A (12) B (5) C (14) D (4) E (8) F (9) G (3) H (1) I (7) J (1) L (4) M (5) N (5) O (5) P (16) R (10) S (14) T (6) U (4) V (5) W (1)

Small business employer

A small business employer is an employer with fewer than 15 employees at a particular time. If an employer has 15 or more employees at a particular time, they are no longer a small business employer. When counting the number of employees, employees of associated entities of the employer are included. Casual employees are not included unless engaged on a regular and systematic basis.