Thus spake <Valdis.Kletnieks@vt.edu>
I've seen places that have "salary" in one category, and "fringe benefits" is everything else - employer contributions to medical insurance, retirement plans, Social Security, workmen's comp insurance, and so on.
How (or even whether) it adds up to 40% of salary I admit to not knowing.
It's commonly accepted among HR types that benefits for a full-time employee cost 30% to 60% of their salary, depending on how generous the benefits are and whether the company can get volume discounts. ARIN's numbers seem consistent with standard practice. S Stephen Sprunk "God does not play dice." --Albert Einstein CCIE #3723 "God is an inveterate gambler, and He throws the K5SSS dice at every possible opportunity." --Stephen Hawking