Restaurant labour should sit against sales, not only against last month’s wage bill. Restaurant labour includes kitchen, floor and bar hours, overtime, and the starters and leavers hospitality produces every week.

Restaurant labour as a percentage of sales is only useful if both numbers belong to the same period. A late payroll run or uncoded till sales will make restaurant labour look better or worse than it is.

What the pack should show

Cost, percentage, and a short note when hours or mix changed. Tips, service charge and tronc belong in restaurant labour reporting where they apply; we do not invent a scheme.

Payroll and management accounts should tell the same story. Payroll · Book a consultation.