{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "JIM9Z0nTznA9/mAJ5io7a/ct2+XQjgb1+9Wg4gH6xR8FOENGqAJ1um5boRtqxla9KTr6gdy9vddxmcvjQZIezQdHlE4YGCZP3byRhyKourqSHqP0BjhKbVvmBrmjT4gPBqlv4Ce2tAHZQYMQV4CijzbbooFR2zEgIc7yK/kszEEmbTxklmOCKK37zatjU6O5vkuzjIkwB7f4+XsWj0wkpRHcJLTM2XttC/riNKKsWjkSbblAjZVvE3S99wC/ED5SK3v8Jxn/5JiaUR57qH9r3iAFJyu9z4JyI4R2fw2V8oAsiLyyhCVVkix+xj3+/U5f+TdeDIbnjXd4L2lAhQSNxg==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:d07a15cc7c7b3da43db92b15595249dcb3e8a81ca73d2e0144172de35b6e410e",
    "output": {
      "a_applicable": true,
      "a_exposure_annual": 567800,
      "a_monthly_per_employee": 278.3333333333333,
      "b_applicable": false,
      "b_exposure_annual": 25050,
      "b_monthly_per_employee": 417.5,
      "controlling_exposure_annual": 567800,
      "controlling_penalty": "a",
      "coverage_offer_rate": 0.75,
      "error": null,
      "offer_rate_threshold": 0.95,
      "tax_year": "2026"
    }
  }
}