| Exhibit 5: Hidden TaxCase 4 |
| The hidden tax is 44,722% of the base tax. |
 |
| *Base tax represents tax due if there were no hidden taxes. |
boes_ex5
SPONSORED REPORT
2022 Payroll Update
Employees working remotely have created numerous issues for employers. The 2022 Payroll Update report provides insight on remote workforce tax issues, pandemic payroll issues and employer credits, and worker classification issues in the gig economy.
From The Tax Adviser