How the Ukraine фоп group 3 calculator is verified

Inputs

Input	Field	Type
Annual turnover (UAH)	`annualRevenue`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Single tax (5%)	`singleTax`	`$round(annualRevenue * $const.singleTaxRate, 2)`
Military levy (1%)	`militaryLevy`	`$round(annualRevenue * $const.militaryLevyRate, 2)`
ЄСВ (flat)	`socialContribution`	`$round($const.minWageMonthly * $const.esvRate * 12, 2)`
Net income / year	`netIncome`	`$round($max([0, annualRevenue - singleTax - militaryLevy - socialContribution]), 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`singleTaxRate`	0.05
`militaryLevyRate`	0.01
`minWageMonthly`	8647
`esvRate`	0.22

Test vectors (2)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — 1,000,000 UAH turnover — a typical IT contractor

given `annualRevenue`	1000000
expect `singleTax`	50000
expect `militaryLevy`	10000
expect `socialContribution`	22828.08
expect `netIncome`	917171.92

Case 2 — 300,000 UAH turnover — the flat ЄСВ now dominates

given `annualRevenue`	300000
expect `singleTax`	15000
expect `militaryLevy`	3000
expect `socialContribution`	22828.08
expect `netIncome`	259171.92

Sources

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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