• Performance benchmarks – previous years

    Note: This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstance.

    2012–13 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2012–13 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $350,000

    More than $350,000

    Income tax return

    Total expenses/turnover

    34% – 54%

    59% – 72%

    76% – 85%

    Average total expenses

    44%

    66%

    80%

    Activity statement

    Non-capital purchases/
    total sales

    25% – 43%

    31% – 50%

    39% – 58%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $350,000

    More than $350,000

    Labour/turnover

    28% – 40%

    32% – 46%

    36% – 48%

    Motor vehicle expenses/turnover

    7% – 11%

    4% – 6%

    2% – 4%

     

    2011–12 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $350,000

    More than $350,000

    Income tax return

    Total expenses/turnover

    33% – 55%

    59% – 73%

    76% – 86%

    Average total expenses

    44%

    66%

    81%

    Activity statement

    Non-capital purchases/
    total sales

    24% – 42%

    30% – 50%

    37% – 53%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $350,000

    More than $350,000

    Labour/turnover

    26% – 38%

    31% – 43%

    31% – 44%

    Motor vehicle expenses/turnover

    7% – 11%

    4% – 6%

    2% – 4%

    2010–11 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $350,000

    More than $350,000

    Income tax return

    Total expenses/turnover

    33% – 54%

    58% – 72%

    76% – 84%

    Average total expenses

    43%

    65%

    80%

    Activity statement

    Non-capital purchases/
    total sales

    23% – 41%

    30% – 51%

    38% – 55%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $350,000

    More than $350,000

    Labour/turnover

    27% – 39%

    33% – 46%

    35% – 48%

    Motor vehicle expenses/turnover

    7% – 11%

    4% – 6%

    2% – 3%

    2009–10 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2009–10 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 - $150,000

    $150,000 - $350,000

    More than $350,000

    Income tax return

    Labour/turnover

    18% - 33%

    32% - 45%

    34% - 48%

    Average labour

    33%

    40%

    41%

    Total expenses/turnover

    33% - 54%

    59% - 73%

    74% - 85%

    Average total expenses

    44%

    66%

    79%

    Activity statement

    Non-capital purchases/
    total sales

    23% - 42%

    32% - 53%

    38% - 55%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $150,000

    $150,000 - $350,000

    More than $350,000

    Motor vehicle expenses/turnover

    7% - 11%

    4% - 6%

    2% - 3%

     

    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 bricklayers who work directly with household customers and are responsible for purchasing their own materials.

    These benchmarks are current as at April 2015.

    Input benchmark guide

    The table below sets out input benchmarks for bricklayers.

    You can use these benchmarks to compare and check your business performance to the bricklaying industry average.

    Benchmark guide

    Coverage rate - number of standard single bricks (230L x 110W x 76H) required per square metre

    50

    Coverage rate - tonnes of sand to make mortar to lay 1,000 bricks

    1

    Coverage rate - number of 20kg cement bags to make mortar to lay 1,000 bricks

    8

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

    10 – 15

    Number of bricks for average job (for example, extension, garden walls or granny flat)

    2,000

    Days to complete average job (including one day for excavation)

    Tradesperson only

    5

    One tradesperson plus labourer

    4

    Two tradespeople plus labourer

    3

    Price charged ($) per 1,000 bricks - labour only*

    840 – 1,260

    * Add a further 10% to 15% to the labour charge if sand, cement and lime are supplied.

    Notes

    • All dollar amounts are GST-inclusive.
    • Prices charged may vary between states and regions.
    • In Tasmania, deduct 100–200 bricks laid per day depending on size of job for manual washing of bricks if applicable.
    • Calculations based on a standard brick 230mm long x 110mm wide x 76mm high.

    Input benchmark – sales turnover

    You can use these benchmarks to:

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

    Income guide

    Tradesperson only

    Tradesperson plus labourer

    Two tradespeople plus labourer (group of three)

    Tonnes of sand purchased or used per year

    80 – 120

    120 – 160

    160 – 240

    Bags of cement purchased or used per year (20kg bags)

    640 – 960

    960 – 1,280

    1,280 – 1,920

    Bricks laid per day

    350 – 600

    600 – 800

    800 – 1,200

    Bricks laid per year

    70,000 – 120,000

    120,000 – 160,000

    160,000 – 240,000

    Price charged ($) per 1,000 bricks - labour only*

    840 – 1,260

    840 – 1,260

    840 – 1,260

    Sales turnover range ($) - labour only*

    58,800 – 151,200

    100,800 – 201,600

    134,400 – 302,400 

    Average labour charge ($) per day per person

    294 – 756

    252 – 504

    224 – 504

    Jobs completed per year

    40

    50

    67

    Days to complete average job

    5

    4

    3

    Days worked per year

    200

    200

    200

    * Add a further 10% to 15% to the labour charge if sand, cement and lime are supplied

    Notes

    • All dollar amounts are GST-inclusive.
    • Prices charged may vary between states and regions.
    • The number of bricks laid per day may vary due to job conditions, different application and finish and whether the job is new or renovation work.
    • Calculations based on a standard brick 230mm long x 110mm wide x 76mm high.
    • Add brick charges if supplying bricks.
    • In Tasmania, bricks laid and sales per year may be less due to local process of manual brick washing and quantities of sand and cement required per year will need to be adjusted accordingly.

    Input benchmark examples

    Example 1

    Ben runs a bricklaying business with one full-time labourer. They work on household jobs only.

    Ben normally charges $1,100 for 1,000 bricks laid which includes $100 per 1,000 bricks for sand, cement and lime. Together with his labourer they lay 800 bricks per day.

    Ben's records show that he has used 150 tonnes of sand and 1,200 bags of cement during the year. Using the benchmarks he estimates that they have laid approximately 150,000 bricks with income of about $165,000, including $15,000 for materials.

    Checking his business records, Ben finds he has recorded income of $136,000 for the year. Ben reviews his quote books and finds that he has not recorded some of his cash work. Ben contacts a bookkeeper for advice on record keeping.

    Example 2

    Harold and Sandy run a bricklaying partnership with a regular labourer (gang of three). They specialise in the domestic renovation and extension market. Harold and Sandy quote for work on the basis they can lay 1000 bricks per day for which they charge $900 plus $100 for materials.

    Checking their supplier purchase records for the year Harold and Sandy find they have purchased 200 tonnes of sand, which for their business equates to approximately 200,000 bricks laid and sales of $200,000 (including materials).

    Harold and Sandy have recorded sales of $175,000 and decide to check their work diaries for cash work they have not recorded because they were busy. They identify $22,000 in sales that were not recorded and adjust their business records to reflect this.

    End of example

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43822