BAS Digital
← All articles
Team & motivation · 6 min read ·

Salaries and KPIs: the hidden pitfalls of staff costs

«Five people at 100k each means 500k payroll.» In simple terms, yes. But vacations, sick leave and turnover change the picture — unless you plan for them.

Valery Sivolgin
CEO BAS Digital · Business AI Solution

What's actually hard about calculating payroll? Five people at 100k each — that's 500k in staff costs. Plus a 10% bonus on a million in turnover — another 100k. Total: 600k. In simplified form, that's exactly right. But there are nuances.

People take vacations

If you don't build it into the rotation in advance, during a vacation you'll either have to pause the employee's function or find a temporary replacement — while still paying the salary. A simple fix: add an extra 1/12 of the annual salary (with 30 days of vacation) straight into the payroll budget.

People get sick

Same as vacations, except nobody agrees on it in advance. In some countries a person can officially stay on sick leave at your expense for months. The fix is the same — build in a «cushion». If you don't need it, throw a team party.

People quit

An employee has the right to leave with N days' notice (or «accidentally» fall ill the day after resigning). You'll have to find and train a replacement. Who will do it, and how long will it take? Even if it's you — you're pulled away from other tasks, and that costs money too. The fix: accept in advance that turnover exists, and keep a minimal reserve of time and money to cover it.

The takeaway: learn to plan for unforeseen (or actually foreseeable?) circumstances in advance, to avoid financial shocks and keep the team's morale up.

Want to see these numbers for your business?
Find out your finance maturity level

BAS builds management reports automatically from your operational data. A free 30-minute diagnostic — we'll show where you are now and what the next step gives you.

Start free
Read next
Finance · 6 min read
The cash gap: why a profitable business runs out of money
Management accounting · 7 min read
Management accounting for owners: where to start
Mindset · 5 min read
Why you do everything «right» but never got rich
Finance · 6 min read
What a business owner should know about finance