How to invoice as a plasterer: day rate or price work
Plasterers are paid in two very different ways: by the day, or by the square metre ("price work"). Each needs a different invoice. Here's how to set out both, how to measure fairly, and what changes when CIS applies.
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Day rate or price work?
Day rate pays you for time on site. It suits patching, repairs, awkward older properties and jobs where the area is hard to define. Price work pays you per square metre (m²) of finished wall or ceiling, so a fast plasterer earns more per day. It's common on new-build and large refurbishments.
The rates below are illustrations for the arithmetic, not market rates. Rates vary a lot by region, finish and access.
Invoicing day rate work
A day rate invoice looks like any weekly timesheet invoice: one line per day with the date, site and hours. For example, five days at £200 is £1,000. Note any part days using the rule you agreed. See our guide to half days and part days, and use the weekly timesheet invoice template for the layout.
Invoicing price work by the m²
A price work invoice lists areas, not days. Each line should say where, what finish, how many m² and the rate, so the contractor can check it against the drawings or a walk-round.
Worked example: a price work week
Gemma skims new plasterboard on a housing site. Agreed rates: walls £5.50/m², ceilings £6.50/m², beads £1.20 per linear metre.
| Line | Qty | Rate | Amount |
|---|---|---|---|
| Plot 12, skim walls | 184 m² | £5.50 | £1,012.00 |
| Plot 12, skim ceilings | 62 m² | £6.50 | £403.00 |
| Plot 12, angle beads | 48 m | £1.20 | £57.60 |
| Total | £1,472.60 |
If Gemma spent four days on it, that's £368.15 a day. On a day rate of £200 she'd have earned £800, so price work paid off here. On a job full of awkward reveals and small rooms, it might not.
Measuring fairly
- Agree the method first. Measure off drawings or on site? Are openings (doors, windows) deducted? Many contractors deduct openings over a set size and ignore small ones. Get it in writing.
- Measure each room and keep the workings: room, wall lengths, height, openings. If the contractor queries a total, you can show exactly how you got there.
- Price extras separately: beads, reveals, patching, boarding, stairwells and high ceilings needing access equipment.
CIS for plasterers
Most site plastering is construction work under CIS, so the contractor deducts 20% (30% if you're not registered) from the labour part. If you supply materials such as plaster, beads and scrim, show them on separate lines at cost so the deduction isn't taken from them. In Gemma's example the whole £1,472.60 is labour (the contractor supplies the plaster), so a 20% deduction is £294.52 and she receives £1,178.08.
Not registered for CIS yet? See how to register as a CIS subcontractor.
Domestic jobs
For homeowners, CIS doesn't apply and you'll usually quote a fixed price for the job. Itemise the invoice so it matches the quote: "Skim lounge walls and ceiling, including making good around new window: £650.00". If extra work came up, add it as a separate, agreed line.
If you're VAT registered
Work for a VAT-registered contractor that falls under CIS is usually under the domestic reverse charge, so you don't add VAT; the contractor accounts for it. Work for homeowners has VAT added as normal. See our reverse charge guide.
Plasterer invoice checklist
- Your name (and trading name), address and invoice number.
- The contractor's or customer's name and address.
- Site and plot, and the dates the work was done.
- For price work: area by room or plot, finish, m² or linear metres, and rate.
- For day rate: one line per day with hours.
- Materials you supplied, on separate lines at cost.
- CIS summary (if it applies): labour, materials, deduction, amount payable.
- Payment terms and bank details.
When the measure is disputed
If the contractor's measure is lower than yours, ask to walk the job together with your room-by-room workings. Agree the figures line by line, then issue a revised invoice or a credit note for the difference rather than editing the original. Disputes over m² are far easier to settle when your measuring method was agreed at the start and written down, which is why that step comes first.
Records to keep
Keep your measuring sheets, any drawings you measured from, photos of finished rooms and the contractor's sign-off with each invoice. On price work, photos taken before the next trade covers your work are often the only proof of the area you finished. Store them by site and plot so you can find them quickly if a payment is short months later. Your CIS statements and receipts for any materials should sit in the same place, ready for your tax return.
Frequently asked questions
Should plasterers charge by the day or by the m²?
Either. Day rate suits repairs and awkward jobs; price work by the m² suits large, repetitive areas such as new builds.
Do I deduct doors and windows when measuring?
It depends on what you agree. Many contractors deduct larger openings and ignore small ones, so settle the method before you start.
Does CIS apply to plastering?
Yes, plastering on a construction site is usually construction work under CIS, so the contractor deducts tax from your labour.
Should materials be on a separate line?
Yes. Showing materials you bought at cost on separate lines means the CIS deduction isn't taken from them.
Sources
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.