When you receive a salary, it usually means that entitlements such as annual leave and superannuation are administered by your employer. Tax is also generally taken out before you receive your wage.

Self-employment means administering such things yourself.

• What other 'payroll' duties are performed by an employer?
• How can you ensure that these financial matters are administered within your small business?
• What further implications would employing staff have?

Discuss these points with other learners and see what ideas they have developed.