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If the top actual PAY is about $75k/yr, then are they getting $100K/yr in benefits? WTF benefits could cost that much? Are they flying everyone to the Mayo Clinic for checkups every year? Gold toilets? wtf?
Theyre adding every single little thing that they can to reach that value. 401k matching, employer's health insurance, vision, dental, paid time off, those are all big easy ones. But they probably have idiotic values for all the fine print benefits too. Think of free legal advice, financial advice, personal counseling, reimbursements for education opportunities, travel, uniform cleaning, etc etc.
Should it all add up to 100k and be boasted about? No... But of course they will anyway.
My company used to also include social security and Medicare taxes in my "benefits". They also included things like "office space" and other things I had to have for work like my work computer.
It made it rack up to a ridiculously high number.