Most HR manuals cite 50 percent. They are outdated. The reality is **213%**. Losing a manager with five years of tenure now costs a company double their salary in recruitment fees, lost productivity, and onboarding. Executives are terrified of this tax. They have calculated it is cheaper to overpay a manager by 10 percent today than to pay 213 percent to replace them tomorrow. This is "Labor Hoarding." But budgets are finite. If you hoard expensive managers, you must cut costs elsewhere.