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📝 Labor cost, P&L & break-even · ⏱️ 2 min read

How do I create a staffing plan and budget for my first restaurant year?

📝 KitchenNmbrs · updated 17 Mar 2026

Your first-year staffing decisions will make or break your restaurant before you serve 1,000 customers. Most new restaurants collapse because they misjudge how many people they need and what those people actually cost. Here's how to build a staffing plan that keeps you profitable.

Why a staffing plan is so important

Labor costs become your biggest expense after food - typically 25-35% of revenue. Without a solid plan, you'll face:

  • Hiring too much staff for your actual revenue
  • Having too few staff which destroys service quality
  • Unexpected costs (overtime, sick leave coverage)
  • No financial buffer for slow periods

First calculate your expected revenue

Before planning staff, you need realistic revenue projections. This determines how much payroll you can actually afford.

💡 Example calculation expected revenue:

Restaurant with 40 seats, open 6 days:

  • Average 1.5 seatings per evening = 60 covers
  • Average check: €35
  • Daily revenue: 60 × €35 = €2,100
  • Weekly revenue: €2,100 × 6 = €12,600
  • Annual revenue: €12,600 × 52 = €655,200

Determine your staffing needs per role

Every restaurant requires certain core positions. The team size depends on your concept and projected revenue:

Kitchen

  • Head chef: 1 person, full-time
  • Sous chef: Only needed above €500k annual revenue
  • Cooks: 1 cook per €200k revenue as baseline
  • Dishwasher: 1 person part-time/full-time

Service

  • Manager/owner: Often yourself initially
  • Servers: 1 server per 15-20 covers per service
  • Bartender: If bar generates significant revenue

💡 Example staffing:

Restaurant 60 covers per evening:

  • Head chef: 1 full-time
  • Cook: 1 full-time + 1 part-time
  • Dishwasher: 1 part-time
  • Servers: 2 full-time + 1 part-time
  • Manager: owner

Total: 4 full-time + 2 part-time

Calculate labor costs

Labor costs include much more than base wages. You must budget for these components:

  • Gross salary: Base pay amount
  • Employer contributions: Approximately 25-30% on top of gross
  • Holiday pay: 8% of gross annual salary
  • Pension: Often 3-5% of gross
  • Insurance: Workplace accidents, disability coverage

⚠️ Warning:

Always calculate with 130-140% of gross salary as total labor costs. Forgetting employer contributions - a mistake that costs the average restaurant EUR 200-400 per month - leaves many owners scrambling for cash.

Create a monthly staffing budget

Spread labor costs across the year, but account for seasonal variations:

💡 Example monthly budget:

  • Head chef: €3,500 × 1.35 = €4,725
  • Cook full-time: €2,800 × 1.35 = €3,780
  • Cook part-time: €1,400 × 1.35 = €1,890
  • Dishwasher: €1,200 × 1.35 = €1,620
  • Servers 2x: €2,400 × 1.35 × 2 = €6,480
  • Server part-time: €1,000 × 1.35 = €1,350

Total per month: €19,845

At €55,000 monthly revenue = 36% labor costs

Plan for seasons and fluctuations

Restaurants rarely maintain consistent monthly revenue. Build flexibility into your staffing:

  • Fixed core: Minimum staffing always required
  • Flexible layer: Additional staff for busy periods
  • On-call staff: For peak days and sick leave coverage
  • Yourself: You'll often fill gaps wherever needed

Keep a buffer

Always budget 10-15% extra labor costs for unforeseen expenses:

  • Sick leave coverage
  • Overtime during busy periods
  • Hiring extra staff for special events
  • Mid-year wage increases

Monitor your labor cost percentage monthly

Track monthly labor costs as a percentage of revenue:

Formula: (Total labor costs / Revenue) × 100

⚠️ Alert:

If labor costs consistently exceed 40%, you're overstaffed for your revenue. Below 20% usually means understaffing and declining service quality.

How do you create a staffing plan? (step by step)

1

Calculate your expected annual revenue

Estimate your average number of covers per day, average check, and number of working days. Multiply these figures for your annual revenue. This determines how much you can spend on staff.

2

Determine your minimum staffing level

Make a list of all roles you minimally need: kitchen, service, dishwashing. Calculate with 1 cook per €200k revenue and 1 server per 15-20 covers as a guideline.

3

Calculate total labor costs

Add up gross salaries and multiply by 1.35 for employer contributions. Divide by 12 for monthly costs. Check if this stays under 35% of your monthly revenue.

4

Plan flexibility and buffer

Keep 10-15% buffer for illness and overtime. Distinguish between fixed core and flexible layer for busy periods.

5

Monitor your labor cost percentage monthly

Calculate your labor costs as a percentage of revenue each month. Between 25-35% is healthy. Adjust your staffing if there are structural deviations.

✨ Pro tip

Start your first 90 days with exactly 3 full-time and 2 part-time staff members, regardless of restaurant size. You can always add people, but letting staff go damages morale and costs money.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

What percentage of my revenue should go to labor costs?

For restaurants, 25-35% of revenue represents standard labor costs. Below 25% often indicates understaffing, while above 40% typically becomes unsustainable long-term.

Should I include my own salary in labor cost calculations?

Yes, always include a market-rate salary for yourself, even if you don't actually pay it out. This gives you a realistic picture of true profitability and business value.

How do I plan staff for seasonal fluctuations?

Create a fixed core team (always needed) plus a flexible layer for busy periods. Use on-call staff and zero-hour contracts for peak days and special events.

What are employer contributions and how much do they cost?

Employer contributions include social premiums, pension contributions, and insurance costs. Budget 30-40% on top of gross salary, or multiply gross by 1.35 for total labor costs.

When should I hire a sous chef for my restaurant?

A sous chef becomes worthwhile around €500k annual revenue or with 4+ kitchen staff. Before that point, invest in a strong head chef instead.

How can I control labor costs during slow months?

Maintain your fixed core team but reduce flexible staff hours. Schedule fewer on-call workers and handle more operational tasks yourself during slower periods.

What's the biggest staffing mistake new restaurant owners make?

Hiring based on peak capacity rather than average revenue. This creates unsustainable labor costs that drain cash flow during normal business periods.

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

📚 Sources consulted

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.

JS

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.

🏆 8 years kitchen manager at 1NUL8 Group Rotterdam
Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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