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  • Roofing services, including roof tiling, guttering and metal roofing

    Check the performance and input benchmarks for roofing services.

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    Businesses in this industry

    Businesses in this industry install roofing materials such as tiles, slate and metal. They may also repair and restore roofing and guttering and offer plumbing 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, 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 – $325,000

    $325,001 – $900,000

    More than $900,000

    'Total expenses' divided by 'Annual turnover'

    45% to 65%

    69% to 82%

    82% to 90%

    Average total expenses

    55%

    76%

    86%

    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 – $325,000

    $325,001 – $900,000

    More than $900,000

    'Cost of sales' divided by 'Annual turnover'

    16% to 31%

    23% to 39%

    35% to 47%

    'Labour' divided by 'Annual turnover'

    20% to 33%

    22% to 35%

    24% to 34%

    'Motor vehicle expenses' divided by 'Annual turnover'

    6% to 9%

    3% to 5%

    2% to 3%

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

    Input benchmark – roof tiling

    Businesses in this industry install ceramic or concrete roof tiles, slate or shingles.

    The input benchmarks apply to roof tilers who:

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

    These benchmarks are current as at April 2015.

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

    Input benchmark guide

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

    All dollar amounts include GST.

    Input benchmarks for roof tilers

    Coverage rate (tiles per square metre) – concrete tiles

    10.3

    Coverage rate (tiles per square metre) – terracotta tiles

    13

    Installation rate – 2 tilers (square metres per day)

    50 to 60

    Cost of materials as a percentage of price charged to the customer – tiles

    35 to 40

    Cost of materials as a percentage of price charged to the customer – other materials (including sarking and safety railing)

    10 to 20

    Typical job size (square metres)

    150 to 180

    Days to complete typical job

    3

    Price charged per square metre – supply and install (including ridging and hips but not sarking and safety railing) – concrete tiles

    $45 to $65

    Price charged per square metre – supply and install (including ridging and hips but not sarking and safety railing) – terracotta tiles

    $60 to $80

    Sales turnover

    Use these benchmarks to:

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

    All dollar amounts include GST.

    Sales turnover - income guide for roof tiling

    Tiles used per year – concrete

    67,980

    Tiles used per year – terracotta

    85,800

    Square metres completed per year – concrete

    6,600

    Square metres completed per year – terracotta

    6,600

    Price charged per square metre – supply and install (including ridging and hips but not sarking and safety railing) – concrete tiles

    $45 to $65

    Price charged per square metre – supply and install (including ridging and hips but not sarking and safety railing) – terracotta tiles

    $60 to $80

    Sales turnover range (including 10% for materials and scaffolding)

    $653,400 to $1,161,600

    Typical job size (square metres)

    180

    Jobs completed per year

    73

    Days to complete average job

    3

    Days worked per year

    220

    Roof tiling examples

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

    Example: Income within the benchmarks

    Richard runs a roof tiling business with one regular subcontractor to assist him during busy periods. They work only on household jobs, supplying and installing concrete and terracotta tiles.

    On average, they install 60 square metres per day. Richard charges an average price of $60 per square metre plus 10% for materials.

    Richard's records show that he has purchased 70,000 concrete and 90,000 terracotta tiles during the year. Using the benchmarks, he estimates that he has tiled a total of 13,720 square metres with income of $905,520.

    Richard's records show reported income of $900,000. This is within the benchmarks and accounts for discounts offered to friends. He is happy 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

    Peter runs a roof tiling business with one tradesman. He installs terracotta tiling only.

    Over the year, they have averaged an installation rate of 50 square metres per day and charged an average of $60 per square metre.

    Based on statements from his supplier, Peter has purchased 160,000 terracotta tiles in the year. Using the benchmarks, he estimates that he has tiled 12,307 square metres during the year with income of $812,262 (including 10% for materials).

    Peter's records show income of $750,000 for the year, which is less than expected. He reviews his quote book and finds several jobs where he received cash payment and used the quote as a tax invoice. This is an additional $60,000 income.

    Peter recalculates his income for the year as $810,000, which is within the benchmarks. Peter asks his bookkeeper for advice on keeping better records.

    End of example

    This example shows what to do if your income falls below the benchmark.

    Example: Sales below the benchmarks

    Rodney runs a roof tiling business and works only on household jobs.

    Rodney has purchased $330,000 worth of roof tiles according to his supplier statement for the year.

    Using the benchmark of 40% for cost of tiles as a percentage of the price charged to the customer, Rodney calculates his sales should be approximately $825,000.

