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Sorry, probably I haven't been clear enough.

I was thinking along the lines of using last year's profits to pay for this year's wage raises and new hires.

If you have a $100 profit in 2017 you can't retroactively pay it out as wages, like your example suggests. You would have to pay 20-40% taxes on the profit (depending on where the company is domiciled) and then you can choose to pay it out during 2018.



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