Actually I would be really surprised if your company managed a 50% overhead on their developers. That is a fantastic ratio that is to be applauded (if it were p

Actually I would be really surprised if your company managed a 50% overhead on their developers. That is a fantastic ratio that is to be applauded (if it were possible). Here are the things a US company has to pay for: * Salary 100% * Social security/medicare 7.5% * Medical insurance 15% * Building 15% * Supplies/equipment 10% * Managers 20% (1/5) * Support 17% (1/6) * IT 10% (1/10) Now these numbers are really rough and normally you don't do the math this way but we are counting lines of code so pretty much everybody is overhead at this point. Also I completely discounted design and sales due to the shaky definition of lines of code. But that puts 276k a year paying a programmer 142k a year which isn't cheap but is probably not far off for many parts of the country.