CMSPI - State of the Industry Report - 2025

2 PAYMENT METHOD PROFILES: CASH

Merchant Cost Considerations Cost of Cash Analysis There are few updated and credible cost of cash analyses in the public domain. The European Commission calculated the cost of cash acceptance for merchants at 0.2% when imposing a cost of cash “Merchant Indifference Test” methodology as part of setting EU interchange fee caps in 2015 while other sources set the cost of cash as high as 15.3%. 118 A key issue with accurately calculating the cost of cash acceptance for merchants is that it contains several subjectivities, particularly with respect to the allocation of front office and back office on-site labor cash handling time (see Table 2.2). There is clearly no academic consensus but one of the best studies available seems to be by the Kansas City Fed, which published cost of cash analysis for six countries in 2021, based on the criteria included in Table 2.2. The KC Fed’s key datapoints can be found in Table 2.3 below:

Type

Cash Costs for Merchants 119 Processing Cash Transactions Stocking Registers with Cash Cleaning Excess Cash Changing Receipt Paper Receipt Paper and Ink Counting and Sorting Cash Preparing Cash for Deposit Transporting and Depositing Cash POS Terminals Software to Record and Analyze Payments Buying or Leasing Cash Storage (Safes) Cash Shortage, Theft, and Counterfeit Theft Insurance Premiums Cash Deposits Banknote and Coin Ordering

Front Office

Back Office

Infrastructure

Fraud, Losses, and Mitigation

Fees

Table 2.2

Cost of Cash by Country 120 Country Year

Cost of Cash (per txn, local currency)

ATV (local currency)

Cash Spending (local currency) 121

Cost of Cash (%)

2006 2013 2014 2018 2002 2009 2007 2013 2002 2009 1999 2018

0.24 0.29 0.29 0.31 0.17 0.2 1.28 1.32 2.58 6.5 0.12 0.19

19

1.26% 1.04% 1.61% 1.48% 1.89% 1.54% 0.59% 0.85% 1.56% 2.58% 0.86% 0.83%

Australia

28

136,186 153,230 96,759

18 21

Canada

9

Netherlands

13

72,928

218 156 165 252

Norway

142,800

Sweden

239,700

14 23

United States

1,574,570

Table 2.3

50

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