Eventually, entrepreneurs will need to hire staff to help run the business, therefore they become employers.
An entrepreneur may not have the skills needed to run the business and therefore he/she will need to hire managers and experts e.g. a restaurant owner may need to hire a manager and a chef .
Employers have to bear many costs (a) wages and the cost of preparing this weekly (b) PRSI- employees and employers contribute to this but the employers contribution is greater (c) Insurance premiums (d) Workplace facilities e.g. canteen, parking, toilets.