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Suppose a programmer trainee has a base salary of $26,000 per year (about $13/hr). Suppose that the company adds to that 7% for FICA, 5% for 401K, and $400/month for health insurance plus $612/year for dental/life insurance. Also suppose that the trainee gets 5 holidays and takes 10 days of vacation/sick leave in the first year. Suppose the emp is in training for 2 complete months and then spends one week a month after that in training classes. Assuming 176 hours per month and an 8 hour day, what is the true hourly cost of this trainee to the company for every hour actually spent programming in the first year of employment?
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