{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ua/dps/individual-income-tax-declaration-annex-esv2",
  "version": "1.0.0",
  "title": "Ukraine Tax Declaration on Property Status and Income — Annex ЄСВ2 (Voluntary Unified Social Contribution Calculation)",
  "description": "The State Tax Service of Ukraine's (Державна податкова служба України, DPS) \"Додаток ЄСВ2 до податкової декларації про майновий стан і доходи\" (Annex ЄСВ2 to the Tax Declaration on Property Status and Income) — the calculation of the amounts of voluntary contributions to be paid under an agreement on voluntary participation in the mandatory state social insurance system, filed per calendar year covered by that agreement. Ninth of the ten companion schedules disclosed as open backlog when the parent declaration (ua/dps/individual-income-tax-declaration, GOV-3531) was authored, and ninth of those ten to be modelled, after 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), and Annex Ф3 (ua/dps/individual-income-tax-declaration-annex-f3, GOV-4017/GOV-4019). 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 2' sheet. This v1.0.0 models the sheet in full: the taxpayer-identification header (including a second, Pension-Fund-specific passport identifier and a direct full-name field, shared with Annex ЄСВ3), the two-value declaration-type/period header, the voluntary-participation agreement's own identification fields (agreement number, conclusion/expiration/termination dates, a previous-period date range, and a payment date — none printed with 'число'/'місяць'/'рік' sub-labels, unlike Annex ЄСВ3's own audit-act date), the two selectable insurance types and the coefficient-2 payment mark, a headline total voluntary-contributions figure, and the fixed twelve-month table (one row per calendar month, each carrying an insured-person category code, a base amount, a voluntary-contributions amount, and a total days-of-service figure — a four-column table, one column wider than Annex ЄСВ3's own three-column equivalent) 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 ЄСВ2 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 2'"
  },
  "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-4026, deepening Ukraine's own disclosed Taxes backlog by authoring the ninth of ten companion schedules to ua/dps/individual-income-tax-declaration (GOV-3531): Annex ЄСВ2 (voluntary unified social contribution calculation), after Annex АП, Annex Ф4, Annex МПЗ, Annex Ф1, Annex КІК, Annex Ф2, Annex ЄСВ3, and Annex Ф3. Re-fetched the same source workbook the parent declaration and all eight 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 ten cycles now. Parsed the workbook's own 'ЄСВ 2' sheet (!ref A1:CZ250, 211 merges) cell-by-cell with the xlsx npm package, cross-referencing the sheet's own !merges array to resolve exactly which column range each label and input cell spans, confirming the sheet's actual printed content ends at row 115 despite the !ref's own 250-row declared extent (rows 116-250 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 sibling Annex ЄСВ3 rather than assuming identity: a voluntary-participation agreement's own identification fields (in place of ЄСВ3's audit-act fields), five date entries with no 'число'/'місяць'/'рік' sub-labels (modelled as single date-typed fields, unlike ЄСВ3's split day/month/year integers), two insurance-type selection lines with no confirmed adjacent checkbox merge cell (disclosed as an ambiguity, not guessed), a coefficient-2 payment mark that does have a confirmed checkbox merge, a headline total field ahead of the table (unique among this registry's authored UA DPS annexes), and a four-column (not three-column) monthly table carrying an extra days-of-service figure, with a two-value (not three-value) insured-person-category enum. Both validators pass at 555/555; 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 ЄСВ3, matching the same convention. Footnote * (row 106) gives the expected format for passport-book holders (БКNNXXXXXX) and ID-card holders (ПХХХХХХХХХ).",
      "sourceRef": "Rows 20-21: '2. Серія (за наявності) та номер паспорта для ідентифікації платника єдиного внеску у Пенсійному фонді України*'; footnote * at row 106",
      "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 ЄСВ3), rather than relying solely on the main declaration's own taxpayerFullName field — consistent with this schedule's own capacity to be filed as its own distinct calculation, potentially for a different year than the main declaration's own reporting period. Note: the sheet's own printed cell (row 24) literally reads 'імя' without an apostrophe, unlike Annex ЄСВ3's own equivalent cell which prints 'ім'я' with one — a minor source-text inconsistency within the same workbook, 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). As with Annex ЄСВ3, this sheet's own printed checkboxes offer only these two values, not the three-value ('corrective'/'Уточнююча' included) convention most other authored companion schedules share — confirmed via a full non-empty-cell dump of the sheet's entire printed extent (rows 1-115), which found no third checkbox cell or 'Уточнююча' label anywhere. A stray 'Звітний (податковий) період, що уточнюється:' label fragment does appear in the row 28 header text (columns AC/BD), carried over from the master template's own column-group header, but corresponds to no actual input cell or checkbox on this sheet — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 28/31: 'Тип декларації:' — Звітна (D31:E31 checkbox, F31:J31 label) / Звітна нова (L31:M31 checkbox, N31:V31 label)",
      "validation": {
        "enum": [
          "original",
          "revised_original"
        ]
      }
    },
    {
      "name": "reportingPeriodYear",
      "label": "Звітний (податковий) період: рік",
      "type": "integer",
      "required": false,
