What this calculator estimates
This calculator gives a rough estimate of the indirect cost a company bears from an employee’s smoking breaks, combining the value of work time spent on breaks with the employee’s own cigarette spending as a reference point.
The formula
Lost Work Cost = (Breaks per Day × Minutes per Break / 60) × Hourly Wage × Work Days per Year, added to an estimate of annual cigarette spend for context.
This is a simplified planning estimate for general workforce-cost awareness, not a judgment about any individual and not a substitute for occupational health guidance.
Last reviewed August 2026