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small business employer

A small business employer is an employer with fewer than 15 employees at a particular time. This count excludes casual employees unless they are employed on a regular and systematic basis, and includes employees of associated entities.

A small business employer is defined by the number of employees. To determine if a business qualifies as 'small', the total number of employees including part-time and full-time are counted. Casual employees are only included in this count if they have a regular and ongoing work pattern. The size of the business can affect certain legal obligations and entitlements under employment law.

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