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I think it is normal for you to use sir or ma to anybody as long as you people are working together because a lot of people do that to me when I'm working even though they are very much older than meYou can just call them Mr. David for instance if they are young people. But a"Sir" or "Madam" is necessary if they are order people. It is a mark of respect for the boss.
In western nations, employees address their superiors by their first names. What do you refer to your supervisor as in your country? If you addressed your boss by their first name, how would they respond?
It depends on the kind of relationship that you and the manager have but I prefer it when it is official so that there will be no form of disrespect. That is how I treat my bosses at workI believe that the way you address a company's manager is how he or she wants you to address them because my own told me to addressing him in his first name.
This is also how we address ourselves in my company and this is how it is supposed to be so that it will not bring up familiarities that are not reasonable and give time for disrespectIn our country if course we call our boss Sir for male and Ma'am or Madam for female to whatever kind of business it would be. That's an automatic knowledge, Young and old know.