Budgeting
You can budget crew and cast the way their engagement is structured, and add the on-costs that go with each kind of engagement.
Enter a person's pay on their account as a quantity and a price, then add the on-costs that go with the person's kind of engagement.
In the toolbar, click  **Account** to add a new account, or select the person's existing account.
Fill in **Quantity** and **Price/Unit** so that the row matches how the person is paid. In **Unit**, type what **Quantity** counts, for example days or weeks.
| Engagement | Quantity | Price/Unit | | ----------------------- | --------------------------- | ------------------------ | | A flat fee | 1 | the fee | | Paid by the day or week | the number of days or weeks | the rate per day or week |
If the person works in preparation, shoot and wrap, select the account and click  **Subaccount** once per phase. KOSMA adds a subaccount named **New Subaccount** each time. Split the phases even where the rate stays the same. You can then apply overtime and night premiums to the shoot phase alone. For more, see [what subaccounts are for](/kb/article/what-subaccounts-are-for).
KOSMA moves the account's quantity, factor, price, unit, companies and [effects](/kb/article/what-effects-are) into the first subaccount you add. The account row then shows the sum of its subaccounts. If you delete the last subaccount, KOSMA moves its values back into the account.
In the account details, click  on the **Fringes & Supplements** panel. KOSMA opens **Fringes & Supplements**.
Apply the statutory contributions that every wage requires, and overtime or night premiums where the person works overtime or at night. If the account has subaccounts, choose on each tab under **Apply to subaccounts** which subaccounts a fringe or supplement applies to. The full steps are in [apply fringes and supplements](/kb/article/apply-fringes-and-supplements).
If the person is self-employed or bills their work through their own company, do not apply wage fringes to the account. Apply VAT to the account in the **Taxes** panel instead, as described in [apply a tax to an account](/kb/article/apply-a-tax-to-an-account).
Fringes on the account of a self-employed person are a frequent mistake. They add statutory contributions that nobody will pay to the budget.
Budget per diems, hotels and travel as [extra costs](/kb/article/apply-extra-costs), with a quantity and a price. They do not depend on the wage, so they do not belong in **Fringes & Supplements**.
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