Payroll for essential people
Get a Quote

 02382 023223

Payroll for the Construction Industry

Payroll for the Construction Industry

Essential Payroll has extensive experience processing both CIS ‘Suffered’ and ‘Deducted’. We can also verify subcontractors and make nil submissions as required.

If you are a new contractor or sub-contractor we can help with registration with HMRC and also aid with developing your own internal processes for communication with contractors or sub-contractors and CIS.

CIS in a nutshell

The Construction Industry Scheme (CIS) was implemented by HMRC as a means for contractors to calculate and collect subcontractor tax on behalf of HMRC. It benefits HMRC as it is a monthly process and therefore tax that was previously collected from subcontractors via self-assessment is now done monthly via CIS. It works in a similar way to PAYE with tax codes determining taxation rates.

The two types of CIS are ‘Suffered’ and ‘Deducted’.

CIS ‘Suffered’ is tax that has been deducted from a subcontractor’s invoice to a contractor. If the subcontractor is an employer, the deduction is offset against any monthly PAYE liability the subcontractor has. It is submitted to HMRC in the form of an EPS. If the subcontractor does not run a PAYE scheme and is self-employed the taxation is offset against any self-assessment liability.

CIS ‘Deducted’ is the tax that has been applied by the contractor to a subcontractor’s invoice. The contractor calculates and collects this via CIS. The cumulative CIS tax for all subcontractors during the tax month is submitted to HMRC each month via an EPS.

Contact our payroll experts

Let us relieve you of your payroll obligations so that your organisation can continue to focus on its core business. We offer a full range of payroll services and have worked alongside a number of clients in the construction industry. You won’t regret making us your payroll partner – contact us today on 02382 023223.

Client Feedback

“We can focus on providing accountancy services to our clients knowing that payroll is covered”

DE, Accountant

“In 2014 we outsourced our payroll to Essential Payroll and our experience has been excellent. We run a very demanding payroll with over 600 employees in an industry that has a high turnover of staff. Essential Payroll manage this brilliantly. They go above and beyond to meet our deadlines and liaise with us regularly. Essential Payroll offer a friendly, helpful and informative service that we would thoroughly recommend.”

Commercial Cleaning Company, Hampshire (615 employees)

“We have been working with Essential Payroll for years now, and couldn’t be more satisfied with the services they provide. Very efficient, professional and proactive company. We could not recommend them enough.”

Care Home Group, Dorset (500 employees)

“Essential Payroll has been our payroll office for over 4 years. Everyone that I have dealt with at Essential Payroll has been extremely professional and helpful in dealing with our payrolls. They offer immediate assistance and provide answers to questions we may have. They offer great processing service with payroll being calculated accurately, paid on time and all government forms submitted in timely manner.”

Bar/Restaurant Group, Dorset (75 employees)

“Dorset Commercial Cleaning have worked with Essential Payroll since we started the business three years ago. I can honestly say I wouldn’t know how we’d live without them. Their expertise and guidance was fundamental to us setting up an efficient and swift payroll system and their flexibility and helpful attitude over the last three years has allowed us to concentrate on delivering outstanding service to our clients safe in the knowledge that payroll is happening perfectly."

James Lattimer, Dorset Commercial Cleaning

Read more