Prior to 2022, employers with less than five employees were not required to calculate and pay over social security contributions on behalf of their employees, nor calculate and make employer contributions (2.2). This created a disadvantage for employees working for small employers.
Therefore,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:13