JD Wetherspoon has written to all 417 people employed at its head office warning that 110 to 130 positions are at risk of redundancy.
The pub giant's chief executive John Hutson said: "The decision is mainly a result of a downturn in trade in the pub and restaurant industry generally, a reduction in the company's rate of expansion and a reduction in the number of pubs operated from 955 in 2015 to 873 today.
"We should emphasise that no firm decisions have been made at this stage."
The business has said it will initially launch a process for voluntary redundancies or early retirements, offering an enhanced redundancy package for those that volunteer. It will also offer opportunities to transfer to pub-based positions, move to reduced hours or take unpaid periods of absence.
All head office employees will be affected, with the exception of those working directly in Northern Ireland and the Republic of Ireland. The redundancies will not affect staff working in the company's 873 pubs.