What ratios will be acceptable between Employee salary or wage and Employee Benefits?

1. Sixty : Forty

2. Forty : Sixty

3. Fifty :Fifty

You can not determine the ratio between staff only by functional level and vary between the level and the level of experience among workers and jobs, according to the career ladder and I can not put the proportion of the different functional levels Titles

I think:3. Fifty :Fifty will be good!