How to Calculate The Salaries of Restaurant Employees Practically

Work Copyright Law No. 11 of 2020 excludes small and micro enterprises (SMEs) in implementing minimum wage. Especially for these small-scale industries, wages can be determined based on agreements between employers and employees.

Among the types of businesses that fall into SMEs are restaurants, food stalls, coffee shops, and the like. Unlike multinational chain restaurants involving unions and collective labour agreements, wages in small culinary businesses are generally more straightforward.

Turnover or gross circulation factors also determine how much the salaries of restaurant employees. Some employers pay restaurant employees unit-time wages, such as daily or monthly wages. Still, there are also business owners who implement a profit-sharing system in paying the salaries of food stall employees.

Salary with revenue share

This system is widely applied by restaurant or restaurant entrepreneurs Padang. Usually, in 100 days, entrepreneurs calculate gross income, then reduce it by business expenses and zakat 2.5%. The rest is net income which is then divided between employers and employees.

Employers get 70% of net income and 30% of employees. This 30% division is based on mato or points, where it is agreed that each employee has a different mato, depending on the type of work. For example, cooks who determine the quality of flavour of a dish have a mate of the most 3-6%, while the mato of the dishwasher or waiter is smaller or 2-3%.

Unit of time salary

In general, restaurant and restaurant businesses apply unit-time wages. Employees earn a monthly or daily salary, depending on the deal at the beginning. However, there is a provision in The Wage Regulation No. 36 of 2021 that the wages of SME employees are at least 50% of the average consumption at the provincial level, based on data released by the Central Statistics Agency (BPS).

For example, according to BPS data, the average consumption in DKI Jakarta 2020 is Rp2,257,991, then the salary in restaurants per month is at least Rp1,128,995.

Indeed, there is no standard formula regarding the percentage of employee salaries to gross income. But management experts suggest that the salary burden should ideally be 15-20% of business turnover, or at least 30%.

For example, a restaurant in Jakarta has an average turnover of Rp100,000,000 a month. If the salary burden is 15%, then the restaurant owner can budget the employee’s salary of Rp15,000,000. If he wants to pay wages according to the average value of provincial consumption or above the minimum value, he can hire 6-7 employees.

Calculate the salaries of restaurant employees

The main component of a restaurant employee’s wage is the base salary, as is the average worker. According to the Labour Law, a basic salary is a reward for work and is correct.

Meanwhile, fixed or not fixed allowances can be given but not mandatory. Non-fixed benefits can be provided in the form of meal money calculated based on employee attendance.

Another employee’s right is bpjs membership. At the very least, employees are ceded in the Health Insurance, Occupational Accident Guarantee, and Death Guarantee programs.

While income tax (PPh 21) employees are only charged if the income per month exceeds Rp4,500,000, for daily employees, then the taxable wage limit is above Rp450,000 per day, and the cumulative limit of a month is Rp4,500,000. If less than that, then the employee’s salary is not cut PPh 21.

How to practically calculate employee salaries

Manually calculating salaries with Microsoft Excel as above will be time-consuming, so restaurant entrepreneurs are more busy managing employee payroll administration than growing the business.

Using a payroll application, there is a practical way to calculate employee salaries quickly and accurately, either permanent or contract employees, with monthly and daily salaries. With this cloud software, all wage calculations are done automatically by an online salary calculation calculator, and the results instantly appear as employee payslips.

Payday can also calculate BPJS and PPh 21 employees automatically. If you provide attendance allowances, such as real money, this payroll software can also calculate it based on employee attendance data.

Pay employees’ salaries can also be through payday. There is a feature Mandiri Cash Management and Flip in this application that allows you to send wages to employee accounts with just a click.

To make it easier to manage attendance data, you can also use the Hadirr e-attendance application that integrates with payday. The presence not only helps monitor employee attendance online with anti-fake GPS and face recognition technology, but it is also equipped with features to manage employees’ work schedules and shifts.

Payday and Present is an affordable HRIS Indonesia application that SMEs can use, with employees of at least six people. By using these two applications from Fatiha Sakti Group, you can focus more on growing your business without being busy thinking about payroll administration.

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