の上では details
Examples
on paper; by the figures or the record — states what the record says, with the real situation implied to differ
暦の上ではもう春なのに、まだ雪が降ってるよ。
koyomi no ue de wa mou haru na noni, mada yuki ga futteru yo.
By the calendar it's already spring, and yet it's still snowing. casual
計算の上では間に合いますが、実際はかなり厳しいと思います。
keisan no ue de wa ma ni aimasu ga, jissai wa kanari kibishii to omoimasu.
On the numbers we make it in time, but in practice it will be very tight. neutral
書類の上では手続きは完了しておりますが、現地の確認がまだ済んでおりません。
shorui no ue de wa tetsuzuki wa kanryou shite orimasu ga, genchi no kakunin ga mada sunde orimasen.
On paper the procedure is complete, but the on-site check has not been done. formal
Formation
N(計算・数字・書類・暦など)+の上ではattaches to noun phrase (schematic)
Related patterns
Similar
〜上 fuses straight onto an abstract noun with no の and states the domain a fact holds in, implying nothing about reality (法律上問題ない "there is no legal problem"); の上では needs the の, takes a record or a calculation as its noun, and its は marks that record off against an unspoken "…but in fact" (計算の上では間に合う) — 法律上問題ない claims there is no problem, 法律の上では問題ない all but says there is one.
からいうと picks a criterion and delivers the speaker's own verdict by it (安全面から言えば問題がある); の上では reports what a record, a figure or a formula says while withholding the speaker's agreement (計算の上では間に合う) — からいうと carries no "…but really" undertow, which is the whole point of の上では.
Lookalikes
The two strings differ only by は, and the noun decides which pattern you are in — 確認の上で is "after confirming, then…" (an ACTION noun), 計算の上では is "by the calculation, though in fact…" (a RECORD noun) — 調査の上で決める means "decide after investigating", while 調査の上では問題ない means "the survey says there is no problem".