{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ua/dps/individual-income-tax-declaration-annex-esv1",
  "version": "1.0.0",
  "title": "Ukraine Tax Declaration on Property Status and Income — Annex ЄСВ1 (Calculation of Accrued Income and Unified Social Contribution)",
  "description": "The State Tax Service of Ukraine's (Державна податкова служба України, DPS) \"Додаток ЄСВ1 до податкової декларації про майновий стан і доходи\" (Annex ЄСВ1 to the Tax Declaration on Property Status and Income) — the calculation of the sums of accrued income of insured persons and the sum of accrued unified social contribution (ЄСВ), filed by individual entrepreneurs, independent professionals, and farm household members. Tenth and last of the ten companion schedules disclosed as open backlog when the parent declaration (ua/dps/individual-income-tax-declaration, GOV-3531) was authored, closing that backlog in full: Annex АП (ua/dps/individual-income-tax-declaration-annex-ap, GOV-3588), Annex Ф4 (ua/dps/individual-income-tax-declaration-annex-f4, GOV-3623), Annex МПЗ (ua/dps/individual-income-tax-declaration-annex-mpz, GOV-3632), Annex Ф1 (ua/dps/individual-income-tax-declaration-annex-f1, GOV-3641), Annex КІК (ua/dps/individual-income-tax-declaration-annex-kik, GOV-3907/GOV-3996), Annex Ф2 (ua/dps/individual-income-tax-declaration-annex-f2, GOV-4002/GOV-4004), Annex ЄСВ3 (ua/dps/individual-income-tax-declaration-annex-esv3, GOV-4010), Annex Ф3 (ua/dps/individual-income-tax-declaration-annex-f3, GOV-4017/GOV-4019), and Annex ЄСВ2 (ua/dps/individual-income-tax-declaration-annex-esv2, GOV-4026) were modelled first. Approved within the same combined Excel template as the main declaration, by Order of the Ministry of Finance of Ukraine No. 859 of 2 October 2015, as amended by Order No. 119 of 26 February 2025 (the edition modelled here, effective for reporting periods from 1 January 2026). Published, unauthenticated, directly by the State Tax Service on tax.gov.ua as a legacy Excel (.xls) template's own dedicated 'ЄСВ 1' sheet. This v1.0.0 models the sheet in full: the taxpayer-identification header (including the same second, Pension-Fund-specific passport identifier and direct full-name field shared with Annex ЄСВ2/ЄСВ3), a genuine three-value declaration-type checkbox (original/revised original/corrective — unlike Annex ЄСВ2/ЄСВ3's own two-value convention), a paired reporting-period box and a second, distinct 'period being corrected' box (unique among this registry's authored UA DPS annexes, present because this schedule is the only ЄСВ-family sibling supporting an actual corrective filing), a split число/місяць/рік termination-registration date, an economic-activity classification code, a calculation sequence number, four payer-type period boxes (one of which is printed twice with byte-identical labels, a genuine disclosed source duplication), a three-option form-type selection, and a fixed twelve-month table (one row per calendar month, each carrying an insured-person category code, a declared net income amount, a contribution base amount, a contribution rate percentage, and an accrued contribution amount whose own column header states an explicit multiplication formula) plus its own total row. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Ukraine or the State Tax Service of Ukraine.",
  "status": "draft",
  "jurisdiction": {
    "country": "UA",
    "level": "national"
  },
  "authority": {
    "name": "Державна податкова служба України (State Tax Service of Ukraine)",
    "abbreviation": "DPS",
    "url": "https://tax.gov.ua"
  },
  "process": {
    "type": "filing",
    "language": "uk"
  },
  "source": {
    "url": "https://tax.gov.ua/data/normativ/000/001/65107/Podatkova_deklarats_ya_pro_maynoviy_stan_dohodi_vvoditsya_v_d_yu_z_01_s_chnya_2026_roku_.xls",
    "retrievedAt": "2026-07-20",
    "documentRef": "Форма Додатка ЄСВ1 до податкової декларації про майновий стан і доходи, затверджена наказом Міністерства фінансів України від 02.10.2015 № 859 (у редакції наказу від 26.02.2025 № 119), чинна з 01.01.2026 — аркуш 'ЄСВ 1'"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-20",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-20",
    "notes": "GovSchema Standard Research cycle GOV-4037, closing Ukraine's own disclosed Taxes companion-schedule backlog by authoring the tenth and last of ten companion schedules to ua/dps/individual-income-tax-declaration (GOV-3531): Annex ЄСВ1 (calculation of accrued income and unified social contribution), after Annex АП, Annex Ф4, Annex МПЗ, Annex Ф1, Annex КІК, Annex Ф2, Annex ЄСВ3, Annex Ф3, and Annex ЄСВ2. Re-fetched the same source workbook the parent declaration and all nine prior annexes cite (via the Wayback Machine mirror at its exact timestamped snapshot URL, since tax.gov.ua itself still 403s direct sandbox fetches), confirmed byte-identical to the previously recorded sha256 (7c67f4c421a1a8fc610f9226819d223debcb56b3fd1fc3d5f75ce0247cc7f0ac) across eleven cycles now. Parsed the workbook's own 'ЄСВ 1' sheet (!ref A1:CA244, 241 merges, the largest of the four remaining candidates by merge count, as pre-sized by the GOV-4010 cycle) cell-by-cell with the xlsx npm package, cross-referencing the sheet's own !merges array to resolve exactly