I just bought a company yesterday that has been run for the last six years by the owner's sister ("Sue"), whom I would give the title of "Business Manager". It's a small business, but we do government work, so there's a fair amount of paperwork in addition to routine accounting through QuickBooks. I'd like to assume Sue's job because the company has greatly downsized since its heydey when a full-time Business Manager was needed. Her job is something I can do.
Sue has been making a salary of $38,188 with no additional benefits. Because there will be some turnover, and because I'll need her to do a handful of things in addition to answering my questions, I'd like to offer to keep her employed at an hourly consulting rate for a short period of time, say 30 days from today. Realistically, I would expect her to record no more than 10 hours per week for the next month, as part of the transition.
I don't want to lowball her unfairly (she's done a great job heretofore), but I'm on a serious budget and cannot afford to overpay her. What hourly rate should I offer her? I originally considered dividing her salary by 2080 (hours in a year), but ~$18/hr seems low. Any advice would be appreciated.