Labour & prime cost

Labour Cost & Sales Per Labour Hour

Am I over-staffed, and what is each labour hour actually returning?

Labour percentage tells you what labour costs relative to sales. Sales per labour hour tells you what each scheduled hour returns. Watching only the percentage hides a slow shift that was staffed correctly for a busy one.

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Worked answer25.8%See it ↓
01

Your numbers

A worked example is already loaded. Replace any field with the figures from the source named beside it.

Sales for the periodPOS period report
$34,500.00

Net sales, excluding sales tax.

Labour costPayroll export
$8,900.00

Wages for the same period. Include payroll burden if you want the fully loaded figure.

Labour hours workedScheduling or timeclock report
486 hrs

Total hours worked across all staff for the same period.

Covers or guests served (optional)POS period report
1240

Optional. Adds guests per labour hour and labour cost per cover.

02

The answer

Labour cost

25.8%

$70.99 in sales per labour hour

  • Sales per labour hour$70.99
  • Average labour cost per hour$18.31
  • Labour cost$8,900
  • Labour hours486
  • Guests per labour hour2.55
  • Labour cost per guest$7.18
  • Average spend per guest$27.82

Labour cost, % of sales

Operator survey
  • Full-service restaurant (median, all respondents)36.5%
  • Full-service, profitable operators (median)34.2%
  • Full-service, operators reporting a loss (median)42.9%
  • Limited-service restaurant (median, all respondents)31.7%
  • Limited-service, profitable operators (median)30%

Reported by operators to an industry association and published as a median.

This figure includes salaries, wages, and benefits. The gap between profitable and unprofitable operators — 34.2% against 42.9% — is the most useful line here.

Source: National Restaurant Association, 2025 Restaurant Operations Data Abstract (2024 data, 900+ operators) — overall labor-cost medians (2025)

Source: National Restaurant Association, 2025 Restaurant Operations Data Abstract (2024 data, 900+ operators) — profitable and loss-making operator segments (2025)

03 Show the arithmetic
Labour cost % = labour cost ÷ sales × 100
Sales per labour hour = sales ÷ labour hours worked
Average labour cost per hour = labour cost ÷ labour hours worked
04 What the answer leaves out
  • Labour percentage and sales per labour hour move in opposite directions on a slow night. Read them together.
  • State whether your labour cost includes payroll burden and keep that choice consistent between periods.
Continue if it helps

The number is the start of the decision.