Bricklayer invoice template

How do bricklayers usually invoice?

Bricklayers on site are paid labour only, per thousand bricks or per day, and invoice weekly or fortnightly to the main contractor with CIS deducted from the whole amount because the contractor supplies the bricks and mortar. Domestic work such as garden walls, piers and repointing is quoted as a fixed price with materials included and paid on completion. Gangs invoice as one, with the lead bricklayer paying the labourer.

Bricklayers in this example give the customer 7 days to pay. Hourly rates run from £28 to £45. A full day is typically £220 to £350.

What should a bricklayer put on an invoice?

Beyond the legal basics, bricklayers should:

• Give the plot number, week ending date and brick count on contractor invoices so the quantity surveyor can match them to the measure.
• Price per thousand bricks or per square metre and state which; both are common and they are not the same thing.
• On domestic jobs, show bricks, sand, cement and labour as separate lines.
• Include your UTR and CIS registration status on invoices to contractors.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do bricklayers charge VAT?

Construction work for a contractor falls under CIS: the contractor deducts 20% (30% if you are not CIS registered) from the labour element before paying you, so show labour and materials on separate lines. If you are VAT registered and the contractor is too, the domestic reverse charge applies and you charge no VAT; write "Reverse charge: customer to account for VAT" on the invoice. Work for private householders is outside both rules. Below the £90,000 registration threshold you charge no VAT at all.

On the Flat Rate Scheme the sector for bricklayers is usually “Labour-only building or construction services” at 14.5% of VAT-inclusive turnover, with a 1% discount in the first year of registration. If you spend little on goods you may be a limited cost trader and have to use 16.5% instead. The scheme suits businesses with few VAT-able costs; check it against the standard method with the VAT calculator before joining.