Small companies with less than 50 employees are exempt because most of them cannot afford to pay employees for two weeks without receiving any labor and continue as a going concern. This is the same reason why most regulations exempt small businesses, because without it the only companies that could last would be mega corporations.
On to companies with more than 500 employees. They are being exempt because they are large enough to afford paying for their own employees to go on sick leave with it only affecting the profit for the year rather than sinking the company.
Now personally I think that 500 number should be 5,000 instead but at the end of the day any line you draw is arbitrarily arrived at (think some countries banning gatherings larger than 10, while others picked larger than 100).
On to companies with more than 500 employees. They are being exempt because they are large enough to afford paying for their own employees to go on sick leave with it only affecting the profit for the year rather than sinking the company.
Now personally I think that 500 number should be 5,000 instead but at the end of the day any line you draw is arbitrarily arrived at (think some countries banning gatherings larger than 10, while others picked larger than 100).