The position

One role at a time. Run it for each.

$
What the schedule says they earn.
hrs
%
FICA 7.65% + FUTA + SUTA + workers' comp. Most ops: 10–15%.
%
Health, meals, PTO accrual, uniforms. 0% if none.
%
Restaurant industry avg: 75–150%. Retail: 60–90%.
$
Recruiting + onboarding + lost productivity per replacement.
hrs
Hours worked at reduced productivity (assume 50% output) before fully ramped.
Real fully-loaded hourly cost
— what the schedule shows is . That's the gap most ops never close.

Where the hidden cost lives

Annual cost of this position, fully loaded.

WagesWhat you put on the schedule
Employer taxes + WCFICA + unemployment + workers' comp
Benefits + PTOHealth, meals, time off, uniforms
TurnoverReplacement cost × turnover rate
Ramp-up productivity loss50% output during training period
Annual fully-loaded cost
From the book — chapter 3 "Every owner I've worked with under-counts their labor cost by 30–60%. Then they wonder why a 'profitable' month leaves no cash. The number on the schedule is the down-payment. The real bill comes due at the end of the quarter."

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