I think the location of the job is important, every place has its own cost of living. The higher the cost of living, the higher the salary, but does the salary cover the high cost of living?
I go to salary.com to calculate the cost of living in Denver, CO, the cost of living is 10% higher than where I live but the salary is of a DBA s 3% higher than where I live. So if I get a job in Denver, I will get paid more but it does not cover the high cost of living, I end up losing money.
I know some people will accept a lower salary job because of the company benefit. But after all these years working at so many companies, the 'good' benefit can change any time. One company used to pay 90% of the medical insurance but since the medical insurance getting so high, now the company can only pay 50%. One company used to have a very good retirement plan plus 401K, since the economy goes downwards, the company does not make so much money anymore, they stop the retirement plan and only support the 401K.
I will look at the benefits but they are not the main factors for me to accept the job.
just my 2 cents