> Considering all the middle managers I know of are desperately trying to get the workforce back into offices because they seemingly have bugger-all to do now,

> Considering all the middle managers I know of are desperately trying to get the workforce back into offices because they seemingly have bugger-all to do now, I'd say you can cut out a fair few of them if you need to balance out a new cost. Are you sure you've diagnosed this correctly? The managers I know are ready to get back to the office for the exact opposite reason - managing remotely is much harder and more time-consuming.