最近，為了招聘一名銷售人員，我面試了幾名應聘者，發現其中一人的素質相當不錯。他不僅經驗豐富、口才好，而且應該能夠較好地適應我們的現有團隊。我正打算把他招進這個職位，他卻告訴我，他得了一種很嚴重的病，為了接受治療，有時可能無法上班。現在我為此事深感頭疼。明知道他可能會經常請假，從而給我這家小公司的效率拖了后腿，甚至有可能會增加公司的醫保開銷，那么，我還要不要聘用他？

人吃五谷雜糧，怎能不生病。如果公司現有的一名員工生了病，尤其是重病，那么，你當然要站出來支持他、幫助他。實際上，在小公司里工作的最大的優點之一，就是公司的氛圍很像一家人。我經常看到我的一些客戶為了幫助一名生病的員工，而給予了他超過正常醫保報銷范圍的補助，并且給予了額外的休假和金錢上的照顧 ，以幫助他度過難關。但我現在面臨的情況卻有所不同，我還沒有把他招進來，就已經知道他得了重病。

首先，就業歧視是違反法律的。你不能僅僅是因為一個人生病了，就拒絕向他提供工作機會，除非你能證明他的疾病將使他無法完成工作。

對于醫保開支的問題也別輕易下結論，因為美國最新通過的醫保政策規定，保險公司不能因為一名員工已經患有某種疾病，就拒絕為其承保。因此，根據《平價醫療法案》，醫保的經驗費率已經做出了變革，涵蓋了地區和行業性因素，這意味著企業如果招聘了一名生病的員工，并不會對醫保費用產生你想象中那樣大的影響。

最后，你需要權衡一下你為招聘這名新人所做出的投資（成本與效率）與一名經驗豐富的成功的銷售人員所能帶來的回報孰輕孰重。

再說說報銷的事兒。有時我會把一些個人消費報在公司的賬上。我不說，誰又能知道，對吧？就算我被抓包了，這也只不過是一筆小錢罷了。這有什么大不了的？

我的公司擁有大約600名客戶，他們中的大多數都在這樣做，可見這并非個例。人們總是喜歡用公款報銷個人開支。他們會說：“嘿，這就是自己開公司的好處?！痹趫箐N了這些個人開支后，他們就能享受到一些稅務上的優惠。如果不報銷，這種稅收優惠反而享受不到了。然而，有些人也因此走上了極端。我有一個客戶曾經給他老婆買了一件25,000美金的珠寶，堂而皇之的以“辦公開支”的名義報銷了。不過，大多數客戶還算是低調的——只是不時報銷一些吃飯錢，以及與家人出去旅游的錢。

但是，不管你報銷的金額多少，這都是一個糟糕的主意。當然，你被國稅局審計的機率本來就不大。既便你不幸被抽中了，說不定你還會碰上一名“友好”的審計員，對你這點小小的違規行為睜一只眼閉一只眼。

但這是一場賭注。如果你真的被抓包了，你將面臨兩種后果。

首先，不管你違規報銷的金額多少，將個人消費在企業賬目中進行報銷，都是一種不誠信的行為。如果遇見一名稱職的審計員，必然會對你的道德水平和債務水平產生質疑。他對你的信任會大打折扣，等到他審計其它大項明細的時候，你就要小心他在雞蛋里挑骨頭了。誠信是企業經營的關鍵，玩這樣的游戲顯然無助于構建企業的誠信。

其次則是更重要的原因——牢獄之災。某個固執的審計員說不定想拿你來殺雞儆猴。明知故犯地違規在企業中報銷私人消費的行為屬于欺詐，是要負刑事責任的。

徜若真落得如此下場，你省下的那點美金值得嗎？我知道現在差不多人人都在這樣做。但你什么時候成了“人人”了？所以一定要把生意和私事分開。平生不做虧心事，不怕半夜鬼叫門。與其處心機慮地琢磨怎么避稅，不如把集中精力想想怎么才能讓公司繼續增長，怎么才能多賺一些錢。

譯者：樸成奎

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.