This refer to someone that have their head up someone elses ass that a drown ring is created around their necks. They are so busy in this act that they are obliviouse to anything else.
They guy in payrolls has has brown collar
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Brown Collar is synonymous with Blue Collar employment, and is like Black Collar in signifying a post-metaphorical and post-racial categorical class of labor that is equal, progressive, and thought-forward. Brown Collar work takes place mostly outdoors and includes manual labor.
Brown Collar jobs are much easier in the fall, when it's cool outside.