Let us assume that you have a ski resort. It is still the first days of September, but do you really think that you can hire all the necessary help in December? No, all the preparations should be done well in advance, otherwise your ski resort may go understaffed and untrained. Moreover if your business is important to you, then you may consider hiring J1 foreign students to get the j1 tax benefits. These benefits will cover up to 7 percent of your payroll. But again, all the preparations need to be performed in advance. Just Google any seasonal staffing company and ask them about the deadline for J1 students. End of September in most cases is the deadline. It would be really tough to get any good students in the beginning of October. So, do your hiring preparations today and save on taxes later, when the snow will attract tourists and tourists will pay for your services.