).

  length: 1–50classification: sensitive-pii
• fullName string required

  The taxpayer's surname, given name, and patronymic (if any), requested directly on this annex (as on Annex ЄСВ2/ЄСВ3), rather than relying solely on the main declaration's own taxpayerFullName field. Note: the sheet's own printed cell (row 24) literally reads 'імя' without an apostrophe — the same minor source-text inconsistency this cycle's two closest siblings (Annex ЄСВ2, Annex ЄСВ3) also carry on their own equivalent cells; disclosed here rather than silently normalized. The field's own label above uses the standard orthography.

  length: 1–300classification: pii
• declarationType enum required

  original = 'Звітна' (a regular declaration for the reporting period); revised_original = 'Звітна нова' (a new original filed to supersede a previously filed original for the same period, before the filing deadline); corrective = 'Уточнююча' (a correction filed after the deadline for a previously filed declaration). Unlike Annex ЄСВ2 and Annex ЄСВ3's own two-value declarationType convention (no 'corrective' option), this sheet prints a genuine third checkbox — confirmed via three distinct 2-column checkbox merges (C31:D31, I31:J31, R31:S31), each immediately preceding its own label — matching the three-value convention most other authored UA DPS annexes share.

  enum: original | revised_original | corrective
• reportingPeriodYear integer optional

  The calendar year in which this calculation is filed. Per footnote 2 (row 99) and the 'Довідкова1' label at row 35 (footnote 1, row 98): filled in by individual entrepreneurs, independent professionals, or farm household members filing an 'original' or 'revised original' declaration, when form type 'pension assignment' or 'material support/insurance-payment assignment' applies.

  range: 1991–∞
• reportingPeriodMonth integer optional

  The calendar month number (1-12) in which this calculation is filed, under the same 'Довідкова' (informational) gating as reportingPeriodYear above (footnote 1, row 98).

  range: 1–12
• correctedPeriodYear integer optional

  The calendar year of the reporting period being corrected by a 'corrective' ('уточнююча') filing — a second, distinct period box this schedule carries that no sibling ЄСВ annex has, since Annex ЄСВ2 and Annex ЄСВ3 both lack a 'corrective' declarationType option in the first place. Per footnote 2 (row 99): filled when the declaration (of type 'звітна', 'звітна нова', or 'уточнююча') reports the year and month in which state registration of termination of entrepreneurial activity occurred, independent professional activity ceased, or farm household membership was lost, under form type 'after termination'. Confirmed as a genuinely separate box from reportingPeriodYear via its own row-28 header text ('Звітний (податковий) період, що уточнюється:') and its own distinct digit-entry merges (e.g. BC31:BD31 onward) culminating in a second 'рік2' label at BR31.

  range: 1991–∞
• correctedPeriodMonth integer optional

  The calendar month of the reporting period being corrected, paired with correctedPeriodYear above — see that field's own description for the genuine structural finding this second period box represents.

  range: 1–12
• terminationRegistrationDay integer optional

  The day-of-month component of the date of state registration of termination of entrepreneurial activity, or the date of filing with the tax authority an application for deregistration of the unified-contribution payer (row 39 continues the same label with this alternative). Unlike this schedule's own four payer-type period boxes (section 8, which print no число/місяць/рік sub-labels), this date does print explicit 'число'/'місяць'/'рік' column labels — confirmed at AQ38/BA38/BR38 — so it is modelled as three separate integer fields, matching the split-date convention this registry established for Annex ЄСВ3's own audit-act date.

  range: 1–31
• terminationRegistrationMonth integer optional

  The month component of the same termination/deregistration date described by terminationRegistrationDay above.

  range: 1–12
• terminationRegistrationYear integer optional

  The year component of the same termination/deregistration date described by terminationRegistrationDay above.

  range: 1991–∞
• mainEconomicActivityCode string optional

  The taxpayer's main economic activity classification code (KVED), printed as a dot-separated numeric entry box (a literal '.' character at BK42, flanked by four separate 2-column digit-entry merges — BF42:BG42, BI42:BJ42, BL42:BM42, BO42:BP42). Modelled as a free-form string rather than fabricating an exact digit-grouping pattern the sheet's own cell/merge structure does not fully disambiguate.

  length: 1–20
• calculationSequenceNumber integer optional

  The sequential number of this calculation within one reporting period, per footnote 3 (row 100): filled by individual entrepreneurs, independent professionals, or farm household members in case of repeated state registration of termination, or repeated filing of a deregistration application, within one reporting period — the footnote explicitly states the value ranges from 2 to 9.

  range: 2–9
• generalTaxSystemPeriod1From date optional

  The start date of a period during which the taxpayer was registered as an individual entrepreneur on the general taxation system. A genuine source finding: this label ('ФО – на загальній системі оподаткування') is printed identically, byte-for-byte, on both row 49 and row 51, each with its own separate з/по (from/to) date-range box — confirmed by comparing the raw cell codepoints of both labels. No distinguishing checkbox, footnote, or additional text was found anywhere on the sheet to differentiate the two occurrences (row 49's own date box does carry two extra empty 2-column merges, AF49:AG49 and AK49:AL49, not present on row 51's box, but these appear to be internal digit-entry sub-cells rather than a semantic marker). This may represent two separate stints of general-system registration within the same reporting year (e.g. de-registered then re-registered), or may be a template duplication artifact — this cycle discloses the ambiguity rather than guessing; see this document's own VERIFICATION.md. Modelled as a single date-typed field since section 8's own four period boxes print no число/місяць/рік sub-labels, only bare 'з'/'по' entry boxes.

