Cannabis Club Finances: How to Track Expenses, Payroll and Monthly P&L

Cannabis Social Clubs are non-profit organisations — but that doesn't mean they run on goodwill alone. Rent, utilities, staff salaries, accounting fees, insurance and maintenance are all real costs that need to be covered by member fees and other income. Without a structured approach to financial management, even a busy club can find itself in deficit without understanding why. Here's how to take control of your club's finances.

The Main Cost Categories Every Club Has

Fixed costs (monthly, predictable)

• Rent: typically the largest single expense. Plan for €800–3,500/month depending on city and size.
• Insurance: liability, contents, business interruption. Specialist cannabis club insurers are emerging in Germany and Spain.
• Accounting / legal advisory: €200–600/month depending on complexity.
• Security systems: CanG and similar regulations require secure premises.

Utilities (variable but recurring)

• Electricity: significant if you grow on-site — LED lighting and climate control are substantial consumers.
• Water, internet, phone

Payroll

The most underestimated cost. A staff member on a €1,200 gross salary costs approximately €1,560 to the club when employer social security contributions are included (around 30% in Spain, similar in Germany). Your payroll tool should calculate this automatically so you know the true cost of each employee — not just what they take home.

Supplies and variable costs

Growing materials, packaging, office supplies, cleaning products, maintenance and repairs.

The Monthly P&L: Your Financial Health Check

A Profit & Loss statement for a cannabis club is simple in concept:

Income (dispensary sales + membership fees) minus Expenses (all of the above) = Monthly result

If the result is positive, the club is covering its costs. If negative, you need to identify which costs to reduce or which income to increase — before the shortfall compounds. Reviewing this monthly is the minimum required for responsible financial governance.

Recurring Expenses: Set It Once, Forget It

Rent, electricity and internet are the same every month. THC Gestión lets you mark expenses as recurring with a day-of-month setting — the system creates them automatically on the 1st of each month. You register them once and never have to remember to enter them again.

Payroll Calculation Built In

The payroll module in THC Gestión calculates for each staff member: gross salary, employer social security (configurable percentage), employee social security, income tax withholding (IRPF/income tax), net take-home and total employer cost. You can adjust the percentages for your country — the default values suit most European markets. Everything is saved as a monthly snapshot for your records.

Exporting for Your Accountant

At the end of the month, you export the expenses CSV and your accountant has everything they need. No manual preparation, no hunting through bank statements. The export includes date, category, amount, payment method and description for every line item.