      "description": "The calendar year in which this calculation is filed. Footnote 2 (row 108) scopes this box to the same declaration types as reportingPeriodMonth below.",
      "sourceRef": "Row 31, columns BY-CA: 'Звітний (податковий) період:' — рік2; footnote 2 at row 108",
      "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, per footnote 1 (row 107): filled in by persons participating in voluntary insurance ('добровільне страхування'), in an 'original' or 'revised original' (not 'corrective', which this sheet does not offer anyway) declaration — the same 'Довідкова' period-month gating convention this registry established for ua/dps/individual-income-tax-declaration-annex-ap and reused for Annex Ф2 and Annex ЄСВ3, applied here to this schedule's own filer population (voluntary participants) rather than each sibling's own distinct scope.",
      "sourceRef": "Row 35, column BS: 'Довідкова1' — місяць; footnote 1 at row 107",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "calculationYear",
      "label": "Рік, за який формується розрахунок",
      "type": "integer",
      "required": true,
      "description": "The calendar year for which this calculation of voluntary contributions is generated. This is the schedule's own operative period field — distinct from reportingPeriodYear/reportingPeriodMonth above, which record only when this calculation itself is filed.",
      "sourceRef": "Row 38: '5. Рік, за який формується розрахунок'",
      "validation": {
        "minimum": 1991
      }
    },
    {
      "name": "calculationSequenceNumber",
      "label": "Номер розрахунку в декларації",
      "type": "integer",
      "required": false,
      "description": "The sequential number of this calculation among possibly several ЄСВ2 calculations attached to the same declaration, per footnote 3 (row 109): a declaration may include several calculations of voluntary contributions filed under one voluntary-participation agreement, each with its own table specifying data separately for a given year.",
      "sourceRef": "Row 40: 'Номер розрахунку в декларації 3'; footnote 3 at row 109",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "contractNumber",
      "label": "№ договору про добровільну участь у системі загальнообов'язкового державного соціального страхування",
      "type": "string",
      "required": true,
      "description": "The reference number of the voluntary-participation agreement ('договір про добровільну участь') this calculation is filed under. This field, and the agreement dates below, are unique to this schedule among this registry's authored UA DPS annexes: Annex ЄСВ3's own equivalent identifying field is a documentary-audit act's own date and number, not a voluntary-participation agreement — a genuine structural difference between the two 'ЄСВ' sibling schedules, reflecting that each covers a distinct scenario under the Tax Code (audit-triggered adjustment vs. voluntary self-insurance).",
      "sourceRef": "Rows 43-44: '6. № договору про добровільну участь у системі загальнообов'язкового державного соціального страхування:'",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "contractConclusionDate",
      "label": "Дата укладання договору",
      "type": "date",
      "required": true,
      "description": "The date the voluntary-participation agreement was concluded. Unlike Annex ЄСВ3's own single audit-act date (which the sheet explicitly labels with 'число'/'місяць'/'рік' text next to distinct column positions, letting that schedule split it into three separate day/month/year integer fields), none of this schedule's own five date entries (this one, contractExpirationDate, contractTerminationDate, the previous-period from/to pair, and paymentDate) print any such 'число'/'місяць'/'рік' sub-labels — confirmed via a full non-empty-cell dump of the sheet's entire printed extent. Each prints only bare numeric entry boxes separated by two literal '.' characters (a dd.mm.yyyy layout implied by convention, not by printed text). Modelled here as a single date-typed field (matching the main declaration's own filingDate convention) rather than fabricating day/month/year column boundaries this cycle could not independently confirm from the sheet's own printed cells — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 47: 'Дата укладання договору:' — dd.mm.yyyy entry boxes, dots at columns BO and BT"
    },
    {
      "name": "contractExpirationDate",
      "label": "Дата закінчення дії договору",
      "type": "date",
      "required": false,
      "description": "The date the voluntary-participation agreement's term expires, if applicable. As with contractConclusionDate, modelled as a single date-typed field since the sheet prints no day/month/year sub-labels for this entry, only dot-separated numeric boxes.",
      "sourceRef": "Row 49: 'Дата закінчення дії договору:' — dd.mm.yyyy entry boxes, dots at columns BO and BT"
    },
    {
      "name": "contractTerminationDate",
      "label": "Дата розірвання договору",
      "type": "date",
      "required": false,
      "description": "The date the voluntary-participation agreement was terminated (rescinded), if applicable. As with contractConclusionDate, modelled as a single date-typed field since the sheet prints no day/month/year sub-labels for this entry, only dot-separated numeric boxes.",
      "sourceRef": "Row 51: 'Дата розірвання договору:' — dd.mm.yyyy entry boxes, dots at columns BO and BT"
    },
    {
      "name": "previousPeriodFrom",
      "label": "Попередній період, згідно з договором, за який сплачується єдиний внесок: з",
      "type": "date",
      "required": false,
      "description": "The start date of a prior period, under the same agreement, for which the unified social contribution is being paid by this calculation. As with contractConclusionDate, modelled as a single date-typed field since the sheet prints no day/month/year sub-labels for this entry, only dot-separated numeric boxes.",
