Sunday May 17, 2009
Minimum wage (w/Tip Credit) $ 3.90
Server Labor Cost $ 7,800
Payroll Tax & Work Comp $ 1,248
Total Annual Cost [Per employee] $ 9,048
Cost for 12 Workers $108,576
This figure comes in just under New York's $128,064, and above Boston's obscenely low $73,219. And be grateful you're not opening your joint in the Bay Area: the total cost for 12 workers out west is $296,076. Of course, none of this takes into account rent, facilities, kitchen staff, the cost of food, and all the other little incidentals. No one ever said opening a restaurant was easy.