which column range each label, entry box, and checkbox spans, confirming the sheet's actual printed content ends at row 109 despite the !ref's own 244-row declared extent (rows 110-244 are blank print-area padding, the same pattern found on every prior UA DPS annex sized this way). Models the sheet in full, disclosing several genuine structural differences from its closest siblings (Annex ЄСВ2/ЄСВ3) rather than assuming identity: a genuinely three-value declarationType enum (confirmed via three distinct checkbox merges, unlike ЄСВ2/ЄСВ3's two-value convention), a second 'period being corrected' box unique to this schedule (since only ЄСВ1 supports an actual corrective filing among the three ЄСВ siblings), a split число/місяць/рік termination-registration date (unlike ЄСВ2's five undated fields), four payer-type period boxes of which one ('ФО – на загальній системі оподаткування') is printed with a byte-identical duplicate label and no distinguishing checkbox or footnote found anywhere on the sheet — disclosed as a genuine, unresolved source ambiguity rather than guessed at, and a monthly table whose sixth column header states an explicit multiplication formula ('графа 4 × графа 5') that GovSchema's own crossFieldValidation vocabulary (GSP-0013 §3, field-to-field comparison operators only) cannot express — the first such spec-vocabulary gap this registry's UA DPS annex series has found, disclosed rather than approximated. Both validators pass at 556/556; 9 conformance fixtures. See the Taxes vertical section below and the document's own VERIFICATION.md for the full record."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-20"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerTaxNumberOrPassport",
      "label": "Реєстраційний номер облікової картки платника податків або серія (за наявності) та номер паспорта",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "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.",
      "sourceRef": "Rows 15-18: '1. Реєстраційний номер облікової картки платника податків або серія (за наявності) та номер паспорта (для фізичних осіб, які через свої релігійні переконання відмовляються від прийняття реєстраційного номера облікової картки платника податків та офіційно повідомили про це відповідний контролюючий орган і мають відмітку у паспорті)'",
      "validation": {
        "minLength": 1,
        "maxLength": 50
      }
    },
    {
      "name": "pensionFundIdentificationPassport",
      "label": "Серія (за наявності) та номер паспорта для ідентифікації платника єдиного внеску у Пенсійному фонді України",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "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).",
      "sourceRef": "Rows 20-23: '2. Серія (за наявності) та номер паспорта для ідентифікації платника єдиного внеску у Пенсійному фонді України*'; footnote * at row 97",
      "validation": {
        "minLength": 1,
        "maxLength": 50
      }
    },
    {
      "name": "fullName",
      "label": "Прізвище (за наявності), ім'я, по батькові (за наявності)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "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.",
      "sourceRef": "Row 24: '3. Прізвище (за наявності), імя, по батькові (за наявності)' (verbatim, including the source's own missing apostrophe)",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "declarationType",
      "label": "Тип декларації",
      "type": "enum",
      "required": true,
      "description": "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.",
      "sourceRef": "Row 31: 'Звітна' (checkbox C31:D31, label E31:H31) / 'Звітна нова' (checkbox I31:J31, label K31:Q31) / 'Уточнююча' (checkbox R31:S31, label at T31)",
      "validation": {
        "enum": [
          "original",
          "revised_original",
          "corrective"
        ]
      }
    },
    {
      "name": "reportingPeriodYear",
      "label": "Звітний (податковий) період: рік",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 31, column AV: 'Звітний (податковий) період:' — рік2; footnotes 1/2 at rows 98/99",
      "validation": {
        "minimum": 1991
      }
    },
    {
      "name": "reportingPeriodMonth",
      "label": "Звітний (податковий) період: місяць",
      "type": "integer",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 35, column AQ: 'Довідкова1' — місяць; footnote 1 at row 98",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "correctedPeriodYear",
      "label": "Звітний (податковий) період, що уточнюється: рік",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 28 header text; row 31, column BR: 'рік2' (second occurrence); footnote 2 at row 99",
      "validation": {
        "minimum": 1991
      }
    },
    {
      "name": "correctedPeriodMonth",
      "label": "Звітний (податковий) період, що уточнюється: місяць",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 35, column BL: 'місяць' (second occurrence); footnote 2 at row 99",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "terminationRegistrationDay",
      "label": "Дата державної реєстрації припинення: число",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 38, column AQ: '5. Дата державної реєстрації припинення...' — число",
      "validation": {
        "minimum": 1,
