Restaurant Prime Cost: How to Calculate It and Run a Year-End Review

What restaurant prime cost includes, the formula worked through one month, benchmark ranges by format, where each number comes from, and a five-step year-end review.

November 9, 2026

Gift Card Deals for Restaurants: Structuring a Holiday Bonus Offer That Pays Off

How to structure restaurant gift card deals: five bonus formats, the real cost of each, federal rules for paid and promo cards, accounting, timing and POS setup.

November 9, 2026

Service Charge vs Tip: One Large-Party Check, Three Different Tax Treatments

Service charge vs tip: the IRS test, how one large-party check splits into sales, wages and tips, payroll and sales tax differences, and how to label charges in the POS.

November 9, 2026

Tip Pooling vs Tip Out: Split Formulas, Federal Rules and the Records to Keep

Tip pooling vs tip out compared: how each works on a busy shift, split formulas with numbers, who may share under federal law, and the records your POS should keep.

November 9, 2026

Tip Credit: How It Works, Where It Is Not Allowed, and What Changes January 1

How the federal tip credit works, the notice employers must give, states that do not allow it, states phasing it out, and a payroll checklist before January 1.

November 9, 2026