Personalkostenquote

The Personalkostenquote is total personnel cost including social contributions, divided by Rohertrag. Measuring it against turnover would be close to meaningless, because most pharmacy turnover is the pass through value of medicines bought in at a margin fixed by law. The team is paid out of the margin rather than out of the pass through, so Rohertrag is the only denominator that describes the same money the wages come from. The same logic governs the Rohertragsquote and is the reason the Umsatzrendite is a weak instrument for staffing decisions.

Two published sets of reference figures exist, and neither one is an official standard:

• The Treuhand-Verband reported in March 2024, on September 2023 data, that personnel costs run at around 50 percent of Rohertrag in single pharmacies and under 60 percent in branches.
• The same Treuhand-Verband analysis of September 2023 data found healthy pharmacies keeping total operating costs slightly above 80 percent of Rohertrag while weaker ones exceed 85 percent.
• Apotheke Adhoc published an interview with Bodo Schmitz-Urban in January 2025 in which he called a personnel cost ratio of 40 to 50 percent of Rohertrag optimal.
• The same adviser put the ceiling for personnel cost per customer at 7,50 euro.

That Treuhand data is not current and describes a shape rather than this year's position, while the Schmitz-Urban figures are one adviser's targets that no authority enforces.

What the ratio does badly is explain itself. It rises when Rohertrag falls, which is what a shrinking dispensing margin does on its own, and it rises when a team is carried through a quiet quarter. A high figure can mean overstaffing, or it can mean an understretched team on hours that are already committed. Reading it next to Umsatz je Mitarbeiter and against a Betriebsvergleich of comparable pharmacies separates those two cases better than the ratio does alone.

A paid service also changes the arithmetic, because it adds Rohertrag inside opening hours that are already staffed and already paid for, so the denominator grows without headcount growing in proportion. How much it changes depends on the price the pharmacy sets, on how many appointments the hours absorb and on who does the work, though none of that is knowable in advance from a benchmark.