>> paying salaries

>Isn't that a tax paid by the employee, not employer?

It's technically both - there's an element of National Insurance tax paid by the employer and an element payed by the employee (then the employee pays income tax on the remainder). The core of your point is correct, though, the bulk of the tax paid as a result of salaries is taken from the employee

> Isn't that a tax paid by the employee, not employer

I don't know why people still fall for this. The government may say whatever it wants, but the value of the paycheck is market determined which means taxes are taken from both sides. Unequally, of course, depending on how (in)elastic work supply and demand are.

But of course Starbucks claims VAT back so the net VAT paid to the UK government is not the same as the gross

In the UK employers have to pay a "National Insurance" Contribution on top of the employee's contribution.

https://en.wikipedia.org/wiki/National_Insurance

Well, I don't think there's a huge difference, the money is taken before people ever see it although some people will claim a bit back.

However, there is also employers NI which is definitely paid by the employer, at 13.8% over a low threshold.