Staff at Perth Concert Hall and Theatre allege Covid-19 is being used as a "smokescreen" to pursue pre-planned restructuring.
Horsecross Arts, which runs the venue, has rejected the claim. Chief Executive Nick Williams said the organisation must consider up to 120 redundancies to remain afloat.
"Given our previous financial instability and complete lack of income, we have had to use any funding we have to secure the future of the organisation whilst attempting to safeguard as many jobs as we can," he told The Courier.
But some staff said the venue had made "no attempt" to adapt as rules around social distancing change.
One employee said: "I believe Covid came along at a very convenient time for Horsecross."