Those things are all worth $0 because they are the baseline for an employer. When accounting for these things in a total comp calculation, I do it something li

Those things are all worth $0 because they are the baseline for an employer. When accounting for these things in a total comp calculation, I do it something like this: $comp = (1 + 2 + 3 + 4 + 5) - (6 + 7 + 8) where [1] Salary / cost of living index for area [2] adjusted value of health care plan [3] adjusted expected bonuses/profit sharing [4] retirement contributions per annum [5] dollar value of stock options given * chance of options vesting at some worthwhile value (tricky to calculate for startups) [6] expected hours per week over 40 * .025 * [1] [7] estimated value of environmental and other stress [8] cost in time, gas, stress, vehicle wear & tear, inconvenience of commuting Now, it may well be the case that other companies that you looked at had large negative values of 6 & 7, which makes Fog Creek look great in comparison, but I think that as a profession we're screwing ourselves in the long run if we think about uncompensated overtime as the norm and working normal hours as some sort of bonus :)