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  • Blocklaying services

    Check the performance and input benchmarks for blocklaying services.

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    Businesses in this industry

    Businesses in this industry lay blocks and prepare sites for the construction of buildings and other structures.

    These benchmarks do not apply to bricklayers, pavers or builders.

    What are performance benchmarks

    Performance benchmarks use information reported on tax returns for the 2020–21 financial year and are updated each year. This is the most current data.

    The benchmarks show ranges of business income to business expenses. Use these benchmarks to compare your performance against similar businesses.

    Key benchmark range

    Total expenses to turnover is the key benchmark range for this industry. It is the most accurate when predicting business turnover.

    You should fall within the key benchmark range for your annual turnover. If you fall outside the range for your industry, your business may have room to improve.

    Check that you have reported all income and accounted for any trading stock used for private purposes. Some businesses can use accepted amounts as estimates for the value of trading stock used for private purposes.

    2020–21 benchmarks

    Key benchmarks for 2020–21

    Annual turnover range

    $75,000 – $155,000

    $155,001 – $500,000

    More than $500,000

    'Total expenses' divided by 'Annual turnover'

    46% to 61%

    65% to 80%

    80% to 88%

    Average total expenses

    54%

    72%

    84%

    Other benchmarks

    Not all expenses are reported by every business. Only use this information as a guide if it applies to your business.

    Other benchmarks for 2020–21

    Annual turnover range

    $75,000 – $155,000

    $155,001 – $500,000

    More than $500,000

    'Motor vehicle expenses' divided by 'Annual turnover'

    6% to 9%

    4% to 7%

    2% to 3%

    For benchmarks for previous years, see Small business benchmarksExternal Link.

    Input benchmarks

    These input benchmarks have been developed in consultation with the:

    • National Federation of Bricklayers and Masonry Employers Association
    • Tasmanian Master Bricklayers Association
    • Masonry Contractors Association of NSW/ACT
    • Master Bricklayers and Segmental Paviors Association of Queensland.

    They represent the industry norm and apply to blocklayers who:

    • work directly with household customers
    • are responsible for purchasing their own materials.

    These benchmarks are current at April 2015.

    To give feedback on the usefulness of these input benchmarks, email us at BusinessSegmentPublishing@ato.gov.au.

    Input benchmark guide

    Use these benchmarks to compare and check your business performance against the blocklaying industry average.

    All dollar amounts include GST. Prices charged may vary between states and regions.

    Coverage rate – number of standard single blocks with mortar required per square metre

    12.5

    Cost of materials – sand, cement and lime as a percentage of labour price charged to customer

    5 to 10

    Average job size (for example, retaining wall, granny flat, small carport) – blocks

    1,250

    Average job size (for example, retaining wall, granny flat, small carport) – square metres

    100

    Days to complete average job (see note 1) – without reinforcement (tradesperson only)

    11

    Days to complete average job (see note 1) – without reinforcement (one tradesperson plus labourer)

    7

    Days to complete average job (see note 1) – without reinforcement (2 tradespeople plus labourer)

    4

    Days to complete average job (see note 1) – with core fill and reinforcement (tradesperson only)

    14

    Days to complete average job (see note 1) – with core fill and reinforcement (one tradesperson plus labourer)

    9

    Days to complete average job (see note 1) – with core fill and reinforcement (2 tradespeople plus labourer)

    6

    Price charged per block (various sizes) – labour only (see note 2)

    $3.15 to $5.25

    Price charged per square metre – labour only (see note 2)

    $39.40 to $65.60

    Note 1: Includes extras such as set out, clean up and manual wash down.

    Note 2: If you supply sand, cement and lime for mortar, add a further 5–10% to income from labour to estimate sales turnover.

    Sales turnover

    Use these benchmarks to:

    • estimate your income
    • compare your income against the blocklaying industry average
    • check that your records accurately reflect your income.

    Remember that:

    • All dollar amounts include GST.
    • Prices charged may vary between states and regions.
    • Blocks laid per day allows for all size blocks used (solid or hollow).
    • If you supply blocks, allow $2–$5 per block depending on size used.
    • If you supply blocks and reinforcement, allow $8–$10 per blocklaying costs plus mortar.
    Sales turnover – income guide per tradesperson

    Income guide

    Tradesperson only

    Tradesperson plus labourer

    2 tradespeople plus labourer (group of 3)

    Square metres laid per year

    1,700 to 2,310

    2,500 to 3,080

    3,400 to 4,620

    Blocks laid per year

    21,250 to 28,875

    31,250 to 38,500

    42,500 to 57,750

    Price charged per square metre – labour (see note 3)

    $39.40 to $65.60

    $39.40 to $65.60

    $39.40 to $65.60

    Sales turnover range – labour only (see note 3)

    $66,980 to $151,536

    $98,500 to $202,048

    $133,960 to $303,072

    Average labour charge per day per person

    $335 to $758

    $246 to $505

    $223 to $505

    Jobs completed per year

    18

    26

    40

    Days worked in year

    200

    200

    200

    Note 3: If you supply sand, cement and lime for mortar, add a further 5–10% to income from labour to estimate sales turnover.

    Blocklaying services examples

    This example shows how to work out if your income is within the benchmarks.

    Example: Income within the benchmarks

    Cyril runs a blocklaying business specialising in landscape renovations for households. He always works with one subcontractor. He charges an average of $4 per block to lay, which is $50 per square metre.

    Cyril's records, including quote books and tax invoices, show that he has laid 2,700 square metres of blocks in the year for income of $135,000. As this is within the benchmarks, he is satisfied with his record keeping.

    End of example

    This example shows a way to work out why your income is outside the benchmarks.

    Example: Income less than expected

    Ray and Stephen run a blocklaying partnership with a regular labourer (group of 3), specialising in domestic blocklaying for retaining walls and other garden renovations. They supply the blocks and organise delivery for customers. Customers purchase the sand, cement and lime for mortar as instructed by Ray and Stephen.

    Checking their supplier purchase records for the year, Ray and Stephen find they have purchased 50,000 blocks to lay at an average $4 per block. They estimate their income for labour should be $200,000.

    As they have only recorded labour income of $175,000, Ray and Stephen decide to check their work diaries and find cash work they have not recorded because they were busy. They contact their tax agent for advice.

    End of example
      Last modified: 21 Apr 2023QC 43662