Plastering and ceiling services

Businesses in this industry

Businesses in this industry install plasterboard sheets, cornices and wet or solid plastering.

These benchmarks do not apply to cement renderers.

What are performance benchmarks

Performance benchmarks use information reported on tax returns for the 2021–22 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 likely to be 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.

2021–22 benchmarks

Key benchmarks for 2021–22

Annual turnover range	$50,000 – $300,000	$300,001 – $1,000,000	More than $1,000,000
'Total expenses' divided by 'Annual turnover'	36% to 58%	72% to 85%	86% to 94%
Average total expenses	47%	79%	90%

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 2021–22

Annual turnover range	$50,000 – $300,000	$300,001 – $1,000,000	More than $1,000,000
‘Labour’ divided by ‘Annual turnover’	25% to 41%	32% to 46%	34% to 51%
‘Motor vehicle expenses’ divided by ‘Annual turnover’	6% to 10%	3% to 4%	1% to 2%

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

Input benchmark – plastering

The main activities for businesses in this industry are installation of solid or wet plastering and decorative plaster finishing for buildings.

These benchmarks do not apply to cement rendering or the installation of plasterboard sheets and cornices for buildings and other structures.

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

They apply to plasterers who:

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

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

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

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

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

Remember:

• 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 plasterers

Cost of materials – sand, cement, lime, plaster as percentage of price charged to customer (see note 1)	10 to 20
Hard plastering – sand for 100 square metres (10mm depth, 2 coats) and white plaster finish coat – tonnes	2
Hard plastering – sand for 100 square metres (10mm depth, 2 coats) and white plaster finish coat – cubic metres	1.3
Cement for 100 square metres (20kg bags)	10
Average job size (internal residential) – square metres	300
Days to complete average job (see note 2) – 2 tradespeople	6
Days to complete average job (see note 2) – 3 tradespeople	4
Days to complete average job (see note 2) – 4 tradespeople	3
Price charged per square metre (mid-range)	$25 to $50

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 plastering industry average
• check that your records accurately reflect your income.

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

Sales turnover – income guide for plasterers

Income guide – plastering	2 tradespeople	3 tradespeople	4 tradespeople
Amount of sand purchased/used in year (tonnes)	216	330	438
Amount of cement purchased in year (20kg bags)	1,080	1,650	2,190
Square metres of hard plastering installed per year	10,800	16,500	21,900
Average price charged per square metre – materials and labour	$25 to $50	$25 to $50	$25 to $50
Sales turnover range – labour only	$88,000 to $154,000	$132,000 to $231,000	$176,000 to $308,000
Sales turnover range – materials and labour	$270,000 to $540,000	$412,500 to $825,000	$547,500 to $1,095,000
Average labour charge per day per person	$200 to $350	$200 to $350	$200 to $350
Average job size – square metres	300	300	300
Jobs completed per year	36	55	73
Days to complete average job	6	4	3
Days worked per year	220	220	220

Plastering examples

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

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

Input benchmark – plasterboard installation

The main activities for businesses in this industry are fixing and finishing of plasterboard sheets for buildings and other structures. Products and services provided by plasterboard installers include the installation of plasterboard, cornices and ceiling roses.

These benchmarks do not apply to businesses providing solid or wet plastering, decorative plaster finishing and cement rendering of buildings.

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

They apply to plasterboard installers who:

• purchase their own materials
• work directly with household customers.

We developed the benchmarks with advice from the Association of Wall and Ceiling Industries of Australia and New Zealand Inc (AWCI) and trade participants. They represent the industry norm.

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

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

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

Remember:

• All dollar amounts include GST.
• Prices charged may vary between states and regions.
• Add 10–20% for extra charges for installation of battens, back blocking and wet area or fire-rated materials.

The table below is not relevant to plasterers who do solid plastering.

Input benchmarks for plasterboard installers

Coverage rate (square metres) for every 100 square metres of plasterboard ordered, allowing for wastage	95
Cost of plasterboard and cornice as a percentage of the price charged to supply and install (varies depending on type and quality of plasterboard installed)	30 to 50
Average job size – wall and ceiling (square metres)	170
Average job size – cornice (linear metres)	60
Days to complete average job, including cornices if required (add half-day to one day for installation of battens and back blocking) – 2 tradespeople	4
Days to complete average job, including cornices if required (add half-day to one day for installation of battens and back blocking) – 3 tradespeople	3
Price charged per square metre – plasterboard install only	$8 to $16
Price charged per linear metre – cornice install only	$4 to $6
Price charged per square metre – supply and install (mid-range) – standard plasterboards	$15 to $20
Price charged per linear metre – supply and install (mid-range) – cornice	$5 to $10

Sales turnover

Use this benchmark to:

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

Remember:

• All dollar amounts include GST.
• Add extra charges for installation of battens, back blocking and wet area or fire rated materials.
• Add a further 5% if charging client for excess plasterboard ordered to cover wastage.

Sales turnover – income guide for plasterboard installers

Income guide – plasterboard installation	2 tradespeople	3 tradespeople
Amount of plasterboard installed per year (square metres)	9,350	12,410
Amount of cornice installed per year (linear metres)	3,300	4,380
Price charged per square metre install plasterboard – labour only	$8 to $16	$8 to $16
Price charged per square metre supply and install plasterboard (mid-range)	$15 to $20	$15 to $20
Price charged per linear metre install cornice – labour only	$4 to $6	$4 to $6
Price charged per linear metre supply and install cornice (mid-range)	$5 to $10	$5 to $10
Sales turnover range install plasterboard and cornice – labour only	$88,000 to $169,400	$116,800 to $224,840
Sales turnover range including supply and install plasterboard and cornice (mid-range)	$156,750 to $220,000	$208,050 to $292,000
Average labour charge per day	$200 to $350 per tradesperson	$200 to $350 per tradesperson
Jobs completed per year	55	73
Days to complete average job	4	3
Days worked per year	220	220

The following sets out average job size:

• Plasterboard (square metres) – 70
• Cornice (linear metres - 60

Plasterboard installation examples

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

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