We have heard that a business (typically bars/restaurants etc.) can employ someone for a maximum of 200 hours in a year, and not have to pay the normal social/employment costs. The reverse is said to be the case, where an individual can work for a maximum of 200 hours in any one year and no social costs are payable. This is, of course, where someone is not working on the black; we are talking what is said to be all legal and above board. Is this so, or just another piece of fiction?