[Dale Wiley]

The question I need to ask is this person a working supervisor and what percentage of his hours are being billed and

What percentage is being recovered in overhead for supervisory duties??

40K for a maintenance supervisor with 3 people is way over paid. I would look at the surverys in one of the trade magazines, but I am thinking that 35K would be tops with responsibility for at least 8 crew members.

The fact that your comapny is doing 300K a year, I would expect that at least 75% of his time was billable.

And using your state commission and Employment Departments as a bench mark is flat wrong. That don't have a clue what the actual market value is.

My business is just a bit larger than your's and I have a foreman / supervisor / mechanic that will be making about $ 20.00 per hour, plus paid health insurance, company paid IRA contribution, company paid cell phone, shop privledges, and he also makes a production bonus, but that is totally different from his compensation package. He will probably make about
$ 48K next year.

He will be responsible for field operations that should generate about 500K in gross sales. I expect that comp package to stay the same up to the company getting to a million dollars in 2009.

You as company owner need to set bench marks as to what , when and how the production gets done. Meet them in quality style or move on.

And john is exactly right about not paying yourself enough. Been there and done that, and with just the 2 dollars figures that you disclosed, you simply cannot be paying yourself what you should, given average landscape industry cost parameters.