Disclaimer: I am not a CPA or Lawyer so take this advice purely as a guidance based on my own experience of running my company.

The "cost" of an employee generally includes:

    Salary paid

This in your case would be lets say 100K

    Payroll taxes (employer portion)

Usually has 2 main components. Social Security and Medicare also combined to be called FICA. SSN is 6.2% of W-2 salary (applies max to 110K). Medicare is 2.45% of entire W-2. So in your case, totak of 7.65% of 100K = $7650

    Health Insurance premium for the employee

This really varies and depends on what you offer. I will just estimate an average of say $500-$800 per month per employee. So you are looking at about $6000-$10,000 per year. Make it $8000 average for this example.

    retirement account match

Really varies depending on whether you contribute or not. Lets say you match about 1000 per year max (a very average conservative matching) which is 1% of the salary.

    State level disability insurance

This depends on state. Some states charge employers while in some, employees pay for it.

    Workers compensation

Average cost per employee can be about $500-$1000 per year.

    Other costs to manage employee record

These could include payroll software cost per employee, accounting cost/employee, other benefits provided. I would keep about $500-$1000 per year min.

Adding all of the above, you are looking at approx 100K + 18,650 = 118,650

I am just giving an estimate here of course. But you hopefully got the idea.