[logifail]

> Let's say a small farm or winery employees 20 employees and pays them an average of $50k a year

"Show your working" ... https://www.bls.gov/oes/current/oes452099.htm

> Holding three months of payroll [..]

Three months of payroll ... in cash?

I have two good friends who own and run wineries in France. Both of them are relatively successful, but neither of them have anywhere near 20 employees, for the simple reason that they can't afford to. The majority of the work is done by family members.