Assume you employee makes $9.00/hour at 40 hours per week. Over the course of a year, you will be spending $18,720.00 on salary alone.
Add in the cose of health insurance, taxes, 401K, eetc., at approximately 30%-40% of the salary. You are spending about $25,272.00 annually for your full time employee.
Don't forget the less obvious, expenses that are difficult to track. These include: overhead related to time spent filling the position, training for the position, training for the position, the cost of computers, office space, lunch hours, sick pay, vacation pay, and number waste hours.