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  • Cement rendering

    Check the performance and input benchmarks for cement rendering.

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    Businesses in this industry

    Businesses in this industry render cement walls and surfaces for both residential and commercial buildings. They may also provide plastering and similar construction services.

    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

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    'Total expenses' divided by ' Annual turnover'

    38% to 58%

    66% to 79%

    77% to 89%

    Average total expenses




    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

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    'Cost of sales' divided by 'Annual turnover'

    11% to 20%

    20% to 28%

    21% to 31%

    'Labour' divided by 'Annual turnover'

    25% to 38%

    27% to 40%

    34% to 48%

    'Motor vehicle expenses' divided by 'Annual turnover'

    7% to 10%

    4% to 6%

    2% to 3%

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

    Input benchmarks

    Use these input benchmarks to calculate the expected income based on the labour and materials used.

    They apply to cement renderers who:

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

    The benchmarks have been developed with advice from the West Australian Solid Plastering Association and trade participants. They represent the industry norm.

    Consider your circumstances when using the benchmarks to assess your situation.

    These benchmarks are current as at April 2015.

    To give feedback on the usefulness of these input benchmarks, email us at

    Input benchmark guide

    Use this benchmark to compare and check your business performance to the cement rendering industry average.


    • All dollar amounts include GST.
    • Prices charged may vary between states and regions.
    • Add extra charges for cost of scaffolding if required.
    Input benchmarks for cement renderers

    Cost of materials – sand, cement, lime as percentage of price charged to customer (see note 1)

    5 to 10

    Cement rendering – sand for 100 square metres (10mm depth, 2 coats) – tonnes


    Cement rendering – sand for 100 square metres (10mm depth, 2 coats) – cubic metres


    Cement for 100 square metres – 20kg bags


    Average job size (residential) – square metres


    Days to complete average job (see note 2) – 2 tradespeople


    Days to complete average job (see note 2) – 3 tradespeople


    Days to complete average job (see note 2) – 4 tradespeople


    Price charged per square metre (mid-range)

    $15 to $30

    Note 1: Varies on price charged per square metre.

    Note 2: Includes extras such as set out, clean up and manual wash down.

    Sales turnover

    Use this benchmark to:

    • estimate your income
    • compare your income against the cement rendering 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.

    Sales turnover – income guide for cement renderers

    Income guide

    2 tradespeople

    3 tradespeople

    4 tradespeople

    Amount of sand purchased/used in year (tonnes)




    Amount of cement purchased in year (20kg bags)




    Square metres installed per year




    Average price charged per square metre – materials and labour

    $15 to $30

    $15 to $30

    $15 to $30

    Sales turnover range – labour only

    $88,000 to $154,000

    $132,000 to $231,000

    $176,000 to $308,000

    Sales turnover range – labour and materials

    $216,000 to $432,000

    $330,000 to $660,000

    $438,000 to $876,000

    Average labour charge per day per person

    $250 to $350

    $200 to $350

    $200 to $350

    Average job size – square metres




    Jobs completed per year




    Days to complete average job




    Days worked per year




    Cement rendering examples

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

    Example: income within the benchmarks

    David runs a cement rendering business and has 2 subcontractors working regularly for him. They work on household jobs only and charge an average of $20 per square metre (excluding scaffolding charges).

    David reviews the statements from his supplier which show that he has purchased 560 tonnes of sand during the year. David allows 2 tonnes of sand per 100 square metres and estimates he has completed 28,000 square metres.

    As his supply and installation charges are consistent with the benchmarks, he uses the benchmark guide to calculate that his total sales should have been $560,000.

    David's records show reported income of $555,000. 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

    Penny has a cement rendering business and has a team of 4 people on each job.

    On average, Penny charges $25 per square metre (excluding scaffolding charges, which are paid by the customer). Penny estimates her team can render approximately 135 square metres per day, totalling sales of $3,375 per day.

    Checking her business records, Penny finds she has recorded income of $675,000 for the year. Based on these figures, Penny estimates she would have worked 200 days to achieve her yearly income. However, Penny has had a busy year and is sure she worked more than that.

    Penny reviews her quote books and finds 6 jobs where she received cash payments of $60,000, which had not been recorded as income.

    Recalculating her figures, Penny calculates she worked approximately 220 days and earned $735,000 for the year, which is within the benchmarks.

    Penny contacts her bookkeeper for advice on better record keeping practices.

    End of example
      Last modified: 21 Apr 2023QC 43813