It's self evident that when low wage earners draw on taxpayer supports to make ends meet wages are being subsidized.

It isn't the small business owners who are the primary beneficiaries but rather large corporations who save millions of dollars per year in wage costs.

Government employees contribute substantial amounts to their pension plans and benefits not unlike those lucky enough to have private sector pension plans and benefits.  The government or the company generally act as co-contributors.  This is clearly not a subsidization of wage costs.