Measure the same material and settings you plan to use.
Start with a simple square at a known design size and cut it using the material, thickness, focus and power/speed settings you want to calibrate. After the piece has cooled, measure the cut-out piece with a suitable measuring tool. If practical, measure the opening as well. The difference between the designed size and those measurements provides an estimate of the material removed by the beam.
A piece that measures smaller than designed gives one kerf estimate. A matching opening that measures larger gives another. When both are available, this calculator averages them and warns when they disagree strongly, because disagreement is a reason to re-measure rather than blindly trust a single number.