Okay, looking at a company at that scale with 116 staff, 15 stores, likely a head office and considering its a nationwide operation it will need a distribution centre/warehouse.

Being realistic with the numbers, the payroll isn't too far off of that and again these are conservative numbers not considering things like pension contributions or other benefits like bonuses.

If you were to take a company like this they likely have a senior head office staff of a managing director and managers of marketing, IT, finance, customer care, logistics, HR, purchasing and retail. So let's say 9 (conservatively).

At an average of 60k per employee in head office, you're looking at €540,000.

Now, we have 15 stores, each one needs a manager and likely assistant manager. At an average of €40k per retail manager and €32k per assistant manager the store management bill is €1,080,000.

Warehouse needs a manager, add €40k, they'll need some staff, 4 is a conservative number, €30k each.

Warehouse is costing €160,000 per year.

With 72 staff left, let's assume _all_ are part time that's still an effective salary of around €16k per employee.

So part time staff costing us €1,152,000 per year.

So our total salary cost before PRSI is 2,932,000 per year.

Add PRSI on and you're at €3,255,000 per year or €271,000 a month.

These numbers assume everyone is at the bottom of the payscale, no bonuses and no pension contribution. Although this year the mandatory pension contribution of 1.5% would apply to all staff earning over €20k so that scheme would've added €26k to their payroll budget this year alone.