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  • Input benchmarks

    You may find the input benchmarks useful in calculating the expected income based on the labour and materials used. They apply to cement renderers who work directly with household customers and who are responsible for purchasing their own materials.

    The input benchmarks have been developed with advice from the West Australian Solid Plastering Association and trade participants.

    They represent the industry norm. You should consider your own personal circumstances when using the input benchmarks to assess your situation.

    These benchmarks are current as at April 2015.

    Input benchmark guide

    The table below sets out input benchmarks for cement renderers.

    You can use this benchmark to compare and check your business performance to the cement rendering industry average.


    • All dollar amounts are GST-inclusive.
    • Prices charged may vary between states and regions.
    • Add extra charges for cost of scaffolding if required.

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

    5 – 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)
    – two tradespeople


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


    Days to complete average job (see note 2)

    – four tradespeople


    Price charged per square metre (mid-range)

    $15 – $30

    Note 1: Varies on price charged per square metre.

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

    Input benchmark – sales turnover

    The table below sets out the income guide for cement renderers.

    You can 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 are GST-inclusive and that prices charged may vary between states and regions.

    Sales turnover – income guide for tradespeople

    Income guide

    Two tradespeople

    Three tradespeople

    Four 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 – $30

    $15 – $30

    $15 – $30

    Sales turnover range – labour only

    $88,000 – $154,000

    $132,000 – $231,000

    $176,000 – $308,000

    Sales turnover range – labour and materials

    $216,000 – $432,000

    $330,000 – $660,000

    $438,000 – $876,000

    Average labour charge per day per person

    $250 – $350

    $200 – $350

    $200 – $350

    Average job size – square metres




    Jobs completed per year




    Days to complete average job




    Days worked per year




    Input benchmarks examples

    Example 1

    David runs a cement rendering business and has two 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 two 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


    Example 2

    Penny has a cement rendering business and has a team of four 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 six 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

    See also:

      Last modified: 21 Feb 2018QC 43813