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New definition of small business

The first issue to consider is what constitutes a ‘small business employer’, according to Mary-Jane Ierodiaconou, partner at Justitia Lawyers and Consultants. Previously, a ‘small business employer’ was defined as a company with 100 employees or fewer. Under the new bill, this has changed to fewer than 15 employees, and that includes part-time and long-term regular casual staff and employees who are employed by related companies (associated entities). Under the new legislation, the Government defines a small business solely on the number of employees, regardless of the revenue the company earns.



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