That is not correct and I want to make sure you get the correct info. One of the larger companies I ran was 130+ people operating in about 12 states. The compan

That is not correct and I want to make sure you get the correct info. One of the larger companies I ran was 130+ people operating in about 12 states. The companies average tax rate on an employee's salary is ~20% depending on the state (~18% to ~22% depending). So 20% on the salary. *And, that amount goes down relative to salary changes. After that, if the company is paying for 100% of health care that can have a big impact of course but I wouldn't roll that into this. Equipment, office space, overhead is separate from salary. I do not suggest bundling those together as it creates a false view of the costs of these type of decisions. I understand what you are trying to say but I think it is not how I would look at it with my CFO hat on.