• generalTaxSystemPeriod1To date optional

  The end date of the same period described by generalTaxSystemPeriod1From above.

• generalTaxSystemPeriod2From date optional

  The start date of a second period during which the taxpayer was registered as an individual entrepreneur on the general taxation system — the sheet's own second, identically-labelled occurrence of this payer type (row 51). See generalTaxSystemPeriod1From's own description for the full disclosure of this genuine, unexplained source duplication.

• generalTaxSystemPeriod2To date optional

  The end date of the same second period described by generalTaxSystemPeriod2From above.

• independentProfessionalActivityPeriodFrom date optional

  The start date of a period during which the taxpayer was registered as a person engaged in independent professional activity — the third of this section's four payer-type period boxes, printed once (no duplicate, unlike the general-tax-system row above).

• independentProfessionalActivityPeriodTo date optional

  The end date of the same period described by independentProfessionalActivityPeriodFrom above.

• farmHouseholdMemberPeriodFrom date optional

  The start date of a period during which the taxpayer was registered as a member of a farming household — the fourth and last of this section's payer-type period boxes.

• farmHouseholdMemberPeriodTo date optional

  The end date of the same period described by farmHouseholdMemberPeriodFrom above.

• afterTerminationFormType boolean optional

  Whether this filing's form type is 'after termination' (section 9 offers three selectable form-type scenarios; this is the first). This cycle could not locate a distinct checkbox merge cell adjacent to this label in the sheet's own !merges array — the label's own merge (E60:Q60) has no adjacent 2-column checkbox merge anywhere on the row before it. The exact fillable mechanism is therefore not fully confirmed from the sheet's cell/merge structure alone — disclosed here rather than silently assumed, the same pattern this registry found for Annex ЄСВ2's own pensionInsuranceSelected/socialInsuranceSelected fields.

• pensionAssignmentFormType boolean optional

  Whether this filing's form type is 'pension assignment' (section 9's second selectable scenario). As with afterTerminationFormType above, no distinct checkbox merge cell could be located adjacent to this label — its own cell (U60) carries no merge at all, unmerged and with no adjacent checkbox found anywhere on the row.

• materialSupportAssignmentFormType boolean optional

  Whether this filing's form type is 'assignment of material support/insurance payments' (section 9's third selectable scenario). Unlike afterTerminationFormType/pensionAssignmentFormType above, this line does have a distinct 2-column checkbox merge (AE60:AF60) separate from its own label merge (AG60:BM60) — the same 2-column checkbox-merge convention confirmed for declarationType's own checkboxes.

• januaryInsuredPersonCategory enum optional

  The category code of the insured person for Січень (january). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• januaryDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Січень (january) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• januaryContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Січень (january).

  range: 0–∞
• januaryContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Січень (january), per footnote 8 (row 105).

  range: 0–∞
• januaryAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Січень (january). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals januaryContributionBaseAmount multiplied by januaryContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• februaryInsuredPersonCategory enum optional

  The category code of the insured person for Лютий (february). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• februaryDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Лютий (february) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• februaryContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Лютий (february).

  range: 0–∞
• februaryContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Лютий (february), per footnote 8 (row 105).

  range: 0–∞
• februaryAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Лютий (february). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals februaryContributionBaseAmount multiplied by februaryContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• marchInsuredPersonCategory enum optional

  The category code of the insured person for Березень (march). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• marchDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Березень (march) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• marchContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Березень (march).

  range: 0–∞
• marchContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Березень (march), per footnote 8 (row 105).

  range: 0–∞
• marchAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Березень (march). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals marchContributionBaseAmount multiplied by marchContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• aprilInsuredPersonCategory enum optional

  The category code of the insured person for Квітень (april). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• aprilDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Квітень (april) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• aprilContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Квітень (april).

  range: 0–∞
• aprilContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Квітень (april), per footnote 8 (row 105).

  range: 0–∞
• aprilAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Квітень (april). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals aprilContributionBaseAmount multiplied by aprilContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• mayInsuredPersonCategory enum optional

  The category code of the insured person for Травень (may). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• mayDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Травень (may) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• mayContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Травень (may).

  range: 0–∞
• mayContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Травень (may), per footnote 8 (row 105).

  range: 0–∞
• mayAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Травень (may). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals mayContributionBaseAmount multiplied by mayContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• juneInsuredPersonCategory enum optional

  The category code of the insured person for Червень (june). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• juneDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Червень (june) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• juneContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Червень (june).

  range: 0–∞
• juneContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Червень (june), per footnote 8 (row 105).

  range: 0–∞
• juneAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Червень (june). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals juneContributionBaseAmount multiplied by juneContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• julyInsuredPersonCategory enum optional

