Many staff found the new expense reporting rules onerous and asked for a simpler system.

許多員工覺得新的報帳規定很繁重，要求改用更簡單的系統。

The supplier rejected the contract because the penalty clauses were far too onerous.

供應商拒絕了這份合約，因為違約罰則實在太過嚴苛繁重。

Small businesses often complain that tax filing requirements are onerous and time-consuming.

小型企業常抱怨報稅規定既繁瑣又耗時。