the 38% includes for annual leave pay, sick pay, public holiday pay among others.
At the end you then add in Annual holidays .......... = 4.0 weeks
Paid public holidays – 9 days ……… = 1.8 weeks
Paid sick/family leave – say, 10 days … = 2.0 weeks
And you feel they are they not accounted for twice?
I agree with Murdoch, this is far too complicated.
I would remove the 38% and work out all your costs over the year...
I am not here to teach business practices, I am not qualified to do so. However i have seen a flaw in the one you present, and thought it should be pointed out.