CIS payment calculator.
Estimate your CIS deduction and payment for the week, with materials excluded from the deduction.
About CIS. CIS deductions are advance payments towards your tax and National Insurance bill, not necessarily your final tax. You settle the balance, or claim a refund, through your Self Assessment return. CIS applies only to genuinely self-employed subcontractors doing construction work; we check employment status before anyone is paid under CIS.
Understanding your result
The CIS deduction applies only to the labour part of your payment. Materials you paid for are not included. Registered subcontractors have 20% deducted, unregistered subcontractors 30%, and those with gross payment status nothing.
The deduction is an advance payment towards your tax and National Insurance, not necessarily your final bill. You work out your actual tax on your Self Assessment return, which may mean paying more or getting a refund.
CIS is only for genuinely self-employed subcontractors. We do not calculate PAYE deductions for a self-employed subcontractor, and we check employment status before anyone is paid under CIS. Read more about CIS payroll.