Keep in mind the rule of thumb that a employee costs twice their salary, so that would be a 206k/year salary. Generous for some, low for others. The salary spread in the US is crazy.
There is no universe where overhead is $206k for a $206k employee. Taxes are about 13% employer paid in the worst case. Health insurance is $1500-$2000 a month worse case.
The idea an employer has $17,000 in taxes they pay and overhead for an employer is absurd.
At these salary levels it might very well be closer to 25%, there's only so much fancy health insurance and 401k matching and other tax/fees you have to cover as an employer.
At a more "normal" salary the 1.5-2x figure is pretty accurate in my experience.
More like 1 month. I'd even say it's a week for a competent one, and maybe a day for a 10x developer. These days it'll pay for maybe one hour of a HRT or Jane Street intern and maybe a few seconds of someone at renowned AI lab Cluely.