And because employers bear part of the tax, it discourages employment.
Over the past years the employer has borne an increasing proportion of the costs for the pension.
The employer bears the risks and rewards of the investments.
This time the issue was whether employers should bear the entire cost of workers' health benefits and pensions.
The employer bears the burden of paying premiums, workers are not responsible for payments.
They are easier and less expensive for employers than pension plans, which require employers to bear the investment risk.
State governments bear under 1% of the costs, while employers bear 5% and the rest of society bears the remaining 19%.
It is true that employers bear responsibility for illegal employment.
In many defined benefit plans the employer bears the investment risk and can benefit from surpluses.
"It continues to make sure that employers bear the burden rather than the individual if harm is done."
