Depends on what you're doing there. But yes, cost per head is not 100% compensation. If you've got multiple employees @ a start-up making $180,000 per year there's an issue.
//Now, if they've re-mortgaged their house and are eating $180k per annum in equity / stock instead of salary, then it could be an almost-fair-number.
//Now, if they've re-mortgaged their house and are eating $180k per annum in equity / stock instead of salary, then it could be an almost-fair-number.