        "maximum": 31
      }
    },
    {
      "name": "terminationRegistrationMonth",
      "label": "Дата державної реєстрації припинення: місяць",
      "type": "integer",
      "required": false,
      "description": "The month component of the same termination/deregistration date described by terminationRegistrationDay above.",
      "sourceRef": "Row 38, column BA: 'місяць'",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "terminationRegistrationYear",
      "label": "Дата державної реєстрації припинення: рік",
      "type": "integer",
      "required": false,
      "description": "The year component of the same termination/deregistration date described by terminationRegistrationDay above.",
      "sourceRef": "Row 38, column BR: 'рік'; row 39: 'або дата подання до контролюючого органу заяви про зняття з обліку платника єдиного внеску'",
      "validation": {
        "minimum": 1991
      }
    },
    {
      "name": "mainEconomicActivityCode",
      "label": "Код основного виду економічної діяльності",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 42: '6. Код основного виду економічної діяльності'",
      "validation": {
        "minLength": 1,
        "maxLength": 20
      }
    },
    {
      "name": "calculationSequenceNumber",
      "label": "Номер розрахунку в періоді",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 45: '7. Номер розрахунку в періоді 3'; footnote 3 at row 100",
      "validation": {
        "minimum": 2,
        "maximum": 9
      }
    },
    {
      "name": "generalTaxSystemPeriod1From",
      "label": "ФО – на загальній системі оподаткування: з (1)",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 49: 'ФО – на загальній системі оподаткування' — 'з' (from), row 49"
    },
    {
      "name": "generalTaxSystemPeriod1To",
      "label": "ФО – на загальній системі оподаткування: по (1)",
      "type": "date",
      "required": false,
      "description": "The end date of the same period described by generalTaxSystemPeriod1From above.",
      "sourceRef": "Row 49: 'по' (to)"
    },
    {
      "name": "generalTaxSystemPeriod2From",
      "label": "ФО – на загальній системі оподаткування: з (2)",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 51: 'ФО – на загальній системі оподаткування' (second occurrence) — 'з' (from)"
    },
    {
      "name": "generalTaxSystemPeriod2To",
      "label": "ФО – на загальній системі оподаткування: по (2)",
      "type": "date",
      "required": false,
      "description": "The end date of the same second period described by generalTaxSystemPeriod2From above.",
      "sourceRef": "Row 51: 'по' (to)"
    },
    {
      "name": "independentProfessionalActivityPeriodFrom",
      "label": "Особа, яка провадить незалежну професійну діяльність: з",
      "type": "date",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 53: 'Особа, яка провадить незалежну професійну діяльність' — 'з' (from)"
    },
    {
      "name": "independentProfessionalActivityPeriodTo",
      "label": "Особа, яка провадить незалежну професійну діяльність: по",
      "type": "date",
      "required": false,
      "description": "The end date of the same period described by independentProfessionalActivityPeriodFrom above.",
      "sourceRef": "Row 53: 'по' (to)"
    },
    {
      "name": "farmHouseholdMemberPeriodFrom",
      "label": "Член фермерського господарства: з",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 55: 'Член фермерського господарства' — 'з' (from)"
    },
    {
      "name": "farmHouseholdMemberPeriodTo",
      "label": "Член фермерського господарства: по",
      "type": "date",
      "required": false,
      "description": "The end date of the same period described by farmHouseholdMemberPeriodFrom above.",
      "sourceRef": "Row 55: 'по' (to)"
    },
    {
      "name": "afterTerminationFormType",
      "label": "після припинення",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 58/60: '9. Тип форми:' — 'після припинення4'; footnote 4 at row 101"
    },
    {
      "name": "pensionAssignmentFormType",
      "label": "призначення пенсії",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 60: 'призначення пенсії 5'; footnote 5 at row 102"
    },
    {
      "name": "materialSupportAssignmentFormType",
      "label": "призначення матеріального забезпечення, страхових виплат",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 60: 'призначення матеріального забезпечення, страхових виплат6' — checkbox at AE60:AF60; footnote 6 at row 103"
    },
    {
      "name": "januaryInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 70 ('Січень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "januaryDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 70 ('Січень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "januaryContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Січень (january).",
      "sourceRef": "Row 70 ('Січень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "januaryContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Січень (january), per footnote 8 (row 105).",