    As he has only recorded $700,000 sales, he decides to review his records and speak to his bookkeeper.

    End of example

    Input benchmark – metal roofing

    Businesses in this industry install metal roofing and cladding.

    The input benchmarks apply to metal roofers who:

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

    These benchmarks are current as 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 metal roofing industry average.

    All dollar amounts include GST. Add extra for scaffolding when used.

    Input benchmarks for metal roofers

    Installation rate – 2 tradespeople (square metres per day)

    40 to 50

    Cost of materials as a percentage of the price charged to the customer

    45 to 55

    Whole house – typical job size (square metres)

    150 to 170

    Days to complete typical whole house job – 2 tradespeople

    3

    Price charged per square metre – aluminium or zinc-coated steel

    $30 to $51

    Price charged per square metre – colour-coated steel

    $40 to $62

    Sales turnover

    Use these benchmarks to:

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

    All dollar amounts include GST. Add extra for scaffolding and edge protection when used.

    Sales turnover – income guide for metal roofing

    Metal roofing used per year (square metres) – 2 tradespeople

    11,000

    Price charged per square metre – aluminium or zinc-coated steel

    $30 to $51

    Price charged per square metre – colour-coated steel

    $40 to $62

    Sales turnover range

    $330,000 to $682,000

    Days worked per year

    220

    Metal roofing examples

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

    Example: Income within the benchmarks

    Kevin runs a metal roof installation business and has one subcontractor working for him. They work on household jobs only. They can install 50 square metres per day and Kevin charges an average of $45 per square metre (including materials).

    Using the benchmarks, Kevin estimates that he has installed 11,000 square metres of metal roofing with income of $495,000.

    Kevin's records show reported income of $492,000, which is within the benchmarks. He is happy 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

    Joe has a metal roofing business with one employee. It has been a busy year due to storms in the local area. Joe worked 230 days in the year to fit in the extra work. On average he installed 50 square metres per day. He charges $60 per square metre for colour-coated steel and $50 per square metre for aluminium or zinc-coated steel.

    Joe's records show that he purchased 11,500 square metres of metal roofing. Two-thirds of the jobs completed used colour-coated steel.

    Using the benchmarks, Joe estimates income of $650,900 for the year.

    Joe's records show income of $575,000, which is less than he expected. He checks his quote book and finds several cash jobs which he has not included. This is an additional $75,000 in income.

    Joe recalculates his income for the year at $650,000, which is within the benchmarks. Joe is happy with his records but asks his bookkeeper for advice on keeping better records.

    End of example

    Input benchmark – roof painting and repair

    Businesses in this industry repair and restore existing roofing materials. Products and services include replacing broken tiles, securing flashings, repairing capping with cement or acrylic mortar, cleaning roof tiles and painting roof sealer.

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

    They apply to roof painters and repairers who:

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

    We developed the benchmarks in consultation with the Master Painters Association of Australia, various state roof tiling associations and industry participants. They represent the industry norm.

    Consider your own personal 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 BusinessSegmentPublishing@ato.gov.au.

    Input benchmark guide

    You can use this benchmark to compare and check your business performance to the roof painting and repair industry averages.

    Remember that all dollar amounts include GST and to add safety rail costs if applicable, usually $10 – $20 per metre.

    Input benchmarks for tradespeople in the roof painting and repair industry

    Coverage rate – sealer or primer (square metres per litre) – low spread rate

    4 to 8

    Coverage rate – sealer or primer (square metres per litre) – high spread rate

    9 to 16

    Coats applied – sealer or primer

    1

    Coats applied – base coat

    0 to 1

    Coats applied – paint top

    1 to 2

    Cost of paint as a percentage of the price charged to the customer

    20 to 40

    Average job size (square metres) – whole house

    180

    Tradespeople per job

    2

    Days to complete average job including preparation clean and water blasting (add one day for safety rail set up and pull down if necessary) – paint only

    2 to 3

    Days to complete average job including preparation clean and water blasting (add one day for safety rail set up and pull down if necessary) – paint with minor repairs

    3 to 4

    Price charged per house (add safety railing or scaffolding charge if used)

    $2,000 to $4,000

    Sales turnover

    Use this benchmark to:

    • estimate your income
    • compare your income against the roof painting and repair industry average
    • check that your records accurately reflect your income.

