Mmmmm... More info is needed to field this question but I'll take a swing. First your salaries should be categorized as either direct labor or overhead. For direct labor use the following breakdown:
- Desired Salary / Yearly Hours Worked (i.e. 40 per week * 52 weeks = 2080 but substract vacation and training time)
- Suppose 75,000 / 2080 = $36.06 per hour is your company's cost.
- Gross up the $36.06 by a factor of 2 or 3.5. $36.07 * 3.5 = $126.25
- You'll charge the client $126.25 per hour. The margin goes to cover the overhead and company profit.
Finally you need to sum up your overhead expenses [Rent + Insurance + (6.5% of salaries for you company portion of FICA taxes) + State&Local Payroll Taxes etc.]. Once you come up with a figure, make sure your arbitrary gross up factor covers your overhead.
Your best bet is to stay as LEAN as possible during the start up phase. Less Overhead is preferable. Also, your salaries should be lower than those paid to competitor employees doing similar jobs (use payscale.com) because you own it and just starting it up. CASH ON HAND is the key to a healthy company, Start-UP or Mature.
CALL PAYCHEXs thou dude..... Payroll Processing is the last thing you need to be worried about.