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CIS Tax Calculator for UK Subcontractor Payments
Work out the CIS deduction on a subcontractor payment in seconds. Enter the invoice total and materials — we split the labour element, apply the right rate, and show the net payment.
Payment details
CIS is only deducted from the labour element. Materials the subcontractor genuinely paid for are excluded.
CIS deductions calculator: payment breakdown
Enter an invoice amount to see the CIS deduction and net payment.
Estimate only — not tax advice. HMRC rounding and verification rules can vary. JW Digital builds websites and lead systems for trades; we are not accountants.
Calculate CIS tax deductions from a payment
Under the Construction Industry Scheme, contractors deduct money from a subcontractor’s payment and pass it to HMRC as an advance towards the subcontractor’s tax and National Insurance. The deduction applies to the labour element only — never to genuine materials.
The rate is 20% for registered subcontractors, 30% if they are unverified or unregistered, and 0% for those with gross payment status.
Example: a £2,400 invoice with £600 of materials for a registered subcontractor → £1,800 labour × 20% = £360 withheld, so the subcontractor is paid £2,040.
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