想重用的人才身怀重病怎么办？

最近，为了招聘一名销售人员，我面试了几名应聘者，发现其中一人的素质相当不错。他不仅经验丰富、口才好，而且应该能够较好地适应我们的现有团队。我正打算把他招进这个职位，他却告诉我，他得了一种很严重的病，为了接受治疗，有时可能无法上班。现在我为此事深感头疼。明知道他可能会经常请假，从而给我这家小公司的效率拖了后腿，甚至有可能会增加公司的医保开销，那么，我还要不要聘用他？

人吃五谷杂粮，怎能不生病。如果公司现有的一名员工生了病，尤其是重病，那么，你当然要站出来支持他、帮助他。实际上，在小公司里工作的最大的优点之一，就是公司的氛围很像一家人。我经常看到我的一些客户为了帮助一名生病的员工，而给予了他超过正常医保报销范围的补助，并且给予了额外的休假和金钱上的照顾 ，以帮助他度过难关。但我现在面临的情况却有所不同，我还没有把他招进来，就已经知道他得了重病。

首先，就业歧视是违反法律的。你不能仅仅是因为一个人生病了，就拒绝向他提供工作机会，除非你能证明他的疾病将使他无法完成工作。

对于医保开支的问题也别轻易下结论，因为美国最新通过的医保政策规定，保险公司不能因为一名员工已经患有某种疾病，就拒绝为其承保。因此，根据《平价医疗法案》，医保的经验费率已经做出了变革，涵盖了地区和行业性因素，这意味着企业如果招聘了一名生病的员工，并不会对医保费用产生你想象中那样大的影响。

最后，你需要权衡一下你为招聘这名新人所做出的投资（成本与效率）与一名经验丰富的成功的销售人员所能带来的回报孰轻孰重。

再说说报销的事儿。有时我会把一些个人消费报在公司的账上。我不说，谁又能知道，对吧？就算我被抓包了，这也只不过是一笔小钱罢了。这有什么大不了的？

我的公司拥有大约600名客户，他们中的大多数都在这样做，可见这并非个例。人们总是喜欢用公款报销个人开支。他们会说：“嘿，这就是自己开公司的好处。”在报销了这些个人开支后，他们就能享受到一些税务上的优惠。如果不报销，这种税收优惠反而享受不到了。然而，有些人也因此走上了极端。我有一个客户曾经给他老婆买了一件25,000美金的珠宝，堂而皇之的以“办公开支”的名义报销了。不过，大多数客户还算是低调的——只是不时报销一些吃饭钱，以及与家人出去旅游的钱。

但是，不管你报销的金额多少，这都是一个糟糕的主意。当然，你被国税局审计的机率本来就不大。既便你不幸被抽中了，说不定你还会碰上一名“友好”的审计员，对你这点小小的违规行为睁一只眼闭一只眼。

但这是一场赌注。如果你真的被抓包了，你将面临两种后果。

首先，不管你违规报销的金额多少，将个人消费在企业账目中进行报销，都是一种不诚信的行为。如果遇见一名称职的审计员，必然会对你的道德水平和债务水平产生质疑。他对你的信任会大打折扣，等到他审计其它大项明细的时候，你就要小心他在鸡蛋里挑骨头了。诚信是企业经营的关键，玩这样的游戏显然无助于构建企业的诚信。

其次则是更重要的原因——牢狱之灾。某个固执的审计员说不定想拿你来杀鸡儆猴。明知故犯地违规在企业中报销私人消费的行为属于欺诈，是要负刑事责任的。

徜若真落得如此下场，你省下的那点美金值得吗？我知道现在差不多人人都在这样做。但你什么时候成了“人人”了？所以一定要把生意和私事分开。平生不做亏心事，不怕半夜鬼叫门。与其处心机虑地琢磨怎么避税，不如把集中精力想想怎么才能让公司继续增长，怎么才能多赚一些钱。

译者：朴成奎

I’ve been interviewing candidates for a sales position and just found a great guy. He’s experienced, well-spoken and would fit in with our existing team. I was about to offer him the position when he revealed to me that he has a very serious illness and would likely be missing work to undergo treatment. Now I’m concerned. Do I hire him, knowing that he could be missing work, which would be a drain on productivity for my small company and potentially increase my health insurance costs?

People get sick. And when it happens to an existing employee, particularly if it’s serious, then of course you’re going to be there for him. In fact, one of the biggest benefits of working at a small business is that it’s like family. And oftentimes I’ve seen my clients go above and beyond written policy or even insurance coverage to help a sick employee out with more time off and a few extra dollars to tide them over. But this is different. This is someone who is known to be seriously ill before he’s even hired.

For starters, discrimination is against the law. You can’t turn down someone for a job because of an illness unless you can prove that his illness would stop him from performing his job. And don’t jump to conclusions about your health insurance either – because of new rules passed that prohibit insurers from denying coverage due to pre-existing conditions, experience ratings have changed in these days of the Affordable Care Act to include regional and industry factors which means that hiring a sick employee may not have as big an impact on your premiums as you may think. In the end you’ve got to weigh the investment you’d need to make in this new employee (cost and productivity) vs. the return he may be able to provide as an experienced and successful salesperson. And if you feel that the cost is too high you’re going to have to come up with a solid reason for turning him down and documenting why the candidate you did hire is more qualified for the job.

Yes, I charge some personal items through to my business. Who’s going to know, right? And even if I get caught, it’s all in very small dollar amounts. Is this such a big deal?

My firm has about 600 clients and the vast majority of them do this, so you’re not alone. People like to cut corners with their personal expenses. They say “hey this is the perk of having your own business.” They enjoy getting a tax benefit from deducting something on their business return that they know they wouldn’t be able to deduct on their personal return. Some go to extremes – I once had a client who charged a $25,000 piece of jewelry for his wife as an “office expense.” But most just cut corners – a meal here and there. A vacation with the family.

But, regardless of the amount, it’s just a bad idea. Sure, the chances of you being audited by the IRS are pretty slim. And even if you are chosen you might get a friendly auditor too who passes over these little infidelities. But you’re playing a game. And if you get caught you’ll suffer in two ways. First, regardless of the amounts, passing through obvious personal expenses as a business expense is disingenuous and a competent auditor will call your ethics and judgment into question. He will believe your stories less – and you may be needing him in your corner when it comes time to look at the big ticket items he’s auditing. Business is about trust and playing games like this does not exactly help build that trust. But the more important reason? Jail. A tenacious auditor might want to make an example out of you. And knowingly charging personal expenses through as business expenses is fraud. And criminal.

Are the few dollars you’re saving really worth it? I know it seems like everyone does it. But since when are you everyone? Separate your business and personal. Sleep well. And instead of spending time scheming up ways to avoid taxes focus your energies on growing your business and making more money.