That's nitpicking. That's specific and a relative small amount, which schemes indeed often make the employees liable for. If the company has to borrow to fund

That's nitpicking. That's specific and a relative small amount, which schemes indeed often make the employees liable for. If the company has to borrow to fund these things either the liability is relative large (e.g. because they do as I suggested), or... frankly I'd worry that they can survive at all because they are effectively borrowing just to be able to make payroll.