[mongol]

Yes. An employer must also take into account the average sick time per employee and year, since it pays for sick pay day 2 - 14 when the employee is sick. That is an another contribution to the 2x ballpark number.

[usr1106]

In Germany you pay/get 13 - 14 monthly salaries per year. In Finland 12.65. Don't know the figure for Sweden, but I'm pretty sure it's > 12.