There's too much you haven't said to be able to do a good calculation, but a single earner on £130k gross, PAYE, not living in Scotland, not blind and under the age of 60 would pay £45300 in income tax and £6124 in national insurance, giving a take home of ~ £78.5k. So I believe your calculation is correct.
Obviously, pension contributions will reduce both the take home and the amount of tax paid - you really want to be using the full £40k allowance if possible, provided no LTA considerations. In which case, the amount that you take home (and therefore the amount you need to replace) would be lower.
To produce an equivalent take home pay from 2 earners, you'd need to both earn approx £54k each, each of you would pay £10,296 income tax and £4,604 in National Insurance, giving a take home of £39 100 each. However, that ignores the fact that you both have a tax-free dividend allowance etc., two capital gains tax allowances, the possibility of using ISAs, contributing to 2 pensions etc etc. Furthermore, if you're running this as a business and paying dividends rather than salaries, you can avoid NI & you can offset some expenses etc etc (does the business need to buy a computer or a car?)
I've been in a similar situation for a while - my wife has not paid income tax in ~20 years, but as an employee, no scope for me to do anything about it.