(a) Owns a small supermarket and employs ten full time staff. He pays them £1 an hour above the minimum wage. He pays a contribution toward his employers National Insurance contributions, holiday pay, and also pays overtime rates.

(b) Tesco employ 4 full time staff and 12 part-time minimum wage staff. It pays no NI contributions for the part time staff, or overtime rates for overtime.

(a) unable to compete either closes down, or copies Tesco policy, and replaces his full time staff with part timer workers (result: six full time jobs lost, six NI contributions and income tax loss, six extra benefits claimants.)

(b) Tesco takes on unpaid staff, compliments of Government. result 8 part time jobs lost.)

(a) closes down result four full time jobs lost plus NI contributions and Income Tax,
twelve part time jobs lost, four new benefit claimers.

(for Tesco read all national supermarkets and stores offering only 18 hrs per week contracts)

google: supermarkets, the cancer on the High Street