Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnly/idempotent/non-destructive, so the safety profile is covered. The description adds genuinely useful disclosure beyond that: the exact estimation assumptions (ONSS 13.07%, annual personal income tax, single filer, no municipal surcharge) and the internal endpoint it mirrors, which tells the agent the result is an estimate rather than a payroll-grade figure.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.