It sounds like these companies have to account and compensate employees for the risk they're asking them to take.
Long term health impacts, the risk of infecting loved ones at home, the risks of incurring thousands of dollars of uncovered hospital bills... all of these risks have real costs and I think it's fair to compensate employees who are willing take them in service of their corporations.
He doesn't explain why he can't afford to pay his staff to work more than the unemployment benefits. He doesn't explain why he doesn't pay these chefs more than $26/hour. He doesn't even say "I can't afford to do it". He just says, "I’d have to offer my cooks $25.40 an hour to match what the government is paying them not to work" and expects the reader to comprehend his perspective - in other words, to be complicit in his exploitation.
Honestly I'd stop working if I get shelter and food. I've no other material needs to keep myself working specially when there is huge risk of getting infected with Coronavirus which might damage my lungs or kill me.
Offer me a million, I am not going out to get infected.