Wages and salaries account for 69.6 percent of employee expense. The remaining 30.4 percent comes from benefits. That means that a little less than one third of your employee expenses are benefits such as health insurance, and these costs should be factored in when you are considering adding employees.he remaining 30.4 percent comes from benefits. That means that a little less than one third of your employee expenses are benefits such as health insurance, and these costs should be factored in when you are considering adding employees.