Wages rose again in July
Modern award minimum rates increased by 4.75% from 1 July 2026. For a venue where wages are the biggest cost, that flows straight to the bottom line unless prices or rosters change.
Source: Fair Work Commission
For restaurants, bars and fine dining
Accounting for restaurants, bars and fine dining
Food and beverage cost, late-night rates, split shifts and weekend surcharges. We keep the numbers behind dinner service right, so you can focus on the room.
R&B01
1 x Food & bev cost %- by week, by menuEVERY WEEK
R&B02
1 x Late-night rates right- split shifts tooEVERY PAY
R&B03
1 x Super every payday- Payday Super7 DAYS
R&B04
1 x Surcharges shown right- weekends, holidaysON THE MENU
14.7%
of companies entering external administration in 2025–26 were in accommodation and food services
ASIC, Oct 20264.75%
rise in modern award minimum rates from 1 July 2026
Fair Work Commission+3.9%
meals out and takeaway food prices, year to September 2026
ABS CPI
What restaurant and bar owners are dealing with
The pressures behind dinner service
The problems that show up most often in restaurant and bar books. Each one is backed by a government source.
Evening and late-night work costs more
Extra amounts apply for weeknight late work: from 10pm to 6am under the Restaurant Award, and from 7pm to 7am under the Hospitality Award, which covers hotels, taverns and wine bars.
Source: Restaurant Award, Hospitality Award
Split shifts and long days
Split shifts are common in restaurants. Under the Restaurant Award the maximum spread of hours for an employee on split shifts is 12.
Source: Restaurant Award
Food and drink costs keep climbing
Food and non-alcoholic beverages rose 3.2% and alcohol and tobacco 4.3% in the year to September 2026, while diners already pay 3.9% more for meals out.
Source: ABS CPI, Sep 2026
A tough market for venues
Accommodation and food services made up 14.7% of companies entering external administration for the first time in 2025–26, second only to construction.
Source: ASIC
Card fees now sit in your prices
Card surcharges on eftpos, Mastercard and Visa were removed from 1 October 2026. Weekend and public holiday surcharges are still allowed but must be shown properly on the menu.
Restaurant maths
A $44 main includes $4 GST. Work out food cost on the $40 you keep, not the $44 on the menu, or every dish looks better than it is.
Compliance checklist
What a restaurant or bar needs to get right
The rules that apply to most restaurants and bars with staff. We handle the accounting, payroll and tax items, and point you to the right place for the rest.
| Obligation | What it means for you | Who regulates it | How we help | Source |
|---|---|---|---|---|
| Award coverage | A standalone restaurant is generally under the Restaurant Award. Hotels, taverns, wine bars and restaurants run with a hotel are generally under the Hospitality Award. Small bars need a case-by-case check. | Fair Work Commission | We help We confirm the award and set payroll up to match. | Restaurant Award Hospitality Award |
| Evening, late-night and split shifts | Pay the extra amounts for late weeknight work and the split-shift rules, within the maximum spread of hours. | Fair Work Commission | We help We configure late-night, split-shift and weekend rules in payroll. | Restaurant Award |
| Pay slips and records | Give a pay slip within one working day of payday and keep employee records for 7 years. | Fair Work Ombudsman | We help Our payroll produces compliant pay slips and keeps the records. | FWO |
| Underpayment can be a crime | Since 1 January 2025 intentional underpayment can be a criminal offence. Honest mistakes are not included. | Fair Work Ombudsman | We help Regular pay reviews catch problems early. | FWO |
| Single Touch Payroll | Report each pay run on or before payday, including qualifying earnings and super liability from 1 July 2026. | ATO | We help We lodge STP with every pay run. | ATO |
| Payday Super | Super must reach each employee's fund within 7 business days after payday. | ATO | We help We pay super with each pay run and check it arrives. | ATO |
| GST on meals and drinks | Food and drinks consumed on the premises are taxable for GST. | ATO | We help We reconcile POS sales to your BAS. | ATO |
| Tips | Staff must include tips and gratuities in their own tax returns. | ATO | We help We record and distribute tips through payroll correctly. | ATO |
| No card surcharges | Since 1 October 2026, no surcharges on eftpos, Mastercard or Visa card payments. | Reserve Bank of Australia | We help We model merchant fees into your menu pricing. | RBA |
| Weekend and public holiday surcharges | If you charge one, your menu must say "A surcharge of [percentage] applies on [day or days]", as prominently as your most prominent price. | ACCC | Outside our services Menu wording is a consumer law question for the ACCC or a lawyer. | ACCC |
| Liquor licence and RSA (NSW) | A licensed restaurant's main activity must be meals. The licensee and all alcohol service staff need an approved RSA course and a valid competency card. | Liquor & Gaming NSW | Outside our services Licensing is outside our services. We budget for licence costs. | NSW Government |
Checked against the linked government pages on 28 October 2026. General information only, not advice for your situation.
How we help
Restaurant and bar accounting, built around service
Food and beverage cost tracking
Food cost % and beverage cost % each week, by menu, against your targets.
Cash flow and cost control →Award and penalty rate set-up
Late-night, split-shift, weekend and public holiday rules configured correctly.
Payroll and awards →Payday Super and STP
Super paid with every pay run, qualifying earnings reported, and fund rejections followed up.
Payroll and awards →GST, BAS and tax
POS sales reconciled to the ledger, BAS lodged on time, and tax planned before 30 June.
BAS, GST and tax →Seasonal cash flow
A 13-week forecast that sees quiet months and big payments coming.
Cash flow and cost control →Prime cost dashboard
Food, beverage and labour cost as a % of sales, every week.
Dashboards →
Calculators
Try the numbers for your restaurant or bar
Dish margin
The real food cost of each dish, worked out ex GST, and the price that hits your target.
Open the calculator →Roster cost
What this week's roster costs with super and on-costs, against your labour target.
Open the calculator →Break-even covers
How many covers a week and a night you need to cover fixed costs.
Open the calculator →
FAQs
Questions restaurant and bar owners ask
Can I charge a weekend or public holiday surcharge?
Yes. The ACCC says the menu must include the words "A surcharge of [percentage] applies on [day or days]", at least as prominent as the most prominent price on the menu. The ban on card surcharges from 1 October 2026 does not affect these hospitality surcharges.
Source: ACCC, Price displays (checked 28 October 2026).
Do my staff need an RSA?
In NSW, all staff involved in selling, serving or supplying alcohol must have completed an approved Responsible Service of Alcohol course and hold a valid NSW competency card.
Source: NSW Government, On-premises licence (checked 28 October 2026).
Do staff have to declare tips?
Yes. The ATO's tax return instructions list "tips, gratuities, and payments for your services" as income that individuals declare.
Source: ATO, Allowances, earnings, tips, directors fees etc. 2026 (last updated 30 May 2026).
Can a licensed restaurant serve drinks without food?
A NSW restaurant on-premises licence allows you to sell alcohol with meals. A separate primary service authorisation is needed to sell liquor to patrons who do not order food, and the kitchen must stay open.
Source: NSW Government, On-premises licence (checked 28 October 2026).
Answers checked against the linked government pages on 28 October 2026. General information only, not advice for your situation.
Ready when you are
Talk to us about your restaurant or bar
Start with a short call about your food cost, your rosters and what to fix first.