Stundensatzkalkulation

A Stundensatzkalkulation works out what one hour of pharmacy time actually costs, which is the number an appointment has to earn back before anything is left over. The starting point is not the wage. The loaded cost of an hour begins with gross pay, adds the employer social contributions, then divides by the hours actually available rather than the hours on the contract, because holiday, public holidays, sickness and training are paid and not productive. The same gross salary therefore produces a materially higher hourly cost than the payslip suggests, which is why the Personalkostenquote is read against Rohertrag and why Umsatz je Mitarbeiter is a blunt instrument for this particular question.

The second half is the minutes. An appointment is habitually costed at the length of the procedure, which is the shortest part of it. The honest count includes the booking and the reminder, preparing the room and the materials, the conversation before and after, the documentation, the labelling, the packing and the handover to the courier, and the handling of the result when it returns. Ten productive minutes can easily sit inside thirty five paid ones. Multiplying the true minute count by the loaded hourly cost gives the labour cost of one appointment, and that is the figure that belongs in every other calculation the pharmacy makes about the service.

Two regulated fees are useful as reference points because they price pharmacy time in public. The pharmaceutical service officially called Standardisierte Risikoerfassung hoher Blutdruck is remunerated at 11,20 euro net, a figure set by negotiation between the payers and pharmacy side and open to renegotiation. The pharmacy vaccination fee rises to 11,00 euro from September 2026, up from 10,68 euro, and is likewise a negotiated rate that will be reopened. Both are worth comparing against, and the mechanics of the second are set out under Impfhonorar. Neither is a guide to what any other service should cost.

The inputs are the pharmacy's own, so gross salaries, the contribution rates that apply to it, its real available hours and its own honest stopwatch on a handful of appointments. Once the labour cost per appointment exists it feeds directly into the Preisuntergrenze, which is where the number turns into a floor.