In the US, yes. The various taxes that employers must pay are paid separately, not taken out of their salary. If someone is talking about $60k or whatever, their takehome is $60k-federal income tax - social security tax - medicare tax - state income tax (some states don't have this, but most do)- local income tax (rare). On top of that, you are also likely going to have deductions for health/dental/etc insurance, and then pre-tax payments to your retirement plan (401k).
Separately, the company must pay a few other taxes on that $60k (nowhere near 40%, though)