      "sourceRef": "Rows 53-54: 'Попередній період, згідно з договором, за який сплачується єдиний внесок:' — 'з' (from), dd.mm.yyyy entry boxes, dots at columns AT and AY"
    },
    {
      "name": "previousPeriodTo",
      "label": "Попередній період, згідно з договором, за який сплачується єдиний внесок: по",
      "type": "date",
      "required": false,
      "description": "The end date of the same prior period described by previousPeriodFrom above. As with contractConclusionDate, modelled as a single date-typed field since the sheet prints no day/month/year sub-labels for this entry, only dot-separated numeric boxes.",
      "sourceRef": "Row 54: 'по' (to), dd.mm.yyyy entry boxes, dots at columns BO and BT"
    },
    {
      "name": "paymentDate",
      "label": "Дата здійснення сплати",
      "type": "date",
      "required": false,
      "description": "The date the voluntary contribution payment described by this calculation was made. As with contractConclusionDate, modelled as a single date-typed field since the sheet prints no day/month/year sub-labels for this entry, only dot-separated numeric boxes.",
      "sourceRef": "Row 56: 'Дата здійснення сплати:' — dd.mm.yyyy entry boxes, dots at columns BO and BT"
    },
    {
      "name": "pensionInsuranceSelected",
      "label": "у загальнообов'язковому державному пенсійному страхуванні",
      "type": "boolean",
      "required": false,
      "description": "Whether mandatory state pension insurance is one of the types of social insurance chosen under the voluntary-participation agreement (section 8 offers two selectable types; this is the first). Modelled as a boolean given the line's own selectable-item phrasing; unlike declarationType (D31:E31/L31:M31) and coefficient2Applied (CA70:CB70) below, 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 (A65:AR65) runs the full row width with no adjacent 2-column checkbox merge found elsewhere on the row. The exact fillable mechanism (checkbox vs. a plain textual mark) is therefore not fully confirmed from the sheet's cell/merge structure alone — disclosed here rather than silently assumed; see this document's own VERIFICATION.md.",
      "sourceRef": "Row 65: '8. Обрані види загальнообов'язкового державного соціального страхування на умовах договору про добровільну участь:' — 'у загальнообов'язковому державному пенсійному страхуванні'"
    },
    {
      "name": "socialInsuranceSelected",
      "label": "у загальнообов'язковому державному соціальному страхуванні",
      "type": "boolean",
      "required": false,
      "description": "Whether mandatory state social insurance is one of the types of social insurance chosen under the voluntary-participation agreement (section 8 offers two selectable types; this is the second). As with pensionInsuranceSelected above, no distinct checkbox merge cell could be located adjacent to this label via the sheet's own !merges array — the same disclosed ambiguity applies.",
      "sourceRef": "Row 67: '8. Обрані види загальнообов'язкового державного соціального страхування на умовах договору про добровільну участь:' — 'у загальнообов'язковому державному соціальному страхуванні'"
    },
    {
      "name": "coefficient2Applied",
      "label": "Позначка про сплату добровільних внесків із застосуванням коефіцієнта 2",
      "type": "boolean",
      "required": false,
      "description": "Whether the voluntary contributions recorded by this calculation were paid applying a coefficient of 2 (a legally provided multiplier for certain voluntary-insurance payment scenarios). Unlike pensionInsuranceSelected/socialInsuranceSelected above, this line does have a distinct 2-column checkbox merge (CA70:CB70) separate from its own label merge (A70:BD70), matching the same 2-column checkbox-merge convention this cycle confirmed for declarationType's own D31:E31/L31:M31 checkboxes.",
      "sourceRef": "Row 70: '9. Позначка про сплату добровільних внесків із застосуванням коефіцієнта 2:' — checkbox at CA70:CB70"
    },
    {
      "name": "declaredTotalVoluntaryContributionsAmount",
      "label": "Загальна сума добровільних внесків на загальнообов'язкове державне соціальне страхування",
      "type": "number",
      "required": false,
      "description": "The headline total sum of voluntary contributions to mandatory state social insurance, stated as its own line item (section 10) before the twelve-month table below. A genuine structural feature unique to this schedule among this registry's authored UA DPS annexes: no sibling schedule prints a standalone headline total ahead of its own repeating table. This may restate the same figure as totalVoluntaryContributionsAmount below (the table's own 'УСЬОГО' row total for the same underlying quantity), but the sheet prints no explicit formula tying the two together, so this cycle transcribes both independently rather than inventing an equality the source text does not state — consistent with this registry's established practice for total-row fields (see Annex ЄСВ3's own equivalent finding).",
      "sourceRef": "Row 73, columns BM-CC: '10. Загальна сума добровільних внесків на загальнообов'язкове державне соціальне страхування:' — грн (BS73:BU73), коп. (CA73:CC73)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "januaryInsuredPersonCategory",
      "label": "Код категорії застрахованої особи",
      "type": "enum",
      "required": false,
