No seriously, a basic employee package with social security 7.5%, unemployment 1.2%, workers comp 9-22%, liability(if they fuck up you still have to pay) PTO 8% and all the other crap a small business has to pay 1.25 - 1.7 times the base salary. Then add about $6,000 for insurance. It all adds up.
I have 5 employees which work for me, 2 full-time (>35 hrs/wk), 3 part-time (2 for ~32 hrs/wk, 1 for ~12 hrs/wk). The burden for them is about 36%, and that includes a $225-$250/month health reimbursement allotment. Without the allotment, the burden rate is about 19%. And I am paying on the low end of the wage scale, which means the employer's tax spreads even more with higher paying wages (ceilings on taxable wages) so I'm calling BS on your figures.
Even if I paid $6k for insurance (instead of the allotment), the burden rate would be about 52%, again if they were 40 hr/wk employees and making the average hourly wage in my home county, the burden rate would be about 31%.
If an employer is paying a 70% burden rate, you can bet either the employee is a part-time burger flipper or in a skilled position where that higher rate is being passed on the the customer.
And for the record, when I get to the point where I'm making $250,000 a year, I think I could cough up an extra 3%.
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