No, that only happens in the government.   But unemployment will increase as some small business owners go bust, give up and/or retire, some larger businesses relocate or outsource more of their business elsewhere, owners who were thinking of adding workers simply pile more work on their existing employees and on themselves, and all of this applies most to small town retail and service small businesses.   This is a cynical political ploy by a government that has run out of money to bribe the electorate and so has decided to force businesses to use their money to bribe the electorate on the Liberals behalf.