Small Employers

Key Points

  • Various provisions in employment law are of particular relevance to small employers (although most do not use the expression "small employer"). Each has to be looked at individually to see whether it will be relevant in any particular case. In general, where the rules provide exemptions based on the number of employees they provide that the calculation must take into account employees of any associated employer.
  • Useful organisations include the Federation of Small Businesses  and Small Business Europe website (semi-official). 
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