CIS registration and setup
Help reviewing your starting position, registration requirements, payroll cycle and the information needed to operate CIS.
CIS Payroll for Construction Contractors
Get specialist help managing subcontractor verification, CIS deductions, payment statements, monthly returns and the practical administration that sits behind an accurate CIS payroll process.
- Support for weekly, fortnightly, four-weekly and monthly payment cycles
- Help for construction companies, labour agencies, developers and deemed contractors
- A straightforward consultation through selected CIS specialists
No obligation. Please do not submit subcontractor UTRs, National Insurance numbers, bank details or payroll records through this form.
Specialist CIS support
Practical help from professionals familiar with CIS payroll and reporting.
Support that can scale
Suitable for small subcontractor lists and larger changing workforces.
Clear next steps
Discuss your requirements before deciding whether to proceed.
UK-wide service
For businesses engaging subcontractors across the United Kingdom.
What is a CIS payroll service?
A CIS payroll service supports contractors with the administration required when paying self-employed subcontractors under the Construction Industry Scheme. This can include verifying subcontractors, applying the payment status returned by HMRC, calculating deductions, producing payment and deduction statements, maintaining records and preparing monthly returns.
Unlike ordinary PAYE payroll, CIS generally deals with payments to subcontractors carrying out qualifying construction work. It does not turn a worker into a self-employed subcontractor and it does not replace the need to consider employment status correctly.
What specialist CIS payroll support can include
The exact service depends on your circumstances and the appointed expert. A consultation can establish which tasks you need to outsource and which responsibilities remain with your business.
Subcontractor verification
Verification of new subcontractors and support applying the deduction status returned by HMRC.
Deduction calculations
Calculation support for gross payment status, standard-rate deductions and higher-rate deductions where applicable.
Labour, materials and VAT treatment
Help applying CIS rules to the payment information supplied, including the treatment of qualifying materials and VAT.
Payment and deduction statements
Preparation of clear statements showing relevant payments and CIS deductions for each affected subcontractor.
Monthly CIS returns
Preparation or submission support for monthly returns, including nil returns or inactivity requests where required.
Records and reporting
Organisation of payroll records, payment data and supporting information so that your CIS position is easier to review.
Corrections and ongoing support
Help investigating discrepancies, correcting previous submissions and answering day-to-day CIS administration questions.
Key CIS payroll deadlines and responsibilities
These are general HMRC deadlines. Weekends, bank holidays, quarterly payment arrangements and individual circumstances can affect what your business needs to do.
| Requirement | General timing | Why it matters |
|---|---|---|
| Verify a new subcontractor | Before making the first payment where verification is required | HMRC confirms whether the subcontractor should be paid gross or with a deduction. |
| Monthly CIS return | By the 19th following the end of the tax month | The return reports payments made to subcontractors and the deductions applied. |
| Nil return or inactivity request | By the normal return deadline where required | From 6 April 2026, a contractor with no reportable payments may still have a filing or notification obligation. |
| Payment and deduction statement | Within 14 days after the end of the tax month | Subcontractors need evidence of payments and deductions for their records and tax position. |
| Pay deductions to HMRC | Normally by the 22nd electronically or the 19th by post | Late payment can lead to interest and penalties. |
| Retain CIS records | At least three years after the end of the relevant tax year | HMRC can ask to inspect records supporting payments, materials and deductions. |
A tax month normally runs from the 6th of one calendar month to the 5th of the next.
Who may benefit from CIS payroll support?
CIS administration can become demanding when payment volumes rise, subcontractors change frequently or responsibility is shared across finance, operations and site teams.
Construction companies
Businesses paying subcontractors for building, refurbishment, demolition, civil engineering or related construction operations.
Labour agencies
Recruitment businesses and labour suppliers that engage construction subcontractors across multiple sites or clients.
Property developers
Developers that appoint subcontractors directly and need a controlled payment and reporting process.
Facilities and maintenance firms
Businesses whose projects may contain construction operations covered by CIS alongside other services.
Deemed contractors
Non-construction organisations whose qualifying construction expenditure brings them within the scheme.
Accountancy practices
Firms seeking specialist operational support for clients with CIS payroll, verification and monthly reporting needs.
How the consultation process works
The aim is to understand your requirements before recommending a service route. You remain free to decide whether the proposed support is suitable.
Submit your requirements
Tell us about your business, approximate workforce and the areas where you need support.
Your enquiry is reviewed
We consider the broad service requirement and identify an appropriate CIS expert.
Speak to a specialist
A specialist discusses your current process, responsibilities, timing and expected service scope.
Review the proposal
Confirm the service, fees, responsibilities and contractual terms before choosing whether to proceed.
Important distinction
CIS registration does not determine employment status
A worker is not automatically self-employed because they are registered for CIS or because HMRC provides a CIS deduction status. The contractor must consider the real working arrangement and determine whether the individual should be treated as employed or self-employed.
A payroll provider can support administration, but responsibility for supplying accurate information and making appropriate status decisions cannot simply be ignored or transferred without clear contractual and professional advice.
CIS payroll service FAQs
Answers to common questions from businesses considering outsourced CIS payroll or specialist administrative support.
What does a CIS payroll service do?
A CIS payroll service can help verify subcontractors, calculate deductions, prepare payment and deduction statements, maintain records and prepare or submit monthly returns. The scope varies, so it is important to agree exactly which tasks the provider will perform and which remain your responsibility.
What are the CIS deduction rates?
HMRC generally instructs contractors to pay eligible subcontractors gross with no deduction, deduct at the standard 20% rate, or deduct at the higher 30% rate where the subcontractor is not registered or cannot be successfully verified.
Is CIS payroll the same as PAYE payroll?
No. PAYE payroll is used for employees and reports employment income and deductions. CIS generally relates to qualifying payments made to self-employed subcontractors. A business may need to operate both systems where it has employees and subcontractors.
Can a CIS payroll specialist verify subcontractors for us?
An appropriately authorised agent can normally carry out CIS functions such as subcontractor verification and monthly return submission. Your business should confirm the provider’s authority, scope and information requirements before relying on the service.
Do we need to file a return when no subcontractors were paid?
From 6 April 2026, contractors may be required to submit a nil return or notify HMRC of a period of inactivity where no reportable subcontractor payments were made. The correct action depends on the scheme status and circumstances.
How much does a CIS payroll service cost?
Fees usually depend on workforce size, payment frequency, transaction volume, the number of verifications and whether the service includes payment processing, statements, returns, corrections or wider accountancy support. A consultation allows the provider to quote against a defined scope.
Can we outsource CIS and remove all responsibility from our business?
No. Outsourcing can reduce administration and provide specialist support, but the contractor still needs to supply accurate information, understand the agreed division of responsibilities and take reasonable steps to ensure workers and payments are treated correctly.
What information should we prepare for the consultation?
It is useful to know your approximate number of subcontractors, payment frequency, whether you are already CIS-registered, your current software or process, and the tasks you want to outsource. Do not send sensitive subcontractor data until a secure process has been agreed directly with the appointed provider.
Need help bringing your CIS payroll under control?
Tell us how your business currently pays subcontractors and where the administrative pressure sits. We will help connect you with an appropriate CIS specialist for an initial discussion.
Useful CIS tools and resources
CIS invoice and payment voucher generator
Create practical CIS invoice and deduction statement documents.
CIS vs PAYE calculator
Compare indicative take-home outcomes and understand key differences.
CIS tax rebate calculator
Estimate whether CIS deductions may have led to an overpayment.
Contractor toolkit
Access calculators, templates and practical contractor administration tools.