Just rewatched the dvds and i reckon pauline(jobcentre restart officer) gets all the best lines.

You can shout out as many jobs as you like Ross...you're never gonna bloody get one you worthless dolescum!...

"You work shy sent of bastards.Whats' the point of you coming....Sit up straight you bone idle lazy c**ts"
"What's that?"
"That's was your work shop on self esteem for the unempolyed!"

'it's a bit like Bunty but written by tramps'(big issue)

"Oh so you never went to college?"
"No I felt that actual work experience.."
"So you have no qualifiactions
"Not if you don't count 20 years in the employment service"
"Well no I don't.I'm talking about academic acheivements, degrees, diplomas
"Oh come off it Ross, shoving trollies round Asda car park a fuckin' monkey could do it"

"You can't just come marching in here tellin' them they're useless. That's my job."

the dentons and edward/tubbs come fairly close though.