What expenses are included in 'Payroll Costs' for Cicis restaurants, and what is specifically excluded?

According to Cicis's 2025 Franchise Disclosure Document, 'Payroll Costs' include the total cost of salaries, wages, payroll taxes, and general liability insurance premiums paid by franchisees within the data set used for the financial performance representation. This is a significant expense for Cicis restaurants, averaging $37,058 monthly or $444,691 annually. These figures represent 31.7% of Net Company Sales.

However, the definition of 'Payroll Costs' specifically excludes any distributions of profits to owners or other non-employee-related distributions. This means that while the cost of compensating employees and insuring the business is captured, any money taken out of the business as profit by the owner is not included in this category.

For a prospective Cicis franchisee, understanding what is included and excluded from 'Payroll Costs' is crucial for accurate financial planning and analysis. It allows for a clearer picture of the true costs associated with staffing and operating the restaurant, separate from owner compensation. This distinction is important when comparing the financial performance of different franchise locations or when projecting future profitability.