I originally posted this question in the elements of business section. I got 2 helpful post but non the less only 2. I am trying my luck in this larger forum. Here it is.................. This is my first years with employees on the books. Believe it or not I am starting out with 6 of them if all contracts are signed as expected. My budget calls for one foreman at $28,000 per year and 5 workers at approx. $22,000. $138,000 in salaries. I have done some research on what my additional cost will be per employee. I come up with matching ss and medicare (FICA), FUTA for unemployment, and workers comp. Using my foreman as an example this is what I come up with......... $520 awk X .062=$32.24 ss, $520 X .0145=$7.54medicare. I guess these I have to match. $520 x 6.62%=approx. $35 comp out of my pocket. From what I gather unemployment contribution is taxed by .062 X the first $7000 for each employee annually. On this type of basis I come up with a yearly budget of at least $22,161 to cover FICA, FUTA, COMP for all employees. Can anyone tell me if I am on the right track or if there is anything I am missing or advice. Although my company is very quality oriented and I have a decent business sense, I am still a rookie walking into some large responsibilities. I could use all the help I can get and some real life figures from you lawn site pros would help.