The increases envisaged by the renewal of the National Collective Bargaining Agreement for Tourism continue to impact the accounting management of hotels, B&Bs, and guesthouses.
With the various pay increases now fully implemented through 2027 and the recent confirmation of tax breaks for overtime and night work, redefining the true cost of labor in the cleaning, reception, and dining room departments is now a must to avoid eroding profit margins.
Updated pay scales and actual hourly cost
Topics index
Base pay increases are reflected in the following: INPS/INAIL contributions, severance pay, thirteenth and fourteenth month's salary, and supplementary pensions (EST, Fast, Fon.Te.). Below is an updated estimate of the impact on company hourly wages for the main levels of the hospitality industry.
| Level of classification | Typical Job (Example) | Progressive gross increase | Estimated company hourly cost |
| Level 3 | Chef, experienced receptionist, maître | ~ €210 | 17,50 € - 19,00 € |
| Level 4 | Receptionist, Room/Bar Attendant | ~ €200 | 16,00 € - 17,50 € |
| Level 5 | Chambermaid / Housekeeper | ~ €180 | 14,50 € - 16,00 € |
| Level 6 | Room Service / General Cleaning | ~ €160 | 13,50 € - 14,50 € |
> Calculation formula for the manager: Divide the total annual cost of the worker/employee (including additional monthly payments, severance pay, and contributions) by the hours actually worked, net of holidays, permits, and absence shifts.
15% supplementary overtime benefit: Application on pay slip
The special supplementary treatment equal to 15% of gross pay for overtime and night work is the key measure used by facilities to encourage workforce stability during peak operating periods.
How to calculate:
Tax-free IRPEF credit: The 15% is paid by the employer directly into the employee's paycheck and does not constitute taxable income for the employee.
Access requirements: Reserved for workers in the private tourism and hotel sector with employment income for the previous year within the legal threshold (usually €40.000).
Practical example: For a receptionist who earns €200 gross for overtime and night work on public holidays, the employee receives an additional €30 net (15% of €200), which is entirely recovered by the company through F24 compensation.
Operational impact on departments and optimization strategies
Updating contracts significantly changes the cost structure of service provision. Here's how to intervene in individual departments:
1. Housekeeping and cleaning (B&Bs and Hotels)
Calculation on a per-room basis: If a housekeeper (Level 5, hourly cost ~€15) spends 35 minutes sanitizing and changing linens, the direct labor cost per room sold is €8,75 , to which the laundry and courtesy kit costs must be added.
Practical tip: Monitor the Minutes Per Room Sold KPI . Automate room status reporting using management software integrated with the housekeeping department to eliminate downtime between check-outs and check-ins.
2. Reception and Front Desk
Shift Management: The fixed cost of the reception must be spread over the actual occupancy rate.
Practical tip: During off-peak periods or at night, implement fast check-in solutions or digital kiosks integrated with smart locks. This reduces the need for low-performance overtime without sacrificing the guest experience.
3. Dining Room and Catering / Breakfasts
Invariance in turnover: The cost of waiting staff must maintain a maximum incidence between 30% and 35% of the total revenue generated by the F&B department.
Practical advice: Review your breakfast service format. Switch from a fully served breakfast to a buffet model with themed islands , which reduces the need for permanent wait staff while maintaining a high perception of quality.
Management Strategies: How to Protect Your Operating Margin
Staff Cross-Training: Training employees to cover related roles (e.g., receptionist trained to provide breakfast support during peak hours) allows you to manage peak workloads without resorting to excessive overtime or extra on-call contracts.
Integrate Labor Costs into PMS/RMS: Enter updated hourly cost data directly into your Revenue Management software . Dynamic pricing must vary not only based on market demand, but also based on the marginal cost of providing the service per night.
To ensure economic sustainability in light of the new minimum wages, the selling price of the room must be recalculated starting from the actual costs of the structure
Updating revenue management software with real payroll data is the first step to protecting EBITDA and maintaining the profitability of your accommodation facility.
To consult the full text of the agreement and check the details of all the national tables, you can refer to the renewal agreement of the National Collective Bargaining Agreement for Tourism on the official Federalberghi website.
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