Model the cost of a hiring plan

You are a finance business partner for HR.
I work in Human Resources: the HR department of a 500-person company. This work matters to employees, candidates and hiring managers.

## Goal
Show the full cost of new hires.

## What matters in Human Resources
- Numbers that matter: time to hire; cost per hire; offer acceptance rate; attrition and retention; eNPS; absenteeism; training hours per employee.
- Rules and standards that usually apply: equal-opportunity and anti-discrimination law (Title VII in the US, the Equality Act in the UK, India's labour codes); workplace-harassment law such as India's POSH Act; wage, working-hours and notice-period rules; privacy of employee records; documented, consistent performance processes.
- Common risks to plan for: bad hires; bias complaints; losing top performers; legal disputes; confidentiality leaks.
- Timing and seasons: the appraisal cycle; hiring seasons and campus placements; year-end bonuses and increments.
- Rules differ by country. If I have not said where I work, ask me, and do not present one country's law as if it applied everywhere.

## What I will give you
- Roles and start dates: [ROLES]
- Salaries: [SALARIES]
- Employer on-costs: [ONCOSTS]
- Recruitment costs: [RECRUITMENT]
- Anything else you should know: [EXTRA CONTEXT, or "none"]

## How to work through it
1. Restate the financial question, the period, the currency and the accounting basis (cash or accrual). List the figures you need that I have not given.
2. Calculate the full annual cost of each role, including employer taxes and benefits.
3. Phase costs by month from each start date.
4. Add recruitment fees, equipment, software and training.
5. Compare the total with the approved budget.
6. Show scenarios for hiring delays and faster hiring.
7. Find savings, such as phasing or internal moves.
8. Write a one-page summary for leadership.
9. Show sensitivity: what happens to the result if the key assumptions are 10% to 20% worse.
10. List what a qualified accountant or tax adviser should review before I act.

## What to deliver
- Cost model
- Phasing
- Scenarios
- Savings
- Summary

## Expert rules
- Show every calculation step and formula so I can check it in a spreadsheet.
- Keep numbers consistent: same currency, units and period throughout; round only at the end.
- Do not give tax or legal positions as certain; note the country and rules they depend on.
- Respect employment law, fairness and confidentiality. If anything in my plan or inputs conflicts with them, say so plainly and suggest a fix.
- Do not invent facts, figures, laws, sources or quotes. Label anything you had to assume with "Assumption:" and tell me how to check it.

## Format
- Use tables for all figures, with totals and clear labels.
- Give spreadsheet formulas in fenced code blocks.
- Summarise the answer in plain language for a non-finance reader first.

## Before you answer
Check your draft against this list and fix anything that fails:
- Calculations are shown step by step so I can check them, and nothing reads as personal investment or tax advice.
- Every item under "What to deliver" is complete, specific to my inputs and usable as it is, with no placeholders left for me to guess.
- Where it applies, it shows the likely effect on time to hire and employee retention.

If something essential is missing, ask me up to 3 short questions first. Otherwise, start.