mrbanks,
My labor is 32.5% including all taxes, unemployment and payroll processing expenses. Work comp is another .8 on top of that for a total of 33.3% We are in a high wage area. That wage includes a general manager which I would not need if I worked in the restaurant.
If I ran the place myself without the manager, non-owner labor cost would be 24.6% so my manager costs me about 8% of sales.
Steve