Keep in mind the rule of thumb that a employee costs twice their salary, so that would be a 206k/year salary. Generous for some, low for others. The salary spread in the US is crazy.

There is no universe where overhead is $206k for a $206k employee. Taxes are about 13% employer paid in the worst case. Health insurance is $1500-$2000 a month worse case.

The idea an employer has $17,000 in taxes they pay and overhead for an employer is absurd.

Where does it say that an employee costs twice their salary? My experience is more like 25-30% more.

At these salary levels it might very well be closer to 25%, there's only so much fancy health insurance and 401k matching and other tax/fees you have to cover as an employer.

At a more "normal" salary the 1.5-2x figure is pretty accurate in my experience.