“there were "potential trade-offs" that include more administrative costs and less flexibility for companies, including making it "harder for employers to respond to changes in demand"

“questioned whether the reforms would "actually deliver value for workers"

“the reforms would ensure workers are "fairly paid"

“taxing wealth takes capital out of these companies, limiting worker productivity gains and the growth in future wages

“most of the extra costs would only come if businesses cancelled workers' shifts at the last minute

“the overall cost figures do not capture the full range of benefits because they are "not possible to monetise"

“"We are already facing a youth unemployment crisis – now is not the time to make it even more costly for employers to hire."

“the costs were more than had originally been forecast