Most caterers think they know their per-person costs but they're actually bleeding money on every event. The real calculation involves way more than just food ingredients. Here's the exact formula that separates profitable caterers from those who work for free.
Why cost per person is crucial
Catering means fixed guest counts. Underestimate and you lose money on every single person. Overestimate and competitors snatch your jobs away.
⚠️ Note:
Catering brings extra costs that restaurants don't face: transport, setup, tableware, on-site staff. Miss any of these and your margins disappear.
The complete cost formula for catering
Cost per person = (Food + Staff + Transport + Materials) / Number of guests
This covers your total costs. You'll add profit and VAT on top for your final price.
Calculate food costs per person
Start with every ingredient on your brunch menu:
- Bread and pastries
- Cold meats and cheese
- Eggs and hot items
- Fruit and garnish
- Beverages (coffee, tea, juices)
- Butter, jam, sauces
💡 Example brunch for 50 people:
Complete brunch with hot and cold items:
- Bread and pastries: €180
- Meat, cheese, fish: €320
- Eggs and hot dishes: €140
- Fruit and salad: €85
- Beverages: €95
- Other (butter, jam, etc.): €45
Total food costs: €865
Per person: €865 / 50 = €17.30
Staff and service costs
For brunch catering you'll typically need:
- Setup and preparation: 2-3 hours
- Service during brunch: 2-4 hours
- Breakdown and cleanup: 1-2 hours
- Travel time to and from location
💡 Example staff costs:
For 50 people brunch, 2 staff members:
- Preparation: 2 × 3 hours × €18 = €108
- Service: 2 × 3 hours × €18 = €108
- Breakdown: 2 × 1.5 hours × €18 = €54
- Travel time: 2 × 1 hour × €18 = €36
Total staff: €306
Per person: €306 / 50 = €6.12
Transport and material costs
The hidden costs that catch you off guard:
- Fuel and vehicle wear
- Tableware and cutlery (if you provide)
- Warming equipment
- Tablecloths and decoration
- Packaging and transport materials
💡 Example other costs:
For the same 50 people brunch:
- Transport: €45
- Tableware (rental/depreciation): €75
- Warming equipment: €25
- Decoration and linens: €35
Total other: €180
Per person: €180 / 50 = €3.60
Putting total cost together
Now add all components:
- Food costs per person: €17.30
- Staff per person: €6.12
- Transport and materials: €3.60
Total cost per person: €27.02
⚠️ Note:
This is your cost price. You still need to add profit and VAT for your selling price. Standard margin for catering runs 40-60%.
From cost price to selling price
For healthy margins, add to your cost price:
- Profit: 40-60% of cost price
- Contingency: 5-10%
- VAT: 9% on final price
💡 Example selling price:
Cost price €27.02 to selling price:
- Cost price: €27.02
- Profit (50%): €13.51
- Buffer (5%): €2.03
- Subtotal: €42.56
- VAT (9%): €3.83
Selling price per person: €46.39
Rounded: €47.- per person
From years of working in professional kitchens, I've seen too many caterers skip the contingency buffer and regret it later. Weather delays, last-minute dietary requests, broken equipment - these things happen. Build that 5-10% cushion into every quote.
Digital cost calculation
Manual calculations for every quote eat up time and invite mistakes. Tools like KitchenNmbrs help you:
- Track all ingredients per person
- Calculate staff costs automatically
- Run different scenarios
- Quickly adjust quotes for different numbers
How do you calculate cost per person? (step by step)
Make a complete ingredient list
Write down all ingredients you need for your brunch menu. Don't forget anything: from rolls to butter, from coffee to sugar. Count exact quantities per person and multiply by the number of guests.
Calculate all staff costs
Add up how many hours your staff spend: preparation, transport, service and breakdown. Multiply by their hourly rate and divide by the number of guests for cost per person.
Add transport and material costs
Calculate what transport, tableware, equipment and other materials cost. Divide by the number of guests. Add all components together for your total cost per person.
✨ Pro tip
Recalculate your cost per person every 3 months for your top brunch packages. Ingredient prices shift constantly, and a €2 increase per person adds up fast over dozens of events.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
Should I include VAT in my cost per person?
No, always calculate cost price excluding VAT. You add VAT when calculating your selling price. For catering, 9% VAT applies to food and beverages.
How much profit should I charge on catering?
Standard is 40-60% profit on your cost price. Catering carries more risk than restaurant work - cancellations, weather issues, equipment failures. Higher margins are justified.
What if fewer guests show up than planned?
Build a 5-10% buffer into your cost price for no-shows. Or negotiate minimum numbers in your contract upfront. You've already bought ingredients and scheduled staff regardless.
How do I handle buffet waste in my calculations?
Factor in 10-15% food waste for buffet-style brunches. Guests take more than they eat, and you need backup portions. Include this waste percentage in your food cost calculations from the start.
📚 Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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