A $1,000 paycheck doesn’t cost a restaurant $1,000. It costs $1,100–$1,150 once you add employer payroll taxes, workers’ comp, payroll processing, and tip-related fees. That hidden layer matters, especially as wages rise. Employer-side costs like Social Security, Medicare, state payroll taxes, and insurance scale automatically with every raise. That’s why wage increases feel heavier for restaurants than most industries: labor is already your largest controllable expense. Here’s the uncomfortable

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