Okay DUmmies, lets break this down here. Since you are using $30,000 as your number, let go with that. Your company has a profit of $100,000, and you are taxed 30% on that profit, i.e. $30,000 dollars. If you hire a new employee with that $30,000 instead, you are either paying them very little, or not paying benefits (both of which are anathema to the DUmmies) but you still have a profit of $70,000, which taxed at 30% means that you will still be paying $21,000 in taxes, so now you are out $51,000. This would be worth it if you needed a new employee, but if you can get by with the employees you have you are going to cut your losses and just pay the tax.
A better use of that money would be to invest it in new equipment, which you only have to pay for once and which will likely give you better return on your dollar than a new, unnecessary employee.