Sunday brunch at The Garden Cafe pulls in €3,200 but requires 6 staff members working premium weekend hours. Prime cost combines your food expenses with labor costs - the two heaviest hitters on your P&L. Getting this calculation right determines if your weekend brunch service actually turns a profit or just keeps you busy.
What exactly is prime cost?
Prime cost breaks down into two core components:
- Food cost: every ingredient that goes into your dishes
- Labor costs: wages, payroll taxes, and weekend premiums
Most restaurants target 55-65% of revenue for prime cost. Brunch services often run higher due to intensive prep work and premium weekend labor rates.
Calculate food cost for brunch
Brunch dishes carry unique cost challenges:
- Premium fresh ingredients (free-range eggs, artisan breads, seasonal fruit)
- Generous portion expectations (customers want substantial plates)
- High-cost proteins (smoked salmon, organic bacon, grass-fed beef)
💡 Example brunch dish:
Eggs Benedict - menu price €16.50 (incl. 9% VAT)
- 2 eggs: €0.60
- 2 slices brioche: €0.80
- 100g smoked salmon: €4.20
- Hollandaise sauce: €0.90
- Garnish: €0.50
Food cost: €7.00 on €15.14 (excl. VAT) = 46%
Labor costs during brunch
Brunch demands heavy staffing in compressed timeframes:
- Kitchen: dedicated egg station cook plus regular line staff
- Front of house: extended table turns mean more servers needed
- Weekend premiums: Sunday rates add 15-25% to base wages
⚠️ Note:
Factor in payroll taxes and benefits - typically 25-30% on top of gross wages.
Prime cost formula
The math stays straightforward:
Prime cost % = (Food cost + Labor costs) / Revenue × 100
💡 Example calculation:
Sunday brunch (11:00-16:00):
- Revenue: €2,800
- Food cost: €980 (35%)
- Labor costs: €720 (€450 wages + €135 payroll taxes + €135 weekend premium)
Prime cost: (€980 + €720) / €2,800 × 100 = 61%
Calculate labor costs per hour
Accurate labor costing requires tracking every hour worked:
- Include prep time, service hours, and post-service cleanup
- Add gross wages plus 27% for payroll taxes
- Apply weekend and holiday rate increases
💡 Staff for Sunday brunch:
- Head chef: 8 hours × €18 = €144
- Sous chef: 6 hours × €15 = €90
- 2 waitstaff: 12 hours × €13 = €156
- Dishwasher: 5 hours × €12 = €60
Subtotal: €450 + €121 payroll taxes + €135 Sunday premium = €706
Understanding prime cost thresholds
After managing kitchen operations for nearly a decade, I've seen these benchmarks hold true for brunch services:
- Under 60%: solid profitability with good operational control
- 60-65%: workable for upscale brunch concepts
- Above 65%: likely operating at a loss
High prime costs usually stem from:
- Oversized portions that don't match pricing
- Inefficient scheduling and overstaffing
- Menu prices that haven't kept pace with ingredient costs
Calculate prime cost in 5 steps
Gather all food cost data
Add up all ingredients you purchased for the brunch service. Calculate the cost price per dish and multiply by the number of portions sold.
Calculate total labor costs
Add up all hours worked in kitchen and service. Multiply by hourly wage, add 27% social contributions, and don't forget weekend and holiday surcharges.
Determine your brunch revenue
Use your POS system to determine the exact revenue from the brunch period. Calculate using amounts excluding VAT for a fair comparison.
Apply the formula
Prime cost % = (Food cost + Labor costs) / Revenue × 100. This gives you the percentage of your revenue that goes to your two biggest cost items.
Compare with benchmark
For brunch, 55-65% is acceptable. Above that? Then you need to look at portion sizes, staff deployment or adjust your menu price.
✨ Pro tip
Track prime costs separately for Saturday versus Sunday brunch over 4 consecutive weekends - Sunday typically runs 8-12% higher due to premium labor rates, helping you identify which day drives real profitability.
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
Why is prime cost often higher for brunch than for dinner?
Brunch compresses high labor needs into shorter service windows, and weekend premium rates increase payroll costs significantly. Guests also linger longer, reducing table turnover while maintaining full staffing levels.
Should I include cleaning and prep in labor costs?
Absolutely - every hour worked for the brunch service counts toward your labor cost. Friday's mise-en-place, Sunday's prep work, and post-service breakdown all factor into your true labor investment.
How can I lower my prime cost without sacrificing quality?
Focus on smarter scheduling to eliminate overstaffing, streamline your prep processes for faster execution, and audit portion sizes against menu prices. Sometimes a modest price adjustment makes more sense than cutting quality.
Is 65% prime cost for brunch acceptable?
That's pushing the upper limit but can work for premium concepts with strong customer loyalty. Just ensure your other operating expenses stay lean, or profitability becomes nearly impossible.
⚠️ EU Regulation 1169/2011 — Allergen Information — https://eur-lex.europa.eu/eli/reg/2011/1169/oj
The allergen information on this page is based on EU Regulation 1169/2011. Recipes and ingredients may vary by supplier. Always verify current allergen information with your supplier and communicate this correctly to your guests. KitchenNmbrs is not liable for allergic reactions.
In the UK, the FSA enforces allergen regulations under the Food Information Regulations 2014.
📚 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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