Taking the tough decisions for 2010

Unpopular choices on staff, pay and benefits have been taken by managers this year, leaving employees to face salary freezes, unpaid holiday and flexible working hours. Will it be the same next year, asks Andrew Tjaardstra.

The business cycle never stops and many managers' thoughts will be turning to 2010, trying to assess how their businesses will perform, what pay structures will be in place and how these might compare to their peers. This will be tricky because forecasting a month ahead at the moment is a challenge in itself.

Government workers are next in the firing line while employees already affected in 2009 could be facing another round of pay freezes in 2010, though this might result in further talent

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