The Construction Industry Scheme (CIS) is a tax deduction scheme which involves tax being deducted at source from payments which relate to construction work. It applies to contractors who pay sub-contractors to perform work for them. The Construction Industry Scheme (CIS);
- Sets the rules for payments by a contractor
- Ensures that tax is deducted where appropriate
- Sets the rules for sub-contractors to report deductions
- only applies to the United Kingdom’s construction industry. Other countries and territories have their own rules for construction and payments to sub-contractors
Who Is Eligible?
CIS Payroll can be used by any self-employed sub-contractors to the construction industry.
Subject to our independently administered SDC (Supervision, Direction and Control) assessment to ensure that the sub-contractor is genuinely self-employed, Fair Pay Services will be able to pay them through our CIS Payroll scheme and take on the administrative burden. We will;
- Carry out our independently administered SDC Assessment
- Verify the sub-contractor’s status and deduction rate with HMRC
- Calculate and deduct CIS tax, then pay across to HMRC
- Inform the sub-contractor of the net amount they will be paid
- Take responsibility for all status submissions to HMRC
- Provide both a payment statement (for each time they are paid) and an annual CIS deduction statement
- Take away the risk of CIS penalties
What Do You Need To Do?
You have to be registered as self-employed with HMRC to be eligible to be paid through Fair Pay Services’ CIS Payroll.
To register as self-employed you need to call HMRC’s Newly Self-Employed Helpline on 0300 200 3500. At the same time you should also be able to register for the Construction Industry Scheme (CIS).
To register as a sub-contractor you must have a National Insurance number. If you do not have one please contact the Department for Work and Pensions on 0800 141 2075.
Once registered for CIS, you will then receive a Unique Tax Reference (UTR) which is a 10 digit number.
To register with Fair Pay Services please call 0333 311 0633.
Being Paid As A CIS Sub-Contractor
We invoice your contractor or agency on a weekly basis. We will pay you based on the monies received from them, minus our weekly margin of £10 and your CIS tax. Your rate of deduction will be set by HMRC when you register for CIS. We verify this rate when we register you.
Your pay will be paid into your bank account on a weekly basis.
Our registrations team will arrange access to your personal Flexr portal where you can view your timesheets, download your pay statements, manage your expenses and much more. This can be accessed online or via our user-friendly Android or iOS smartphone apps.
All sub-contractors that use our CIS Payroll service are automatically enrolled into our unbeatable benefits package. Following your first payment, you will receive a login for Flexr Rewards which features over 200 exclusive perks and discounts to help your money go that little bit further!
From supermarket discounts with Tesco, Sainsbury’s, Morrisons, Asda, Waitrose & Marks & Spencer. Great price cinema tickets, money off of meals out, coffee shops and more, these have been handpicked to promote financial, physical, and emotional wellbeing for all of our sub-contractors.
To use a perk or discount, you simply login and either purchase a gift card to receive instant Cashback or generate a code, show the code to the cashier and your discount is automatically applied. It couldn’t be easier!
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Out of Hours
Outside of our opening hours, you can leave a voicemail which will be actioned by the relevant team as soon as we open. If you have an urgent out of hours query, please send an email to email@example.com and we will do our best to assist you.