I've heard about annex 3 and annex 5. Why does this matter to me?

It matters because it changes how much you pay. Many services can fall under annex 3 or annex 5, and the tax difference is big. What decides this is a calculation between your payroll and your revenue, called the fator r (r factor). If your staff costs are high relative to what you bill, you usually go to the cheaper annex, annex 3. It sounds confusing, and it really is. TF Con does this analysis for your company and tells you which annex you fit into. Always confirm the rule currently in force with the accountant at TF Con.

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