      "description": "The category code of the insured person for Січень (january), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 79 ('Січень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "januaryBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Січень (january), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 79 ('Січень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "januaryVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Січень (january). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 79 ('Січень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "januaryDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Січень (january) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 79 ('Січень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 80 ('Лютий'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "februaryBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Лютий (february), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 80 ('Лютий'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "februaryVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Лютий (february). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 80 ('Лютий'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "februaryDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Лютий (february) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 80 ('Лютий'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 81 ('Березень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "marchBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Березень (march), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 81 ('Березень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "marchVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Березень (march). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 81 ('Березень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "marchDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Березень (march) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 81 ('Березень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 82 ('Квітень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "aprilBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Квітень (april), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 82 ('Квітень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aprilVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Квітень (april). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 82 ('Квітень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aprilDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Квітень (april) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 82 ('Квітень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 83 ('Травень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "mayBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Травень (may), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 83 ('Травень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mayVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Травень (may). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 83 ('Травень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mayDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Травень (may) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 83 ('Травень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 84 ('Червень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "juneBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Червень (june), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 84 ('Червень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "juneVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Червень (june). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 84 ('Червень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "juneDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Червень (june) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 84 ('Червень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 85 ('Липень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "julyBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Липень (july), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 85 ('Липень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "julyVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Липень (july). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 85 ('Липень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "julyDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Липень (july) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 85 ('Липень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 86 ('Серпень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "augustBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Серпень (august), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 86 ('Серпень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "augustVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Серпень (august). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 86 ('Серпень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "augustDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Серпень (august) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 86 ('Серпень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 87 ('Вересень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "septemberBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Вересень (september), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 87 ('Вересень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "septemberVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Вересень (september). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 87 ('Вересень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "septemberDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Вересень (september) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 87 ('Вересень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 88 ('Жовтень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "octoberBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Жовтень (october), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 88 ('Жовтень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "octoberVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Жовтень (october). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 88 ('Жовтень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "octoberDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Жовтень (october) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 88 ('Жовтень'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 89 ('Листопад'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "novemberBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Листопад (november), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 89 ('Листопад'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "novemberVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Листопад (november). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 89 ('Листопад'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "novemberDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Листопад (november) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 89 ('Листопад'), columns BW-CB: 'Усього повних днів стажу'",