      "sourceRef": "Row 70 ('Січень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "januaryAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 70 ('Січень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "februaryInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 71 ('Лютий'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "februaryDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 71 ('Лютий'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "februaryContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Лютий (february).",
      "sourceRef": "Row 71 ('Лютий'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "februaryContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Лютий (february), per footnote 8 (row 105).",
      "sourceRef": "Row 71 ('Лютий'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "februaryAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 71 ('Лютий'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "marchInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 72 ('Березень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "marchDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 72 ('Березень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "marchContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Березень (march).",
      "sourceRef": "Row 72 ('Березень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "marchContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Березень (march), per footnote 8 (row 105).",
      "sourceRef": "Row 72 ('Березень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "marchAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 72 ('Березень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aprilInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 73 ('Квітень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "aprilDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 73 ('Квітень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aprilContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Квітень (april).",
      "sourceRef": "Row 73 ('Квітень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aprilContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Квітень (april), per footnote 8 (row 105).",
      "sourceRef": "Row 73 ('Квітень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aprilAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 73 ('Квітень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mayInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 74 ('Травень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "mayDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 74 ('Травень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mayContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Травень (may).",
      "sourceRef": "Row 74 ('Травень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mayContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Травень (may), per footnote 8 (row 105).",
      "sourceRef": "Row 74 ('Травень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mayAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 74 ('Травень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "juneInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 75 ('Червень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "juneDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 75 ('Червень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "juneContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Червень (june).",
      "sourceRef": "Row 75 ('Червень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "juneContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Червень (june), per footnote 8 (row 105).",
      "sourceRef": "Row 75 ('Червень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "juneAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 75 ('Червень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "julyInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 76 ('Липень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "julyDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 76 ('Липень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "julyContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Липень (july).",
      "sourceRef": "Row 76 ('Липень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "julyContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Липень (july), per footnote 8 (row 105).",
      "sourceRef": "Row 76 ('Липень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "julyAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 76 ('Липень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "augustInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 77 ('Серпень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "augustDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 77 ('Серпень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "augustContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Серпень (august).",
      "sourceRef": "Row 77 ('Серпень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "augustContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Серпень (august), per footnote 8 (row 105).",
