CIS Subcontractor Take-Home Pay Calculator 2026
Calculate your take-home pay as a CIS subcontractor. Standard 20% deduction or 30% if unregistered. Offset CIS against your self assessment tax bill.
CIS Subcontractor Pay Calculator
Frequently Asked Questions
What is the CIS deduction rate for subcontractors?
20% for subcontractors registered with HMRC under CIS (standard rate). 30% for unregistered subcontractors. 0% for those with gross payment status.
How do I register for CIS as a subcontractor?
Register online at gov.uk/register-as-subcontractor or call HMRC's CIS helpline. You'll need your Unique Taxpayer Reference (UTR) and National Insurance number.
What does CIS deduction go towards?
CIS deductions are advance payments towards your self assessment income tax and Class 4 NI bill. They are credits on your tax return.
Can I claim a CIS refund?
Yes — if your total CIS deductions exceed your total tax and NI liability for the year, HMRC will refund the difference when you file your self assessment.
Does CIS apply to VAT?
No — CIS deductions are calculated on the labour element of your invoice excluding VAT. VAT is treated separately.
What is gross payment status?
Gross payment status allows contractors to pay you in full (no CIS deduction). You then pay your own tax via self assessment. To qualify, you must pass HMRC's turnover and compliance tests.
Does CIS apply to materials?
No — materials costs are excluded from the CIS calculation. Only labour (and plant hire) is subject to CIS deduction.
Do I still need to file self assessment if I'm a CIS subcontractor?
Yes — CIS subcontractors must file an annual self assessment return. Include all gross income and offset CIS deductions as credits.
Can a limited company be a CIS subcontractor?
Yes — limited companies working in construction as subcontractors are also subject to CIS, though slightly different rules apply. They can also register for gross payment status.
What if my contractor doesn't give me a CIS statement?
Contractors must give you a CIS deduction statement each month showing the gross, deduction, and net paid. Ask for this in writing. Failure to provide is a legal breach.
What is the CIS annual turnover test for gross payment status?
Generally, net construction turnover must exceed £30,000 per year (for sole traders) or £100,000 (for partnerships/companies). You must also have filed all returns and paid tax on time.
Is CIS relevant to self-employed tradespersons?
CIS applies to subcontractors working in the UK construction industry — including plumbers, electricians, joiners, groundworkers, and other tradespeople working for contractors.