In some cases for removing repeating (intermediate) calculations, I generally find it easier to use a lateral join (in postgres), like

    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
        employees,
        lateral ( select
            (salary + payroll_tax)                   as gross_salary,
            (salary + payroll_tax + healthcare_cost) as gross_cost
        ) employee_ext
    where
        country = 'usa'
        and gross_cost > 0
    group by  title, country
    having    count(*) > 200
    order by  sum_gross_cost
    limit 3;