You've done your research and know the salary you desire for a particular position, as well as a reasonable range given the current climate (see additional tips for more info). A company has just extended you an offer. Resist the urge to accept immediately, as this is the best time to negotiate your salary. Always let the employer make the first offer, and do not assume that it's fixed. In your counter offer, ask for the high end of your range, and be able explain to the employer why you're worth it. Never become emotional or hostile in negotiations. Remember that your goal is win-win, with both sides receiving maximum benefit from the final agreement.

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