How do small companies with less than 50 employees avoid taxes?

The salary included in the cost is based on the amount of insurance paid to employees. That is to say, if a person's salary is 2000 and your starting salary is 1.600, then 1.600 can only be used as the standard of pre-tax expenses. So it is not feasible to share everyone's salary by increasing the number of people.

In addition, 1600 is written in the payroll, and the rest can be reimbursed by employees to meet your requirements.