The trick to writing about your business' human resources needs in the management plan section of your business plan is to be able to describe your human resources needs specifically.
To write something such as, "We'll need more people once we get up and running" will impress no one.
Begin with the bottom line. How many employees will your business need and what will it cost you? This is what will be of most interest to the people reading your business plan.
First, consider how your business' human resources needs can best be met. Will it be best for your business to have employees or should you operate with contract workers or freelancers? Do you need full-time or part-time staff?
Outline your staffing requirements in this section of your business plan, including a description of the specific skills that the people working for you will have to have.
Now you're ready to calculate your labour costs. You can calculate the number of employees you will need by figuring out how many customers each employee can serve. As an example, if it takes one employee to serve 150 customers, and you forecast 1500 customers in your first year, your business will need 10 employees.
Next, determine how much salary each employee will receive, and total the cost of salary for all your employees.
Add to this the cost of Workers' Compensation Insurance (mandatory for most businesses) and the cost of any other employee benefits, such as company sponsored medical and dental plans to calculate your total labour cost.
You also need to describe how you're going to find the staff your business needs, and how you're going to train them.
Your description of staff recruitment should explain whether or not sufficient local labour is available, and how you're going to recruit staff if you need to go further afield.
When you're writing about staff training in your business plan, you'll want to include as many specifics as possible. What specific training will your staff undergo? What ongoing training opportunities will you provide your employees?
Even if your plan for your business is to start as a solo act, you need to include this section on Human Resources Needs in your business plan to demonstrate that you've thought about the staffing your business may require as it grows and that your business has (or will have) human resources policies in place. Business plans are about the future, and how your business is going to succeed.