The tax is imposed on both the employer and the employee. It is paid for by contributions by both the employer and employee. Collective labour law relates to the tripartite relationship between employee, employer and union. Some terminations occur as a result of mutual agreement between the employer and employee. Further, the relevant intent is that of the employer, not the employee. Contributions may be made by the employee, the employer, or both. It is also the largest private employer in the world with 2.2million employees. Wesfarmers is the largest private employer in Australia, with approximately 220,000 employees. Second are employer or individual insurance mandates. Staffing agencies are prone to improper behavior just like any other employer. An apprentice learns a trade by working on the job with the "employer". The tax imposed on the employer is divided. Its economy is largely service based with government as the largest employer. The single largest employer was the government. The proportion would depend on the number of years of service with the employer.