The value of a fresh-out-of-academy recruit is measured in MILLIONS of ISK. The value of a top-tier PC vet is measured in 100s of millions. A well-thought-out business model builds in payment for potential, not just short-term gain through taxes.

Someone needs to learn about personnel management. You are paying for potential. The recruit "potentially" could earn you additional recruits at no charge, take on officer responsibilities thus making your job easier, recruit OTHER players for no fee (since he is in the corp already), bring his buddies along from CoD, all of which will generate income through corp taxes. The intelligence CEO will reinvest these earnings into value-added programs including tank and proto-suit reimbursement and squad leader incentives so that his corporation learns to operate at high levels. Once enough capital and labor is in reserve, the ambitious CEO will focus the corporations efforts and enter the Planetary Conquest arena. A single district generates 15million ISK per day, meaning the mere 2million ISK incentive you paid a recruiter to bring someone to you is paid for when that recruit becomes your most valued forge gunner in six months.

It's all about the long-game.

That said, I will to provide an alt to act as a director in your corp for a salary of 5 million ISK per week and will act as head of recruitment. Partial payment may be deferred based on mutually agreed-upon contract and pay schedule accounting for corporation growth.