Not sure how to word this but does an employer gain any tax incentive/advantage by employing 2 part timers rather than 1 full timer?

I've received some info that my boss may be considering this and I wonder if he's talking crap or not
ta

Only if he can keep the wages below the national insurance threshold.

so If he removes me and gets in 2 part timers it will only be worthwhile if his contribution to the national insurance is lower for the two part timers? sorry if I seem a bit thick 🙂
my wage before tax is 12360 (38 hours a week) per year so I cant imagine it will work to his advantage but you never know