      "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), per the sheet's own footnote 4 (row 110): voluntarily_insured_person = '16 – особа, яка страхується добровільно' (a person who insures voluntarily); one_time_payer = '65 – особа, яка здійснює одноразову сплату єдиного внеску' (a person making a one-time payment of the unified social contribution). This is a genuinely two-value enum, unlike Annex ЄСВ3's own three-value equivalent footnote (codes 4/5/9) — confirmed via a full non-empty-cell dump of this sheet's own printed extent.",
      "sourceRef": "Row 90 ('Грудень'), columns O-V: 'Код категорії застрахованої особи4'; footnote 4 at row 110",
      "validation": {
        "enum": [
          "voluntarily_insured_person",
          "one_time_payer"
        ]
      }
    },
    {
      "name": "decemberBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат",
      "type": "number",
      "required": false,
      "description": "The amount from which the insurance contribution was paid for Грудень (december), used to calculate insurance payouts. Unlike Annex ЄСВ3's own equivalent monthly column ('Сума, з якої розраховано зобов'язання з єдиного внеску'), this sheet's own column header text is worded around insurance payouts rather than an ЄСВ liability calculation, consistent with this schedule's own voluntary-insurance (not audit-adjustment) subject matter.",
      "sourceRef": "Row 90 ('Грудень'), columns W-AV: 'Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат' (грн W-AR, коп. AS-AV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "decemberVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків",
      "type": "number",
      "required": false,
      "description": "The amount of voluntary contributions paid for Грудень (december). A genuine fourth data column this schedule's own table carries that Annex ЄСВ3's own three-column (category/base amount/liability amount) table does not — see daysOfService below for the fifth.",
      "sourceRef": "Row 90 ('Грудень'), columns AW-BV: 'Сума добровільних внесків' (грн AW-BR, коп. BS-BV)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "decemberDaysOfService",
      "label": "Усього повних днів стажу",
      "type": "integer",
      "required": false,
      "description": "The total number of full days of insurance service (стаж) credited for Грудень (december) as a result of the voluntary contributions paid. This is the table's own fifth column, present on no other authored UA DPS annex's own repeating table — a genuine structural feature unique to this schedule, reflecting that voluntary contributions here directly accrue pension/insurance service days rather than merely adjusting a liability amount.",
      "sourceRef": "Row 90 ('Грудень'), columns BW-CB: 'Усього повних днів стажу'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalBaseAmount",
      "label": "Сума, з якої сплачено страховий внесок і яка використовується для обчислення страхових виплат — УСЬОГО",
      "type": "number",
      "required": false,
      "description": "The table's own total base 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 base amounts above — transcribed independently, consistent with this registry's established practice of reserving crossFieldValidation for relationships the source text states explicitly.",
      "sourceRef": "Row 91 ('УСЬОГО'), columns W-AV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalVoluntaryContributionsAmount",
      "label": "Сума добровільних внесків — УСЬОГО",
      "type": "number",
      "required": false,
      "description": "The table's own total voluntary contributions amount across all twelve months ('УСЬОГО' row). As with totalBaseAmount, no crossFieldValidation rule ties it to the twelve monthly voluntary-contribution amounts, for the same reason. May restate declaredTotalVoluntaryContributionsAmount above (section 10's own headline total for the same underlying quantity); see that field's own description for why no equality is asserted between the two.",
      "sourceRef": "Row 91 ('УСЬОГО'), columns AW-BV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalDaysOfService",
      "label": "Усього повних днів стажу — УСЬОГО",
      "type": "integer",
      "required": false,
      "description": "The table's own total number of full days of insurance service across all twelve months ('УСЬОГО' row). As with totalBaseAmount, no crossFieldValidation rule ties it to the twelve monthly daysOfService values, for the same reason.",
      "sourceRef": "Row 91 ('УСЬОГО'), columns BW-CB",
      "validation": {
        "minimum": 0
      }
    }
  ],
  "documents": [
    {
      "id": "esv2Attestation",
      "label": "Attestation of accuracy",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "Наведена інформація є правильною:",
      "sourceRef": "Row 111, preceding the signature block ('Фізична особа – платник податку або уповноважена особа', row 113). Verbatim from the sheet, including its own trailing colon — unlike Annex ЄСВ3's own equivalent sentence (row 86), which prints no trailing punctuation at all."
    }
  ]
}
