I am not sure where I got this figure from, but at one of my many association meetings the figure $6000 per employee came up for the cost of hiring and orienting a new employee.
I did not see listed in the other postings considerations like, cost of the ad, time of staff to interview (we actually have 2 people to interview a prospective employee.), the time that it takes to do all the background checks, and re-calling because no one returned your call, the TB skin test and the time of the person to read it and record it, I know these probablt seem petty to some, but it all factors into the cost.
It is sad that your upper management does not spend the time and $$$ to research what other facilities are paying in order to keep your staff at a competitive wage. Our CEO has this done every year. Then he looks at the budget and keeps us in the upper third of our local industry. I think this really helps us out.