Roofer earnings in the UK for 2026/27 range from around GBP 19,000 for an apprentice to GBP 70,000 or more taxable profit for an established self-employed roofing business owner. Most experienced roofers are self-employed, invoicing through the Construction Industry Scheme (CIS), while apprentices and some employed roofers are paid through standard PAYE. This guide explains exactly how much you take home at each stage, including how CIS deductions differ from your actual tax bill.
Figures assume 2026/27 income tax and National Insurance rates and the standard personal allowance of GBP 12,570. Self-employed figures are based on taxable profit after deducting materials, scaffold hire, van and equipment costs -- not gross CIS invoicing.
| Career Level | Gross / Profit per Year | Est. Take-Home / Year | Est. Take-Home / Month |
|---|---|---|---|
| Apprentice (employed, PAYE) | ~GBP 19,000 | ~GBP 17,200 | ~GBP 1,433 |
| Newly Qualified (employed, PAYE) | ~GBP 30,000 | ~GBP 25,120 | ~GBP 2,093 |
| Self-Employed CIS (taxable profit) | ~GBP 55,000 | ~GBP 43,211 | ~GBP 3,601 |
| Business Owner, Small Crew (taxable profit) | ~GBP 70,000 | ~GBP 51,911 | ~GBP 4,326 |
Self-employed figures show final tax and NI liability on taxable profit, not the 20% CIS deduction taken at source by contractors -- CIS is reconciled through Self Assessment and often results in a refund once expenses are deducted.
The 2026/27 rates that apply to roofer income are:
Taxable income above personal allowance: GBP 42,430. Income tax: 20% on GBP 37,700 (GBP 7,540) plus 40% on GBP 4,730 above the higher-rate threshold (GBP 1,892), total GBP 9,432. Class 4 NI: 6% on GBP 37,700 (GBP 2,262) plus 2% on GBP 4,730 (GBP 95), total GBP 2,357. Net take-home: GBP 55,000 - GBP 9,432 - GBP 2,357 = approximately GBP 43,211 per year or GBP 3,601 per month.
Apprentice roofers train on a Level 2 Diploma in Roofing, typically over two years, working under a qualified roofer on site while attending college. Apprentices also build up working-at-height competence, a core part of the trade.
Newly qualified roofers working for a roofing contractor on PAYE build experience across pitched roofing, flat roofing, and slating and tiling before specialising further or moving into self-employment.
Most experienced roofers become self-employed subcontractors or take on their own direct client contracts, invoicing under CIS. Specialist leadwork and heritage roofing command a premium over standard tiling and felt roofing.
Roofers who build a small firm with a crew, scaffold and access equipment, and take on larger re-roofing or commercial contracts can generate strong profits, though this comes with employer NI, insurance, and equipment overhead responsibilities.
Contractors deduct 20% (registered) or 30% (unregistered) from a self-employed roofer's invoice under CIS and pay this to HMRC. This is not the roofer's final tax bill -- it is reconciled against actual Income Tax and Class 4 NI owed through the annual Self Assessment return, after deducting legitimate business expenses such as materials, scaffold hire, and PPE.
Scottish taxpayers pay Scottish Income Tax rates on non-savings income instead of the rUK rates shown above. Always use the CalcHub take-home pay calculator to model your exact profit-after-expenses figure.
