Payroll is an operating cost, and paying a manager can support the position that the enterprise is real and operating. It does not substitute for capital genuinely committed and at risk, and no rule requires a set number of employees. Keep business spending separate from immigration preparation fees.
Budget the manager for the whole first period
Show where the salary comes from: committed capital, projected revenue, or both. A reserve covering several months of payroll is a planning example rather than a legal requirement, but it makes projections easier to defend. Keep the employment agreement, offer letter and payroll set-up records. Confirm current government fees at the moment they are payable, and treat any quoted total as an estimate rather than a fixed price.
An initial franchise fee that has been paid and is nonrefundable is committed and at risk, and consular practice generally counts it toward the investment. Substantiality is weighed against the total cost of the enterprise being acquired or created, so the denominator matters as much as the deposit. E-2 has no universal dollar minimum; substantiality is assessed relative to the enterprise, so an invented higher total is not helpful.
Equipment purchased outright is committed, and its price is evidence.