What percent of your gross income is directly related to payroll. I should clarify our circumstances. We did a little over 350 this year with six employees. My labor is 33% of sales and that doesn't include my workers comp expenses either. Is this the norm or am I paying out too much. We do mostly maintenance work and my guys are efficient. The routes are tight. Most of my guys have been with me for over 4 years and eventually I guess you can't pay them any more than they are already making. You kind of hit the ceiling for wages. What would you guys do in my situation?