&gt;&gt; paying salaries<p>&gt;Isn&#x27;t that a tax paid by the employee, not employer?<p>It&#x27;s technically both - there&#x27;s an element of National Insurance tax paid by the employer and an element payed by the employee (then the employee pays income tax on the remainder). The core of your point is correct, though, the bulk of the tax paid as a result of salaries is taken from the employee