Not sure if this was sarcastic, but this law will absolutely be loop-holed.
Prediction: Many lower-paid staff will be outsourced (Think Apple and Foxconn; Think big companies and their outsourced cleaning company).
Currently, typically things like cleaning staff, internal mail, dining get outsourced. Expect customer support to also start getting outsourced. The unfortunate thing is that now there would be a middle-person also collecting a spread from the company/worker (but to the company, the spread will be lower than the tax.)