From Longman Business Dictionarymarzipan layermarzipan layer /ˈmɑːzəpæn ˌleɪəˈmɑːrtsəpæn ˌleɪər/ [singular] British English informalHUMAN RESOURCES people in a company or organization who have important jobs but who are just below the highest positionIf partners received fewer shares, the surplus could be distributed to the so-called marzipan layer of key managing directors just below partnership level. → compare middle management under management → layer