Still possibly paying off a 2 year contract B&S, unless he resigns? In which case you have not been reckless and could justifiably claim for additional funding?
Some managers leave "by mutual consent", ie a deal is struck which might not necessarily cover the full term remaining on the contract. Of course he could walk into another job in the next 18 months which again means we don't have to pay him the full amount left on his contract....only make up the balance should the new job pay less than he was getting with us.
Only if we sack him and he doesn't get another job anywhere else do we "have to keep paying for him for two years".....