“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"

“the costs were more than had originally been forecast

“retailers would also have to pay "hundreds of millions of pounds" to update their payroll systems

“the cost to employers was "disproportionate" compared to how much it would help workers

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

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

“it would be "a further hammer blow" for companies that are struggling

“businesses were "of course … going to grumble" about the policy