SMALL businesses spend an average of 28 hours per month filling in forms, their champion says. Administrative burdens for small businesses are five times more costly and five times more time-consuming than for large firms, the Federation of Small Businesses added. The FSB is supporting the Legislative & Regulatory Reform Bill, now at its second reading stage in the House of Commons. The Bill proposes to give power to the Government to reform outdated or over-complicated legislation more quickly, and make EU legislation easier for UK organisations to deal with. The FSB surveyed its members and identified that small firms spend almost five per cent of their annual turnover on compliance with regulations. The annual cost of payroll administration is \u00A3288 per employee in a 1-4 employee firm but only \u00A35 in a business with over 5,000 employees.