A long time ago I read that employee costs are 70% of an employer's expenses and that they cost three times their salary to employ. Now, assuming this is correct this must mean that employees salaries are about 23% of employer costs and the rest (46%) is costs which cannot be traced to any one employee (electricity and office rent for example). Are these statistics correct? If so why do employers lay off staff as soon as things get hard rather than trying to cut the other 46%? Have they been influenced by the statistics above and not thought things through?