  The category code of the insured person for Липень (july). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• julyDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Липень (july) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• julyContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Липень (july).

  range: 0–∞
• julyContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Липень (july), per footnote 8 (row 105).

  range: 0–∞
• julyAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Липень (july). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals julyContributionBaseAmount multiplied by julyContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• augustInsuredPersonCategory enum optional

  The category code of the insured person for Серпень (august). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• augustDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Серпень (august) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• augustContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Серпень (august).

  range: 0–∞
• augustContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Серпень (august), per footnote 8 (row 105).

  range: 0–∞
• augustAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Серпень (august). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals augustContributionBaseAmount multiplied by augustContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• septemberInsuredPersonCategory enum optional

  The category code of the insured person for Вересень (september). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• septemberDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Вересень (september) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• septemberContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Вересень (september).

  range: 0–∞
• septemberContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Вересень (september), per footnote 8 (row 105).

  range: 0–∞
• septemberAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Вересень (september). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals septemberContributionBaseAmount multiplied by septemberContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• octoberInsuredPersonCategory enum optional

  The category code of the insured person for Жовтень (october). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• octoberDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Жовтень (october) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• octoberContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Жовтень (october).

  range: 0–∞
• octoberContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Жовтень (october), per footnote 8 (row 105).

  range: 0–∞
• octoberAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Жовтень (october). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals octoberContributionBaseAmount multiplied by octoberContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• novemberInsuredPersonCategory enum optional

  The category code of the insured person for Листопад (november). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• novemberDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Листопад (november) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• novemberContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Листопад (november).

  range: 0–∞
• novemberContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Листопад (november), per footnote 8 (row 105).

  range: 0–∞
• novemberAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Листопад (november). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals novemberContributionBaseAmount multiplied by novemberContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• decemberInsuredPersonCategory enum optional

  The category code of the insured person for Грудень (december). voluntarily_insured_person and one_time_payer are NOT valid here — unlike Annex ЄСВ2's own two-value equivalent footnote. Per this sheet's own footnote 7 (row 104): farm_household_member = '4 – член фермерського господарства' (a member of a farming household); individual_entrepreneur_general_basis = '5 – фізична особа – підприємець на загальних підставах' (an individual entrepreneur on general grounds); independent_professional_income_recipient = '9 – особа, яка отримує дохід від незалежної професійної діяльності' (a person receiving income from independent professional activity). This matches Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9), not Annex ЄСВ2's two-value convention (codes 16/65).

  enum: farm_household_member | individual_entrepreneur_general_basis | independent_professional_income_recipient
• decemberDeclaredNetIncomeAmount number optional

  The amount of net income (profit) declared in the tax declaration, or the share of distributed income, for Грудень (december) — this table's own first data column, distinct from any equivalent column on Annex ЄСВ2/ЄСВ3's own three-column tables (neither carries a declared-income column; both are structured instead around a base amount and a contribution/liability amount).

  range: 0–∞
• decemberContributionBaseAmount number optional

  The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Грудень (december).

  range: 0–∞
• decemberContributionRatePercent number optional

  The unified social contribution rate, as a percentage, established by law and applied for Грудень (december), per footnote 8 (row 105).

  range: 0–∞
• decemberAccruedContributionAmount number optional

  The amount of unified social contribution accrued for Грудень (december). The column header itself states an explicit arithmetic formula — 'графа 4 × графа 5' (column 4 × column 5), i.e. this amount equals decemberContributionBaseAmount multiplied by decemberContributionRatePercent. This is the first explicit multiplication formula this registry's authored UA DPS annexes have found stated directly in a column header; however, GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3) supports only direct field-to-field comparison operators (equals/notEquals/greaterThan/etc. against a single compareTo field), not arithmetic products of two fields — so no crossFieldValidation rule is added here rather than fabricating an inexact approximation. Disclosed as a genuine spec-vocabulary gap in this document's own VERIFICATION.md.

  range: 0–∞
• totalDeclaredNetIncomeAmount number optional

  The table's own total declared net income (profit) amount across all twelve months ('УСЬОГО' row). The sheet prints no explicit summation formula for this total, so no crossFieldValidation rule ties it to the twelve monthly amounts — transcribed independently, consistent with this registry's established practice of reserving crossFieldValidation for relationships the source text states explicitly.

  range: 0–∞
• totalContributionBaseAmount number optional

  The table's own total contribution-base amount across all twelve months ('УСЬОГО' row). As with totalDeclaredNetIncomeAmount, no crossFieldValidation rule ties it to the twelve monthly base amounts, for the same reason.

  range: 0–∞
• totalAccruedContributionAmount number optional

  The table's own total accrued unified-contribution amount across all twelve months ('УСЬОГО' row). The category-code column (L82) and the contribution-rate-percent column (BC82) both print a literal 'х' placeholder on this total row instead of a value — confirmed directly from the sheet's own cells — since neither an enum code nor a percentage rate is meaningfully summable across months; this registry's schema accordingly omits total fields for those two columns, modelling only the three genuinely summable amount columns' own totals.

  range: 0–∞