      "sourceRef": "Row 77 ('Серпень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "augustAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 77 ('Серпень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "septemberInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 78 ('Вересень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "septemberDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 78 ('Вересень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "septemberContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Вересень (september).",
      "sourceRef": "Row 78 ('Вересень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "septemberContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Вересень (september), per footnote 8 (row 105).",
      "sourceRef": "Row 78 ('Вересень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "septemberAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 78 ('Вересень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "octoberInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 79 ('Жовтень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "octoberDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 79 ('Жовтень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "octoberContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Жовтень (october).",
      "sourceRef": "Row 79 ('Жовтень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "octoberContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Жовтень (october), per footnote 8 (row 105).",
      "sourceRef": "Row 79 ('Жовтень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "octoberAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 79 ('Жовтень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "novemberInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 80 ('Листопад'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "novemberDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 80 ('Листопад'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "novemberContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Листопад (november).",
      "sourceRef": "Row 80 ('Листопад'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "novemberContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Листопад (november), per footnote 8 (row 105).",
      "sourceRef": "Row 80 ('Листопад'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "novemberAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 80 ('Листопад'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "decemberInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 81 ('Грудень'), column L: 'Код категорії застрахованої особи7'; footnote 7 at row 104",
      "validation": {
        "enum": [
          "farm_household_member",
          "individual_entrepreneur_general_basis",
          "independent_professional_income_recipient"
        ]
      }
    },
    {
      "name": "decemberDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 81 ('Грудень'), column U: 'Сума чистого доходу (прибутку), заявлена в податковій декларації / частка розподіленого доходу (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "decemberContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини",
      "type": "number",
      "required": false,
      "description": "The amount of income, capped at the legally established maximum base, on which the unified social contribution accrues for Грудень (december).",
      "sourceRef": "Row 81 ('Грудень'), column AL: 'Сума доходу, на яку нараховується єдиний внесок, з урахуванням максимальної величини (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "decemberContributionRatePercent",
      "label": "Розмір єдиного внеску, відсотки",
      "type": "number",
      "required": false,
      "description": "The unified social contribution rate, as a percentage, established by law and applied for Грудень (december), per footnote 8 (row 105).",
      "sourceRef": "Row 81 ('Грудень'), column BC: 'Розмір єдиного внеску, відсотки8'; footnote 8 at row 105",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "decemberAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 81 ('Грудень'), column BJ: 'Сума нарахованого єдиного внеску (графа 4 × графа 5) (грн, коп.)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalDeclaredNetIncomeAmount",
      "label": "Сума чистого доходу (прибутку)... — УСЬОГО",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 82 ('УСЬОГО'), column U",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalContributionBaseAmount",
      "label": "Сума доходу, на яку нараховується єдиний внесок... — УСЬОГО",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 82 ('УСЬОГО'), column AL",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalAccruedContributionAmount",
      "label": "Сума нарахованого єдиного внеску — УСЬОГО",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 82 ('УСЬОГО'), column BJ; row 82 columns L and BC each print a literal 'х' (not modelled)",
      "validation": {
        "minimum": 0
      }
    }
  ],
  "documents": [
    {
      "id": "esv1Attestation",
      "label": "Attestation of accuracy",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "Наведена інформація є правильною.",
      "sourceRef": "Row 106, preceding the signature block ('Фізична особа – платник податку або уповноважена особа', row 107). Verbatim from the sheet, trailing period (not colon), matching Annex ЄСВ3's own equivalent sentence rather than Annex ЄСВ2's own colon-terminated version."
    }
  ]
}