from employees 
filter start_date > @2021-01-01
derive [
 gross_salary = salary + payroll_tax,
 gross_cost = gross_salary + benefits_cost
]
filter gross_cost > 0
group [title, country] (
 aggregate [
  average salary,
  sum salary,
  average gross_salary,
  sum gross_salary,
  average gross_cost,
  sum_gross_cost = sum gross_cost,
  ct = count,
 ]
)
sort [sum_gross_cost, -country]
filter ct > 2_000
take 20