The UK's million small businesses account for a multi-billion pound turnover and employ three million people. The Government will note their worth, especially when an election looms. But it is also aware that employees outnumber employers, and if the former's rights are weakened there might well be a reaction in the polling booths. So much for the politics. Much more important is whether a caring, sharing Prime Minister, whose background includes a garden ornament enterprise on his paternal side, wants to change practices which haven't done much to enthuse and nurture the independent sector. Late payment is an easy target and there appear to be many solutions. One is to force companies to expose their policy in their balance sheets. The problem is that averages will hide highs and lows. Legislation to enforce prompt payment? But what happens when there are queries and complaints? And the law must apply to all. Private retailers have to often pay late to keep cashflow in order. Our European counterparts have been held as paragons, but 90 days in France and Italy are normal waiting times in the grocery trade. Legislation would need so many provisos (Penalties? Appeals? Judgements?) that it is no wonder this excellent idea has been launched, aborted and relaunched so many times. Perhaps there is a simple starter: making Government departments cough up on time, with perhaps the same alacrity that income tax demands have to be met before fines and interest are charged. Also needed are simplified tax and national insurance systems and more user-friendly VAT administration. These basic alterations to usual practice will do much to make employers "feel gooder". But what of the employees? They have rights and they would have even more under the Social Chapter which this Government has rejected. Now comes another political question: Are there more votes for Labour if they back the EC social package than they would lose from employer disaffection? Answers next year.