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Ask what you think you’re worth plus 5-10%
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Tell them a number that would make you sign, it doesn’t hurt to be aggressive if they are ready to make you an offer.. typically the smaller firms pay a bit of a premium at least when it’s Big 4 to regional (seems like this might be similar?).. in this market the jump could easily be 20% or more.. Also just keep in mind that salary is just one aspect of total comp, better healthcare, 401k match, spot bonuses or annual bonus target, etc are just as important and can help explain larger/smaller jumps in base to make sure it is worth it for you… Last thing is if you come in slightly higher than what they can do, sometimes companies will try to make up for it with a signing bonus (though that only helps for one year)