Sales per labor hour — often shortened to SPLH — shows how much net sales a restaurant generated for each worked labor hour. It is a productivity measure, not a verdict on whether the team worked hard enough.

Start with the same period for both inputs
The formula is simple:
Sales per labor hour = net sales ÷ worked labor hours
Use the same trading period for both numbers. If Tuesday’s sales are used, use Tuesday’s actual worked hours — not the schedule, and not a full week of payroll hours. The 7shifts SPLH guide similarly frames the metric around sales and labor hours, while noting that it is different from labor cost percentage.

Calculate one complete example
Imagine a restaurant records $4,800 in net sales during a dinner shift and 60 worked labor hours across front and back of house. The result is:
$4,800 ÷ 60 = $80 sales per labor hour
That $80 is not a benchmark to copy. It is a starting point for the restaurant’s own comparisons. Keep discounts, refunds, taxes, and tips treated consistently in the sales figure. The free daily sales report is one place to establish a repeatable sales definition.
Compare like with like
Lunch and Saturday dinner are rarely fair rivals. Compare the same daypart, similar opening hours, and a similar event or weather context. Then ask a practical question: did sales change, did hours change, or did both move together?
For example, a strong result can come from a busy reservation book; a weak result may reflect an unusually quiet day, training, or a larger prep load. The number becomes useful when the manager adds that context to the shift record.

Keep service quality in the decision
It is possible to improve SPLH by cutting people too far. That can create slower tickets, a harder close, missed cleaning, and guests who do not return. Read SPLH alongside labor cost, sales mix, guest feedback, and what the team had to do that day.
Attendance status is not worked-hours data; a present/late/absent note cannot calculate this metric. Use a proper timekeeping source for hours, and use TableAI only for the operational updates it actually records.

Build a useful weekly habit
Review the measure weekly, not as a single shift’s scorecard. Look for a repeatable pattern, write down the reason you think it happened, and test one small operational change. A staffing choice made with context is more useful than a target pulled from another restaurant’s business model.
For the cost side of the decision, see how to calculate restaurant labor cost percentage.

Common questions
What is a good sales per labor hour number?
There is no universal target. Compare the same restaurant, daypart, service model, and staffing mix over time.
Should I use gross or net sales?
Use a consistent net-sales definition and the same reporting period as worked hours.