I have worked with my partner since I started in the industry. Soon we are each going solo and I will be hiring a full time year-round employee. I know that there are additional expenses besides the hourly rate to which you pay the employee (ie. payroll, payroll taxes, increased liability insurance, worker's comp., unemployment). What is a safe estimate in figuring the REAL hourly cost of the employee? In other words if you are paying him/her $x/hr., do you figure 5%, 10% 20% in addition? I'm only interested in fixed costs, NOT including benefits (I'll add that seperately) and NOT intangables like increase wear and tear on equipment and destruction on customer's landscaping while the employee is being trained. If this makes any sense (I'm starting to confuse myself), I appreciate any advice you can lend on the matter.