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Employer costs for a 401 Euro part-time job

Hello,

I am currently self-employed and I am planning to hire an acquaintance of mine starting in January, for a salary of 401 euros, as he will then be fully insured (health insurance, unemployment insurance, etc.) unlike in a 400 euro job.
I would like to know exactly what costs I would incur as an employer at this salary of 401 euros per month and whether I can deduct the wage costs, and if so, how much that would be approximately.

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