The Irish Greyhound Board is defending the high level of wages in the company - despite a fall in attendances, prize money and meetings.
The Public accounts committee has heard the wage bill is over €10m - and that 11 people get €1.2m of that.
The semi-state body is funded by the taxpayer to the tune of more than €200,000 a week.
Chief financial officer Michael Murnane said: "You have to accept it is a large payroll cost, for the revenue that is there, but it is a labour intensive industry.
"You are still running 8,9,10 races a night, if you run 12 you won't need any extra employees, if you run six you still need the same number of employees."
A statement from the Irish Greyhound Board added: "The IGB is a unique semi-state body, as it has to manage both the commercial development and regulation of the greyhound racing sector.
"As such, this requires staff with a high level of expertise and skills."