You calculate the selling price for daycare catering by adding up all costs and adding your desired margin. While adult catering focuses on volume and standardization, daycare demands smaller portions with stricter safety protocols. Most caterers underestimate the hidden costs that can erode their profits.
What makes daycare catering different?
Catering for daycare has specific requirements that affect your costs. Smaller portions, stricter hygiene rules, allergen-free options and often multiple small deliveries per day instead of one large one.
⚠️ Note:
Daycare often has stricter HACCP requirements and allergen checks. Factor in extra time and costs for this.
Mapping out all cost items
For accurate pricing, you'll need to capture every expense involved in daycare catering:
- Ingredients: including special dietary needs
- Preparation: labor in the kitchen
- Packaging: often individual portions
- Transport: fuel, driver, vehicle costs
- Delivery: time for unloading and checking
- Administration: invoicing, planning, communication
💡 Example cost breakdown:
For 50 children, warm meal per day:
- Ingredients: €1.80 per child
- Preparation: €0.60 per child
- Packaging: €0.25 per child
- Transport/delivery: €0.35 per child
- Administration: €0.15 per child
Total costs: €3.15 per child
Calculating ingredient costs per portion
Child portions are smaller than adult portions, but they're not automatically cheaper in proportion. A child pasta of 150 grams doesn't cost half of an adult portion of 300 grams.
Why? Fixed costs like sauce, cheese and garnish often stay the same. Preparation time also barely differs.
💡 Calculation example child pasta:
Adult portion (300g pasta + sauce): €2.40
Child portion (150g pasta + same sauce): €1.80
Savings: 25% (not 50%!)
Dividing transport and delivery costs
With daycare you often deliver at fixed times to multiple locations. Based on real restaurant P&L data, transport costs typically represent 8-12% of total meal costs. You divide these expenses by the total number of meals on that route.
- Fuel costs: €0.30 per kilometer
- Driver time: €15-20 per hour
- Vehicle costs: depreciation, insurance, maintenance
- Loading/unloading time: average 10-15 minutes per location
💡 Route example:
3 daycare centers, total 120 children, 25 km route:
- Fuel: 25 km × €0.30 = €7.50
- Driver: 1.5 hours × €18 = €27.00
- Vehicle costs: €8.00 per route
Total: €42.50 ÷ 120 children = €0.35 per child
Determining margin for daycare
Standard margins for catering fall between 15-25% net profit. With daycare you can target the higher end of this range because of:
- Long-term contracts (lower acquisition costs)
- Predictable volumes (less risk)
- Daily deliveries (higher service level)
Use 20-25% net margin as your starting point.
⚠️ Note:
Daycare often pays 30-60 days after delivery. Factor financing costs into your margin.
Seasons and holiday periods
Daycare has lower occupancy during school holidays. This affects your volumes and fixed costs per portion. Make agreements about minimum orders or compensation for fixed costs.
💡 Holiday impact:
Normal period: 50 children per day
Summer holiday: 20 children per day
Fixed costs (transport, administration) are divided among fewer children = higher costs per child
Competitive position and market prices
Daycare catering in the Netherlands ranges from €3.50 to €5.50 per child per warm meal. Several factors influence the final price:
- Organic vs. regular: 20-30% price difference
- Fresh preparation vs. frozen: 15-25% difference
- Special diets: lactose-free, gluten-free (+10-20%)
- Portion size: toddlers vs. after-school care children
How do you calculate the selling price? (step by step)
Calculate all costs per child
Add up: ingredients, preparation, packaging, transport, delivery and administration. Don't forget small cost items like extra hygiene materials or allergen-free alternatives.
Determine your desired net margin
Calculate with 20-25% net profit for daycare catering. This compensates for lower volumes during holidays and payment terms of 30-60 days.
Calculate the selling price including VAT
Divide your total costs by (100% - margin%). Then multiply by 1.09 for 9% VAT. Example: €3.15 costs ÷ 0.75 × 1.09 = €4.58 per child.
✨ Pro tip
Track your actual food waste for the first 30 days at each new daycare location. Children's appetites vary significantly by age group and season, which can impact your portion costs by up to 15%.
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
What is a realistic margin for daycare catering?
20-25% net profit is standard. This is higher than regular catering because you deal with smaller volumes, longer payment terms and stricter hygiene requirements.
How do I calculate transport costs per child?
Add up all transport costs for one route (fuel, driver, vehicle) and divide by the total number of children on that route. With 3 locations and 120 children, transport often costs €0.30-0.40 per child.
Do I charge VAT on daycare catering?
Yes, 9% VAT applies to daycare catering. This is the same rate as regular hospitality. Always calculate your cost price and margin excluding VAT, and add VAT at the end.
How do I handle holiday periods?
Make agreements about minimum orders or a fixed fee for ongoing costs. Many caterers calculate an average over the whole year, so holiday dips are compensated.
Are child portions automatically cheaper?
Not always. A child portion often costs 70-80% of an adult portion, not 50%. Fixed costs like sauce, preparation time and packaging remain largely the same.
Should I offer different pricing for toddlers versus older children?
Yes, consider tiered pricing based on age groups. Toddlers (2-3 years) typically eat 30% less than school-age children (4-6 years), but your preparation costs stay similar.
📚 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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