Public appointments involving arrangements where savings are made in tax and National Insurance contributions may be at the expense of other taxpayers or other parts of the public sector.
Gall penodiadau cyhoeddus sy'n cynnwys trefniadau lle gwneir arbedion ar ffurf treth a chyfraniadau Yswiriant Gwladol fod ar draul trethdalwyr eraill neu rannau eraill o'r sector cyhoeddus.