Exemption of small employers5.
An employer shall be exempt from the levy in respect of any establishment where–
(a)
the sum of the emoluments and net labour-only payments referred to in article 3(5)(a)(i) and (ii) of this Order do not exceed £75,000; and
(b)
the sum of the emoluments and net labour-only payments referred to in article 3(5)(b)(i) and (ii) of this Order do not exceed £1,000,000.