The cost per person determines whether your brunch catering is profitable. Many caterers estimate this and lose money without realizing it. In this article you'll learn step-by-step how to calculate exactly what each guest costs you.
Why cost per person is crucial
With catering you work with fixed numbers of people. Underestimating means a loss on every guest. Overestimating means losing jobs to competitors.
⚠️ Note:
With catering you have extra costs that don't apply in a restaurant: transport, setup, tableware, staff on-site. You need to include all of these.
The complete cost formula for catering
Cost per person = (Food + Staff + Transport + Materials) / Number of guests
This formula covers total costs. For your selling price you add profit and VAT on top of this.
Calculate food costs per person
Start with all ingredients for 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 typically budget:
- 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
Often forgotten, but definitely costs:
- 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 together:
- 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 is 40-60%.
From cost price to selling price
For a healthy margin, 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
Digital cost calculation
Manual calculation for every quote takes a lot of time and errors creep in. A system like KitchenNmbrs helps you to:
- 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
Always check your cost price on your 3 most popular catering menus. If those are right, you have 80% of your business under control.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
Was this article helpful?
Frequently asked questions
Should I include VAT in my cost per person?
No, you 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 has more risk than restaurant work (cancellations, weather), so a higher margin is justified.
What if fewer guests show up than planned?
Build a 5-10% buffer into your cost price for no-shows. Or make agreements about minimum numbers in your contract. You've already purchased ingredients and scheduled staff.
How do I calculate with different menu options?
Calculate the cost per person for each menu separately. With choice menus, take the average or charge per person for what they choose. Make this clear in your quote beforehand.
Should I calculate tableware separately?
If you provide tableware, cutlery and glassware, include this in your material costs. If you rent it, these are direct costs. If you own your tableware, factor in depreciation and breakage.
📚 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.
Calculate events and catering down to the cent
Group arrangements, buffets and events are complex. KitchenNmbrs calculates total food cost per person, per course, per event. Start free.
Start free trial →