    Remember:

    • Climate conditions may decrease or increase paint drying time and affect productivity in certain regions.
    • Add extra charges for scaffolding, safety railing and roof pole when charged to customer.
    • If no sealer or primer used, substitute spread rates for paint.
    Sales turnover – income guide for roof painting only

    Sealer or primer (litres used per year) – low range (at average 5 square metres per litre)

    2,628 to 3,960

    Sealer or primer (litres used per year) – high range (at average 10 square metres per litre)

    1,314 to 1,980

    Square metres completed per year

    13,140 to 19,800

    Price charged per house

    $2,000 to $4,000

    Sales turnover range (excludes safety railing and scaffolding charge)

    $146,000 to $440,000

    Average labour charge per day per tradesperson

    $200 to $400

    Typical job size (square metres) – house

    180

    Jobs completed per year

    73 to 110

    Days to complete average job

    2 to 3

    Days worked per year

    220

    Roof painting and repair examples

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

    Example: Income within the benchmarks

    Rob operates a roof painting business and has one sub-contractor working for him. They work on household jobs only.

    Rob establishes from his quote book that his average job size is about 180 square metres and they normally take between 2 to 3 days to complete. He normally charges about $3,500 for each job.

    Rob reviews the statements from his supplier and finds that he has purchased 1,620 litres of sealer, which covers approximately 16,200 square metres of roof painting. Using his average job size of 180 square metres, Rob calculates that he completed about 90 jobs during the year for income of $315,000.

    Rob's records show reported income of $320,000, which is within the benchmarks and close to his estimate. He is happy 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

    Tony has a specialist roof painting business with one employee. His work is household roof painting only and he does not perform repair work.

    Checking his business records for the year Tony finds he has income of $225,000 for 90 jobs. Tony normally charges $2,500 for an average house that is painted in 2 days.

    Using the benchmark guide, Tony estimates he would have worked 180 days to earn $225,000. However, Tony has had a busy year and is sure he worked more than that.

    Tony reviews his quote books and finds 20 jobs where he was paid cash that was not deposited to his bank account. He charged $45,000 in total for these jobs.

    Tony recalculates his income for the year to $270,000 and is now within the benchmarks. Tony asks his bookkeeper for advice on keeping better records.

    End of example

    Input benchmark – roof guttering

    Businesses in this industry install roof guttering. Other services may include the repair and maintenance of roof gutters.

    They apply to roof guttering installers who:

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

    We developed the input benchmarks in consultation with the Metal Roofing and Cladding Association of Australia. They represent the industry norm.

    These benchmarks are current as 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 roof guttering industry average.

    All dollar amounts include GST. Add extra for scaffolding when used.

    Input benchmarks for roof guttering tradespeople

    Installation rate – 2 tradespeople (linear metres per day)

    40 to 50

    Cost of materials as a percentage of the price charged to the customer

    45 to 55

    Whole house – typical job size (linear metres) plus 4 downpipes

    70

    Days to complete typical whole house job – 2 tradespeople

    2 to 3

    Price charged per linear metre – aluminium or zinc-coated steel

    $30 to $46

    Price charged per linear metre – colour-coated steel

    $35 to $56

    Sales turnover

    You can use these benchmarks to:

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

    All dollar amounts include GST. Add extra for scaffolding when used.

    Sales turnover – income guide for roof guttering

    Roof guttering installed per year (linear metres plus downpipes) – 2 tradespeople

    11,000

    Price charged per linear metre – aluminium or zinc-coated steel

    $30 to $46

    Price charged per linear metre – colour-coated steel

    $35 to $56

    Sales turnover range

    $330,000 to $616,000

    Days worked per year

    220

    Roof guttering example

    This example shows what to do if you do not understand why your income is outside the benchmarks.

    Example: Income below the benchmarks

    Mark has a roof guttering business with one employee. He does household work only, including extensions and replacement of old guttering.

    Mark installs both aluminium or zinc-coated steel and colour-coated steel guttering and charges an average of $50 per metre. To be competitive with other businesses in his area, Mark offers discounts for customers paying in cash.

    Mark uses his bank statements to record income. His records show income of $255,000 for the year. This is less than the benchmarks, so Mark decides to review his records.

    Purchase statements from his suppliers show that Mark purchased 11,000 metres of guttering. Using the benchmarks, he estimates his income should be around $550,000.

    Mark checks his diary and finds several cash jobs which he has not recorded. This is an additional $250,000 in income.

    Recalculating his figures, Mark has income of $505,000 for the year. This is within the benchmarks and accounts for cash discounts offered to some friends. Mark is confident that he has recorded all income for the year. However, he asks his bookkeeper for advice on how to keep better records so that he has all the information he needs for his next business activity statement.

    End of example
      Last modified: 21 Apr 2023QC 43680