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COST STRUCTURE4 min read

How cost per meal is calculated, and what quotations hide

A price per meal is built from raw materials, production and service labour, thermal transport, tableware and disposables, the cost of the production site, administration and margin. When one quotation sits far below the rest, one of those components was left out and returns later as an extra.

The components, in order of weight

Weights vary by operation, but the list does not. If a proposal does not let you see these separately, you cannot compare it with another one.

  • Raw materials: the only component most buyers think about.
  • Production labour: the kitchen that prepares the service.
  • Service labour: whoever runs the line at your site — a different cost from the previous one.
  • Thermal transport: vehicles, equipment and the temperature control that goes with them.
  • Tableware and disposables, including replacement.
  • Cost of the production site: licence, utilities, maintenance, depreciation.
  • Administration, supervision, reporting and margin.

The three items most often missing

Initial setup, the additional cost of special diets, and the labour surcharges for Sundays, public holidays and night shifts. Under the 2026 Colombian labour reform those surcharges weigh materially more than they did, and a proposal that does not show them has either absorbed them into a margin that will not hold or intends to invoice them later.

NoteBefore comparing numbers, write the scope yourself and ask every bidder to price that scope. It takes two hours and it is the only way three quotations become comparable.

The questions that reveal the rest

Ask what happens when the headcount varies: a price that only holds at an exact volume is not a price, it is a projection. Ask what is invoiced if a service is cancelled with 24 hours' notice. And ask which of the listed components would change if the operation moved from one shift to three.

Related questions

How is the price per meal calculated?

The price per meal is built from raw materials, production and service labour, thermal transport, tableware and disposables, the cost of the production site, administration and margin. When one quotation is far below the rest, it is almost always because one of those components was left out and reappears later as an extra.

The three most frequently omitted in this sector are the initial setup, the additional cost of special diets, and the Sunday and night-shift labour surcharges, which in 2026 weigh considerably more than in previous years because of the Colombian labour reform.

Get a priced proposal

Is employer-paid food taxable income for the employee in Colombia?

Not within limits. Payments a company makes to a third party for its people's meals are not taxable income for the employee up to 41 UVT per month per person — COP $2,147,334 in 2026 — provided that employee's salary does not exceed 310 UVT, that is COP $16,235,940 per month.

This treatment is not exclusive to an operated canteen: meal vouchers and cards carry it too. The difference between the two options lies elsewhere. This is not tax advice — confirm the treatment with your tax function.

Ask us for the calculation

Meal vouchers or an operated canteen — which is better?

Vouchers are simpler and carry zero operational risk for you. An operated canteen transfers that risk to the provider and gives back two things vouchers structurally cannot: data on what your people actually eat, and the ability to act on health and absenteeism indicators.

If the objective is to deliver a benefit and nothing more, vouchers solve it. If the objective is to move an indicator — absenteeism, climate, turnover — vouchers have no mechanism to do so, because the money is spent wherever the employee decides and nobody measures what was eaten.

How the operated canteen works

How much does the service cost?

We do not publish prices, because a price per meal quoted without knowing the operation is an invented number: it depends on volume, time windows, menu type, site logistics and special diets. You receive a proposal with pricing within 48 hours of the assessment visit.

Request the assessment

If this guide was useful, the assessment will be too.

We apply the same criteria to your own operation and hand you the result in writing. It is free, and the report is yours even if you stay with your current provider.

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