There is an assumption behind GDP: people generally pay production for a fair amount of money. The more untrue this assumption is, the less meaningful GDP is.
Where does that 95k come from?
Or you're asking generally where money comes from? It's a good (and complicated) question. Google monetary and banking. In multiple senses, money DOES come out of thin air.
I'm joking: even without corruption, you can find an ideological reason, as a company will surely be more efficient than public servants!
But more likely because of incertitude: what do we do if a gardener resign? Paying an existing company 95k/year instead of spending 75k/year directly isn't a huge expense increase, and if 20k/year is the price for peace of mind (no new equipment to buy, no HR issues...) it can very well be worth it.
I'm not saying this is good or bad by the way, i'm saying this is how GDP work. It's factual. Yes, there is a left-wing slant about how i presented it, but it wasn't heavy, and a liberal could use the same example in the same way and justifying a better distribution of work and concerns (while still finding that GDP is worthless in this case)
This is interesting as an indicator, it's meaningless as a target.