It’s usually not so much that payroll or taxes are “legally tuned” to the benefit of larger corporations but that complying with all of the relevant laws and regulations is a relatively large ‘fixed cost’ that can be more easily born by a larger organization. Even something like initially selecting a payroll company, or monitoring (and potentially switching to another) payroll company is something more easily, and less costly, performed by a dedicated HR professional, let alone a group of professionals in an HR department, whereas lots of small businesses don’t even have a full-time, dedicated HR person.
It’s usually not so much that payroll or taxes are “legally tuned” to the benefit of larger corporations but that complying with all of the relevant laws and regulations is a relatively large ‘fixed cost’ that can be more easily born by a larger organization. Even something like initially selecting a payroll company, or monitoring (and potentially switching to another) payroll company is something more easily, and less costly, performed by a dedicated HR professional, let alone a group of professionals in an HR department, whereas lots of small businesses don’t even have a full-time, dedicated HR person.