Budget personnel and wage earnersBudgetingYou can budget crew and cast the way their engagement is actually structured, and attach the on-costs each kind of engagement attracts.People are the part of a budget with the most attached to them — on-costs, premiums, per-diems, travel. The order below gets the engagement right first, because everything else calculates from it.1. Create or select the accountClick **Add Account**, or select an existing one.2. Model the engagementThe engagement is expressed through **Quantity** and **Price/Unit**:| Engagement | Quantity | Price/Unit | | ------------------------------------- | --------------------------- | ------------------------ | | A flat fee, regardless of time worked | 1 | the fee | | Days or weeks | the number of days or weeks | the rate per day or week |Set **Unit** to match what the quantity counts, so the row reads correctly and so quantities stay comparable.3. Split the engagement into phases, if it has themIf the person works across preparation, shoot and wrap at different durations or rates, add a subaccount per phase.This is worth doing even when the rate is constant, because it is what lets overtime and night premiums be applied to the shoot alone rather than to the whole engagement — see [what subaccounts are for](/kb/article/what-subaccounts-are-for).Adding the first subaccount copies the account's own values down into it. Nothing is lost, but your figures are now on the subaccount and the account row shows their sum.4. Add the on-costs the engagement attractsOpen **Fringes & Supplements** in the account details and apply what belongs — statutory contributions for everyone on a wage, plus overtime or night premiums where you expect them. Full procedure: [apply fringes and supplements](/kb/article/apply-fringes-and-supplements).If the account has subaccounts, remember to choose which ones each side covers.5. Handle the self-employed differentlyFreelancers and companies invoicing for their work carry **no wage fringes** — but they may be subject to VAT, which goes on the account through the **Taxes** panel instead — see [apply a tax to an account](/kb/article/apply-a-tax-to-an-account).Getting this the wrong way round is the common error: fringes on a freelancer inflates the budget with contributions nobody will pay.6. Add the costs the person causesPer-diems, hotels and travel are not wage-derived, so they are budgeted as [extra costs](/kb/article/apply-extra-costs) rather than as premiums.Markdown