For small to mediun-sized busmesses, outsourcing payroll operations 1s almost certamly a way to save time and staff costs. Payrol-service providers utilise specially designed computer systems, resulting in greater speed, accuracy and flexibility than an in-house department. Outsourcing the time-consuming burden of payroll admmistration enables businesses to be more focused and productive. However, organisations that outsource their payroll functions should remember that employers are ultimately accountable for the payment of their employees income taxes and national msurance payments  and should thus choose ther provider wssely.
Question: Fraudulent payroll-service providers can be held responsible for an employers non-payment of taxes.
Options:
A. true
B. false
C. uncertain
Answer: B