Non si tratta di stipendio, attenzione! Si tratta del costo sostenuto dalla societa' per impiegato. Cio' include lo stipendio e tutte le spese connesse all'avere un dipendente, l'uso delle strutture, le attrezzature, i benefit, etc > ovvero salary + overhead

Guarda le spiegazioni:
fully burdened salary is a combination of base salary plus the cost of overhead (30%). In general, the cost of overhead ranges between 30% and 50% depending on the type of employee, employee location, and benefits package.
http://www.forrester.com/Products/Consulting/teicasestudy060...
[Forrester uses fully burdened salary data so overhead costs, benefit packages and employee bonuses are explicitly included. On average, the fully burdened salary is 1.5 times the employee's salary. For example, for an annual salary of $50,000, the fully burdened salary will be $75,000. The fully burdened salary is used to reflect the total financial value of an employee.
http://download.microsoft.com/download/7/f/d/7fd95253-7470-4...
Many companies use the term full-time equivalent (FTE) to refer to the actual annual cost of an employee. Sometimes called a “fully burdened salary,” the FTE includes salary, benefits, plus all of the overhead costs for management, facilities, equipment, and so on.
http://www.construx.com/returnonsw/support/Chapter02.pdf

nel 2001 il costo per impiegato era il meno razionale d'Euro-pa, 58.469 euro contro 42.242 in Germania.
http://www.fiba.it/archivio-rassegna-stampa-pubblica/pdf/200...
Stabilendo un ricarico per spese di gestione e varie del 30%, il costo per impiegato all'anno e'
http://www.suffritti.it/informatica/tco/calcoloTCOWindows.pd...