I didn't personally calculate it, or see exactly how they came to it. But I know it included things that all employees need, whether remote or not, plus a few things specifically needed by remote employees. For example:

* Laptop

* Accounts like email, Slack

* Entertainment (e.g. Christmas party)

* HR (this covered specific HR services like payroll, not the whole thing)

* IT support

* Travel expenses

* Home working budget

* Training

They did say it includes taxes, maybe they are including a 3% pension contribution or even Employers' NI which can run to 12% of salary.

The taxes I mentioned are part of the cost of running an office - especially local government taxes ("rates" in UK parlance).

The £9K figure _doesn't_ include taxes on individuals, such as NI and pension contributions. That comes from a different budget, and is typically an extra 25% on top of salary.

25%?

Employer NI contributions are ~1/2 that. What other taxes do employers inccur?

I lumped a few costs onto that, which aren't taxes, but are tied to salary. Pension contributions, life insurance, health insurance, for example - these all come out of the same budget as national insurance contributions.