are you kidding me? After the PC/Laptop/screen the type of chair is very very important. Any developer that is worth something, knows that they will have to sit down for long period of time, it better be a good chair.

If not, then it shows a lot about the employer. You risk looking like a company that buys cheap desktops, and and small screens to save money, but don't realise they are loosing tons in the way of lost productivity.

At home I have an $200 Ikea chair, and it is really nice. Not bank breaking for sure, but I expect my employer buy something similar in comfort level. Doesn't have to be a top of the line, but something that I can sit for few hours at a time without breaking my back.

I learned it the hard way, but I will never work in a place that cheaps out on chairs.

If you can't afford a $200 chair per employee, then you shouldn't be hiring. You need founders, and they can bring their own chair.