That's exactly what I meant; except that although you mentioned NI, you didn't mention income tax. Dividend is irrelevant - I was referring to individual employ

That's exactly what I meant; except that although you mentioned NI, you didn't mention income tax. Dividend is irrelevant - I was referring to individual employees (sorry - didn't make that clear). The government (doesn't matter which colour, they're the same) make a huge deal about income tax rates, tax-free thresholds and so on. Income tax is a smaller part of my tax outgoings than VAT, by a long chalk. (Well, it was when I was earning; now I'm retired, I don't earn income, and nearly all my taxes are VAT).