A small bistro owner recently discovered their €3,000 training budget ballooned to €6,200 after forgetting employer contributions and material costs. You're paying wages with zero revenue coming in, but proper training sets the foundation for success. Here's how to accurately calculate and budget these pre-opening expenses.
What counts as training costs before opening?
Training costs go way beyond just wages. You're looking at:
- Wage costs: Hourly rate × training hours for all staff members
- Employer contributions: Social security premiums (approximately 25-30% of gross wages)
- Training materials: Ingredients for practice dishes, drinks, menus
- Utilities: Gas, water, electricity during training
- External trainers: If you hire specialists (barista, sommelier)
⚠️ Note:
Don't forget employer contributions! These stack on top of gross wages and can blow your training budget wide open.
Calculate total wage costs
Start with the pure wage costs for everyone involved:
💡 Example wage cost calculation:
Restaurant with 8 staff members, 3 days training:
- 2 chefs: €18/hour × 24 hours = €864
- 3 servers: €12/hour × 20 hours = €720
- 2 dishwashers/prep: €11/hour × 16 hours = €352
- 1 manager: €22/hour × 24 hours = €528
Gross wage costs: €2,464
Now add employer contributions on top. In the Netherlands, you'll pay roughly 25-30% extra in social security premiums and insurance.
Calculate employer contributions and overhead
Employer contributions aren't optional - they're mandatory and include several components:
- Employer share of social premiums: 17.9% (state pension, unemployment insurance, etc.)
- Sick leave self-insurance: Varies by company
- Pension premium: If applicable
- Insurance: Work accidents, etc.
💡 Example employer contributions:
Gross wage costs: €2,464
Employer contributions (27%): €2,464 × 0.27 = €665
Total personnel costs: €3,129
Material costs and overhead
Beyond personnel costs, you've got additional expenses during training. This is one of the most common blind spots in kitchen management - owners focus on wages but miss the material drain:
- Ingredients for training: Staff need to practice dishes
- Drinks: For bar training and tastings
- Packaging materials: Plates, glasses that break
- Energy: Extra gas, water and electricity
- Training materials: Manuals, uniforms
💡 Example material costs:
3 days training for 8 people:
- Ingredients for practice dishes: €400
- Drinks for bar training: €150
- Extra energy (gas/water/electricity): €80
- Training materials: €120
Total material costs: €750
External training costs
Sometimes you'll hire external specialists for specific training:
- Barista training: €300-500 per day
- Wine/beer training: €400-600 per day
- HACCP course: €150-250 per person
- Service training: €350-500 per day
⚠️ Note:
HACCP training is often mandatory. Budget at least €150 per person for this.
Calculate total training costs
Add everything together to determine your total pre-opening training budget:
💡 Total example:
Restaurant with 8 staff members, 3 days training:
- Personnel costs (incl. employer contributions): €3,129
- Material costs: €750
- HACCP training (8 × €175): €1,400
- External barista training: €450
Total training costs: €5,729
This amount should be budgeted as a one-time investment before your first revenue. Include this in your startup capital.
Recoup training costs
Good training pays for itself through:
- Fewer mistakes: Wrong orders, spilled food costs money
- Faster service: More tables per evening means more revenue
- Less waste: Trained staff throw away less
- Better guest experience: Satisfied guests come back
An investment of €6,000 in training often pays for itself within 2-3 months through more efficient operations.
How do you calculate training costs? (step by step)
Inventory all staff members involved
Make a list of all staff members who need training with their hourly rate and number of training hours. Don't forget the manager and yourself if you're participating too.
Calculate gross wage costs plus employer contributions
Multiply hourly rate × training hours per person. Add everything up and add 25-30% employer contributions for social premiums and insurance.
Estimate material and external training costs
Budget ingredients for practice dishes, drinks, energy and any external trainers. Budget at least €150 per person for mandatory HACCP training.
✨ Pro tip
Budget 40-50% more than your initial wage calculation to cover employer contributions and materials. Most owners underestimate by exactly this margin during their first 30 days of planning.
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
How many days of training do I need before opening?
Most restaurants plan 2-4 days of training. Simple concepts can work with 2 days, more complex kitchens often need 4-5 days.
Do I have to pay employer contributions during training?
Yes, once you have someone employed and pay wages, you're also liable for employer contributions. This applies to training periods as well.
What if staff members leave right after training?
You can include in the contract that staff members repay training costs (partially) if they leave within 6 months. Ask your lawyer about the options.
How do I budget training costs in my business plan?
Include training costs in your startup capital, not in your monthly operating expenses. It's a one-time investment before opening.
📚 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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