When I worked as a junior civil servant within one of HRHs many government ministries, I had dealings with many ‘small employers’. That’s not to say they were all midgets, but that they ran small companies, usually only a few employees and probably had not taken any business advice when they started up their company. This was very true of many a hairdresser or restaurant owner. We also had a crop of builders and decorators who took on the odd worker to help out but didn’t really class themselves as employers as such. But anyone who employs another in any capacity, particularly where payment is involved, becomes the employer and must abide by strict codes of conduct. This is where belonging to a small trade body can help. There are big organisations for the huge employers but for he smaller ones, the local enterprise business partnerships such as a employers’ federation that can give advice and put people in touch with accountants and tax advisers.