With a CTE it would read a bit more like prql:
with usa_employees as (
SELECT
title,
country,
salary,
(salary + payroll_tax) AS gross_salary,
(salary + payroll_tax + healthcare_cost) AS gross_cost
FROM employees
WHERE country = 'USA'
AND (salary + payroll_tax + healthcare_cost) > 0
)
select title,
country,
AVG(salary) AS average_salary,
SUM(salary) AS sum_salary,
AVG(gross_salary) AS average_gross_salary,
SUM(gross_salary) AS sum_gross_salary,
AVG(gross_cost) AS average_gross_cost,
SUM(gross_cost) AS sum_gross_cost,
COUNT(*) as emp_count
from usa_employees
group by title, country
having count(*) > 200
order by sum_gross_cost
limit 3
Readability is pretty similar to prql. It would really help in SQL if you could refer to column aliases so you don't have to repeat the expression.