Attracting and motivating seasonal staff: take these steps to nurture a loyal and productive base of seasonal workers.

• Author: Caplan, Robert M.

Due to the seasonal nature of certain work, many CPAs rely on temporary personnel during key times of the year, particularly tax season. To successfully attract and maintain seasonal staff, a practice needs a different approach than the one it takes with traditional full-time employees. Determining which benefits a firm should offer its seasonal workers can be confusing since the firm will have some flexibility when deciding what benefits to offer. Seasonal or part-time workers typically do not receive the same benefits as full-time permanent workers.

Understand What Attracts Seasonal Staff

Those seeking seasonal positions have distinct, individual reasons for working for a CPA. They are typically not interested in promotion or becoming a firm owner. If firms take time to understand what motivates seasonal workers, they can use this insight to create a firm culture that increases loyalty and productivity.

Some seasonal workers are motivated by the opportunity to make some extra money, coupled with the allure of not having to work year-round. Some may be parents or retirees who do not want the commitment of a regular job but enjoy the interaction with colleagues and clients. Others may be less drawn to human interaction and more to the intellectual challenge of tax or accounting work. Ask questions to find out what each person likes best about the job, and then look for ways to offer rewarding opportunities.

Flexibility of work hours is a high priority for many accounting professionals who choose seasonal work. If this is important to the seasonal help a firm hires, it should set up a system that takes this into account. Ask those who work on-site to commit to a certain range of hours each week. Then let them set the days and hours worked, in conjunction with the availability of office space and equipment. Many CPAs also hire staff who work out of their homes and prepare tax returns or do accounting using cloud services. If staff are permitted to work from home, be mindful of the many potential issues involved (e.g., tax, liability, etc.) (see "How to Open New Doors by Closing Your Office," 216 Journal of Accountancy 24 (July 2013)).

Do not impose time commitments without discussion and assent. Requiring a seasonal staff member to work extra hours that he or she did not agree to can sour the relationship and spread dissent to others. In general, the firm should be as flexible as possible when it comes to personal schedules. For example, a...